Chart Of Accounts

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L

letrans

Thành viên sơ cấp
#1
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)
 
L

letrans

Thành viên sơ cấp
#2
...........

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

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L

letrans

Thành viên sơ cấp
#3
............

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)
 
L

letrans

Thành viên sơ cấp
#4
....................

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)
 
L

letrans

Thành viên sơ cấp
#5
................

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)
 
L

letrans

Thành viên sơ cấp
#6
...........

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)
 
L

letrans

Thành viên sơ cấp
#7
.............

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)
 
H

hong hot

Thành viên thân thiết
#8
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.
 
L

letrans

Thành viên sơ cấp
#10
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.
 
Sửa lần cuối:
L

letrans

Thành viên sơ cấp
#11
............

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")
 
L

letrans

Thành viên sơ cấp
#12
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
 
L

letrans

Thành viên sơ cấp
#13
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.
 
M

Manh_sbv

Thành viên sơ cấp
30/12/04
42
0
0
Hà Nội
#14
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:))
 
Sửa lần cuối:
H

hoangmacs

Thành viên sơ cấp
16/11/07
18
0
0
viet
#15
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!!!!
 

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