CHART OF ACCOUNTS

(Under Decision No. 15/2006/QD-BTC dated 20 March 2006 issued by

the Ministry of Finance)

Code Description M· sè Tªn tµi kho¶n

Type 1 Current Assets TK lo¹i 1 Tµi s¶n l­u ®éng

111 Cash in hand 111 TiÒn mÆt

1111 Vietnamese Dong 1111 TiÒn ViÖt Nam
1112 Foreign currencies 1112 Ngo¹i tÖ
1113 Gold, silver, precious stones 1113 Vµng b¹c, kim khÝ quý, ®¸ quý

112 Cash at bank 112 TiÒn göi ng©n hµng

1121 Vietnamese dong 1121 TiÒn ViÖt Nam
1122 Foreign currencies 1122 Ngo¹i tÖ
1123 Gold, silver, precious stones 1123 Vµng b¹c, kim khÝ quý, ®¸ quý

113 Cash in transit 113 TiÒn ®ang chuyÓn

1131 Vietnamese dong 1131 TiÒn ViÖt Nam
1132 Foreign currencies 1132 Ngo¹i tÖ

121 Short term security investment 121 §Çu t­ chøng kho¸n ng¾n h¹n
1211 Shares 1211 Cæ phiÕu
1212 Bonds, bills 1212 Tr¸i phiÕu, tÝn phiÕu, kú phiÕu

128 Other short term investments 128 §Çu t­ ng¾n h¹n kh¸c
1281 Time deposit 1281 TiÒn göi cã kú h¹n
1288 Other short term investment 1288 §Çu t­ ng¾n h¹n kh¸c

129 Provision for devaluation of 129 Dù phßng gi¶m gi¸ ®Çu t­ ng¾n h¹n
short term investment

131 Account receivables-trade 131 Ph¶i thu cña kh¸ch hµng

133 Deductible VAT 133 ThuÕ GTGT ®­îc khÊu trõ

1331 Deductible VAT for goods and 1331 ThuÕ GTGT ®­îc khÊu trõ cña hµng
services ho¸, dÞch vô
1332 Deductible for fixed assets 1332 ThuÕ GTGT ®­îc khÊu trõ cña TSC§

136 Inter-company receivables 136 Ph¶i thu néi bé

1361 Working capital provided to sub- 1361 Vèn kinh doanh ë ®¬n vÞ trùc thuéc
units by holding company
1368 Other inter-company receivables 1368 Ph¶i thu néi bé kh¸c

138 Other receivables 138 Ph¶i thu kh¸c

1381 Shortage of assets awaiting for 1381 Tµi s¶n thiÕu chê xö lý
resolution
1385 Receivables from equitizing 1385 Ph¶i thu vÒ cæ phÇn hãa
activities
1388 Others 1388 Ph¶i thu kh¸c

139 Provision for doubtful debts 139 Dù phßng ph¶i thu khã ®ßi

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141 Advances 141 T¹m øng

142 Short-term prepaid expenses 142 Chi phÝ tr¶ tr­íc ng¾n h¹n

144 Short term pledges, collateral, 144 CÇm cè, ký c­îc, ký quü ng¾n h¹n
and deposit

151 Goods in transit 151 Hµng mua ®ang ®i trªn ®­êng

152 Raw materials 152 Nguyªn liÖu, vËt liÖu

153 Tools and supplies 153 C«ng cô, dông cô

154 Work in progress 154 Chi phÝ s¶n xuÊt, kinh doanh dë dang

155 Finished goods 155 Thµnh phÈm

156 Merchandise goods 156 Hµng hãa

1561 Purchase costs 1561 Gi¸ mua hµng hãa
1562 Incidental expenses 1562 Chi phÝ thu mua hµng hãa
1567 Merchandise real-estate 1567 Hµng hãa bÊt ®éng s¶n

157 Goods on consignment 157 Hµng göi b¸n

158 Merchandise goods in bonded 158 Hµng hãa kho b¶o thuÕ
warehouse

159 Provision for decline in value of 159 Dù phßng gi¶m gi¸ hµng tån kho
inventories

161 Expenditures from subsidies of 161 Chi sù nghiÖp

state budget
1611 Prior year budget 1611 Chi sù nghiÖp n¨m tr­íc
1612 Current year budget 1612 Chi sù nghiÖp n¨m nay

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Code Description M· sè Tªn tµi kho¶n
Type 2 Non-current Assets TK lo¹i 2 Tµi s¶n dµi h¹n

211 Tangible Fixed Assets 211 Tµi s¶n cè ®Þnh h÷u h×nh
2111 Buildings and structures 2111 Nhµ cöa, vËt kiÕn tróc
2112 Machinery and equipment 2112 M¸y mãc, thiÕt bÞ
2113 Transportation and transmission 2113 Ph­¬ng tiÖn vËn t¶i, truyÒn dÉn
equipment
2114 Office equipment 2114 ThiÕt bÞ, dông cô qu¶n lý
2115 Perennial trees, working and 2115 C©y l©u n¨m, sóc vËt lµm viÖc vµ cho
producing animals s¶n phÈm
2118 Other tangible fixed assets 2118 Tµi s¶n cè ®Þnh kh¸c

212 Finance lease assets 212 Tµi s¶n cè ®Þnh thuª tµi chÝnh

213 Intangible fixed assets 213 Tµi s¶n cè ®Þnh v« h×nh

2131 Land use right 2131 QuyÒn sö dông ®Êt
2132 Mastheads and publishing titles 2132 QuyÒn ph¸t hµnh
2133 Copyrights, patents 2133 B¶n quyÒn, b»ng s¸ng chÕ
2134 Trade marks 2134 Nh·n hiÖu hµng hãa
2135 Computer software 2135 PhÇn mÒm vi tÝnh
2136 Licenses and franchises 2136 GiÊy phÐp vµ giÊy nh­îng quyÒn
2138 Other intangible fixed assets 2138 Tµi s¶n cè ®Þnh v« h×nh kh¸c

214 Accumulated depreciation of 214 Hao mßn tµi s¶n cè ®Þnh

fixed assets
2141 Depreciation of tangible assets 2141 Hao mßn TSC§ h÷u h×nh
2142 Depreciation of finance lease 2142 Hao mßn TSC§ thuª tµi chÝnh
assets
2143 Depreciation of intangible assets 2143 Hao mßn TSC§ v« h×nh
2147 Depreciation of investment 2147 Hao mßn bÊt ®éng s¶n ®Çu t­
property

217 Investment property 217 BÊt ®éng s¶n ®Çu t­

221 Investments in subsidiary 221 §Çu t­ vµo c«ng ty con

222 Shares in joint venture 222 Vèn gãp liªn doanh

223 Investments in associates 223 §Çu t­ vµo c«ng ty liªn kÕt

228 Other long term investments 228 §Çu t­ dµi h¹n kh¸c
2281 Shares 2281 Cæ phiÕu
2282 Bonds 2282 Tr¸i phiÕu
2288 Other long term investments 2288 §Çu t­ dµi h¹n kh¸c

229 Provision for devaluation of 229 Dù phßng gi¶m gi¸ ®Çu t­ dµi h¹n
long term investments

241 Construction in progress 241 X©y dùng c¬ b¶n dë dang

2411 Acquisition of fixed assets 2411 Mua s¾m TSC§
2412 Construction in progress 2412 X©y dùng c¬ b¶n
2413 Extra-ordinary repairs 2413 Söa ch÷a lín TSC§

242 Long term prepaid expenses 242 Chi phÝ tr¶ tr­íc dµi h¹n

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243 Deferred tax assets 243 Tµi s¶n thuÕ thu nhËp ho·n l¹i

244 Long term deposit, pledges 244 Ký quü, ký c­îc dµi h¹n

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Code Description M· sè Tªn tµi kho¶n
Type 3 Liabilities TK lo¹i 3 Nî ph¶i tr¶

311 Short term borrowing 311 Vay ng¾n h¹n

315 Current portion of long term 315 Nî dµi h¹n ®Õn h¹n tr¶
loan

331 Account payables - trade 331 Ph¶i tr¶ cho ng­êi b¸n

333 Taxes and obligation to State 333 ThuÕ vµ c¸c kho¶n ph¶i nép Nhµ
Budget n­íc
3331 Value Added Tax (VAT) 3331 ThuÕ gi¸ trÞ gia t¨ng (GTGT) ph¶i nép
33311 Output VAT 33311 ThuÕ GTGT ®Çu ra
33312 VAT on imported goods 33312 ThuÕ GTGT hµng nhËp khÈu
3332 Special consumption tax 3332 ThuÕ tiªu thô ®Æc biÖt
3333 Import and export duties 3333 ThuÕ xuÊt, nhËp khÈu
3334 Corporate income tax 3334 ThuÕ thu nhËp doanh nghiÖp
3335 Personal income tax 3335 ThuÕ thu nhËp c¸ nh©n
3336 Tax on use of natural resources 3336 ThuÕ tµi nguyªn
3337 Land and housing tax, land rental 3337 ThuÕ nhµ ®Êt, tiÒn thuª ®Êt
charges
3338 Other taxes 3338 C¸c lo¹i thuÕ kh¸c
3339 Fees, charges and other 3339 PhÝ, lÖ phÝ vµ c¸c kho¶n ph¶i nép kh¸c
payables

334 Payable to employees 334 Ph¶i tr¶ c«ng nh©n viªn

3341 Payables to employees 3341 Ph¶I tr¶ c«ng nh©n viªn
3348 Payables to other labourers 3348 Ph¶I tr¶ ng­êi lao ®éng kh¸c

335 Accrued expenses 335 Chi phÝ ph¶i tr¶

336 Inter-company payables 336 Ph¶i tr¶ néi bé

337 Progress payment due to 337 Thanh to¸n theo tiÕn ®é hîp ®ång
construction contract x©y dùng

338 Other payable 338 Ph¶i tr¶, ph¶i nép kh¸c

3381 Surplus of assets awaiting 3381 Tµi s¶n thõa chê xö lý
resolution
3382 Trade union fees 3382 Kinh phÝ c«ng ®oµn
3383 Social insurance 3383 B¶o hiÓm x· héi
3384 Health insurance 3384 B¶o hiÓm y tÕ
3385 Payables of equitization activities 3385 Ph¶i tr¶ vÒ cæ phÇn hãa
3386 Short term deposits, pledges 3386 NhËn ký quü, ký c­îc ng¾n h¹n
received
3387 Un-earned revenue 3387 Doanh thu ch­a thùc hiÖn
3388 Other payables 3388 Ph¶i tr¶, ph¶i nép kh¸c

341 Long term borrowings 341 Vay dµi h¹n

342 Long term liabilities 342 Nî dµi h¹n

343 Bond 343 Tr¸i phiÕu ph¸t hµnh

3431 Value of securities 3431 MÖnh gi¸ tr¸i phiÕu

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 3432 Discount of securities 3432 ChiÕt khÊu tr¸i phiÕu
3433 Excess of securities 3433 Phô tréi tr¸i phiÕu

344 Long term deposits, pledges 344 NhËn ký quü, ký c­îc dµi h¹n
received

347 Deferred tax liabilities 347 ThuÕ thu nhËp ho·n l¹i ph¶i tr¶

351 Provision for unemployment 351 Quü dù phßng trî cÊp mÊt viÖc lµm
fund

352 Provision for payables 352 Dù phßng ph¶i tr¶

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Code Description M· sè Tªn tµi kho¶n
Type 4 Owner’s Equity TK lo¹i 4 Nguån vèn chñ së h÷u

411 Contributed capital 411 Nguån vèn kinh doanh

4111 Contributed capital 4111 Vèn gãp
4112 Capital surplus 4112 ThÆng d­ vèn
4118 Other capitals 4118 Vèn kh¸c

412 Differences from assets 412 Chªnh lÖch ®¸nh gi¸ l¹i tµi s¶n
revaluation

413 Foreign exchange differences 413 Chªnh lÖch tû gi¸ hèi ®o¸i
4131 Foreign exchange differences at 4131 Chªnh lÖch tû gi¸ hèi ®o¸i ®¸nh gi¸ l¹i
balanced date cuèi n¨m tµi chÝnh
4132 Foreign exchange differences 4132 Chªnh lÖch tû gi¸ hèi ®o¸i trong giai ®o¹n
under construction period ®Çu t­ XDCB

414 Investments and development 414 Quü ®Çu t­ ph¸t triÓn

fund

415 Financial reserve funds 415 Quü dù phßng tµi chÝnh

418 Other funds under owner’s 418 C¸c quü kh¸c thuéc vèn chñ së h÷u
equity

419 Stock fund 419 Cæ phiÕu quü

421 Undistributed earnings 421 Lîi nhuËn ch­a ph©n phèi

4211 Prior year earnings 4211 Lîi nhuËn ch­a ph©n phèi n¨m tr­íc
4212 Current year earnings 4212 Lîi nhuËn ch­a ph©n phèi n¨m nay

431 Welfare and reward funds 431 Quü khen th­ëng phóc lîi
4311 Reward funds 4311 Quü khen th­ëng
4312 Welfare funds 4312 Quü phóc lîi
4313 Welfare funds used for fixed 4313 Quü phóc lîi ®· h×nh thµnh TSC§
assets investments

441 Capital expenditure funds 441 Nguån vèn ®Çu t­ x©y dùng c¬ b¶n

461 Subsidy funds from state 461 Nguån kinh phÝ sù nghiÖp
budget
4611 Prior year 4611 Nguån kinh phÝ sù nghiÖp n¨m tr­íc
4612 Current year 4612 Nguån kinh phÝ sù nghiÖp n¨m nay

466 Funds invested in fixed assets 466 Nguån kinh phÝ ®· h×nh thµnh TSC§

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Code Description M· sè Tªn tµi kho¶n
Type 5 Revenue TK lo¹i 5 Doanh thu

511 Revenue 511 Doanh thu

5111 Revenue from sale of 5111 Doanh thu b¸n hµng hãa
merchandise
5112 Revenue from sales of finished 5112 Doanh thu b¸n c¸c thµnh phÈm
goods
5113 Revenue from services 5113 Doanh thu cung cÊp dÞch vô
5114 Revenue from government grants 5114 Doanh thu trî cÊp vµ trî gi¸
5117 Revenue from investments 5117 Doanh thu kinh doanh bÊt ®éng s¶n ®Çu
property t­

512 Inter-company revenue 512 Doanh thu néi bé

5121 Revenue from sale of 5121 Doanh thu b¸n hµng hãa
merchandise
5122 Revenue from sales of finished 5122 Doanh thu b¸n c¸c thµnh phÈm
goods
5123 Revenue from services 5123 Doanh thu cung cÊp dÞch vô

515 Financial income 515 Doanh thu ho¹t ®éng tµi chÝnh

521 Sales discounts 521 ChiÕt khÊu th­¬ng m¹i

531 Sales returns 531 Hµng b¸n bÞ tr¶ l¹i

532 Sales rebates 532 Gi¶m gi¸ hµng b¸n

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Code Description M· sè Tªn tµi kho¶n
Type 6 Costs of Production and TK lo¹i 6 Chi phÝ s¶n xuÊt kinh doanh
Business

611 Purchase (used for periodic 611 Mua hµng (¸p dông cho ph­¬ng ph¸p
inventory method) kiÓm kª ®Þnh kú)
6111 Purchases of raw materials 6111 Mua nguyªn liÖu, vËt liÖu
6112 Purchase of goods 6112 Mua hµng hãa

621 Direct material costs 621 Chi phÝ nguyªn liÖu, vËt liÖu trùc tiÕp

622 Direct labor cost 622 Chi phÝ nh©n c«ng trùc tiÕp

623 Construction machinery 623 Chi phÝ sö dông m¸y thi c«ng
running costs
6231 Labor cost 6231 Chi phÝ nh©n c«ng
6232 Material costs 6232 Chi phÝ vËt liÖu
6233 Tools and instrument expenses 6233 Chi phÝ dông cô s¶n xuÊt
6234 Depreciation expenses 6234 Chi khÊu hao m¸y thi c«ng
6237 External services hired 6237 Chi phÝ dÞch vô mua ngoµi
6238 Other expenses paid in cash 6238 Chi phÝ b»ng tiÒn kh¸c

627 Factory overhead 627 Chi phÝ s¶n xuÊt chung

6271 Factory staff cost 6271 Chi phÝ nh©n viªn ph©n x­ëng
6272 Material cost 6272 Chi phÝ vËt liÖu
6273 Tools and instruments expenses 6273 Chi phÝ dông cô s¶n xuÊt
6274 Fixed assets depreciation 6274 Chi khÊu hao TSC§
6277 External services hired 6277 Chi phÝ dÞch vô mua ngoµi
6278 Other expenses paid in cash 6278 Chi phÝ b»ng tiÒn kh¸c

631 Production costs 631 Gi¸ thµnh s¶n xuÊt

632 Cost of goods sold 632 Gi¸ vèn hµng b¸n

635 Financial expenses 635 Chi phÝ tµi chÝnh

641 Selling expenses 641 Chi phÝ b¸n hµng

6411 Staff expenses 6411 Chi phÝ nh©n viªn
6412 Material and packing materials 6412 Chi phÝ vËt liÖu, bao b×
6413 Tools and instruments expenses 6413 Chi phÝ dông cô, ®å dïng
6414 Fixed assets depreciation 6414 Chi khÊu hao TSC§
6415 Warranty expenses 6415 Chi phÝ b¶o hµnh
6417 External services hired 6417 Chi phÝ dÞch vô mua ngoµi
6418 Other expenses paid in cash 6418 Chi phÝ b»ng tiÒn kh¸c

642 General administrative 642 Chi phÝ qu¶n lý doanh nghiÖp

expenses
6421 Staff expenses 6421 Chi phÝ nh©n viªn qu¶n lý
6422 Office supply expenses 6422 Chi phÝ vËt liÖu qu¶n lý
6423 Office equipment expenses 6423 Chi phÝ ®å dïng v¨n phßng
6424 Fixed assets depreciation 6424 Chi khÊu hao TSC§
6425 Taxes, fees and charges 6425 ThuÕ, phÝ vµ lÖ phÝ
6426 Provision for expenses 6426 Chi phÝ dù phßng
6427 External services hired 6427 Chi phÝ dÞch vô mua ngoµi
6428 Other expenses paid in cash 6428 Chi phÝ b»ng tiÒn kh¸c

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Code Description M· sè Tªn tµi kho¶n
Type 7 Other Income Lo¹i 7 Thu nhËp kh¸c
711 Other Income 711 Thu nhËp kh¸c

Type 8 Other Expenses Lo¹i 8 Chi phÝ kh¸c

811 Other Expenses 811 Chi phÝ kh¸c

821 Corporate income tax expenses 821 Chi phÝ thuÕ thu nhËp doanh nghiÖp
8211 Current income tax expenses 8211 Chi phÝ thuÕ TNDN hiÖn hµnh
8212 Deferred tax expenses 8212 Chi phÝ thuÕ TNDN ho·n l¹i

Type 9 Income summary Lo¹i 9 X¸c ®Þnh kÕt qu¶ kinh doanh
911 Income summary 911 X¸c ®Þnh kÕt qu¶ kinh doanh

Type 0 Off – Balance Items Lo¹i 0 Tµi kho¶n ngoµi b¶ng

001 Operating lease assets 001 Tµi s¶n thuª ngoµi

002 Goods held under trust or for 002 VËt t­ hµng hãa gi÷ hé, nhËn gia
processing c«ng

003 Consignment goods held for 003 Hµng hãa nhËn b¸n hé, nhËn ký göi,
sales ký c­îc

004 Bad debts write-off 004 Nî khã ®ßi ®· xö lý

007 Foreign currencies 007 Ngo¹i tÖ c¸c lo¹i

008 Subsidies of state budget, 008 Dù to¸n chi sù nghiÖp, dù ¸n

project

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