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SO:40 /2014-/TT-NHNN Ha Nai, ngay ta) thong ?tam cep-/-1

THONG TIT

Sd'a dth, be sung rued so tai khan tron5 He thOng tii khan ke toan eau TO aim tin dung ban hanh theo Quyet dinh se 479/2004/QH-MINN

ngay 29/4/2004 clia Thing dOc Ngan hang Nha nut

Can ci That Nglin hang Nha nwor Viet Nam so 46/2010/QH 12 nam 2010; Can ca. Luat cac TO chic tin dung so 47/2010/QH12 nam 2010; Can cu Luat Ke toan so 03/2003/QH1I nam 2003; Can ca-Nghi -clinh 156/2013/ND-CP ngay 11/11/2013 ciia Chinh phi quy

dinh chic ruing, nhiam vy, quyhi hgn va co call to chic caa Ngan hang Nha Inuit Hat Nam;

Theo de ngli cua Vu trufmg Vu Tai chinh- KO toan; Theng doc Ngan hang Nha nu& Viat Nam ban hanh Thong to seta cloi, 116

sung mat so tai khoan trong H¢ thong tai khocin Ice toan cat. To chic tin dung ban hanh theo Quyit dinh so 479/2004/QD-NHNN ngeiy 29/4/2004 mica Theng ciao Ngan hang Nha mdse.

Dieu 1. Bai be mot se) tai khoan trong He thong tai khoan ke toan cac t6 chic tin dung ban hanh theo Quyet dinh so 479/2004/QH-NHNN nhu sau :

1. Bai b6 tai khoan 312- "Gia tri tong cu lao clang dang dung da ghi vao chi phi".

2. Bai bo tai khoan 399- "Du pheing raj ro lai phai thu"

3. BE b6 tai khoan 472- "Mua ban ngoai to tar the nguan khac". 4. Bai be, tai khoan 479- "Chuyen doi ngoai to thanh toan trong twee".

5. Bdi bo tai khoan 481- "Nhan von a cho vay dang tai lay bang &Ong Viet Nam"

6. Bai b6 tai khoan 482- "Nhan vein de cho vay deing tai try bAng ngoai to".

7. Bai bo tai khoan 483- "Nhan tien Ay that dau tu, cho vay bang d6ng Viet Nam".

8. Hai be) tai khoan 484- "Nhan 666 ny that dau tr, cho vay bang ngoai to".

9. Hai be tai Ichban 561- "Chuyen dei ngoai thanh

10.Bai bo tai khoan 62- "Quy khen thuong, pink lgi".

NC

11.Bai b6 tat khoan 704- "Thu lai g6p von, mua c6

12.Bai b6 tai Ichoen 712- "Thu to nghiep vu bao lanh".

13.&Ai bo tai khoan 855- "Chi tong tic

14.Bai b6 tai khoan 8692- "Chi y to co quan".

15.Rai b6 tai khoan 921- "Cam kat bao Faith cho Ichach hang".

16.BAi bo tai khoan 925- "Cam kat tai trg cho khach hang".

Dieu 2. Sim d'ai, b0 sung mot so not dung trong He thong tai khoan kA man cac to chic tin dung ban bath theo Quyet dinh se; 479/2004/QD-NHNN nhu sau:

1. Sira dei, bo sung Mire I- Nhcmg quy dinh chung nhu sau:

a. Sira dei diem 1 nhu sau:

"He thong tai khoan ka toan nay ap dung dOi voi cac to chat tin dung, chi thanangan hang nuerc ngoai (sau day ggi clung la to chic tin dung).dugc thanh lap va float dgng theo Luat the to chile tin dung.";

b. 136 sung vao cuOi diem 5 nhu sau:

"Ngoai ra, cac to chic tin dung dirge ma them tai khoan chi ti6t theo yeu tau quan ly nghiep vu khi can thiet.";

c. Sim do' i diki 6.2 nhu sau:

"Viet hach Joan tren cac tai khoan ngoai bang duce tin hanh theo phuang phap ghi so don (Ng - Co - SO du Ng).";

d. Saa doi diem 7 nhu sau:

"Kited niem "trong nuerc" va "ntrot ngoai" quy dinh trong He thong tai khoan ke man cac to chat tin dung nay duce hieu theo !chat niem "nguai cu tra" va "nguiri khgng cu tra" quy dinh tai Phap , lenh ,Ngoai hoi 28/2005/PL:

UBTVQH11 ngay 13/12/2005 dugc sua dea, ,, b6 sung bed Phap lenh so 06/2013UBTVQH13 ngay 18/3/2013 sira dea, bo sung met so dieu tha Phap lenh ngoai hat".

2. Sim do" i mve II- He thOng tai khoan ke toan nhu sau

II. HE THONG TAI KHOAN KE TOAN CAC TO CHIC TIN DUNG SO HIED TAI

KHOAN TEN TAI KHOAN CapI Cap

II Cap III

Loa' 1: Von kha dung va cac khoan dau to

10 Tien mat, chung ter co gig trj ngoai te, kim loaf gut, da quy 101 Tien mat bang (long Viet Nam

1011 Tien mat tai don in 1012 Tien mat tai don vj had toan bito so 1013 Tien mat khong dil tieu chuan Itru thong eh& zit It

2

1014 Tien mat tai may ATM 1019 Tien mat dang van chuyen

103 Tien mat ngoai te 1031 Ngoai te tai don vi 1032 Ngoai to tai don vi hach town bao s6 1033 Ngoai to gin di nh& Wen thg 1039 Ngoai to dang van chuyen

104 Chting tir co gia trj ngogi to 1041 Ch'ing to co gia trj ngoai te tai don vj 1043 Chimg to co gia tri ngoai to gin di nh& thu 1049 Chang to co gia trj ngoai to dang van chuyen

105 Kim loci qut, di qut 1051 Vang tai dun vj 1052 Vang tai don vj hach town bao so 1053 Vang clang mang di gia tong, the tat 1054 Kim Ioai qut, da qut dang van chuyen 1058 Kim Ioai gut, da nut 'chic

11 Tien giri tai Ngan hang Nha rank 111 Tien girl tai Ngan hang Nha nuot bang deng Viat Nam

1111 Tien giri phong toa 1113 Tien girl thanh town 1116 Tien ky guy bao 'doh

112 Tien giri tai Ngan hang Ma nvac bang ngogi to 1121 Tien gin phong toa 1123 Tien girl thanh toan 1126 Tien kt qu, bito lath

12 Su tu tin phieu Chinh phii va cac Gidy th co gia ngAn han khac dit &au kien de tai chiet khan v&i Ngan hang Nha nuac

121 Dan tu vao tin phieu Ngan hang Nha nuac va tin phieu Chinh OM 1211 Dal) tu vao Tin phieu Ngan hang Nha ntrac 1212 Dau tu vao Tin phieu Kho bac

122 Dem tir vao cac gift) , ter c6 gift ngan hp khitc du dieu kien de tai chiet khan vai Ngan hang Nha nuac

123 Gia trj tin phial.' Ngan hang Nha fluty, Co chic tin dung dira cam c8 vay von 129 Dv phong giam gia.

13 Tie Tien, yang gni tai to chirc tin dung khac 131 Tien gin tai cac to chirc tin dung trong nuac bang dung Viet Nam

1311 Tien giri Wong ky han 1312 Tien gin co kY han

132 Tien giri tai cac t6 chiic tin dung trong nuts bang ngoai q 1321 Tien gin !cluing kt han 1322 Tien gin co ky hem

133 Tien gin bang ngoai to a nuac ngoai 1331 Tien gin kluing kV han 1332 Tian gin co kY han 1333 Tian girl chuyen dung

134 Tien gin bang dang Viet Nam & nuac ngoai 1341 Tien gfri killing let hp 1342 Tien gin co kY han 1343 Tien giri chuyen dung

135 Yang girl tai cac to chirc tin dung trong nuac 1351 Vang giri khong kt han 1352 Vang gill co IcY Ilan

136 Vang giri tai cac to chirc tin dung a nuac ngoiii 1361 Vang giri khong ky han 1362 Vang gin co Icy han

3

139 Dv pheng tin ro 14 ChUng khoan kinh doanh

141 Chang khoan Na 1411 ChUng khoan Chinh phi', chning khoan chinh quyen dja phuang 1412 Chung khoan do cac t6 chat tin dung khan trong nude phat hanh 1413 Ching khoan do cac t6 chfre kinh te trong nude phat hanh 1414 Chung khoan nude ngoai

142 Chung khoan Von 1421 ChUng khoin do cac t6 chtirc tin duns, khac trong nude phat hanh 1422 ChUng khoan do cac t6 cherc kinh to trong nude phat hanh 1423 Cluing khoan nude ngo

148 Chung khoan kinh doanh khac 149 Dv phOng 'Ali ro thing khoan

1491 Djr phang cu the 1492 Dv pining chung 1499 Du phong giam gia

15 Chtmg khoan dau to sdn sang de ban 151 Ching khoan Chinh phn, ehUng apart chinh quyen dia phuon g 152 Cluing khoan Ng do cac to chew tin dung khac trong nude phat hanh 153 Chung khoin Nq do cac to ehtirc kinh to trong nude phat hanh

ChUng khoan Nq nude ngoa i 154 155 Chung khoan Von do cac to ethic tin dung khan trong nude phat Minh 156 Cluing khoan Von do cac to chile kinh te trong nude phat hanh 157 Chung khoan Von nude ngoai

Dv phong rid ro chirng khoan 1591 Dv phong cu the 1592 Dv phong chung 1599 Dv phong giam gia

1 6 Chung khoin dau to giit den ngay dao hp 161 Chung khoan Chinh phu, chting khoan chinh quyen dia. phuang 162 Chung khoan Nq do the to chirc tin dvng khac trong nude obit hanh 163 Ching khoan Ng do cac to elnire kinh to trong nude phat hAnh 164 Ching khoan Nq nude ngoai 169 Dv phong rni ro chimg khoan

1691 Dv phong cu the 1692 Dv phong chung

Hoat doing 1 699

tin dung Dv phong giam gm

Loai 2:

20 Cho vay cac to chuc tin dung khan 201 Cho vny cac to cline tin dung trong nude bang (long Viet Nam

2011 Ng trong han 2012 Na qua han

202 Cho vay cac to chirc tin dung trong nuac hang ngoai to 2021 Ng rong han 2022 Ng qua han

203 Cho vay cac to chirc tin dung nude ngoai bang ngoai to 2031 Nq trong han 2032 Nq qua han

205 Chiet khan, tai chiet khau cOng cu chuyen nhvging va pay tei co gia khac 2051 Ng trong ban 2052 Ng qua ban

Dv phong rill ro 209 2091 Dv phong cv the 2092 Djr plying chung

21 Cho vay cac to clinic kinh ft', ca nhan trong nude

4

211 Cho vay ngan han bang (tong Viet Nam 2111 Ng trong han 2112 Ng qua han

212 Cho vay trung han bang doing Vi@ Nam 2121 Ng trong han 2122 Ng qua han

213 Cho vay clai han bang clang Vi@ Nam 2131 Ng trona han 2132 Ng qua han

214 Cho vay ngan ban bang ngoai to va yang 2141 Ng trong han 2142 Ng qua han

215 Cho vay trung han bang ngoai to va yang 2151 Ng trong han 2152 Ng qua han

216 Cho vay dai han bang ngoai to va yang 2161 Ng trong ban 2162 Ng qua han

219 Dv phang nil ro 2191 Dv pining cu the 2192 Dv phemg Chung

22 Chia khan tong co chuyen nhugng va giAy to co gia deli vol the TO chat kinh tt, ca nhan trong nu&

221 Chiet khau Yong cu chuyen nhugrtg va giay to co gilt bang ding Viet Nam 2211 Ng trong ban 2212 Nq mid han

7 222 Chiet khau ding cu chuyen nhugng va giay t& có gid bang ngoai to

2221 Ng trong flan 2222 Ng qua km

229 Dv phong rin ro 2291 Dv phong cu the 2292 Dv pining chung

23 Cho thue tai chinh 231 Cho thue tai chinh bang ding Viet Nam

2311 Ng trong han 2312 Nq qua. Ilan

232 Cho thue tai chinh bang ngoai to 2321 Ng trong han 2322 Ng qua hp

239 Dv phang rin ro 2391 Dv phong cu the 2392 Dv phong chung

24 Tra thay bao lanh 241 Cac khoan tra thay khach hang bang thing Viet Nam 242 Cac khoan tra thay khach hang bang ngoai to 249 Du phemg rai ro

2491 Dv phOng ca thee‘ 2492 Dv phOng chung_

25 Cho vay bang von tai try, uy thac dau hr 251 Cho vay von bang ding Viet Nam nhdn trvc nip dm the TA chat Quem to

2511 Ng hong han 2512 Ng qua hall

252 Cho vay van bang clang Vi@ Nam nhan caa Chinh phi' 2521 Ng trong ban 2522 Ng qua han

253 Cho vay Van bang ;ling Viet Nam nhan cua cite to chic, ca nhan khac

5

2531 Ng tong hp 2532 Ng qua. han

254 Cho vay On bang ngoai tO nhan no tip caa the TO chic QuOc t6' 2541 Ng trong hp 2542 Ng qua hark

255 Cho vay von bang ngoai to nhan tha Chinh phi 2551 Ng trong han

256 2552 Ng qua han

Cho vay von bang ngoai to nhan dm the to chirc, ea nhan khde 2561 Ng trong hp 2562 Ng qua han

259 Dv phong rni ro 2591 Dv phi:mg cu the 2592 Dv pheng chung

26 Tin dung d6i yeti cac to chile, ca nhan nett ngoai 261 . A Cho vay ngan han bang dong Viet Nam

2611 Ng trong han

262 2612 Ng qua han

Cho vay trung han bang dOng Viet Nam 2621 Ng trong flan 2622 Ng qua han

Cho vay dai han bang clang Viet Nam 263 2631 Nq trong non 2632 Ng qua han

264 Cho vay ngan" han bang ngoai to va yang 2641 Nq trong han 2642 Ng qua hp

265 Cho vay trung han bang ngoai to va yang 2651 Ng trong han

266 2652 Nq qua han

Cho vay dal han bang ngoai to va yang 2661 Ng trong han 2662 No qua han

267 Tin dung khac bang ding Viet Nam 2671 Ng trong han

268 2672 Ng qua Ilan

Tin dung khac bing ngoai to va yang Ng trong han 2681

2682 Ng qua han 269 Du pheng rni ro

2691 Dv phang nu the 2692 Dv phOng chung

27 Tin dung khan d6i vgi the to ehirc kinh te , ca nhan trong nude 271 Cho vay von dac bigt

Ng trong han 2711 2712 Ng qua hp

272 Cho vay thanh man ding nq 2721 Ng trong hp 2722 Ng qua Ilan

273 Cho vay dau to Kay dung co ban then k'e hoach Nha nage 2731 Ng trong hail

Ng qua han 2732 275 Cho vay khac

2751 Ng tong han 2752 Ng qua han

279 Dv phong rui ro

6

2791 Dtr pheng ell the 2792 Du phong chung

28 Cac khcsin nq eh& xil lt 281 Cite khoan nq cher Mr 1Y da co Si san xiet nq, gin nq

2811 Cie khoan ng cher Mr IV da c6 Si san xiet no, • an no tir 30/6/1998 ye trtrerc 2812 Cac khoitn no cher Mr 1Y khac da c6 tai san xiet no, On no

282 Cac khoitn no c6 Si san the chip lien quan den vu an dang eh& xet Mr 283 Ng ton dung co tai sin bao dam 284 Nq ton dung khong c6 tai san bao dam va khOng con dui tuong d6 thu nq 285 No tOn dung khOng c6 tai san bao dam nhung can nq con tOn tpi, clang hoot Ong 289 Du gluing risi ro no eh& Mr ly

2891 Dv phemg cu the 2892 Dv phemg chung

29 No cho vay doge khoanh 291 Cho vay ngan hon 292 Cho vay trung hp 293 Cho vay dai hnn 299 Dv pheng HU ro no dime khoanh

2991 Dv gluing cu the 2992 Du phong chung

Loai 3: Tai san co dinh va tat san Co !chic

30 Tai san co dinh 301 Tai san co dinh halt With

3012 Nha oh, vat kien true 3013 May moc, thiet bi 3014 Phuang tien van Si, thiet bi truyen dan 3015 Thiet bi, dung au cyan It 3019 Tai san co dinh him hinh khac

302 Tai sin co djnh vo hinh 3021

3024 Quien sli dung dat Phan mem may vi tinh

3029 Tai san co dinh vo hinh khac 303 Tai san co djnh thue tai chinh 304 Bit dOng san dau to 305 Hao men Si san co dinh

3051 Hao men Si san c8 dinh him hinh 3052 Hao men Si san c6 djnh vo hinh 3053 Hao men Si san c8 djnh di thue 3054 Hao men bit dOng san dau to

31 TM san khde 311 Ging cu, dung ell 313 Vit lieu

32 Xay dung ca ban, mua sam Si san co djnh 321 Mua sam tai sin c6 dinh 322 Chi phi xay dung ca ban

3221 Chi phi tong trinh 3222 Vat lieu clang cho xay dung co ban 3223 Chi phi nhan tong 3229 Chi phi khac

323 Sim ch&a Si san co dinh 34 GOp von, dau to dai han

341 Dau to vao tong ty con bang (king Viet Nam 342 Von Op lien doanh bang MT Viet Nam

3421 Von gop lien doanh yen cat to chic tin dung MSc 3422 V'On gop lien doanh vol ode to chic kinh to

7

343 Dau tu vao tong ty lien ket bang ding Viet Nam 344 Dau tu dai han kit bang Wing Viet Nam 345 Day tu vao ding ty con bang ngoai le 346 Vert gap lien doanh bang ngoai te

3461 Von gem lien doanh vgi cac 6 chic tin dung khac 3462 Vein gip lien doanh vai cac t6 chuc kinh te

347 Dau tir vao cong ty lien ket bang ngoai 0 348 Dati tu dal han khac bang ngoai te 349 Dv pitting giam gia dau tu dai hart

35 Cac khoan Mai thu ben ngoai 351 t KY quy", the chap, cam co 352 Cac khoan tham 8, lqi dung 353 Thanh Wan vori Ngan sach Nha nu&

3531 Tam ting nOp Ngan sach Nha nuot 3532 Thue gia trj gia tang dau vao 3535 Tai san thue thu nhap hoan loi 3539 Cac khoan cha Ngan sach Nha nu& thanh town

355 Chi hi xis I' tai san bao dam no 359 Cac khoan khac phai thu

3591 Phai thu cluvc phan loci la tai san co rili ro tin dung 3592 Phai thu khac 3597 Dv phong rni ro cu the 3598 Dv phong lin ro chung 3599 Dv phong phai thu kW, deli

36 Cac khoan phai thu 4 be 361 Tam ling va phai thu nen be bang ding Viet Nam

3612 Tam ling a hoat dOng nghiep vu 3613 Tam 'Mg tion Itrong, ,cong tac phi cho can b0, nhan vien 3614 Tham 8, thieu mat tien, tai San cha icir 19 3615 Cac khoan phai hal thuemg da can b0, nhan vien to chik tin dung 3619 Cac khohn phai thu khac

362 Tam Crng va phai thu ned 60 bang ngoai te 3622 Tam img cho cac van phOng dai dien, chi !SIM a nu& ngohi 3623 Tam Ung cong tat phi cho can b0, nhan vien 3629 Cac khoan phai thu khac

366 Cac khoan phai thu tir cac giao dish nOi bQ 3661 Cac khoan phai thu to cac chi nhanh 3662 Cie khoan phai thu tit HOi sei chinh

369 3692

Cac khoan phai thu khac Gia tri khoan no giao COng ty quan 19 nq va khai Mac tai salt

3699 Cac khoan phai thu khac 37 Mua no

371 Mua nq bang clang Viet Nam 372 Mua ng bang ngoai te 379 Dv phong raj ro

3791 Dv phong cu the 3792 Dv phOng chung

38 Cac tai san Co khac 381 Chuyen van a cap tin dung hop yen

3811 Chuyen von de cap tin dung hop von bang ding Viet Nam 3812 Chuyen von de cap tin dung hop von bang ngoai te

382: US/ thac 3821 UV thac cap tin dung bang ding Viet Nam 3822 UST that cal) Undying tjap,i ngoai te 3823 tit that khac bang dung Viet Nam 3824 UV that khac bang ngoai te

8

383 DL tu vao cac thiet hi cho thue tai chinh 3831 DL tu vao cac thiet bi cho thue titi chinh bang clOng Viet Nam 3832 DL to vao cac thiet bi cho thue tai chinh bang ngoai to

386 Du phong rui ro 3861 Du phong nil ro cu the 3862 Du phong nii ro Lung 3863 Du phOng IL ro khfic

387 Tai san gin nq aa chuyen quyen so LAM cho t6 chuc tin dung, dang cho xir IV 388 Chi phi cher phan be 389 Tai san co kit

39 Lai va phi phai thu 391 Lai phai thu ta tien Li

3911 Lai phai thu to tien gal bang dong Viet Nam. 3912 Lai phai thu dr tien giri bang ngoai to

392 Lai phai thu ta dau tu chimg khoan 3921 Lai phai thu tir tin phieu Ngfin hang NM nubs va tin phieu Kho bac 3922 Lai phai thu M chimg khoan dau tu san sang de ban 3923 Lai phai thu dr chime khoan dau tu gift den ngay dao han

394 Lai phai thu to hoat dengtin dung 3941 Lai phai thu to cho vay bang dong Viet Nam 3942 Lai phai thu ta cho vay bang ngoai e va yang 3943 Lai phai thu to cho thue tai chin"! 3944 Lai phai thu ta khoan trit that' khach hang dugs It lanh

395 Lai ph& thu to nghiep lett mua no 3951 Lai phai thu to nq mua bang dong Viet Nam 3952 Lai phai thu to ng mua bang ngoai to

396 Lai phai thu ta cac corm ell tai chinh phdi sinh 3961 Giao dich hoin doi 3962 Giao dich kV han 3963 Giao dich tuang lai 3964 Giao dich quyen chon

397 Phi_phai thu tra Loai 4: Cac khoan phai

40 Cac khoan No Chinh pha va Ngan hang NM mac 401 Tien gui dm Kho bac Nha nu& bang dong Via Nam 402 Tien gui tha Kho We Nha nuac bang ngoai to 403 Vay Ngfin hang Nha nuerc bang Clang Via Nam

4031 Vay then 1th sa tin dung 4032 Vay chiet khau, tai chiet khau cac giAy ta co gia 4033 Vay cam c6 cac gitty ta co gia 4034 Vay thanh toan bit tra 4035 Vay hO try dac biet 4038 Vay lchac 4039 Ng qua hnn

404 Vay Ngin hang Nha mac bang ngoai to 4041 Ng vay trong hp 4049 Nq qua. han

41 Cac khoan Ng cac to chirc tin dung Ichac 411 Tien Li cim cac to chirc tin dung trong nuem bang dong Viet Nam

4111 Tien gui khang KY han 4112 Tien gfri co kV hp

412 Tien gfri dm the t6 chile tin dung trong nu& bang ngoai N 4121 Tien gui khong ky han 4122 Tien gui c6 ky han

413 Tien gui tha cac n_gan hang a nuac ngoai bang dong Viet Nam

9

4131 Tian gui khong ky han 4132 Tien gin co IcS, han

414 Tien gui caa cac ngan hang a nude ngoai bang ngoai to 4141 4142

Tian gui khong Icy han Tien gui co Icy han

415 Vay the to chirc tin dung trong nude bang dong Viet Nam 4151 Ng vay trong ban 4159 No qua han

416 Vay the to cline tin dung trong nude bang ngoai to 4161 Ng thy trong han 4169 Ng qua han

417 Vay cac ngan hang & nu& ngoai bang (tang Viet Nam 4171 Ng vay trong han 4179 Ng qua. han

418 Vay cac ngan hang a nude ngoai bang ngoai to 4181 Ng vay trong hen 4189 Ng qua han

419 Vay chi& lchau, tai chiat khAu corm cu chuyen nhugng va cac giay tb co gia khac 42 Tien gui dm khach hang

Tien gui cim khach hang trong nu& bang clang Viet Nam 421 4211 Tien gui khong ky han 4212 Tien gui co ky han 4214 Tien gui On chuyen dung

422 Tian gui dm khach hang trong nude bAng ngoai to 4221 Tien gth kitting ky han 4222 Tien gui co ky han 4224 Tian gui van chuyen dim

Tien gui tiet kiam bang dong Viet Nam Tien gut bet ktgm khong ky han Tien gui tiet kiam cat ky han

423 4231

4232 4238 Tien gui fiat kiam khac

424 Tien gui tiet kiam bang ngoai to va yang 4241 Tien gui tiet kiam khong ky han 4242 Tian gui tier kiam co Icy han

425 4251

Tien gui tha khach hang nut ngoai bang clang Viet Nam Tien gui kitting ky hp

4252 Tien gui co kit han 4254 Tien gui von chuyen dung

426 Tian gui dm khach hang nude ngoai bang ngoai to 4261 Tien gui khong !cc, han 4262 Tien gui co Icy han

Tien gui von chuyen &mg 4264 427 Tien ky quy bang dong Viet Nam

4271 Tien gui de bao dam thanh toan S8c 4272 4273

Tien gui de ma Thu tin dung (L/C) Tien gui a bao dam thanh toan The

4274 KY quy bao lanh 4277 KY quy dam bao thue tai chinh 4279 Bao darn the khoan thanh toan khac

428 Tien k9 quy bang ngoai to 4281 Tien gui de bao dam thanh toan Sec 4282 Tien gui a ma Thu tin dung (L/C) 4283 Tian gui de bao dam thanh toan The

KY quy bao lAnh 4284 4287 KY quy dam bao thue tai chinh 4289 Bao dam the khoan thanh Wan khac

10

43 T6 chfrc tin dung phat hanh giay to co gia 431 Menh gilt giay to co gia bang long Viet Nam 432 Chiet khan • iAy to co gia bang long Viet Nam 433 Pht, trei giay to co gia bang &Mg Viet Nam 434 Menh giit giay to co gia bang ngoai to va yang 435 Chiet khauxgiay to co gia bang ngoai to va yang 436 Phu trei giay to c6 gia bang ngoai to va Yang

44 Von tai tro, en/ thac du tu, cho vay 441 Van tai tro, tit thac ,dau tu, cho vay bang Clang Viet Nam

4411 Van nhancfia cac to chirc, ca nhan nubs ngoai 4412 Von than cua Chinh phi! 4413 Van nhan cfia cac to chat, ca nhan trong nu&

442 Von tai tro, ut thac .dau tu, cho vay bang ngoai to 4421 Von nhan cfia cite t8 chfic, ca nhan ntrck ngoai 4422 Van than dm Chinh phit 4423 Von nhan cita cac to chfrc, ca nhan trong nubs

45 Cie khoan phai tra cho ben ngoai 451 Cac khoan phai tra ye xay dung co ban, mua sam tai On co djnh 452 Tien gifi he va doi thanh toan

4521 Tien gilt he va dqi thanh town 4523 Thanh toan vai khach hang ye tien kitting du tieu chuttn ltru thong oh& xir 1Y

453 Thue va cac khoan phai net) Nha nuerc 4531 Thue gift tri gia tang phai nop 4534 Thue thu nhop doanh nghiep 4535 Thue thu nhip hoan lai phai tra 4538 Cac loaf thue khac 4539 Cac khoan piled nem !chew

454 Chuyen tien phai tra bang dang Viet Nam 455 Chuyen tien phai tra bang ngoai to 458 Chinh lech mua ban no cho xir It 459 Cac khoan chic thanh toan khic

4591 Tien thu Cu viec ban ny. , Lai san bao dam ng hoac khai Mac tai san bao dam no 4599 Citc khoan chic thanh [coin Ichac

46 Cie khoan plied tra nei 60 461 Thera qujr, tai sari Mira chef xer ly 462 Cac khoan piled tra cho can b0, nhan vien to chirc tin dung 466 Cac khoan phai tra to cac giao djch nei be he thong to chfrc tin dung

4661 Cac Ichoin phai tra cac chi nhanh 4662 Cac khoan phai tra Hai so chinh

467 Gid tri khoan no nhan dm ngan hang thuong mai de (man It va khai thac 469 Cac khoan phai tra }chew

47 Cac giao djch ngoai h6i 471 Mua ban ngoai to kinh doanh

4711 Mua ban ngoai to kinh doanh 4712 Thanh wan mua ban ngoai te kinh doanh

473 Giao djch hoin dal (SWAP) 4731 Cam ket giao djch hoan di tien to 4732 Gia tri giao djch hoan dal tien to

474 Giao djch IcY han (FORWARD) 4741 Cam kat giao djch IcY han tien to 4742 Gia trj giao djch Ict han tien to

475 Giao djch tuong lai (FUTURES) 4751 Cam ket giao djch tuong lai tien to 4752 Gia tri giao dial Mang lai tien to

476 Giao djch quyen ellen OPTIONS) 4761 Cam ket giao djch quyen chon tien to

11

4762 Gia tri giao djch quyen chon Lien to 478 Tieu thu yang bac, di out

48 Cac tai san Nq khfic 481 Nhan von de cep tin dung hop von ,

4811 Nhan von a cay tin dung hop yen bang d8ng Viet Nam 4812 Nhan On de' cap tin dung hop yen bang ngoai to

482 Nhan hen ay than 4821 Nhan tien ely that bang dOng viet Nam 4822 Nhan lien ny thac bang ngoai to

483 Quy phat trien khoa hoc va cong nglic 4831 Quy phat trien khoa hoc va cong nghg 4832 pay phat then khoa hoc va cling nghg da hinh hanh tat san co djnh

Quy khen thuong , phiac Iqi va thtremg Ban quan It dieu hkh 484 4841 Quy khen thucmg 4842 Quy phim 1 i 4843 Quy ph& lqi da hinh thanh tai san c6 djnh 4844 Quy thuong Ban quan 12i dieu hanh

485 Quy dv phor4 v6 trey cap mat vigc lam 486 Thanh Man doi voi cite cong cu tai chinh phat sinh

4861 Thanh toan dei yeti giao djch hoan del (SWAP) 4862 Thanh toan del ven giao djch kV han (FORWARD) 4863 Thanh man doi veri giao dich Mon. lai (FUTURES) 4864 Thanh toan doi veri giao dick quyen chon (OPTIONS)

487 Cau phan ng cua Co phieu nu dai 488 Doanh thu ch& phan b6 489 Da phong rid ro khac

4891 Dv phong cho cac djch vu [hanh toan khac 4892 Du ph6ng giam gia hang tan kho , 4895 Dv chun den va cac cam ket dua ra 4896 Du phOng cu the d6i vai cac cam ket dua ra 4899 Dv phOng nii ro kith.°

49 Lai va phi phai tra 491 Lai phai tra cho tien gen ,

4911 Lai phai tra cho tien gin bang deng Vigt Nam 4912 Lai phai tra cho tien gen bang ngoai to 4913 Lai phiti tra cho tien gin tiet kigm bang deng Vigt Nam 4914 Lai phai tra cho tjen gin tiet kigm bang ngoai to

492 Lai phAi tra ve Oat hanh cac giay to c6 gi 4921 Lai phai tra cho cac giay to c6 gia bang d8ng Viet Nam 4922 Lai phat tra cho cac giay to c6 gia bang ngoai to

493 Lai phai tra cho tien vay , 4931 Lai phai tra cho tien vay bang Ming Viet Nam 4932 Lai phai tra cho tien vay bang ngoai to

494 Lai phai tra cho von tai trq, tit thac dau tu, cho vay 4941 Lai phai tra cho von tai trey, ut thac dell to bang &mg Viet Nam 4942 Lai phai tra cho von tai trq, tit thac dau tir bang ngoai to

496 Lai phai tra cho cac cong cu tai chinh phai sinh 4961 Giao djch holm doi 4962 Giao dich kV han 4963 Giao djch ttrong lai 4964 Giao djch quyen chon

497 Phi phai tra Loa 5: 14oat king hanh town

50 Thanh toan girva cac to cherc tin dung 501 Thanh toan bit tru gala cac ngan hang

12

5011 Thanh toan ha hit dm ngan hang chti tri 5012 Thanh Man bit tar elks ngan hang thanh vien

502 Thu, chi hp giaa efic to chat tin dung 509 Thanh toan kirk §iaa cac to chirc tin dung

51 Thanh toan chuyen tien 511 Chuyen tien nam nay dm don vj chuyen tien

5111 Chuyen tien di nam nay 5112 Chuyen tien den nam nay 5113 Chuyen tien den nam nay cher za It

512 Chuyen tien nam truot elm don vi chu en tien 5121 Chuyen tien di nam Mr& 5122 Chuyen tien den nam trade 5123 Chuyen tien den nam truerc eh& xir 19

513 Thanh Man chuyen tien nam nay tni Trung tam thanh Man 5131 Thanh Man chuyen tien di nam nay 5132 Thanh Wan chuyen tien den 'tam nay 5133 Thanh toan chuyen ben den nam nay eh& milt',

514 Thanh toan chuyen ten nam trutc tai Trung tam thanh Man 5141 Thanh Man chuyen tien di nam ha& 5142 Thanh toan chuyen tien dEn nam tithe 5143 Thanh toan chuyen tin dEn nam tradm cher xa 19

519 Thanh toan khac giaa the don vj tong tang ngan hang 5191 Dieu chuyen yen 5192 Thu h .°, chi he 5199 Thanh toan khac

52 Thanh toan lien hang 521 Thanh town lien hang nam nay trong toan h'e thong ngan hang

5211 Lien hang di dun nay 5212 Lien hang den nam nay 5213 Lien hang den nam nay da (M chieu 5214 Lien hang den nam nay doi ded chieu 5215 Lien hang den nam nay con sai lam

522 Thanh Man lien hang nam nem trong toan he thong ngan hang 5221 Lien hang di nam tut 5222 Lien hang den nam throe , 5223 Lien hang den nam trade a ded chieu 5224 Lien hang den nam tank CIO ded chieu 5225 Lien hang den nam truerc con sai lam 5226 Chuyen tau lien hang di Om nem 5227 Chuyen tau lien hang den nam truerc

523 Thanh toan lien hang nam nay tong tang tinh, thanh pho 5231 Lien hang di nam nay trong tong tinh, thanh 06 5232 Lien hang den nam nay trong tang,tinh, thanh 016 5233 Lien hang den nam nay da del chieu trong tang tinh, thanh pile 5234 Lien hang den nam nay dyi deal chieu trong tang tinh, thanh phiS 5235 Lien hang den nam nay can sai lam trong tang tinh, thanhyto

524 Thanh toan lien hang nam tnrerc trong tang tinh, thanh ph8 5241 Lien hang di nam try& trong tang tinh, thanh pho 5242 Lien hang den Om tank ton§ rimg tinh, thanh pho 5243 Lien hang den ram not da doi chieu trong tang tinh, thanh phi,. 5244 Lien hang den nam tnrot dqi doi chieu trong tang tinh, thanh ph6 5245 Lien hang den nam truerc con sai lam trong tang tinh, thanh pile 5246 Chuyen tieu lien hang di nam [mom trong timg tinh, thanh pho 5247 Chuyen hen hen hang den nam tarot trong tang tinh, thanh pho

56 Thanh man vai cat ngan hang er ntnic ngoai 562 Thanh toan song bien

13

563 Thanh toan da bien 69 Cac khoan thanh loan khac

Loai 6: Nguem von chit s& him

60 Von dm to chtic tin dung 601 Van dieu le 602 Van dau tu xa dun: co ban, mua s at tais n co Binh 603 Thang du van co phan .1 a *hien iu 609 Von khac

61 Qu - cua to chin tin dung 611 Qut du tr& be sung von dieu le 612 Qu9 dau tu phat Ulan i

6121 Qu9 dau tu phat trien 6122 Qui" nghien cuu khoa hcm va dao tao

613 Qu9 du phOng tai chinh

63 619 Qu9 khac

Chenh lech ' lid hen doai, van: bac da 8 u 631 Chenh lech ' :id hoi doii

6311 Chenh lech 6', gia hoi doai danh gia lai vao then diem lap bac, cao 6312 Chenh lech tY gia h6i doai trong giai don dau tu xay dung co. ban 6313 Chenh lech 'It gia hoi doai to chuyen dei bao cao tai chinh

632 Chenh lech dinh giit lai yang bac, di quV 633 Chenh tech danh m lai tong cu tai chinh phal sinh

6331 Giao dich hoan doi 6332 Giao dich kV ban tien to 6333 Giao dich tuon• lai tien to 6334 Giao dich quyen ohm den to

64 6338 Con: cu •hai sinh khac

Chenh lech danh gia lai tai san 641

Chenh lech danh gia lai tai san

642 Chenh lech danh gil lai tai san co Binh 65 CO phieu tru dai 69

Lqi nhuon chug phan phai

691 Lqi nhuon nam nay 692

Lqi nhuan nam truck

Loai 7: Thu nhap 70 Thu nha4tir hoat dOng tin dung

701 Thu Mi tian gm 702 Thu tai cho vay

03 Thu lai to din tu chirn•- khoin 04 Thu tir n:hie I vu bac lanh 05 Thu lai cho thue tai chinh

706 Thu lai to nghiep vu mua ban no

71 09 Thu khac to hoat dOng tin dung

Thu nhap phi to hoat deng dich vu 7 1 Thu to dich vu thanh roan 713 Thu to djch vu ngan guy 714 Thu tir nghiep vu tit thac va dai K 715 Thu In dich vu tu van 716 Thu M. kinh doanh va djch vu bao hiem 717 Thu *hi nthie• vu chi& khau 718 Thu It cung (mg dich vu bao quan tai san, cho thue tu ket 719 Thu khic

72 Thu nha. tU bon den: kinh doanh n • mu hoi 721 Thu ye kinh doanh ngoai to

14

722 Thu ve kinh doanh yang 723 Thu tir cac Gong ell tai chinh phi sinh tien to

74 Thu nhap tit hoat dOng kinh doanh khac 741 Thu ye kinh dearth cluing khoin 742 Thu tn. nghiep vu mua ban no 748 Thu to cac tong cu tai chinh phai sinh khac 749 Thu ye hog dOng kinh doanh Joao

78 Thu nhap gop von, mua et) phan 79 Thu nhap khac

Loai 8: Chi phi

80 Chi phi heat Ong tin dung 801 Tra lair tien giri 802 Tra Ili tien vay 803 Tra iat pith hanh giay to co gib. 805 Tra lai tien thue tai chinh 809 Chi phi khfic cho heat &Ong tin dung

81 Chi ppf hog do, ng clich vu 811 Chi ye dich vu thanh toan 812 Cuerophi buu dien ye mpg vigil th8ng 813 Chi ye ngan quy

8131 Van chayen, bac xop tien 8132 Kiem deem , pilaf' loai va Clang goi tien 8133 Bac, ve tien 8139 Chi khan

814 Chi ve nghiep vu u ' thac va dai ly 815 Chi ve dich vu to van 816 i Chi phi hoa hong mai gieri 819 Chi khac

82 Chi phi hog dOng kinh doanh ngoai hei 821 Chi ve kinh doanh ngoai to 822 Chi ve kinh doanh yang 823 Chi ye cac cong cu tai chinh phai sinh tien to

83 Chi nop thue va the khoan phi, le phi 831 Chi nop thud 832 Chi nop cac khoan phi, le phi 833 Chi phi thue thu nhap doanh nghiep

8331 Chi phi thue thu nhap doanh nghiep hien hanh 8332 Chi phi thue thu nhap doanh nghiep hail loi

84 Chi phi hoot dOng kinh doanh khac 841 Chi ye kinh doanh cluing khoan 842 Chi del lien quan nghiep vu cho [hue [hi chinh 843 Chi ye nghiep vu mua ban no: 848 Chi ye cac cong cu tai chinh phai sinh khac 849 Chi ye heat dOng kinh doanh khac

85 Chi phi cho nhan vien 851 Lucmg va phu cap

8511 Lucmg va phu cap luong 852 Chi trang phuc gao (Itch va phuong tien Wm h8 lao dung 853 Cac khoiri chi de clang gop theo Itrong

8531 Non bao hiem xa hei 8532 Nop bao hiem y to 8533 NOp bao hiem lao dOng 8534 Nop kinh phi cong dean 8539 Cac Ichoin chi Clang gap khac theo the do

854 Chi fro cap 8541 Tro: cap kin!, khan

15

8542 Tro cap thoi viee 8549 Chi trg cap khac

856 . .z

Chi an ca cho can bp, nhan v ien to chtic tin dung 857 Chi y to cho can be nhan vien to cherc tin dung 859 Chi kHz cho can b9, nhan vien to chire tin dung

86 861

Chi cho hoar dOng quan 19 va cong ye Chi ve vat lieu va gmy to in

861 I Vat lieu van phong 8612 Glay ta in 8613 vp mang tin 8614 Xang au 8619 Vat lieu khac

862 Cling Se phi 863 Chi dao too, huh luyen nghiep vu 864 Chi nghien cam Ara dim dung lchoa hgc cong nghe, sang kien, tai lien 865 Chi buu phi va dien thoai 866 Chi xuat ban tai lieu, tuyen truyen, quang coo tiep thi, khuyen mai 867 Chi mua tai lieu, sach bao 868 Chi ve the host dOng doan the caa to cherc tin dung 869 Cac khoan chi phi quail 15f khac

8691 Dien, mite, ye sinh ca quan 8693 Hol nghi 8694 Le tan, khanh Het 8695 Chi phi cho viec kiem Loan, thanh tra, kiem tra hoar &Ong t 6 chire tin dung 8696 Chi thue chuyen gia trong va ngoai nacre 8697 Chi phi phOng shay, chin ehay 8699 Cac khoan chi kit

87 Chi ve tai san 871 Khau hao ca ban tai san co dinh 872 Bao dubng va siva choa tai san 874 Mua sam cong cu lao d'eng 875 Chi bao hiem tai san 876 Chi thue tai sari

AA Chi phi chr phong, ban toan va bao hiem [roil gen dm khach hang Chi du phOng 882

8821 Chi du phong giam gia yang 8822 Chi du phong Ng phai thu kh6 del 8823 Chi du phong giam gia chUng khoan 8824 Chi du phong cho the dich vu thanh toan 8825 Chi du phong giam gia hang ton kho

Chi du phong Main gia khoan gem vein, rlAu to mua co phial Chi du phOng ded voi cac cam ket dim ra 8827

8829 Chi du phOng rui ro khac 883 Chi nop phi bao hiem, bao toan lien gin cua khach hang

89 Chi phi khac 891 Chi cong tic xa hen 899 Chi phi khk then the de Si chinh

Loa 9 Cac Si khoin ngoai bang can dei Ice toan

90 Tien khong c6 gia tri ltru hanh 901 Tien khong eó gia trj Itru hanh

9011 Tien mau 9012 Tien Itru niem 9019 Tien nghi gm, ben gia, nen hi pha heal cho xis ly

91 Ngoai to va ehemg to co Ria trj bang ngoai to 911 Ngoai to

9113 Ngoai to ctia khach hang gen di nude ngoai nha thu

16

9114 Ngoai to khong dit tieu Oman Iuu hanh eh& xir 19 912 Chimg to co gid trj bang ngoai to

9121 Ching to co gia trj bang ngoai to dung lam mau 9122 Chimg to co gia trj bang ngoai to nhan gift h8 hoAc thu hp 9123 Chang to c6 gia trj bang ngoai to giri di nu& tholi nit thu 9124 Chung to co gia trj bang ngoai to do rank ngoai ph den dgi thanh Man

92 Cac van ban, chUng to cam ket dim ra 921 Cam ket bao lath vay On 922 Cam ket bao lanh thanh toan 923 Cac cam ket giao djch hen dodi

9231 Cam ket mua ngoai to trao ngay 9232 Cam ket ban ngoai to trao ngay 9233 Cam ket mua ngoai q co kV han 9234 Cam kat ban ngoai to co q han 9235 Cam ket giao djch hoan den tien to 9236 Cam ket giao dich quyen chgn Mua tien to 9237 Cam ket giao dich quyen chgn Ban tien to 9238 Cam ket giao dial trong lai tien to

924 Cam ket cho vay kh8ng thy ngang 925 Cam ket trong ng,hiep vu thu tin dung (L/C) 926 Cam ket bao lath time hien Imp dong 927 Cam ket bao lath du than 928 Cam ket bao lath khac 929 Cat cam ket Ichfic

9291 ligp dong hoan del lai suOt 9293 Hqp deng mua ban gitty to co gia 9299 Cam lc& khac

93 Cac cam ket nhan dupe 931 Cac cam kat bao lanh nhan to de to chirc tin dung khac

9311 Vay yen 9319 Cac bao lanh khac

932 Bao lanh nhan to the ca quan Chfnh phi' 933 Bao lath nhan Cu cat Gong ty bao hiem 934 Bao lanh nhan fa cat to chat pi& to 938 Cac van ban, chfrng to cam ket khac nhan dugc 939 Cie bao lath khac than dugc

94 Lai cho vay va phi phin thu chua thu dugc 941 Lai cho vay chua thu dugc bang denig Viet Nam 942 Lai cho vay chua thu dirge bang ngoai to 943 Lai cho thug tai chinh chua thu dirge 944 Lai cluing khoan chua thu dirge 945 Lai tien gui chua thu dirge 949 Phi phai thu chua thu dirge

95 Tai san dung di cho thug tai chinh 951 Tai san dung de cho thug tai chinh dang quan N tai tong ty 952 Tai san dung de cho thug tai chinh dang giao cho khach hang thug

96 Cac giay to co gia dm to chat tin dung that hanh 961 Cac May to co gia mau 962 Clic giay to co gia cUa to chirc tin dung

97 Ng kho doi da xfr 1Y 971 Ng hi Mn that dang trong then gian theo doi

9711 Nq goo bj ton that dang trong thai gian theo del 9712 Ng iai bj ton that dang trong theri gian theo doi

972 Ng ton that trong hoot dOng thanh than 98 Nghiep vu mua ban nq, tit that va dai N

981 Nghiep vu mua ban ng

17

9811 Ng goc da mua 9812 Lai dm khoin nq da mua 9813 No gee da ban 9814 Lai cfta khoan no da ban

982 Cho vay theo hop dOng hop von 9821

9822 Ng trong han Ng mid han

983 Cap tin dung theo hop long nhdn ily thdc 9831 No trong Ilan 9832 No qua han

984 Cac nghiep vu Lit that va dai 15, kW 989 Chemg khoan km k9

99 Tai san ya thong to khac 991 Kim loai quy, da out gift he 992 TM san khac gift he 993 Tai sari thue flow 994 Ili sin the char, cam c6 cna khach hang 995 Tai sib gan, met nq cher xer ly , 996 Cac giay to. có gid dm !Mach hang dua cam co 997 TM san nhen cda ngan hang thuang mai hodc ,nhan to viec mua lai no

Tai san, giay try co gia dm to chirc tin dung the chap, cam cep 999 Cac chUng tir do gid trj khac dang bdo quern

3. SCra doi nOi dung hach toan chi tiet tai khoan 1011 - Tien mat tai don vi nhu sau:

"Hach than chi tiet: Mo. 02 tai khoan chi tiet: - Tien mat da tc.i6m dm.

- Tien mat thu theo tai niem phong."

4. Saa dot tai khoan 105 - Kim loai quy, da quy nhu sau:

khotin 105 - Kim loci guy, da quy

Tai khoan nay dung hach toan gia tri kim loaf quy, da quy cua to clam tin dung.

Hach tool) tai khoan nay phai thum hien theo cac quy dinh sau:

I. T6 chat tin dung phai phan bier yang tien to va yang phi tien te.

- Vang tien to (thu'Oc khoan muc tit te) la ngoai hei theo quy dinh tai diem d khoan 1 Dieu 4 Phap lenh Ngoai hai so 28/2005/PL-UBTVQH1 I nsay 13/12/2005, hoac yang tieu chuan quem te (la yang khOi;vang thoi, yang mieng, yang la có dau kiem dinh chat lugng va trong ltryng, c6 mac hie'u caa nha san xuat yang quoc te hoac caa nha san xuat yang trong nuck duce quec to tong nhan). ,Vang tien ducx coi nhu met loai ngoai san va la tai s du tni thanh toan (vac te.

- Yang phi tien to (thuOc khoan muc phi tien to 11 yang duct mua vOi muc dich gia tong, the tac lam do trang sac. Yang phi tien to duce coi nhu met loai vat tu, hang hoa th6ng thuemg.

2. Ke toan chi tier, ke toan tong hap del yeti tai khoan yang tien te Mang tu nhu ke toan tar khoan ngoai te. Nghiep vu mua ban va phai sinh yang tien te,

18

Ica loan sir dung can tai khoan mua ban va phai sinh ngoai te hach toan (coi yang nhu mat loai ngoai te).

3. Ke toan dai yeti tai khoan yang phi tien te theo gia gac, cu the:

7 Gia tri yang phi tien te khi nhap kho, xuat kho deu tinh theo gia mua thuc te. Truemg hop yang phi tien to nhap kho co nhieu gia mua khan nhau thi khi xuat kho, gia tri yang phi tien te xuat kho duce hach Man theo gia mua binh quan dm so yang phi den te ton kho.

- Hai veyi cac to Marc tin dung co dieu kien to chirc hach toan theo va bao quan so yang phi den te ton kho theo gia mua khan nhau, ke toan c6 the ap dung phuong phap hach toan gia tri yang phi tien te' xuat kho theo &mg gia mua thuc te cila so yang phi 'lien te do.

- Hoat dOng tieu thu yang phi tien te sir dung tai khoan 478 - Ti8u thy yang bac, da quy.

,4. Trong Ice toan chi tiat va yang, cac to chirc tin dung hach toan ca. gia tri va khoi lucmg hien vat nhap, xuat, ton kho. Khi len Bao cao ke toan, gia tri yang &rot quy doi ra &mg Viet Nam theo tY gia quy dinh.

Tai khoan 105 - Kim loai quy, da quy c6 cac tai khoan cap III sau:

1051 - Vang tai don vi

1052 - Vang tai don vi hach toan bao so 1053 - yang dang mang di gia Ming, the Mc

1054 - Kim loai quy, da quy dang van chuy'en

1058 - Kim loai quy, di quy khan.

Tai khoan 1051 - Vang tgi den vi

Tai khoin nay dung hach toan gia tri yang dm to chirc tin dung.

Ben Na ghi: - Gia tri yang nhap kho.

Ben CO ghi: - Gia tri yang xuat kho.

So dir No: - Phan anh gia tri yang ton kho tai don vi.

Hach town chi filet:

- Mo tai khoan chi titt theo yang tien te va yang phi lien te.

Tai khotin 1052 - Yang tot clan of hach toan btio so

Tai khoan nay dung theo dell gia tri yang tai quy mia cac don vi hach toan bao so (khong lap bang can del ke toan rieng).

Ben Na ghi: - Gia tri yang ti8p quy cho cac don vi hach toan bao se.

- Gia tri yang don vi hach boon bao so thu vao.

19

Ben CO ghi: - Gia tri yang don vi hach toan bao so chuydn vo cho don vi chit quan. - Gia tri yang don vi hach toan bao so chi ra.

SO du Ng: - Gia tri yang hien dang con din qui tai don vi hach loan bao so.

Hach town chi tiet: - Mo tai khoan chi tt et theo tang don vi hach toan bao so.

Tai khoitn 1053 - Vang dang mang di gia ming, chi tac

Tai khoan nay clUng de theo doi gia tri yang xuat kho mang di gia tong the tac cila to chirc tin dung.

Ben Na ghi: - Cid tri yang xuat kho mang di gia thing the tac.

Ben CO ghi: - Gia trt yang mang di gia ding the tac da nhap tai kho.

So du: Ng: - Phan anh gia td yang dang mang di gia tong, the tac.

Hach Wan chi fiat:

- MO 01 tai khoan chi tiet.

Tcii khotin 1054 - Kim loaf qui, del qui clang van chuyin

Tai khoan nay dUng de hach toan gia tri kim loaf quy, da quy xuat qui don vi chuyen cho cat don vi khan dang tren duang van chuyen. Truang hop giao nhan Ulric tiep Ichong hach toan vao tai khoan nay.

Ben Ng: ghi: - Gia tri kim Ioai quy, da quy xuat qui chuyen den the don vi nhan.

Ben CO ghi: - Gia tri kim Ioai qui, da qui/ da chuyen den cho don vi ,nlian (can dr vao Bien ban giao nhan hoac glair bao de hach than).

SO du: Ng: - Gia tri kim loci qui, di quy chuyen cho cac don vi dang van chuyen.

Hach town chi tiet:

- Mo tai khoan chi tier theo tang don vi nhan kim loaf qui, di qu9 chuyen den.

Tai khoein 1058 - Kim loci quy, del qui kink

Tai khoan nay dung de hach toan gia tri kim Ioai qu9, de quy cua to chlic tin dung.

IV8i dung hach toan tren tai khoan nay piing not dung hach toan tren tai khoan 1051 - Yang tai don vi.

20

Hach town chi tiet:

- Ma tai khoan chi tiet theo tong loai kim loai quy, da quy."

5. Sim d'ai ten tai khoan 13 - "Tien girl tai cac t6 chic tin dung Ichac" thanh "Tien, yang gai tai to chac tin dung khac".

6. Saa d6i tai khoan 14 - Chang khoan kinh doanh nhu sau:

"Tai khoan 14 - Chung khoan kinh doanh

Tai khoan 14 - Chung khoan kinh doanh c6 the tai khoan cap II sau:

Tai khoan 141 - Chang khoan Na

TM khoan 142 - Chang khoan Von

Tai khoan 148 - Chung khoan kinh doanh 'chic

Tai khoan 149 - Dg phong rai ro chimg khoan

N'gi dung hach toan cac tai khoan:

Tai khan 141 - Chang khodn Na

Tai khan 142 - Chang khodn Von

Tai khodn 148 - Chang khodn kinh doanh khdc

Cac tai khoan nay dung d6 phan anh gia tri chimg khoan t6 chirc tin dung mua vao, ban ra de huang chenh tech gia.

Hach man tai khoan nay can thgc hien theo cac quy dinh sau:

1- Chang khoan kinh doanh citric hach roan theo gia thgc to mua chimg khoan (gia gem), bao gem gia mua cOng (+) cac chi phi mua (n8u co).

2- Tien lai cua chimg khoan nhan dugc trong thed gian n6 giu chang khoan duge ghi vao thu nhap

3- Kilt t6 chirc tin dung ban, chuyen nhucmg chimg khoan thi ben Co tai khoan nay phai ducc ghi theo gia thgc to ma truac day da hach town khi mua loai chimg khoan nay (de tat toan), khong ghi theo so tien thgc to thu dugc Phan chenh leech giira so tien thgc to thu dugc yeti so tien da ghi CO tai khoan nay duac hach toan vao ket qua kinh doanh.

4: Tai thai diem khoa so ke toan da lap bao cao tai chinh, can cir vao tinh hinh bien do, ng gia chung khoan, ke toan tien hanh lap du phong hoac hoan nhap du phong gialm gia chimg khoan dest veri so chimg khoan chua ban tai thai diem khod s8.

5- Neu chuan mgc ke toan Viet Nam hoac ca the tai chinh cho phep: Dinh ky khi lap bao cao tai chinh, chang khoan dugc danh gia lai theo gia thi truerng. Tat ca m9i tat (18) phat sinh nhung chua thgc hien dirge ghi vao thu nhap hoac chi phi ve kinh doanh cluing khoan (dua vao Bao cao ket qua kinh doanh).

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Ben Nn. ghi: - Gia tri chUng khoin to chuc tin dung mua vao.

Ben CO ghi: - Gia tri chimg khoan to chirc tin dung ban m.

- Gia tri chimg khoan dugc thanh toan.

St du. Nry: - Phan anh gia tri chimg khoan to oink tin dung dang quanlY.

Hach toan chi titt:

- Ma theo nhom kY han dei yeti chi:mg khoan Ng.

- MO theo tirrig loai chting khoan doi yea chimg khoan V8n.

Tai khan 141 - Chting khocin N9

Tai khoan nay dung de theo doi cac loai chang khoan thuOc loai chting khoan Ng. Chung khoan Ng la loai chtmg khoan ma ben phat harth phai thgc hien nhang cam ket mang tinh rang buec doi yeti b8n nam gift Chung khoan theo nhinag dieu kien cu the ve thei hart thanh toan so tien goe, lai suat,...

Tai khoan nay co the tai khoan cap III sau:

1411- Chimg khoan Chinh phi, chi:mg khoan chinh quyen dia phuong

1412- Chimg khoan do cac to chirc tin dung khde trong nu& phat hanh

1413- Chung khoan do the to chirc kinh to trong nixec phat hanh

1414- Chimg khoan nuot ngoal

Tai khoan 142 - Chirng khocin Van

Tai khoan nay dugc dung hach toan cho cac loai co phieu (c6 phieu thuong hoac co phieu uu dal) do to chirc tin dung mua ban teen thi throng de hung chinh lech gia ma kh8ng vi muc dich nam gia nhu vai fro cita met nha dau to dai han.

Chung khoan Win la loai chi/mg khoan the lap quyen chit ser him elm ngueri nam gift chtmg khoan doi veri met doanh nghiep. Theo do, chimg khoan yen the hien mot phan tai san trongtong ,so tai san doanh nghiep sau khi da thgc hien tat ca. cac nghia vu ng (co phieu thuOng, mot se loai co phieu uu dai

Tai khoan nay c6 cac tai khoan cap III sau:

1421- Chimg khoan do the to chirc tin dung khac trong ntrec phat hanh

1422- Chtmg khoan do cac t6 chat kinh to trong nuerc phat halt

1423- Chimg khoan mirk ngoai

Tai khoan 148- Cluing khocin kinh doanh kb&

Tai khoan nay dung de theo din cac loai chi:mg khoan kinh doanh khac kite:mg thuoc cac nhom thing khoan tren.

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NOi dung hach toan tai khoan 149:

Tai khorin 149- Thr phang rai ro chung khoan

Tai khoan nay Ming de phan anh vi8c t8 chirc tin dung trick lap, xir 132 va hoan nhap cac khoan dv phong rui ro theo quy dinh phap luat ye trichIap va sir dung Mr phong d8 xer ly rui ro d8i voi chimg khoan kink doanh cua to chirc tin dung.

Hach toan Wen tai khoan nay can thvc hien theo cac quy dinh saw

Dik ki8n trich lap dv phong rui ro chimg

- La chimg khoan duce dau tu, kinh doanh theo quy dinh cua phap Mat.

- Doi ved chimg khoan kinh doanh duce phan loai la Tai san c6 thuOc dOi tuong phai trich lap dv phong rui ro tin dung theo quy dinh cna phap kcal (sau day goi la tai san co rui ro tin dung), to chirc tin dung phai thvc hi8n phan loai va trich lap Mr phong rui ro theo quy dinh cua phap luat ve trich lap va sir dung du phOng de xl:r 1y raj ro.

- DC; i wri chimg khoan kinh doanh khong dugc phan loai la tai san co rai ro tin dung, to chirc tin dung phai thvc hi8n trich lap du phOng giam gia theo quy Binh cua luat ye du phi:mg giam gia cac khoan dau tu tai chinh.

Tai khoan 149 co cac tai khoan cap III sau:

1491- Dv phong cu th8

1492- Dv phong chung

1499- Du ph6ng giam gia

Niai dung hach toan cac tai khoan nay nhu sau:

Ben Co ghi: - Se dtr phong duct trich lap tinh vao chi phi.

Ben Nq ghi: - Sir dung dv phong d8 xtr 132.

- Hoan nhap s6 ch8nhl8ch thira chr phong da lap theo quy dinh.

SO the Co: - Phan anh so du phong Mk co cutn kY.

Hach town chi tiet:

- Met 01 tai khoan chi fiat."

7. Sim deg tai khoan 15 - Chimg khoan dau tu san sang d' ban nhu saw

"Tai khoan 15 - Ch'ing khoan dau to san sang de" ban

Tai khoan nay dimg phan anh gia tri hi8n co va tinh hinh bien Ming ctla cac loai chimg khoan cua Chinh phi), chinh guyen dia phuong hay to chirc trong nuac, nucit ngoai phat hanh ma to chirc tin dung dang dau tu. Tai ,khoan nay dung de hach toan cac loai chimg khoan va chimg khoan von nam giC yeti muc dich dau tu va san sang ban, khong thuOc loai chimg khoan mua vao ban ra

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thuong xuyen nhung co the Mn bat cu Inc nao xet thay c6 Igi (t6 chirc tin dung phai co quy dinh not bit ve van de nay, trir khi phap Iuat e6 quy (101 khac).

Hach toan tai khoan nay phai thgc hien theo cac quy dinh sau:

1. Den yeti Chimg khoan Ng:

a. T& elute tin dung phai m& tai khoan chi tiet de phan anh Menh gia, gia tri chiet khau va gia tri phu trOi caa chimg khoan dau tu. Trong do: (i) Gia g8c chirng khoan (gia thgc to mua chirng khoan) bao gam: Gia mua Ong (+) chi philien quan truc tipnhu chi phi m8i giot, giao dich, cung cap thong tin, thue, le phi va phi ngan hang (neu co); (ii) gia tri chiet khau la gia tri chenh tech am giita giA WI:1c voitiing gia tri cila cac khoan tien gom menh gia va tai don tich trugc khi mua (neu co); (iii) gia tri phu trai IA gia tr1 chinh lech throng gitra gia goc vai tong gia tri ciia cac khoan tien gam menh gia va lai don tich tnigc khi mua (neu co). Khi trinh bay tren bao cao tai chinh, khoan muc chiing khoan nay dugc trinh bay theo gia tri thuan (Menh gia - Chia khau + Phu tr0i).

b. Neu dieu kien ve ding nghe tin hoc ,cho phep, tien lai dugc ghi nhan tren co so. then gian va lai slat thgc suat thgc to la tY le lai dimg de quy dea cac khoan tien nhan dugc trong tucmg lai trong suot they; gian cho ben khac sir dung tai san ve gia tri ghi nhan ban dau tai then diem chuyen giao tai san cho ben sir dung). Truemg hop khong the thgc hien tinh lai tren ca so lai suat thgc thi gia tri phu trei hoac chiet khau dugc phan be deu cho then gian nam gitt chimg khoan caa to chuc tin dung.

c. Neu thu dugc tien lai tir chimg khoan no dau tu bao gam ca khoan !Ai d8n tich tir trugc khi t6 chuc tin dung mua lai khoan dau tu do, to chirc tin dung phai phan 66 s6 tien lai nay. Theo do, chi co phan nen lai cua cac ky sau khi U3 chirc tin , dung da mua khoan dau tu nay mai dugc ghi nhan la thu nhap, con khoan tien lai don tich trugc khi to chirc tin dung mua lai khoan dau tu do thi ghi giam gia tri cua chinh khoan dau tu do.

d. Cuai nien d6 ke toan, neu gia thi trueng ,cila chitng khoan bi giam gia xuong thap hon gia tri thuan chimg khoin, ke toan tien hanh lap dy phong giam gia chimg khoan dau tu.

2. Den vOri chimg khoan V6n: a. Chimg khoan von phai dugc ghi so ke toan theo gia thgc t6 mua chimg

khoan (gia goc), bao g6m: Gia mua c6ng (+) chi phi mua nhu chi phi men gien, giao dich, cung cap thong tin, thue, le phi va phi ngan hang (neu co).

b. Thu nhap cua t6 chirc tin dung to viec dau tu chimg khoan san sang de ban khi quyen dm to chirc tin dung dugc xac lap va nhan dugc th6ng bao ve viec pilau chia co tirc.

c. Cu6i nien do, ke toan, neu gia thi tracing cua chimg Ichoin bi giam gia xuong thap hon gia goc ctia chimg khoan, ke then lien hanh lap du phong giam gia chirng khoan dau tu.

Ben Ng ghi: - Gia tit chimg khoan mua vao.

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Ben Co ghi: - Gia tri chi:mg khoan ban ra.

- Gia tri chimg khoan dugc t6 chUc phat hanh thanh Loan.

S6 du. Na: - Gia tri chUng khoan dang nAm gift.

Hach town chi tiet:

- Mo tai khoan chi tier theo Manh gia, gia tri chit khan va gia tri phu trOi caa chimg 'Moan dau tu doi veri chung khoan ng.

- MO: tai khoan chi fiat theo timg loci chimg khoan doi veri chimg khoan von.

Tai khoan nay co cac tai khoan cap II sau:

151-Chung 'Moan Chinh phu, chimg khoan chinh quyan dia phuong

152- Chang khoan Na do cac to chuc tin dung khac tong nu& phat hanh

153-Ching khoan Na do cac to chirc kinh t6 tong nu6rc phat hanh

154-Chimg khoan Na nuarc ngoai

155- Ching khoan Van do cac t6 chic tin dung khac trong nuarc phat hanh

156-Chung khoan Van do cac t6 chirc kinh to trong nuarc phat hanh

157-Ching khoan Von nuem ngoai

159- Du phong rot ro chung khoin

Tai khan 151 - Chirng khan Chinh pha, chang khodn chinh quydn dia phtrang

Tai khoan nay dung de phan anh gia tri hian co va tinh hinh bien dOng cea cac loai chimg khoan Chinh ph6 (ngoai trir tin phieu Chinh pha), chi:mg khoin chinh quyen dia phucmg ma to chirc tin dung dang dau tu.

Tai khodn 152- Chang khan Na do ale to chirc tin dung khtic trong nude phat hanh

Tai khotin 153- Chirng khan Na do cac to chtic kinh trong ntrac phdt hank

Tai khan 154- Chang khodn Ny nude ngoai

Cac tai khoan nay diing de phan anh gia tri Man c6 va tinh hinh bin Ong elm cac loai chimg Ichoin Na ma to chat tin dung dang nAm gift yeti muc dich dau tu va san sang de ban Mt dr lac nao khi xet thay co igi.

Chung khoan Na theo doi ten tai khoan nay bao gam trai phiau, gidy to co gia,... do cac to chtic tin dung khac trong nue:re, to chi:re kinh to trong nuem hoc chUng khoan do Chinh ph(' hoAc t6 chile nu& ngoai phat hanh.

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Teti khoan 155- Ching khoan Van do cac to chic tin dung khtic trong ntrac ph& hanh

Tat khodn 156- Ching khotin Vdn do Sc to char kinh trong nu* phat hank

Tai khoiin 157- Cluing khotin Van zurot ngoiri

Cac tai khoan nay dung de phan anh gia tri hien c6 va tinh hinh bien do, ng cna cac loai chimg khoan Von ma to chirc tin dung dang nAm gift voi muc Bich dau tu va san sang de ban bat cu lac nao khi xet thay c6 lgi, va khong thuOc &Ai Wong hach toan tren tai khoan 34.

Chung khoan V6n dune hach loan tren tai khoan nay lacluing khoan von duac niem yet tren thi truemg va kh8ng du cac dieu kien de hinh thanh cong ty con, cong ty lien ket hoac ding ty lien doanh (ca so kinh doanh long ki8m sok).

Cac khoan dau tu nhu grip von theo hop long gop von, mua c6 phan chua niem yet tren thi truemg chUng khoan duce phan anh tren tai khoan 344, 348 (cac khoan dau tu dai han khac).

Tizi khan 159- Dir pheng rid ro cling khotin

Tai khoan nay dung de phan anh viec to cluirc tin dung trich lap, xi( 151 va hoan nhap cac khoan du phong rui ro theo quy dinh ctia phap luat ve trich lap va sir dung du phong de xi( 132 rui ro doi v6i chUng khoan dau tu san sang de ban caa to chire tin dung.

Hach toan tren tai khoan nay can thkrc hien theo the quy dinh sau:

Dieu kien trich Lap du phOng rui ro chung khoan:

- La chung khoan duoc dau tu, kinh doanh theo dung quy dinh tha phap luat.

- DOi v6i chUng khoan dau tu duric phan !oar la tai san co rui ro tin dung, o chirc tin dung phai thus hien phan loai va trich lap du phong rui ro theo quy

dinh cua phap luat ye trich lap va sir dung du phong de iair ly rui ro.

- , D6i chUng khoan du tu khong dirge phan loai la tai san c6 ro tin dung, to clnrc tin dung phai thkrc hien trich lap du phong giam gia theo quy dinh cua luAt ye du phong giam gia the khoan dau tu tai chinh.

Tai khoan 159 c6 cac tai khoan cap III sau:

1591- Dv phong cu the

1592- Du phong chung

1599- Dv phong giam gia

NOi dung hach toan tai khoan 159 giOng nOi dung hach toan tai khoan 149."

8. Sim dOi tai khoan 20- Cho vay the to chirc tin dung khac nhu sau:

"TM khoan 20- Cho vay cac t6 chirc tin dung khac

26

Tai khodn 201- Cho vay Sc to chat tin Ming trong mak bang tiling Vift Nam

Tai khotin 202- Cho vay cac to auk tin (long trong nut bang ngoai to

Tdi khoan 203- Cho vay cac to chtic tin dung nut ngodi bang ngoai to

Cac tai khoan nay dung d6 hach toan so tin to chin tin dung cho cac to chic tin dung khac vay va cac khoan vay dugc to chic tin dung gia han nq hoc da qua han tra.

Tai khotin 205- Chill khan, tai chiet khan cong cy chuyan nhtegng va gay td ce gid khdc.

Tai Ichoin nay dung de phan anh so fien da Ung ,tnteic trong han, qua han cho to chic tin dung khac sau khi chap thuan chi6t Ichau, tai chiet lchau cong cu chuyen nhugng va giay to c6 gia cila to chirc tin dung do.

Tai khan 209- Di r phong riii ro

Cac tai khoan nay dfing d6 phan anh vi6c trich lap, xi/ ly va hoan nhap cac khoan du phong nai ro theo quy dinh coa phap luat ye trich lap va sir dung du ph6ng de xix ly rai ro &Si voi cac khoan cho vay cac to chin tin dung khac.


2091- Dg phong cm the

2092- Da ph6ng chung

N6i dung hach toan cac tai khoan nay nhu sau:

Ben CO ghi: - S6 du ph6ng ducc trich ldp tinh vao chi phi.

Ben Nos ghi: - Sir dung du phong d6

- Holn nhap so ch'enhl6ch thira du phong da lap theo quy dinh.

SO du Co: - Phan anh so du phong hien co cu6i kY.

Hach than chi Wet:

- Ma 01 tai khoan chi ti6t."

9. Sita doi cac tai khoan cap III thugc cac tai khoan 20, tai khoan 21, tai khoan 23, tai khoin 25, tai khoan 27 ngoai frit cac tai khoan phan anh du phong rui ro thuge the tai khoan neu iron (tai khoan 209, 219, 239, 259, 279) nhu sau:


2011- Ng trong han

2012- Na qua han

Tai khoan 202 co cac tai khoan cap III saw

2021- Ng trong han

2022- Ng qua han

27


2031- Ng trong han 2032- Nq qua han

Tai khoan 205 co cac tai khoan cAp III sau:

2051- Ng trong han

2052- Nq qua ban

Tai khoan 211 co the tai khoan cap III sau:

2111- Na trong han

2112- Ng qua han


2121- Ng trong han

2122- Ng qua han


2131- Na trong han

2132- Ng qua han

Tai khoan 214 c6 cac tai khoan cAp III sau:

2141- Ng trong han

2142- Ng qua han


2151- Nq trong han

2152- Na qua han

Tai khoan 216 co the tai khoan cAp III sau:

2161- Na trong han

2162- Ng qua han

Tai khoan 231 c6 cac tai khoan cAp III sau:

2311- Ng trong han

2312- Ng qua han


2321- Ng trong han

2322- Ng qua han


2511- Nq trong hart

2512- Na qua han

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2521- Na trong han

2522- Na qua han


2531- Na trong han

2532- Na qua han


2541- Na trong han

2542- Na qua han

Tai khoan 255 c6 the tai khoan cap III sau:

2551- Na trong han

2552- Na qua han


2561- Na trong han

2562- Na qua han


2711- Na trong han

2712- Na qua han


2721- Na trong han

2722- Na qua han


2731- Na trong han

2732- Na qua han

Tai khoan 275 c6 cac tai 'chit cap III sau:

2751- Na trong han

2752- Na qua han

141 dung hash town doi vet cac tai khofin "Ng trong hfin":

Tai khoan nay ching de ,hach toan s6 tin t6 chirc tin dung cho Ichach hang vay con trong han then hop thing tin dung hoac con trong fried gian gia han, diet' chinh kSf han ng doi voi cac khoan vay dugc to chirc tin dung gia han, dieu chinh ky han no.

Ben Ng ghi: - s6 tiAn cho Ichach hang vay.

- Chuyen tiz tai khoan thich hop sang.

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Ben Co ghi: - SO tien khach hang tra ng.

- Chuyen sang tai khoan thich hop. SO du Ng: - Phan anh so tien khach hang dang nq trong

han, duct gia han, dieu chinh ky han.

Hach fain chi tik:

- Mato khoan chi tiat theo timg khach hang vay

N'Oi dung hach fain dai yoi cic tai khofin "Nq qui han":

Tai khoan nay clang hach toan s6 tien to eh& tin dung cho khach hang vay da qua han va khong dugc gia han, dieu chinh kY han nq.

Ben Nq ghi: - S6 tien cho vay phat sink ng qua han.

Ben Co ghi: - SO tien khach hang tra nq.

- Chuyam sang tai khoan thich hqp.

SO du: Ng: - Phan anh so tien cho khach hang vay da qua han.

Hach town chi titt:

- Mb tai khoan chi tiOt theo timg khach hang c6 ng qua. han.

10. Sim dal cac tai khoan cap III thugc cac tai khoan 219, tai khoan 239, tai khoan 259, tai khoan 279 nhu sau:


2191- Dv phOng cu the

2192- Dv phi:mg chung


2391- Du phong cu the



2591- Dv phing cy the





NOi dung va phucmg phap hach toan cac tai khoan nay giang nal dung hach toan tai khoan 209.

11. Sim doi tai khoan 22- Chiet }<Eau thuong phiAu va cac giay to c6 gia dai vai cac to ehdc kinh tO, ca nhan trong nuec nhu saw

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"Tai khoan 22- Chiet khau ding cu chuyen nhwyne ye atty to có gia dtri yeti the to chUt kinh te, el nhan trong nwirc

Tai khoan 22 co cac tai khoan cap II, III sau:

Trii khorin 221- Chat khiu cong cy chuyin nhtryng va gray to at girt bang ding Vigr Nam

Tai khoan nay &mg de phan anh se tien ding Viet Nam da chi tra cho t6 third kinh to hoac ca nhan sau khi chap thuan chiet khau ding cu chuyen nhugng va giay tb c6 gia cua to chin kinh to hoac ca nhan do.

2211- Ng trong han

2212- Ng qua han

Nei dung hach loan tai khoan 2211, 2212 gieng not dung hach town cac tai khoan 2111, 2112.

Tai khotin 222- Chili khau cong cy chuyen nhuvng va gay ter có girt bang ngoai io

Tai khoan nay dung phan anh so ngoai to da chi tra cho to third kinh to hoac ca nhan sau khi chap thuan chietTchau cong cu chuyen nhugng va giay to c6 gia bang ngoai to cila to chirc kinh to hoac ca nhan do.

2221- Na trong han

2222- Ng qua han

NOi dung hach town tai khoan 2221, 2222 giOng not dung hach town cac tai khoan 2111, 2112.

Tai khorin 229- Dy Sling rid ro

Tai khoan nay dung de phan anh vied t6 chile tin dung trich lap, xir 157 va hoan nhap cac khoan du phong Miro theo , quy dish etia phap luat ye trich lap va sir dung du phong xit nil ro dot vii so tien a fing truck cho to chile kinh to hoac ca than sau khi chap thuan chiet khan cong cu chuyen nhugng Ira giay ter co gia.

Tai khoin 229 co cac tai khoan cap III sau:

2291- Dv phong cm the

2292- Dv ph6ng chung

NOi dung va phuang phap hach toast tat Ichohn 229 giting not dung hach town tai khoan 209."

12. Sila tai khoan 24- Bao lanh nhu sau:

"Tai khoan 24- Tra that/ bao lanh

Tar khocin 241- cac khoan Ira thay khach hang bang ding Viet Nam

Tai khoan nay ding phan anh so tien thing Via Nam t6 third tin dung bao lath tra thay Ichach hang trong truing hgp Ichach hang dugc bao lath kh6ng

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time hien dugc nghia vu tha minh khi den han thanh toan. Hach toan tai khoan nay phai thve hien theo the quy dinh sau:

Khoan tien tra thay nay khach hang phai chiu mac lai suat theo quy dinh cua phap luat. Doi voi khoan tra thay nay, to chirc tin dung bao lath phai don doe thu hoi ng ngay, neu khach hang IchOng co kha nang tra, to chirc tin dung bao lath phai tion hanh )01. 13% tat san bao dam theo quy dinh tha phap luat de thu hill ng.

Ben No ghi: - So lien to chic tin dung bao lath da tra thay

Ben Co ghi: - SO tian thu h8i dugc tir khach hang duce bao

SO du - Phan anh s6 tren t6 chirc tin dung bao lanh da tra thay khach hang nhung chua thu hoi dugc.

Hach town chi titt:

Ma tai khoan chi ti6t theo timg khach hang duge to chic tin dung bao lath (kern theo giay nhan ng).

Tai khan 242- Cac khotin tra thay khach hang bang ngoai to

Tai khoan nay dung de phan anh gig tri ngoai to to chirc tin dung bao lath tra thay khach hang trong truang ,hgp khach hang dirge bao lanh khong thvc hien duce nghia cira minh khi den han thanh toan.

NOi dung va phuung phap hach toan tai khoan 242 gi6ng nOi dung hach toan tai khoan 241.

Tai khorin 249- Mr phimg rai ro

Tai khoan nay clUng de phan anh viec to chirc tin dung trich lap, xi 15r va hoan nhap cac khoan dir phong rui ro theo quy dinh cua phap luat ve trich lap va sir dung du phong de xi): ly raj ro doi ;red the khoan tra thay khach hang trong nghiep vu bao lanh.



2492- Dv phong Chung

NOi dung hach toan tai khoan 249 giOng nOi dung hach toan tai khoan 209".

13. Sira clOi, bO sung tai Ichoth 27 - Tin dung kthe dOi voi cac t6 chirc kinh te, ca nhan trong rank nhu sau:

"Truong hgp that sinh cac nghiep vu tin dung Ichaic doi veri t8 chirc kinh te, ca titian trong nu& bang ngoai te, cac to chirc tin dung dugc phep sir ding tai khoan nay de hach toan, tuy nhien, tren thuyet minh bao cao tai chink phai phan dinh ro ye cac khoan du ng cho vay bang ngoai te va du ng cho vay bang dong Viet Nam tren tai khoan nay".

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14. Sim doi tai khoan 281- Cac khoan no cher xf.r lY da c6 tai san xiet gan ng nhu saw

"Tel kholin 281- Ctic khocin nv chit' xie iy dd có tai san xiet n9, gcin nv

Tai khoan nay dung de phan anh cac khoan ng chua thu dugc chei xi/ lY va co tai san xiet no, gan ng lam dam bao.


2811- Cac khoan no cho xi" 1y da co tai san xiet ng, gan ng to 30/6/1998 ye truOc

2812- Cac khoan ng cher xir 1y khac da c6 tai san xiet ng, gan ng

Teti kholin 2811- Clic khoan no chit' xi( If de 1 co tai san xiet nv, gtin n9 tic 30/6/1998 ve &trek

Tai khoan nay ding phan anh cac khoan ng qua hail chua thu duce chir xir ly da co tai san xiet no, gan no da dugc chuyen ta tai 'Moan ng qua han sang ke to ngay 30/6/1998 tra ye truce.

Ben Ng ghi: - SS rig cho vay qua han da co tai san xiet ng, gin no.

- Dieu chinh so chenh Lech glib gia ban tai san thu duce Ion hon khoan ng nguei vay phai tra.

Ben Co ghi: - SS tien nhugng ban tai san xiet ng, gan ng t6 chat tin dung da thu dugc (theo so tien thvc t8 thu dugc do ban tai san xiet no, gan no)

- Dieu chinh so chenh Lech gifta gia ban tai san thu dugc nh6 hon so ng ngued vay phai tra (bit dap rai ro sau khi ban tai san xiet no, gall rig)

SO du - Phan anh s6 ng cho vay da qua han da c6 tai san xiet no, gan no dang cha xir 1Y.

Hach town chi tiet:

- Ma tai khoan chi tiet theo timg khach hang co khoan ng cher 'dr ly c/a co tai san xiet ng, gan ng.

Ngoai se) tai khoan chi ti&, t6 chirc tin dung ma só theo doi chi tiet timg tai san xiet ng, gan ng cho tang khoan ng tuong (mg tren tai khoan 2811.

Teti khotin 2812- Ccic khoin no chexi iy khcic dd co tai san xiat no gan ncy

Tai khoan nay dung phan anh cac 'Moan ng chua thu dugc cher xn: lY da c6 tai san xiet ng, gan no cho to chile tin dung ngoai cac khoan da hach toan yao tai khoan 2811.

Ben No ghi: - So ng cho vay da co tai san xiet ng, gan no.

Ben CO ghi: - So na cho vay da thu dugc tar tien nhugng ban tai san xiet ng, gan ng ngan hang da thu dugc.

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- Xu lY se chenh loch giva gia tri tai san xiet na, gan ng nhO hcm so ng nguoi vay phai tra.

SO du Ng: - Phan anh se) ng cho vay chua thu dugc da co al san xiet ng, gan ng dang chi). xu ly.

Hach toan chi tiet: - Ma tai khoan chi tiet theo tong Ichach hang co khoan na oho x*19 da co tai san xiet ng, gan ng.

Ngoai so tai khoan chi tiet, t6 chirc tin dung ma s9 theo doi chi tiet cho timg khoan ng tuong irng ten tai Ichoin 2812."

15. Sna doi not dung tai khoan 283-Ng ton dong c6 tai san bao dam, tai khoan 284- Na ton dang khong c6 tai san bao dam khong con dot tugng de thu no, tai khoan 285- Na ton dang khong co tai san bao dam nhung con no con ton tai, dang hoat do, ng nhu sau:

Siva cum to "theo Quyet dinh 149/2001/QD-TTg ngay 05/10/2001 elm Thu tuoing Chinh phi( thanh "theo Quyet dinh cua Thu ttkmg Chinh ph*"

16. Sira doi tai khoan 289- Du phong rui ro ng cho xu 19 nhu sau:

"Tai khorin 289 - Dv phong nil ro na cher xir

Tai khoan nay dung phan anh viec to chirc tin dung trich lap, xtr 19 va hoan nhap cac khoan dtr phOng naTro theo quy dinh cua phap luat ve trich lap va sir dung dtr phong de xiii19 rui ro doi voi cac khoan ng cho xir 19.




Nei dung hach toan Tai khoan 289 giOng Wen dung hach toan tai khoan 209 "

17. Sim do' i tai khoan 299- Dv phong rui ro no dugc khoanh nhu saw

"Teri khoiin 299 - Drrphong nil ro nir duct khoanh

Tai khoan nay dung de phan anh viec t6 chirc tin citing trich lap, x*19 va hoan nhap cac khoan du phong raTro theo quy dinh cita phap luat ye trich lap va sCe dung du phong de xiir 19 rui ro doi veri cac khoan ng vay dugc khoanh.


2991- Dv phong co the


Nei dung hach toan tai khoan 299 giOng not dung hach toan tai khoan 209."

18. Sim doi tai khoan 305 - Hao mon tai san co dinh nhu sau:

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B6 doan: "Doi yeti nheng tai san c6 dinh dang cher quy& dinh thanh 1Y, tinh to tiled diem tai san co dinh ngimg tham gia vao hoat Ong thi th8i trich khau hao" trong phan nei dung hach toan.

19. Sua dai tai khoan 311-C8ng cu lao thing dang ding nhu sau:

"Tai khoiin 311-Cong cy, dyng cy

Tai khoan nay ding a phan anh gia tri hien c6 va tinh hinh bien dung tang, giam cac loai cong cu, dung cu cua to chirc tin dung.

Hach toan tai khoan nay phai thgc hien theo cac quy dinh sau:

Ke toan nhap, xuat, ten kho cong cu, dung cu phai phan anh theo gia tri thuc te.

- Ngoai se tai khoki ke toan chi tiet hach toan theo gia tri cua ding cu, dung cu, ke toan phai mer se chi tiet cong cu, dung cu a ghi chep, theo clei so lugng, gia tri cua lung loai cong cu, dung cu.

ThU kho phai Si the kho de ghi chop, theo del s6 luting cua timg loai cong cm, dung cu phd hop vii viec ma so dm ke toan.

- Del vii cong cu, dung cu xutt dung chi hoat deng kinh doanh: phai dugc ghi chap, theo dei ye hien vat va gid tri trek so chi tiet theo del timg nai sfr dung va ngutri chin trach nhiem vat chat.

- Doi yeti cac cons cu , dung cu c6 gia tri nho khi xuat dung cho boat &ling kinh doanh phai phan be met Ian 100% gia tri vao chi phi.

- Dai vii cac cong cu, dung cu xutt dung met Mn c6 gia tri lon va dugc sir dung trong nhieu kY ke toan thi gia tri cong cu, dung ,cy

,xuat dung duck hach

toan vao tai khoan 388- Chi phi cite: phan bo va phan b8 dan vao chi phi cho cac ky ke toan.

Ben Nu ghi: - Gia tri ding cu , dung cu nhap kho.

Ben Co ghi: - Gia tri ding cu, dung cu xuat kho.

SO du Na: - Phan anh gia tri cong cu, dung cu ten kho.

Hach town chi tiet:

- Mo tai khoan chi filet theo timg them hoac timg loai cong cu, dung cu."

20. Sim dal tai khoan 34 - Gop van, dau to mua c6 phan nhu sau:

"Tai khoan 34 — Gop yen, dau to dai han

Tai khoan nay dung phan anh gia tri va tinh hinh bien ding cua the khoan gip von, dau to dai han cua to chfrc tin dung.

Hach toan tren tai khoan nay bao gem: Cac khoan Mu to vao cong ty con, cac khoan yen gip lien doanh vao ca so kinh doanh thing kiem sok, cac khoan gip von vao cong ty lien ket va cac khoan dau to dai han Ithac chua duge niem

35

yet tren tin twang chimg khoan (truth -1g hap khoan dau tu dai han da dupe niem yet tren thi twang chi ng khoan dupe h ack toan tren tai khoan 15 - Chong khoin dau tu san sang de ban thich hop).

Tai khoan 34 co cac tai khoan cap II, III sau:

341 - Dau tu vao cong ty con bang thing Viet Nam

342 - Von g6p lien doanh bang thing Viet Nam

3421 - V6n grip lien doanh voi cac to chat tin dung khac

3422 - Von gop lien doanh voi cac to chirc kinh to

343 - Dau tu vao cong ty lien ket bang clang Viet Nam

344 - DAu tu dai han khac bang d6ng Viet Nam

345 - Dau tu vao cong ty con bang ngoai to

346 - Von gop lien doanh bang ngoai to

3461 - V6n yip lien doanh vai cac to chec tin dung khan

3462 - Von Op lien doanh voi cac t6 chec kinh to

347 - Dan tu vao cong ty hen ket bang ngoai to

348 - DAu tu dai han khac bang ngoai to

349 - De phi:mg giam gia dau tu dai han

Tai kholin 341 - DIM to veto cong 07 con bang tiling Viet Nam

Tai khoan 345 - Dau tu• vao cong Or con bang ngoai to Tai khoan nay dung de phan anh gil tri hien co va tinh hinh bien dOng

khoan dau tu von tree tiep vao cling ty con. Cong ty con la doanh nghiep chiu str kiem soat dm to chat tin dung.

, Hach toan tren tai khoan nay can tuan theo Chuan mut toan Viet Nam so 25 - Hao cao tai chinh hop nhat va ke toan khoan dau tu vao cong ty con va cac quy Binh sau:

1. Chi hach toan vao cac tai khoan nay khi t6 chirc tin dung nam gie tren 50% von chu so heti (nam giu tren 50% quyen bieu quyet), c6 quyen chi phOi cac chinh such tai chinh va hoat do, ng cua doanh nghiep do. Khi to chec tin dung khong con quyen kiem soot den vai doanh nghiep thi ke toan ghi giam khoan dau to vao cong ty con tren cac tai khoan nay.

2. Cac twang hop sau, khoan dau to vao cong ty con Van tiep tut throe ghi nhan ,khi to chat tin dung nam gilt it hon 50% von chit' so hum (it hon 50% quyen bieu quyet) tai ding ty con, nhung co thou thuan khac ve:

a. Cac nha dau tu Ichk thou thuan danh cho to chat tin dung hon 50% quyen bieu quyet.

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b. To chirc tin clang c6 quyen chi ph& cac chinh sach tai chinh va hoat dOng cua Meng ty con theo thoa thuan.

c. T6 chirc tin clang c6 quyen ba nhiem hoac bai mien da so cac thanh vien trong Hai d8ng quan tri hoac cap quan ly tuong throng.

d. T8 chirc tin clang c6 quyen b6 da se) phieu tai cac cuec hop &la Hei thing quan tri hoac cap quan 15T tuong throng.

3. Von dau tu vao cong ty con phai duce phan anh theo gia g8c, bao gam Gia mua cong cac chi phi mua (neu co), nhu: Chi phi m8i giao dich, le phi, thue va phi ngan hang,...

4. Ka toan cac nghiep va kinh to phat sinh trong qua trinh hop nhat kinh doanh cila doanh nghiep dugc xac Binh la ben mua trong tracing hop hqp that kinh , doanh dawn den quan cong ty me - ding ty con dugc thyrc hien theo Chuan mac ke toan Viet Nam so 11 "Hop nhat kinh doanh" va Thong tu huong clan Chuan mac nay.

5. Ke toan phai mer se) chi tier theo Mei khoan &au tu vao ((mg cong ty con theo menh gia, gia thac to mua co phieu, chi phi thac to dau tu vao cong ty con.

6. Phai hach toan day di), kip theri cac khoan thu nhap tir ding ty con (lai co phieu, lai kinh doanh) nam tai chinh vao bao cao tai chinh rieng cong ty me. CO tat, lgi nhuan dugc chia tir cong ty con dugc hach toan vao tai khoan 78- Thu nhap g6p van, mua co phan.

7. Truemg hqp gop Von, dku tu vao cong ty con bang ngoai te, chat tin clang phai quy di& ra don vi tien „ghi so keyoan theo gia hoi dodi do ngan hang Nha nuen ding be tai theri ,diem gop von. To chirc tin dung khong dugc clan]) gia l& von gap mua co phan, ke ca tnremg hqp chenh lech ty gia d8 ghi tang (giam) von gap.

Ben Ng ghi: - Gia tri thac t6 khoan dau tu vao cong ty con tang.

Ben Co ghi: - Gia tri thac to khoan dau to vao cong ty con giam.

SO du Nq: - Gia tri than t6 khoan dau to vao cong ty con hien co.

Hach than chi tiet:

- Ma tai khoan chi tier cho timg cling ty con.

Ted khodn 342 - Vein g6p lien doanh bang tang Viet Nam

Tai khodn 346 - Van g6p lien doanh bang ngovi to

Tai khoan nay dung de phan anh toan be von g6p von lien doanh du& hinh thirc thanh lap co so kinh doanh thing kiem soar va tinh hinh thu hoi lai von g6p lien doanh khi kat thnc hgp deng lien doanh.

37

Co so kinh doanh dong kiem soar dugc thanh 14p bed cac ben gop von lien doanh, ca so kinh doanh dong kiem soat la co sa kinh doanh mei dugc thanh lap, hoat dong Om lap, hoat dOng nhu mot doanh nghiep tuy nhien van chiu su kiem soat cua cac ben lien doanh theo hop dong lien doanh. Cu set kinh doanh clang kiem soar phai to chirc thuc hien ding tag ke toan rieng theo quy dinh cua phap luat hien hanh ve ke toan nhu cac doanh nghiep khdc.

Von gap vao co set kinh doanh thing hem soat bao gom tat ca cac loai tai san, vat tu, tien von thugc quyen set him cua doanh nghiep ke ca lien vay dai han dung via viec g6p von.

Hach toan ten tai khoan nay can thuc hien theo Chuk muc kg toan Viet Nam so 08 "Thong tin tai chinh ye nhfing khoan von ggp lien doanh" va cac quy dinh sau:

1. Khoan dau tu vao gong ty lien doanh hach toan teen tai khoan nay khi to chirc tin dung co quyen dons kiem soar cac chinh sach tai chinh va hoat Ong Gila don vi nhan dau tu. Khi to chirc tin dung khong con quyen clang kiem soar thi phai ghi giam !Moan dau tu vao ca so kinh doanh clang kiem soar ten cac tai khoan nay.

2. , Van gap lien doanh dugc thuc hien theo 3 hinh thirc: Hoat Ong kinh doanh clang kiem soar, Tai san dong ki8m soar va Co sb kinh doanh dong kiem soar. Tai khoan 342, 346 chi sir dung doi yeti ke toan cac khoan g6p von lien doanh vao ca so kinh doanh dong ‘kigm soat, khong up dung cho hoar &Ong kinh doanh thing kiem soat va tai san dong kiem soar.

3. Gia tri von gap vao ca se/ kinh doanh dong kiem soar phan dnh tren tai khoan nay phai Id gia tri von gap dugc cac ben tham gia lien doanh thing nhat danh gia va chap thuan trong bien ban gap von.

4. Truong hap gap von lien doanh bang vat tu, hang hod:

- Neu gia danh gia lai caa vat tu, hang hod cao han gia tri ghi tren so kg toan a thoi diem gap von, thi khoan chenh lgch nay dugc kir 13/ nhu sau:

+ So chenh lech gicra gia danh gia lai vat tu, hang hod xac dinh la von g6p cao hon gia tri ghi so ke toan thi dugc hach toan ngay vao thu nhap khac trong ky tuong (mg yeti phan lgi ich oda cac ben khac trong lien doanh.

+ Phan chenh lech giera gia danh gia lai vat tu, hang hod xac dinh la von gap cao him gia tri ghi se ke toan tuang (mg vai phan lgi ich ciaa mirth trong lien doanh dugc ghi nhan la doanh thu chug thgc hien (tai khoan 488 - Doanh thu cho phan 66). Khi ca set kinh doanh dong ki8m soat ban se vat tu hang hod cho ben thin ba do, c lap, khoan doanh thu chin thuc hien nay dugc ket chuyen qua thu nhap khdc.

- Neu gid danh gid lai cilia vat tu, hang hod thdp han gia tri ghi tren so kg loan a thiri diem gop van, thi khoan chenh lech nay dugc ghi nhan ngay vao chi phi khac trong ky.

5. Twang hop gop van lien doanh bang tai san co dinh:

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- Neu gia danh gia lai cea tai san c6 dinh cao hon gia tri can lai ghi tren s6 ke than tir thoi diem gop von thi khoan chenh lech nay dugc xir ly nhu sau:

+ S6 chenh Lech gicra gia danh gia lai Ion hon gia tri con lai cua tai san c6 dinh tuong timg veri phan loi ich cea cac ben Ichic trong lien doanh thi duce hach loan ngay vao thu nhap khac.

+ S6 chenh lech sitta gia daub gia lai Ion han gia tri can lai cua tai san ca dinh tuang timg ved phan lgi ich cua minh trong lien doanh se dugc hoan lai va ghi nhan doanh thu chug thuc hien (doanh thu cher phan bo). Hang nom, khoan doanh thu chug thuc hien nay Gm do danh gia lai tai san co dinh dua di gop vOn lien doanh) dugc phan bo dan vao thu nhap khac can vao theri gian sir dunghim ich cea tai san co dinh ma co so kinh doanh dong kiem soot stir dung.

- Neu gia danh gia lai cea tai san co dinh thap hon gia tri con lai ghi tren so ke toan o theri diem gop van, thi khoan chenh lech nay dugc ghi nhan ngay vao chi phi khac trong ky.

6. Khi thu hai van gop lien doanh, can eV vao gia tri vat tu, tai san va tien do co so kinh doanh &Mg kiem, soot tra lai de ghi giam so von da gap. Neu bi thiet hai do khong thu hal de von g6p thi khoan thiet hai nay dugc ghi than la mat khoan chi phi boat dong kinh doanh cua to chirc tin dung. Neu gia tri thu h6i cao hon so von da g6p thi khoan lai nay dugc ghi nhan la thu nhap gap von, mua co phan.

, Lgi nhuan tokat qua dau tu gop van lien doanh vao co kinh doanh clang kiem soot la khoan thu nhap ttir grip von, , dau tu dai han va dugc hach wan vao b8n CO tai khoan 78- G6p van, mua co phan.

8. Cac ben g6p von lien doanh vao co so kinh doanh ding kiem soot CO quyen chuyen nhugng gia tri phan von g6p cea minh trong lien doanh. Trutmg hcry gia tri chuyen nhugng cao hon so vOn da gop vao co so kinh doanh dong kiem soot thi chenh lech iai do chuyen nhugng von dugc phan anh vao ben CO tai khoan Thu nhap khac. Ngugc lai, neu gia tri chuyen nhugng thap hon so von da gop thi so chenh lech la lo do chuyen nhugng von dugc phan anh vao ben Ng tai khoan Chi phi 'chic.

9. Co so kinh doanh dong kiem soar khong dugc ghi nhan cac khoan chi phi phat sinh lien quan den viec chuyen nhugng von g6p cea cac ben lien doanh. Ke roan chi theo del chi tiet nguon von g6p va lam thu tuc chuyen din che so hire tren giay chtimg nhan dong kY kinh doanh hoac giay phep dau tu.

10.Cac ben tham gia lien doanh hoac deli tac khac mua lai phan von g6p Gila ben khac trong lien doanh thi phan anti phan von gap vao lien doanh theo gia thus to mua.

, 11. Truang hgp g6p van, d'au vao co so kinh doanh dong kiem soot bang ngoai te, to chtirc tin dung phai quy dal ra don vi tien to ghi so ke toan theo tY gia hal doll do Ngan hang nha imam ding b8 tai thai diem g6p van. TO chtirc

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tin dung khong dugc danh gia lai yen gip lien doanh, ka ca tnxeng hop chenh Lech ty gia de ghi tang (giam) von Wm.

Ben Ng ghi: - S6 van gop lien doanh da g6p vao cac co so kinh doanh dong kiem soat tang.

Ben CO ghi: - S6 von goy, doanh da g6p vao cac co s kinh doanh tong kiem soat giam do da thu chuyen nhugng, do khong con quyen dong kiem soat.

SO du Ng: - S6 yen gap lien doanh vao co sir kinh doanh d8ng ki8m soat hian con cu8i Ick dm to chirc tin dung.

Hach Man chi tiet:

- Mo tai khoan chi tier cho timg co so kinh doanh thing kiem soat.

Tai khoan 343 - Dau vao cong 07 lien ket bang clang Viet Nam

Tai khocin 347 - Dau tte vao cong ty lien ket bang ngogi to

Tai khoan nay ching phan anh gia tri khoan dau tu trge tip cua nha dau tu vao cong ty lien k8t va tinh hinh bi8n dong tang, giam gia tri khoan dau or vao cong ty lien ket. Khoan dau tu doge xac dinh la khoan dau to vao cling ty lien ket khi nha dau tu nam gift toe tiop tir 20% den clued 50% von cho so him (Or 20% den dual, 50% quyen bieu quyet) cua b8n nhan dau tu ma khong co thod thuan khac.

, Hach toan vao tai khoan nay can tuan theo Chuan mix Ka toan Viet Nam so 07 "Ka toan cac khoan dau tu vao ding ty lien ket" va cac quy dinh sau:

1. Hoat &ling dau tu vao cac cong ty lien kat phai dirge thgc hien theo cac quy dinh ciAa Ngan hang Nha nuem ve ty le bao dam an toan trong hoat dong cua cac to chirc tin dung.

2. Ke toan khoan dau tu vao cong ty lien kat khi lap va trinh bay bao cao tai chinh rieng cua nha dau or dugc thoc hian theo phuong phap gia goe. Khi ke toan the, khoan dau tu vao cong ty lien ket theo phucmgyhdp gia gee, gia tri khoan dau to khong dugc thay den trong suOt qua trinh dau tu, trft trueing hop nha dau tu mua them hoac thanh ly toan b0 hoe mot phan khoan dau tu do hoae nhan dugc cac lchoin lgi ich ngoai lgi nhuan doge chia.

3. Gia gee khoan dau tu dugc xac dinh nhu sau:

- Gia gee tha khoan dAu tu vao cong ty lien kat bao gam phan yen Op hoac gia thus to mua khoan dau tu cong cac chi phi mua nhu chi phi m6i giao dich, thue, co).

- Truang hgp gop von vao cong ty lien kat bang tai san e6 dinh, vat or, hang hod thi gia gOc khoan dau tu dugc ghi nhan theo gia tri dugc cac ben gop

40

van thong nhAt dinh gia. Khoan chenh lech gala gia tri ghi so va gia danh gia lai duce xir 15r nhu sau:

+ Phan chenh leech han gia tri danh gia lai va gia tri ghi so/gia tri con lai tai san c8 dinh dugc ghi nhan vao thu nhAp khac.

+ Phan chenh leech nhe bon gitia tri danh gia lai va gia ghi s6/gia tri con lai tai san co dinh dugc ghi nhan vao chi phi khac.

4. Ka toan phai ma so ke toan chi , tiat then doi gia tri khoan tu vao tang ding ty lien ket. Can cude ghi s8 ke toan gia tri khoan dau tu vao tong ty lien ket nhu sau:

- Doi yeti cac khoan dAu tu vao ding ty co phan niem yet tren thi throng chi:mg odn, viec ghi so nha dau tu dugc can cu vao so tien thus

coa khi

mua cot) phieu bao gam ca cac chi phi lien quan tivc tip den viec mua 8 phieu va thOng bao chinh tithe caa Trung tam giao dich thing khoan ye viec mua co phieu cua ding ty lien ket da thuOc phan so hau cua nha dau tu;

- Doi veri khoan dAu tu vao the cong ty c6 phAn chua niem y6t tren thi truerng thong khoan, viec ghi so dugc can dr vao giay xac nhan set biro co phieu va giay thu tien ban co phi8u cua cong ty dugc dau tu hoAc chimg tir mua khoan dau tu do;

- Doi veri khoan dAu tu vao cac loci birth doanh nghiep khac viec ghi s6 dugc can cu vao bien ban gop von, chia lai (hoAc 10) do cac ben thoa thuAn holau cac thong tir mua, ban khoan dau to do;

- Nha dAu tu chi dugc ghi nhan khoan co tic, Igi nhuan dugc chia to cong ty lien ket khi nhAn, duoc th8ng bao chinh tithe caa cong ty lien k8t ve so to tiro duce huong ho4c so lai nhuan dugc chia trong k5r.

5. Truernghop g6p von vao cong ty lien ket bang ngoai te, tochirc tin dung phai quy deli ra don vi tien t$ ghi , ke loan theo ty gia h6'i doai do Ngan hang Nha nuou Viet Nam cong bo tai thari diem gop von. TO' chirc , tin dqng khOng dugc danh gia lai von g6p ke ca truamg hop chenh lech ty gia de ghi tang (giam) von g6p.

Ben Nq ghi: - Gia gaic cac khoan dau tu vao cong ty lien kat tang.

- Gia wise khoan dau tu giam do nhan dugc cac khoan Igi ich ngoai Igi nhuan duce chia.

- Gia gac khoan dau tu giam do ban, thanh 15, toan ba hoac met phan khoan dau tu.

- Gia gac khoan dAu to vao cong ty lien ket dang nam gar.

chi Bet:

- Mer tai khoan chi tiat cho timg cong ty lien kat.

Ben CO ghi:

St(' du NT:

Hach toan

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Ted khoan 344 - Dau tu• dai han khac bang dang Viet Nam

Teti khoan 348 - Dau ite dai han khac 644 ngogi to Tai khoan nay dung phan anh gia tri hien co va tinh hinh bien long

tang, giam cac loai dau tu dai hart Ichic (ngoai cac khoan dau tu vao ding ty con, von gop vao co sa kinh doanh ding kiem soot, dau tu vao cong ty lien ket va cac loai, co phieu , da &roc niem yet tren thi throng chung khodn), nhu: Dau tu trai phieu, co phieu hoac dau to vao don vi khac ma chi nam i: dual 20% van ch so him (dual 20% quyen bleu quyet),... va then han thu hoi hoac thanh toan von tren 1 nArn.

Hach toan tren tai khoan nay can thuc hien theo cac quy dinh sau:

I. Hog thing dau tu dai han phai dugc thuc hien theo cac quy dfnh cila Ngan hang Nha nuerc ye ty le boo dam an toan trong hoac clang cua cac to chirc tin dung.

2. Ke toan phai theo dal chi tiet theo cac chi ti8u sau:

- Dai veri dau tu co theo deli chi tiet theo tong loai menh gia co phieu, timg doi tuong phat hanh co phieu;

- Doi voi cac khoan gap von theo hop long va Ichang niem yet tren thi truOng: theo dal chi tiet theo tong doi tuong tham gia gop von.

3. Cac khoan g6p von vao co see kinh doanh ding kiem soot nhung khang co quyen dung kiem sat ma nAm gilt clued 20% quyen bieu quyet trong lien doanh thi phan van gop nay cling ductc hach toan teen cac tai khoan 344, 348 (Dau tu dai han khac) theo gia goo.

4. Trueng hop dau tu dai han bang ngoai te, to chirc tin dung phai quy doi ra don vi tien to ghi so ke toan theo ty gia hal doai do Ngan hang Nha nuarc Viet Nam ding ba tai then diem dau tu. TO chitc tin dung kheing dugc danh gia lai von gop ke ca truing hop chenh lech ty gia de ghi tang (giam) von gap.

Ben Na ghi: - Gia trI cac khoan dau tu dai han khac tang.

Ben Co ghi: - Gia trf cac khoan Mu tu dai hat: khac giam.

So du. Ng: tri khoan dau tu dai han khac hien co cita to chuc tin dung.

Hach town chi tiet:

- MO tai khoan chi tiet cho tong den tucrng dau tu.

Tai khocin 349 - Du pheng glum ghi dau tte deli hen

Tai khoan nay dung de phan anh so hien co va tinh hinh bien clang tang (giam) cac khoan du phang giam gia cac khoan dAu tu dai han.

Hach toan tan tai khoan nay an thuc hien theo cac quy dinh sau:

1. Via trich lap do pheng duce thuc hien theo quy dinh c5a phap luat ye trich lap va sit dung du phOng.

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, 2. Neu se) , du ph6ng phai nam nay cao hon se) du ph6ng dang ,ghi tren so ke Man thi so chenh lech do dugc, ghi nhan vao chi phi trong kY. Neu so du phong phai lap nam nay thap hon s8 du du phong da lap nam tnrec chua sir dung hot thi so chenh lech do , thrgc ghi giam chi phi, tin:mg hop so du tren tai khoan chi phi khong bir dap hoan nhap du phong, ke toan hoan nhap phan con lai vao tai khoan thu nhap

, 3. Khoan du phong giam gia tu tai chinh dirge 'Mang a bit dap se') ton that dia. cac khoan dau tu dai han thuc te xay ,ra do cac nguyen nhan nhu ben dau tu bi pha san, thien clan den khoan dau tu khong co kha nang thu hoi hoac thu hoi

dap han gia gin khoan dau tu. Khoan du phong nay khong

Mang de dap cac khoan 18 do ban thanh 131 cac khoan dau tu. Ben Na ghi: - Hoan nhap chenh lech gifra so du ph6ng giam

gia chimg khoan dau tu dai han nam nay phai lap nhi) han so du phong da trich lap nam truon chug sir citing het.

- Bit dap gia tri khoan dau tu dai han bi tin that khi co quyet dinh dung so du phong da lap de MI dap so ton that xay ra.

Ben Co ghi: - Trich lap du phong giam gia chimg khoan dau to dai han (tinh lan dau va tinh so chenh lech du phong tang).

SO du: Co: - SO du phOng giam gia chimg khoan dau tu dai han hien c6.

Hach town chi tiet:

- Mo 01 tai khoan chi tiet." 21. Sira drai tai khoan 351 - Ky quy, the chap, cam co nhu sau: Bo cum lir "tin phien, trai phieu" trong phan noi dung hach toan. 22. Sim doi tai khoan 359- Cac khoan khac phai thu nhu sau: "Ttii khoiin 359- Ceic khoan kink phai thu

Tai khoan nay ding de phan anh the khoan ng phai thu va tinh hinh thanh toan the khoan ng phai thu cua Ichach hang phat sinh trong qua trinh host do, ng.

Hach toan tren tai khoan nay can thuc hien theo cac quy dinh saw 1. TO eine tin dung khong phan anh van tai khoan nay cac khoan cap tin

dung, cac khoan phai thu co not dung da dirge quy dinh hach toan vao cac tai khoan thich hop khac.

2. TO chirc tin dung can quan ly, theo deli chat the cac khoan phai thu theo tong nOi dung phai thu va timg khach hang chiu tech nhiem thanh toan.

Doi vgi nhing khoan phai thu dirge phan loai IA tai san co nal ro tin dung, ng phai thu kho din to chirc tin dung thtm hien phan loai ng va trich lap du

43

phong rui ro theo quy dinh cua phap balk ve trich lap va su dung du phong de xir 17 nit ro.


3591- Phai thu dugc phan loai la tai san c6 rui ro tin dung

3592- Phai thu khac

3597- Dv phong rui ro cu the

3598- Dv phong rui ro chung

3599- Dv ph6ng phai thu kh6 den

Titi khorin 3591- Phai thu chive phan loai td tdi san c6 rid ro tin clung

Tai khoan nay dung phan anh cac khoan ng phai thu dugc phan loai la tai san co rui ro tin dung va tinh hinh thanh toan cac khoan ng phai thu cen khach hang.

Ben Na ghi: - So 'Lien to chirc tin dung phai thu cela khach hang.

Ben Co ghi: - Se tien t6 cherc tin dung thu dugc.

Se dir Ng: - Phan anh se den t6 cherc tin dung con phai thu cua khach hang.

Hach than chi tiet:

- Mo tai khoin chi net theo timg khach hang chiu trach nhiem thanh roan.

Teti khocin 3592- Phili thu khdc

Tai khoan nay dung phan anh cac khoan ng phai thu khong dugc phan loai la tai san co rid ro tin dung theo quy dinh cua phap luat va tinh hinh thanh wan cac khoan ng phai thu cern khach hang.

Nei dung hach toan tai khoan 3592 giong nOi dung hach toan tai khoan 3591.

Teti khocin 3597- Dv phbng rid ro cy 'hi Tai khoan nay clUng de phan anh viec to cherc tin dung trich lap, xer ly va

hoan nhap cac khoan du phong naTro theo quy dinh cua phap luat ye trich Tap va sir dung du phong de kir lY nal ro del vesi cac khoan phai thu dugc phan 'oak IA tai san co ren ro tin dung.

Ben Co ghi: - SO du phOng dugc trich lap tinh vao chi phi.

Ben Ncr ghi: - Sir dung du phong de xir 1Y rui ro.

- Hoan nhap se chenh tech thira dv phong da lap theo quy dinh.

SO du. CO: - Phan anh so dv phong hien co cuei ky.

Hach than chi tiet:

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- Me( 01 tai khoan chi tiet.

Teti khoan 3598 - DT pi:Ong rui ro chung Tai khoan nay dung de phan anh viec to chirc tin dung trich lap, )rit ly va

hoan nhap cac khoan du phong rui ro theo quy dinh cua phap lust ve trich lap va sir dung du phOng de xir ly raj ro doi yeti cac khoan phai thu dugc phan loyi la tai san co rui ro tin dung.

Ben co ghi: - SO dv phong duqc trich lap tinh vao chi phi.

Ben Nq ghi: - Stir dung du phong de' xir ly rid ro. - Hoan nhap so chenh lech thira du phong da lap theo quy dinh.

A So dir CO: - Phan anh so dv phOng hien co cuai

Hach toan chi tiet:

- MO 01 tai khoan chi Tat. Tai khoan 3599- Dy•phintg naphai thu kho clbi

Tai khoan nay ding de phan anh viec t6 chin tin dung lap, xir ly va hoan nhap cac khoan du phong ng phai thu kho doi theo quy dinh ctua phap lust deli v6i cac khoan ng phai thu khong dugc phan loai la tai san c6 rid ro tin dung kho co kha 'Tang thu

Ben Co ghi: - So dy phOng dugc trich Iap tinh vao chi phi.

Ben Nq ghi: - Sir dyng du phong xfrlY rui ro.

- Hoan nhap se chonh Tech thin du phong da lap theo quy dinh.

Hach than chi tiet:

- MO 01 tai khoan chi 'hot." 23. Sim doi tai khoan 38- Cac tai san Co khac nhu sau:

"Tai khoan 38- Cfic tai san Co khfic

Till khoan 381- Chuyin yen di cap tin dung hip von

Tai khoan nay chling phan anh so tien to chirc tin dung chuyen cho t6 chirc tin dung dau mOi de cap tin dyng hap von cho mot du an ved mire tien da thoa thuan thong qua viec Icy ket hop dong hop von.

Tai khoan 381 cep cac tai khoan cap III sau:

3811- Chuyen vein de cap tin dung hop yen bang clang Viet Nam

3812- Chuyen von a cap tin ding hgp von bang ngoyi to

Ben Nq ghi: - S6 ,tien chuyen cho to chirc tin dung mid de cap tin dyng cho du an.

Ben CO ghi: - S6 tin to chitc tin dung dau moi da cap tin dung cho du an.

SO du Ng: - Phan anh so lien da chuy8n cho to chdc tin dung dau m6i de cap tin dung cho du an nhung to chdc tin dung dau mai chua giai ngan cho khach hang.

Hach ton chi tiet:

- MO tai khodn chi tier theo timg to chirc tin dung dau m6i.

Tai khodn 382- fly thdc

Tai khoan nay dung de Wan anh so flan to chirc tin dung ity thac chuyen cho to chac tin dung nhan Uy thac voi mac den da them thuan tren Hop clang lay thac da k1r ket.


3821- Uy thac cap tin dung bang clang Viet Nam

3822- Uy thdc cap tin dung bang ngoai to

3823- Uy thdc khdc bang Sing Viet Nam

3824- Uy thac khac bang ngoai to

Ted khoiin 3821- fly thdc cap tin (tang bang thong Wet Nam

Tai khoan nay dung de phan anh so tien thing Viet Nam to chac tin dung chuy8n cho cac to chdc nhan ay thac de thvc # hien cap tin dung doi veri khach hang theo thea thuan hop long ny that da kSt kat.

Ben Ng ghi: - S6 tin chuyen cho to chirc nhan uy that.

Ben CO ghi: - So tin to chlat nhan tly thac thanh town theo hop long.

SO du: Ng: - Phan anh so tian chuyen cho to chide nhan lay thac nhung chua thvc hien cap tin dung.

Hach town chi titt:

- Mb tai khoan chi net theo timg to chdc nhan uy thac, tung loai lay thac cap tin dung.

Ttii khoiin 3822- Uy thM cap tin clang bang ngoai to Tai khoan nay dung da phan anh so tian ngoai t8 to chde tin dung chuyen

cho cac to chde nhan uy thac de thvc hien cap tin dung doi vdi khach hang theo thou thu3n hop clang ny thac da ky kat.

NOi dung hach town tai khoan 3822 gi6ng nai dung hach toan tai khoan 3821

Tai khotin 3823- Uy thac khdc bang ding Viet Nam

9 Tai khoan nay dung de phan anh sotien clang Via Nam tochac tin dung chuyen cho cac to chum nhan thac de thuc hien nghiep Iry lien quan den hoat do, ng ngan hang theo thea thuan hop (long fly thac da kY ket, 9 1chong bao gem cac khoan da phan anh el tat khoan 3821- Uy thac cap tin dung bang dong Viet Nam.

NOi dung hach town tai khoan 3823 giOng nei dung hach toan tai khoan 3821.

Ted khodn 3824 - Uy thdc khtic bang ngoai to TA& khoan nay dUng de phan anh se tien ngoai to t6 oink tin dung chuyen

cho cac to cluire nhan fry thac de thuc hien nghiep vu lien quan den hoat deng ngan hang theo them thuan hop ding uy thac , au ky ket, Ichong bao g6m cac - khoan da phan anh tai khoan 3821- Uy thac cap tin dung bang ngoai te.

Nei dung hach toan Cal }Moan 3824 gieng not dung hach toan tai khoan 3821.

Tai khodn 383 - Dau ttr vdo cdc thiet bi cho thud led chink

Tai khoan nay dung de phan anh s6 tien Cling ty cho thue tai chinh da chi ra de mua.sam.tai san cho thue tat chinh truot thbi diem cho time tat chinh.

Tai khoan 383 có cac tai khoan cap III sau:

3831- Dau tu vao cac thiet bi cho thue tai chinh bang Sing Viet Nam

3832- Dan tu vao cac thiet bi cho thue tai chinh bang ngoai te

Tai khodn 3831- Dau ttr veto cdc that bz; cho thud tai chinh bang clang Viet Nam

Tai khoan nay dung de sa

m anh s6 tien long Viet Nam Cong ty cho thue tai chinh da chi ra de mua sarn tai san cho thue tai chinh truOc thbi diem cho thue tai chinh.

Ben Nq ghi: - SO tien chi ra mua tai san cho thue tai chinh. Ben Co ghi: - Gia tri tai san chuy6n sang cho thue tai chinh. SO du. Nq: - Phan anh so tien da chi ra mua tai san cho thue

tai chinh chua chuyen sang cho thue tai chinh.

Hach town chi St:

- Ma tai khoan chi tiet theo timg khach hang thue tai chinh.

Teti khodn 3832 - Dau to veto cdc thilt bi cho thud MI chink bang ngoai to khoan nay &nig phan anh gia tri ngoai te Cling ty cho thue tai

chinh da chi ra de mua sam tai san cho thue tai chinh truck thbi diem cho thue tai chinh.

Nei dung hach toan tai 'Moan 3832 gieng nOi dung hach toan tai khoan 3831.

Tai khotin 386- *phew rfii ro

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Tai khoan nay dung de phan anh viec to chirc tin dung trich lap, xir ly va hoan nildp cac khoan du phong rui ro theo quy Binh cua phdp lud't doi vet can tai san Co khac.


3861- Dv phong rui ro cu the

3862- Dv phong nai ro chung

3863- Dv phong nai ro khac

Tai khorin 3861 - Der phimg rid ro cy thO'

Tai khoan nay dung de phan anh viec to chirc tin dung trich lap, xir IY va hoan nhap cac khoan dv phong rui ro theo quy dinh cua phap luat ye trich lap va sic dung du phong de xir 15/ rid ro doi vat cac tai san Co khac dugc phan loai la tai san c6 Hai ro tin dung.

Nei dung hach toan tai khoan giang not dung hach toan tai khoan 3597.

Tai Moan 3862- De r phiing rid ro chung

Tai khoan nay dung de phan anh viec t6 chirc tin dung trich lap, xit IY va }man nhap cac khoan du phong rui ro theo quy dinh cim phap luat ye trich lap va sCr ding dv phong de xu ly nai ro doi yeti cac tai san CO khac duqc phan loai la tai san co rui ro tin dung.

Nei dung hach toan tai khoan gieng nei dung hach toan tai khoan 3598.

Tai khoein 3863 - Der phang rui ro kheic

Tai khoan nay dung de phan anh viec to chuc tin dung trich lap, xir IY va hoan nhap cac khoan du phong rui ro theo quy dinh cua phap luat d8i yeti cac tai san CO khac khong dove quy dinh la tai san co nal ro tin dung.

Ben CO ghi: - Se dir phong duce trich lap tinh vao chi phi.

Ben Na ghi: - Sir dung dv phong xir 1Y rui ro.

- flit nhap se chenh lech thin dv phong da lap theo quy dinh.

SO du: C6: - Phan anh so du phOng hien co cu6i Icy.

Hach than chi tiet:

- Ma tai khoan chi tit theo timg loai tai san Co khac phai trich lap dv pheng.

The khthin 387- Till san gan ng eta chuyin quyin sir hint cho th chat tin dung, Sang chi, xie ty

Tai khoari nay dung phan anh gia tri tai san gan ner da chuy'en guyen ser hem cho to chirc tin dung, dang cher xir ly. To chirc tin dung phai co day du he so phap 1y ve quyen ser hetu hop phap del veri tai san do.

NAM

I H

48

Ben Nu ghi: - Gia tri tai san gan nq da chuyen quyen seir Kau cho to chic tin dung, dang chb xa 1y.

Ben CO ghi: - Gia tri tai sin gan ng da

SO dir Ng: - Phan anh gia tri tai san gan ng da chuyen quyen so hint cho to chirc tin dung, chb xir IY.

Hach than chi Wet:

- Ma tai khoan chi tier theo , timg loaf san nhQn gan ng chuy8n quyen so him cho to chac tin dung.

Tai khoan 388- Chi phi cher phan 64

Tai khoan nay dung de phan anh cac chi phi thgc to da phat sink nhung co lien quan de'n ket qua host dijng kinh doanh cua nhieu 1c3, ke than va viee ket chuyen phan b6 cac khoan chi phi nay vao chi phi cita cac ky ke Man phit hop vet quy Binh caa chuan raw ke toan.

Ben Na ghi: - Chi phi cho phan 136 (chi phi tra truck) phat sinh trong ky.

Ben Co ghi: - Chi phi tra truac duce phan 66 vao chi phi trong ky.

SO dtr NT: -- Phan anh cac khoan chi phi tra truac cho phan b6.

Hach town chi tiet:

- Mb tat khoan chi tiet theo timg khoan chi phi tra truck ehb phan bo.

Teti khan 389- Ted san Co khdc

Tai khoan nay ding de phan anh cac loaf tai san c6 khac cua t(13 chirc tin Ming ngoai nhung tai san da dirk hach toan vao cac tai khoan thich hap.

Ben Nq ghi: - Gia trf tai san c6 khk cila to chirc tin dung tang trong ky.

Ben Co ghi: - GM tit tai san co khac cfm to chtic tin dung giam trong ky.

SO du NT: - Gia tri tai san c6 khac tai thai di8m cuOi ky.

Hach town chi tiet:

- Ma tai khoan chi tiet cho tang !oat tai san co khac." 24 Stirs d6i ten tai khoan 39 - "Lai phai thu" thanh "Lai va phi phai thu". 25. Sim cum ter "thuang phieu" thanh "ding , ca chuyen nhuong" tai ten va

nOi dung hach toan tai khoan 419- Vay chi& Ichau, tai chi8t khau thuang phieu va cac giay to c6 gia khk.

49

26. Sira dai, ha sung nQi dung hach town cely tai khan 431 Menh gia giay ter c6 gia bang thing Viet Nam va tai khoan 434 - Menh gia giay to co gia bang ngoai to va yang nhu sau:

"Ben Nq ghi: - Thanh toast gray to' co gia khi dao han.

- Mua lai giay to co gia do chinh to chirc tin dung that hanh".

27. Sera dai tai khoan 44 - Von tai try, uST thac dAu tu, cho vay nhu sau:

"Tai khoan 44 - Von tai fru, tit thic flan tu, cho vay

Tai khotin 441 - Van tai try; uf, lilac dau tu; cho vay bang dang Viet Nam

Tai khoan nay dung de phan anh so von tat try, uY Mac dau tu, cho vay bang ding Viet Nam elm Chinh phU, cac to chuc, ca nhan trong nu& va nuetc ngoai giao cho to cherc tin dung de sir dung theo cac myc dich chi dinh, to cherc tin dung co trach nhiem hoan tra von nay khi den han


4411 - Van than ceia cac to cherc, ca nhan there ngoai

4412 - Van than cua Chinh phu

4413 - Van nhan cua cac to chUc, ca nhan trong nuac

Ben CO ghi: - So van elm cac ben clai tac giao cho to chirc tin dung.

Ben No ghi: - Sei van chuyen tra lai cho cac dai tic giao van.

SO du. CO: - Phan anh so van tai , try, 115, thac &au tu, cho vay cOa cac cthi tic to chuc tin dung dang sir dung.

Hach than chi titt:

- Mo tai khoan chi tiet theo 'King loai van coa tang doi tac giao von.

Tai khotin 442 - rtan tdi fro; uji Mac clau a•, cho vay bang ngoai

Tai khoan nay dung de" phan anh so vein tai try, uSi thac clan tu, cho vay bang ngoai to cOa Chinh phi\ va cac to chirc, ca than trong nu& va nuec ngoai giao cho to chile tin dung de sir dung theo cac myc dich chi dinh, to chirc tin dung co trach nhiem hoan tra von nay khi den han.


4421 - Van nhan cua cac to chew, ca nhan nu& ngoai

4422 - Van nhan cua Chinh phu

4423 - Von nhan cua cac to chirc, ca nhan trong nuck

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Tai khoan 442 c6 net dung hach than giong nOt dung hach toan tai khoan 441."

28 Sim dOi, b8 sung nOi dung hach toan tai khoan 4711 - Mua ban ngoai te kinh doanh nhu sau:

"Ben CO ghi: - Gia tri ngoai te mua vao.

Ben No ghi: - Gia tri ngoai te ban ra.

SO dtr Co: - Phan anh gia tri ngoai to to chdc tin dung mua vao chua ban ra.

SO du. NT: - Phan anh gia tri ngoai te tit cac nguan Ichac ban ra ma chua mua vao dugc a bit dap

Hach roan chi tier: - Mb 01 tai khoan chi tiOt"

29. Sira sung not dung hach than tat khoan 4712 - Thanh toan mua ban ngoai to kinh doanh nhu saw

"Ben No ghi: - S6 tin ding Viet Nam chi ra de mua ngoai te (tinh theo ty gia thuc te mua vao).

- Ket chuyen chinh lech lai kinh doanh ngoai te (doi ting yin tai khoan 72 - Thu nhap tir boat dOng kinh doanh ngoai hop.

- SO dieu chinh tang se) du Ng cho bang so du tai khoan 4711 khi danh gia lai so du ngoai to kinh doanh theo ty gia ngay cuoi thang (dtli img vbi tai khoan 631 - Chenh tech ty gia hot dodi).

Ben Co ghi: - SO tin ding Viet Nam thu vao do ban ngoai te (tinh theo ty gia thtrc te ban ra).

- Kat chuyen chinh lech to kinh doanh ngoai to (dal Ung vbi tai khoan 82 - Chi phi boat citing kinh doanh ngoai hOi).

- So dieu chinh giam s8 du Ng cho bang so du tai khoan 4711 khi danh gia tai so du ngoai te kinh doanh theo ty gia ngay cuoi thing Jai ting vbi tai khoan 631 - Chenh lech ty gia hen dodi).

SO du' Ng: - Phan anh s6 tien diang Via Nam chi ra Prong Ung cita so du ngoai te to chirc tin dung mua vao chua ban ra.

SO du' CO: - Phan anh s6 tin ding Via Nam thu vao tuong img cria so ngoai to ban ra tir ngueln Ichac chua mua vac, de bit dap.

Hach roan chi tiet: - Mb 01 tai khoan chi tier

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30. Sira den ten tai khoan 49 - "Lai phai trA" thanh "Lai va phi phai tra".

31. Sira dal not dung hach toan tren tai khoan 509 - Thanh town Ichic gitla cac to chirc tin dung nhu sau:

"Tai khoan nay thing de phan anh the khoan thanh toan khac bang ding Viet Nam hoac ngoai te (ngoai nhfimg khoan thanh toan da hach toan vao cac tai khoan thich hop) giira cac to chik tin dung".

, 32. Sfra d6i, be) sung not dung hach toan tai khoan 63- Chenh Tech t9 gia hoi dodi, yang bac da quy nhu sau:

"Tai khoan nay ding de phan anh chenh lech ty gia h6i , dodi, yang bac da quy. To chirc tin dung Ichong clugc chia Igi nhuan hoac tra co tirc tren phan Lai chenh lech t9 gia hoi clod' danh gia lai mak nam tai chinh cna cac khoan mix co geic ngoai te ding nhu cong cu phai sinh tien te co goc ngoai te"

33. Sim den tai khoan 633 - Chenh lech danh gia lai cong cu tai chinh phai sinh nhu sau:

"Tdi khocin 633 - Chink tech drinh gia tai cong en tai chinh phdi sinh

Tai khoan nay dung de phan anh cac khoan chenh lech do danh gia lai cong cu tai chinh phai sinh mita to chic tin dung theo quy Binh.

Tai khoan nay gOm cac tai khoan cap In sau:

6331 - Giao dich hoan d6i

6332 - Giao dich ky hart tien te

6333 - Giao dich tuong lai tien te

6334 - Giao dich quy'en chon tien te

6338 - Cong cu phai sinh khac

Ben Co ghi: - SO chenh Tech tang do danh gia lai se du cac tai khoan cong cu tai chinh phai sinh.

Ben Nq ghi: - SO chenh lech giam do danh gia lai se, du cac tai khoan cong cu tai chinh phai sinh.

SO du CO ho4c se du Nq:

- Phan anh s6 chenh lech CO hoac se chenh tech Nq phat sinh trong nam chum

Hach than chi fief:

- Mei tai khoan chi ti et theo loci cong cu tai chinh phai sinh.

CuOi nam, tai khoan nay tit toan so du. Neu tai khoan nay co s6 du CO, chuyen so du CO vac) tai khoan thu nhap; Neu tai khoan nay co se du Nq, chuyen so du Nq vao tai khoan chi phi."

34. Sira dei tai khoan 69 - Lai nhuin chin phan phi nhu sau:

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"Tai khoan 69 - Lqi nhuan chum phan ph6i

Tai khoan nay dUng de phan anti k6t qua (lei, 16) kinh doanh sau Thud Thu nhep doanh nghiep va tinh hinh phin phoi ket qua kinh doanh cna to chirc tin dung.

Hach toan tai khoan nay can (hue hien theo cac quy dinh sau:

1. ,Kat qua hoat do, kinh doanh phan anh tren tai khoan 69 - Lainhuan sau Thu& thu nhap doanh nghiep hoac 16 hoat dOng kinh doanh.

2. Viec phan ph6i ket qua kinh doanh cda to chuc tin dung phai dam bao rg rang, ranh mach va theo dung quy dinh cum che do" tai chinh hien hanh.

3. Phai hach toan ,chi tiet ket qua kinh doanh timg nien do, ke toan (nam truitc, nam nay), ding then theo dgi chi tiet theo timg not dung phan chia lgi nhuan dm to chirc tin dung (trich lap cac quy, 66 sung von kinh doanh, chia c6 tuc,...).

4. Khi dp dung hoi t6 do thay di& chinh sach ke toan va dieu chinh hoi t6 cac sai sot trong you dm cac nam truerc nhung nam nay men phat hien clan den phai dieu chinh so du dau nam phan Igi nhuan chua phan chia nil ke toast phai dieu chinh tang hoac giam se du dau nam cum tai khoan 692- Lai nhuan nam truck tren se ke toan va dieu chinh tang hoac giam chi tieu Lgi nhuan chua phan ph6i tren bang Can den ke toan theo quy dinh tai Chuan muc ke toan Viet Nam so 29 "Thay doi chinh sach ke toan, trek tinh ke toan va cac sai sot" va Chuan nitre ke toan Viet Nam se 17 "Thue thu nhap doanh nghiep".

Ben CO ghi: - se du cugi ky cum cac tai khoan thu nhap chuyen sang.

Ben Nq ghi: - S6 du cu& ky cum cac tai khoan chi phi chuyen sang.

- Trich lap cac guy.

- Chia lgi nhuan cho cac ben tham gia lien doanh, cho cac co doting.

86 du CO: - Phan anh s6 lgi nhuan chin phan phoi hoac chua sir dung.

s6 - Phan anh s6 to hoat dOng kinh doanh chua x6r19.

Hach than chi tiet:

- Ma 1 tai khoan chi fi at. Tai khoan 69 co cac tat khoan cap 2 sau:

, khoan 691 - Lai nhuan nam nay: Tai khoan nay ding phan anh ket qua kinh doanh, tinh hinh phan phoi ket qua va so loi nhuan chua phan phoi thugc nam nay cila to chirc tin dung.

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Dau nam sau, so du cued nam cua tai khoan 691 dugc chuyen thanh so du dau nam Si cilia tai khoan 692- Lai nhuan nam trudc (kh8ng phai Cap phieu).

Tai khotin 692 - Lai nhuOn nam tricot: Tai khoan nay ding de phan anh kat qua hoat clang kinh doanh va so lgi nhuan chua phan phoi thuOc nam truacc cna to chk tin dung".

35. Sem dai, 66 sung nOi dung hach toan caa tai khoan loai 7 - Thu nhap nhu sau:

a. Sim dgi Diem 1 nhu sau: "Loai tai khoan nay phan anh tat ca cat 'Moan thu nhap caa to chik tin dung. Can ngay 31/12, so du cac tai khoan nay dugc kat chuyen toan bo sang tai khoan lgi nhuan nam nay va khong con so du";

b. Sim dai Diem 4 nhu sau: "Trugng hap thanh 19, nhugng ban tai san c0 dinh, gia tri dung de hach toan yen tai khoan nay la than hi) so tien thu dirge ye thanh 19, nhuong ban tai san co dinh. Tat ca cac chi phi phat sinh lien quan den thanh 19, nhugng ban dirge hach town vao tai khoan loai 8- Chi phi".

36. Sim ten tai khoan 709 - "Thu lai khac" thanh "Thu khan tic hoat deng tin dung".

37. Sim do' i tai khoan 78 - Thu lai gap van, mua ca phan nhu sau:

a. Sim Mi ten tai khoan 78 - "Thu lei g6p van, mua ca phan" thanh "Thu nhap gop von, mua co phan";

b. Sim dai, ba sung nOi dung hach Mk Wen tai khoan nay nhu sau: "Tai khoan nay dung de phan anh cac khoan thu nhap to vice gop von, mua co phan cua cac to chat tin dung khac va cac to chile kinh to".

38. Sim dai, ba sung nOi dung hach toan caa tai khoan loai 8 - Chi phi nhu sau:

a. Sawdai Diem 1 nhu saw "Loai tai khoan nay phan anh tat ca cac khoan chi phi dm to chile tin dung. Cued ngay 31/12, so du cac tai khoan nay dugc ket chuyen toan ba sang tai khoan Lai nhuan nam nay va khong con so du";

It Sira den Diem 2 nhu sau: "Truang hop thanh 19, nhuong ban tai san ea dinh, gia tri hach toan Wen tai khoan nay la toan b0 phan chi phi lien quail , den thanh 19, nhugng ban tai san co dinh theo quy dinh ye che do, tai chinh. Tat ca cac khoan thu doge to thanh 19, nhuong ban tai san co dinh dugc hach toan vao tai khoan loai 7- Thu nhap".

39. Sim dai tai khoan 809- Chi phi khac nhu saw

"Tizi kholin 809- Chi phi khtic cho hoot dOng tin dung: gam cac chi phi cho hoat thing tin dung ngoai cac khoan chi lai not tren."

, 40. Sera Wad, 66 sung not dung hach toan tai khoan 842 - Chi phi lien quan den nghiep vu cho thue tai chinh nhu saw

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"TM khoan nay dung de hach toan cac loci chi phi lien quan den hog clang cho thue tai chinh cua to chIrc tin dung nhu: Chi phi phut sink lien quan den IcY vet hop dong,...(neu co)".

41. Sfra dei tai khoan 869- Cac khoan chi phi quanlY , khac the saw

BO cum tir "chi y te co quan (thuoc phong, chita benh...)" trong phan not dung hach toan.

42. Sfra dei tai khoan 8821- Du phong giarn gia yang, ngoai to nhu sau:

BO cum tir "ngoai te" a ten tai khoan 8821- "Du phong giam gia yang, ngoai te" va trong phan not dung hach than cda tai khoan nay.

43. Sim dai tai khoan 89 - Chi phi khac nhu sau:

"Tai khoan 89- Chi phi khac

Tai khoan dung phan anh cac khoan chi phi khac theo quy dinh v'e the de tai chinh cua to chat tin dung.

Tai khoan nay co cac tai khoan cap III saw

Teti khoan 891- Chi tong tac x6 IrOi: gem chi tai try cho y te, gido due, tai trg cho viec khac phut hau qua thien tai, chi tai trg lam nha tinh nghTa cho ngueri ngheo va cac khoan chi khac ve tong tac xa hei theo quy dinh cna phap bat

Teti kholin 899- Chi phi kheic theo cite rip tai chinh: gam cac khoan chi phi theo quy dinh ye che de tai chinh cua to chtic tin dung ngoai cac khoan da dugc quy dinh hach toan vao tai khoan chi phi thich hop."

44. Sirs, dOi not dung hach toan tai khoan loaf 9- Cac khoan ngoai bang can doi ke toan nhu sau:

Sfra del cum tir "Ben Nhep ghi" thanh "Ben Na ghi", "Ben Xuat ghi" thanh "Ben CO ghi", "SO con thanh "So du Ng" a phan not dung hach toan.

45. Sfra dei tai khoan 9019- Tien nghi gia, tien bi pha hoai chi): xfr 1Y, nhu sau:

"Teti khodn 9019 - Tien nghi gia, tan girl, tan bi pha hoai cha dr If

Tai khoan nay dung a hach toan the loci tien nghi gia, tien gia, tien bi pha hoai the xfr 13?, dang bao quail o cac to clnic tin dung.

Ben Na ghi: - Se tien nghi gia, tien gia, tien bi /Ma hoai nhap kho cho ?dr 15/.

Ben Co ghi: - SO tien nghi gia, tien gia, tien bi pha hoai da duce xfr 13?.

SO du - Phan anh so tien nghi gia, tien gia, tien bi phi hoai chb xir 1y , dang bao quail trong kho cua to chirc tin dung.

Hach toan chi tiet:

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- Ma tai khoan chi tiet theo tong loci tien nghi gia, tien gia, lien bi pha hoai va nguti chiu trach nhiem bao quan."

46. Siva dei, bo sung not dung hach toan tat khoan 9114- Ngoai to khong du tieu chuan hru hanh cher xi/ 1Y nhu sau:

"Tai khoan nay dung de hach toan the ngoai to nghi gia, ngoai to gia, bi pha hoai (bi cat xen, sin chfra, rash nat) dang cher kn. ly."

47. Sin do' i ten tai khoan 93 - "Cac cam ket bao lanh than duct" thanh "Cac cam ket nhan dirge".

48. Sin do' i tai khoan 94- Lai cho vay qua han chua thu duce nhu sau:

a. Sim dai ten tai khoan 94 - "Lai cho vay qua han chua thu &roc" thanh "Lai cho vay va phi phai thu chua thu dugc";

It Be cum Er "qua han" va cum tir "da qua han" trong phan ten va nei dung hach Man cua cac tai khoan 941, 942, 943.

49. Sin do' i tai khoan 98- Nghiep vu ily thic va dai ly nhu sau:

"Tai khoan 98- Nghiep vu mua ban no, iiv that va dai 1$

Tai khotin 981- NghCip vu mua ban ng

Tai khoan nay dung a phan anh gia tri khoan ng got va Lai theo hop deng cho vay cua khoan no da mua, ban.


9811-Ng gOc da mua

9812- Lai tha khoan no da mua

9813- Na gec da ban

9814- Lai cila khoan ng da ban

Tai khocin 9811- Ng got da mua

,Tai khoan nay ma tai ben mua ng dung de phan anh gia tri ng gec theo hop ding cho vay cua khoan ng da mua

Ben Ng ghi: - So ng gec duge thu tir ben ng theo hop deng tin dung eila khoan ng da mua.

Ben Co ghi: - S6 tien gific thu dirge.

SO du Ng: - Phan anh sec tien ng gee dirge thu theo hop deng cho vay cna khoan no da mua chin thu doge.

Hach toan chi tiet:

- Ma tai khoan chi tiet theo tong del tugng ng.

Tai khan 9812- Lai ctia khocin ng dci mua

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Tai khoan nay me tai ben mua ng dung de phan anh Lai dugc thu theo hyp (long tin dung oh khaki nq da mua nhtmg khong au dieu kiEn, hach town vao tai khoan 395- Lai phai thu tir nghiEp mua nq trong bang can doi ke toon.

Ben Nq ghi: - S6' fiEn tai tinh tren ng gOc phai thu to ben ng cua khoan no da mua.

Ben Co ghi: - só tiEn thu dugc th ben ng.

- ChuyEn sang tai khoan thich hyp khi xtit 15T theo ca the tai chinh.

SO dte Nq: - Phan anh sit; tin lai tinh tren ng gac cua khaki nq da mua nhung chua thu dugc.

Hach than chi St:

- Ma tai khoan chi fiat theo thug doi tugng ben rig.

Tai khocin 9813- Nugoc cld ban

Tai khoan nay ma tai bEn ban ng dung de' phan anh gia tri ny g6c cua khoan no da ban con nghia vu nhung kh8ng theo doi not bang theo quy dinh cua phap haat.

Ben Ng ghi: - Gia tri ng g6c da ban tang.

Ben Co ghi: - Gia tri ng g'ac cra ban giam.

SO du Nq: - Phan anh gia tri nq goc cua khoan nq da ban.

Hach than chi tiOt:

- wief tai khoan chi ti6t theo timg khach hang ng va thug khoan nq.

Tizi khocin 9814- Liii can khoein nd dfi ban

Tai khoan nay ma tai ben ban ny climg de phan anh gia tri ng lai cua khoan ng da ban con nghia vu nhung khong theo del not bang theo quy dinh cua phap luat.

Ben Nq ghi: - Gia tri khoan ng lai cua khoan ng da ban tang.

Ben Co ghi: - Gia tri khoan ny lai cua khoan ny da ban giam.

SO du Na: - Phan anh gia tri nq lai cua khoan ng da ban.

Ruch toan chi at:

- Ma tai khoan chi tiet theo thug khach hang ny va thug khoan

Tai khoin 982- Cho vay theo hqp eing hqp von

Tai khoan nay ma tai t6 chirc tin dung dau moi, dung de phan anh tinh hinh cap tin dung, thu ng khach hang bang von gap cua cac to cluirc tin thing thanh vien trong nghiEp vu cho vay theo hyp (long hap von.

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TM khoan 982- Cho vay theo hop dOng hop von co the tai khoan cap III sau:

9821- Ng trong han

9822- Ng qua hart

Tai khotin 9821- Nq trong kin

Tai khoan nay ma tai t6 ehite tin Ming deli mei, dung de phan anh tinh hinh cap tin dung, thu ng khach hang bang von gop cua cac to chirc tin dung thanh vien trong nghiep vg cho vay theo hop long hop von doi voi the khoan cho vay con trong han theo hop to tin dung hoc con trong thai gian gia han ng doi vori cac khoan vay dugc to chuc tin dung gia han, dieu chinh kY han

Ben Nq ghi: - Se lien cho vay con trong han theo hop clang hop von.

- Chuyen to tai khoin thich hap sang.

Ben Co ghi: - se tien 'Mach hang tra nq.

- Chuyen sang tai khoan thich hgp.

Se du Nq: - Phan anh so tien dang cho khach hang vay trong han.

Hach town chi tiet:

- Mer tai khoan chi tier theo timg t6 chire tin dung thanh vien va tang khach hang vay tien.

Tai khotin 9822- Nq qua han

Tai khoan nay ma tai t6 chat tin Ong dau mei, dung de phan anh tinh hinh cap tin dung, thu ng khach hang bang von gop cua cac to chat tin dung thanh vien trong nghiep vu cho vay theo hop Ming hop von doi ved cat khoan cho vay da qua han, khong Mtge dieu chinh ky han nq.

Tai khoan nay dung de" hach toan s6 teen t6 chat tin dung cho kith hang vay da qua hart va khong dugc gia han, dieu chinh lcY han ng.

Ben Ny. ghi: - 8'6 tien cho vay qua han theo hgp &Mg hop von.

Ben CO ghi: - s6 tien khach hang tra nq.

- Chuyen sang tai khoan thich hop.

Se dir Ng: - Phan anh s6 tien cho khach hang vay da qua han.

Hach town chi tiet:

- Mo tai khoan chi tier theo Mug to chirc tin dung thanh vien va timg khach hang vay.

Tai khodn 983- Gip tin dung theo hop clang nhin tiy tit&

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Tai khoan nay ma tai t6 chin tin dung nhan ay that cap tin dung de phan anh tinh hinh cap tin dung cho khach hang bang von than ay thac (ben nhan uy thic khOng phai chiu rui ro khi da thge hien day du cac nghia vu quy dinh tai hap clang ay thac).

Tai khoan 983- Cap tin dung theo hap dang nhan ay thac c6 cac tai khoan cap III saw

9831- Nq trong han

9832- Na qua han

Tai khan 9831- Na trong han

Tai khoan nay ma tai t6 chfre tin dung ‘ nhan ,ay thac cap tin dung a phan anh tinh hinh cap tin dung cho khach hang bang von uy thic (ben nhan uy thac khong phai chiu rai ro khi da thuc hien day da cac nghia vg quy dinh tai hap d8ng fly thac) den veri cac khoan ng trong ban.

Ben Nq ghi: - SO flan cap tin dung con trong han.

- Chuyan to tai khoan thich hap sang.

Ben Co ghi: - S6 tin khach hang tra na.

- Chuyan sang tai khoan thich hap.

SO clic Na: - Phan anh so hen cap tin dung trong han

Hach roan chi tik: - Ma tai khoan chi tik theo tang khach hang.

Teti khoiin 9832- Nq qua han

Tai khoan nay ma tai 18 chile tin dung nhan ny thac cap tin dung de phan anh tinh hinh cap tin dung cho khach hang bang von nhan ay thac (ben nhan ay that khOng phai chiu rai ro khi da thge hien day da the nghia vu quy Binh tai hap &Ong uy thac) doi vai the khoan ng qua han

Ben Nn. ghi: - S6 tiers cap tin dung qua han.

Ben CO ghi: - S6 tin khach hang tra ng.

- Chuyen sang tai khoan thich h9p.

SO dtr - Phan anh s6 tiers cap tin dung da qua han

Hach Coin chi tik: - Ma tai khoan chi ti& theo tang khach hang.

Teti khoan 984- Ccic nghtep vu fly that va 41 (V Muir

Tai khoan nay mar tai t6 chire tin dung nhan fly that, lam dai 19, dung de phan anh tinh hinh thgc hien cac nghiep vu ay that va daily lchae.

BEn Nq ghi: - S6 hem nhan ay thac, lam dai 19 tang.

Ben CO ghi: - S6 tien nhan ay thac, lam dai 19 giam.

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SO du Nu: - Phan anh so tien dang cho nhaM ay thk, lam dai Vt.

Hach Man chi tiet:

- Mo tai khoan chi tiet theo timg doi tucmg fay thic, thue dai IY.

Till khorin 989- Chlrng khocin btu ky

Tai khoan nay clUng de" hach toan gia tri chimg khoan cha to chnc tin dung va cua ngubi dau tu ay that to chirc tin dung, dang gui luu ky tai don vi nh'art luu ky.

Ben Nq ghi: - Gia tri chUng khoan cna t6 chirc tin dung va cua nguai dau tu fly thk, luu ky gun tai don vi nhan luu ky.

Ben Co ghi: - Gia tri chang khoan cha t6' chirc tin dung va caa ngubi dau to uy that, km ky lay ra.

- Gia tri chUng khoan cua to chirc tin dung va cria nguai dau tu uy thac ducm thanh toan kin dao han.

SO du Nu: - Phan anh gia tri chung khoan cua to chat tin dung va cua nguai dau to uy that dang luu ky tai don vi nhan luu ky.

Hach town chi tiet:

- Ma tai khoan chi tiet theo tUng loci chirng khoan gui km ky

Ngoai s6 tai khoan chi Met, con phai ma SO theo den chi tiet theo timg don vi nhan chUng khoan luu Icy va theo nmg nguai dau tu Uy that to chile tin dung lam dich vu nay (truing hop tai khoan km ky thing khoan caa ngubi dau tu)."

50. Sira cum to "Cam de" thanh "Cam co" tai ten va not dung hach toan cua Tai khoan 994 - Tai san the chap, cam do dm khach hang.

DiOu 3. BO sung met se tai khoan vao He thong tai khoan ke toan cac to chirc tin dung ban hanh theo Quyet dinh 479/2004/QD-NHNN nhu sau:

I. BO sung Tai khoin 1014 - TiOn mat tai may ATM

Tai khoan nay thing de theo so tien ding Viet Nam tai cac may ATM (Ma to chat tin dung.

Ben Nq ghi: - siS tien mat tip quy cho may ATM.

- Cac khoan thu tien mat true tiep to may ATM.

Ben CO ghi: - SO hen mat tir may ATM Op ve quy tien mat dun vi.

- Cac khoan chi Men mat tai may ATM.

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SO dm Nq: - So hen mat con ton tai may ATM.

Hach Man chi tiet:

- Mb tai khoan chi tiet cho tang may ATM.

2. 136 sung Tai khoin 134 - Tien girl bang ding Viet Nam & nut ngoai

Tai khoan nay thing de hach toan se; tien ding Viet Nam dm to chbc tin dung gui tai the to chive tin dung khac 6 nuot ngoai.

Tai khoan 134 di cac tai khoan cap III sau:

1341 - Tien gui Ichong k5/ han

1342 - Tien gin co kY hall

1343 - Tien girl chuyen &mg

Ben Nq ghi: - So tien gui vao the to chuc tin dung khac nu& ngoai.

Ben CO ghi: - SO tien Fay ra.

SO du Nq: - Phan anh so tien cUa to chirc tin dung dang gui tai cac to chfrc tin dung khac & nu& ngoai.

Hach Man chi tiet: - MO tai khoan chi tiet theo tang to chirc tin dung khac & nu& ngoai nhan flan gfri.

3. BO sung Tli khoan 135 - \Tang girl tai cac to chfrc tin dung trong n were

Tai khoan nay dung phan anh gia tri yang tien to cua to chbc tin dung gui tai cac to chfic tin dung ithac trong nuic.


1351 - Yang gfri khong han

1352 - Yang gin co kS7han

Ben Nq ghi: - Gia tri yang nen to girl vao cac to chi:re tin dung khac trong nixie.

Ben CO ghi: - Gia tri yang tien to ray ra.

SO the Nu: - Phan anh gia tri yang tien to cita to chirc tin dung dang gui tai cac to chiic tin dung trong nuic.

Hach town chi tiet: - Mb tai khoan chi tiet theo tong to chirc tin dung trong nuerc nhan

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4. BO sung Tai khoin 136 - \Ting gin tai cac to chat tin dung it nut ngoai

Tai khoan nay dung de phan anh gia tri yang tien to cda t6 chac tin dung gui tai cac to cluirc tin dung a nuac ngoai.


1361 - Vang gin khong ky han

1362 - Vang gai co lcY han

Ben Ng ghi: - Gia tri yang tien to gfri vao cac to eh& tin dung a nuac ngoai.

Ben CO ghi: - Gia tri yang tien to lay ra.

SO du Ng: - Phan anh gia tri vang , tien to chi:re tin dung dang gui tai cac to chuc tin dung a nuac ngoai.

Hach town chi tiet:

- Ma tai khoan chi tiet theo tong t6 chic tin dung a nuac ngoai nhAn

5. BL sung Tai khoin 139- Dv phong rill ro

Tai khoan nay dung de phan anh viec t6 chirc tin dung trich lap, xir 19 va hoan nhap cac khoan du phong nai ro theo quy dinh ctia phap luat ye trich tap va sir dung du phong de xix 19 ruf ro doi veri cac khoan Men gfri tai cac to eh& tin dung, chi nhanh ngan hang nuac ngoai dirge thanh lap , hoat clang theo Luat the to chirc tin dung va tien girl tai cac to chat tin dung er nuac ngoai.

NiO dung hach toan cac tai khoan nay nhu sau:

Ben CO ghi: - SO du phong dug° trich lap tinh vao chi phi.

Ben Nq ghi: - Sir dung du phong de xfx19 rui ro.

- Hoan nhap se; chenh Lech thus du phong da lap theo quy dinh.

SO du' CO: - Phan anh se du phong hien co cuei ky.

Hach toan chi tiet:

- Ma 01 tai khoan chi tier. 6. B0 sung Tai khoan 16 - Chang khoin dau ttr gicr den ngay dao ban

Tai khoan 16 - Chang khoan dau ttr 2iir den ngay dao han

TM khoan nay dung de phan anh gia tri hien co va tinh hinh bien deing cua cac loai chi:mg khoan ng cna Chinh phia, ,chinh quyen dia phuong hay to chfrc trong nuac, nuac ngodi phat hanh ma t8 chirc tin dung dang dau tu. Chang khoan Ng hach toan Men tai khoan nay la cac loaf chi:mg khoan ng nam gift veil nip° dich dau tu cho den ngay dao han (ngay dugc thanh toan).

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Hach town tai khoan nay phai thuc hien theo cac quy dinh sau:

1. Chi hach town ten tai khoan nay dal voi cac loci chtmg khoan Ng. (kh8ng hach toan tren tai khoan nay cac loci chung khoan von).

2. TO chirc tin dung phai ma tai khoan chi tiet phan anh menh gia, gia tri chiet khau va gia tri phu trOi cila chimg khoan dau tu. Trong do: (i) Gia goc chimg khoan (gia thuc to mua chang khoan) bao gem: Gia mua cOng chi phi lien quan trgc tiep nhu chi phi moi gad, giao dich, cung cap thing tin, thue, le phi va phi ngan hang (neu co); (ii) gia tri chiet khau la gia tri chinh lech am gicra gia goc voitong gia tri cua cac khoan lien gem menh gia va lai clan tich truck khi mua (neu c6); (iii) gia tri phu trid la gia tri chinh lech duong giaa gia goc voi tong gia tri cua cac khoan tien gam menh gia va lai don tich &trot khi mua (neu co). Kid trinh bay tren bao cao tai chinh, khoan mgc chimg khoan nay dtrgc trinh bay theo gia tri thuan (M'enh gia - chi& khau + Phu tr0i).

3. Neu dieu kith ve clang nghe , tin hoc cho phep, den lai dugc ghi de" tren ca so thai gian va lai suat thuc to (lai suit thuc to la t-5/ lai dung de' guy

doi cac khoan tien nhan dtrgc trong tuong lai trong suot thai gian cho ben khac sir dung tai san va gia tri ghi nhan ban dad tai thai diem chuyen giao tai san cho ben sir dung). Truing hop Icheing the thuc hien tinh Lai tren co so Lai suit thuc thi gia tri phu trOi va chiet khau dugc phan bo d8u cho thai gian nam gift chimg khoan oda to chirc tin dung.

, 4. Neu thu dirge tien chimg khoan ng dau tu bao gom ca khoan tai don tich tir truac khi to chirc tin dung mua lai khoan dau tu do, to chirc tin dung phai phan bó so tien lai nay. Theo do, chi co phan den lai cita cac ky sau khi to thuc tin, dung da mua khoan dau to nay mei dugc ghi nhan la thu nhap, con khoan tien lai don tich truec khi to chirc tin dung mua lai khoan dau tu do thi ghi giam gia tri cua chinh khoan dau tu de).

5. Viet lap du phang giam gia dOi ved chimg khoan dad tu gia den ngay dao han chi dugc thuc hien khi co dau hieu ve sir giam gia chimg khoan keo dai hoac c6 bang chimg chic than la to chat tin dung kho co the thu hed day du khoan dau tu, Ichong thgc hien lap dg phong giam gia chimg khoan cloi vOri nhang thay doi gia trong ngan han.

Tai khoan nay co cac tai khoan cap II sau:

Teti khodn 161- Chlrng khocin Chink phii, chUng khodn chinh quyin dig phtrang

Tilt khan 162- Chang khodn do cac to char tin dung khdc trong furor pluit hank

Tat khodn 163- Chirng khodn do cdc tit chat kinh to trong nude phdt hank

Tat khocin 164- Chirng khodn nuac ngoiti

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Ngi dung va phuong phap hach town tren cac tai khoan nay thuc , hin giong cac tai khoan chirng khoan no thugc tai khoan 15 - Ching khoan dau tu san sang de ban tuong Ung (tai khoan 151, 152, 153, 154).

Tai khotin 169- Mr phong riii ro chit. ng khodn

Tai khoan nay dung de phan anh vi6c t6 chile tin dung trich lap, xir ly va hoan nhap cac khoan du phOng nii ro theo quy dinh cua phap lust ye trich lap va sir dung at phong de xir ly rai ro doi voi chung khoan gift den ngay dao han oda to cam tin dung.

Hach toan tren tai khoan nay can thvc hien theo the quy dinh sau:

Dieu kien trich lap a( phong rui ro chimg khoan:

- LA ehUng khoan duce dau tu, kinh doanh theo quy dinh cua phap lust

- Doi vied chUng khoin dau tu duce phan loai IA tai san c6 nii ro tin dung, to carc tin dung phai tare hien phan loai va trich lap du phOng rui ro theo quy dinh caa phap luat ve trich lap va sir dung di; phong de xir ly nai ro.

-Doi yeti thing khoan dau tu khong duot phan loai la tai san co rdi ro tin dung, to chile tin dung phai tare hien trich lap dv phOng giam gia theo quy dinh caa phap lust ye du phong giam gia the khoan dau tu tai chinh.


1691- Dv phong at the


1699- Dv phong giam gia

NOi dung hach toan tai khoan 169 gi6ng nOi dung hach toan tai khoan 149.

7. B6 sung Tai khoin 26 - Tin dung dOi vai tic to chat, ca nhan ntrat ngoai

Tai khoan 26 - Tin dung doi voi tic to chat, ca nhan mutt ngoai Tai khoan nay dUng de hach toan so tien (ding Via Nam hoac ngoai te)

to care tin dung cho cac to chuc, ca nhan nuttc ngoai vay.

Tai khoan nay co cac Tai khoan cap II sau:

261 - Cho vay ngan han bang ding Viet Nam

262 - Cho vay trung han bang clang Via Nam

263 - Cho vay dai han bang clang Via Nam

264 - Cho vay ngan han bang ngoai to va yang

265 - Cho vay trung han bang ngoai to va yang

266 - Cho vay dai han bang ngoai to va yang

267 - Tin dung khac bang ding Via Nam

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268 - Tin Ong khac bang ngoai to va yang

269 - Dg phong rill ro

261 - Cho vay nem hgn bang clang Viet Nam

Tai khoan nay clUng de phan anh cac khoan cho vay ngan han doi vbi cac to chirc, ca nhan nuec ngoai bang clang Viet Nam.

Tai khoan nay có cac tai khoan cap III saw

2611 - Na tong hall

2612 - Na qua han

NQi dung hach toan tai khoan 2611, 2612 giong n8i dung hach toan cac tai khoan 2111, 2112.

262 - Cho vay trung hgn bang dang Viet Nam

Tai khoan nay dung de phan anh the khoan cho vay trung han d8i vai cac to chirc, ca nhan nuac ngoai bang clang Via Nam.

Tat khoan nay c6 cac tai khoan cap III sau:

2621 - Ng trong han

2622 - Na qua han

NOi dung hach toan tai Ichoth 2621, 2622 giong nOi dung hach town cac tai khoan 2111, 2112.

263 - Cho vay din hgn bang clang Viet Nam

Tai khoan nay dung de phan anh cac khoan cho vay dai han doi vgi cac t6 chirc, ca than nuarc ngoai bang d8ng Via Nam.

Tai khoan nay có cac tai khoan cap III saw

2631 - Na tong hp

2632 - Na qua. han

NOi dung hach toan tai khoan 2631, 2632 giong noi dung hach toan cac tai khoan 2111, 2112.

264 - Cho vay ngtin ban bang ngoai to va yang

Tai khan nay thing de phan drib the khoan cho vay ngan han doi yeti cac to chirc, ca nhan nuerc ngoai bang ngoai to va yang.

Tai khoan nay c6 cac tai khoan cap III sau

2641 - Na trong han

2642 - Na qua han

NOi dung hach than tai khoan 2641, 2642 giong nOi dung hach loan cac tai khoan 2111, 2112.

265 - Cho vay trung han bang ngoai to va yang

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Tat khoan nay dUng die phan anh cac khoin cho vay thing hart doi vet cac to chdc, ca nhan nu& ngoai bang ngoai to va yang.

Tai khoan nay co cac tai khoan cap III sau:

2651 - Ng trong han

2652 - Na qua han

Nei dung hach toan tai khoan 2651, 2652 gigng not dung hach toan cac tai oan 2111, 2112.

266 - Cho vay ddi hgn being ngoai to viz yang

Tai khoan nay dung de phan anh cac khoan cho vay dai voi cac to chirc, ca nhan nuat ngoai bang ngoai to va yang.

Tai khoan nay co cac tai khoan cap III saw

2661 - Ng trong han

2662 - No qua han

Nei dung hach toan tai khoan 2661, 2662 giong nei dung hach toan cac tai khoan 2111, 2112.

267 - Tin dung Mk bang tang Viet Nam

Tai khoan nay dung phan anh cac nghiep vu tin dung khac bang thing Viet Nam doi tveri to chdc, ca nhan nuefc ngoai nhu nghiep va cam co, chiet khan e'en cu chuyen nhuong, giay to co gia, cac khoan tra thay to giao dich bao lanh, cho thug tai chinh,...

Tai khoan nay co cac tai khoin cap III sau:

2671 - Na trong han

2672 - Na qua hp

Nei dung hach toan tai khoan 2671, 2672 giang not dung hach toan cac tai khoan 2111, 2112.

268 - Tin dung kink bang ngoai to va yang

raj khoan nay dung de phan anh cac nghiep vu tin dung khac dgi vbi to chirc, ca nhan nuerc ngoai bang ngoai to va yang nhu: nghiep vu cam co, chiet khau giay tb c6 gia, cac khoan tra thay tir giao (Lich bao lanh, cho thug tai chinh,...

Tai khoan nay c6 cac tai khoan cap III saw

2681 - Na trong han

2682 - Ng qua han

Nei dung hach toan tai khoan 2681, 2682 gigng not dung hach toan cac tai khoan 2111, 2112.

269 - Du phimg rki ro

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Tai khoan nay dung de phan anh viec trich lap, xir iy va hoan nhap cac khoan du phong nil ro theo quy dinh cua phap luat ye trich Iap va sir dung du ph6ng de xir 15, raj ro doi voi cac khoan tin dung doi yeti cac to chat, ca nhan mrac ngoai.


2691 - Dv phong cu the

2692 - Du phong chung

NOi dung va phuong phap hach toan tai khoan 269 giang not dung hach toan tai khoan 209.

8. BO sung Tai khoan 304 - BAt d9ng san au to

Tell khotin 304 - Bat dpng san Su he

Tai khoan nay dung phan anh so hien co va tinh hinh bin dOng bat do, ng san dau tu theo nguyen gia oh bat dOng san dau tu.

Tai khoan nay chi ma va sir dung tai cac Gong ty con 96 chirc nang kinh doanh bat doing san dung he thong tai khoan ke toan cac to chirc tin dung de hach toan ke loan) cim to chirc tin dung.

, Hach toan tai khoan nay can thuc hien theo Chun mvc Ke toan Viet Nam so 05 "Bat diing san dau tu".

Ben Na ghi: - Nguyen gia bat dOng san dau tu tang trong ky.

Ben Co ghi: - Nguyen gia bAt doing san dau tu giam trong ky.

SO du Nu: - Nguyen gia bat di:mg san dau tu dia to chirc tin dung cuoi ky.

Hach than chi lieu

- MO, tai khoan chi tit cho tong loai bAt dOng san dau tu.

9. BO sung Tai khofin 3054 - Hao mon bAt ding san au to

Tai khodn 3054 - Hao man at clOng san cent he

Tai khoan nay dung de phan anh gia tri hao mon ciia bat dOng san dau tu dang nam gat

Tai khoan nay chi ma va sir dung tai cac ding ty con co chiic nang kinh doanh bat thing san dung he th6ng tai khoan ke main cac to chac tin dung de hach toan ke toan) dm to chirc tin dung.

Ben Na ghi: - Gia tri hao mon bat dong san dau tu giam trong ky.

Ben Co ghi: - Gia tri hao men bat doing san dau tu tang trong ky do trich khau hao, do chuyen so khau hao iuy

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ke dm bat Ong san chit se, hat su dung thanh bat do", ng san dau tu.

SO du Co: - Gia tri, hao mon ctia bOt Ong san dOu tu hien co elm to chirc tin dung.

Hach thin chi het:

- Mb 1 tai khoan chi ti6t. 10. Bii sung TAi khoin 3535 - Tii san thue thu nhip hoin lai

Tai khoan 3535 - Teti san 'hut thu nhap hodn tai

Tai khoan nay dung de phan anh gia td hien co va tinh hinh bien dOng cua tai san thue thu nhap hoan 14i.

Tai san thue thu nhap hoan lai dugc xac dinh theo ding thirc sau:

Gia tri duoc khau tit chuyen sang nam sau cim cac ,

khoan 18 tinh thue va tru dai thue chua sir dung

Tai san thue thu

nhap hoan lai

Chenh lech tam

thai + duoc

khau trir

' A A Thu suat thue thu nhap doanh

nghiep hien hanh (%)

x

Hach town tren tai khoan nay can thgc hien theo quy dinh elm Chuan , mgc toan Viet Nam so 17 "Thue thu nhap doanh nghiep" va cac quy dinh sau:

1. TO chire tin dung chi dugc ghi nhan tai san thue thu nhap hoan 14i &Ai vai the khoan chenh Lech tam thai dugc khau trir, gia tri dugc khau tra cua khoan 16 tinh thue va tat dai ye thue chua sir dung tir cac nam truac chuyen sang nam hien tai trong twang hap to chirc tin dung du tinh chat than co dugc lqi nhuan tinh thue thu nhap trong tuong lai de sir dung the khoan chenh tech tam thai dugc khau trir, cac khoan to tinh thue va uu dai thue chua sir dung.

2. CuOi nam tai chinh, to chirc tin dung phai lap "Bang xac dinh chenh lech tam then dirge khau frit", "Bang theo doi chenh Lech tam then dugc khan trir chua sir dung" (theo huang din cua BOTai chinh), gia tri duoc khau trir chuyen sang nam sau ciia cac khoan 18 tinh thue va uu dai thue chua sir dung lam can cir lap "Bang xac dinh tai san thue thu nhap hoan lai" de xac dinh gia trl tai san thue thu nhap hoan lai dirge ghi nhan hoac hoan nhap trong nam.

3. Vied ghi nhan tai san thue thu nhap hoan lai trong nam dugc thgc hien theo nguyen the bit trir giga tai san thue thu nhap hoan lai phat sinh trong nam nay von tai san thue thu nhap doanh nghiep da ghi nhan tir cac nam truac nhung nam nay duce hoan nhap, theo nguyen the:

- Neu tai san thue thu nhap hoan 14i phat sink trong nam ban han tai san thue thu nhap hoan lai dugc hoan nhap trong nam, thi so chenh tech dugc ghi nhan IA tai san thue thu nhap hoan lai va ghi giam chi phi thue thu nhap hoan 14i.

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- Neu tai san thue thu nhap hoan iai phat sinh trona nam nho han tai san thue thu nhap hoan lai &me hoan nhap trong nam, thi so chenh lech dugs ghi &in tai san thug thu nhap hoar lai va ghi tang chi phi thue thu nhap hoar].

4. Ka toan phai hoan nhap tai san thue thu nhap hoan lai khi cac khoan chenh lech tam thiyi duce khau tre khong con anh huang tai Igi nhuan firth thue thu nhap (khi tai san duce thu hoi hoc ng phai tra duce thanh toan mgt phan hoac toan be?).

5. Ket thuc nam tai chinh, to chirc tin dung phai danh gia the tai san thus thu nhap hoan 10 chug dugc ghi nhan tic cac nam truoc khi du tinh chac than co.

dugc Igi nhuan tinh thue thu nhap trong tuang lai de ghi nhan bo sung vao nam hien Mi.

6. Mgt so truong hap chu yeu phat sinh to tai san thug thu nhap hoan lai

- Tai san thud thu nhap hoan 10 phat sinh to cac khoan chenh lech tam thai duce khau trill do khau hao tai san co dinh ,theo muc dich ice toan nhanh hon khau hao tai san co dinh cho muc dich tinh thue thu nhap trong nam

- Tai san thue thu nhap hoan lai phat sinh tic cac khoan chenh lech tam thed dugc khau tre do ghi nhen Mgt khoan chi phi trong nam hien tai nhung chi duce khau tre vao thu nhap chlu thue trong nam sau Vi du: Chi phi trich three ye sira china ion tai san co dinh duge ghi nhan trona nam hien tai nhung chi duce khau tre vao thu nhap chiu thue khi cac khoan chi phi nay thtrc te phat sinh trong cac nam sau;

- Tai san thue thu nhap , hoan lai duct tinh ten gia tri dugc !Mau tre cita khoan lo tinh thus va uu dai ve thue chug sir dung to cac nam trek chuyen sang nam hien mi.

Ben Na ghi: - Gia tri tai san thue thu nhap hoan lai tang .

Ben Co ghi: - GM tri tai san thug thu nhap hoan 10 giam.

SO du. Nu: - Gia tri tai san thue thu nhap hoan lai can lai cuoi Icy.

Hach town chi Wet: - Ma 01 tai khoan chi tiet.

11. Bill sung Titi khofin 366 - Cie khofin phfii thu tir cac giao dich not bc• he thiing to chirc tin dung

Tai khan 366- Ctic khoiin phdi thu tie Sc giao dich ni)i 60 h0 thong M chitc tin dung


3661- Coe khoan phai thu tin can chi nhanh

3662- Coe khoan phai thu to HOi s6 chinh

rid khan 3661 —Ceic khan phiti thu Sc chi nhtinh

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Tai khoan nay ma tai Hifi so chinh cea to chat tin dung, dimg de phan anh the khoan phai thu cac chi nhanh phat sinh to cac giao dich nei be he thong.

Ben Na ghi: - So hen phai thu chi nhanh tir cac giao dich nen

Ben CO ghi: - S6 tien phai thu chi nhanh da thanh town.

- S6 tien dugc xi/ ly chuyen vao cac tai khoan thich hop khac.

SO du Na: - Phan anh so tien Hei sa chinh con phai thu cac chi nhanh.

Hach town chi tiet:

- Ma tai khoan chi tiet theo timg chi nhanh.

Till khan 3662 — Cac khocin phtii thu tir HOi sir chinh

Tai khoan nay ma tai cac chi nhanh ciaa to chtic tin dung, de phan anh cac khoan phai thu Hoi so chinh phat sinh tir cac giao dich nOi be he thong to cline tin dung.

Ben No. ghi: - Cac khoan phai thu HOi set chinh tir cac giao dich not b0.

Ben CO ghi - Cac khoan phai thu da dugc HOi ser chinh thanh toan.

- S6 tien dugc xfr ly chuyen vao cac tai khoan thich hop Ichac.

SO du' - Phan anh so tien chi nhanh con phai thu Hoi so chinh.

Hach Wan chi tiet:

- MO 01 tai khoan chi tiet.

12. BO sung Tai khoan 37- Mua na

Tai khoan 37- Mua no

Tai khoan nay thing de phan anh se hien co va tinh hinh bien ding cua cac khoan mua no theo thoa thuan gitia to chile tin dung va khach hang ban ng.

Hach toan tren tai khoan nay can thuc hien theo cac guy dinh sau:

1. Viec mua ban no dugc that hien tren co sa hop &Ong ky kat ph%) hop voi con guy dinh cua phap luat ve mua ban ng.

2. Gia tri khoan mua ng dugc phan anh vao tai khoan nay la gia mua khoan no theo hop Wing.

3. Neu thu duac tien lai cua khoan no bao gam ca tien lai tit tank khi to chirc tin dung mua khoan no dO, to chuc tin dung phai phan bo so tien Val theo

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nguyen tac: (i) ghi giam pia tri cua khoan mua nq so tien lai tru6c khi mua; (ii) ghi nhan la thu nhap s6 tien lai to kY sau khi chirc tin dung mua ng.

4. Ti chat tin dung thvc hien phan loci ng va trich lap dv phong rui ro the khoan mua ng theo quy dinh ctia phap luat ye trich lap va sir dung du phong de xi( ly rai ro.

5. Gia tri ng gac, lai cua khoan ng da mua dugs theo dOi trong tai khoan ngoai bang 981.

Tai khoan 37 co cac tai khoan cap II sau:

371- Mua ng bang diing Viet Nam

372- Mua ng bang ngoai to

379- Dv phong rai ro

Tai khoan 371- Mua nq biing &mg Viet Nam

Tai khoan nay ding de phan anh s6 hien co va tinh hinh bien dUng cua the khoan mua nq bang dong Viet Nam theo thea thuan gicra to chirc tin dung va khach hang ban ng.

Ben Nq ghi: - S6 tien mua rig tang.

Ben Co ghi: - S6 tien mua ng giam.

SO du Ng: - SO tien mua ng tai then diem cuOi kY.

Hach town chi tiet:

- Mo tai khoan chi tiet theo timg khach hang chiu tech nhiem thanh toan.

Teri khoan 372- Mua ny . Ming ngoai to Tai khoan nay, dung a phan anh sá hien c6 va ,tinh hinh hien dung cna

cac khoan mua ng bang ngoai theo th6a thuan gida to chirc tin dung va khach hang ban ng.

NOi dung hach toan tai khoan 372 giang nOi dung hach toan tai khoan 371.

Tai khocin 379- By phbng nil ro

Tai khoan nay dung TO phan anh vie'c to chirc tin dung trich lap , MI 13, va hoan nhap cac khoan du phOng nii ro theo quy dinh cua phap luat ve trich lap va sir dung dv phong de XtiT 15/ rai ro ded veti cac khoan mua

Tai khoan 379 co can tai khoan cap III saw



NOi dung hach toan tai khoan 379 gieng ne4 dung hach toan tai khoan 209.

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13. BO sung TM khoin 395- Lai phai thu fir nghiep vu mua na

Teti khan 395- Lill phtii thu tir nghilp vy mua ny•

Tai khoan nay dung de phan anti s6 lai phai thu don tich tinh tin gia tri ng gOc cna khoan nq mua co dfi ti8u chuan tinh lai du thu theo quy dinh.

Hach toan tai khoan nay phai thgc hien theo cac quy dinh saw

T. Lai phai thu tir ng mua duce ghi nhan tr8n co s& thoi gian va lai suat thgc TO timg kY.

2. Lai phai thu tv nq mua the hien s6 lai tinh thin tich ma to chirc tin dung da hach toan vao thu nhap nhung chua dugc Ichach hang thanh toan, chi tra.

Tai khoan 395 co cac tai khoan cap III saw

3951- Lai phai thu to nq mua Wang dling Viet Nam

3952- Lai phai thu to ng mua Wang ngoai to

NOi dung hach toan tai khoan 395 giang Wei dung hach toan tai khoan 391

14. 136 sung Tai khan 397 - Phi phai thu

Teti khoan 397 - Phi pheii thu

Tai khoan nay ding de phan anh so phi phai thu trong qua trinh hog do", ng dm to chirc tin dung.

Hach toan Wen tai khoin nay can phai thgc hien theo cac quy dinh saw

1.Phi tir hoat deing kinh doanh cua to chirc tin dung dugc ghi nhan Wen co so died gian va so phi thirc to phai thu timg kY.

2. S6 phi phai thu the hien s6 phi d6n tich ma to chirc tin dung da hach toan vao thu nhap trong ky nhung chua duce kith hang thanh toan.

Ben Nq ghi: - S6 phi phai thu tir hoat dOng cung cap dich vu cila to chirc tin dung (hach teen den Ong vao tai khoan thu nit dm to chuc tin dung).

Ben Co ghi: - S6 phi phai thu da dugc }chant' hang thanh toan, chi tra.

SO du Nq: - Phan anh so phi con phai thu tir khach hang.

Hach tan chi tiet:

- Mo tai khoan chi Wet cho timg loai dich vu cung cap hueing phi.

15. Be sung TM khan 4254 - Tien gui von chuyen ding bang 'Tang Viet Nam

Tai khoiin 4254 - Tien girt von chmen dung being (fang Viet Nam

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Tai khoan nay &mg phan anh s6 tin d6ng Viet Nam chuyen dung vao tune dich nhat dinh cua khich hang nuoc ngoai gui tai to chic tin dung.

NiO dung va phuang phip hach than tren tai khoan nay gi6ng tai khoan 4214 - Tian gig von chuyen dung.

16. BO sung Tai khofin 4264- Tien girl von chuyen dung bang ngoai to Tai khotin 4264- Tian grri van chuyen clang bang ngoai to Tai khoan nay dung de phan , anh gia tri ngoai khabh hang nuac

ngoai chuyen thing vao mgc dich nhat dinh gui tai to chic tin clung.

NOi dung va phucmg phap hach toan tr8n tai khoan nay giOng tai khoan 4214 - Tian girl van chuyen dung.

17.B6 sung Tai khofin 4535 - Thu thu nhisip hoan lai phai tra

Tai khotin 4535 - Thua thu hat. lgi phai tra

Tai khoan nay ding phan anh gia tri hien cei va tinh hinh bion daing tang giam cua thud thu nhap doanh nghiep hoan 10 phai tra dirge xac dinh va ghi nhan theo quy dinh cua Chuan mgc ice toan Viet Nam so 17 "Thue thu nhap doanh nghiep".

Hach than teen tai khoan nay can thgc hien theo the quy dinh sau:

1. Thud thu nhap hoan 10 phai tra dugc ghi nhan cho tat ca cac khoan chenh lech tam thai chin thud, trtr 'chi thud thu nhap hoan 10 phai tra ph@ sinh to ghi nhan ban dau cua matt tai san hay ng phai tra cua mot giao dich ma giao dich nay Ichang c6 anh huerng den Igi, , nhuan toan hoac lgi nhuan tinh thud thu nhap (hoac 16 tinh thug) tai thed diem phat sixth giao dich.

2. Tai ngay kat thiic nam tai chinh, kg loan phai xac dinh cac khoan chenh lech tam thed chiu thud trong nam hien tai lam can cir xac dinh so thud thu nhap hoan lai phai 'OA duge ghi nhan trong nam.

3. Viec ghi nhan thud thu nh4p hoan lai phai tra trong nam dirge thgc hien theo nguyen talc bit trir gala so thud thu nhap hoan lai phai tra phat sinh trong nam nay ved so thu nhap hoan lai phai tra dal ghi nhan tit cac nam truoc nhung nam nay doge ghi giam (hoan nhap), theo nguyen talc:

- Neu so thug thu nhap hoan lai phai tra phat sinh trong nam Ian hon s6 thud thu nhap hoan lai phai tra dirge hoan nhap trong nam, ke toan chi ghi nhan b6 sung so thud thu nhap hoan lai phai tra la so chenh 1@h gbh so thud thu nhap hoan lai phai tra phat sinh ion han s6 dirge hoan nhap trong nam;

- N8u so thud thu nhap hoan lai phai tra phat sinh trong nam nh6 han só thud thu nhap hoan lai phai tra dirge hoan nhap trong nam, ke toan chi ghi giam (hoan nhap) s6 thud thu nhap hoan lai phai tra la so chenh lech gift se thud thu nhap hoan lai phai tra phat sinh nh6 hon so dugc hoan nhap trong nam.

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, 4. Thue thu nhap hob lai phai tra phat sinh trong nam khiing lien quan den cac khoan mvc duyc ghi nhan trvc tiep vao von chit so hiku phai duce ghi nhan la chi phi thue thu nhap doanh nghiep hoan lai phat sinh trong nam.

5. Ke town phai ghi gam thue thu nhap hoan lai phai tra khi cac khoan chenh lech tam thai phai chiu thue khOng con anti huang tai 19i nhuan tinh thue (khi tai san ducc thu hOi hoac no phai tra duce thanh town).

6. MOt s6 twang hop chit y'eu lam phat slit thue thu nhap hoan lai phai tra:

Thue thu nhap hoan lai phai tra phat sinh tit cac khoan chenhiech tam thai chic thue. Vi du then gian sir dung hint ich elm tai san co dinh do to chat tin dung xac dinh dai hcm thai gian sir dung hat ich theo chinh sach tai chinh hien hanh &tot co quan thue chap nhap clan den mire trich khau hao tai san co dinh theo ke toin thap tan khau hao duce khau tit vao lai tin* tinh thue.

Ben Na ghi:

Ben Co ghi:

SO du. CO:

- Thue thu nhap hoan lai phai tra giam (ducfc hoan nhap).

- Thue thu nhap hoan lai phai tra ducic ghi nhan trong kS7 - - Thud thu nhap hoan lai phai tra con lai cuOi kSr.

Hach than chi tiet:

- Ma 01 tai khoan chi tiOt. 18 : Bo sung Tai khoin 466 — Cac khoin phiii tra tie cac giao dich not

ba he' thong to chirc tin clang

Tai khoan 466 — Cac khotin phtii tra tit Sc giao dich nei be h? thong to char ten thing


4661 — Cie khoan phai tra cac chi nhanh

4662 — Cac khoan phai tra HOi se( chinh

Tai khotin 4661- Ctic khoan phdi tra cac chi nhtinh

Tai khoan nay mo tai Hoi sa chinh cua to chirc tin dung, thing da phan anh cac khoan phai tra cho cac chi nhanh phat sinh to cac giao dich not bo he thong.

Ben CO ghi: - So tien HOi see chinh phai tra cho cac chi nhanh.

Ben Na ghi: - sa tin Hoi so chinh da tra cho cac chi nhanh.

- SO tin da ducm kir 15r chuy'en vao tai khoan thich hop khac.

St du Co: - Phan anh so tin HOi sa con phai tra cac chi nhanh.

Hach town chi fiat:

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- Ma tai khoan chi tiet theo timg chi nhanh

Tai khoan 4662 — Ccic khoan phtii tra HOi sa chinh

Tai khoan nay ma tai the chi nhanh cua t6 chirc tin dung, dimg de, phan anh cac khoan phai tra HOi chinh phat sinh tir cac giao dich nOi bE thong

Ben Co ghi: - S6 tien chi nhanh phai tra cho HOi sa chinh.

Ben Nc ghi: - So tien chi nhanh da tra cho HOi so chinh.

- S6 tien da duct giai quyet chuyen vao tai khoan khac.

SO ch• CO: - Phan anh se, tien Chi nhanh con phai tra HEi so chinh.

Hach town chi tiet:

- MO 01 tai khoan chi 661.

19. B6 sung Tai kholin 481- NhEn von a cap tin dung hop von

Titi khoan 481- Nhan yen di clip tin dung hop van

Tai khoan nay me tai t6 chat tin dung deu mai dimg phan anh s6 tien da nhEn duqc dm the to chire tin dung thanh vien de cap tin dung hop von yea mire tien da thoa thuEn tren hop dong hop von.

Tai khoan nay có cac tai khoan cap III sau:

4811- NhEn von de cap tin dung hop van bang dang Viet Nam

4812- NhEn von de cep tin dung hop van bang ngoai to

NOi dung hach town cac tai khoan nay nhu sau:

BEn Co ghi: - So ten da nhan cua cac to chuc tin dung thanh vien a cap tin dung hop von.

Ben Na ghi: - S6 tien da thanh town vai to chi:re tin dung thanh vien hop van (khi da giai ngan cho khach hang vay).

S6 chr Co: - Phan anh s6 tien da than cua cac t6 chat tin dung thanh vien nhung chua giai ngan cho Ichach hang.

Hach town chi tiet:

- MO tai 'Moan chi tiet theo timg, to chic tin dung thanh vien cap tin Mpg hop van.

20. BO sung Tel khofin 482- NhEn hen uy thfic

Tai khocin 482- Nhan tan ity thtic

Tai !Moan nay ma tai t6 chtIrc tin dung nhenu5f thk, Ming de phan anh s6 tien dm ben uy thac (chiu toan b0 rui ro va ton that phat sinh doi von hoat deng

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fly that khi t6 chirc tin dung nhan uy that da thoc hien day du cac nghia vu quy dinh tai hop dong Uy thic) chuyen cho to chic tin dung nhan uY thic da &Tot xac dinh theo hop &mg uY that.

TM khoan nay c6 cac tai khoan cap III sau:

4821- Nhan tien ny that bang dong Viet Nam

4822- Nhan tien uy that bang ngoai to

Nei dung hach town cac tai khoan 482 gi6ng nei dung hach toan cac tai khoan 481.

21. BO sung Tel khofin 483- Quy phat trien khoa hyc va cong nghe

Tai khoan 483- Quir phat Irian khoa hpc vd cling tight

TM khoan nay dung de phan anh s8 hien c6, tinh hinh tang ,giam Quy- phat trien khoa hoc va cong nghe to chirc tin dung. Quy phat trien khoa h9c va cong nghe thu to chirc tin dung chi dugc sir dung cho dau to khoa hoc, cong nghe tai Viet Nam.

Hach toan tai khoan nay can thus hien theo cac quy dinh sau:

I. Viec trich lap va six' dung Quy phat trien khoa hoc va cong nghe cua t6 chirc tin dung phai thuc hien theo quy dinh cua phap Mat.

2. Qu9 phat trien khoa hoc va cong nghe duce trich tit chi phi quan lY de xac dinh ket qua kinh doanh trong kY. Hang nam, t8 chirc tin dung to xac dinh mdc trich lap Qu'y phat trien khoa hoc va cong nghe theo quy dinh cua phap luat va lap Bao cao trich lap, sir dung Qu'y phat trien khoa hoc va cling nghe, ke khai mut trich lap, so tien trich lap vao tar khai quyet toan thu'e thu nha'p doanh nghiep. Bao cao viec sir dung Quy phat trien khoa hoc va ding nghe duce n'Op cling to khai quyet toan thue thu nhap doanh nghiep.

Tai khoan 483 co cac tai khoan cap III

TM khoan 4831- Qu9 phat them khoa hoc va cling nghe

Tai khoan 4832- Qu'y phat trien khoa hoc va cong nghe da hinh thanh tai san co dinh.

Tai khorin 4831- Qui phat trien khoa hoc va cling nghe

Tai khoan nay clUng de phan anh so hien co, Utah hinh tang giam Qu9 phat trien khoa hoc va cong nghe cua t8 chive tin dung.

Ben CO ghi: - Trich lap Qu9 phat trien khoa hoc va cong nghe vao chi phi.

- S6 thu to viec thanh IY, nhugng ban tai san c8 dinh hinh thanh tit Quy phat trien khoa hoc va ding nghe da hinh thanh tai san co dinh.

Ben Na ghi: - Cac khoan chi to Quy phat trien khoa hoc va cong nghe.

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- Giam Quy phat trien khoa hoc va cong nghe da hinh thanh tai san co dinh.

- Chi phi thanh 1Y, nhugng ban tai san c6 dinh.

SO du Co: - SO guy phat trien khoa h9c va cong nghe hien con dm to chirc tin dung tai thoi diem cu6i ky boo cao.

Hach roan chi Wet:

- Ma 01 tai khoan chi ti6t. Tai khorin 4832- Qufr phtit (din khoa hoc va cling nghe dd hinh thank

tai son co clink

Tai khoan nay ditng phan anh s6 hien c6 va tinh hinh bien deing nguan guy' phat trien khoa hoc va cong nghe da hinh thanh tai san co dinh.

Ben CO ghi: - Quy phat trien khoa h9c va cong nghe da hinh thanh tai san co dinh tang.

Ben Ng ghi: - Gia tri hao mon cua tai san c6 dinh trong kY.

- Gia tri con lai cita tai san c6 dinh khi nhugng ban, thanh

- Giam Quy phat trien khoa hoc va cong nghe da hinh thanh tai san co dinh khi tai san co dinh hinh thanhtir Quy phat trien khoa hoc va cong nghe chuyen sang phue vu muc Bich san xuat, kinh doanh.

SO du CO: - Nguem Quy phat trien khoa h9c va cons, nghe da hinh thanh tai san co dinh hien c6 to chic tin dung tai theri diem cu8i ky boo cao.

22. BO sung Tit khoan 484- Quy khen thuirng, phfic loti va thin:mg Ban quan It Su hanh

Tai khaiin 484- Qui kken thuftng, phtic Ipi va thtrong Ban qutin ty cliOu hank

Tai khoan nay dung de phin to

guy khen thuemg, guy philic lgi va guy thuemg Ban quan ly dieu hanh cita tO chat tin dung dugs trich lap theo guy dinh cua phap luat.

Tai khoan nay c6 the tai khoan cap III sau:

4841- Qu'y khen thuong

4842- Quy phuc lgi

4843- Quy phOc lgi da hinh thanh tai san c6 dinh

4844- Quy thuemg Ban quan ly dieu hanh

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NAi dung hach loan cac tai khoan nay nhu sau:

Ben Co ghi: - SA tien trich lap quy. Ben ghi: - S6 tien sir dung quy.

SO du Co: - Phan anh s6 tien hien co dm quy.

Hach town chi tiet:

- Moa 01 tai khoan chi tiet.. 23. BO sung Tai khoin 487 - Can phAn Nc cila co phieu uu dai

Tai khotin 487- Cau phan NQ cua co phiiu tru rtdi

Tai khoan nay dung a phan anh gia tri cau phan Na phai tra cim c6 phieu Au dai do to chirc tin dung phat hanh. Tai khoan nay chi duce ma va sir dung khi co the tai chinh cho phep hoac c6 quy dinh cti the ve cos the nghiep vu cua Ngan hang Nha ntrot.

Hach toan tren tai khoan nay can thvc hien then cac quy dinh sau.

1. CO phieu uu dai la cling cu tai chinh phirc hop bao gam 2 cau phin (call phan Nq phai tra va can phAri Von chit so Wu).

2. Viec phat hanh ce phieu uu dai phai duce thvc hien then quy dinh caa phap luat. Viec phan tach 02 can phan phai tra va cau phan Von chit see hitu trong viec hach toan ke toan duct Uwe hien theo quy dinh cua Ngan hang Nha nuecc.

, 3. Chi hach toan tren tai khoan nay gia tri can phAn Na phai tra coc phieu uu dai do to chirc tin dung phat hanh.

4. Cau phan Ng phai tra cua Co phieu tru dui doge hach toan tren tai khoan nay va

Coau phan Von chit s& him cim c6 phieu tru dai (hach toan tren Tai

khoan 65 - o phieu tru dai - cau phan Von chi) se him) la 2 hop phan cua Co phi'eu tru dai do to chirc tin dung phat hanh.

Ben Co ghi: - Gia tri cau phan Ng phai tra cila co phieu tru dai to chirc tin dung phat hanh.

Ben Ng ghi: - Thanh toan co phieu uu dai khi dao han (cau phan Nq phai tra).

- Mua lai c6 phieu uu dai (eau ph :An Ng phai tra) trong ky.

- Chuyen doi ce phieu uu dai thanh c6' phieu phi% thong (cau pit Na cria co phieu uu dai).

SO du Co: - Phan anh tong gia tri cau phan Ng phai tra cita co phieu uu dai do to chirc tin dung phat hanh.

Hach toan chi tiet:

- Mo tai khoan chi tiet cho timg dot phat hanh.

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24. Bo sung cac Ili khoin cap III thugc tai khoin 489- thy phong nii ro khfic nhu. sau:

Tai khoan 4895 - Do phang chung doi voi cac cam kit dua ra

Tai khoan nay dung a phan anh viec trich lap, xir 19 va hoan nhap cac khoan du phong rid ro theo quy dinh phap luat ve trich lap va sir dung du ph6ng de MY ro dei voi cac khoan cam ket bao lanh, cam kat cho vay, chap nhan thanh toan,... cua to chile tin dung voi Ichach hang.

NOi dung va phuong phap hach Wan tai khoan nay giting mai dung hach toan tai khoan 2092.

Tai khoan 4896- Do phong cu th'i ctoi voi cac cam kit dira ra

Tai khoan nay dung de phan anh viec trich lap, xix ly va hoan nhap cat khoan du phong rui ro theo quy dinh tha phap luat ve trich lap va sir dung du phOng de xir 1y ro d8i ,v6i cac khoan cam ket bao lanh, cam ket cho vay, chap nhan thanh toan,... elm to chirc tin dung voi khath hang.

Ben Co ghi: - So du phong cu the d8i voi cac cam kat dua ra duce trich lap

Ben Nq ghi: - Xtir 19 khoan rui ro.

- Hoan nhap s8 chenh lech du phong da lap.

SO du. Co:

- Phan anh s8 du phong cu the dm cam ket dua ra hien c6.

Hach toan chi tiet:

- Met tai khoan chi filet theo cac nh6m no.

25. BO sung Tai khofin 497- Phi phai tra

Tai khodn 497 - Phi phiii tra

Tai khoan nay dimg phan anh se) phi phai tra don tich khi to chirc tin dung sir dung the san pham, dich vu tir cac nha cung cap.

Hach toan tren tai khoan nay phai thuc hien theo cac quy dinh sau:

, 1. So phi phai tra cho the nha cung cap dugc ghi nhan tren sir then gian va so phi phai tra thuc to trong ky.

2. Phi phai tra theo doi tren tai khoan nay the hien so phi tinh don tich ma to elnic tin dung da hach toan vao chi phi trong ky nhung chua chi tra cho nha • cung cap.

Ben CO ghi:

Ben Nq ghi:

- s6 phi phai tra cho cac nha cung cap san dich Iry (hach toan doi ung vao tai khoan

chi phi cna to chew tin dung).

- 58 phi phai tra da thuc hien chi tra cho nha cung cap

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SO dtr Co: - Phan anh so phi con phai tra cho cac nha cung cap.

Hach than chi tiet:

- Ma taf khoan chi tik cho tang nha cung cap.

26. BO sung Tai khoan 603 - Thing du van co phAn

Tai khorin 603 - Theing due von co phlin

Tai khoan nay dung de hach town so chenh lech gala gia phat hanh co phieu va mnh gia co phiOu.

Ben Co ghi: - Gia tri thing du von co phan tang (phan chenh lOch gicra gia phat hanh cao hon mOnh gia co phieu).

Ben Nq ghi: - Gia trl thing du van ea phan giam (phan chenh loch gala gia phat hanh thap hon m8nh gia co phieu).

- K8t chuy8n thing du van co phAn de" tang vondieu le theo co ch8 tai chinh va quy dinh phap luat.

SO du CO: - Phan anh gia tri phan thing du van co phAn duong hien co.

S6 du NT: - Phan kilt gia tri phAn thing du vein c6' phAn am hien co.

Hach than chi titt:

- Ma 01 tai khoan chi fiat.

27. W6 sung Tin khan 604 - Co phiCu quy

Tai khan 604 - CO phieu quy

Tai khoan nay dung (18 phan anh gia tri hien co va firth so

bien Mang tang (giam) cua so cophieu do to chuc tin dung mua lai trong so phieu do to elide tin dung do da phat hanh ra tong chlang de sau do tai phat hanh lai (goi la co phieu quy).

Co phiOu quy, la co phiOu do chinh t6 chuc tin dung pith hanh va duac mua 14i ben chinh to chirc tin dung phat hanh, nhung no khang bi huY be) va se dugc tai phat hanh tra laiong Ichoang thed gian theo quy dinh ctia phap luOt ve

in c:rng khoan. Cac coei phieu quy do to chuc tin dung nam gift Ichong dugc nh6n co Mc, Ichong co quyen bau cfr hay tham gia chia phan tai san khi to chuc tin dung giai the. Khi chia co tut cho theco phan, cac c6 phi8u quy dang do to chirc tin dung nam gift dtroc coi la co phieu chua.ban.

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TO chfrc tin dung chi dugc ma va sir dung tai khoan nay 'chi c6 ca the nghiep vu va thuc hien hach than ke toan theo huong clan cfm Ngan hang Nha nuoc.

Hach toan tren tai khoan nay can Se hien theo cac quy dinh sau•

1. Tri gia co phieu quy mua vao phan anh vao tai khoan nay la gia thuc to bao , g6m: gia thuc to mua vao ILA the chi phi lien quan true tiep den viec mua co phial quy nhu chi phi Si gthi, chi phi giao dich co phieu quy (neu co).

2. Tri gia c6 phieu quy khi tai phat hanh, hoac khi sir dung de tra c6 tire, thtrong,... duce tinh theo gia tithe t8 theo phucmg phap binh quan gia quyen.

3. SO tien chenh Itch gia tai phat hanh hoac tai sir dung va gia tithe to co phieu quy mua ,vao , dtroc hach than vao ben Ng hoac ben Co tai khoan 603- Thang du von co phan.

, 4. KhOng theo del tren tai khoan nay cac dOi 'Lacing sau: (i) gia tri c6 phigu ma to chuc tin dung mua cfm to chfrc tin dung khac vi muc dich nom gift dau tu; (ii) gia tri co phieu to chire tin dung mua lai vai muc dich thu ,hoi de huy b8 vinh vin (truemg hop nay phai tien hanh ghi giarn nut tiOp von mia to chirc tin dung).

, 5. Kin lap va trinh bay bao coo tai chinh, s6 du ben Nq tai khoan 604- CO phieu quy &roc ghi bang so am dutii hinh thirc ghi ben trong ngo4c don ()our) Tat trong chi tieu Von tha to ethic tin dung (sau the chi deli: Von dieu y, von dau tu xay dtmg ca ban, mua sam tai san co dinh va thong du von co phan) teen Bang can cloi ke toan.

6. Truang hop to chuc tin dung mua lai c6 phieu uu dai (ding cu phfrc hop), tri gia co phieu quy mua vao hach toan tren tai khoan nay la gia mua thus tetra. di cau phan Na cua co phi8u uu dai (gia tri hach than tren tai khoan 487 - Cau phan Ng tha co phieu uu dai).

Ben Nq ghi: - Tri gia thuc to co phieu quy mua vao.

Ben CO ghi: - Tri gia co phieu quy tai phat hanh hoac tai sir dung (tra co the hoac thuemg bang co phieu,...).

SO du. Na: - Tri gia co phieu quy hien to chgc tin dung dang nom gift.

Hach than chi Wet:

- Ma tai khoan chi tiat cho timg dot mua co phieu quy.

28. BO sung Tai khofin 65 - CO' phieu uu dai

Tai khoan 65 - CO phieu uu dal

, Co phieu uu dai la ding cu tai chinh phfrc hop bao gam 2 cau phan (eau phan Ng phai tra va cau phan Von chit se, him). Nei dung hach than teen tai khoan 65 - CO phieu uu dai la phan anh gia tri cau phan Von clth so hitt! cua CO

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phieu uu dai do to chitc tin dung phat hanh. Cau phan Nq phai tra cna CO phik uu dai dugc hach toan tren tai khoan 487 - Cau phan Nq dm Co phieu uu

Ben Co ghi: - Gia tri cau phan von chill so him clia co phieu uu dai to chirc tin dung phat hanh.

Ben Nq ghi: - Gia tri eau phan yen chi) se( him dm ce phieu uu thanh toan khi dao han.

- Gia tri cau phan von chn sb him cila co phi6u uu dai chuyen doi thanh co phieu pho thong.

SO dtr Co: - Gia tri cau phan vein chit sa him cua co phieu uu dai to chirc tin clung phat hanh, dang luu thong.

Hach Min chi tiet:

- MO tai khoan chi tier cho timg dot phat hanh.

Gia tri cua co phieu uu dai hach toan tren tai khoan nayla menh gia trong truang hop killing pith sinh phan gia tri dugc ghi nhan vao cau phan ng cita co phieu uu dai. Truerng hgp co Olt sinh phan gia tri thuOc cau phan nq, gia tri ce phieu hach toan ten tai khoan nay la menh gia trir di phan gia tri hach toan vao cau phan nq dm co phieu in dal

29. BO sung Tai khoin 704- Thu tir nghiep vu bat) faith

Tai kholin 704- Thu tir nghiep Tai khoan nay ding de phan anh cac khoan thu to Ichach hang la ben dugc bao lanh.

30. BO sung TM khoin 706- Thu lai tir nghiep vu mua ban nq

Tai khorin 706- Thu kii tir nghiep vo mua ban no: Tat khoan nay dung de phan anh cac khoan thu lai tinh ten goc cua khoan ng mua, ban dugc ghi nhan la thu nhap phat sinh trong ky.

, 31. BO sung TM khan 723- Thu tir cac ding cu tai chinh phai sinh tien to

Tat khoein 723- Thu fir cac cong cu tat chinh phdi sinh tien te: Tai khoan nay dung de hach than cac khoan thu nhap to tong cu tai chinh phai sinh tien to cua to chat tin dung.

32. B6 sung TM khoin 748- Thu tir cac ding cu tai chinh phai sinh khac

Tai khoein 748- Thu tic cac ding cu tai chinh pheii sink kheic: Tat khoan nay dung de hach toan so tien thu tir caccong cu tai chinh phai sinh kit (khong phai la cac ding co tai chinh phai sinh tien te) cua to chirc tin dung.

33. BO' sung TM khoan 805- Tra lai tien thue tat chinh

Ttii khodn 805 - Tra leii den (hue tai chink: Tai khoan nay dung de hach toan so lai tien thue tai chinh phai tra dm to chic tin dung.

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34. B6 sung Tai khofin 823- Chi ve cac dung cu tai chinh phai sinh tien to

Teti kholin 823- Chi vi Sc cling cu tai chinh phtii sink tan te: Tli khoan nay dimg de hach toan cac khoin chi phi phat sinh to cac ding cu tai chinh phai sinh tien to cua to chfrc tin dung.

35. BO sung Tai khofin 833 - Chi phi thue thu nhap doanh nghib

Tai khoiin 833- Chi phi that thu nhap doanh nghiep

Tai khoan nay dung a phan anh chi phi thue thu nhap doanh nghiep cua to chicc, tin dung bao g6m chi phi thue thu nhap doanh nghiep hien hanh va chi phi thue thu nhap doanh nghiep hoan lai lam can cu xac dinh ket qua hoat ding kinh doanh cua to chin tin dung trong nam hien hanh.

, Hach toan tai khoan nay can thgc hien theo Chuan mgc Ke toan Viet Nam so 17 "Thue thu nhap doanh nghiep"va cac quy dinh sau:

‘ 1. Chi phi thue thu nhap doanh nghiep duce ghi nhan vao tai khoan nay bao gOm chi phi thue thu nhap hien hanh va chi phi thue thu nhap hoan lai khi xac dinh lai nhuan (hoac 16) cua inept nam tai chinh.

2. Chi phi thue thu nhap doanh nghiep hien hanh la s6 thue thu nhap doanh nghiep phai nop tinh tren thu nhap chiu thue trong nam va thue suit thue thu nhap doanh nghiep hien hanh.

3. Chi phi thue doanh nghiep hoan lai la s6 thue thu nhap doanh nghiep se phai nOp trong tuong lai phat sinh

- Ghi nhan thue thu nhap hoan lai phai tra trong nam;

- Hoan nhap tai san thue thu nhap hoan 10 da duac ghi nhan to cac nam truot.

, 4. Thu nhap thue thu nhap doanh nghiep hoan 10 la khoan giam chi phi thue thu nhap doanh nghiep hoan 10 phat sinh tit.

- Ghi nhan tai san thue thu nhap hoan 10 trong nam;

- Hoan nhap thue thu nhap hoan lai phai tea da dugc ghi nhan Ur the nam truot


8331- Chi phi thue thu nhap doanh nghiep hien hanh

8332- Chi phi thue thu nhap doanh nghiep hoan lai

Tai khoiin 8331- Chi phi thul thu nhilp doanh nghiep hien hanh

Tai khoan nay dung de phan anh chi phi thue thu nhap doanh nghiep hien hanh phat sinh trong nam tha to chin tin dung.

Hach toan tai khoan nay can thgc hien theo the quy Binh sau:

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1.Hang 34, ke toan can cif vao to khai thug thu nhap doanh nghiep de ghi nhan so thug thu Slap doanh nghiep hien hanh tam phai nip vao chi phi thug thu nhap hien hanh.

2. CuSi nam tai chinh, can cif vao to khai quyet toan thug, neu s6 thug thu nhap doanh nghiep tam phai nOp trong nam nh6 hon so phai nop cho nam do, ke toan ghi nhan so thug thu nhap doanh nghiep phai nOp them vao chi phi thug thu nhap hien hanh. Truang hop so thug thu nhap doanh nghiep tam phai nip trong nam lOn hon so phai nep oda nam do, ke toan phai ghi giam chi phi thug thu nhap hien hanh la so chenh Lech gitla so thug thu nhap doanh nghiep tam phai nep trong nam Ion han so phai

3. Tru&ng hop phat hien sai sot kheng tong yeu lien quan den khoan thug thu nhap doanh nghiep phai nq,p cna cac nam truck, to chic tin dung doac hach toan tang (hoac giam) so thug thu nhap doanh nghiep phai nOp cna cac nam truot vao chi phi thug thu nhap doanh nghiep hien hanh cna nam phat hien sai sot.

4. CuOi nam tai chinh, ke toan phai ket chuyen chi phi thug thu nhap doanh nghiep hien hank phat sinh trong nam vao tai khoan 69- Lyi nhuan chua phan phoi de xac Binh ket qua hoat do, ng kinh doanh trong nam.

Ben Na ghi: - Thue thu nhap doanh nghiep phai nOp tinh vao chi phi thue thu nhap doanh nghiep hien hanh phat sinh trong nam.

- Thue thu nhap doanh nghiep hien hanh dm the nam tnx6c phai nOp bo sung do phat hien sai set kh8ng trong you cua cac nam truCrc duyc ghi tang chi phi thug thu nhap doanh nghiep hien hanh cf.:a nam hien tai.

Ben CO ghi: -SO thus thu nhap doanh nghiep hien hanh thtrc to phai nqp trong nam nhe hon so thug thu nhap hien hanh tam phai nOp duyc giam trir vao chi phi thug thu nhap hien hanh da ghi nhan trong nam.

- SO thug thu nhap doanh nghiep phai nOp duct ghi Warn do pith hien sai sot khong tong yeu dm cac nam truck &rot ghi giam chi phi thug thu nhap doanh nghiep hien hanh trong nam hien tai.

- Ket chuyen so chenh Lech gala chi phi thug thu nhap doanh nghiep hien hanh vao ben No tai khoan 69- Lai nhuan chua phan phOi.

Tai khoan 8331 - Chi phi thug thu nhap doanh nghiep hien hanh kh6ng co so du °elk kY.

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Tat khodn 8332- Chi phi thud thu nhdp doanh nghiep hodn igi

Tai khoan nay dung da phan anh chi phi thud thu nhap doanh nghiep hoan 18i phat sinh trong nam cna to chi re tin dung.

Hach toan tai khoan nay can thuc hien theo cac quy dinh sau:

1. Cu& nam tai chinh, ka toan phai xac dinh só thud thu nhap hoan lai phai tra de ghi nhan vap chi phi thue thu nhap doanh nghiep hoan 10. Dong , thai phai xac dinh tai san thue thu nhap hoan lai ghi nhAn vao thu nhap thue thu nhap doanh nghiep (ghi giam chi phi thue thu nhap doanh nghiep !man lai).

2. Ka toan kh8ng ducc phan anh vao tai khoan nay tai san thud thu nhlap hoan lai hoac thud thu nhop hoan lai phai tra phat sinh to cac giao djch dugc ghi nhan true ti8p vao von chili so hint.

3. , Cu6i kST, k6 toan phai kat chuyan s6 chenh l6ch gala so' phat sinh ben Na va so phat sinh ben CO tai khoan 8332 - Chi phi thue thu nhalp hoan lai vao tai khoan 69- Lai nhuan chua phan phOi.

Ben Na ghi: - Chi phi thue thu nhap doanh nghiep hoan lai phat sinh trong nam to viec ghi nhAn thue thu nhap hoan lai phai tra (la so chenh loch giirs thue thu nhap hoan lai phai tra phat sinh trong nam lan han thue thu nhap hoan lai phai tra dugc hoan nhAp trong nam).

- SO hoan nhap tai san thue thu nhap doanh nghiep hoan 10 da ghi nhan to

thud nam truck

(la so chenh Lech gift tai Mn thue thu nhap hoan Jai dugc hoan nhap trong nam Ion hon tai san thud thu nhap hoan lai phat sinh trong nam).

- K& chuyan chenh lech gtha s8 phat sinh ben Co tai khoan 8332 - Chi phi thue thu nhap doanh nghiep hoan lai lam han so phat sinh ben Na tai khoan 8332 - Chi phi thud thu nhap doanh nghiep hoan lai phat sinh trong 1c51 vao ben Co tai khoan 69- Lai nhuan chua phan ph8i.

Ben CO ghi: - Ghi giam chi phi thue thu nhap doanh nghiep hoan 10 (s8 chenh lech gtha tai san thue thu nhap hoan lai phat sinh trong nam Ion han tai san thue thu nhap hoan lai dirge hoan nhap trong ham).

- Ghi giam chi phi thud thu nhap doanh nghiep hoan lai (s8 chenh lech gitra thue thu nhap hoan lai phai tra duce hoan nhap trong nam Ion hun thue thu nhAp hoan lai phai tra phat sinh trong nam).

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- Ket chuyen chenh leech gilla so phat sinh ben Co tai khoan 8332- Chi phi thug thu nhlap doanh nghiep hoan lai nho hon so phat sinh ben Ng tai khoan 8332- Chi phi thug thu nhap doanh nghiep hoan lai phat sinh trong kY vao ben Na tai khoan 69- Lgi nhuan chua phan phoi.

Tai khoan 8332 - Chi phi thug thu nhap doanh nghigp hoan lai khong co so du cuOi

36. BO sung Tii khofin 843- Chi ve nghiep vy mua ban nq

Tai khotin 843- Chi ve nghiep vp mua ban Tai khoan nay Ming de phan anh cac khoan chi cho boat do, ng mua Mn nq cna to chile tin dung.

37. 13 76 sung TM khoan 848 - Chi ve cac cong cu tai chinh phai sinh khac

Tai khan 848 - Chi ve cac cong cp tai chinh phcii sinh khcic: Tai khoan nay Ming de hach Man so tien chi cho cac cong cu tai chinh phai sinh khac (khong phai la cac cong co tai chinh phai sinh tien te) cna to chi:re tin dung.

38. Be sung Ili khoin 856 - Chi an ca cho can be, nhan vien to chin tin dung

Tai khotin 856- Chi an ca cho can be, nhan vien to char tin (long: Tai khoan nay dung de hach town so tien chi an ca cho can be, nhan vien coa to chgc tin dung theo ch'd d6 tai chinh doi vai cac to chuc tin dung.

39. Bo sung Tai khoin 857- Chi y to cho can 13)6', nhan vier' to chtrc tin dung

TM khan 857- Chi y ti cho can bth nhan vien to char tin dung: Gom cac khoan chi Icham benh dinh ky cho canb'g, nhan vien to chirc tin dung, chi mua thuoc do phong va cac khoan chi y to khac thuOc trach nhiem cua doanh nghiep theo quy dinh tin phap luat.

40. BO sung Tai khoin 859- Chi khac cho can be, nhan vien to chirc tin dung

Tai khoiin 859- Chi khtic cho can be, nhan vien to chat tin don,: Tai khoan nay dung de hach toan cac khoan chi khac cho can b0, nhan vien to chirc tin Ming theo quy dinh ye the do, tai chinh cna to chic tin dung.

41. BO sung vao Tai khoin 882 - Chi dtr pitting cac tai khofin cap III sau:

Tai khoan 8826 - Chi do phOng giam gia khoan gop von, dau to mua co phan.

Tai !chain 8827 - Chi du phong d6i voi cac cam ket dua ra.

42. BO sung Tai khoin 921-Cam ket bao lanh vay von

Tai khoiin 921-Cam kit bdo Itinh vay von

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Tai khoan nay dung de phan anh toan be se tien to chi:re tin dung cam ket bao lanh vay von cho cac to chirc va ca than So hop ding da ky ket ma to chile tin dung chua thuc hien nghia vu theo cam ket.

Ben Na ghi: - So hen bao lanh vay vein.

Ben CO ghi: - So lien to chirc tin dung cham dirt nghia vu bao lanh vay von hoac da thuc hien nghia vu bao lanh vay von.

NO du. NT: - Phan anh so tien con bao lath vay van cho khach hang.

Hach toan chi tiet: - Mo tai khoan chi Het theo timg khach hang duqc bao lath vay

43. BO sung Tai khoan 922- Cam ket bao lanh thanh than

Tat khorin 922- Cam kit brio ldnh thank totin

Tai khoan nay dung hach than toan be so tien t6 chirc tin dung bao lanh thanh toan cho cac to chirc, ca nhan theo hop ding da. kY ket ma to chin tin dung chua thuc hien nghia vu theo cam kat.

Nei dung hach toan tai khoan 922 giong not dung hach toan tai khoan 921.

44. BO sung TM khofin 924-Cam ket cho vay khong huy ngang

Tat khoan 924-Cam kit cho vay khting ha)) ngang

Tai khoan nay ding de hach toan toan be se, tien to chirc tin dung cam ket cho vay, khong huy ngang vo diet' kien cho cac to chirc, ca nhan theo hop tong da ket ma to chirc tin dung chua thuc hien nghia vu theo cam k'et.

Nei dung hach toan tai khoan 924 giOng not dung hach loan tai khoin 921.

45. BO sung Tai khofin 925-Cam ket trong nghiep vu thy tin dung (L/C)

Tat khan 925-Cam kit trong nghia, vu this tin dpng (L/C)

Tai khoan nay dimg a hach toan toan bo se tien to chic tin dung cam ket trong nghiep vu thu tin dung (L/C) cho cac to chirc, ca nhan theo hop dOng da ky ket ma to chic tin dung chua thuc hien nghia vu cam k'et.

N 'ei dung hach toan tai khoan 925 giang not dung hach toan tai khoan 921.

46. BO sung Tai khoan 926-Cam ket bao lanh thyc hien hop Ming

Tai khoiin 926-Cam kit brio kink thuc hi'dn hop &mg

Tai khoan nay Ming de hach toan toan no so tien to chirc tin dung bao lanh thuc hien hop dOng cho cac to chirc, ca nhan theo hop thing da ky ket ma to chirc tin dung chua thuc hien nghia vu cam ket.

Nei dung hach toan tai khoan 926 giongnoi dung hach toan tai khoan 921.

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47. BO sung Tii khoin 927-Cam Wet ban lanh dkr thAu

Tai khohn 927-Cam kit him lanh die thou , Tai khoan nay dung de hach toan toan se) tien chuc tin dung bao lanh

du thau cho cac to chin, ca nhan theo hop dong da ky ket ma to chin tin dung chua phai thin hien nghia vy cam ket.

Nei dung hach toan tai khoan 927 giang not dung hach toan tai khoan 921.

48. BO sung Tai khoin 928-Cam ket bio fah khac

Trii khorin 928-Cam kit bdo lank khdc

Tai khoan nay dung de hach toan toan be so tien to chin tin dung co nghia vu bao lanh khac cho cac t8 chat, ca nhan theo hop d8ng da ky ket ma to chin tin dung chin phai thyc hien nghia vy cam ket.

NOi dung hach toan tai khoan 928 gi6ng not dung hach toan tai khoan 921.

49. BO sung Tai khoan 938- Cac van bin, chumg tir cam ket khac nhOn dirge

Tai khoiin 938 - Ctic van ban, chtrng tie cam kit khric nhan duvc

Tai khoan nay dung theo dOi cac khoan cam ket bYng cac van ban, chtmg to cam ket khac (khong phai la cam ket bao lanh) to chin tin dung nhan ducc.

Noi dung hach toan tren tai khoan nay giang nOi dung hach toan tai khoan 931.

50. Be sung Tai khoan 944- Lai chting khoan china thu duct

Teti khotin 944- Lai chting khotin aura thu duvc

Tai khoan nay dung de phan anh so tien Jai chung khoan ma t8 chuc tin dung chua thu dugc.

NOi dung hach toan tai khoan nay nhu sau:

Ben Nc ghi: - So Len Lai chua thu dugc.

Ben Co ghi: - SO tien lai da thu duce.

SO du No. : - Phan anh s6 tien lai chtmg khoan to chin tin dung chua thu &roe.

Hach toan chi tiet:

- Ma tai khoan chi ti6t theo tOng to chuc phat hanh.

51. BO sung Tai khoin 945- Lai teen giri chua thu duct

Tdi khotin 945- Lai Ilan giii chua thu thrtic

Tai khoan nay dung de phan anh so lai tien gin ma t6 chin tin dung chua thu duoc.

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Not dung hach toan tai khoan 945 gi6ng nOi dung hach toan tai khoan 944.

52. BO sung Tai khofin 949- Phi phai thu chtra thu duct

Tai khoiin 949- Phi ghat thu chtra thu dirge

Tat khoan nay dung phan anh so phi phai thu cna to chuc tin dung chua thu dugc.

Ben Ng ghi: - So phlphai thu chin thu dirge.

Ben Co ghi: - So phi phai thu da thu dirge.

SO die Ng: - Phan anh so phi phai thu chua thu dugc.

Hach town chi Wet: - Ma tai khoan chi ti6t cho timg khach hang.

53. BO sung vao TM khoan 971 - Ng bi ten thAt dang trong thai gian theo del cac Tai khofin cap HI sau:

Tai khoan 9711 - Ng goc bi ton that dang trong thbi gian theo dOi.

Tai khoan 9712 - Na lai bi ton that dang trong thai gian theo dei.

54. BO sung Tai khoan 972- Ng. ten that trong 6130 Ong thanh town

Teti khotin 972- Na tan that trong hogs' thing thanh loan

Tai khoan nay ding de theo den cac khoan ng Mn that trong hoat Tong thanh Man dm to chac tin dung a dung du ph6ng rdi ro de bit dap, dang trong thbi gian theo doi de tan thu ny. Thai gian theo dei trEn tai khohn nay thim hien theo cac van ban huong dan cua Fth Tat chinh, het thoi gian theo dOi ma van con so du thi dugc xuat Man.

Noi dung hach toan tren tai khoan nay giong not dung hach toan teen tai khoan 971.

55. Be sung Tai khoan 998- Tai san, gigy to co gia elm to chat tin clang the chAp, cam co

Tai khodn 998- Tai san, gthy ter có giti cat: to char tin dung the chip, cam co

Tai khoan isecIrtfi han anh cac tai san, gib to c6 gia coa t6 chirc tin dung the chap, did ng vay.

Gia tri tai san the chap t6 chirc tin dung the shap, cam co de bao dam no vay.

Bed: Co 1/4: 14- Gia tri tai san the chAp, cam c6 dugc tra lai sau !chi tra dirge ng.

- Gia tri tai san the chap, cam co dirge xfr 19. Si du. Ng: - Phan anh gia tri tai san to eh& tin dung dang

the chap, cam co.

Hach town chi wet:

Skit Nicyshi:

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- Mar tai khoan chi tiet thee timg loci tat san the chap, cam

Dieu 4. Hieu hit thi hanh

1. Thong tu nay co hieu hm thi hanh ke to ngay 01 thang 6 nam 2014.

, 2. Cac quyet dinh sau Thong Mc Ngan hang Nha nuerc het hieu Itrc ke t r ngay Thong tu nay co hieu ltrc thi hanh:

a. Quyet dinh s8 807/2005/QD-NHNN ngay 01/6/2005 , ve viec silra doi, be sung met so tai khoan trong He thong tai khoan ke toan cac to chin tin dung ban hanh kern theo Quyet dinh so 479/2004/QD-NHNN ngay 29/4/2004 cila Thong doc Ngan hang Nha nu6c;

b. Quyet dinh s6 29/2006/QD-NHNN ngay 10/7/2006 ve viec sin Mi, be sung, fifty b6 met so tai khoan trong He thong tai khoan ke toan cac to chic tin dung ban hanh theo Quyet dinh so 479/2004/QD-NHNN ngay 29/4/2004 va Quyet dinh so 807/2005/QD-NHNN ngay 01/6/2005 cilia Thong dac Ngan hang Nha nuot;

c. Quiet dinh se 02/2008/QD 7NTINN ngay 15/01/2008 ve viec sira dei, be sung met so tai khoan trong He thong tai khoan ke toan cac TO chirc tin dung

ET NAM ban hanh theo Quyet dinh se 479/2004/QD-NHNN ngay 29/4/2004, Quyet dinh so 807/2005/QD-NHNN ngay 01/6/2005 va Quyet dinh se 29/2006/QD-NHNN

4F1 I ngdy 10/7/2006 dm Thong Mc Ngan hang Nha ntroc.

Dieu 5. TO chlic thi hanh

Chanh Van pining, Vti truemg \Tv Tai chinh- Ke toan, TIM tnrong cac don vi lien quan thuOc Ngan hang Nha nuoc, Gam doc Ngan hang Nha nueic chi nhanh tinh, thanh pho true thuOc Trung uong, Chit tich Hei Ming quan tri, Chu tich Hoi dung thanh vien va Tong giam doe (Gam Mc) to chile tin dung, chi nhanh ngfin hang nuot ngoai chiu tacit nhiem to chirc thi hanh Thong tu nay./.

Nod nhOn: - Nhu Dieu 5 (de thuc hiOn); - Ban lanh (Tao NHNN (de b/c); - Van phong Chinh phil; - Cong ban; - BO Tu phip (Se kiem Era); - B(5 Tai chinh Hit); - Lint VP, Vp PC, Vy TCKT (4 ban).

THONG DOC PHO THONG DOC

Dan Minh Tti

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