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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)
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)