Chart Of Accounts

Thảo luận trong 'CĐKT các tổ chức tín dụng' bắt đầu bởi letrans, 3 Tháng mười hai 2004.

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  1. letrans

    letrans Thành viên hoạt động

    Bài viết:
    696
    Đã được thích:
    9
    Nơi ở:
    وبلاگ ف پرشین بلاگ ، وبلاگ فار
    Các bạn thân mến,

    Các bác trong ban quản trị đã cho chúng ta một mảnh đất riêng trong lĩnh vực của mình và các bác cũng mong chúng ta đóng góp tích cực cho mảnh đất này. Tôi xin nổ phát súng đầu tiên khai hoang mảnh đất mang danh là ĐỊA LINH này.
    Để thống nhất thực hiện các nghiệp vụ kế toán ngân hàng, tôi xin đưa ra hệ thống tài khoản kế toán Tổ chức tín dụng ( ban hành theo QĐ 479/2004/QĐ-NHNN ngày 29/4/2004 của Thống đốc Ngân hàng Nhà nước và đã được dịch sang tiếng Anh - Bản tiếng Anh chỉ có giá trị tham khảo, KHÔNG CÓ GIÁ TRỊ PHÁP LÝ).

    Nào bắt đầu nhé.

    CHART OF ACCOUNTS

    10 Cash, Payment cheques, other Cash items
    101 Cash in VND
    1011 Cash on hand - VND
    1012 Cash on hand at subsidiaries and outlets
    1013 Pending nonstandard cash
    1019 Cash in transit - VND

    103 Cash - foreign currencies
    1031 Cash on hand - foreign currencies
    1032 Cash on hand at subsidiaries and outlets
    1033 Cash sent for sale
    1039 Cash in transit - foreign currencies

    104 Cheques & other Cash items - foreign currencies
    1041 Cheques & other Cash items on hand
    1043 Cheques & other Cash items sent for collection
    1049 Cheques & other Cash items in transit

    105 Precious metal, stone
    1051 Gold in vault
    1059 Precious metal, stone in vault

    11 Deposit with the State bank

    111 Due from the State Bank - VND
    1111 Blocked deposits with the State Bank - VND
    1113 Demand deposits with the State Bank- VND
    1116 Margin deposits with the State Bank / for VND guarantee

    112 Due from the State Bank - foreign currencies
    1121 Blocked deposits with the State Bank - FCY
    1123 Demand deposits with the State Bank - FCY
    1126 Margin deposits with the State Bank / for guarantee - FCY

    12 Investment in Treasury Bond & other valuable paper for rediscounting at SBV

    121 Inv. In SBV & Goverment Bond
    1211 Inv. in SBV Bond
    1212 Inv. in State Treasury Bond

    122 Inv. in other valuable paper for rediscounting at SBV
    1220 Inv. in other valuable paper for rediscounting at SBV
    123 SB bills used as morgage - borr
    1230 SB bills morgaged for borrowing

    129 Provision for devaluation of bonds
    1290 Provision for devaluation of bonds

    13 Deposit at other credit Institutions

    131 Due from domestic banks - VND
    1311 Demand deposits with domestic banks - VND
    1312 Time deposits with domestic banks - VND

    132 Due from domestic banks - foreign currencies
    1321 Demand deposits with domestic banks - foreign currencies
    1322 Time deposits with domestic banks - foreign currencies

    133 Due from foreign banks - foreign currencies
    1331 Demand deposits with foreign banks - foreign currencies
    1332 Time deposits with foreign banks - foreign currencies
    1333 Specific deposits with foreign banks - foreign currencies

    14 Securities for trading

    141 Goverment bond for trading – under 90 days due
    1410 Goverment bond for trading – under 90 days due

    142 Other goverment bond for trading
    1420 Other goverment bond for trading

    148 Other securities for trading
    1480 Other securities for trading

    149 Provision for devaluation of securities
    1490 Provision for devaluation of securities

    15 Securities for investment

    151 Inv. securities for selling
    1511 Inv. in foreign securities
    1512 Inv. in domestic securities
    152 Inv. in Securities keeping to maturity date
    1521 Inv. in foreign securities
    1522 Inv. in domestic securities

    159 Provision for devaluable of securities
    1590 Provision for devaluable of securities

    (continue)
     
    #1
  2. letrans

    letrans Thành viên hoạt động

    Bài viết:
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    وبلاگ ف پرشین بلاگ ، وبلاگ فار
    ...........

    20 Credit trans with other credit institution

    201 Lend. To domestic credit institution - VND
    2011 Current & extended loans - VND
    2012 Overdue Loans collectable in 180 days – VND
    2013 Overdue Loans collectable from 181 to 360 days – VND
    2018 Doubtful loans - VND

    202 Lend. To domestic credit institution - FC
    2021 Current & extended loans - FC
    2022 Overdue Loans coll. 180 days – FC
    2023 Overdue Loans coll . 181 to 360 days – FC
    2028 Doubtful loans - FC

    203 Lending to foreign bank - FC
    2031 Current of extended loans - FC
    2032 Overdue loan coll. under 180 days – FC
    2033 Overdue loan collectable from 181 to 360 days - FC
    2038 Doubtful loans - FC

    205 Discounting, Rediscounting commer. bill & other valuable paper
    2050 Discounting, Rediscounting commer. bill & other valuable paper

    209 Provision for doubtful debts
    2090 Provision for doubtful debts

    21 Lendings to domestic economic entities, individuals

    211 Short-term loans in VND
    2111 Short term current and extended loans - VND
    2112 Overdue loans collectable in 180 days - VND
    2113 Overdue loans collectable from 181 to 360 days - VND
    2118 Doubtful loans - VND

    212 Medium-term loans in VND
    2121 Medium term current and extended loans - VND
    2122 Overdue loans collectable in 180 days - VND
    2123 Overdue loans collectable from 181 to 360 days - VND
    2128 Doubtful loans - VND

    213 Long-term loans in VND
    2131 Long term current and extended loans - VND
    2132 Overdue loans collectable in 180 days - VND
    2133 Overdue loans collectable from 181 to 360 days - VND
    2138 Doubtful loans - VND

    214 Short-term loans in foreign currencies and in gold
    2141 Short term current and extended loans - FC
    2142 Overdue loans collectable in 180 days - FC
    2143 Overdue loans collectable from 181 to 360 days - FC
    2144 Current and extended loans – in gold
    2145 Overdue loans collectable in 180 days – in gold
    2146 Overdue loans collectable from 181 to 360 days – in gold
    2148 Doubtful loans - FC
    2149 Doubtful loans – in gold

    215 Medium-term loans in foreign currencies and in gold
    2151 Medium term current and extended loans - FC
    2152 Overdue loans collectable in 180 days - FC
    2153 Overdue loans collectable from 181 to 360 days - FC
    2154 Current and extended loans – in gold
    2155 Overdue loans collectable in 180 days – in gold
    2156 Overdue loans collectable from 181 to 360 days – in gold
    2158 Doubtful loans - FC
    2159 Doubtful loans – in gold

    216 Long-term loans in foreign currencies and in gold
    2161 Long term current and extended loans - FC
    2162 Overdue loans collectable in 180 days - FC
    2163 Overdue loans collectable from 181 to 360 days - FC
    2164 Current and extended loans – in gold
    2165 Overdue loans collectable in 180 days – in gold
    2166 Overdue loans collectable from 181 to 360 days – in gold
    2168 Doubtful loans - FC
    2169 Doubtful loans – in gold

    219 Provision for doubtful debts
    2190 Provision for doubtful debts


    22 Discounting commercial bill and valuable paper of domestic economic entities & individual
    221 Discount of bills and other valuable papers – VND
    2211 Current and extended loans
    2218 Overdue loans

    222 Discount com.bill and valuable papers - FC
    2221 Current and extended loans
    2228 Overdue loans

    229 Provision for doubtful debts
    2290 Provision for doubtful debts

    23 Financial leasing

    231 Financial leasing in VND
    2311 Current and extended loans
    2312 Overdue loans collectable in 180 days
    2313 Overdue loans collectable from 181 to 360 days
    2318 Doubtful loans

    232 Financial leasing in foreign currencies
    2321 Current and extended loans - FC
    2322 Overdue loans collectable in 180 days
    2323 Overdue loans collectable from 181 to 360 days
    2328 Doubtful financial lease

    239 Provision doubful debt
    2390 Provision doubful debt

    24 Guarantee
    241 Payment obligation in VND on behalf of customers
    2411 Current and extended loans
    2412 Overdue loans collectable in 180 days
    2413 Overdue loans collectable from 181 to 360 days
    2418 Doubtful loans

    242 Payment obligation in foreign currencies on behalf of customers
    2421 Current and extended loans
    2422 Overdue loans collectable in 180 days
    2423 Overdue loans collectable from 181 to 360 days
    2428 Doubtful loans

    249 Provision for doubtful debts
    2490 Provision for doubtful debts

    25 Lendings from financing and trust investment funds
    251 Lendings in VND from funds of International Organizations
    2511 Current and extended loans - VND
    2512 Overdue loans collectable in 180 days - VND
    2513 Overdue loans collectable from 181 to 360 days - VND
    2518 Doubtful loans - VND

    252 Lendings in VND from funds of Government
    2521 Current and extended loans - VND
    2522 Overdue loans collectable in 180 days - VND
    2523 Overdue loans collectable from 181 to 360 days - VND
    2528 Doubtful loans - VND

    253 Lendings in VND from funds of other organizations, individual
    2531 Current and extended loans - VND
    2532 Overdue loans collectable in 180 days - VND
    2533 Overdue loans collectable from 181 to 360 days - VND
    2538 Doubtful loans - VND

    254 Lendings in foreign currencies from funds of International Organizations
    2541 Current and extended loans - foreign currencies
    2542 Overdue loans collectable in 180 days - foreign currencies
    2543 Overdue loans collectable from 181 to 360 days - foreign currencies
    2548 Doubtful loans - foreign currencies

    255 Lendings in foreign currencies from funds of Government
    2551 Current and extended loans - foreign currencies
    2552 Overdue loans collectable in 180 days - foreign currencies
    2553 Overdue loans collectable from 181 to 360 days - foreign currencies
    2558 Doubtful loans - foreign currencies

    256 Lendings in foreign currencies from funds of other organizations
    2561 Current and extended loans - foreign currencies
    2562 Overdue loans collectable in 180 days - foreign currencies
    2563 Overdue loans collectable from 181 to 360 days - foreign currencies
    2568 Doubtful loans - foreign currencies

    259 Provision for bad debts
    2590 Provision for bad debts

    27 Other lending to domestic customers
    271 Special lending
    2711 Current and extended loans
    2712 Overdue loans collectable in 180 days
    2713 Overdue loans collectable from 181 to 360 days
    2718 Doubtful loans

    272 Lendings for debt repayment
    2721 Current and extended loans
    2722 Overdue loans collectable in 180 days
    2723 Overdue loans collectable from 181 to 360 days
    2728 Doubtful loans

    273 Lendings for construction investment as per State plan
    2731 Current and extended loans
    2732 Overdue loans collectable in 180 days
    2733 Overdue loans collectable from 181 to 360 days
    2738 Doubtful loans

    275 Other lendings
    2751 Current and extended loans
    2752 Overdue loans collectable in 180 days
    2753 Overdue loans collectable from 181 to 360 days
    2758 Doubtful loans

    279 Provision for doubtful debts
    2790 Provision for doubtful debts

    28 Overdue debt subject to be handled
    281 Overdue debt with collateral subject to be handled
    2810 Overdue debt with mortgaged assets blocked

    282 Mortgaged Loans involving in cases on trial
    2820 Loans with mortgaged assets involving in cases on trial

    283 Debt with mortgaged assets
    2830 Debt with mortgaged assets

    284 Debt without mortgage, debtor not existing
    2840 Debt without mortgage, debtor not existing

    285 Debt without mortgage, debtor is operating
    2850 Debt without mortgage, debtor is operating

    289 Provision for bad debt
    2890 Provision for bad debt

    29 Loans in circumvention (blocked separately)
    291 Short-term loans
    2910 Short-term loans

    292 Medium-term loans
    2920 Medium-term loans

    293 Long-term loans
    2930 Long-term loans

    299 Provision for bad debt
    2990 Provision for bad debt

    (continue)
     
    #2
  3. letrans

    letrans Thành viên hoạt động

    Bài viết:
    696
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    Nơi ở:
    وبلاگ ف پرشین بلاگ ، وبلاگ فار
    ............

    30 Fixed assets
    301 Tangible fixed assets
    3012 Tangible fixed assets - Buildings
    3013. Tangible fixed assets - Equipment
    3014 Tangible fixed assets - Transportation
    3015 Tangible fixed assets - Office equipment
    3019 Other tangible fixed assets

    302 Intangible fixed assets
    3021 Land-use-right
    3024 Computer software
    3029 Other intangible fixed assets

    303 Leased fixed assets
    3030 Leased fixed assets

    305 Depreciation of fixed assets
    3051 Accumulated depreciation of tangible fixed assets
    3052 Accumulated amortization of intangible fixed assets
    3053 Accumulated depreciation of leased fixed assets

    31 Other assets
    311 Furniture, fixtures, equipment in use
    3110 Furniture, fixtures, equipment in use

    312 Furniture, fixtures, equipment in use charged to expense
    3120 Furniture, fixtures, equipment in use charged to expense

    313 Supplies on hand
    3130 Supplies on hand

    32 Leasehold rights, premise improvement F.A
    321 Fixed assets purchased
    3210 Fixed assets purchased

    322 Leasehold rights, premise improvement
    3221 Expenses for construction
    3222 Material for premise improvement
    3223 Worker wages
    3229 Other expenses

    323 Major repair
    3230 Major repair

    34 Participation and subscription for shareholding
    341 Participation and subscription for shareholding in VND
    3411 Participation and subscription for shareholding in credit institution – VND
    3412 Participation and subscription for shareholding in econ.entities – VND

    342 Part.&Subsc. for joint venture in VND
    3421 Part.&Subsc for joint venture with credit institution
    3422 Part.&Subsc for joint venture with econ.entities – VND

    343 Participation in daughter companies – VND
    3430 Participation in daughter companies – VND

    345 Participation and subscription for shareholding in FC
    3451 Participation and subscription for shareholding in BK – FC
    3452 Participation and subscription for shareholding in econ.entities - FC

    346 Participation for joint-venture in – FC
    3461 Participation for joint-venture with credit institution – FC
    3462 Participation for joint-venture with eco.org – FC

    347 Participation to daughter companies in FC
    3470 Participation to daughter companies in FC

    349 Provision for devaluation
    3490 Provision for devaluation

    35 Account receivable from outside
    351 Account receivable on margin deposit, plege
    3510 Account receivable on margin deposit, plege

    352 Embezzlement
    3520 Embezzlement

    353 Settlement with State budget
    3531 Advance on settlement with state budget
    3532 Input VAT
    3539 Receivable from state budget

    355 Expense on handling/ settlement of mortgage assets
    3550 Expense on mortgage assets settlement

    359 Other accounts receivable
    3590 Other accounts receivable


    36 In-House accounts receivable
    361 Advance and accounts receivable - VND
    3612 Advance on operation transaction
    3613 Advance on salary
    3614 Embezzlement, cash shortage
    3615 Reimbursement of staff
    3619 Other in-house accounts receivable

    362 Advance and accounts receivable - FC
    3622 Advance to foreign branches
    3623 Advance traveling expense
    3629 Other in house accounts receivable

    369 Other accounts receivable

    3692 Value of debit assigned to debt management co.
    3699 Other account receivable

    38 Other assets

    381 Funds paid for co-financing - VND
    3810 Capital participation VND co-financing

    382 Funds paid for co-financing - FC
    3820 Capital participation FC co-financing

    383 Fund for Trust lending – VND
    3830 Trust lending funds – VND

    384 Funds for Trust lending – FC
    3840 Trust lending funds – FC

    385 Invest. in financial leasing equipment-VND
    3850 VND Invest.Financ.Leasing equipment

    386 Invest. in financial leasing equipment- FC
    3860 FC Invest.Financ.Leasing equipment

    387 Pending mortgage assets transfered title deed to the bank
    3870 Pending mortgage assets transfered title deed to the bank

    388 Deferred charges
    3880 Deferred charges

    39 Accrued interest receivable
    391 Accrued interest receivable on deposit
    3911 Accrued interest receivable on deposit – VND
    3912 Accrued interest receivable on deposit – FC

    392 Accrued interest receivable on securities investment
    3921 Accrued interest receivable on SB’s and Treasury bills
    3922 Accrued interest receivable on securities inv. for selling
    3923 Accrued interest receivable on securities for keeping to due date

    394 Accrued interest receivable on lending
    3941 Accrued interest on lending in VND
    3942 Accrued interest on lending in FC
    3943 Accrued interest receivable on leasing
    3944 Accrued interest receivable on guarantee paid for customer

    396 Accrued interest receivable on financial instrument
    3961 Accrued interest receivable on Swap
    3962 Accrued interest receivable on Forward
    3963 Accrued interest receivable on Future deal
    3964 Accrued interest receivable on Option deal

    399 Provision for accrued interest
    3990 Provision for accrued interest

    (continue)
     
    #3
  4. letrans

    letrans Thành viên hoạt động

    Bài viết:
    696
    Đã được thích:
    9
    Nơi ở:
    وبلاگ ف پرشین بلاگ ، وبلاگ فار
    ....................

    40 Liabilities with the Government and the State bank
    401 Due to State Treasury in VND
    4010 Due to State Treasury in VND

    402 Due to State Treasury in foreign currencies
    4020 Due to State Treasury in foreign currencies

    403 Borrowings from the State Bank - VND
    4031 Borrowings – per credit agreement
    4032 Borrowings - discount, rediscounting valuable papers
    4033 Borrowings - Mortgaged valuable papers
    4034 Borrowings for clearing payments
    4035 Borrowings - special support
    4038 Borrowings - others
    4039 Borrowings - overdue

    404 Foreign currency borrowings from the State Bank
    4041 Borrowings from the State bank - FC - current
    4049 Borrowings from the State bank - FC -overdue

    41 Liabilities with other credit institutions
    411 Due to domestic banks in VND
    4111 Due to domestic banks in VND - Demand deposits
    4112 Due to domestic banks in VND - Time deposits

    412 Due to domestic banks in foreign currencies
    4121 Due to domestic banks - Demand deposits - FC
    4122 Due to domestic banks - Time deposits - FC

    413 Due to foreign banks - VND
    4131 Due to foreign bank – Demand deposits - VND
    4132 Due to foreign bank – Time deposits - VND

    414 Due to foreign bank - FC
    4141 Due to foreign bank – Demand deposits - FC
    4142 Due to foreign bank – Time deposits - FC

    415 Borrowings from domestic banks - VND
    4151 Current borrowings - VND
    4159 Overdue borrowings

    416 Borrowing from domestic bank - FC
    4161 Current and extended borrowing - FC
    4169 Overdue borrowings

    417 Borrowing from foreign bank – VND
    4171 Current borrowings
    4179 Overdue borrowings

    418 Borrowing from foreign bank – FC
    4181 Current and extended borrowings
    4189 Overdue borrowings

    419 Borrowings on discount/rediscount commercial bill and valuable paper

    42 Deposit liabilities
    421 Deposit liabilities of domestic customers in VND
    4211 Demand deposits in VND
    4212 Time deposits in VND
    4214 Specialized capital deposit - VND

    422 Deposit liabilities of domestic customers in foreign currencies
    4221 Demand deposits in foreign currencies
    4222 Time deposits in foreign currencies
    4224 Specialized capital deposit in foreign currencies

    423 Savings deposit in VND
    4231 Demand deposit in VND
    4232 Time deposits in VND
    4238 Other saving deposits in VND

    424 Savings deposits in foreign currencies and in gold
    4241 Demand deposit in foreign currencies
    4242 Time deposit in foreign currencies

    425 Deposit liabilities of foreign customers in VND
    4251 Demand deposits in VND
    4252 Time deposits in VND

    426 Deposit liabilities of foreign customers in foreign currencies
    4261 Demand deposits in foreign currencies
    4262 Time deposits in foreign currencies


    427 Marginal deposit in VND
    4271 Margin deposit for check payment
    4272 Margin deposit for LC opening
    4273 Margin deposit for card payment
    4274 Margin deposit for guarantee
    4277 Margin deposit for financial leasing
    4279 Margin deposit for other payment

    428 Marginal deposit in FC
    4281 Margin deposit for check payment
    4282 Margin deposit for LC opening
    4283 Margin deposit for card payment
    4284 Margin deposit for guarantee
    4287 Margin deposit for financial leasing
    4289 Margin deposit for other payment

    43 Valuable papers issuance
    431 Face value of valuable papers in VND
    4310 Face value of valuable papers in VND

    432 Discount valuable papers in VND
    4320 Discount valuable papers in VND

    433 Premium - valuable papers in VND
    4330 Premium - valuable papers in VND

    434 Face value of valuable paper in FC and gold
    4340 Face value of valuable paper in FC and gold

    435 Discount valuable paper in FC and gold
    4350 Discount valuable paper in FC and gold

    436 Premium- valuable paper in FC and gold
    4360 Premium- valuable paper in FC and gold

    44 Financing and trust lending fund
    441 Financing and trust lending fund in VND
    4411 Fund received from International organizations
    4412 Received from Government
    4413 Received from other organizations, individual

    442 Financing and trust lending fund in FC
    4421 Fund received from international organizations
    4422 Received from Government
    4423 Received from other organizations, indivudual

    45 Accounts payable to outside party
    451 Accounts payable for the construction, purchase of fixed assets
    4510 Accounts payable for the construction, purchase of fixed assets

    452 Escrow funds
    4521 Escrow funds
    4523 Non-standard cash in pending

    453 Tax and other obligations to the Government
    4531 VAT payable
    4534 Income tax
    4538 Other taxes
    4539 Other payable

    454 Remittances payable in VND
    4540 Remittances payable in VND

    455 Remittances payable in foreign currencies
    4550 Remittances payable in foreign currencies

    458 Pending difference on debt trading
    4580 Pending difference on debt trading

    459 Other accounts payable
    4591 Received from selling debt, mortgage assets
    4599 Other account payable

    46 In-house accounts payable
    461 Cash overage, extra assets
    4610 Cash overage, extra assets

    462 Payable to employees
    4620 Payable to employees

    467 Asset received from commercial bank for management

    469 Other in-house accounts payable
    4690 Other in-house accounts payable

    47 Foreign currency transaction
    471 Foreign currencies trading
    4711 Foreign currencies trading
    4712 Settlement of buying and selling foreign currencies

    472 Foreign currencies bought in and sold out from other resources
    4721 Foreign currencies sold out from other source
    4722 Settlement of buying and selling foreign currencies from other source

    473 SWAP transaction
    4731 Commitment on SWAP deals
    4732 Value of Swap deals

    474 Forward transaction
    4741 Commitment on forward deals
    4742 Value of forward deals

    475 Future transaction
    4751 Commitment on future deals
    4752 Value of future deals

    476 Options transaction
    4761 Commitment on option deals
    4762 Value of option deals

    478 Trading gold, precious stones
    4780 Trading gold, precious stones

    479 Domestic convertion of foreign currencies
    4790 Domestic convertion of foreign currencies

    48 Other liabilities
    481 Funds receive for syndicated loans – VND
    4810 Funds receive for syndicated loans – VND

    482 Funds receive for syndicated loans – FC
    4820 Funds receive for syndicated loans – FC

    483 Funds receive for trust lending – VND
    4830 Funds receive for trust lending – VND

    484 Funds receive for trust lending – FC
    4840 Funds receive for trust lending – FC

    485 Reserve fund for unemployment allowance
    4850 Reserve fund unemployment allowance

    486 Settlement against derivatives
    4861 Settlement against Swap
    4862 Settlement against Forward
    4863 Settlement against Future
    4864 Settlement against Option

    488 Income for distribution
    4880 Income for allocation

    489 Other provision
    4891 Provision for settlement service
    4892 Provision for devaluation of stock
    4899 Other provision

    49 Accrued interest payable
    491 Accrued interest payable on deposit
    4911 Accrued interest payable on deposit - VND
    4912 Accrued interest payable on deposit - FC
    4913 Accrued interest payable on savings – VND
    4914 Accrued interest payable on savings – FC & gold

    492 Accrued interest payable on valuable paper issued
    4921 Accrued interest payable- valuable papers – VND
    4922 Accrued interest payable- valuable papers - FC

    493 Accrued interest payable on borrowing
    4931 Accrued interest payable on borrowing – VND
    4932 Accrued interest payable on borrowing – FC

    494 Accrued interest payable financing and trust lending fund
    4941 Accrued interest payable financing and trust lendig fund – VND
    4942 Accrued interest payable financing and trust lendig fund – FC

    496 Accrued interest payable on financial instruments
    4961 Accrued interest payable on Swap deal
    4962 Accrued interest payable Forward deal
    4963 Accrued interest payable Future deal
    4964 Accrued interest payable Option deal

    (continue)
     
    #4
  5. letrans

    letrans Thành viên hoạt động

    Bài viết:
    696
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    وبلاگ ف پرشین بلاگ ، وبلاگ فار
    ................

    50 Payment between Credit Institutions
    501 Clearing transactions with Credit Institutions
    5011 Clearing transactions with the host credit institutions
    5012 Clearing transactions with member credit institutions

    502 Collection and disbursement between credit institutions
    5020 Collection and disbursement between credit institutions

    509 Other settlement between credit institutions
    5091 Other settlement between credit institutions

    51 Remittance settlement
    511 Current year remittances at remitting banks
    5111 Outward remittances
    5112 Inward remittances
    5113 Pending inward remittances

    512 Previous-year remittances at remitting banks
    5121 Outward remittances
    5122 Inward remittances
    5123 Pending inward remittances

    513 Current year remittance settlement at clearing center
    5131 Outward remittance
    5132 Inward remittance
    5133 Pending inward remittance

    514 Previous- year remittance settlement at clearing center
    5141 Outward remittance
    5142 Inward remittance
    5143 Pending inward remittance

    519 Other in-house clearings
    5191 Internal fund transfer
    5192 Collection and disbursement
    5199 Due from HO/branches

    52 Inter-branch clearings within credit institution
    521 Current year inter-branch clearings in the same credit institution
    5211 Current-year inter-branch outward remittances
    5212 Current-year inter-branch inward remittances
    5213 Current-year inter-branch inward remittances reconciled
    5214 Current-year inter-branch inward remittances pending for reconciliation
    5215 Current-year inter-branch inward remittances due to mistakes

    522 Previous-year inter-branch clearings in the same credit institution
    5221 Previous-year inter-branch outward remittances
    5222 Previous-year inter-branch inward remittances
    5223 Previous-year inter-branch inward remittances reconciled
    5224 Previous-year inter-branch inward remittances pending for reconciliation
    5225 Previous-year inter-branch inward remittances due to mistakes
    5226 Previous-year clearing off inter-branch outward remittances
    5227 Previous-year clearing off inter-branch inward remittances

    523 Current-year inter-bank clearings in the same city/province
    5231 Current-year inter- bank outward remittances
    5232 Current-year inter- bank inward remittances
    5233 Current-year inter- bank inward remittances reconciled
    5234 Current-year inter- bank inward remittances pending for reconciliation
    5235 Current-year inter- bank inward remittances due to mistakes

    524 Previous-year inter-bank clearings in the same province/city
    5241 Previous-year inter-bank outward remittances
    5242 Previous-year inter-bank inward remittances
    5243 Previous-year inter-bank inward remittances reconciled
    5244 Previous-year inter-bank inward remittances pending for reconciliation
    5245 Previous-year inter-bank inward remittances due to mistakes
    5246 Previous-year clearing off inter-bank outward remittances
    5247 Previous-year clearing off inter-bank inward remittances

    56 Clearing transactions with foreign Credit Institutions
    561 Currency transactions clearing with foreign banks
    5610 Currency transactions clearing with foreign banks

    562 Bilateral clearing with foreign banks
    5620 Bilateral clearing with foreign banks

    563 Multilateral clearing with foreign banks
    5630 Multilateral clearing with foreign banks

    569 Other clearing transactions with foreign banks
    5690 Other clearing transactions with foreign banks
    (continue)
     
    #5
  6. letrans

    letrans Thành viên hoạt động

    Bài viết:
    696
    Đã được thích:
    9
    Nơi ở:
    وبلاگ ف پرشین بلاگ ، وبلاگ فار
    ...........

    60 Capital of credit institution
    601 Prescribed capital
    6010 Prescribed capital

    602 Capital for construction and purchasing fixed assets
    6020 Capital for construction and buying fixed assets

    609 Other Capital
    6090 Other capital

    61 Ownership Funds
    611 Reserve to supplement prescribed capital
    6110 Reserve to supplement prescribed capital

    612 Funds for investment and development
    6121 Funds for investment and development
    6122 Funds for training and research

    613 Financial reserve funds
    6130 Financial reserve funds

    619 Other funds
    6190 Other funds

    62 Reward and welfare funds
    621 Reward funds
    6210 Reward funds

    622 Welfare funds
    6220 Welfare funds

    623 Welfare funds created fixed assets
    6230 Welfare funds created fixed assets

    63 Differentials of FX rates, gold
    631 Differentials of forex rates
    6311 Differentials of forex rates at the time of report
    6312 Differentials of forex rates in construction period
    6313 Differentials of forex rates in transfering financial report

    632 Differentials of gold and precious stone revaluation
    6320 Differentials of gold and precious stone prices

    633 Differentials of financial instruments revaluation
    6330 Differentials of financial instruments revaluation

    64 Differential of asset revaluation
    641 Differential of asset revaluation
    6410 Differential of asset revaluation

    642 Differential of fixed asset revaluation
    6420 Differential of fixed asset revaluation

    69 Retained earnings
    691 Profits of current year
    6910 Profits of current year

    692 Profits of previous year
    6920 Profits of previous year

    (continue)
     
    #6
  7. letrans

    letrans Thành viên hoạt động

    Bài viết:
    696
    Đã được thích:
    9
    Nơi ở:
    وبلاگ ف پرشین بلاگ ، وبلاگ فار
    .............

    70 Earnings from credit activities
    701 Interest income on our deposit
    7010 Interest income on deposit

    702 Interest income on loan
    7020 Interest income on loan

    703 Earnings from investment in securities
    7030 Earnings from investment in securities

    705 Earnings from financial leasing
    7050 Earnings from financial leasing

    709 Other incomes from credit activities
    7090 Other incomes from credit acivities

    71 Earnings from services
    711 Income on settlement services
    7110 Income on settlement services.

    712 Earning from bank guarantee activity
    7120 Earning from bank guarantee activity

    713 Income on cashiering services
    7130 Income on Cashiering services

    714 Earning from trust and agency service
    7140 Earning from trust and agency service

    715 Earning from consulting service
    7150 Earning from consulting service

    716 Earning from insurance service
    7160 Earning from insurance service

    717 Earning from discounting services
    7170 Earning from discounting services

    718 Earning from vault services
    7180 Earning from vault services

    719 Earnings from other services
    7190 Incomes from other service

    72 Earnings from FX activities
    721 Earning form forex business
    7210 Earning form forex business

    722 Earnings from gold business
    7220 Earnings from gold trading

    74 Earnings from other activities
    741 Earning from securities trading
    7410 Earning from securities trading

    742 Income from debt trading
    7420 Income from debt trading

    749 Earning from other activities
    7490 Earning from other activities

    78 Income from capital participation, share purchase
    780 Income from capital participation, share purchase
    7800 Income from capital participation share purchase

    79 Other income
    790 Other income
    7900 Other income

    (continue)
     
    #7
  8. hong hot

    hong hot Thành viên thân thiết

    Bài viết:
    444
    Đã được thích:
    4
    Nơi ở:
    Thái rồi vẫn còn Nguyên
    Bạn cứ post dài dài dài như này mà mới đến đầu 3, tôi thấy ái ngại cho bạn quá. thay vì như vậy, bạn có thể post cái văn bản đó lên cho mọi người tải về có hơn không? mà không chỉ post cái văn bản đó, tôi nghĩ chúng ta nên làm một mục gọi là update các văn bản quy định của NHNN cho từng loại hoạt động để anh em tham khảo thì tốt quá.
     
    #8
  9. hong hot

    hong hot Thành viên thân thiết

    Bài viết:
    444
    Đã được thích:
    4
    Nơi ở:
    Thái rồi vẫn còn Nguyên
    Thôi, bạn "làm" tiếp đi, tôi vừa feedback xong thì bạn đã "làm" đến đầu 7 rồi.
     
    #9
  10. letrans

    letrans Thành viên hoạt động

    Bài viết:
    696
    Đã được thích:
    9
    Nơi ở:
    وبلاگ ف پرشین بلاگ ، وبلاگ فار
    Để có thể update Hệ thống tài khoản kế toán các tổ chức tín dụng các bạn có thể đăng nhập vào trang WEB của Ngân hàng Nhà nước (bản tiếng Việt):

    Hệ thống tài khoản kế toán các tổ chức tín dụng ban hành theo Quyết định 479/2004/QĐ-NHNN ngày 29/4/2004 có tại chuyên để Kế toán thanh toán

    WEBSITE: http://www.sbv.gov.vn/CdeKTTT/cdeKttt.asp

    To Honghot, bản tiếng Anh không có văn bản đâu Honghot ạ. ( Bản quyền chính cống đấy) nhưng dù sao cũng cảm ơn honghot rất nhiều về góp ý của bạn.
     
    Last edited: 3 Tháng mười hai 2004
    #10
  11. letrans

    letrans Thành viên hoạt động

    Bài viết:
    696
    Đã được thích:
    9
    Nơi ở:
    وبلاگ ف پرشین بلاگ ، وبلاگ فار
    ............

    80 Interest expenses
    801 Interest expenses on deposits
    8010 Interest expenses on deposits

    802 Interest expenses on borrowings
    8020 Interest expenses on borrowings

    803 Interest expenses on valuable paper issuance
    8030 Interest expenses on valuable paper issuance

    809 Other expenses
    8090 Other expenses

    81 Expenses on services
    811 Expenses on settlement
    8110 Expenses on settlement

    812 Expenses on telecommunication
    8120 Expenses on telecommunication

    813 Expenses on cashiering services
    8131 Expenses on cash shipment
    8132 Expenses on cash counting and packing
    8133 Expenses on security against cash shipment
    8139 Other expenses

    814 Expenses on trust and agency service
    8140 Expenses on trust and agency service

    815 Expenses on consultancy service
    8150 Expenses on consultancy service

    816 Expenses on brokerage service
    8160 Expenses on brokerage service

    819 Other expenses
    8190 Other expenses

    82 Expenses on FX trading

    821 Expenses on forex dealing
    8210 Expense in forex business

    822 Expenses on gold dealing
    8220 Expenses on trading of gold

    83 Taxes
    831 Taxes
    8310 Taxes

    832 Other fees paid to State agencies
    8320 Other fees paid to State agencies

    84 Expenses on other activities
    841 Expenses on securities trading
    8410 Expenses securities trading

    842 Expenses on financial leasing activities
    8420 Expenses on financial leasing activities

    849 Other expense
    8490 Other expense

    85 Expenses for employees
    851 Salaries and allowances
    8511 Salary


    852 Uniform & labor protection allowances
    8520 Uniform & labor protection allowances

    853 Contribution to employees’ social welfare benefits
    8531 Social insurance
    8532 Health insurance
    8533 Labor insurance
    8534 Trade union fee
    8539 Other overhead expenses

    854 Allowances
    8541 Allowance granted in difficult situation
    8542 Severance payment
    8549. Other allowances
    8549 Housing
    8549 Hardship allowance

    855 Donation
    8550 Donation

    86 Office expenses
    861 Stationeries, supplies used and printed forms
    8611 Stationeries and supplies used
    8612 Printed forms
    8613 Information carrier
    8614 Fuel & lubricant
    8619 Others

    862 Travelling expenses
    8620 Travelling expenses

    863 Training fee
    8630 Training fee

    864 Expense for scientific & technological research and appliance
    8640 Expense for scientific & technological research and appliance

    865 Postage, telephone charges
    8650 Postage, telephone charge

    866 Advertising, marketing
    8660 Advertising, marketing

    867 Professional material and magazines
    8670 Professional material and magazines

    868 Expense on extra-curricular activities
    8680 Expenses on extra-curricular activities

    869 Other office expenses
    8691 Water, power supply
    8692 Expenses on medical care
    8693 Expenses on conference
    8694 Representation and entertainment
    8695 Expenses on inspection, audit
    8696 Professional fee
    8697 Expenses on fire-fighting appliance
    8699 Other expenses

    87 Expenses on assets
    871 Depreciation of fixed assets
    8710 Depreciation of fixed assets

    872 Expenses on asset maintenance and repair
    8720 Expenses on asset maintenance and repair

    874 Expenses on fixture and equipment
    8740 Expenses on fixture and equipment

    875 Expenses on asset insurance
    8750 Expenses on asset insurance

    876 Expenses on Leasing assets
    8760 Expenses on leasing assets

    88 Expenses on provision and customers’ deposit insurance

    882 Provision
    8821 Provision for devaluation of foreign currencies/gold
    8822 Provision for doubtful loans
    8823 Provision for devaluation of securities
    8824 Provision for settlement services
    8825 Provision for cost reduction of stock in hand
    8829 Other provision

    883 Deposit insurance premium
    8830 Deposit insurance premium

    89 Other expense
    890 Irregular expense
    8900 Other irregular expense

    (continue with number 9 - NUMBER "THE END")
     
    #11
  12. letrans

    letrans Thành viên hoạt động

    Bài viết:
    696
    Đã được thích:
    9
    Nơi ở:
    وبلاگ ف پرشین بلاگ ، وبلاگ فار
    CONTINGENT ACCOUNTS

    90 Notes invalid for circulation
    901 Notes invalid for circulation
    9011 Notes - sample
    9012 Notes - souvenir
    9019 Notes - seemingly counterfeit

    91 Foreign currency notes and cash items
    911 Foreign currency notes
    9113 Customers’ foreign currency notes sent abroad for collection
    9114 Pending substandard FC notes

    912 Other cash items in foreign currencies
    9121 Other cash items - sample
    9122. Other cash items - In custody or collection
    9123 Bills sent for collection (Outward collection)
    9124 Bills received for payment (Inward collection )

    92 Guarantee and commitment issuance
    921 Customer’s guarantee
    9211 Guarantee against loans
    9212 Guarantee against payment
    9213 Performance bond
    9214 Bid bond
    9215 Usance LC issuance
    9216 LC at sight issuance
    9219 Other guarantee and commitments

    923 Forex-transaction commitments
    9231 Spot commitment (Buying)
    9232 Spot commitment (Selling)
    9233 Forward commitment (Buying)
    9234 Forward commitment (Selling)
    9235 Swap commitment
    9236 Option commitment (Buying)
    9237 Option commitment (Selling)
    9238 Future commitment

    925 Customer’s financing commitment
    9250 Customer’s financing commitment

    929 Other commitment
    9291 Contract on interest rate exchange
    9293 Contract on buying selling valuable paper
    9299 Other commitment
    93 Granted guarantee commitment
    931 Granted Commitment guarantee by other credit institutions
    9311 Borrowings
    9319 Other guarantee

    932 Granted guarantee from Government agencies
    9320 Granted guarantee from Government agencies

    933 Granted guarantee from Insurance companies
    9330 Granted Commitment guarantee by Insurance companies

    934 Granted guarantee from Int’l Organizations
    9340 Granted Commitment guarantee by Int’l Organizations

    939 Other guarantee granted
    9390 Other granted Commitment guarantee

    94 Uncollectable loan interest
    941 Uncollectable loan interest in VND
    9410 Uncollectable loan interest in local currency

    942 Uncollectable loan interest in foreign currencies
    9420 Uncollectable loan interest in foreign currencies

    943 Uncollectable interest on lease assets
    9430 Uncollectable interest on lease assets

    95 Assets for lease
    951 Lease assets handled by the credit institution
    9510 Lease assets handled by the credit institution

    952 Lease assets handled by the customer
    9520 Lease assets handled by the customer

    96 Valuable paper issuance
    961 Valuable papers - sample
    9610 Valuable papers - sample

    962 Valuable papers of the credit institution
    9620 Valuable papers of the credit institution

    97 Handled bad loans
    971 Loan losses under supervision
    9710 Loan losses under supervision

    98 Trust and agency activities
    981 Trust lending
    9810 Trust lending

    982 Syndicated lending
    9820 Syndicated lending

    983 Securities in custody
    9830 Custodian securities

    989 Other trust and agency service
    9890 Other trust and agency service

    99 Other assets and commercial papers
    991 Valuable metal and precious stone in custody
    9910 Valuable metal and precious stone in custody

    992 Other properties in custody
    9920 Other properties in custody

    993 Properties under lease
    9930 Properties under lease

    994 Collaterals
    9940 Collaterals

    995 Mortgaged property under temporary custody pending disposition
    9950 Properties - temporary custody

    996 Customers’ valuable papers for mortgage
    9960 Customers’ valuable papers for mortgage

    997 Assets received from commercial banks or buying debts
    9970 Assets received from commercial banks or buying debts

    999 Other valuable papers in custody
    9990 Other commercial papers in custody

    Xong rùi, mệt quá ha ha :).
    BYE
     
    #12
  13. letrans

    letrans Thành viên hoạt động

    Bài viết:
    696
    Đã được thích:
    9
    Nơi ở:
    وبلاگ ف پرشین بلاگ ، وبلاگ فار
    Ngân hàng Nhà nước vừa tiến hành chỉnh sửa hệ thống tài khoản kế toán, theo đó, tất cả các tài khoản cho vay đều được phân thành 5 nhóm nợ bởi Quyết định số 807/2005/QĐ-NHNN ngày 1/6/2005. Các bạn có thể chờ đọc Quyết định này tại trang web của Ngân hàng Nhà nước (www.sbv.gov.vn) trong thời gian tới.
     
    #13
  14. Manh_sbv

    Manh_sbv Thành viên sơ cấp

    Bài viết:
    42
    Đã được thích:
    0
    Nơi ở:
    Hà Nội
    Gửi LeTran
    Bạn nên download file về rồi post lên cho anh em. Vì site WWW.sbv.gov.vn ko tìm đc văn bản đã sang trang. Còn phần kế toán thì một năm mới cập nhật một lần:))
     
    Last edited: 4 Tháng bảy 2005
    #14
  15. hoangmacs

    hoangmacs Thành viên sơ cấp

    Bài viết:
    18
    Đã được thích:
    0
    Nơi ở:
    viet
    khâm phục letran thât.
    i cũng đang học kế toán ngân hàng,cập nhật kịp thời những sữa đổi của ngân hàng nn để áp dụng vào hạch toán đã mệt, bạn có translate ra ca tiếng Việt.
    Mình đã post về để tham khảo, hy vọng se có hứng thú hơn bản hệ thống tài khoản kế toán ngân hàng bằng tiếng Việt.
    thank alot!!!!
     
    #15

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