-越南会计科目编码及定义(越-中-英文)对照表

总账科目明细账科目科目代号科目名称科目名称科目名称实虚账户G/LS/LCodea/cnameChinessa/cnameVietnama/cnameEnglishNotationDescriptionVietnamDescriptionEnglishDescriptionChinessNewaccountinsystem111000111000现金TIENMATCashonhandRTiềnmặtdùngđểmuahànghoá,nguyênvậtliệu…库存之法定本位币、当地通用之其他货币、外国货币、及与货币具有同等效力之银行即期支票、汇票、111100111100周转越币TMVNDCash(VND)RTiềnmặtdùngđểmuahànghoá,nguyênvậtliệu…112000112000银存TGUIN.HANGCashinbankRTiềngửiNH凡存放于银行、及其他金融机构或邮局之国币款项，可随112100112100银存越币TGNHVNDCashinbank(VND)RTiềngửiNH(VND)112200112200银存外币TGNHNG.TECashinbank(Foreigncurrency)RTổngngoạitệgửiN/Hàng依管理外汇条例将本公司之外汇存放于指定银行，并随时依法出售或汇出者皆属113000113000在途款TIEND.CHUYENCashintransitRTiềndangchuyển113100113100在途越币TIENDCVNDCashintransit(VND)RTổngtiềnmặtdangchuyển113200113200在途外币TDCNG.TECashintransit(Foreigncurrency)RTổngngoạitệdangchuyển131000131000应收款P/THUK/HANGAccountreceivableRCáckhoảnphảithutừkháchhàng凡应向客户收取因出售产副品或提供其他劳务等营业收入所发生之帐款属之，应收之数记入借方，收到或决定为坏帐之数记入贷方，其借方余额表示131100131100应收款P/THUK/HANGAccountreceivable-tradeRCáckhoảnphảithutừkháchhàng131200131200预收款N/MUATRATRCollectioninadvanceRTổngtiềnngườimuatrảtrướcVAS-会计科目编码及定义对照表说明133000133000进项税VATD.K.TRUDeductibleVATRTổngthuếGTGTđướckhấutrừkhimuavậttư,hànghoá,trangthiếtbị…133100133100进项税VATDKTHHDVDeductibleVATofgoodsandservicesRTổngtiềnthuếGTGTcủahànghoámuavào…133200133200进项税VATDKTTSCDVATDKTTSCDDeductibleVAToffixedassetsRTổngthuếGTGTđướckhấutrừcủamáymóc,thiếtbị…136000136000内部应收P/THUN/BOP/THUN/BOIntercompanyreceivableRCáckhoảnphảithunộibộ138000138000其他应收P/THUKHACOthersreceivableRPhaithukhac凡应收未收上述各项外之其他各款138100138100资产盘亏TSTHIEUCXLShortageofassetswaitingtoberesolvedRTaisanthieuchoxuly138101138101资产盘亏TSCDTCXLShortageoffixedassetswaitingtoberesolvedRTaisanthieuchoxuly138102138102库存盘亏T.KHOTCXLShortageofinventorieswaitingtoberesolvedRTonkhothieuchoxuly138103138103现金盘亏TMATTCXLShortageofcashwaitingtoberesolvedRTienmatthieuchoxuly138800138800其他应收P.THUKHACOthersreceivableRPhaithukhac139000139000备抵坏帐DPHONGPTKDProvisionforbaddebtsRDuphongphaithukhodoi凡提拨应收帐款之备抵坏帐属之。提拨之数记入贷方，决定为坏帐之数，或调整溢提备抵坏帐之数计入借方，其贷方余额表示应收帐款已139001139001备抵坏帐DPHONGPTNMProvisionforbaddebts-TradeRDuphongphaithunguoimua凡提拨应收帐款之备抵坏帐属之。提拨之数记入贷方，决定为坏帐之数，或调整溢提备抵坏帐之数计入借方，其贷方余额表示应收帐款已139002139002备坏帐DPHONGPTKDKHACProvisionforbaddebts-ORRDuphongphaithukhac凡提拨应收帐款之备抵坏帐属之。提拨之数记入贷方，决定为坏帐之数，或调整溢提备抵坏帐之数计入借方，其贷方余额表示应收帐款已141000141000暂借款TAMUNGAdvancesRTamung142000142000预付款CPTRATRUOCPrepaidexpensesRChiphítrảtrước为将来取得资产、劳务、受领赔偿及借用资金所发生之支出及成本计算过成中尚未摊销之费用，暨其他预为支付之Prepaidexpenses142100142100预付款CPTRATRUOCPrepaidexpensesRChiphítrảtrước为将来取得资产、劳务、受领赔偿及借用资金所发生之支出及成本计算过成中尚未摊销之费用，暨其他预为支付之Prepaidexpenses142149142149其他预付TRA.TKHACPrepaidexpenses-OthersRChiphítrảtrướckhácPrepaidexpenses-Others142200142200未冲销费CPCHOK.CHPendingexpensesfortransferRChiphíchờkếtchuyểnPendingexpensesfortransfer144000144000短押保金K.QUY,CUOCNHShort-termdepositRCamco,kycuoc,kyquynganhan151000151000在途货HMUADDITDUONGGoodsintransitRHangmuadangditrenduong152000152000原物料NG.VATLIEURawmaterialsRNguyenlieu,vatlieu凡供直接生产用之原料或须经加工后才供生产使用者皆属152100152100原料NGUYENLIEURawmaterialsRNguyenlieu凡供直接生产用之原料或须经加工后才供生产使用者皆属152200152200包材VDUNGBAOBIPackage&SuppliesRBaobi凡供生产用之包装材料等皆属之。152300152300燃料NHIENLIEUFueloilRNhienlieu152400152400备用零件P.TUNGTTHESparepartsRVậtliệu153000153000劳动工具C.CUD.CUToolsRCongcudungcu153200153200包材BAOBAOBIL.CHUYENRotationalpackageRBaobiluanchuyen156000156000货物HANGHOAMerchandiseRHanghoa156101156101购货原价GIAMUAHHCostofpurchasesRGiamuahanghoa156201156201采购费用CPMUAHHOtherchargesRChiphithumuahanghoa211000211000有形固定资产TSCDHHTangiblefixedassetRTaisancodinhhuuhinh211200211200房屋建筑N.CUAVK.TRUCBuildingRNhacuavatkientruc凡房屋建筑物及其固定附属之设备，如水电、卫生、炉211300211300机械设备M.MOCTH.BIMachineryRMaymocthietbi凡供生产、修理及管理用之各种机械及设备属之。购进制211400211400运输设备P.TIENV.TAITransportationRPhuongtienvantai凡供交通运输之各项设备属之。购进、建造、装置、承受捐赠及足以延长其使用期间或增加其使用价值211500211500生财器具TB,DCUQLYEquipmentRThietbidungcuquanly凡供办公场所使用之各项设备之购进、建造、装置、承受捐赠及足以延长其使用期间或增加其使用价值211800211800其他固定资产TSCDKHACOthertangiblefixedassetsRTaisancodinhkhac212000212000租赁财产THUETCHINHFinanceleaseassetsRTaisanthuetaichinh213000213000无形资产TSCDV.HINHIntangiblefixedassetsRTaisancodinhvohinh213200213200开办费FoundationexpenditureRChiphithanhlap213201213201开办费CPT.LAPCTYFoundationexpenditure-CompanyRChiphithanhlapcongty213301213301创造发明证BANGPMSCPatentRBangphatminhsangche213401213401研究发展费CPNCPTR&DexpenditureRC/pnghiencuuphattrien213501213501商誉LOITHET.MAIGoodwillRLoithethuongmai213801213801其无形资产TSCDVHKHACOtherintangiblefixedassetsRTSCDvohinhkhac214000214000折旧资产HAOMONTSCDAccumulateddepreciationRHaomontaisancodinh凡提列房屋及设备、机械设备、运输设备、办公设备、租赁设备、什项设备等之214100214100有折HMONTSCDHHAD-TangibleFARHaomonTSCDhuuhinh凡提列房屋及建筑物之累计折旧属之。214101214101房折HMONNC,VKTAD-BuildingRHaomonnhacuavatkientruc凡提列机器设备之累计折旧属之。214102214102机折HMONMMTBIAD-MachineryRHaomonmaymocthietbi凡提列运输设备之累计折旧属之。214103214103运折HMONPTVTAIAD-TransportationRHaomonphuongtienvantai凡提列办公设备之累计折旧属之。214104214104生折HMONTBDCQLAD-EquipmentRHaomonthietbidungcuquanly214105214105他折HMONTSCDKHACAD-OtherstangibleFARHaomonTSCDkhac214200214200租赁折HMONTSCDTTCAD-FinanceleaseFARHaomonTSCDthuetaichinh214300214300无形折K.HAOTSCDVHAD-I