账务处理-越南
MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM |
No. 200/2014/TT-BTC | Hanoi, December 22, 2014 |
CIRCULAR
循环
ON GUIDELINES FOR ACCOUNTING POLICIES FOR ENTERPRISES
论企业会计政策指引
Pursuant to the Law on Accounting dated June 17, 2003;
根据 2003 年 6 月 17 日的《会计法》;
Pursuant to the Decree No. 129/2004/NĐ-CP dated May 31, 2004 of the Government on guidelines for the Law on Accounting in the business operation.;
根据政府 2004 年 5 月 31 日关于企业经营会计法指导方针的第 129/2004/NĐ-CP 号法令。
Pursuant to the Government's Decree No. 215/2013/NĐ-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;
根据 2013 年 12 月 23 日第 215/2013/NĐ-CP 号政府法令,该法令规定了财政部的职能、任务、权利和组织结构;
At the request of Director of the Department of Audit and Accounting Regulation,
应审计和会计监管部主任的要求,
The Minister of Finance issues a Circular on guidelines for accounting policies for enterprises.
财政部长发布关于企业会计政策指导方针的通知。
Chapter I
第一章
GENERAL PROVISIONS
总则
Article 1. Regulated entities
第 1 条.受监管实体
This Circular promulgates accounting policies applying to enterprises in every business lines and every economic sector. Small and medium-sized enterprises applying the accounting policies for small and medium-sized enterprises may apply regulations in this Circular for accounting.
本通知颁布了适用于各个业务线和每个经济部门的企业的会计政策。适用中小企业会计政策的中小企业可以适用本通知中规定的会计规定。
Article 2. Scope
第 2 条.范围
This Circular promulgates bookkeeping, preparation and presentation of financial statements, not applying to determination of tax liabilities of enterprises to government budget.
本通知颁布了财务报表的簿记、编制和列报,不适用于确定企业对政府预算的纳税义务。
Article 3. Monetary unit in accounting
第 3 条.会计中的货币单位
“Monetary unit in accounting” means Vietnamese dong (national sign: “đ”; international sign: “VND”) used for bookkeeping, preparation and presentation of financial statements of enterprises. If an accounting unit that mainly receives revenues and pays expenses in foreign currencies, provided that it conforms to standards prescribed in Article 4 of this Circular may choose a type of foreign currencies as a monetary unit for bookkeeping.
“会计中的货币单位”是指越南盾(国家符号:“đ”;国际符号:“VND”),用于记账、编制和列报企业财务报表。以外币收支为主的会计单位,在符合本通知第四条规定标准的前提下,得选择外币作为货币单位记账。
Article 4. Selection of monetary unit in accounting
第 4 条.会计中货币单位的选择
1. Any enterprise that mainly receive revenues and pays expenses in foreign currencies shall base on regulations of the Law on accounting for consideration of selection of monetary unit in accounting and take legal responsibility. When selecting the monetary unit in accounting, the enterprise must notify supervisory tax authority.
1. 以外币收支为主的企业,应当根据会计法的规定,考虑会计核算中的货币单位选择,并承担法律责任。企业在会计中选择货币单位时,必须通知监管税务机关。
2. The monetary unit in accounting means a monetary unit meeting requirements below:
2. 会计中的货币单位是指满足以下要求的货币单位:
a) It is mainly used in sales, provisions of services of the enterprise, which have great impact on selling prices and service fees and it is normally used as posting prices and used for payments; and
a) 主要用于企业的销售、提供服务,对销售价格和服务费有很大影响,通常用作发布价格和付款;和
b) It is mainly used in purchases of goods or services, which have great impact on labor costs, materials costs and other production costs or operating costs and it is normally used for payments of that costs.
b) 主要用于购买对人工成本、材料成本和其他生产成本或运营成本影响较大的商品或服务,通常用于支付该成本。
3. The following factors may also be considered as evidence of monetary unit in accounting of the enterprise:
3. 在企业会计核算中,下列因素也可以被视为货币单位的证据:
a) The monetary unit used in mobilization of financial resources (such as issuance of shares or bonds);
a) 用于动员金融资源(例如发行股票或债券)的货币单位;
b) The monetary unit which is regularly collected from business operation and accumulated.
b) 定期从业务运营中收取并累积的货币单位。
4. The monetary unit in accounting reflects transactions, events, condition pertaining to the operation of the enterprise. After choosing the certain monetary unit in accounting, the enterprise shall not change it unless there are major changes in the transactions, events or condition.
4. 会计中的货币单位反映了与企业运营有关的交易、事件、状况。企业在会计中选择某一货币单位后,除非发生重大变动、事项或者情况,否则不得变更。
Article 5. Conversion of financial statements made in foreign currency into Vietnamese dong
第 5 条.将外币财务报表转换为越南盾
1. If an enterprise uses a foreign currency as monetary unit in accounting, it must not only prepare a financial statement in foreign currency but also converse their financial statement into Vietnamese dong when announcing and submitting the financial statement to regulatory authorities.
1. 如果企业在会计中使用外币作为货币单位,则在向监管机构公布和提交财务报表时,不仅必须编制外币财务报表,还必须将其财务报表转换为越南盾。
2. Rules for conversion of financial statements made in foreign currency into Vietnamese dong, comparison information between them shall be reported in accordance with Chapter III of this Circular.
2. 将外币财务报表转换为越南盾的规则,它们之间的比较信息应根据本通告第三章报告。
3. When converting the financial statement made in foreign currency into Vietnamese dong, the enterprise must clarify the impact (if any) on the financial statement due to the conversion in the Description of financial statement.
3. 企业在将外币财务报表转换为越南盾时,必须在财务报表描述中明确因转换对财务报表的影响(如有)。
Article 6. Audit of financial statements using foreign currency as monetary unit in accounting
第 6 条.在会计核算中以外币作为货币单位的财务报表审计
The lawful financial statement used to announce and submit to Vietnamese competent agencies is a financial statement made in Vietnamese dong and audited.
用于宣布和提交给越南主管机构的合法财务报表是用越南盾制作并经审计的财务报表。
Article 7. Changes in monetary unit in accounting
第 7 条.会计中货币单位的变化
If there are major changes in managerial and business operations leading to the monetary unit in accounting used in economic transactions failing to satisfy the requirements specified in Clause 2 and 3 of Article 4 of this Circular, enterprises may change their monetary units in accounting. The change of a monetary unit for bookkeeping to another may be effected only at the beginning of a new fiscal year. The enterprise must notify supervisory tax authority of the change in monetary unit in accounting within 10 working days after the final day of the fiscal year.
企业在经营管理和经营中发生重大变化,致使经济交易中使用的会计货币单位不符合本通知第四条第第二款、第三项规定的条件的,企业可以变更其会计货币单位。用于簿记的货币单位更改为另一种货币单位只能在新财政年度开始时进行。企业必须在财政年度最后一天后的 10 个工作日内将会计货币单位的变化通知监督税务机关。
Article 8. Rights and obligations of enterprises pertaining to organization of accounting in dependent accounting units having no legal status (hereinafter referred to as dependent accounting unit)
第 8 条.企业在无法律地位的从属会计单位(以下简称从属会计单位)中组织会计的权利和义务
1. Enterprises must organize their accounting structures and accounting task delegation of dependent accounting unit in conformity with their operation and management requirements and not contrary to regulations of law.
1. 企业必须按照经营管理要求,不得违反法律规定,组织会计结构和从属会计单位的会计任务委托。
2. The following accounts shall be kept records by dependent accounting units having accounting divisions according to the decision issued by the enterprise:
二、下列账目应由设有会计部门的附属会计单位根据企业作出的决定进行记录:
a) Operating capital granted by the enterprise: the operating capital shall be recorded to liabilities or equity according to the decision of the enterprise;
a) 企业授予的营运资金:根据企业的决定,将营运资金入账负债或权益;
b) Transactions in sale, purchase or circulation of goods or services intra-company: revenues or costs of goods sold only are separately recorded in every dependent accounting unit if such circulation creates added value in the goods or services. The recording of revenues from internal transactions to the financial statement does not depend on the format of accounting records (invoices or internal transaction documents);
b) 公司内部商品或服务的销售、购买或流通交易:如果此类流通为商品或服务创造了附加值,则仅销售商品的收入或成本单独记录在每个相关会计单位中。将内部交易收入记录到财务报表中不取决于会计记录(发票或内部交易文件)的格式;
c) Task delegation: Depending on centralized or decentralized accounting model, the dependent accounting units may record undistributed post-tax profit or record revenues and expenses.
c) 任务委派:根据集中式或分散式会计模型,相关会计单位可能会记录未分配的税后利润或记录收入和支出。
Article 9. Registration for amendments to Accounting policies
第 9 条.会计政策修订登记
1. Chart of accounts
1. 会计科目表
a) According to chart of accounts of accounting policies for enterprises issued together with this Circular, the enterprise shall apply and detail chart of accounts in conformity with requirements pertaining business and management of every business line and unit, provided that it conforms to content, structure and method of accounting of equivalent ledger accounts.
a) 根据与本通知一并发布的企业会计政策会计科目表,企业应按照各业务线、各单位的业务和管理要求,适用并详细说明会计科目表,但必须符合等值会计科目的内容、结构和方法。
b) If the enterprise need to add accounts or sub-accounts or modify accounts or sub-accounts about names, signs, content and accounting methods, the approval issued by the Ministry of Finance before the supplement or modification is required.
b) 企业需要增加账户或子账户或修改账户或子账户的名称、标志、内容和会计方法的,需要在补充或修改前得到财政部的批准。
c) The enterprise may open sub-accounts or sub-sub accounts if the Chart of accounts prescribed in Appendix 1 of this Circular does not regulate such accounts without the approval of the Ministry of Finance.
c) 未经财政部批准,如果本通知附录 1 规定的会计科目表不规范此类账户,则企业可以开立子账户或子账户。
2. Financial statements
2. 财务报表
a) According to forms and contents of items of the financial statement prescribed in Appendix 2 of this Circular, the enterprise shall detail the items (available) of the financial statement system in conformity with operation and management of every business line and unit.
a) 企业应根据本通知附录二规定的财务报表项目的格式和内容,根据各业务线、各单位的经营管理,对财务报表系统的各项(可用)进行细化。
b) If the enterprise need to add or modify names, signs, content of items of the financial statement, the approval issued by the Ministry of Finance before the supplement or modification is required.
b) 企业需要增加或修改财务报表的名称、标志、项目内容的,需在补充或修改前经财政部批准。
3. Accounting documents and accounting records
3. 会计凭证和会计记录
a) All accounting documents are optional, enterprise may use forms issued together with Appendix No. 3 of this Circular or design their forms in conformity with their operation and management provided that their forms satisfy all requirements as prescribed in the Law on Accounting and their amended documents.
a) 所有会计凭证均为可选数据,企业可以使用本通知附录 3 发布的表格,也可以根据其经营和管理设计其表格,前提是其表格满足《会计法》及其修订文件规定的所有要求。
b) All forms of accounting records (including Ledgers or Journals) are optional. The enterprise may apply the forms as prescribed in Appendix No. 4 of this Circular or amendments to forms or accounting cards in conformity with their operation and management provided that they are sufficient, clear and easy to control.
b) 所有形式的会计记录(包括分类账或日记账)都是可选的。企业可以按照本通知附录四规定的表格使用,也可以根据企业的经营管理情况对表格、会计科目进行修改,但必须充分、清晰、易于控制。
Article 10. Accounting policies applying to foreign contractors
第 10 条.适用于外国承包商的会计政策
1. Foreign contractors having permanent resident facilities in Vietnam which are not an independent unit having legal status shall carry out accounting policies in Vietnam as follows:
1. 在越南拥有永久居民设施的外国承包商,如果不是一个具有法律地位的独立单位,则应在越南执行以下会计政策:
a) There are particular contractors eligible for particular accounting policy issued by the Ministry of Finance;
a) 有符合财政部颁布的特定会计政策的特定承包商;
b) Contractors not eligible for particular accounting policy issued by the Ministry of Finance may whether fully and partly apply Accounting policies for Vietnamese enterprises in conformity with their operation and management.
b) 不符合财政部颁布的特定会计政策资格的承包商可以根据其经营和管理,全部或部分适用越南企业的会计政策。
c) If the contractor applies Accounting policies for Vietnamese companies fully, it is required to apply during the fiscal year.
c) 如果承包商完全适用越南公司的会计政策,则需要在财政年度内申请。
d) The contractor must notify the tax authority of the accounting policy applied within 90 days from the date on which it runs business in Vietnam. If there is any change in applying of accounting policy, the contractor must notify the tax authority within 15 working days from the date on which the change occurs.
d) 承包商必须在其在越南开展业务之日起 90 天内将适用的会计政策通知税务机关。如果会计政策的适用发生任何变化,承包商必须在变更之日起 15 个工作日内通知税务机关。
2. Foreign contractor must keep records of every contract license, every transaction in details to settle contract and make tax declaration.
2. 对外承包商必须保留每一份合同许可证、每笔交易的详细记录,以结算合同和进行税务申报。
3. If a foreign contractor who applies fully Accounting policies for Vietnamese companies wishes to supplement or modify the policies, it is required to comply with Article 9 of this Circular and obtain approval issued by the Ministry of Finance. Within 15 working days from the date on which the sufficient documents are received, the Ministry of Finance must send response on registration of amendments of accounting policies to the foreign contractor.
3. 如果完全适用越南公司会计政策的外国承包商希望补充或修改政策,则必须遵守本通知第 9 条并获得财政部颁发的批准。财政部必须在收到足够文件之日起 15 个工作日内向外国承包商发送关于会计政策修订登记的答复。
Chapter II
第二章
CHART OF ACCOUNTS
会计科目表
Article 11. Rules for cash accounting
第 11 条.现金会计规则
1. The accountant must keep records of revenues, expenses, dispatching or receiving of cash funds or foreign currencies in the Journals and then calculate the fund balance and every account in the bank at all times for verification.
1. 会计师必须在日记账中保存收入、支出、现金资金或外币的分配或接收记录,然后随时计算资金余额和银行中的每个账户以供验证。
2. Deposits made by other enterprises or individuals in the enterprise shall be managed and recorded similarly to money of the enterprise.
2.其他企业或者个人在本企业内的存款,应当按照与本企业资金类似的管理和记账方式进行管理。
3. When obtaining revenues or paying for expenses, the receipt or payment slips with sufficient signatures are required as prescribed in regulations on accounting source documents.
3. 取得收入或支付费用时,应按照会计原始凭证规定要求提供具有足够签名的收据或付款单。
4. The accountant must keep records of cash according to currency in details when generating transactions in foreign currencies, the foreign currencies shall be converted into VND following rules below:
4. 会计师在进行外币交易时必须详细保存按货币划分的现金记录,应按照以下规则将外币兑换成越南盾:
- Debit accounts shall apply actual exchange rates;
- 借记账户应采用实际汇率;
- Credit accounts shall apply weight average bookkeeping rates;
- 信用账户应适用加权平均簿记费率;
5. When preparing financial statements as prescribed, the enterprise must re-evaluate balance of foreign currencies and monetary gold according to actual exchange rates.
5. 企业在按规定编制财务报表时,必须根据实际汇率重新评估外币和货币黄金的余额。
Article 12. Account 111 – Cash on hand
第 12 条.账户 111 – 手头现金
1. Rules for accounting
1. 会计规则
a) This account is used to record revenues, expenses and balance of the enterprise’s fund, including: Vietnamese dong, foreign currencies and monetary gold. Only received, dispatched or inventoried cash, foreign currencies, monetary gold shall be recorded to account 111 “Cash”. If the receipts are transferred immediately to bank (not through enterprise ‘cash fund), these amounts shall not be recorded to Dr 111 “cash”, but recorded to Dr 113 “cash in transit”.
a) 该账户用于记录企业资金的收入、支出和余额,包括:越南盾、外币和货币黄金。只有收到、发送或盘点的现金、外币、货币黄金才应记入账户 111 “现金”。如果收据立即转入银行(而不是通过企业“现金基金”),这些金额不应记入 Dr 111“现金”,而是记入 Dr 113“现金”中。
b) Cash deposits made by other enterprises and individuals shall be managed and recorded similarly to monetary assets of the enterprise.
b) 其他企业和个人的现金存款,按照与本企业货币资产类似的管理和记账方式。
c) When receiving or dispatching cash fund, receipt slips, payment slips with signatures of payees and payers, competent persons are required in accordance with accounting source document. Deposit order and payment order must be attached in special cases.
c) 在接收或发送现金资金、收据、收款人和付款人签名的付款单时,需要根据会计原始文件指定合格人员。在特殊情况下必须附上存款单和付款单。
d) The accountant of cash fund must write a Cash daybook and record all day-to-day financial transactions: revenues, expenses, dispatch or receiving of cash funds, foreign currencies and then calculate the fund balance at all times.
d) 现金基金会计必须编写现金日记并记录所有日常财务交易:收入、支出、现金资金的发送或接收、外币,然后始终计算资金余额。
dd) The cashier shall be responsible for management, receiving and dispatch of the cash fund. The cashier must verify the actual cash balance, then collate the figures between cash fund book and cash ledger every day. If there is any difference, the accountant and the cashier must verify them again in order to uncover reasons and propose solutions for the differences.
dd) 出纳应负责现金资金的管理、接收和发送。出纳必须核实实际现金余额,然后每天核对现金基金簿和现金分类账之间的数字。如果有任何差异,会计师和收银员必须再次验证它们,以找出原因并提出差异的解决方案。
e) When entering into transactions in foreign currencies, the accountant shall convert the foreign currencies into VND according to the following rules:
e) 在进行外币交易时,会计师应根据以下规则将外币兑换成越南盾:
- Actual exchange rate shall be applied to Dr 1112. If the foreign currencies are withdrawn from banks to pay in the cash fund, the bookkeeping rate of account 1122 shall be applied;
- 实际汇率应以 Dr 1112 为准。如果从银行提取外币以支付现金基金,则应适用账户 1122 的记账率;
- Weighted average rate shall be applied to Cr 1112
- 加权平均汇率应适用于 Cr 1112
The actual exchange rate shall be determined as prescribed in guidelines for account 413 - Differences between exchange rates and relevant accounts.
实际汇率应按照账户 413 - 汇率与相关账户之间的差额指南中的规定确定。
g) Monetary gold recorded in this account is gold used for value storage, not including the gold recorded to inventory account and used as raw materials for production of goods for sale. The management and use of monetary gold shall comply with regulations of law in force.
g) 此账户中记录的货币黄金是用于保值的黄金,不包括记录到库存账户并用作生产待售商品的原材料的黄金。货币黄金的管理和使用应遵守现行法律规定。
h) Whenever preparing financial statements as prescribed, the enterprise must re-evaluate the balance of foreign currencies and monetary gold following the rules below:
h) 企业在按规定编制财务报表时,必须按照以下规则重新评估外币和货币黄金的余额:
- The actual exchange rate applied in the re-evaluation of the balance of foreign currencies in cash is the foreign currency-selling rate of the commercial bank where the enterprise regularly enters into transactions (chosen by the enterprise) at the time in which the financial statement is prepared.
- 外币现金余额重新评估时适用的实际汇率是企业在编制财务报表时定期进行交易的商业银行的外币销售汇率(由企业选择)。
- The monetary gold shall be re-evaluated according to the buying prices on the domestic market at the time in which the financial statement is prepared. The buying prices on the domestic market are prices announced by the State bank. In case the State bank fails to announce gold buying-prices, the buying-prices announced by enterprise entitled to trade in gold as prescribed shall be chosen.
- 货币黄金应根据编制财务报表时国内市场的购买价格重新评估。国内市场的购买价格是国家银行公布的价格。国有银行未公布黄金收购价格的,应选择有权按规定进行黄金交易的企业公布的购买价格。
2. STRUCTURE AND CONTENTS OF ACCOUNT 111 – CASH
2. 账户 111 的结构和内容 – 现金
Debit:
借方:
- Received cash, foreign currency or monetary gold;
- 收到现金、外币或货币黄金;
- Cash, foreign currency or monetary gold in excess detected under verification;
- 经核实发现现金、外币或货币黄金超额;
- Exchange differences due to re-evaluation of foreign currency balance at the reporting time (if foreign currency rate rises against VND);
- 在报告时因重新评估外币余额而导致的汇兑差额(如果外币汇率相对于越南盾上涨);
- Differences due to re-evaluation of monetary gold at the reporting time.
- 由于在报告时对货币黄金的重新评估而导致的差异。
Credit:
信用:
- Dispatched cash, foreign currency or monetary gold;
- 寄出现金、外币或货币黄金;
- Cash, foreign currency or monetary gold in deficit detected under verification;
- 经核实时发现现金、外币或货币黄金出现赤字;
- Exchange rate differences due to re-evaluation of foreign currency balance at the reporting time (if foreign currency rate falls against VND);
- 在报告时因重新评估外币余额而导致的汇率差异(如果外币汇率低于越南盾);
- Differences due to re-evaluation of monetary gold at the reporting time.
- 由于在报告时对货币黄金的重新评估而导致的差异。
Debit balance:
借方余额:
Inventoried cash, foreign currency or monetary gold at the reporting time;
报告时库存的现金、外币或货币黄金;
Account 111 – Cash, comprises 3 sub-accounts:
账户 111 – 现金,包括 3 个子账户:
- Account 1111 – VND: reflecting revenues, expenses, balance in VND of the cash fund.
- 账户 1111 – VND:反映现金基金的收入、支出、VND 余额。
- Account 1112 – Foreign currencies: reflecting revenues, expenses, exchange rate differences and foreign currency balance of cash fund which is converted into VND.
- 账户 1112 – 外币:反映收入、支出、汇率差异和现金基金的外币余额,这些现金基金被转换为越南盾。
- Account 1113 – Monetary gold reflecting the fluctuation and value of monetary gold of the enterprise’s fund.
- 账户 1113 – 反映企业基金货币黄金波动和价值的货币黄金。
3. Method of accounting for several major transactions
3. 几笔大宗交易的会计处理方法
3.1. When selling products, goods or providing services for immediate cash, the following accounts shall be recorded:
3.1. 在销售产品、商品或提供即时现金服务时,应记录以下账户:
a) With regard to products, goods, investment property subject to VAT, special excise duty, import duty, environmental protection tax, revenues according to the tax-exclusive selling prices shall be recorded as follows (indirect taxes payable must be separated, including VAT payable using subtraction method:
a) 对于应缴纳增值税、特别消费税、进口税、环境保护税的产品、货物、投资财产,按不含税销售价格计算的收入应按以下方式入账(应缴纳的间接税必须分开,包括使用减法应缴纳的增值税:
Dr 111 – Cash (total payment)
Dr 111 – 现金(总付款)
Cr 511 – Revenues (tax-exclusive prices)
Cr 511 – 收入(不含税价格)
Cr 333 – Taxes and other payables to the State.
Cr 333 – 应向国家缴纳的税款和其他应付款项。
b) In case it fails to separate the taxes payable, the taxes payable must be included in the revenues. Tax liabilities and the decrease in revenues shall be recorded as follows:
b) 如果未能将应缴税款分开,则应缴税款必须包含在收入中。纳税义务和收入减少应按以下方式记录:
Dr 511 – Revenues
Dr 511 – 收入
Cr 333 – Taxes and other payables to the State.
Cr 333 – 应向国家缴纳的税款和其他应付款项。
3.2 When receiving payments of allowance or subsidy in cash from government budget, the following accounts shall be recorded:
3.2 从政府预算中以现金形式支付津贴或补贴时,应记录以下账目:
Dr 111 - Cash
Dr 111 - 现金
Cr 333 – Taxes and other payables to the State (3339).
Cr 333 – 税款和其他应付给国家的款项 (3339)。
3.3. When generating financial income or other incomes in cash, the following accounts shall be recorded:
3.3. 当以现金形式产生财务收入或其他收入时,应记录以下账户:
Dr 111 – Cash (total payment)
Dr 111 – 现金(总付款)
Cr 515 – Financial income (prices excluding VAT)
Cr 515 – 财务收入(价格不含增值税)
Cr 711 – Other incomes (prices excluding VAT)
Cr 711 – 其他收入(不含增值税的价格)
Cr 3331 – VAT payable (33311).
Cr 3331 – 应缴增值税 (33311)。
3.4. When withdrawing cash in bank to pay in cash fund; applying for long-term or short-term loans in cash (VND or foreign currency according to actual exchange rates), the following accounts shall be recorded:
3.4. 在银行提取现金以支付现金时;申请现金(根据实际汇率的越南盾或外币)长期或短期贷款,应记录以下账户:
Dr 111 – Cash (1111, 1112)
Dr 111 – 现金 (1111, 1112)
Cr 112 – Cash in bank (1121, 1122)
Cr 112 – 银行现金 (1121, 1122)
Cr 341 - Financial loan and financial lease liabilities (3411).
Cr 341 - 金融贷款和金融租赁负债 (3411)。
3.5. When recovering amounts receivables, granting loans, making deposits in cash; receiving deposits in cash from other enterprises, the following accounts shall be recorded:
3.5. 收回应收账款、发放贷款、以现金存款;从其他企业接收现金存款,应当记入下列账户:
Dr 111 – Cash (1111, 1112)
Dr 111 – 现金 (1111, 1112)
Cr 128, 131, 136, 138, 141, 244, 344.
Cr 128, 131, 136, 138, 141, 244, 344.
3.6. When selling short-term or long-term investment and collect cash, the accountant shall record the difference between collected amount of money and cost price of investment (according to weighted average method) to financial income or financial expenses, the following accounts shall be recorded:
3.6. 在出售短期或长期投资并收取现金时,会计师应记录收取的金额与投资成本价(按加权平均法)与财务收入或财务费用之间的差额,应记录以下账户:
Dr 111 – Cash (1111, 1112)
Dr 111 – 现金 (1111, 1112)
Dr 635 - Financial expenses
Dr 635 - 财务费用
Cr 121 – Trading securities (cost price)
Cr 121 – 交易证券(成本价)
Cr 221, 222, 228 (cost price)
Cr 221, 222, 228 (原价)
Cr 515 – Financial income.
Cr 515 – 财务收入。
3.7. When receiving stakes in cash of owners, the following accounts shall be recorded:
3.7. 当收到所有者的现金股份时,应记录以下账户:
Dr 111 - Cash
Dr 111 - 现金
Cr 411 – Owner's invested equity.
Cr 411 – 所有者的投资权益。
3.8. When receiving money of contracting parties of Business Cooperation Contract (BCC) without establishment of legal entity to cover general operation, the following accounts shall be recorded:
3.8. 当收到商业合作合同 (BCC) 缔约方的款项,但未设立法人实体来承担一般运营时,应记录以下账户:
Dr 111 - Cash
Dr 111 - 现金
Cr 338 - Other payables.
Cr 338 - 其他应付账款。
3.9. When dispatching cash fund then crediting to bank’s accounts or depositing, the following accounts shall be recorded:
3.9. 在发放现金资金后存入银行账户或存款时,应记录以下账户:
Dr 112 – Cash in bank
Dr 112 – 银行现金
Dr 244 – Pledge, mortgage or deposit
Dr 244 – 质押、抵押贷款或存款
Cr 111 – Cash.
Cr 111 – 现金。
3.10. When dispatching cash fund to buy securities, granting loans or investing in subsidiary companies or joint-venture companies, the following accounts shall be recorded:
3.10. 在派发现金资金购买证券、发放贷款或投资子公司或合资公司时,应记录以下账目:
Dr 121, 128, 221, 222, 228
博士 121, 128, 221, 222, 228
Cr 111 – Cash.
Cr 111 – 现金。
3.11. When dispatching cash fund to buy inventory (using regularly declared method), buying fixed assets, spending on capital investment, the following accounts shall be recorded:
3.11. 在调拨现金资金购买存货(采用常规申报方式)、购买固定资产、资本投入支出时,应记录以下账目:
- If input VAT is eligible for deduction, the buying price excluding VAT shall be recorded as follows:
- 如果进项税额符合抵扣条件,则不含增值税的购买价格应按以下方式记录:
Dr 151, 152, 153, 156, 157, 211, 213, 241
博士 151, 152, 153, 156, 157, 211, 213, 241
Dr 133 – Deductible VAT (1331)
Dr 133 – 可抵扣增值税 (1331)
Cr 111 – Cash.
Cr 111 – 现金。
- If input VAT is not eligible for deduction, the buying price including VAT shall be recorded as follow:
- 如果进项税额不符合抵扣条件,则含增值税的购买价格应按以下方式记录:
3.12. When dispatching cash fund to buy inventory (using periodically declared method), if input VAT is eligible for deduction, the following accounts shall be recorded:
3.12. 在派发现金资金购买库存时(采用定期申报方式),如果进项税额符合抵扣条件,应记录以下账目:
Dr 611 – Good purchase (6111, 6112)
Dr 611 – 好买 (6111, 6112)
Dr 133 – Deductible VAT (1331)
Dr 133 – 可抵扣增值税 (1331)
Cr 111 – Cash.
Cr 111 – 现金。
If input VAT is not eligible for deduction, the buying price including VAT shall be recorded as follows:
如果进项税额不符合抵扣条件,则含增值税的购买价格应按以下方式记录:
3.13. When buying raw materials immediately used in business in cash, if input VAT is eligible for deduction, the following accounts shall be recorded:
3.13. 以现金购买立即用于业务的原材料时,如果进项税额符合抵扣条件,则应记录以下账户:
Dr 621, 623, 627, 641, 642, etc.
博士 621、623、627、641、642 等。
Dr 133 – Deductible VAT (1331)
Dr 133 – 可抵扣增值税 (1331)
Cr 111 – Cash.
Cr 111 – 现金。
If input VAT is not eligible for deduction, the costs including VAT shall be recorded.
如果进项税额不符合抵扣条件,则应记录包含增值税的成本。
3.14. When dispatching cash fund to pay amounts payable, the following accounts shall be recorded:
3.14. 在派遣现金资金支付应付金额时,应记录以下账户:
Dr 331, 333, 334, 335, 336, 338, 341
博士 331, 333, 334, 335, 336, 338, 341
Cr 111 – Cash.
Cr 111 – 现金。
3.15. When dispatching cash fund for financial activities or other activities, the following accounts shall be recorded:
3.15. 在为金融活动或其他活动分配现金资金时,应记录以下账目:
Dr 635, 811, etc.
Dr 635、811 等。
Dr 133 – Deductible VAT (if any)
Dr 133 – 可抵扣增值税(如果有)
Cr 111 – Cash.
Cr 111 – 现金。
3.16. If the cash deficit is detected under verification without reasons, the following accounts shall be recorded:
3.16. 如果在核实中无故发现现金赤字,则应记录以下账户:
Dr 138 – Other receivables (1381)
Dr 138 – 其他应收账款 (1381)
Cr 111 – Cash.
Cr 111 – 现金。
3.17. If the cash excess is detected under verification without reasons, the following accounts shall be recorded:
3.17. 如果在核实中无故检测到现金超额,则应记录以下账户:
Dr 111 - Cash
Dr 111 - 现金
Cr 338 - Other payables (3381).
Cr 338 - 其他应付账款 (3381)。
3.18. Accounting contract of resale of Government bonds: in accordance with Account 171 – Trading in Government bonds.
3.18. 政府债券转售会计合同:根据账户 171 – 政府债券交易。
3.19. Foreign currency related-transactions in cash.
3.19. 外币相关现金交易。
a) When buying goods or services in foreign currencies in cash.
a) 以现金购买外币商品或服务时。
- If losses on exchange rates are generated, the following accounts shall be recorded:
- 如果产生汇率损失,应记录以下账户:
Dr 151,152,153,156,157,211,213,241, 623, 627, 641, 642, 133, etc. (according to actual exchange rates on the transaction date)
博士 151,152,153,156,157,211,213,241, 623, 627, 641, 642, 133 等 (按交易当日实际汇率计算)
Dr 635 - Financial expenses (losses on exchange rates)
Dr 635 - 财务费用(汇率损失)
Cr 111 (1112) (according to bookkeeping rates).
Cr 111 (1112) (根据簿记费率)。
- If profits on exchange rates are generated, the following accounts shall be recorded: 0}
- 如果产生汇率利润,则应记录以下账户:0}
Dr 151,152,153,156,157,211,213,241, 623, 627, 641, 642, 133, etc. (according to actual exchange rates on the transaction date)
博士 151,152,153,156,157,211,213,241, 623, 627, 641, 642, 133 等 (按交易当日实际汇率计算)
Cr 111 (1112) (according to bookkeeping rates).
Cr 111 (1112) (根据簿记费率)。
Cr 515 – Financial income (profits on exchange rates).
Cr 515 – 财务收入(汇率利润)。
b) When paying debts payable in foreign currencies:
b) 支付外币应付债务时:
- If losses on exchange rates are generated, the following accounts shall be recorded:
- 如果产生汇率损失,应记录以下账户:
Dr 331, 335, 336, 338, 341, etc. (according to bookkeeping rates).
Dr 331、335、336、338、341 等(根据簿记费率)。
Dr 635 - Financial expenses (loss of exchange rate)
Dr 635 - 财务费用(汇率损失)
Cr 111 (1112) (according to bookkeeping rates).
Cr 111 (1112) (根据簿记费率)。
- If profits on exchange rates are generated, the following accounts shall be recorded:
- 如果产生汇率利润,则应记录以下账户:
Dr 331, 336, 341, etc. (according to bookkeeping rates).
Dr 331、336、341 等(根据簿记费率)。
Cr 515 – Financial income (profits on exchange rates).
Cr 515 – 财务收入(汇率利润)。
Cr 111 (1112) (according to bookkeeping rates).
Cr 111 (1112) (根据簿记费率)。
- When paying advances in foreign currencies to sellers, the Debit account – Trade payables shall apply actual exchange rates at the prepayment time, the following accounts shall be recorded:
- 当向卖方支付外币预付款时,借方账户 – 贸易应付账款应在提前还款时适用实际汇率,并记录以下账户:
Dr 331 – Trade payables (actual exchange rates)
Dr 331 – 贸易应付账款(实际汇率)
Dr 635 - Financial expenses (losses on exchange rates)
Dr 635 - 财务费用(汇率损失)
Cr 111 (1112) (according to bookkeeping rates).
Cr 111 (1112) (根据簿记费率)。
Cr 515 – Financial income (profits on exchange rates).
Cr 515 – 财务收入(汇率利润)。
c) When generating revenues or other incomes in foreign currencies in cash, the following accounts shall be recorded:
c) 当以现金产生外币收入或其他收入时,应记录以下账户:
Dr 111 (1112) (actual exchange rates)
Dr 111 (1112) (实际汇率)
Cr 511, 515, 711, etc. (actual exchange rates).
Cr 511、515、711 等(实际汇率)。
d) When collecting debts receivables in foreign currencies:
d) 以外币收账款时:
- If losses on exchange rates are generated, the following accounts shall be recorded:
- 如果产生汇率损失,应记录以下账户:
Dr 111 (1112) (according to actual exchange rates on the transaction dates)
Dr 111 (1112) (根据交易当日实际汇率计算)
Dr 635 - Financial expenses (losses on exchange rates)
Dr 635 - 财务费用(汇率损失)
Cr 131, 136, 138, etc. (according to bookkeeping rates).
Cr 131、136、138 等(根据簿记费率)。
- If profits on exchange rates are generated, the following accounts shall be recorded:
- 如果产生汇率利润,则应记录以下账户:
Dr 111 (1112) (according to actual exchange rates on the transaction dates)
Dr 111 (1112) (根据交易当日实际汇率计算)
Cr 515 – Financial income (profits on exchange rates).
Cr 515 – 财务收入(汇率利润)。
Cr 131, 136, 138, etc. (according to bookkeeping rates).
Cr 131、136、138 等(根据簿记费率)。
- When paying advances in foreign currency to sellers, the Credit account – Trade receivables shall apply actual exchange rates at the pre-receipt time, the following accounts shall be recorded:
- 在向卖方支付外币预付款时,信用账户 – 贸易应收账款应适用收货前的实际汇率,并记录以下账户:
Dr 111 (1112) (actual exchange rates at the pre-receipt time)
Dr 111 (1112) (收据前的实际汇率)
Cr 111 (1112) (actual exchange rates at the pre-receipt time)
Cr 111 (1112) (收货前的实际汇率)
3.20. The actual exchange rates (selling rates of banks) shall be used to re-evaluate foreign currencies in cash at the time in which the financial statements are prepared:
3.20. 在编制财务报表时,应使用实际汇率(银行的销售汇率)重新评估现金外币:
- If the foreign currency rate rises against VND, the profits on exchange rate shall be recorded as follows:
- 如果外币汇率兑越南盾上涨,则汇率利润应按以下方式记录:
Dr 111 (1112)
博士 111 (1112)
Cr 413 - Exchange differences (4131).
Cr 413 - 交换差价 (4131)。
- If the foreign currency rate falls against VND, the losses on exchange rates shall be recorded as follows:
- 如果外币汇率兑越南盾下跌,汇率损失应按以下方式记录:
Dr 413 - Exchange differences (4131)
Dr 413 - 交换差异 (4131)
Cr 111 (1112).
Cr 111 (1112).
- After balancing profits or losses on exchange rates generating due to re-verification, the differences in profits or losses shall be transferred to financial income (if profits are larger than losses) or to financial expenses (if profits are smaller than losses).
- 在平衡因重新验证而产生的汇率的损益后,损益差额应转入财务收入(如果利润大于亏损)或财务费用(如果利润小于亏损)。
3.21. Re-evaluation of monetary gold
3.21. 货币黄金的重新评估
- If re-evaluated value of monetary gold generates profits, financial income shall be recorded as follows:
- 如果重新评估货币黄金的价值产生利润,财务收入应按以下方式记录:
Dr 1113 – Monetary gold (according to domestic buying prices)
Dr 1113 – 货币黄金(根据国内购买价格)
Cr 515 – Financial income.
Cr 515 – 财务收入。
- If re-evaluated value of monetary gold generates losses, financial income shall be recorded as follows:
- 如果重新评估货币黄金的价值产生亏损,财务收入应按以下方式记录:
Dr 635 - Financial expenses
Dr 635 - 财务费用
Cr 1113 – Monetary gold (according to domestic buying prices)
Cr 1113 – 货币黄金(根据国内购买价格)
Article 13. Account 112 – Cash in bank
第 13 条.账户 112 – 银行现金
1. Rules for accounting
1. 会计规则
This account shall be used to record current amounts and increases and decreases in demand deposits of the enterprise in a bank. Credit notes, debit notes or bank statements enclosed with original documents (payment order, collection order, depository transfer check, certified check, etc) shall be recorded to Account 112 "Cash in bank".
该账户用于记录企业在银行的活期金额和活期存款的增加和减少。与原始文件(付款单、托收单、存管转账支票、保付支票等)一起附上的贷方票据、借方票据或银行对账单应记录到账户 112“银行现金”中。
a) When receiving documents sent from the bank, the accountant must collate them with enclosed original documents. If there is any difference between figures in enterprise's ledger, in original documents and in the bank’s documents, the enterprise must notify the bank to collate, verify and promptly handle. At the end of the month, if it fails to uncover the reasons for differences, the accountant shall record according to the bank's figures stated in debit notes, credit notes or bank's statements. The difference (if any) shall be recorded to Dr 138 “Other receivables” (1388) (if the accountant’s figures are larger than the bank’s figures) or recorded to Cr 338 “Other payables” (3388) (if the accountant's figures are smaller than the bank’s figures). In the following month, the reasons shall be kept collating, verifying and uncovering to adjust the figures.
a) 会计收到银行发送的文件时,必须与随附的原始文件进行核对。企业台账、原始单据和银行单据中的数字存在差异的,企业必须通知银行进行核对和及时处理。在月底,如果未能发现差异的原因,会计师应根据借方票据、贷方票据或银行对账单上记载的银行数字进行记录。差额(如有)应记录到 Dr 138 “其他应收账款” (1388) (如果会计师的数字大于银行的数字)或记录到 Cr 338 “其他应付账款” (3388) (如果会计师的数字小于银行的数字)。在下个月,将持续整理、核实和发现原因,以调整数字。
b) With regard to enterprises having dependent accounting organizations or departments, they may open collection-only accounts, payment-only accounts or appropriate payment accounts serving the transactions or payments. The accountant must keep records of every type of deposits in details (VND, foreign currencies).
b) 对于具有附属会计机构或部门的企业,可以开立只收款账户、只付款账户或为交易或付款服务的适当支付账户。会计师必须详细记录各种类型的存款(VND、外币)。
c) It is required to record particularly the deposits conformable to every account in bank for verification and collation.
c) 需要特别记录与银行每个账户相符的存款,以便进行验证和整理。
d) The bank overdrafts are not recorded as “-“(negative sign) on bank deposit accounts, they shall be recorded similarly to bank loans.
d) 银行透支在银行存款账户上不记为“-”(负号),其记值与银行借款类似。
dd) When entering into transactions in foreign currencies, foreign currencies shall be converted into VND according to the following rules:
dd) 进行外币交易时,应根据以下规则将外币兑换成越南盾:
- Dr 1122 applies actual exchange rate. If the cash fund is withdrawn to send to banks, they must be converted into VND according to bookkeeping rates of account 1112.
- Dr 1122 适用实际汇率。如果提取现金资金汇往银行,则必须根据账户 1112 的簿记费率将其兑换成越南盾。
- Cr 1122 applies weighted average rates.
- Cr 1122 适用加权平均税率。
The actual exchange rate shall be determined as prescribed in guidelines for account 413 - Differentials between exchange rates and relevant accounts.
实际汇率应按照账户 413 - 汇率与相关账户之间的差额指南中的规定确定。
e) Monetary gold recorded in this account is the gold used for value storage, not including the gold recorded to inventory account used as raw materials for production of goods for sale. The management and use of monetary gold shall comply with regulations of law in force.
e) 此账户中记录的货币黄金是用于价值存储的黄金,不包括记录到库存账户中用作生产待售商品的原材料的黄金。货币黄金的管理和使用应遵守现行法律规定。
g) Whenever preparing financial statements as prescribed, the enterprise must re-evaluate the balance of foreign currency and monetary gold following the rules below:
g) 企业在按规定编制财务报表时,必须按照以下规则重新评估外币和货币黄金的余额:
- The actual exchange rates applied when re-evaluating the balance of cash in bank in foreign currency is the foreign currency-buying rate of the commercial bank where the enterprise opens foreign currency account at the time in which the financial statement is prepared. In case the enterprise has multiple foreign currency accounts in different banks and their buying rates are not considerately different, a buying rate of any bank may be chosen as the basis for re-valuation.
- 重新评估银行外币现金余额时适用的实际汇率为企业在编制财务报表时开立外币账户所在商业银行的购汇汇率。如果企业在不同银行拥有多个外币账户,且其买入率相差不大,则可以选择任意一家银行的买入率作为重新估值的依据。
- The monetary gold shall be re-evaluated according to the buying prices on the domestic market at the time in which the financial statement is prepared. The prices on the domestic market are prices announced by the State bank. In case the State bank fails to announce gold buying-prices, the buying-prices announced by enterprise entitled to trade in gold as prescribed.
- 货币黄金应根据编制财务报表时国内市场的购买价格重新评估。国内市场的价格是国家银行公布的价格。如果国家银行未公布黄金购买价格,则有权按规定进行黄金交易的企业公布购买价格。
2. Structure and contents of account 112 – Cash in bank
2. 账户 112 的结构和内容 – 银行现金
Debit:
借方:
- Deposited VND, foreign currencies or monetary gold;
- 存入越南盾、外币或货币黄金;
- Exchange rate differences due to re-evaluation of foreign currency balance at the reporting time (if foreign currency rate rises against VND).
- 在报告时因重新评估外币余额而导致的汇率差异(如果外币汇率相对于越南盾上涨)。
- Positive differences due to re-evaluation of monetary gold at the reporting time.
- 由于在报告时对货币黄金进行了重新评估,因此出现了正差异。
Credit:
信用:
- Withdrawn VND, foreign currencies or monetary gold;
- 提取越南盾、外币或货币黄金;
- Exchange rate differences due to re-evaluation of foreign currency balance at the end of accounting period (if foreign currency rate falls against VND);
- 在会计期间末重新评估外币余额而导致的汇率差额(如果外币汇率低于越南盾);
- Negative differences due to re-evaluation of monetary gold at the reporting time.
- 由于在报告时对货币黄金的重新评估而产生负差额。
Debit balance:
借方余额:
Actual deposited VND, foreign currencies or monetary gold at the reporting time.
报告时实际存入的越南盾、外币或货币黄金。
Account 112 – Cash in bank, comprises 3 sub-accounts:
账户 112 – 银行现金,包括 3 个子账户:
- Account 1121 – VND: reflecting deposits, withdrawals and balance in the bank in VND.
- 账户 1121 – VND:以 VND 反映银行的存款、取款和余额。
- Account 1122 – Foreign currency: reflecting deposits, withdrawals and balance in the bank in foreign currencies converting into VND.
- 账户 1122 – 外币:反映银行存款、取款和外币余额转换为越南盾。
- Account 1123 – Monetary gold: reflecting the fluctuation and value of monetary gold deposited in the bank of the enterprise at the reporting time.
- 账户 1123 – 货币黄金:反映报告时存入企业银行的货币黄金的波动和价值。
3. Method of accounting for several major transactions
3. 几笔大宗交易的会计处理方法
3.1. When selling products, goods or providing services for immediate cash using cash in bank, the following accounts shall be recorded as follow:
3.1. 当使用银行现金销售产品、商品或提供即时现金服务时,以下账户应记录如下:
a) With regard to products, goods, investment property subject to indirect taxes (VAT, special excise duty, import duty, environmental protection tax), the revenues according to the tax-exclusive selling prices shall be recorded as follows (indirect taxes payable must be separated, including VAT payable using subtraction method):
a) 对于应缴纳间接税(增值税、特别消费税、进口税、环境保护税)的产品、商品、投资财产,根据不含税销售价格的收入应按以下方式记录(应缴间接税必须分开,包括使用减法应缴纳的增值税):
Dr 112 – Cash in bank (total payment)
Dr 112 – 银行现金(总付款)
Cr 511 – Revenues (tax-exclusive prices)
Cr 511 – 收入(不含税价格)
Cr 333 – Taxes and other payables to the State.
Cr 333 – 应向国家缴纳的税款和其他应付款项。
b) In case it fails to separate the taxes payable, the accountant shall record the revenue including the taxes payable.
b) 如果会计师未能将应缴税款分开,则会计应记录包括应缴税款在内的收入。
Tax liabilities and the decrease in revenues shall be recorded as follows:
纳税义务和收入减少应按以下方式记录:
Dr 511 – Revenues
Dr 511 – 收入
Cr 333 – Taxes and other payables to the State.
Cr 333 – 应向国家缴纳的税款和其他应付款项。
3.2. When receiving payments of allowance or subsidy by cash in bank from government budget, the following accounts shall be recorded:
3.2. 当从政府预算中以现金存入银行的方式收到津贴或补贴时,应记录以下账户:
Dr 112 – Cash in bank
Dr 112 – 银行现金
Cr 333 – Taxes and other payables to the State (3339).
Cr 333 – 税款和其他应付给国家的款项 (3339)。
3.3. When generating financial income or other incomes in cash in bank, the following accounts shall be recorded:
3.3. 在银行产生财务收入或其他现金收入时,应记录以下账户:
Dr 112 – Cash in bank (total payment)
Dr 112 – 银行现金(总付款)
Cr 515 – Financial income (prices excluding VAT)
Cr 515 – 财务收入(价格不含增值税)
Cr 711 – Other incomes (prices excluding VAT)
Cr 711 – 其他收入(不含增值税的价格)
Cr 3331 – VAT payable (33311).
Cr 3331 – 应缴增值税 (33311)。
3.4. When dispatching cash fund to deposit in bank’s accounts, the following accounts shall be recorded:
3.4. 在将现金资金存入银行账户时,应记录以下账户:
Dr 112 – Cash in bank
Dr 112 – 银行现金
Cr 111 - Cash
Cr 111 - 现金
3.5. When receiving an advance or any customer pays debts using wire transfer, according to the credit note of the bank, the following accounts shall be recorded:
3.5. 当收到预付款或任何客户使用电汇支付债务时,根据银行的贷方通知单,应记录以下账户:
Dr 112 – Cash in bank
Dr 112 – 银行现金
Cr 131 – Customers receivable
Cr 131 – 客户应收账款
Cr 113 – Cash in transit
Cr 113 – 现金运输
3.6. When recovering amounts receivables, granting loans, making deposits by cash in bank; receiving deposits in cash from other enterprises, the following accounts shall be recorded:
3.6. 收回应收账款、发放贷款、以现金存入银行存款时;从其他企业接收现金存款,应当记入下列账户:
Dr 112 – Cash in bank (1121, 1122)
Dr 112 – 银行现金 (1121, 1122)
Cr 128, 131, 136, 141, 244, 344.
Cr 128、131、136、141、244、344。
3.7. When selling short-term or long-term investment by cash in bank, the difference between collected amount of money and cost price of investment (according to weighted average method) shall be recorded to financial income or financial expenses as follows:
3.7. 以银行现金出售短期或长期投资时,收取的款项与投资成本价之间的差额(按加权平均法)应计入财务收入或财务费用,具体如下:
Dr 112 – Cash in bank (1121, 1122)
Dr 112 – 银行现金 (1121, 1122)
Dr 635 - Financial expenses
Dr 635 - 财务费用
Cr 121 - Trading securities (cost price)
Cr 121 - 证券交易(成本价)
Cr 221, 222, 228 (cost price)
Cr 221, 222, 228 (原价)
Cr 515 – Financial income.
Cr 515 – 财务收入。
3.8. When receiving stakes in cash of owners, the following accounts shall be recorded:
3.8. 当收到所有者的现金股份时,应记录以下账户:
Dr 112 – Cash in bank
Dr 112 – 银行现金
Cr 411 – Owner's invested equity.
Cr 411 – 所有者的投资权益。
3.9. When receiving money of contracting parties of Business Cooperation Contract (BCC) without establishment of legal entity to cover general operation, the following accounts shall be recorded:
3.9. 当收到商业合作合同 (BCC) 缔约方的款项,但未设立法人实体来承担一般运营时,应记录以下账户:
Dr 112 – Cash in bank
Dr 112 – 银行现金
Cr 338 – Others payable.
Cr 338 – 其他应付。
3.10. When withdrawing cash in bank to pay in cash fund then crediting to bank’s accounts or depositing, the following accounts shall be recorded:
3.10. 在银行提取现金以支付现金,然后存入银行账户或存款时,应记录以下账户:
Cr 111 - Cash
Cr 111 - 现金
Dr 244 - Pledge, mortgage, deposits.
Dr 244 - 质押、抵押、存款。
Cr 112 – Cash in bank.
Cr 112 – 银行现金。
3.11. When buying securities, granting loans or investing in subsidiary companies or joint-venture companies by cash in bank, the following accounts shall be recorded:
3.11. 在以银行现金购买证券、发放贷款或投资子公司或合资公司时,应记录以下账户:
Dr 121, 128, 221, 222, 228
博士 121, 128, 221, 222, 228
Cr 112 – Cash in bank.
Cr 112 – 银行现金。
3.12. When buying inventory (using regularly declared method), buying fixed assets, spending on capital investment by cash in bank, the following accounts shall be recorded:
3.12. 在购买库存(采用常规申报方式)、购买固定资产、以现金存入银行进行资本投资支出时,应记录以下账户:
- If input VAT is eligible for deduction, the buying price excluding VAT shall be recorded as follows:
- 如果进项税额符合抵扣条件,则不含增值税的购买价格应按以下方式记录:
Dr 151, 152, 153, 156, 157, 211, 213, 241
博士 151, 152, 153, 156, 157, 211, 213, 241
Dr 133 – Deductible VAT (1331)
Dr 133 – 可抵扣增值税 (1331)
Cr 112 – Cash in bank.
Cr 112 – 银行现金。
- If input VAT is not eligible for deduction, the buying price including VAT shall be recorded as follow:
- 如果进项税额不符合抵扣条件,则含增值税的购买价格应按以下方式记录:
3.13. When buying inventory by cash in bank (using periodically declared method), if input VAT is eligible for deduction, the following accounts shall be recorded:
3.13. 通过银行现金购买库存(使用定期申报方式)时,如果进项税额符合抵扣条件,则应记录以下账户:
Dr 611 – Good purchases (6111, 6112)
Dr 611 – 好买 (6111, 6112)
Dr 133 – Deductible VAT (1331)
Dr 133 – 可抵扣增值税 (1331)
Cr 112 – Cash in bank.
Cr 112 – 银行现金。
If input VAT is not eligible for deduction, the buying price including VAT shall be recorded.
如果进项税额不符合抵扣条件,则应记录含增值税的购买价格。
3.14. When buying raw materials immediately used in business by cash in bank, if input VAT is eligible for deduction, the following accounts shall be recorded:
3.14. 当以银行现金购买立即用于业务的原材料时,如果进项税额符合抵扣条件,则应记录以下账户:
Dr 621, 623, 627, 641, 642, etc.
博士 621、623、627、641、642 等。
Dr 133 – Deductible VAT (1331)
Dr 133 – 可抵扣增值税 (1331)
Cr 112 – Cash in bank.
Cr 112 – 银行现金。
If input VAT is not eligible for deduction, the cost including VAT shall be recorded.
如果进项税额不符合抵扣条件,则应记录含增值税的成本。
3.15. When paying amounts payable, the following accounts shall be recorded:
3.15. 在支付应付金额时,应记录以下账目:
Dr 331, 333, 334, 335, 336, 338, 341
博士 331, 333, 334, 335, 336, 338, 341
Cr 112 – Cash in bank.
Cr 112 – 银行现金。
3.14. When paying financial expenses or other expenses, the following accounts shall be recorded:
3.14. 在支付财务费用或其他费用时,应记录以下账目:
Dr 635, 811, etc.
Dr 635、811 等。
Dr 133 – Deductible VAT (if any)
Dr 133 – 可抵扣增值税(如果有)
Cr 112 – Cash in bank.
Cr 112 – 银行现金。
3.17. When paying stakes or dividends or profits to contributing partners, paying welfare fund by cash in bank, the following accounts shall be recorded:
3.17. 当向出资合作伙伴支付股份、股息或利润时,以银行现金支付福利基金时,应记录以下账户:
Dr 411 - Equity.
Dr 411 - 公平。
Dr 421 - Unallocated post-tax profits
Dr 421 - 未分配的税后利润
Dr 353 - Welfare fund
Dr 353 - 福利基金
Cr 112 – Cash in bank.
Cr 112 – 银行现金。
3.18. When paying commercial discounts, sales rebates or sales returns accounts, the following accounts shall be recorded:
3.18. 在支付商业折扣、销售返利或销售退货账户时,应记录以下账户:
Dr 521 – Revenue deductions
Dr 521 – 收入扣除
Dr 3331- – VAT payable (33311).
Dr 3331- – 应缴增值税 (33311)。
Cr 112 – Cash in bank.
Cr 112 – 银行现金。
3.19. Accounting contract of resale of Government bonds: in accordance with Account 171 – Trading in Government bonds.
3.19. 政府债券转售会计合同:根据账户 171 – 政府债券交易。
3.20. Foreign currency related-transactions: the accounting methods applying to foreign currency-related transactions by cash in bank shall be carried out similarly to those in cash (refer to account 111).
3.20. 外币相关交易:适用于银行现金外汇交易的会计核算方法应与现金类似(参见账户 111)。
3.21. Accounting for re-evaluation of monetary gold
3.21. 货币黄金重新评估的会计处理
- If the re-evaluation price of monetary gold generates profits, the following accounts shall be recorded:
- 如果货币黄金的重新评估价格产生利润,则应记录以下账户:
Dr 1123 – Monetary gold (according to domestic buying prices)
Dr 1123 – 货币黄金(根据国内购买价格)
Cr 515 – Financial income.
Cr 515 – 财务收入。
- If the re-evaluation price of monetary gold generates losses, the following accounts shall be recorded:
- 如果货币黄金的重新估价产生亏损,应记录以下账户:
Dr 635 - Financial expenses
Dr 635 - 财务费用
Cr 1123 – Monetary gold (according to domestic buying prices).
Cr 1123 – 货币黄金(根据国内购买价格)。
Article 14. Account 113 – Cash in transit
第 14 条.账户 113 – 现金在途
1. Rules for accounting
1. 会计规则
This account shall be used to record amounts of money which an enterprise paid to the State bank, the State Treasury, or transferred by post to a bank, but no credit note or confirmation of payment to other enterprises has been received; or the enterprise made wire transfer from their bank account to other enterprises, but no debit note or bank statement has been received.
该账户用于记录企业向国家银行、国库支付或邮寄转给银行,但未收到贷方通知单或向其他企业付款确认的金额;或者企业从其银行账户电汇到其他企业,但未收到借款单或银行对账单。
Cash in transit includes VND and foreign currencies which are transited in following cases:
中转现金包括在以下情况下中转的越南盾和外币:
- Collecting cash or checks then paying directly in a bank;
- 收取现金或支票,然后直接在银行付款;
- Making postal remittance in order to pay other enterprises;
- 进行邮政汇款以支付其他企业;
- Collecting revenues from good sales then transferring to Treasuries to pay taxes (payment collected from purchaser shall be transferred to State Treasury by the enterprise).
- 从良品销售中收取收入,然后转入国库缴纳税款(向买方收取的款项应由企业转入国库)。
2. Structure and contents of account 113 – Cash in transit
2. 账户 113 的结构和内容 – 现金在途
Debit:
借方:
- Cash or checks in VND, or foreign currencies which are paid to a bank or transferred to a bank by post, but the credit note has not been received;
- 支付给银行或通过邮寄方式转账给银行的越南盾或外币现金或支票,但尚未收到贷方票据;
- Exchange rate differences due to re-evaluation of foreign currency balance at the reporting time.
- 在报告时因重新评估外币余额而导致的汇率差异。
Credit:
信用:
- The amounts of money transferred to account 112 – Cash in bank, or relevant accounts;
- 转入账户 112 的金额 – 银行或相关账户中的现金;
- Exchange rate differences due to re-evaluation of foreign currency balance at the reporting time.
- 在报告时因重新评估外币余额而导致的汇率差异。
Debit balance:
借方余额:
The amounts of money in transit at the reporting time.
报告编制时在途的资金金额。
Account 113 – Cash in transit, comprises 2 sub-accounts:
账户 113 – 现金在途,包括 2 个子账户:
- Account 1131 – amounts in VND: recording amounts in VND in transit.
- 账户 1131 – VND 金额:记录在途的 VND 金额。
- Account 1132 – Foreign currencies: recording foreign currencies in transit.
- 账户 1132 – 外币:记录在途的外币。
3. Accounting methods for several major transactions:
3. 几大交易的会计核算方法:
a) When collecting money from good sales or customers' debts or other incomes in cash or check then transferring to the bank (not via the fund), but the credit note of bank has been received, the following accounts shall be recorded:
a) 从良好的销售或客户的债务或其他收入中收取款项,然后以现金或支票形式转入银行(不是通过基金),但已收到银行的贷方票据时,应记录以下账目:
Dr 113 – Cash in transit (1131, 1132)
Dr 113 – 现金运输 (1131, 1132)
Cr 131 – Customers receivable (of customers' debts)
Cr 131 – 客户应收账款(客户债务)
Cr 511 – Revenues
Cr 511 – 收入
Cr 515 – Financial income.
Cr 515 – 财务收入。
Cr 711 – Other incomes
Cr 711 – 其他收入
Cr 3331 – VAT payable (33311) (if any).
Cr 3331 – 应交增值税 (33311)(如有)。
b) When dispatching cash fund to deposit in bank’s accounts but the credit note of bank has not been received, the following accounts shall be recorded:
b) 当汇出现金存入银行账户,但未收到银行的贷方票据时,应记录以下账目:
Dr 113 – Cash in transit (1131, 1132)
Dr 113 – 现金运输 (1131, 1132)
Cr 111 – Cash (1111, 1112).
Cr 111 – 现金 (1111, 1112)。
c) Completing wire transfer from bank’s accounts to pay creditors, but the debit note of the bank has not been received; the following accounts shall be recorded:
c) 完成从银行账户的电汇以支付债权人,但尚未收到银行的借款单;下列帐目应予以记录:
Dr 113 – Cash in transit (1131, 1132)
Dr 113 – 现金运输 (1131, 1132)
Cr 112 – Cash in bank (1121, 1122).
Cr 112 – 银行现金 (1121, 1122)。
d) When a customer pays an advance of good purchase in check, the enterprise has paid check to a bank, but the credit note of bank has not been received, the following accounts shall be recorded:
d) 客户以支票形式支付预付款时,企业已向银行支付支票,但未收到银行的信用证,应记录下列账款:
Dr 113 – Cash in transit (1131, 1132)
Dr 113 – 现金运输 (1131, 1132)
Cr 131 – Customers receivable.
Cr 131 – 客户应收账款。
dd) When the cash in transit has been credited in the deposit account of the enterprise and the credit note is received; the following accounts shall be recorded:
dd) 当在途现金已记入企业的存款账户并收到贷方票据时;下列帐目应予以记录:
Dr 112 – Cash in bank (1121, 1122)
Dr 112 – 银行现金 (1121, 1122)
Cr 113 – Cash in transit (1131, 1132).
Cr 113 – 现金运输 (1131, 1132)。
e) When the cash in transit has been transferred to sellers or service provider and the debit not is received, the following accounts shall be recorded:
e) 当在途现金已转移给卖家或服务提供商但未收到借记时,应记录以下账户:
Dr 331 – Trade payables
Dr 331 – 贸易应付账款
Cr 113 – Cash in transit (1131, 1132).
Cr 113 – 现金运输 (1131, 1132)。
g) The re-evaluation of foreign currency balance in transit shall be carried out similarly to foreign currency balance in cash (refer to account 111)
g) 在途外币余额的重新评估应与现金外币余额类似(参见账户 111)
Article 15. Account 121 - Trading securities
第 15 条.账户 121 - 交易证券
1. Rules for accounting
1. 会计规则
a) This account is used to record the sales, purchases and payments of securities as prescribed which are held for business purposes (including over-12-month matured securities which are traded for profits). Trading securities include:
a) 该账户用于记录为商业目的而持有的规定的证券的销售、购买和付款(包括以盈利为目的的超过 12 个月到期的证券)。交易证券包括:
- Shares, bonds listed on securities market;
- 证券市场上市的股票、债券;
- Securities and other financial instruments.
- 证券和其他金融工具。
This account is not used to record the held to maturity investment, such as: loans under agreements, cash in bank, bonds, commercial papers, treasury bills, exchange bills,…held to maturity date.
此账户不用于记录持有至到期的投资,例如:协议项下的贷款、银行现金、债券、商业票据、国库券、汇票,...持有至到期日。
b) Trading securities must be recorded in the ledger according to original prices: buying prices plus (+) buying costs (if any) (brokerage, transactions, information provision, taxes, bank's fees and charges. The basis price of trading securities shall be determined according to fair value of payments at the time in which the transaction takes place the trading securities shall be recorded when the investors acquire ownership, in particular:
b) 交易证券必须根据原始价格记录在分类账中:购买价格加上 (+) 购买成本(如有)(经纪、交易、信息提供、税款、银行费用和收费)。交易证券的基准价格应根据交易发生时的付款公允价值确定,交易证券应在投资者获得所有权时记录,特别是:
- Listed securities are recorded at the time of matching (T+0);
- 上市证券于对盘时 (T+0) 记录;
- Unlisted securities are recorded at the time in which the ownership is acquired as prescribed in regulations of law.
- 未上市证券按照法律规定在获得所有权时记录。
c) At the end of the fiscal year, if the market prices of trading securities devalue against their original prices, the provisions for devaluation shall be made.
c) 在财政年度结束时,如果交易证券的市场价格相对于其原始价格贬值,则应制定贬值准备金。
d) The enterprise must record incomes from investment in trading securities sufficiently and promptly. The dividends paid in the period before investment date shall be recorded as a decrease in value of investment. When the investor receives additional shares without paying money to joint-stock companies using share premium, the funds belong to equity and unallocated post-tax profits (dividends are allocated by shares) to issue additional shares, the investor only observes the quantity of additional shares according to the presentation of financial statement, not records the received share value, not records financial income and not records the investment value in joint-stock companies.
d) 企业必须充分和及时地记录交易证券投资的收入。投资日前期间支付的股息应记为投资价值的减少。当投资者使用股份溢价向股份公司支付款项而获得增发股份,资金属于股本和未分配的税后利润(分股分配)增发股票时,投资者仅根据财务报表的列报情况观察增发股份的数量,不记录收到的股份价值,不记录财务收入,不记录股份公司的投资价值。
With regard to enterprises whose charter capital is wholly held by the state, the accounting for dividends allocated by shares shall comply with regulations on wholly-state-owned enterprises.
对于特许资本由国家完全持有的企业,按股分配股息的会计核算应符合国有独资企业的规定。
dd) Before any share is exchanged, its value must be determined according to fair value on the exchanging date. The determination of fair value of shares shall comply with regulations below:
dd) 在交换任何股票之前,其价值必须根据交换日的公允价值确定。股份公允价值的确定应符合以下规定:
- Regarding shares of listed companies, fair value of their shares are closing prices listed on the securities market on the exchange date. In case the securities market closes transaction on the exchange date, the fair value of shares is closing prices of the session preceding the exchange date.
- 上市公司股票的公允价值为交易日证券市场上市的收盘价。如果证券市场在交易日结束交易,则股票的公允价值为交易日前一时段的收盘价。
- Regarding unlisted shares permitted to transact on the UPCOM, the fair value of shares are closing prices of UPCOM on the exchange date. In case the UPCOM closes transactions on the exchange date, the fair value of shares is closing prices of the session preceding the exchange date.
- 对于允许在 UPCOM 交易的非上市股票,股票的公允价值是 UPCOM 在交易日的收盘价。如果 UPCOM 在交换日结束交易,则股票的公允价值为交换日前一时段的收盘价。
- With regard to other unlisted shares, the fair value of shares is prices dealt by contracting parties or book value at the exchange date.
- 就其他非上市股份而言,股份的公允价值是订约各方处理的价格或交易日的账面价值。
e) The accountant must keep records of every type of trading securities holding by the enterprise in details (according to every security; every entity, face value, actual buying price or every type of currency used for investment, etc).
e) 会计人员必须详细记录企业持有的各类交易证券(按每一种证券、每一种实体、面值、实际购买价格或用于投资的每一种货币等)。
g) When liquidating or transferring trading securities (according to every type of security), the cost price shall be determined according to mobile weighted average method (weighted average for every purchase).
g) 在清算或转让交易证券时(根据每种证券),成本价应根据移动加权平均法(每次购买的加权平均)确定。
2. Structure and contents of account 121 – Trading securities
2. 账户 121 的结构和内容 – 交易证券
Debit: Trading security buying-value.
借方:交易证券买入价值。
Credit: trading security selling-value.
信用:交易证券卖出价值。
Debit balance: Trading security value at the reporting time.
借方余额:报告时的交易证券价值。
Account 121 - Trading securities, comprises 3 sub-accounts:
账户 121 - 交易证券,包括 3 个子账户:
- Account 1211 – Shares: recording the purchases or sales of shares for profits.
- 账户 1211 – 股票:记录购买或出售股票以获取利润。
- Account 1212 – Bonds: recording the purchases, sales and payments of bonds for profits.
- 账户 1212 – 债券:记录购买、销售和支付债券以获取利润。
- Account 1218 – Securities and other financial instruments: recording the purchases or sales of securities and other financial instruments as prescribed for profits, such as fund certificates, stock options, warrants, call options, put options, futures contracts, commercial papers, etc. This account also records the purchases or sales of other valuable papers including commercial papers or bill of exchange for profits.
- 账户 1218 – 证券和其他金融工具:记录证券和其他金融工具的购买或出售,如基金证书、股票期权、认股权证、看涨期权、看跌期权、期货合约、商业票据等。该账户还记录了其他有价票据的购买或销售,包括商业票据或汇票以获取利润。
3. Accounting methods for several major transactions:
3. 几大交易的会计核算方法:
a) When buying trading securities, according to buying costs (buying prices plus (+) costs of brokerage, transaction, information, bank fees or charges, etc), the following accounts shall be recorded:
a) 在购买交易证券时,根据购买成本(购买价格加上 (+) 经纪、交易、信息、银行费用或收费等成本),应记录以下账户:
Dr 121 – Trading securities
Dr 121 – 证券交易
Cr 111, 112, 331
铬 111, 112, 331
Cr 141 - Advance
Cr 141 - 高级
Cr 244 - Pledge, mortgage, deposits.
Cr 244 - 质押、抵押、存款。
b) When collecting interests of bonds and other securities periodically:
b) 定期收取债券和其他证券的利息时:
- If the received interests are used for purchases of additional bonds or treasury bills, the following accounts shall be recorded:
- 如果收到的利息用于购买额外的债券或国库券,则应记录以下账户:
Dr 121 – Trading securities
Dr 121 – 证券交易
Cr 515 – Financial income.
Cr 515 – 财务收入。
- When receiving interests in cash, the following accounts shall be recorded:
- 以现金收取利息时,应记录以下账目:
Dr 111, 112, 138, etc.
博士 111、112、138 等。
Cr 515 – Financial income.
Cr 515 – 财务收入。
- When receive investment interests including the investment interests accrued before re-buy that investment, that interests must be allocated. Only the interests of periods in which the enterprise buys that investment shall be recorded to financial income; the interests accrued before the enterprise re-buys that investments shall be recorded to as a decrease in value of such investment as follows:
- 当收到投资利息(包括重新购买该投资之前应计的投资利息)时,必须分配该利息。只有企业购买该投资期间的利息才应计入财务收入;企业重新购买该投资之前产生的利息应记为该投资价值的减少,如下所示:
Dr 111, 112, 138, etc (total collected interests)
Dr 111, 112, 138, etc (总收集的利息)
Cr 121 – Trading securities (interests accrued before the enterprise re-buys the investment)
Cr 121 – 证券交易(企业重新购买投资之前应计的利息)
Cr 515 – Financial income (interests after the enterprise buys the investment).
Cr 515 – 财务收入(企业购买投资后的利息)。
c) Accounting for dividends or divided profits:
c) 对股息或分割利润进行会计处理:
- If the dividends are received after the investment date, the following accounts shall be recorded:
- 如果在投资日之后收到股息,则应记录以下账目:
Dr 111, 112, etc.
博士 111、112 等。
Dr 138 – Others receivable (deferred payments)
Dr 138 – 其他应收账款(延期付款)
Cr 515 – Financial income.
Cr 515 – 财务收入。
- If the dividends are received before the investment date, the following accounts shall be recorded:
- 如果在投资日之前收到股息,则应记录以下账目:
Dr 111, 112, 138, etc (total collected interests)
Dr 111, 112, 138, etc (总收集的利息)
Cr 121 – Trading securities (interests accrued before the enterprise re-buys the investment)
Cr 121 – 证券交易(企业重新购买投资之前应计的利息)
- When receiving dividends or profits used for recording of increase in state capital, they shall not be recorded to financial income, but they shall be recorded to devaluation of financial investment, the following accounts shall be recorded:
- 收到用于记录国家资本增长的股息或利润时,不得记入财务收入,但应记入财务投资贬值,应记入以下账户:
Dr 112, 138
博士 112, 138
Cr 121 – Trading securities.
Cr 121 – 证券交易。
d) When transferring trading securities, according to securities sale prices:
d) 转让交易证券时,根据证券销售价格:
- If the profits generate, the following accounts shall be recorded:
- 如果产生利润,则应记录以下账户:
Dr 111, 112, 131, etc (total payment price)
Dr 111、112、131 等(总支付价格)
Cr 121 - Trading securities (weight average cost price)
Cr 121 - 交易证券(重量平均成本价)
Cr 515 – Financial income. (Positive difference between the buying price and the cost price).
Cr 515 – 财务收入。(购买价格和成本价之间的正差额)。
- If the losses generate, the following accounts shall be recorded:
- 如果产生损失,应记录以下账户:
Dr 111, 112, 131, (total payment prices)
Dr 111, 112, 131, (总付款价格)
Dr 635 – Financial income. (negative difference between the buying price and the cost price).
Dr 635 – 财务收入。(购买价和成本价之间的负差额)。
Cr 121 - Trading securities (weight average cost price)
Cr 121 - 交易证券(重量平均成本价)
- Expenditures on security sales, the following accounts shall be recorded:
- 证券销售支出,应记录以下账目:
Dr 635 - Financial expenses
Dr 635 - 财务费用
Cr 111, 112, 331, etc.
Cr 111、112、331 等。
dd) When withdrawing or paying matured trading securities, the following accounts shall be recorded:
dd) 提取或支付到期交易证券时,应记录以下账户:
Dr 111, 112, 131
博士 111, 112, 131
Cr 121 – Trading securities.
Cr 121 – 证券交易。
Cr 515 – Financial income.
Cr 515 – 财务收入。
e) If the enterprise transfers the trading securities in the form of share exchange, the enterprise must determine the fair value of shares received at the exchange time. The difference (if any) between fair value of shares received and book value of shares used for exchange shall be recorded to financial income (in case of profits) or financial expenses (in case of losses).
e) 如果企业以换股形式转让交易证券,企业必须确定在换股时收到的股票的公允价值。收到的股票的公允价值与用于交换的股票账面价值之间的差额(如有)应计入财务收入(如盈利)或财务费用(如亏损)。
- If the share exchange generates profits, the following accounts shall be recorded:
- 如果股票交易所产生利润,则应记录以下账户:
Dr 121 – Trading securities (fair value of shares received)
Dr 121 – 交易证券(所收股份的公允价值)
Cr 121 - Trading securities (book value of shares used for exchange according to weight average method)
Cr 121 - 交易证券(根据加权平均法用于交换的股票账面价值)
Cr 515 - Financial income (positive difference between the fair value of shares received and the book value of shares used for exchange)
Cr 515 - 财务收入(所收到股份的公允价值与用于交换的股份账面价值之间的正差额)
- If the share exchange generates losses, the following accounts shall be recorded:
- 如果换股产生亏损,应记录以下账户:
Dr 121 – Trading securities (fair value of shares received)
Dr 121 – 交易证券(所收股份的公允价值)
Dr 635 - Financial income (negative difference between the fair value of shares received and the book value of shares used for exchange)
Dr 635 - 财务收入(收到的股票公允价值与用于交换的股票账面价值之间的负差额)
Cr 121 - Trading securities (book value of shares used for exchange according to weight average method)
Cr 121 - 交易证券(根据加权平均法用于交换的股票账面价值)
g) When re-evaluating balance of securities in conformity with definition of accounts derived from foreign currencies (bonds, commercial papers in foreign currencies, etc).
g) 根据外币账户(债券、外币商业票据等)的定义重新评估证券余额时。
- If the profits generate, the following accounts shall be recorded:
- 如果产生利润,则应记录以下账户:
Dr 121 – Trading securities (1212, 1218)
Dr 121 – 证券交易 (1212, 1218)
Cr 413 - Exchange rate differences.
Cr 413 - 汇率差异。
- If the losses generate, the following accounts shall be recorded:
- 如果产生损失,应记录以下账户:
Dr 413 - Exchange rate differences.
Dr 413 - 汇率差异。
Cr 121 – Trading securities (1212, 1218).
Cr 121 – 交易证券 (1212, 1218)。
Article 16. Account 128 – Held to maturity investments
第 16 条.账户 128 – 持有至到期的投资
1. Rules for accounting
1. 会计规则
a) This account is used to record current amounts and increases and decreases in held to maturity investments (other than trading securities), such as: term deposits (including treasury bills, promissory notes), bonds, preference shares which the issuer is required to re-buy them in a certain time in the future and held to maturity loans to earn profits periodically and other held to maturity investments.
a) 该账户用于记录持有至到期投资(交易证券除外)的当前金额和增加和减少,例如:定期存款(包括国库券、本票)、债券、发行人需要在未来一定时间内重新购买并持有至到期贷款以定期赚取利润的优先股,以及其他持有至到期的投资。
This account shall not record bonds and debt securities held for sales (recorded to account 121 – Trading securities)
该账户不得记录为出售而持有的债券和债务证券(记录到账户 121 – 交易证券)
b) The accountant must keep records of every held to maturity investment in details according to every term, entity, type of currency or quantity, etc. When preparing financial statements, the accountant shall base on remaining term (under 12 months or 12 months and longer from the reporting time) to record those to short-term accounts or long-term accounts.
b) 会计师必须根据每个术语、实体、货币类型或数量等详细记录每笔持有至到期的投资。会计在编制财务报表时,应根据剩余期限(自报告时间起 12 个月以下或 12 个月及以上)将其记入短期账户或长期账户。
c) The enterprise must record deposit interests, loan interests, profits or losses on liquidation or transfer of held to maturity investments to financial income sufficiently and promptly.
c) 企业必须充分、及时地记录存款利息、贷款利息、清算或将持有至到期投资转为财务收入的损益。
d) With regard to held to maturity investments, if it fails to make provisions for doubtful debts as prescribed, the accountant must evaluate the recovery. If it is evident that a part or all of investment is unable to recover, the accountant shall record the losses to financial expenses within the fiscal year. In case it is unreliable to determine the losses, the accountant is entitled not to record them to revaluation of investment, but the recovery of investment must be reported on the financial statements.
d) 对于持有至到期的投资,如果未能按规定为呆账准备金,会计师必须评估回收率。如果很明显无法收回部分或全部投资,会计师应在财政年度内记录财务费用的损失。如果确定损失不可靠,会计师有权不将其记录到投资重估中,但必须在财务报表中报告投资回收情况。
dd) When the financial statement is prepared, the accountant must re-evaluate investment classified as accounts derived from foreign currencies according to actual exchange rates at the end of the accounting period:
dd) 编制财务报表时,会计师必须根据会计期间末的实际汇率重新评估归类为外币账户的投资:
- Exchange rates applying to deposits in foreign currencies are buying-exchange rates of the bank where the enterprise opens its deposit account;
- 外币存款汇率为企业开立存款账户所在银行的买入汇率;
- Exchange rates applying to other held to maturity investments are buying-exchange rates of the bank where the enterprise regularly enters into transactions (chosen by the enterprise).
- 适用于其他持有至到期投资的汇率是企业定期进行交易的银行的买入汇率(由企业选择)。
2. Structure and contents of account 128 – Held to maturity investments
2. 账户 128 的结构和内容 – 持有至到期的投资
Debit:
借方:
Value of held to maturity investments increases.
持有至到期投资的价值增加。
Credit:
信用:
Value of held to maturity investments decreases.
持有至到期投资的价值下降。
Debit balance:
借方余额:
Value of current held to maturity investments at the reporting time.
报告时当前持有至到期投资的价值。
Account 128 – Held to maturity investments comprises 3 sub-accounts:
账户 128 – 持有至到期投资包括 3 个子账户:
- Account 1281 - Term deposits: recording the increases, decreases and balance of term deposits.
- 账户 1281 - 定期存款:记录定期存款的增加、减少和余额。
- Account 1282 - Bonds: recording the increases, decreases and balance of bonds which it intends to hold till maturity.
- 账户 1282 - 债券:记录其打算持有至到期日的债券的增加、减少和余额。
- Account 1283 – Loans: recording the increases, decreases and balance of loans under agreements which are not transacted on the market similarly to securities. According to every contract, loans under agreements may be recovered fully on the maturity date or recovered periodically.
- 账户 1283 – 贷款:记录根据协议(与证券类似)未在市场上交易的贷款的增加、减少和余额。根据每份合同,协议下的贷款可以在到期日全额收回或定期收回。
- Account 1288 – Other held to maturity investments: recording the increases, decreases and balance of other held to maturity investments (other than bank deposits, bonds and loans), such as preference shares which the issuer is required to re-buy them in a certain time in the future, commercial papers.
- 账户 1288 – 其他持有至到期投资:记录其他持有至到期投资(银行存款、债券和贷款除外)的增加、减少和余额,例如发行人需要在未来一定时间内重新购买的优先股、商业票据。
3. Accounting methods for several major transactions:
3. 几大交易的会计核算方法:
3.1. When making term deposits, granting loans, buying held to maturity investments, the following accounts shall be recorded:
3.1. 在进行定期存款、发放贷款、购买持有至到期的投资时,应记录以下账户:
Dr 128 – Held to maturity investments
Dr 128 – 持有至到期投资
Cr 111, 112.
Cr 111, 112.
3.2. When collecting deposit interests, bond interests or loan interests periodically, the following accounts shall be recorded:
3.2. 在定期收取存款利息、债券利息或贷款利息时,应记录以下账户:
Dr 138 - Other receivables (1388)
Dr 138 - 其他应收账款 (1388)
Cr 128 – Held to maturity investments (interest included in principal)
Cr 128 – 持有至到期投资(利息包含在本金中)
Cr 515 - Financial income.
Cr 515 - 财务收入。
3.3. When recovering held to maturity investments, the following accounts shall be recorded:
3.3. 在收回持有至到期投资时,应记录以下账户:
Dr 111, 112, 131, 152, 156, 211, etc (according to fair value)
博士 111、112、131、152、156、211 等 (按公允价值计算)
Dr 635 - Financial expenses (in case of losses)
Dr 635 - 财务费用(在损失的情况下)
Cr 128 – Held to maturity investments (book value)
Cr 128 – 持有至到期投资(账面价值)
Cr 515 - Financial income (in case of profits).
Cr 515 - 财务收入(在利润的情况下)。
3.4. When investing held to maturity investments in subsidiary companies, joint-venture companies, the following accounts shall be recorded:
3.4. 在对子公司、合资公司进行投资时,应记录以下账户:
Dr 221, 222 (according to fair value)
Dr 221, 222 (按公允价值计算)
Dr 635 - Financial expenses (in case of losses)
Dr 635 - 财务费用(在损失的情况下)
Cr 128 – Held to maturity investments (book value)
Cr 128 – 持有至到期投资(账面价值)
Cr relevant accounts (if the additional investment is required)
Cr 相关账户(如果需要额外投资)
Cr 515 - Financial income (in case of profits).
Cr 515 - 财务收入(在利润的情况下)。
3.5. Accounting for transactions of held to maturity bonds:
3.5. 持有至到期债券交易的会计处理:
a) Buying bonds and receiving interests in advance:
a) 购买债券并提前收取利息:
- When buying bonds and receiving interests in advance, the following accounts shall be recorded:
- 在购买债券并提前收取利息时,应记录以下账目:
Dr 128 – Held to maturity investments (1282)
Dr 128 – 持有至到期投资 (1282)
Cr 111, 112, etc (actual amounts of money)
Cr 111、112 等(实际金额)
Cr 3387 – Unearned revenues (interests received in advance).
Cr 3387 – 未实现的收入(预先收到的利息)。
- When calculating and transferring interests of tax period according to interests receivable periodically, the following accounts shall be recorded:
- 根据定期应收利息计算和转移纳税期的利息时,应记录以下账户:
Dr 3387 - Unearned revenues
Dr 3387 - 未实现的收入
Cr 515 - Financial income.
Cr 515 - 财务收入。
- When recovering original prices of bonds on the maturity date, the following accounts shall be recorded:
- 在到期日收回债券的原始价格时,应记录以下账目:
Cr 111, 112, etc.
Cr 111、112 等
Cr 128 – Held to maturity investments (1282).
Cr 128 – 持有至到期投资 (1282)。
b) Buying bonds and receiving interests periodically:
b) 定期购买债券并收取利息:
- When buying bonds, the following accounts shall be recorded:
- 购买债券时,应记录以下账户:
Dr 128 – Held to maturity investments (1282)
Dr 128 – 持有至到期投资 (1282)
Cr 111, 112, etc.
Cr 111、112 等
- When receiving bond interests periodically, the following accounts shall be recorded:
- 定期收取债券利息时,应记录以下账目:
Dr 111, 112, 138, etc.
博士 111、112、138 等。
Cr 515 - Financial income.
Cr 515 - 财务收入。
- When recovering original prices of bonds on the maturity date, the following accounts shall be recorded:
- 在到期日收回债券的原始价格时,应记录以下账目:
Cr 111, 112, etc.
Cr 111、112 等
Cr 128 – Held to maturity investments (1282).
Cr 128 – 持有至到期投资 (1282)。
c) Buying bonds and receiving deferred interests:
c) 购买债券并收取递延利息:
- When buying bonds, the following accounts shall be recorded:
- 购买债券时,应记录以下账户:
Dr 128 – Held to maturity investments (1282)
Dr 128 – 持有至到期投资 (1282)
Cr 111, 112, etc.
Cr 111、112 等
- When calculating interests and recording revenues according to the interests receivable periodically, the following accounts shall be recorded:
- 在根据应收利息定期计算利息和记录收入时,应记录以下账户:
Dr 138 - Other receivables (1388)
Dr 138 - 其他应收账款 (1388)
Cr 515 - Financial income.
Cr 515 - 财务收入。
- When recovering principal and interests of bonds on the maturity date, the following accounts shall be recorded:
- 在到期日收回债券的本金和利息时,应记录以下账目:
Cr 111, 112, etc.
Cr 111、112 等
Cr 128 – Held to maturity investments (1282).
Cr 128 – 持有至到期投资 (1282)。
Cr 138 - Other receivables (1388) (interests of previous tax period)
Cr 138 - 其他应收账款 (1388) (上一纳税期的利息)
Cr 515 - Financial income (regarding interests on maturity date).
Cr 515 - 财务收入(关于到期日的利息)。
3.6. Accounting for losses due to failure of recovery of held to maturity investments which are not made provisions for doubtful debts;
3.6. 因未能收回未为呆账准备金的持有至到期投资而造成的损失会计处理;
If it is evident that a part or all of investment are unable to recover (the issuer is insolvent or goes into bankruptcy. If the losses are determined reliably, the negative difference between recoverable value and book value shall be recorded to financial expenses as follows:
如果很明显部分或全部投资无法收回(发行人资不抵债或破产。如果损失确定可靠,则可收回价值与账面价值之间的负差应按以下方式计入财务费用:
Dr 635 - Financial expenses
Dr 635 - 财务费用
Cr 128 – Held to maturity investments (1281, 1282, and 1288).
Cr 128 – 持有至到期投资(1281、1282 和 1288)。
- After recording the losses, if it is evident that the losses are recoverable, the positive difference between recoverable value and book value shall be recorded to financial expenses as follows:
- 在记录损失后,如果很明显可以追回损失,则应将可追回价值与账面价值之间的正差额记录到财务费用中,如下所示:
Dr 128 – Held to maturity investments (1281, 1282, and 1288).
Dr 128 – 持有至到期投资(1281、1282 和 1288)。
Cr 635 - Financial expenses
Cr 635 - 财务费用
3.7. When re-evaluating balance of held to maturity investments which are classified accounts derived from foreign currencies, the following accounts shall be recorded:
3.7. 在重新评估持有至到期投资的余额时,应记录以下账户:
- In case of profits, the following accounts shall be recorded:
- 在盈利的情况下,应记录以下账户:
Dr 128 – Held to maturity investments
Dr 128 – 持有至到期投资
Cr 413 – Exchange rate differences.
Cr 413 – 汇率差异。
- In case of losses, the following accounts shall be recorded:
- 如果发生损失,应记录以下账户:
Dr 413 – Exchange rate differences.
Dr 413 – 汇率差异。
Cr 128 – Held to maturity investments.
Cr 128 – 持有至到期投资。
Article 17. Rules for accounting for receivables
第 17 条.应收账款会计规则
1. The receivables shall be kept records in details according to period receivables, entities receivables, types of currency receivable and other factors according to requirements for management.
1. 应收账款应按照管理要求,按应收账款期间、实体应收账款、应收货币种类等因素进行详细记录。
2. The amounts receivable shall be classified into trade receivables, intra-company receivables, and other receivables following rules below:
2. 应收账款应按照以下规则分为贸易应收账款、公司内部应收账款和其他应收账款。
a) Trade receivables include commercial receivables generating from purchase-sale related transactions, such as: receivables from sales, services, liquidation or transfer of assets (fixed assets, investment property, and financial investments) between enterprises and buyers (independent unit against buyers, including receivables between parent companies and subsidiary companies or joint-venture companies). Those receivables include receivables from sale of exported goods given by the trustor through the trustee;
a) 贸易应收账款包括购销相关交易产生的商业应收账款,例如:企业与买方(独立单位对买方,包括母公司与子公司或合资公司之间的应收账款)之间的销售、服务、清算或资产(固定资产、投资性、金融投资)转让的应收账款。这些应收账款包括委托人通过受托人提供的出口货物销售应收账款;
b) Intra-company receivables include receivables between superior organizations and affiliated organizations having no legal status and dependent cost-accounting.
b) 公司内部应收账款包括上级组织和关联组织之间无法律地位和依赖成本会计的应收账款。
c) Other receivables include non-commercial or non-trading receivables, such as:
c) 其他应收账款包括非商业或非贸易应收账款,例如:
- Receivables generating financial income, such as: receivables from loan interests, deposit interests, dividends and divided profits;
- 产生财务收入的应收账款,例如:来自贷款利息、存款利息、股息和分割利润的应收账款;
- Payment on behalf of a third party eligible for recovery; receivables on behalf of the trustor which are collected by the trustee
- 代表符合追偿条件的第三方付款;受托人代为收取的应收账款
- Non-commercial receivables include borrowed assets, fine receivables, compensation, assets in shortage awaiting resolution, etc.
- 非商业应收账款包括借入资产、罚款应收账款、赔偿金、短缺待解决的资产等。
3. When preparing financial statements, the receivables shall be classified into short-term receivables or long-term receivables according to their remaining terms. Receivables items of balance sheet may include amounts recorded to other than receivables, such as: loans recorded to account 1283; deposits recorded to account 244, advance recorded to account 141, etc. The provisions for doubtful debts shall be determined according to the items which are classified into short-term receivables and long-term receivables of the balance sheet.
3. 在编制财务报表时,应收账款应按剩余期限分为短期应收账款或长期应收账款。资产负债表的应收账款项目可以包括记录到应收账款以外的金额,例如:记录到账户 1283 的贷款;存款记录到账户 244,预付款记录到账户 141,等等。呆账准备按照资产负债表内分类为短期应收账款和长期应收款的项目确定。
4. The receivables conformable to definition of accounts derived from foreign currencies (refer to account 413 – Exchange rate differences) must be re-evaluated at the closing tax period when preparing financial statements.
4. 在编制财务报表时,必须在期末纳税期间重新评估符合外币账户定义的应收账款(参见账户 413 – 汇率差异)。
Article 18. Account 131 – Trade receivables
第 18 条.科目 131 – 贸易应收账款
1. Rules for accounting
1. 会计规则
a) This account is used to record receivables and payments of receivables of customers from goods, investment properties, fixed assets, financial investment or services. This account is also used to record receivables from contractors and contract awarder related to finished infrastructure development. This account is not used to record immediate cash.
a) 该账户用于记录客户从商品、投资物业、固定资产、金融投资或服务中获得的应收账款和应收账款的付款。此账户还用于记录承包商和合同授予方与已完成的基础设施开发相关的应收账款。此账户不用于记录即时现金。
b) The customer receivables must be recorded specifically to every entity, every receivables item and monitor the recovery terms (above 12 months or not exceeding 12 months from the reporting time) and keep record for every payment. Receivable entities are customers entering into transactions in purchase of goods, provisions of services, including fixed assets, investment property or other financial investments with the enterprise.
b) 客户应收账款必须具体记录到每个实体、每个应收账款项目,并监控回收条款(自报告时间起 12 个月以上或不超过 12 个月)并保留每笔付款的记录。应收账款实体是指与企业进行商品购买、提供服务(包括固定资产、投资财产或其他金融投资)交易的客户。
c) The export trustor shall record receivables for sale of exported goods from export trustee to above account similarly to normal transactions in sales or services.
c) 出口委托人应将出口货物销售的应收账款从出口托管人记录到上述账户,类似于正常的销售或服务交易。
d) When recording this account, the debts shall be classified into coverable debts, doubtful debts or bad debts to determine provisions for doubtful debts or solutions for bad debts.
d) 在记账时,应将债务分为可覆盖债务、呆账或坏账,以确定呆账准备金或坏账解决方案。
dd) If the goods, investment property or services are provided unconformity with agreements between the enterprise and customers, the customers may request the enterprise to discount the goods or they may return the received goods.
dd) 如果提供的商品、投资财产或服务不符合企业与客户之间的约定,客户可以要求企业对商品进行贴现,也可以退回收到的货物。
e) The enterprise must monitor debts receivable of customers according to every currency. Receivables in foreign currencies shall follow rules below:
e) 企业必须根据每种货币监控客户的应收债务。外币应收账款应遵循以下规则:
- When trade receivables generate (Dr 131), those receivables shall be converted into VND according to actual exchange rates at the generating time (buying rates of the commercial bank where the customers repays the debts). With regard to the advance received from the buyers, when criteria for recognition of revenues are met, the Dr 131 shall apply the specific identification bookkeeping rate.
- 当应收账款产生 (Dr 131) 时,这些应收账款应根据产生时的实际汇率(客户偿还债务的商业银行的购买汇率)转换为越南盾。关于从买方那里收到的预付款,当满足确认收入的标准时,Dr 131 应采用特定的身份簿记费率。
- When recover trade receivables (Cr 131), the accountant must convert them into VND according to actual bookkeeping rate for every type of debtors (if the debtors enter into multiple transactions, the actual bookkeeping rate shall equal weight average rate applying to those transactions). With regard to advance received from buyers, the Cr 131 shall apply actual exchange rates (the rate recorded to the Debit account - Cash) at the receiving time;
- 在收回应收账款 (Cr 131) 时,会计师必须根据每种债务人的实际簿记率将其转换为越南盾(如果债务人进行多项交易,则实际簿记率应等于适用于这些交易的加权平均率)。对于从买方收到的预付款,Cr 131 应适用收到时的实际汇率(记录在借方账户 - 现金中的汇率);
- The enterprise must re-evaluate trade receivables derived from foreign currencies at the times in which the financial statements are prepared as prescribed. The actual exchange rates applying to revaluation of trade receivables are foreign currency-buying rates of the commercial bank where the customers make payment, which is appointed by the enterprise when preparing financial statements. In case the enterprise has multiple receivables and enters into transactions in the multiple banks, they may choose the buying rate of any bank of those commercial banks. Units in a group shall apply a common rate defined by the parent company (provided that it closes to the actual exchange rates) to re-evaluate trade receivables derived from foreign currencies arising from transactions of internal group.
- 企业必须在按规定编制财务报表时重新评估外币衍生的贸易应收账款。贸易应收账款重估的实际汇率是企业在编制财务报表时指定的客户付款所在商业银行的外汇购买汇率。如果企业拥有多笔应收账款,并在多家银行进行交易,则可以选择这些商业银行中任何一家银行的购买率。集团中的单位应采用母公司确定的通用汇率(前提是其接近实际汇率)以重新评估集团内部交易产生的外币应收账款。
2. Structure and contents of account 131 – Trade receivables
2. 账户 131 的结构和内容 – 贸易应收账款
Debit:
借方:
- Trade receivables generating within a tax period from sale of goods, investment property, fixed assets, services or financial investments;
- 在纳税期内因销售商品、投资财产、固定资产、服务或金融投资而产生的应收账款;
- Extra cash payable to customers.
- 向客户支付额外现金。
- Revaluation of receivables in foreign currencies (if the foreign currency rates rise against VND).
- 外币应收账款的重估(如果外币汇率对越南盾上涨)。
Credit:
信用:
- Customers' repayment;
- 客户的还款;
- Advances received from customers.
- 从客户那里收到的预付款。
- Discounts offered to customers after customers receive goods and lodge complaints;
- 在客户收到货物并提出投诉后向客户提供的折扣;
- Sales of returned goods (with or without VAT).
- 退货销售(含或不含增值税)。
- Amount of payment discounts and trade discounts offered to buyers.
- 提供给买家的付款折扣和交易折扣金额。
- Revaluation of receivables in foreign currencies (if the foreign currency rates fall against VND).
- 外币应收账款重估(如果外币汇率低于越南盾)。
Debit balance:
借方余额:
Remaining trade receivables.
剩余贸易应收账款。
This account may have credit balance Credit balance records amounts of advance or collected amounts which are larger than trade receivables according to every specific entity. When preparing balance sheet, it is required to record specific balance according to every receivable of this account to items "Asset" and "Equity".
根据每个特定实体,该账户可能具有贷方余额、贷方余额记录、预付款金额或收取的金额,这些金额大于应收账款。在编制资产负债表时,需要根据该账户的每一笔应收账款,将特定余额记录到“资产”和“权益”项下。
3. Accounting methods for several major transactions:
3. 几大交易的会计核算方法:
3.1. When selling goods or providing services without collecting immediate cash (including receivables from sales of exported goods of trustors), the following accounts shall be recorded:
3.1. 销售商品或提供服务而不立即收取现金(包括委托人销售出口商品的应收账款)时,应记录以下账目:
a) Regarding goods, services, investment property subject to VAT, Special excise duty, import tax or environment protection tax, the revenues from goods and services without taxes shall be recorded as follows (above indirect taxes must be separated when recording, including VAT payable using subtraction method):
a) 对于应缴纳增值税、特别消费税、进口税或环境保护税的商品、服务、投资财产,不含税的商品和服务收入应按以下方式入账(上述间接税在入账时必须分开,包括使用减法应缴纳的增值税):
Dr 131 – Trade receivables (total payment)
Dr 131 – 贸易应收账款(总付款)
Cr 511 - Revenues (tax-exclusive prices)
Cr 511 - 收入 (不含税价格)
Cr 333 – Taxes and other payables to the State.
Cr 333 – 应向国家缴纳的税款和其他应付款项。
b) In case it fails to separate the taxes payable, the taxes payable must be included in the revenues. Tax liabilities and the decrease in revenues shall be recorded as follows:
b) 如果未能将应缴税款分开,则应缴税款必须包含在收入中。纳税义务和收入减少应按以下方式记录:
Dr 511 – Revenues
Dr 511 – 收入
Cr 333 – Taxes and other payables to the State.
Cr 333 – 应向国家缴纳的税款和其他应付款项。
3.2. Accounting for returned goods.
3.2. 退货的会计核算。
Dr 5213 – Returned goods (prices without taxes)
Dr 5213 – 退货(价格不含税)
Dr 333 – Taxes and other payables to the State (VAT of returned goods, clarifying each type of taxes)
Dr 333 – 应向国家缴纳的税款和其他应收税款(退回货物的增值税,澄清每种税种)
Cr 131 – Trade receivables.
Cr 131 – 贸易应收账款。
3.3. Accounting for trade discounts and sales rebates
3.3. 贸易折扣和销售返利的会计处理
a) In case the amounts of trade discounts or sales rebates are stated in the invoices, the prices excluding above discounts (recording according to net revenues) and amounts of trade discounts or sales rebates shall not be separately recorded;
a) 如果发票上列明了贸易折扣或销售回扣的金额,则除上述折扣外的价格(根据净收入记录)和贸易折扣或销售回扣的金额不应单独记录;
b) In case the amounts of trade discounts or sales rebates are not stated in the invoices because the customers are not eligible for those discounts, the revenues shall be recorded the prices including discounts (gross revenues) After recording revenues, if the customers are eligible for above discounts, these discounts shall be recorded separately so that a decrease in revenue shall be recorded periodically as follows:
b) 如果由于客户没有资格享受贸易折扣或销售回扣而未在发票中说明这些金额,则应将收入记录在包括折扣在内的价格(总收入)中。记录收入后,如果客户有资格享受上述折扣,则应单独记录这些折扣,以便定期记录收入减少,如下所示:
Dr 521 – Revenue deductions (5211, 5212) (tax-exclusive prices)
Dr 521 – 收入扣除 (5211, 5212)(不含税价格)
Dr 333 – Taxes and other payables to the State (VAT of trade discounts or sales rebates)
Dr 333 – 应向国家缴纳的税款和其他款项(贸易折扣或销售退税的增值税)
Cr 131 – Trade receivables (total amounts of discounts).
Cr 131 – 贸易应收账款(折扣总额)。
3.4. The payment discounts payable to the buyers, excluding debts receivables, the following accounts shall be recorded:
3.4. 应付给买方的付款折扣(不包括应收账款)应记录以下账户:
Dr 111 - Cash
Dr 111 - 现金
Dr 112 – Cash in bank
Dr 112 – 银行现金
Dr 635 - Financial expenses (amounts of payment discounts)
Dr 635 - 财务费用(付款折扣金额)
Cr 131 – Trade receivables.
Cr 131 – 贸易应收账款。
3.5. When receiving payment of customers (including interests of debts – if any) or receiving advance of customers according to agreements on sale of goods or provision of services, the following accounts shall be recorded:
3.5. 根据商品销售或提供服务的协议收取客户付款(包括债务利息 – 如有)或收取客户预付款时,应记录以下账目:
Dr 111, 112, etc.
博士 111、112 等。
Cr 131 – Trade receivables.
Cr 131 – 贸易应收账款。
Cr 515 - Financial income (profits).
Cr 515 - 财务收入(利润)。
When receiving advance in foreign currencies, the Cr 131 shall apply actual exchange rates at the receiving time (buying rates of the bank)
当收到外币预付款时,Cr 131 应适用收到时的实际汇率(银行的买入汇率)
3.6. Method of accounting for contractor’s receivables from customers related to construction contract:
3.6. 承包人从建筑施工合同客户处收账款的会计处理方法:
a) In case the contractor may make payment following the schedule under the construction contract:
a) 如果承包商可以按照施工合同规定的时间表付款:
- If the result of performance of construction contract is estimated reliably, the following accounts shall be recorded according to documents on revenues in proportion to finished work (other than invoices) determined by the contractor:
- 如果对施工合同的履行结果进行了可靠的估计,则应根据承包商确定的按完工(发票除外)的比例的收入文件记录以下账目:
Dr 337 – Payment under schedule of construction contract
Dr 337 – 根据施工合同时间表付款
Cr 511 – Revenues.
Cr 511 – 收入。
- According to the invoices issued following the schedule, the amounts which are paid by customers shall be recorded as follows:
- 根据按照时间表开具的发票,客户支付的金额应记录如下:
Cr 131 – Trade receivables.
Cr 131 – 贸易应收账款。
Dr 337 – Payment under schedule of construction contract
Dr 337 – 根据施工合同时间表付款
Cr 3331 – VAT payable (33311).
Cr 3331 – 应缴增值税 (33311)。
b) In case the construction contract regulates that the contractor shall be paid according to their workload, when the result of performance of construction contract is determined reliably and certified by customers, the finished work must be stated in the invoices and certified, the following accounts shall be recorded:
b) 如果施工合同规定承包商应根据其工作量支付报酬,当施工合同的履行结果得到可靠确定并经客户认证时,必须在发票中说明完成的工作并进行认证,并记录以下账目:
Cr 131 – Trade receivables.
Cr 131 – 贸易应收账款。
Cr 511 – Revenues.
Cr 511 – 收入。
Cr 3331 – VAT payable (33311).
Cr 3331 – 应缴增值税 (33311)。
c) When collecting the bonus paid to the contractor by customer because the performance of construction contract reaches or overshoots the specific targets mentioned in the contract, the following accounts shall be recorded:
c) 因施工合同履行达到或超过合同规定的具体目标而收取客户向承包商支付的奖金时,应记录以下账目:
Dr 131- – Trade receivables.
Dr 131- – 应收账款。
Cr 511 – Revenues.
Cr 511 – 收入。
Cr 3331 – VAT payable (33311).
Cr 3331 – 应缴增值税 (33311)。
d) When collecting the compensation paid by customers or other contracting parties to cover the costs not including in the value of contract (the delay or mistakes of customers and disputes about changes in contract performance), the following accounts shall be recorded:
d) 在收取客户或其他缔约方为支付不包括合同价值的费用(客户的延误或错误以及关于合同履行变更的争议)而支付的赔偿金时,应记录以下账目:
Cr 131 – Trade receivables.
Cr 131 – 贸易应收账款。
Cr 511 – Revenues.
Cr 511 – 收入。
Cr 3331 – VAT payable (33311).
Cr 3331 – 应缴增值税 (33311)。
dd) When collecting payment for finished works or advance from customers, the following accounts shall be recorded:
dd) 在向客户收取工程尾款或预付款时,应记录以下账目:
Cr 111, 112, etc.
Cr 111、112 等
Cr 131 – Trade receivables.
Cr 131 – 贸易应收账款。
3.7. In case the customer makes payment in goods instead of cash (in the form of barter), according to the value of materials or exchanged goods (according to fair value stated in the VAT invoice or sales invoice of customers) which is deducted from customers' debt receivables, and the following accounts shall be recorded: ...
Dr 152 - Materials ...
Dr 153 - Tools ...
Dr 156 - Goods ...
Dr 611 – Good purchases (inventory accounted by periodical verification method) ...
Dr 133 – Deductible VAT (if any) ...
Cr 131 – Trade receivables. ...
3.8. When eliminating doubtful debts unable to recover according to the report on debt relief, the following accounts shall be recorded: ...
Dr 229 – Provision for asset losses (2293) (amounts of provision) ...
Dr 642 – Enterprise administrative expenses (amounts of non-provision) ...
Cr 131 – Trade receivables. ...
3.9. When collecting entrustment fees from the export/import trustees, the following accounts shall be recorded: ...
Cr 131 – Trade receivables. ...
Cr 511 – Revenues (5113) ...
Cr 3331 – VAT payable (33311). ...
3.10. When preparing financial statements, the outstanding debt in foreign currencies of customers shall be evaluated according to actual exchange rates at the time in which the financial statements are prepared: ...
- If the foreign currency rates rise against VND rates, the following accounts shall be recorded: ...
Cr 131 – Trade receivables. ...
Cr 413 – Exchange rate differences (4131). ...
- If the foreign currency rates fall against VND rates, the following accounts shall be recorded: ...
Dr 413 – Exchange rate differences (4131). ...
Cr 131 – Trade receivables. ...
Article 19. Account 133 – Deductible VAT ...
1. Rules for accounting ...
a) This account is used to record input VAT which are deductible, deducted and shall be deducted of the enterprise. ...
b) The deductible input VAT and non-deductible input VAT must be recorded separately. In case they fail to be recorded separately, the input VAT shall be recorded to account 133. At the end of the tax period, the deductible input VAT and non-deductible input VAT shall be determined in accordance with regulations of law on VAT. ...
c) The non-deductible input VAT shall be recorded to value of assets, costs of goods sold or production or operation costs according to specific cases. ...
d) The input VAT eligible for deduction, declaration or tax payment shall be determined in accordance with regulations of law on VAT. ...
2. Structure and contents of account 133 – Deductible VAT ...
Debit: ...
Deductible VAT. ...
Credit: ...
- Deducted VAT. ...
- Transfer of non-deductible input VAT. ...
- Input VAT of goods which are returned or offered discounts; ...
- Refunded input VAT. ...
Debit balance: ...
Remaining deductible input VAT, refundable input VAT which has not been refunded by government budget. ...
Account 133 – Deductible VAT, comprises 2 sub-accounts: ...
- Account 1331 – Deductible VAT of goods or services: recording deductible input VAT of materials, goods or services bought to used in production of goods or provision of services subject to VAT using credit-invoice method. ...
- Account 1332 – Deductible VAT of fixed assets: recording deductible input VAT of fixed assets bought to use in production of goods or provision of services subject to VAT using credit-invoice method, or of the purchase of investment property. ...
3. Accounting methods for several major transactions: ...
3.1. When buying inventory, fixed assets, investment property, if the input VAT is deductible, the following accounts shall be recorded: ...
Dr 152, 153, 156, 211, 213, 217, 611 (prices excluding VAT) ...
Dr 133 – Deductible VAT (1331, 1332) ...
Cr 111, 112, 331, etc. (total payment). ...
3.2. When buying materials, goods or tools, if the input VAT is deductible, the following accounts shall be recorded: ...
Dr 621, 623, 627, 641, 642, 241, 241, etc. (VAT-exclusive prices)
Dr 621、623、627、641、642、241、241 等(不含增值税的价格)
Dr 133 – Deductible VAT (1331)
Dr 133 – 可抵扣增值税 (1331)
Cr 111, 112, 331, etc. (total payment).
Cr 111、112、331 等(总付款)。
3.3. When buying goods and buying them to customers immediately (without inventory), if the input VAT is deductible, the following accounts shall be recorded:
3.3. 在购买商品并立即购买给客户(无库存)时,如果进项税额可以抵扣,应记录以下账目:
Dr 632 – Costs of goods sold (prices not excluding VAT)
Dr 632 – 销售商品成本(价格不含税)
Dr 133 – Deductible VAT (1331)
Dr 133 – 可抵扣增值税 (1331)
Cr 111, 112, 331, etc. (total payment).
Cr 111、112、331 等(总付款)。
3.4. When importing materials, goods, fixed assets:
3.4. 进口材料、货物、固定资产时:
- Accounting for value of import materials, goods or fixed assets including total amount payable to sellers (according to actual exchange rates), import tax, special excise duty, environment protection tax payable (if any), transport expenses, the following accounts shall be recorded:
- 核算进口材料、货物或固定资产的价值,包括应付给卖方的总金额(根据实际汇率)、进口税、特别消费税、应交环境保护税(如有)、运输费用,应记录以下账目:
Dr 152, 153, 156, 211, etc.
博士 152, 153, 156, 211 等。
Cr 331 – Trade payables
Cr 331 – 贸易应付账款
Cr 3331 – VAT payable (33312) (if the input VAT of imported goods are not deductible)
Cr 3331 – 应交增值税 (33312)(如果进口货物的进项税额不能抵扣)
Cr 3332 - Special excise duty.
Cr 3332 - 特别消费税。
Cr 3333 – Export or import tax (specific import tax)
Cr 3333 – 出口或进口税(特定进口税)
Cr 33381 - Environment protection tax
Cr 33381 - 环境保护税
Cr 111, 112, etc.
Cr 111、112 等
- If the input VAT of imported goods is not deductible, the following accounts shall be recorded:
- 进口货物进项税额不能抵扣的,应记入下列账户:
Dr 133 – Deductible VAT (1331, 1332)
Dr 133 – 可抵扣增值税 (1331, 1332)
Cr 333 – Taxes and other payables to the State (33312).
Cr 333 – 应向国家缴纳税款和其他应付款项 (33312)。
3.5. With regard to returned goods or goods offering discounts due to their degradation: According to documents on sales returns and relevant documents, the value of returned goods or purchased goods eligible for sales rebate and the non-deductible input VAT) shall be recorded as follows:
3.5. 对于退货或因退化而提供折扣的商品:根据销售退货文件和相关文件,符合销售回扣和不可抵扣进项税额条件的退货或购买商品的价值应记录如下:
Dr 111, 112, 331 (total payment).
Dr 111, 112, 331 (总付款)。
Cr 133 – Deductible VAT (input VAT of returned goods or discounted goods)
Cr 133 – 可抵扣增值税(退货或折扣商品的进项增值税)
Cr 152, 153, 156, 211, etc. (prices not excluding VAT).
Cr 152、153、156、211 等(价格不含税)。
3.6. With regard to deductible input VAT unable to record separately:
3.6. 对于无法单独入账的抵扣进项税额:
a) When buying materials, goods or fixed assets, the following accounts shall be recorded:
a) 购买材料、货物或固定资产时,应记录以下账目:
Dr 152, 153, 156, 211, 213 (prices excluding VAT)
Dr 152, 153, 156, 211, 213 (价格不含增值税)
Dr 133 – Deductible VAT (input VAT)
Dr 133 – 可抵扣增值税(进项增值税)
Cr 111, 112, 331, etc.
Cr 111、112、331 等。
b) At the end of the tax period, the deductible input VAT and non-deductible input VAT shall be determined in accordance with regulations of law on VAT. The non-deductible input VAT shall be recorded to costs of goods sold in the accounting period, the following accounts shall be recorded:
b) 纳税期结束时,可抵扣的进项税额和不可抵扣的进项税额应根据增值税法律规定确定。不可抵扣的进项税额应计入会计期间的销售商品成本,应记录以下账户:
Dr 632 – Costs of goods sold
Dr 632 – 销售商品的成本
Cr 133 – Deductible VAT (1331)
Cr 133 – 可抵扣增值税 (1331)
3.7. With regard to input materials, goods or fixed assets which are damaged by natural disasters, conflagration, lost and covered by an organization or individual, if the input VAT of those goods are not deductible:
3.7. 因自然灾害、火灾、灭失、由组织或者个人承担责任而损坏的进项物料、货物或者固定资产,如果这些货物的进项税额不能抵扣:
- If it fails to uncover the reason for damages, the following accounts shall be recorded:
- 如未能查明损害原因,应记录以下账目:
Dr 138 - Other receivables (1381)
Dr 138 - 其他应收账款 (1381)
Cr 133 – Deductible VAT (1331, 1332)
Cr 133 – 可抵扣增值税(1331、1332)
- If there is decision on compensation issued by the competent agency, the following accounts shall be recorded:
- 如果主管机关出具赔偿决定,应记录以下账目:
Cr 111, 334, etc. (amounts of compensation)
Cr 111、334 等(赔偿金额)
Dr 632 – Costs of goods sold (if they are recorded to costs)
Dr 632 – 销售商品的成本(如果它们被记录到成本中)
Cr 138 - Other receivables (1381)
Cr 138 - 其他应收账款 (1381)
Cr 133 – Deductible VAT (if the reasons are uncovered and there is a resolution decision)
Cr 133 – 可抵扣增值税(如果原因已确定并有解决决定)
3.8. At the end of the month, when determining the VAT payable in the tax period by deducting the deductible input VAT from output VAT, the following accounts shall be recorded:
3.8. 在月底,通过从销项税额中扣除可抵扣的进项税额来确定纳税期的应缴增值税时,应记录以下账户:
Dr 3331 – VAT payable (33311).
Dr 3331 – 应缴增值税 (33311)。
Cr 133 – Deductible VAT.
Cr 133 – 免赔额增值税。
3.9. When the input VAT of goods or services are refunded, the following accounts shall be recorded:
3.9. 商品或服务进项税额退税时,应记录以下账目:
Dr 111, 112, etc.
博士 111、112 等。
Cr 133 – Deductible VAT (1331)
Cr 133 – 可抵扣增值税 (1331)
Article 20. Account 136 – Intra-company receivables
第 20 条.账户 136 – 公司内部应收账款
1. Rules for accounting
1. 会计规则
a) This account is used to record receivables and payments of receivables between the parent company and affiliated units or between affiliated units. The affiliated units are dependent accounting units which have no legal status, but they have accounting divisions, such as branches, plants, or project management board, etc.
a) 该账户用于记录母公司与关联单位之间或关联单位之间的应收账款和应收账款支付。附属单位是没有法律地位的附属会计单位,但它们有会计部门,例如分支机构、工厂或项目管理委员会等。
b) The transactions between the enterprise and dependent accounting units (members, plants) which have legal status shall not be recorded in this account, but they shall be recorded similarly to subsidiaries.
b) 企业与具有合法地位的从属会计单位(成员、工厂)之间的交易不应记入此账户,但应与子公司类似地记录。
c) Content of intra-company receivables recorded to account 136:
c) 记录到账户 136 的公司内部应收账款内容:
- In the superior enterprise:
- 在上级企业中:
+ Capital, funds or funding allocated to affiliated units;
+ 分配给所属单位的资金、资金或资金;
+ Amounts payable to superior enterprise by affiliated units as prescribed;
+ 所属单位按规定向上级企业支付的款项;
+ Amounts collected by affiliated units;
+ 所属单位征收的金额;
+ Amounts of expenses paid on behalf of affiliated units;
+ 代表隶属单位支付的费用金额;
+ Amounts allocated to affiliated units to perform internal fixed works and receive value of fixed works
+ 分配给隶属单位进行内部固定工作并收取固定工作价值的金额
+ Other current receivables.
+ 其他当前应收账款。
- In the dependent accounting units:
- 在从属会计单位中:
+ Amounts allocated by the superior enterprise which have not been received;
+ 上级企业拨付但未收到的金额;
+ Value of goods or services transferred to superior enterprise or other affiliated units for sale; revenues from goods or services provided for the affiliated units;
+ 转让给上级企业或其他关联单位销售的商品或服务价值;为附属单位提供的商品或服务的收入;
+ Amounts collected by superior enterprise or other affiliated units;
+ 上级企业或其他关联单位收取的金额;
+ Amounts paid for superior enterprise or other affiliated units;
+ 上级企业或其他关联单位缴纳的款项;
+ Other current receivables.
+ 其他当前应收账款。
d) Account 136 must be kept records of every inferior unit in details and every intra-company receivables must be separately monitored. The enterprise must take measure for intra-company receivables within the tax period.
d) 账户 136 必须详细记录每个次级单位,并且必须单独监控每个公司内部的应收账款。企业必须在纳税期内对公司内部应收账款进行计量。
dd) At the end of tax period, it is required to collate and certify incurred amounts or balance of account 136 “Intra-company receivables”, account 336 “Intra-company receivables” with affiliated units in the payment relationship must be verified, collated and certified. Offsetting for every account of each subsidiary in relationship, and offsetting account 136 "Intra-company receivables" against 336 "Internal payable" (for every entity). When comparing, if there is any difference, it is required to uncover reasons and adjust promptly.
dd) 纳税期结束时,需要核对和证明账户 136“公司内部应收账款”的发生金额或余额,账户 336“公司内部应收账款”与付款关系中的关联单位必须进行核对、核对和认证。抵消每个子公司的每个账户,以及抵消账户 136 个“公司内部应收账款”与 336 个“内部应付账款”(每个实体)。比较时,如果有差异,需要找出原因并及时调整。
2. Structure and contents of account 136 – Intra-company receivables
2. 账户 136 的结构和内容 – 公司内部应收账款
Debit:
借方:
- Operating capital provided for affiliated units;
- 为附属单位提供的营运资金;
- Funding allocated to project management board by investor; other amounts shall be recorded as increases in receivables of investor from project management board;
- 投资者分配给项目管理委员会的资金;其他金额应计入投资者从项目管理委员会应收账款的增加;
- Amounts paid on behalf of superior enterprise or other affiliated units;
- 代表上级企业或其他关联单位支付的金额;
- Amounts receivables collected by superior enterprise or amounts payable made by affiliated units;
- 上级企业收账款或所属单位应付款项;
- Amounts receivables collected by affiliated units, amounts payable provided by superior enterprise;
- 所属单位收账款、上级企业提供的应付款项;
- Amounts receivables of goods or services between affiliated units.
- 隶属单位之间的商品或服务应收账款。
- Other intra-company receivables.
- 其他公司内部应收账款。
Credit:
信用:
- Capital or fund recovery of affiliated units;
- 关联单位的资本或资金回收;
- Settlement of public funding allocated and used by affiliated units;
- 结算所属单位拨付、使用的公共资金;
- Value of finished fixed assets transferred from project management board; other amounts shall be recorded as decreases in receivables of investor from project management board;
- 从项目管理委员会转移的成品固定资产价值;其他金额应记为投资者从项目管理委员会获得的应收账款减少;
- Collected amounts of intra-company receivables.
- 收集的公司内部应收账款金额。
- Offsetting intra-company receivables against intra-company payables of an entity.
- 将公司内部应收账款与实体的公司内部应付账款相抵销。
Debit balance: Outstanding receivables from subsidiaries.
借方余额:来自子公司的未偿应收账款。
Account 136 – Intra-company receivables, comprises 4 sub-accounts:
账户 136 – 公司内部应收账款,包括 4 个子账户:
- Account 1361 – Operating capital provided for affiliated units: This account is only opened by the superior enterprise to record current business capital of dependent accounting units allocated by the superior enterprise.
- 账户 1361 – 为关联单位提供的运营资金:此账户仅由上级企业开立,用于记录上级企业分配的从属会计单位的当前业务资本。
This account does not record capital which a parent company invests in their subsidiaries or capital which the enterprise invests in dependent accounting units having legal status. Above investment shall be recorded to account 221 “Investment in subsidiaries”.
该账户不记录母公司投资于其子公司的资本或企业投资于具有合法地位的附属会计单位的资本。上述投资应记录在账户 221 “子公司投资” 中。
- Account 1362 – Intra-company receivables for exchange differences: This account is only opened in enterprises which are investors establishing project management boards, used to record exchange differences transferred by the project management board.
- 账户 1362 – 汇兑差额的公司内部应收账款:此账户仅在投资者建立项目管理委员会的企业中开设,用于记录项目管理委员会转移的汇兑差额。
- Account 1363 – Intra-company receivables for cost of loans eligible for capitalization: This account is only opened in enterprises which are investors establishing project management board, used to record capitalized borrowing costs incurring in project management board
- 账户 1363 – 符合资本化条件的贷款成本的公司内部应收账款:此账户仅在投资者建立项目管理委员会的企业中开立,用于记录项目管理委员会产生的资本化借款成本.
- Account 1368 – Other intra-company receivables: recording other receivables between affiliated units.
- 账户 1368 – 其他公司内部应收账款:记录关联单位之间的其他应收账款。
3. Accounting methods for several major transactions:
3. 几大交易的会计核算方法:
3.1. In dependent accounting units:
3.1. 在从属会计单位中:
a) When paying on behalf of the superior enterprise and other affiliated units, the following accounts shall be recorded:
a) 代表上级企业和其他关联单位支付时,应记录以下账目:
Dr 136 - Other receivables (1368)
Dr 136 - 其他应收账款 (1368)
Cr 111, 112.
Cr 111, 112.
b) According to notification of welfare fund allocated by superior enterprise, the following accounts shall be recorded:
b) 根据上级企业拨付福利基金的通知,记录以下账目:
Dr 136 - Other receivables (1368)
Dr 136 - 其他应收账款 (1368)
Cr 353 - Welfare fund.
Cr 353 - 福利基金。
c) When selling goods or providing services for subsidiaries in the enterprise, according to operation and task delegation in every unit:
c) 在为企业内的子公司销售商品或提供服务时,根据各单位的运作和任务委派情况:
- In case the dependent accounting unit is in charge of recording revenues, the following accounts shall be recorded:
- 如果从属会计单位负责记录收入,则应记录以下账户:
Dr 136 - Other receivables (1368)
Dr 136 - 其他应收账款 (1368)
Cr 511 – Revenues (specific internal sale)
Cr 511 – 收入(特定内部销售)
Cr 333 – Taxes and other payables to the State.
Cr 333 – 应向国家缴纳的税款和其他应付款项。
Concurrently, the cost prices shall be recorded as follow:
同时,成本价格的记录如下:
Dr 632 – Costs of goods sold
Dr 632 – 销售商品的成本
Cr 154, 155, 156, etc.
Cr 154、155、156 等。
- In case the dependent accounting unit is not in charge of recording revenues, value of goods or services provided for subsidiaries shall be recorded to internal receivables:
- 如果从属会计单位不负责记录收入,则为子公司提供的商品或服务的价值应记入内部应收账款:
Dr 136 - Other receivables (1368)
Dr 136 - 其他应收账款 (1368)
Cr 154, 155, 156
Cr 154、155、156
Cr 333 – Taxes and other payables to the State.
Cr 333 – 应向国家缴纳的税款和其他应付款项。
dd) When receiving money, materials or assets from superior enterprise or other internal enterprises for amounts receivables, the following accounts shall be recorded:
dd) 收到上级企业或其他内部企业的应收账款时,应记录以下账目:
Dr 111, 112, 152, 153, etc.
博士 111, 112, 152, 153, 等等。
Cr 136 - Other receivables (1368).
Cr 136 - 其他应收账款 (1368)。
e) When offsetting intra-company receivables against internal payables of the same entity, the following accounts shall be recorded:
e) 在将公司内部应收账款与同一实体的内部应付账款相抵销时,应记录以下账目:
Dr 336 - Other receivables (3368)
Dr 336 - 其他应收账款 (3368)
Cr 136 - Other receivables (1368).
Cr 136 - 其他应收账款 (1368)。
3.2. In superior enterprise
3.2. 在上级企业中
a) When a superior enterprise provides operating capital for inferior dependent accounting units having no legal status:
a) 上级企业为没有法律地位的下级从属会计单位提供营运资金时:
- If the business capital is in money, the following accounts shall be recorded:
- 如果商业资本是货币,则应记录以下账户:
Dr 1361 – Operating capital in affiliated units
Dr 1361 – 附属单位的营运资金
Cr 111, 112.
Cr 111, 112.
- If the business capital is fixed assets, the following accounts shall be recorded:
- 营业资金为固定资产时,应记入以下账目:
Dr 136 - Other receivables (residual value of fixed assets) (1361)
Dr 136 - 其他应收账款(固定资产残值) (1361)
Dr 214 - Depreciation of fixed assets (value of depreciation of fixed assets)
Dr 214 - 固定资产的折旧 (固定资产的折旧价值)
Cr 211 – Tangible fixed assets (cost prices).
Cr 211 – 有形固定资产(成本价)。
b) In case the dependent accounting units receive operating capital directly from government budget according to the authorization of superior enterprise, when the affiliated units receive capital, the superior enterprise shall record as follow:
b) 依附会计单位依据上级企业授权直接从政府预算中获得营业资金的,在下级单位获得资金时,上级企业应按以下方式记录:
Dr 136 - Other receivables (1361)
Dr 136 - 其他应收账款 (1361)
Cr 411 - Owner’s invested equity.
Cr 411 - 所有者的投资权益。
c) When the superior enterprise provides public funding or projects to affiliated units, the following accounts shall be recorded:
c) 上级企业向所属单位提供公共资助或项目时,应记录以下账目:
Dr 136 - Other receivables (1368)
Dr 136 - 其他应收账款 (1368)
Cr 111, 112, 461, etc.
Cr 111、112、461 等。
d) In case the dependent accounting unit is required to refund the business capital to the superior enterprise, when the superior enterprise receives the refund, the following accounts shall be recorded:
d) 要求依附会计单位将经营资金退还给上级企业的,上级企业收到退款时,应记入下列账目:
Dr 111, 112, etc.
博士 111、112 等。
Cr 136 - Other receivables (1361).
Cr 136 - 其他应收账款 (1361)。
dd) According to report on operating capital paid to government budget by the dependent accounting unit under authorization of superior enterprise, the following accounts shall be recorded:
dd) 根据上级企业授权的依附会计单位上缴政府预算的营运资金报告,记入下列账目:
Dr 411 - Owner’s invested equity.
Dr 411 - 所有者的投资股权。
Cr 136 - Other receivables (1361).
Cr 136 - 其他应收账款 (1361)。
e) When selling goods or providing services for affiliated units in the enterprise, according to operation and gradation in every unit, the revenue may be recorded either at the time in which the goods or services are transferred to dependent accounting units or at the time in which the dependent accounting units sell goods or services:
e) 在为企业内的关联单位销售商品或者提供服务时,根据各单位的经营和等级,收入可以在商品或者服务转让给从属会计单位时入账,也可以在从属会计单位销售货物或者服务时入账:
- If the revenue is recorded when the goods or services are transferred to dependent accounting units, the following accounts shall be recorded:
- 如果在将商品或服务转移到相关会计单位时记录了收入,则应记录以下账户:
Dr 136 - Other receivables (1368)
Dr 136 - 其他应收账款 (1368)
Cr 511 – Revenues (specific internal sale)
Cr 511 – 收入(特定内部销售)
Cr 333 – Taxes and other payables to the State.
Cr 333 – 应向国家缴纳的税款和其他应付款项。
- If the revenue is not recorded when the goods or services are transferred to dependent accounting units, the following accounts shall be recorded:
- 如果在将商品或服务转移到相关会计单位时未记录收入,则应记录以下账户:
+ When transferring goods or services:
+ 转让商品或服务时:
Dr 136 - Other receivables (1368)
Dr 136 - 其他应收账款 (1368)
Cr 154, 155, 156
Cr 154、155、156
Cr 333 – Taxes and other payables to the State (if any).
Cr 333 – 应向国家缴纳的税款和其他应付款项(如有)。
+ When the dependent accounting unit notifies that it has sold their goods or services to a third party outside the enterprise, the following accounts shall be recorded:
+ 从属会计单位通知其已将其商品或者服务销售给企业外的第三方时,应当记入下列账目:
Dr 136 - Other receivables (1368)
Dr 136 - 其他应收账款 (1368)
Cr 511 – Revenues.
Cr 511 – 收入。
Concurrently, the cost prices shall be recorded as follow:
同时,成本价格的记录如下:
Dr 632 – Costs of goods sold
Dr 632 – 销售商品的成本
Cr 136 - Other receivables (1368).
Cr 136 - 其他应收账款 (1368)。
g) When collecting interest receivables arising from business or other operation of subsidiaries, the following accounts shall be recorded:
g) 在收取子公司业务或其他经营活动产生的应收利息时,应记录以下账目:
Dr 136 - Other receivables (1368)
Dr 136 - 其他应收账款 (1368)
Cr 421 – Unallocated profits.
Cr 421 – 未分配利润。
h) When paying for dependent accounting units, the following accounts shall be recorded:
h) 支付从属会计单位时,应记录以下账户:
Dr 136 - Other receivables (1368)
Dr 136 - 其他应收账款 (1368)
Cr 111, 112, etc.
Cr 111、112 等
I) When receiving the business interests from affiliated units or repayment of amounts paid on behalf of the affiliated units, the following accounts shall be recorded:
一、在收取所属单位的营业利益或者代为支付的款项时,应当记入下列账目:
Cr 111, 112, etc.
Cr 111、112 等
Cr 136 - Other receivables (1368).
Cr 136 - 其他应收账款 (1368)。
k) When offsetting intra-company receivables against internal payable of the same entity, the following accounts shall be recorded:
k) 在将公司内部应收账款与同一实体的内部应付账款相抵销时,应记录以下账目:
Dr 336 - Other receivables (3368)
Dr 336 - 其他应收账款 (3368)
Cr 136 - Other receivables (1368).
Cr 136 - 其他应收账款 (1368)。
3.3. Accounting pertaining to investors establishing project management board
3.3. 与投资者设立项目管理委员会有关的会计
a) When an investor issues a decision on allocation of investment capital in money, materials or fixed assets to project management board, the following accounts shall be recorded:
a) 投资者向项目管理委员会发布资金、材料或固定资产投资资金分配决定时,应记录以下账目:
Dr 136 - Other receivables (1361)
Dr 136 - 其他应收账款 (1361)
Dr 214 - Depreciation of fixed assets
Dr 214 - 固定资产的折旧
Cr 111, 112, 152
Cr 111, 112, 152
Cr 211 - Tangible fixed assets
Cr 211 - 有形固定资产
b) When project management boards transfer deposit interests from temporarily unused capital, the following accounts shall be recorded:
b) 项目管理委员会从暂时未使用的资金中划拨保证金利息时,应记录以下账目:
Dr 136 - Other receivables (1368)
Dr 136 - 其他应收账款 (1368)
Cr 515 - Financial income.
Cr 515 - 财务收入。
c) When the investor transfers the capitalized borrowings costs to project management board to the construction costs, the following accounts shall be recorded:
c) 投资人将资本化的借款费用转给项目管理委员会作为建设费用时,应记录以下账目:
Dr 136 - Other receivables (1363)
Dr 136 - 其他应收账款 (1363)
Cr 111, 112, 242, 335.
Cr 111, 112, 242, 335.
d) When revenues, financial income or other incomes submitted by project management boards are received, the following accounts shall be recorded:
d) 收到工程管理委员会提交的收入、财务收入或其他收入时,应记录以下账目:
Dr 136 - Other receivables (1361, 1368)
Dr 136 - 其他应收账款 (1361, 1368)
Cr 515, 711.
Cr 515、711。
dd) When project management boards transfer input VAT on purchases of materials, tools, fixed assets or services for project of investment to the investor for deduction, the following accounts shall be recorded:
dd) 项目管理委员会将投资项目购进材料、工具、固定资产或者服务的进项税额转给投资人抵扣时,应记入下列账目:
Dr 133 – Deductible VAT
Dr 133 – 可抵扣增值税
Cr 136 - Other receivables (1368).
Cr 136 - 其他应收账款 (1368)。
e) When receiving cost prices for services, financial expenses or other expenses transferred by project management boards, the following accounts shall be recorded:
e) 在收到项目管理委员会移交的服务成本价、财务费用或其他费用时,应记录以下账目:
Dr 632, 635, 811, etc.
Dr 632、635、811 等。
Cr 136 - Other receivables (1362, 1368).
Cr 136 - 其他应收账款 (1362, 1368)。
g) When the project is finished and received, the following accounts shall be recorded:
g) 项目竣工接收时,应记录以下账目:
- When receiving the building work which is settled, the investor shall record the value of the building work to settled price as follows:
- 投资者在收到已交割的建筑工程时,应将建筑工程的价值记录为结算价格,如下所示:
Dr 111, 112, 152, 153, 211, 213, 217, 1557
博士 111, 112, 152, 153, 211, 213, 217, 1557
Dr 133 – Deductible VAT (if any)
Dr 133 – 可抵扣增值税(如果有)
Cr 136 - Intra-company receivables (1361)
Cr 136 - 公司内部应收账款 (1361)
Cr 331, 333, etc. (debts payable, if any).
Cr 331、333 等(应付债务,如有)。
- When receiving building work which is not settled, the investor shall record the value of the building work to estimated price. When the building work is settled, the value of the building work shall be adjusted to the settled price.
- 当收到未结算的建筑工程时,投资者应将建筑工程的价值记录为估计价格。当建筑工程结算时,建筑工程的价值应调整为结算价格。
+ If the settled price is greater than the estimated price, the following accounts shall be recorded:
+ 如果结算价格高于估计价格,则应记录以下账户:
Dr 211, 213, 217, 1557
博士 211, 213, 217, 1557
Cr, relevant accounts.
Cr,相关账户。
+ If the settled price is smaller than the estimated price, the following accounts shall be recorded: ...
Dr, relevant accounts. ...
Cr 211, 213, 217, 1557. ...
Article 21. Account 138 – Other receivables ...
1. Rules for accounting ...
This account is used to record debt receivables other than account 131, 136 and payment of debts, containing: ...
- Value of shortage of assets detected, but the reasons are not uncovered awaiting resolution; ...
- Material compensation for losses or damage to materials, goods or capital, etc caused by individuals or groups (inside or outside enterprise); ...
- Non-monetary assets borrowed by other entities (if lending in money, the loan shall be recorded to account 1283); ...
- Expenditures on public activities, projects, investment in capital investment, production or business shall be recovered because they are not approved by competent agency; ...
- Expenditures on behalf of a third party required recovery, such as banking fees, customs inspection fees, delivery expenses, material handling expenses, taxes, etc ...
- Receivables arising from equitization of state-owned enterprises, such as: equitization costs, allowance for unemployed, support for re-training provided for employees in the equalized enterprises, etc. ...
- Loan interests, dividends, profits receivables from financial investment; ...
- Other receivables. ...
2. Structure and contents of account 138 – Other receivables ...
Debit: ...
- Value of assets in shortage awaiting resolution; ...
- Receivables from individuals or groups (inside or outside enterprise) for assets in shortage whose reasons are uncovered and there is a resolution report, ...
- Receivables from equitization of state-owned enterprises; ...
- Loan interests, deposit interests, dividends or profits receivables from financial investment; ...
- Expenditures on behalf of a third party subject to recovery, debts receivables; ...
- Revaluation of receivables in foreign currencies (if the foreign currency rates rise against VND). ...
Credit: ...
- Transfer value of assets in shortage to relevant accounts according to resolution decision; ...
- Transfer receivables to equitization of state-owned enterprises; ...
- Collected amounts of other debts receivables. ...
- Revaluation of receivables in foreign currencies (if the foreign currency rates fall against VND). ...
Debit balance: ...
Non-collected amounts of other debts receivables. ...
This account may have balance in Credit side. The balance of Credit side records the positive difference between collected amounts and amounts receivables (in details). ...
Account 138 – Other receivables, comprises 3 sub-accounts: ...
- Account 1381 – Assets in shortage awaiting resolution: recording value of assets in shortage awaiting resolution. ...
In principle, whenever asset deficiency is detected, the reasons and the person in charge must be uncovered. The asset deficiency is only recorded to account 1381 if reasons for deficiency, losses or damage of assets in shortage awaiting resolution are not uncovered. In case the reasons for asset deficiency are uncovered and they are settled within a tax period, they shall be recorded to equivalent accounts, not recorded to account 1381. ...
- Account 1385 – Equitization receivables: recording equitization receivables which the enterprise spends, such as: equitization costs, unemployment allowances, support for re-training of employees in the equitized enterprises, etc. ...
- Account 1388 – Other receivables: recording receivables of the enterprise other than amounts receivables recorded to accounts 131, 133, 136 and 1381, 1385, such as: dividends, profits or interests receivables; compensation receivables due to losses of money or assets; etc. ...
3. Accounting methods for several major transactions: ...
3.1. If the deficiency of tangible fixed assets for business are detected without reasons and pending settlement, the following accounts shall be recorded: ...
Dr 138 - Other receivables (1381) (residual value of fixed assets) ...
Dr 214 - Depreciation of fixed assets (depreciation value) ...
Cr 211 - Tangible fixed assets (cost prices). ...
3.2. If the deficiency of tangible fixed assets for public, projects or welfare are detected without reasons and pending settlement, the decrease in fixed assets shall be recorded as follows: ...
Dr 214 - Depreciation of fixed assets (depreciation value) ...
Dr 466 – Funding sources forming fixed assets (residual value) (fixed assets used for public or projects) ...
Dr 3533 – Welfare funds forming fixed assets (residual value) (fixed assets used for welfare) ...
Cr 211 – Tangible fixed assets (cost prices). ...
And the residual value of assets in shortage awaiting resolution shall be recorded as follows: ...
Dr 138 - Other receivables (1381) ...
Cr 353 - Welfare fund (3532) ...
Cr 338 – Others payable (fixed assets for public or projects). ...
3.3. When the deficiency of cash balance, materials, goods, etc is detected: ...
a) If the reasons for deficiency are not uncovered and pending settlement, the following accounts shall be recorded: ...
Dr 138 - Other receivables (1381) ...
Cr 111, 152, 153, 155, 156. ...
b) If there is a written settlement of asset deficiency issued by the competent agency, the following accounts shall be recorded: ...
Dr 111 – Cash (individual or organization paying compensation) ...
Dr 1388 – Others receivables (individual or organization paying compensation) ...
Dr 334 – Amounts payable to employees (compensation offsetting against salaries) ...
Dr 632 – Costs of goods sold (value of depreciation of inventory after offsetting against compensation according to the written settlement) ...
Dr 811 - Other receivables (residual value of deficient fixed assets shall be accounted for losses of the enterprise) ...
Cr 1381 – Assets in shortage awaiting resolution. ...
c) If the reasons and persons in charge of asset deficiency are uncovered, the following accounts shall be recorded according to the reasons or persons in charge: ...
Dr 1388 – Others receivables (1388 – Others receivables) (amounts of compensation) ...
Dr 334 – Amounts payable to employees (compensation offsetting against salaries) ...
Dr 632 – Costs of goods sold (value of depreciation of inventory after offsetting against compensation according to the written settlement) ...
Cr 621 – Direct material costs ...
Cr 627 - Factory overhead ...
Cr 152, 153, 155, 156. ...
Cr 111, 112. ...
3.4. Temporary asset borrowings shall be recorded as follows: ...
Dr 138 - Other receivables (1388) ...
Cr 152, 153, 155, 156, etc. ...
3.5. Expenditures on behalf of a third party subject to recovery, other receivables, and the following accounts shall be recorded as follows: ...
Dr 138 - Other receivables (1388) ...
Cr, relevant accounts.
Cr,相关账户。
3.6. Accounting for trust transactions in import-export carried out by the trustee: ...
a) When the trustee pays for the trustor, the following accounts shall be recorded: ...
Dr 138 - Other receivables (1388) (if the trustor has not paid advance) ...
Dr 3388 - Other receivables (offsetting against payment of trustor) ...
Cr 111, 112, etc. ...
b) When the export trustor offsets against expenses paid on behalf of a third party, the export trustee shall record as follows: ...
Dr 338 - Other receivables (3388) ...
Cr 138 - Other receivables (1388) ...
c) Transactions in export-import entrustment shall be accounted similarly to account 138 – Others receivables; VAT on imported goods, special excise duty, import duty carried out by the trustee and the trustor shall be accounted similarly to account 333 – Taxes and other payables to the State. ...
3.7. When determining loan interests, deposit interests, dividends or profits receivables, the following accounts shall be recorded: ...
Dr 111, 112, etc. (collected amounts) ...
Dr 138 - Other receivables (1388) ...
Cr 515 - Financial income. ...
3.8. When collecting other debt receivables, the following accounts shall be recorded: ...
Dr 111 - Cash ...
Dr 112 – Cash in bank ...
Cr 138 - Other receivables (1388) ...
3.9. When receiving decision on solutions for other debt receivables unable to recover: ...
Dr 111 – Cash (compensation paid by individuals or groups) ...
Dr 334 – Amounts payable to employees (compensation offsetting against salaries) ...
Dr 229 – Provision for asset losses (2293) (using provision for doubtful debts, if applicable) ...
Dr 642 - Administrative expenses (recording to costs) ...
Cr 138 - Other receivables (1388 – Other receivables). ...
3.10. When enterprises have sold other receivables (recording in balance sheet) to debt trading company, the following accounts shall be recorded: ...
Dr 111, 112, etc. (Collected amounts of sale of debts receivables) ...
Dr 229 – Provision for asset losses (2293) (using provision for bad debts for the differences) ...
Debit of relevant accounts (difference between original price of doubtful debt and collected amounts of sale of doubtful debt shall be covered by provision for doubtful debt) ...
Cr 138 - Other receivables (1388) ...
3.11. When incurring costs of equitization of state-owned enterprises, the following accounts shall be recorded: ...
Dr 1385- Equitization receivables (detail costs of equitization) ...
Cr 111, 112, 152, 331, etc. ...
3.12. When finishing equitization, the enterprise must send reports and make declaration of expenditures on equitization to agency deciding the equitization. Total costs of equitization, allowances for unemployment, re-training of employees, etc shall be deducted (-) from collected amounts of sale of state-owned stocks collected from equitization of state-owned enterprises, the following accounts shall be recorded: ...
Dr 3385 – Equitization payable (collected amounts of sale of state-owned stocks) ...
Cr 1385 – Equitization receivables. ...
3.13. With regard to expenditures on public activities, projects, investment in capital investment or business which is not approved by competent agency and subject to recovery, the following accounts shall be recorded: ...
Dr 138 - Other receivables ...
Cr 161, 241, 641, 642, etc. ...
3.14. When preparing financial statements, other outstanding debts receivables derived from foreign currencies shall apply actual exchange rates: ...
- If foreign currency rates rise against VND rates, the following accounts shall be recorded: ...
Dr 138 - Other receivables ...
Cr 413 – Exchange rate differences (4131). ...
- If foreign currency rates fall against VND rates, the following accounts shall be recorded: ...
Dr 413 – Exchange rate differences (4131) ...
Cr 138 - Other receivables ...
Article 22. Account 141 – Advances ...
1. Rules for accounting ...
a) This account is used to record advances of an enterprise paid to employees in the enterprise and payment of those advances. ...
b) Advance is an amount or material given to receivers to do business or deal with any approved tasks. The receivers must be employees working at the enterprise. The regular receivers (working in department of material provision, administration) must be appointed by Director in writing. ...
c) The receiver (individual or group) must take responsibility for received advance and use the advance for proper purposes and approved tasks. If the received advance is unused or remained, it is required to repay to the fund. The receiver shall not transfer the advance to others. ...
When finishing the tasks, the receiver must make an advance payment sheet (enclose with original documents) to pay fully received advance, used advance or difference between received advance and used advance (if any). If the unused advance is not repaid to the fund, the receiver's salary shall be deducted. If the expenditure is greater than the received advance, the enterprise shall give additional expenditure on the deficiency. ...
d) The advance of this tax period is only received if the advance of previous tax period is settled. The accountant must keep records of receivers, receiving and payment of advances. ...
2. Structure and contents of account 141 – Advances ...
Debit: ...
Amounts of money or materials advanced to employees of the enterprise. ...
Credit: ...
- Paid advances; ...
- Unused advances which are required to repay to the fund or deducted from salaries; ...
- Unused materials which are re-stored. ...
Debit balance: ...
Unpaid advances; ...
3. Accounting methods for several major transactions: ...
a) When advancing amounts of money or materials to employees of the enterprise, the following accounts shall be recorded: ...
Dr 141 - Advances ...
Cr 111, 112, 152, etc. ...
b) When finishing assignment, the receiver shall make the advance payment sheet enclosed with approved original documents for settlement of the advance; the following accounts shall be recorded: ...
Dr 152, 153, 156, 241, 331, 621, 623, 627, 642, etc. ...
Cr 141 – Advances. ...
c) Unused advances which are repaid to the fund, re-stored or deducted from the receiver’s salary, the following accounts shall be recorded: ...
Dr 111 - Cash ...
Dr 152 – Raw materials, materials ...
Dr 334 – Amounts payable to employees ...
Cr 141 – Advances. ...
d) If the approved actual expenditure is greater than received advance, the accountant shall make additional payment to the receiver; the following accounts shall be recorded: ...
Dr 152, 153, 156, 241, 621, 622, 627, etc. ...
Cr 111 – Cash. ...
Article 23. Rules for accounting for inventory ...
1. Group of inventory accounts is used to record existing value and changes in inventory of the enterprise (if the enterprise accounts for inventory using regular declaration method) or record value of inventory in the opening or closing tax period (if the enterprise accounts for inventory using periodical declaration method). ...
2. Inventory of the enterprise is assets bought for production or sale in an ordinary course of business, including: ...
- Goods in transit; ...
- Raw materials, materials; tools; ...
- Unfinished goods; ...
- Commercial products, goods; consignments; ...
- Goods stored in tax-suspension warehouse of the enterprise. ...
With regard to unfinished goods, if their period of production or circulation exceeding a normal business cycle, they shall not be recorded to inventory in the balance sheet, but shall be recorded to long-term assets. ...
With regard to equipment and spare parts for replacement whose preserve period is more than 12 months or more than an ordinary course of business, they shall not be recorded to inventory in the balance sheet, but shall be recorded to long-term assets. ...
3. The goods, materials, assets under agreement on keeping, deposit, import-export trust, processing,...which are not under ownership and control of the enterprise shall not be recorded to inventory. ...
4. Accounting for inventory must comply with regulations on Vietnamese accounting standard (VAS) “Inventory” when determining original prices of inventory, method for calculation of value of inventory, determination of net realizable value, making provision against devaluation of goods in stock and recording costs. ...