Decision No. 15/2006/QD-BTC dated March 20, 2006 of the Ministry of Finance on issuing enterprise accounting system

FOR THE MINISTER
DEPUTY MINISTER




Tran Van Ta

Reporting unit:………………....

Form No. B 01 – DN

Address:………………………….

(Issued under Decision No. 15/2006/QD-BTC dated March 20, 2006 của the Minister of Finance)

ASSETS

Code

Explanation

Number of year end

(3)

Number of year beginning (3)

1

2

3

4

5

A –SHORT-TERM ASSETS (100=110+120+130+140+150)

100

I.Cash and cash equivalents

110

 1. Cash

111

V.01

 2.Cash equivalents

112

II.Short-term financial investments

120

V.02

 1.Short-term investments

121

 2.Provision for the diminution in value of short-term investment
 (*) (2)

129

(…)

(…)

III.Short-term receivables

130

 1. Account receivables

131

 2.Advances to suppliers

132

 3.Short-terminternalreceivables

133

 4.Receivables from construction contracts under percentage of completion method

134

 5. Other receivables

135

V.03

 6.Provisions for short-term bad debts(*)

139

(…)

(…)

IV.Inventory

140

 1.Inventory

141

V.04

 2.Provision for devaluation of inventory(*)

149

(…)

(…)

V. Other short-term assets

150

 1.Short-term prepaid expenses

151

 2.VAT deducted

152

 3.Other receivables from the State budget

154

V.05

 4. Other short-term assets

158

B – LONG-TERM ASSETS (200 = 210 + 220 + 240 + 250 + 260)

200

I- Long--term receivables

210

 1.Long-term receivables from customers

211

 2.Working capital from sub-units

212

 3.Long-term inter-company receivables

213

V.06

 4.Other long-term receivables

218

V.07

 5.Provisions for doubtful debts(*)

219

(...)

(...)

II. Fixed assets

220

 1.Tangible fixed assets

221

V.08

 - Cost

222

 - Accumulated depreciation (*)

223

(…)

(…)

 2.Fixed assets of finance leasing

224

V.09

 - Cost

225

 - Accumulated depreciation (*)

226

(…)

(…)

 3. Intangible fixed assets

227

V.10

 - Cost

228

 - Accumulated depreciation (*)

229

(…)

(…)

 4.Construction in progress

230

V.11

III.Investment property

240

V.12

 - Cost

241

 - Accumulated depreciation (*)

242

(…)

(…)

IV.Long-term financial assets

250

 1.Investment in equity of subsidiaries

251

 2. Investment in associated and joint-venture companies

252

 3. Other long-term investment

258

V.13

 4.Provision for diminution in value of long-term financial investments(*)

259

(…)

(…)

V. Other long-term assets

260

 1.Long-term prepayments

261

V.14

 2.Deferred tax assets

262

V.21

 3. Other long-term assets

268

Total assets (270 = 100 + 200)

270

CAPITAL RESOURCES

A –LIABILITIES(300 = 310 + 330)

300

I. Short-term debt

310

 1.Short-term borrowings and liabilities

311

V.15

 2. Account payables

312

 3.Deferred revenue

313

 4.and payables to state budget

314

V.16

 5.Payables to employees

315

 6.Accruals

316

V.17

 7.Intercompany payables

317

 8.Construction contract progress payment due to customers

318

 9.Other current payables

319

V.18

 10. Provisions for short-term payables

320

II. Long-term debts

330

 1.Long-term trade payables.

331

 2.Long-term inter-company liabilities

332

V.19

 3. Otherlong-term liabilities

333

 4.Long-termborrowings anddebts

334

V.20

 5. Deferred income tax

335

V.21

 6.Provisions for severance allowances

336

 7.Long-term provisions

337

B - EQUITY (400 = 410 + 430)

400

I. Equity

410

V.22

 1.Paid-incapital

411

 2.Share premium

412

 3.Owner s other capitals

413

 4. Treasury stocks (*)

414

(...)

(...)

 5.Margin of property revaluation

415

 6.Exchange rate differences

416

 7.Investment & development funds

417

 8.Financial reserve funds

418

 9. Other funds of equity

419

 10.Retained profitsafter taxes

420

 11. Capitalresource for infrastructure investment

421

II. Other funds

430

 1.Bonus & welfare funds

431

 2. Fund

432

V.23

 3.Fundsused to acquire fixed assets

433

Total capital resource (440 = 300 + 400)

440

TARGET

Explanation

Number of year end

(3)

Number of year beginning

(3)

 1. Operating lease assets

24

 2.Goods held under trust or for processing

 3.Goods received on consignment for sale and deposit

 4.Bad debt written off

 5.Foreign currencies

 6. Estimate for non-business and project expenditure

Reporting unit:………………....

Form No. B 02 – DN

Address:………………………….

(Issued under Decision No. 15/2006/QD-BTC dated March 20, 2006 của the Minister of Finance)

TARGET

Code

Explanation

This year

Previous year

1

2

3

4

5

1. Grossprofit fromsale of merchandise and services

01

VI.25

2.Deductionsfromrevenue

02

3.Net revenue of merchandise and services(10 = 01 - 02)

10

4.Cost of goods sold

11

VI.27

5.Gross profitfrom sales of goods and rendering of service(20 = 10 - 11)

20

6. Income from financial activities

21

VI.26

7. Financial expenses

22

VI.28

 - In which: Interest expenses

23

8. Cost of sales

24

9.Generalandadministrative expense

25

10Net operating profit

 {30 = 20 + (21 - 22) - (24 + 25)}

30

11. Other income

31

12. Other expenses

32

13. Other profit(40 = 31 - 32)

40

14. Total profit before tax

 (50 = 30 + 40)

50

15.Current business income tax charge

16.Deferred business income tax charge

51

52

VI.30

VI.30

17. Profit after business income tax

 (60 = 50 – 51 - 52)

60

18. Earnings Per Share (*)

70

Reporting unit:………………....

Form No. B 03 – DN

Address:………………………….

(Issued under Decision No. 15/2006/QD-BTC dated March 20, 2006 của the Minister of Finance)

Target

Code

Explanation

This year

Previous year

1

2

3

4

5

I.Cash flowsfromoperatingactivities

1.Collectionsfromsalesofproducts,servicesandother revenues

01

2. Payments paid to suppliers of goods and services

02

3. Payments paid to employees

03

4. Interest payments

04

5. Payments for corporate income tax.

05

6. Proceeds from operating activities

06

7. Other payments for operating activities

07

Net cash flow from operating activities

20

II. Cash flow from investment activities

1. Payment paid for purchase of fixed assets and other long-term assets

21

2. Proceeds from disposals of fixed assets and other long-term assets

22

3.Cash for lending, buying debt instruments ofentities

23

4. Proceeds from lending, sales of debt instruments of other entities

24

5.Investmentsinto other entities

25

6. Proceeds from withdrawal of contributed investment capital in other entities

26

7. Proceeds from interests, dividents and shared profit

27

Net cash flow from investment activities.

30

III. Cash flow from financial activities.

1. Proceeds from issue of shares and receipt of owners’ contributed capital

31

2.Payments paid for contributed capital to owners, re-purchase of stocks of issuing enterprises.

32

3.Receipts fromshort-termandlong-term borrowings

33

4. Payments paid for loan debts

34

5.Payments forfinance leasing

35

6.Dividendand profit paid to owners

36

Net cash flow from financial activities

40

Net cash flow in period ( 50 = 20+30+40)

50

Cash and cash equivalents at the beginning of the period

60

Effectsoffluctuationsinforeign exchange rates

61

Cash and cash equivalents at the end of the period (70 = 50+60+61)

70

VII.34

Reporting unit:………………....

Form No. B 03 – DN

Address:………………………….

(Issued under Decision No. 15/2006/QD-BTC dated March 20, 2006 của the Minister of Finance)

Target

Code

Explanation

This year

Previous year

1

2

3

4

5

I. Cash flow from operating activities

1. Profit before tax

01

2. Adjustment for items

 - Fixed asset depreciation

02

 - Provisions

03

 -Loss/gain on exchangedifferences

04

 -Loss/gain from investments

05

 - Interest expenses

06

3. Operating profit before changes in working capital

08

 -Increase /decrease inreceivables

09

 -Increase /decrease in stocks

10

 -Increase /decrease in payables (excluding interest payable, income tax payable)

11

 - Increase or decrease in prepaid expenses

12

 - Interest paid

13

 -Business income tax paid

14

 - Other revenues from operating activities

15

 - Other expenditure for operating activities

16

Net cash flow from operating activities

20

II. Cash flow from investment activities.

1.Purchasesoffixed assetsandother long-termassets

21

2.Cash received from disposal of fixed assets and other long-term assets

22

3.Cashfor loan and purchase of debt instruments of other entities

23

4. Proceeds from borrowings, sales of debt instruments of other entities

24

5. Cash forinvestments and capital contribution to other entities

25

6.Cashreceived from investments in other entities

26

7.Cashreceived from loan interest, dividend and distributed profit.

27

Net cash flow from investment activities

30

III. Cash flow from financial activities

1.Proceeds from issue of shares and receipt of owners’ contributed capital

31

2.Payments paid for contributed capital to owners, re-purchase of stocks of issuing enterprises.

32

3.Receipts fromshort-termandlong-termborrowings

33

4. Payments paid for loan debts

34

5.Payments forfinance leasing

35

6.Dividendand profit paid to owners

36

Net cash flow from financial activities

40

Net cash flow in the period (50 = 20+30+40)

50

Cash and cash equivalents at the beginning of the period

60

Effectsoffluctuationsinforeign exchange rates

61

Cash and cash equivalents at the end of the period (70 = 50+60+61)

70

31