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Ph£i thu ngØn h°n cÁa kh·ch h‡ng"
D∞
N„ chi tiøt TK 131 - d∞
€i 1 n
m
Tr£ tr∞
€c cho ng∞
›i b·n ngØn h°n#
D∞
N„ chi tiøt TK 331 - d∞
€i 1 n
m 
Ph£i thu nŸi bŸ ngØn h°n-
D∞
N„ chi tiøt TK 1362,1363,1368 - d∞
€i 1 n
m4.0
Ph£i thu theo tiøn 
Ÿ kø ho°ch h„p 
”ng x‚y dÒng
D∞
N„ TK 3375.
Ph£i thu v¡ cho vay ngØn h°n135#
D∞
N„ chi tiøt TK 1283 - d∞
€i 1 n
m6.
Ph£i thu ngØn h°n kh·c=
D∞
N„ chi tiøt TK 1385, 1388, 334, 338, 141, 244 - d∞
€i 1 n
m7.&
DÒ phÚng ph£i thu ngØn h°n khÛ 
Úi (*)137#
D∞
CÛ chi tiøt TK 2293 - d∞
€i 1 n
m8.

D∞
N„ TK 1381IV.
H‡ng t”n kho = 141+149/
D∞
N„ TK 151, 152, 153, 154, 155, 156, 157, 158"
DÒ phÚng gi£m gi· h‡ng t”n kho (*)
D∞
CÛ chi tiøt TK 2294 (Ghi ‚m)V.
T‡i s£n ngØn h°n kh·c= 151+152+154+158%
D∞
N„ chi tiøt TK 242 - d∞
€i 12 th·ng
D∞
N„ TK 133(
Thuø v‡ c·c kho£n kh·c ph£i thu Nh‡ n∞
€c
D∞
N„ chi tiøt TK 333*
Giao dÀch mua b·n l°i tr·i phiøu ChÌnh PhÁ
D∞
N„ TK 171&
D∞
N„ chi tiøt TK 2288 - d∞
€i 12 th·ngB -
T¿I S¢N D¿I H†N= 210+220+240+250+260
C·c kho£n ph£i thu d‡i h°n=211+212+213+214+215+216+219
Ph£i thu d‡i h°n cÁa kh·ch h‡ng%
D∞
N„ chi tiøt TK 131 - trÍn 12 th·ng
Tr£ tr∞
€c cho ng∞
›i b·n d‡i h°n&
D∞
N„ chi tiøt TK 331 - trÍn 12 th·ng

D∞
N„ TK 1361
Ph£i thu nŸi bŸ d‡i h°n2
D∞
N„ chi tiøt TK 1362, 1363, 1368 - trÍn 12 th·ng
Ph£i thu v¡ cho vay d‡i h°n215&
D∞
N„ chi tiøt TK 1283 - trÍn 12 th·ng
Ph£i thu d‡i h°n kh·c216@
D∞
N„ chi tiøt TK 1385, 1388, 334, 338, 141, 244 - d∞
€i 12 th·ng%
DÒ phÚng ph£i thu d‡i h°n khÛ 
Úi (*)&
D∞
CÛ chi tiøt TK 2293 - trÍn 12 th·ng
T‡i s£n c— 
Ành220= 221+224+227+230 = 222+223

NguyÍn gi·

D∞
N„ TK 211
Gi· trÀ hao mÚn li
y kø (*)
D∞
CÛ TK 2141=225+226

D∞
N„ TK 212
D∞
CÛ TK 2142=228+229

D∞
N„ TK 213
D∞
CÛ TK 2143230=241+242231

D∞
N„ TK 217232
D∞
CÛ TK 2147
T‡i s£n dfl dang d‡i h°n240#
Chi phÌ s£n xu•t kinh doanh d‡i h°n?
D∞
N„ chi tiøt TK 154 v‡ d∞
CÛ chi tiøt TK 2294 - trÍn 12 th·ng
Chi phÌ x‚y dÒng c°
b£n dfl dang
D∞
N„ TK 241

ßu t∞
t‡i chÌnh d‡i h°n= 251+252+253+254+255

D∞
N„ TK 221(

ßu t∞
v‡o cÙng ty liÍn doanh, liÍn køt

D∞
N„ TK 222253
D∞
N„ chi tiøt TK 2281*
DÒ phÚng gi£m gi· 
ßu t∞
t‡i chÌnh d‡i h°n254
D∞
CÛ chi tiøt TK 2292255)
D∞
N„ TK 1281, 1282, 1288 - trÍn 12 th·ngVI.
T‡i s£n d‡i h°n kh·c

= 261+262+268&
D∞
N„ chi tiøt TK 242 - trÍn 12 th·ng

D∞
N„ TK 243+
Thiøt bÀ, v≠t t∞
, ph t˘ng thay thø d‡i h°n263@
D∞
N„ chi tiøt TK 1534 v‡ d∞
CÛ chi tiøt TK 2294 - trÍn 12 th·ng
D∞
N„ chi tiøt TK 2288
T‘NG CÿNG T¿I S¢N = 100+200
NGU“N V–N
N‚ PH¢I TR¢ = 310+330
N„ ngØn h°nY
THAM KH¢O NHØ
NG THAY 
‘I CÊA H∆ TH–NG T¿I KHO¢N Kæ TO¡N THEO TT133/TT-BTC V¿ TT200/TT-BTC 1386
Nh≠n k˘ qu˘, k˝ c∞
„c 
Chi phÌ qu£n l˝ kinh doanh
THEO TH‘NG TØ
133 (DNVVN)
THEO TH‘NG TØ
200 (DN L⁄N)(=311+312+313+314+315+316+317+318+319+320
Ph£i tr£ ng∞
›i b·n ngØn h°n%
D∞
CÛ chi tiøt TK 331 - d∞
€i 12 th·ng!
Ng∞
›i mua tr£ ti¡n tr∞
€c ngØn h°n%
D∞
CÛ chi tiøt TK 131 - d∞
€i 12 th·ng'
Thuø v‡ c·c kho£n ph£i nŸp cho Nh‡ n∞
€c313
D∞
CÛ TK 333 - d∞
€i 12 th·ng314
D∞
CÛ TK 334 - d∞
€i 12 th·ng
5
Chi phÌ ph£i tr£ ngØn h°n
D∞
CÛ TK 335 - d∞
€i 12 th·ng
Ph£i tr£ nŸi bŸ ngØn h°n3162
D∞
CÛ chi tiøt TK 3362, 3363, 3368 - d∞
€i 12 th·ng0
Ph£i tr£ theo tiøn 
Ÿ kø ho°ch h„p 
”ng x‚y dÒng317
D∞
CÛ TK 337!
Doanh thu ch∞
a thÒc hi«n ngØn h°n318&
D∞
CÛ chi tiøt TK 3387 - d∞
€i 12 th·ng9.
Ph£i tr£ ngØn h°n kh·c319/
D∞
CÛ chi tiøt TK 338, 138, 344 - d∞
€i 12 th·ng10.!
Vay v‡ n„ thuÍ t‡i chÌnh ngØn h°n320
D∞
CÛ chi tiøt TK 341 v‡ 34311 11.
DÒ phÚng ph£i tr£ ngØn h°n321%
D∞
CÛ chi tiøt TK 352 - d∞
€i 12 th·ng12.
Qu˘ khen th∞
flng, ph˙c l„i322
D∞
CÛ cÁa TK 35313.323
D∞
CÛ cÁa TK 35714.324
D∞
CÛ TK 171330= 331+332+333+334+335+336+337
Ph£i tr£ ng∞
›i b·n d‡i h°n%
D∞
CÛ TK 331 - Th›i h°n trÍn 12 th·ng
Ng∞
›i mua tr£ ti¡n tr∞
€c d‡i h°n332.
D∞
CÛ chi tiøt TK 131 - Th›i h°n trÍn 12 th·ng
Chi phÌ ph£i tr£ d‡i h°n%
D∞
CÛ TK 335 - Th›i h°n trÍn 12 th·ng
D∞
CÛ chi tiøt TK 3361
Ph£i tr£ nŸi bŸ d‡i h°n;
D∞
CÛ chi tiøt TK 3362, 3363, 3368 - Th›i h°n trÍn 12 th·ng
Doanh thu ch∞
a thÒc hi«n d‡i h°n%
D∞
CÛ chi tiøt TK3387 - trÍn 12 th·ng
Ph£i tr£ d‡i h°n kh·c*
D∞
CÛ chi tiøt TK 338, 344 - trÍn 12 th·ng
Vay v‡ n„ thuÍ t‡i chÌnh d‡i h°nX
D∞
CÛ chi tiøt TK 341 v‡

D∞
CÛ TK 34311 trÎ (-) d∞
N„ TK 34312 cŸng (+) d∞
CÛ TK 34313.339
D∞
CÛ chi tiøt cÁa TK 3432 340.
D∞
CÛ <
chi tiøt TK 41112 - chi tiøt N„ ph£i tr£
DÒ phÚng ph£i tr£ d‡i h°n%
D∞
CÛ chi tiøt TK 352 - trÍn 12 th·ng
D∞
CÛ cÁa TK 356
NGU“N V–N CHÊ Sfi HÓU = 410+430
V—n chÁ sfl hÔu-= 411+412+413+414+415+416+417+418+419+420+421

D∞
CÛ TK 4111)
- C’ phiøu ph’ thÙng cÛ quy¡n bi√u quyøt411a
D∞
CÛ TK 41111
- C’ phiøu ∞
u 
„i411b
D∞
CÛ chi tiøt TK 41112
S— d∞
TK 4112 (D∞
N„: ghi ‚m)
D∞
CÛ chi tiøt TK 4113
V—n kh·c cÁa chÁ sfl hÔu
D∞
CÛ T‡i kho£n 4118
C’ phiøu qu˘ (*)
D∞
N„ TK 419 (ghi ‚m)
S— d∞
CÛ TK 412, (D∞
N„: ghi ‚m)
S— d∞
CÛ TK 413 (D∞
N„: ghi ‚m)
D∞
CÛ TK 414
Qu˘ h’ tr„ sØp xøp doanh nghi«p
D∞
CÛ TK 417
Qu˘ kh·c thuŸc v—n chÁ sfl hÔu
D∞
CÛ TK 418
S— d∞
TK 421/
- LNST ch∞
a ph‚n ph—i li
y kø 
øn cu—i kÛ tr∞
€c421a
S— D∞
TK 4211 (D∞
N„: ghi ‚m)
- LNST ch∞
a ph‚n ph—i kÛ n‡y421b
S— D∞
TK 4212 (D∞
N„: ghi ‚m)
Ngu”n v—n 
ßu t∞
XDCB422
D∞
CÛ TK 441
Ngu”n kinh phÌ v‡ qu˘ kh·c430

= 431+432+433
Ngu”n kinh phÌ431
D∞
CÛ TK 461 - D∞
N„ TK 161432
D∞
CÛ TK 466
T‘NG CÿNG NGU“N V–N440 = 300+400 D∞
CÛ TK 347 
S— hi«u
TÍn Tiøng Vi«t

TÍn Tiøng Anh000'
D˘ng 
√ h°ch to·n 
—i Èng tk ngo‡i b£ngAcc000001
T‡i s£n thuÍ ngo‡iExternal leases002"
VT - HH nh≠n giÔ hŸ, nh≠n gia cÙng<Raw materials and goods entrusted for keeping and processing003*
H‡ng hÛa nh≠n b·n hŸ, nh≠n k˝ gÌi, k˝ c∞
„c%Goods entrusted for sales and deposit004
N„ khÛ 
Úi 
„ xÌ l˝Settled bad loans007
Ngo°i t« c·c lo°iForeign currencies008
DÒ to·n chi sÒ nghi«p, dÒ ·nBudget ceiling111
Ti¡n m∑tCash 1111

Ti¡n Vi«t NamVietnamese currency 1112
Ngo°i t«Foreign currency 1113
V‡ng b°c, kim khÌ qu˝, 
· qu˝Gold, silver, precious stones112
Ti¡n gÌi ng‚n h‡ngCash in bank 1121 1122 1123113
Ti¡n 
ang chuy√nMoney in transit 1131 1132121

ßu t∞
chÈng kho·n ngØn h°n Short term securities investment 1211
C’ phiøuStocks 1212
Tr·i phiøu, tÌn phiøu, kÛ phiøuBonds128

ßu t∞
ngØn h°n kh·cOther short term investment 1281
Ti¡n gÌi cÛ kÛ h°n 1288129!
DÒ phÚng gi£m gi· 
ßu t∞
ngØn h°n#Provision for short term investment131
Ph£i thu cÁa kh·ch h‡ngReceivable from customers133
Thuø GTGT 
∞
„c kh•u trÎVAT be deducted 1331-
Thuø GTGT 
∞
„c kh•u trÎ cÁa h‡ng hÛa, dÀch vÂ-
Thuø GTGT 
∞
„c kh•u trÎ cÁa T‡i s£n c— 
Ành-+ 1332
Thuø GTGT 
∞
„c kh•u trÎ cÁa TSC
(
Thuø GTGT 
∞
„c kh•u trÎ cÁa b•t 
Ÿng s£n136
Ph£i thu nŸi bŸInternal receivables 1361&
V—n kinh doanh fl c·c 
°
n vÀ trÒc thuŸcCapital from sub-units 1368
Ph£i thu nŸi bŸ kh·cInternal other receivables  13681"
Ph£i thu nŸi bŸ kh·c - CH Th·i S°
n  13682
Ph£i thu nŸi bŸ kh·c - CH S— 5  13683
Ph£i thu nŸi bŸ kh·c - CN H‡ NŸi  13684$
Ph£i thu nŸi bŸ kh·c - CN BÏnh D∞
°
ng  13685!
Ph£i thu nŸi bŸ kh·c - CN Cßn Th°
  13686!
Ph£i thu nŸi bŸ kh·c - CN 
‡ Nµng  13687#
Ph£i thu nŸi bŸ kh·c : CN Nha Trang138

Ph£i thu kh·cOther receivables 1381
T‡i s£n thiøu ch› xÌ l˝Pending assets 1385
Ph£i thu v¡ c’ phßn hÛaReceivable from Privazation 1388139
DÒ phÚng ph£i thu khÛ 
ÚiProvision for bad debt141
T°m ÈngAdvances142
Chi phÌ tr£ tr∞
€c ngØn h°nPrepaid expenses144
Cßm c—, k˝ qu˘, k˝ c∞
„c ngØn h°n*Mortage, collatral and short term deposits151
H‡ng mua 
ang 
i 
∞
›ngPurchase goods in transit152
NguyÍn li«u, v≠t li«u

Raw materials 1521
NguyÍn li«u, v≠t li«u chÌnh 1522
NguyÍn li«u, v≠t li«u phÂ153
CÙng cÂ, dÂng cÂInstrument and tool154$
Chi phÌ s£n xu•t, kinh doanh dfl dangCost for work in process 1541
Chi phÌ SXKD dfl dang : 
.T˙i 1542
Chi phÌ SXKD dfl dang : C”n 1543*
Chi phÌ SXKD dfl dang : ThuÍ ngo‡i gia cÙng 1544
Chi phÌ SXKD dfl dang - 
∞
›ng que 1548$
Chi phÌ SXKD dfl dang : S£n xu•t kh·c155

Th‡nh ph©mFinished products156H‡ng hÛaGoods 1561Gi· mua h‡ng hÛaPurchases rate 1562Chi phÌ thu mua h‡ng hÛaCost for purchases 1567
H‡ng hÛa b•t 
Ÿng s£n

Properties157
H‡ng gÌi 
i b·nEntructed goods for sales158
H‡ng hÛa kho b£o thuø159
DÒ phÚng gi£m gi· h‡ng t”n kho"Provision for devaluation of stock161

Chi sÒ nghi«pAdministrative expenses 1611
Chi sÒ nghi«p n
m tr∞
€cFor previous year 1612
Chi sÒ nghi«p n
m nayCurrent year211
T‡i s£n c— 
Ành hÔu hÏnhTangible fixed assets 2111
Nh‡ cÌa, v≠t kiøn tr˙c!Building and architechtonic model 2112
M·y mÛc, thiøt bÀEquiptment and machine 2113
Ph∞
°
ng ti«n v≠n t£i, truy¡n d´n%Transpotation and transmit instrument 2114
Thiøt bÀ, dÂng c qu£n l˝%Instruments and tools for managerment 2115-
C‚y l‚u n
m, suc v≠t l‡m vi«c v‡ cho s£n ph©m 2118
TSC
kh·cOther fixed assets212
T‡i s£n c— 
Ành thuÍ t‡i chÌnhFixed asset of financial credit213
T‡i s£n c— 
Ành vÙ hÏnhIntangible fixed assets 2131
Quy¡n sÌ dÂng 
•tLand using right 2132
Quy¡n ph·t h‡nhPublishment right 2133
B£n quy¡n, b±ng s·ng chøPatents and copy right 2134
Nh„n hi«u h‡ng hÛa

Brand name 2135
Phßn m¡m m·y vi tÌnhSoftware 2136#
Gi•y phÈp v‡ gi•y phÈp nh∞
„ng quy¡nLicense and franchise 2138
TSC
vÙ hÏnh kh·cOther intangible fixed asset214
Hao mÚn TSC
< Depreciation of fixed asset 2141
Hao mÚn TSC
hÔu hÏnh%Depreciation of tangible fixed  asset 2142
Hao mÚn TSC
cho thuÍ t‡i chÌnhDepreciation of leased asset 2143
Hao mÚn TSC
vÙ hÏnh'Depreciation of  intangible fixed asset 2147
Hao mÚn b•t 
Ÿng s£n 
ßu t∞
%Depreciation of properties investment217
B•t 
Ÿng s£n 
ßu t∞
Properties investment221

ßu t∞
v‡o cÙng ty conInvestment in sub-units222
V—n gÛp liÍn doanh"Joint venture capital contribution223

ßu t∞
v‡o cÙng ty liÍn køtInvestment in corporation228

ßu t∞
d‡i h°n kh·cOther long term investment 2281 2282

Tr·i phiøu 2288229
DÒ phÚng gi£m gi· 
ßu t∞
d‡i h°n"Provision for long term investment241
X‚y dÒng c°
b£n dfl dangCapital construction in process 2411
Mua sØm TSC
Fixed asset purchase 2412
X‚y dÒng c°
b£nCapital construction 2413
SÌa chÔa l€n TSC
Major repair of fixed assets242
Chi phÌ tr£ tr∞
€c d‡i h°nLong term prepaid expenses243
T‡i s£n thuø thu nh≠p ho„n l°iDeferred income tax asset244
K˝ qu˘, k˝ c∞
„c d‡i h°n Long term collateral and deposit311
Vay ngØn h°nShort term borrowings315
N„ d‡i h°n 
øn h°n tr£Long term loans due to date331
Ph£i tr£ cho ng∞
›i b·nPayable to seller333
Thuø v‡ c·c kho£n nŸp Nh‡ n∞
€cTaxes and transfer to goverment 3331
Thuø gi· trÀ gia t
ng ph£i nŸpVAT  33311
Thuø GTGT 
ßu raOutput VAT be submited  33312
Thuø GTGT h‡ng nh≠p kh©uImported goods VAT 3332
Thuø tiÍu th 
∑c bi«t

Excise tax 3333
Thuø xu•t, nh≠p kh©uImport and export duties 3334
Thuø thu nh≠p doanh nghi«p

Profit tax 3335
Thuø thu nh≠p c· nh‚nPrivate earning tax 3336
Thuø t‡i nguyÍnNatural resource tax 3337
Thuø nh‡ 
•t, ti¡n thuÍ 
•t)Land and housing tax, land rental charges 3338
C·c lo°i thuø kh·cOther taxes 3339&
PhÌ, l« phÌ v‡ c·c kho£n ph£i nŸp kh·c!Fee and charge and other payables334
Ph£i tr£ ng∞
›i lao 
ŸngEmployees payments 3341
Ph£i tr£ cÙng nh‚n viÍn

For employees 3348
Ph£i tr£ ng∞
›i lao 
Ÿng kh·cFor other labors335
Chi phÌ ph£i tr£Payable expenses336
Ph£i tr£ nŸi bŸInternal payables 3361
Ph£i tr£ nŸi bŸ: CN Th·i S°
n 3362
Ph£i tr£ nŸi bŸ: CN S– 5 3363
Ph£i tr£ nŸi bŸ: CN H‡ NŸi 3365
Ph£i tr£ nŸi bŸ: CN Cßn Th°
 3366
Ph£i tr£ nŸi bŸ: CN 
‡ Nµng 33664
Ph£i tr£ nŸi bŸ: CN BÏnh D∞
°
ng 3367
Ph£i tr£ nŸi bŸ: CN Nha Trang337&
Thanh to·n theo tiøn 
Ÿ KH H
x‚y dÒng*Payment in progress construction agreement338
Ph£i tr£, ph£i nŸp kh·cOther payables 3381
T‡i s£n thÎa ch› gi£i quyøt 3382
Kinh phÌ cÙng 
o‡nLabor union fees 3383
B£o hi√m x„ hŸiSocial insurance 3384

B£o hi√m y tøHealth insurance 3385
Ph£i tr£ v¡ c’ phßn hÛa 3386
Nh≠n k˘ qu˘, k˝ c∞
„c ngØn h°n 3387
Doanh thu ch∞
a thÒc hi«n 3388Others 3389
B£o hi√m th•t nghi«p341
Vay d‡i h°nLong term borrowings342

N„ d‡i h°nLong term loans343
Tr·i phiøu ph·t h‡nhIssued bonds 3431
M«nh gi· tr·i phiøu

Face value 3432
Chiøt kh•u tr·i phiøu

Bond discount 3433
Ph trŸi tr·i phiøu

Bond extra344
Nh≠n k˝ qu˘, k˝ c∞
„c d‡i h°n,Receipts of long term collateral and deposit347
Thuø thu nh≠p ho„n l°i ph£i tr£Deferred income tax liabilitiy351!
Qu˘ dÒ phÚng tr„ c•p m•t vi«c l‡m352
DÒ phÚng ph£i tr£Payable provision353
Qu˘ khen th∞
flng ph˙c l„i 3531
Qu˘ khen th∞
flng 3532
Qu˘ ph˙c l„i 3533
Qu˘ ph˙c l„i 
„ hÏnh th‡nh TSC
 3534(
Qu˘ th∞
flng ban qu£n l˝ 
i¡u h‡nh cÙng ty356$
Qu˘ ph·t tri√n khoa hÕc v‡ cÙng ngh« 3561 3562B
Qu˘ ph·t tri√n khoa hÕc v‡ cÙng ngh« 
„ hÏnh th‡nh t‡i s£n c— 
Ành411
Ngu”n v—n kinh doanhWorking capital 4111
V—n 
ßu t∞
cÁa chÁ sfl hÔu 4112
Th∑ng d∞
v—n c’ phßn 4118
V—n kh·c412
ChÍnh l«ch 
·nh gi· l°i t‡i s£n#Differences from assets revaluation413
ChÍnh l«ch t˜ gi· h—i 
o·iExchange rate differences 4131:
ChÍnh l«ch t˜ gi· h—i 
o·i 
·nh gi· l°i cu—i n
m t‡i chÌnh 41326
ChÍnh l«ch t˜ gi· h—i 
o·i trong giai 
o°n 
ßu t∞
XDCB414
Qu˘ 
ßu t∞
ph·t tri√nBusiness development funds415
Qu˘ dÒ phÚng t‡i chÌnhReserved funds417
Qu˘ h◊ tr„ sØp xøp doanh nghi«p418!
C·c qi
y kh·c thuŸc v—n chÁ sfl hÔu!Cac quy khac thuoc von chu so huu419
C’ phiøu qi
yCo phieu ngan quy421
L„i nhu≠n ch∞
a ph‚n ph—iUndistributed surplus 4211"
L„i nhu≠n ch∞
a ph‚n ph—i n
m tr∞
€cPrevious year's surplus 4212
L„i nhu≠n ch∞
a ph‚n ph—i n
m nayPrevious cuurent's surplus441
Ngu”n v—n 
ßu t∞
x‚y dÒng c°
b£nConstruction capital sources461
Ngu”n kinh phÌ sÒ nghi«pFunctional operation funds 4611"
Ngu”n kinh phÌ sÒ nghi«p n
m tr∞
€cOf previous year 4612
Ngu”n kinh phÌ sÒ nghi«p n
m nayOf current year466,
Ngu”n kinh phÌ 
„ hÏnh th‡nh t‡i s£n c— 
Ành&Capital source taken form fixed assets511&
Doanh thu b·n h‡ng v‡ cung c•p dÀch vÂRevenue 5111Doanh thu b·n h‡ng hÛaFrom goods sale  51111$
Doanh thu b·n: NguyÍn li«u, v≠t li«u  51112Doanh thu b·n: h‡ng ho·   511121
Doanh thu b·n:
∞
›ng   511122
Doanh thu b·n: m≠t   511123
Doanh thu b·n: c”n   511124
Doanh thu b·n: 
∞
›ng t˙i   511125Doanh thu b·n: Tr‡   511129Doanh thu b·n h‡ng ho·: kh·c 5112
Doanh thu b·n c·c th‡nh ph©mFrom products sale 5113
Doanh thu cung c•p dÀch vÂ

From services  51131&
Doanh thu cung c•p dÀch vÂ: V≠n chuy√n  51132(
Doanh thu cung c•p dÀch <
vÂ: Cho thuÍ kho  51138
Doanh thu cung c•p dÀch vÂ: kh·c 5114
Doanh thu tr„ c•p, tr„ gi·From allowance 5117
Doanh thu KD b•t 
Ÿng s£n 
ßu t∞
"Revenue from investment properties5118Doanh thu kh·c512
Doanh thu b·n h‡ng nŸi bŸInternal sale turnover 5121  51211
Doanh thu b·n NVL nŸi bŸ   512111'
Doanh thu b·n NVL nŸi bŸ - CN Th·i s°
n   512112#
Doanh thu b·n NVL nŸi bŸ - CN S— 5   512113%
Doanh thu b·n NVL nŸi bŸ - CN H‡ NŸi   512115&
Doanh thu b·n NVL nŸi bŸ - CN Cßn Th°
  512116&
Doanh thu b·n NVL nŸi bŸ - CN 
‡ Nµng   512117(
Doanh thu b·n NVL nŸi bŸ - CN Nha Trang  51212
Doanh thu b·n h‡ng hÛa nŸi bŸ   512121+
Doanh thu b·n h‡ng hÛa nŸi bŸ : CH Th·i S°
n   512122'
Doanh thu b·n h‡ng hÛa nŸi bŸ : CH S— 5   512123(
Doanh thu b·n h‡ng hÛa nŸi bŸ: CN H‡ NŸi   512125'
Doanh thu b·n h‡ng hÛa nŸi bŸ : Cßn Th°
  512126*
Doanh thu b·n h‡ng hÛa nŸi bŸ : CN 
‡ Nµng   512127,
Doanh thu b·n h‡ng hÛa nŸi bŸ : CN Nha Trang   512129$
Doanh thu b·n h‡ng hÛa nŸi bŸ : Kh·c 5122
Doanh thu b·n th‡nh ph©m 5123515
Doanh thu ho°t 
Ÿng t‡i ch·nh!Revenue from financial activities 5151
L„i ti¡n gÌi 5152-
Chiøt kh•u thanh to·n 
∞
„c h∞
flng do mua HH,DV 5153
C’ tÈc l„i nhu≠n 
∞
„c chia 5154
L„i 
ßu t∞
tr·i phiøu, tÌn phiøu 51555
Thu nh≠p v¡ ho°t ho°t 
Ÿng 
ßu t∞
mua b·n chÈng kho·n 5156
L„i chuy√n nh∞
„ng v—n 5157
L„i t… gi· h—i 
o·i 5158,
C·c kho£n doanh thu ho°t 
Ÿng t‡i chÌnh kh·c521
Chiøt kh•u th∞
°
ng m°i

Sale discount531
H‡ng b·n bÀ tr£ l°iReturn of sold goods 5311
H‡ng b·n bÀ tr£ l°i: h‡ng hÛa  53111%
H‡ng b·n bÀ tr£ l°i - nguyÍn v≠t li«u  53112
H‡ng b·n bÀ tr£ l°i - h‡ng hÛa   531121
H‡ng b·n bÀ tr£ l°i - 
∞
›ng   531122
H‡ng b·n bÀ tr£ l°i - M≠t   531123
H‡ng b·n bÀ tr£ l°i - C”n   531124
H‡ng b·n bÀ tr£ l°i - 
∞
›ng t˙i   531125
H‡ng b·n bÀ tr£ l°i - Tr‡ 5312
H‡ng b·n bÀ tr£ l°i: th‡nh ph©m 5313
H‡ng b·n bÀ tr£ l°i: kh·c532
Gi£m gi· h‡ng b·nDevaluation of sale price 5321
Gi£m gi· h‡ng b·n: h‡ng hÛa  53211"
Gi£m gi· h‡ng b·n: nguyÍn v≠t li«u  53212   532121
Gi£m gi· h‡ng b·n: 
∞
›ng   532122
Gi£m gi· h‡ng b·n: M≠t   532123
Gi£m gi· h‡ng b·n: C”n   532124
Gi£m gi· h‡ng b·n: 
∞
›ng t˙i   532125
Gi£m gi· h‡ng b·n: Tr‡ 5322
Gi£m gi· h‡ng b·n: th‡nh ph©m 5323
Gi£m gi· h‡ng b·n: Kh·c611Mua h‡ng Purchases 6111
Mua nguyÍn li«u, v≠t li«u 6112Mua h‡ng hÛa621'
Chi phÌ nguyÍn li«u, v≠t li«u trÒc tiøpRaw materials expenses 6211
Chi phÌ nguyÍn li«u chÌnh  62111(
Chi phÌ nguyÍn li«u chÌnh - SX 
∞
›ng T˙i  62112(
Chi phÌ nguyÍn li«u chÌnh - S£n Xu•t C”n  62113-
Chi phÌ nguyÍn li«u chÌnh thuÍ ngÚai gia cÙng  62114(
Chi phÌ nguyÍn li«u chÌnh - SX 
∞
›ng que  62118!
Chi phÌ nguyÍn v≠t li«u - SX Kh·c 6212
Chi phÌ v≠t li«u ph  62121#
Chi phÌ v≠t li«u ph - SX 
∞
›ng T˙i  62122#
Chi phÌ v≠t li«u ph - S£n Xu•t C”n  62123(
Chi phÌ v≠t li«u ph thuÍ ngo‡i gia cÙng  62124#
Chi phÌ v≠t li«u ph - SX 
∞
›ng que622
Chi phÌ nh‚n cÙng trÒc tiøpLabor expenses623
Chi phÌ sÌ dÂng m·y thi cÙngConstruct equipment expenses 6231Chi phÌ nh‚n cÙng Employees 6232
Chi phÌ v≠t li«u 6233
Chi phÌ dÂng c s£n xu•tProduction instruments 6234
Chi phÌ kh•u hao m·y thi cÙng"Depreciation of equipment expenses 6237
Chi phÌ dÀch v mua ngo‡iExternal services 6238
Chi phÌ b±ng ti¡n kh·cOthers by cash627
Chi phÌ s£n xu•t chungOverhead expenses 6271
Chi phÌ nh‚n viÍn ph‚n x∞
flng  62711(
Chi phÌ nh‚n viÍn ph‚n x∞
flng : 
∞
›ng t˙i  62712"
Chi phÌ nh‚n viÍn ph‚n x∞
flng : C”n  62714(
Chi phÌ nh‚n viÍn ph‚n x∞
flng - 
∞
›ng que  62718,
Chi phÌ nh‚n viÍn ph‚n x∞
flng : s£n xu•t kh·c 6272  62721
Chi phÌ v≠t li«u : 
∞
›ng t˙i  62722
Chi phÌ v≠t li«u : C”n  62724
Chi phÌ v≠t li«u : 
∞
›ng que  62728
Chi phÌ v≠t li«u : S£n xu•t kh·c 6273  62731$
Chi phÌ dÂng c s£n xu•t : 
∞
›ng t˙i  62732
Chi phÌ dÂng c s£n xu•t : C”n  62734$
Chi phÌ dÂng c s£n xu•t : 
∞
›ng que  62738(
Chi phÌ dÂng c s£n xu•t : S£n xu•t kh·c 6274
Chi phÌ kh•u hao TSC
Depreciation of fixed assets  62741!
Chi phÌ kh•u hao TSC
: 
∞
›ng t˙i  62742
Chi phÌ kh•u hao TSC
: C”n  62744
Chi phÌ kh•u hao TSC
: 
∞
›ng que  62748%
Chi phÌ kh•u hao TSC
: S£n xu•t kh·c 6277  62771%
Chi phÌ dÀch v mua ngo‡i : 
∞
›ng t˙i  62772
Chi phÌ dÀch v mua ngo‡i : C”n  62773/
Chi phÌ dÀch v mua ngo‡i : ThuÍ ngo‡i gia cÙng  62774$
Chi phÌ dÀch v mua ngo‡i: 
∞
›ng que  62778)
Chi phÌ dÀch v mua ngo‡i : S£n xu•t kh·c 6278  62781"
Chi phÌ b±ng ti¡n kh·c : 
∞
›ng t˙i  62782
Chi phÌ b±ng ti¡n kh·c : C”n  62784!
Chi phÌ b±ng ti¡n kh·c: 
∞
›ng que  62788&
Chi phÌ b±ng ti¡n kh·c : S£n xu•t kh·c631
Gi· th‡nh s£n xu•tProduction cost632
Gi· v—n h‡ng b·nCost of goods sold 6321<  
Gi· v—n h‡ng b·n: h‡ng ho·  63211
Gi· v—n nguyÍn li«u  63212
Gi· v—n h‡ng ho·   632121
Gi· v—n h‡ng ho·: 
∞
›ng   632122
Gi· v—n h‡ng ho·: m≠t   632123
Gi· v—n h‡ng ho·: c”n   632124
Gi· v—n h‡ng ho·: 
∞
›ng t˙i   632125
Gi· v—n h‡ng ho·: tr‡   632128
Gi· v—n h‡ng ho·: b·n nŸi bŸ   632129
Gi· v—n h‡ng ho·: kh·c 6322
Gi· v—n h‡ng b·n: Th‡nh ph©m 6323
Gi· v—n h‡ng b·n: kh·c635Chi phÌ t‡i chÌnhFinancial activities expense 6351Chi phÌ l„i vay 6352#
Chi phÌ gÛp v—n liÍn doanh liÍn køt 6353
L◊ chuy√n nh∞
„ng chÈng kho·n 6354%
Chi phÌ giao dÀch mua b·n chÈng kho·n 6355#
Kho£n l◊ khi ph·t sinh b·n ngo°i t« 6356
L◊ t˜ gi· h—i 
o·i 6357-
Chi phÌ dÒ phÚng gi£m gi· 
ßu t∞
chÈng khÛan  6358Chi phÌ t‡i chÌnh kh·c641Chi phÌ b·n h‡ng

Sale costs 6411Chi phÌ nh‚n viÍn  64111
Chi phÌ nh‚n viÍn - Ti¡n l∞
°
ng  64112!
Chi phÌ nh‚n viÍn - ti¡n c°
m tr∞
a  64113Chi phÌ nh‚n viÍn - BHXH, BHYT  64114
Chi phÌ nh‚n viÍn: KPC
  64115Chi phÌ nh‚n viÍn: BHTN 6412
Chi phÌ v≠t li«u bao bÏMaterials and wrapping  64121(
Chi phÌ v≠t li«u bao bÏ - V
n phÚng ph©m  64122$
Chi phÌ v≠t li«u bao bÏ - mÒc m·y in  64123&
Chi phÌ v≠t li«u bao bÏ - mÒc m·y phax  64124!
Chi phÌ v≠t li«u bao bÏ: sÌa chÔa 6413
Chi phÌ dÂng cÂ, 
” d˘ngStationeries  64131 6414Depre. of fixed assets  64141
Chi phÌ kh•u hao TSC
- ci
  64142
Chi phÌ kh•u hao TSC
- mua m€i 6415
Chi phÌ b£o h‡nhWarranty expenses  64151
Chi phÌ b£o h‡nh s£n ph©m 6417  64171-
Chi phÌ dÀch v mua ngo‡i: ThuÍ kho, m∑t b±ng  64172
Chi phÌ dÀch v mua ngo‡i: 
i«n  64173
Chi phÌ dÀch v mua ngo‡i: n∞
€c  64174%
Chi phÌ dÀch v mua ngo‡i: 
i«n tho°i  64175#
Chi phÌ dÀch v mua ngo‡i: b£o hi√m  64176%
Chi phÌ dÀch v mua ngo‡i: v≠n chuy√n  64177"
Chi phÌ dÀch v mua ngo‡i: b—c xøp  64178-
Chi phÌ dÀch v mua ngo‡i: thÁ nghi«m hao hÂt  64179
Chi phÌ dÀch v mua ngo‡i:kh·c 6418  64181"
Chi phÌ b±ng ti¡n kh·c: Tiøp kh·ch  64182$
Chi phÌ b±ng ti¡n kh·c: cÙng t·c phÌ  64183!
Chi phÌ b±ng ti¡n kh·c: Qu£ng c·o  64184
Chi phÌ b±ng ti¡n kh·c: hŸi nghÀ  64185
Chi phÌ b±ng ti¡n kh·c - 
‡o t°o  64186)
Chi phÌ b±ng ti¡n kh·c: Hoa h”ng b·n h‡ng  64189
Chi phÌ b±ng ti¡n kh·c: Kh·c642
Chi phÌ qu£n l˝ doanh nghi«pEnterprise admin. cost 6421
Chi phÌ nh‚n viÍn qu£n l˝Manager  64211&
Chi phÌ nh‚n viÍn qu£n l˝ - ti¡n l∞
°
ng  64212)
Chi phÌ nh‚n viÍn qu£n l˝ - ti¡n c°
m tr∞
a  64213&
Chi phÌ nh‚n viÍn qu£n l˝ - BHXH, BHYT  64214
Chi phÌ nh‚n viÍn qu£n l˝: KPC
  64215
Chi phÌ nh‚n viÍn qu£n l˝: BHTN 6422
Chi phÌ v≠t li«u qu£n l˝Admin. instruments  64221)
Chi phÌ v≠t li«u qu£n l˝ - v
n phÚng ph©m  64222!
Chi phÌ v≠t li«u qu£n l˝ - mÒc in  64223"
Chi phÌ v≠t li«u qu£n l˝ - mÒc fax  64224"
Chi phÌ v≠t li«u qu£n l˝: sÌa chÔa 6423
Chi phÌ 
” d˘ng v
n phÚngOffice's Equipments  64231
Chi phÌ cÙng c dÂng c 6424  64241  64242 6425
Thuø, phÌ & l« phÌTaxes, fees and charges  64251
Chi phÌ thuø mÙn b‡i  64252 
Chi phÌ & l« phÌ 6426
Chi phÌ dÒ phÚngReserves expenses  64261"
Chi phÌ dÒ phÚng: ph£i thu khÛ 
Úi 6427  64271*
Chi phÌ dÀch v mua ngo‡i - ThuÍ v
n phÚng  64272$
Chi phÌ dÀch v mua ngo‡i: Ti¡n 
i«n  64273$
Chi phÌ dÀch v mua ngo‡i: Ti¡n n∞
€c  64274*
Chi phÌ dÀch v mua ngo‡i: Ti¡n 
i«n tho°i  642750
Chi phÌ dÀch v mua ngo‡i: Ti¡n b£o hi√m t‡i s£n  64276#
Chi phÌ dÀch v mua ngo‡i : B∞
u phÌ  64277*
Chi phÌ dÀch v mua ngo‡i: chi phÌ thuÍ xe  64279
Chi phÌ dÀch v mua ngo‡i: kh·c 6428  64281  64282$
Chi phÌ b±ng ti¡n kh·c: CÙng t·c phÌ  64283!
Chi phÌ b±ng ti¡n kh·c: qu£ng c·o  64284(
Chi phÌ b±ng ti¡n kh·c : l≈ t‚n hŸi nghÀ  64285
Chi phÌ b±ng ti¡n kh·c : 
‡o t°o  64286"
Chi phÌ b±ng ti¡n kh·c: tuy√n dÂng  64287)
Chi phÌ b±ng ti¡n kh·c :t‡i li«u, b·o chÌ  64288!
Chi phÌ b±ng ti¡n kh·c: 
”ng phÂc  64289
Chi phÌ b±ng ti¡n kh·c: kh·c711

Thu nh≠p kh·cOther activities incomes 7111%
Thu nh≠p tÎ nh∞
„ng b·n, thanh l˝ TSC
 71123
Thu ti¡n 
∞
„c ph°t tÎ do kh·ch h‡ng v ph°m h„p 
”ng 7113;
C·c kho£n ti¡n th∞
flng cÁa kh·ch h‡ng liÍn quan 
øn tiÍu th 7114?
ChÍnh l«ch l„i do 
·nh gi· l°i v≠t t∞
, HH,TSC

∞
a 
i gia cÙng 71151
Thu c·c kho£n n„ ph£i tr£ khÙng x·c 
Ành 
∞
„c chÁ 7118
C·c kho£n thu nh≠p kh·c811Chi phÌ kh·cOther acvitities expenses 81117
Chi phÌ & GÌa trÀ cÚn l°i cÁa TSC
thanh l˝, nh∞
„ng b·n 8112
Ti¡n ph°t do vi ph°m H
KT 8113
BÀ ph°t thuø , Truy thu thuø 8114>
ChÍnh l«ch l◊ do 
·nh gi· l°i v≠t t∞
, HH,TSC
, 
∞
a 
i gia cÙng 8118
C·c kho£n chi phÌ kh·c821"
Chi phÌ thuø thu nh≠p Doanh nghi«pIncome tax expense 8211
Chi phÌ thuø TNDN hi«n h‡nhCurrent income tax expense 8212
Chi phÌ thuø TNDN ho„n l°iDeferred income tax expenses911
X·c 
Ành køt qu£ kinh doanh<  Results from ordinary activities999
T‡i kho£n trung gianIntermediate account
V‡ng ti¡n t«
ChÈng kho·n kinh doanh%
ChÈng kho·n v‡ cÙng c t‡i chÌnh kh·c

ßu t∞
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·o h°nCho vay/
C·c kho£n d
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kh·c nØm giÔ 
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·o h°n$
Ph£i thu nŸi bŸ v¡ chÍnh l«ch t˜ gi·;
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i¡u ki«n 
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Giao dÀch mua b·n tr·i phiøu chÌnh phÁ
TSC
hÔu hÏnh thuÍ t‡i chÌnh
TSC
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Ch∞
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ng trÏnh phßn m¡m
Hao mÚn TSC
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ßu t∞
v‡o cÙng ty liÍn doanh, liÍn køt

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ßu t∞
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°
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DÒ phÚng t’n th•t t‡i s£n(
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ßu t∞
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Chi phÌ tr£ tr∞
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Ph£i tr£ nŸi bŸ v¡ v—n kinh doanh$
Ph£i tr£ nŸi bŸ v¡ chÍnh l«ch t˜ gi·;
Ph£i tr£ nŸi bŸ v¡ chi phÌ 
i vay 
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Ph£i tr£ nŸi bŸ kh·c2
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DÒ phÚng b£o h‡nh s£n ph©m h‡ng hÛa%
DÒ phÚng b£o h‡nh cÙng trÏnh x‚y dÒng
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c•u doanh nghi«p
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TÍn t‡i kho£n
LO†I T¿I KHO¢N N‚ PH¢I TR¢
LO†I T¿I KHO¢N T¿I S¢N7
Qu˘ ph·t tri√n khoa hÕc v‡ cÙng ngh« 
„ hÏnh th‡nh TSC

LO†I T¿I KHO¢N V–N CHÊ Sfi HÓUG
ChÍnh l«ch t˜ gi· do 
·nh gi· l°i c·c kho£n mÂc ti¡n t« cÛ g—c ngo°i t«!
Ngu”n kinh phÌ 
„ hÏnh th‡nh TSC

LO†I T¿I KHO¢N DOANH THU(
Doanh thu kinh doanh b•t 
Ÿng s£n 
ßu t∞
 5118+
LO†I T¿I KHO¢N CHI PHÕ S¢N XU§T, KINH DOANH
LO†I T¿I KHO¢N THU NH¨P KH¡C
LO†I T¿I KHO¢N CHI PHÕ KH¡C%
T¿I KHO¢N X¡C 
NH KæT QU¢ KINH DOANH
Hao mÚn t‡i s£n c— 
Ành
Chi phÌ nguyÍn v≠t li«u, bao bÏ
Thuø, phÌ v‡ l« phÌ0
DANH M‰C H∆ TH–NG T¿I KHO¢N Kæ TO¡N DOANH NGHI∆PP
(Ban h‡nh kËm theo ThÙng t∞
s— 200/2014/TT-BTC ng‡y 22/12/2014 cÁa BŸ T‡i chÌnh)
S—

S– HI∆U TK

T N T¿I KHO¢NTT
C•p 1
C•p 2
1
2
3
40111111112111302
Ti¡n gÌi Ng‚n h‡ng11211122112303113111320412111212121805

ßu t∞
nØm giÔ 
øn ng‡y 
·o h°n 1281128212831288.
C·c kho£n 
ßu t∞
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·o h°n06071331133208136113621363;
Ph£i thu nŸi bŸ v¡ chi phÌ 
i vay 
Á 
i¡u ki«n 
∞
„c v—n ho·13680913811385
Ph£i thu v¡ c’ phßn ho·13881011
H‡ng mua 
ang 
i 
∞
›ng 12131531
CÙng cÂ, dÂng c 153215331534141515511557161561156215671718
H‡ng ho· kho b£o thuø191611161220171*
Giao dÀch mua b·n l°i tr·i phiøu chÌnh phÁ2121112112211321142115211822†21212122
TSC
hÔu hÏnh thuÍ t‡i chÌnh.
TSC
vÙ hÏnh thuÍ t‡i chÌnh.232131213221332134
Nh„n hi«u, tÍn th∞
°
ng m°i2135213621382421412142214321472526272822812288292291229222932294302411241224133132333435333133311333123332333333343335333633373338,
Thuø b£o v« mÙi tr∞
›ng v‡ c·c lo°i thuø kh·c3338133382333936334133483738336133623363;
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i vay 
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Qu˘ bÏnh ’n gi·4941114111141112411241134118505141314132525354!
C·c qu˘ kh·c thuŸc v—n chÁ sfl hÔu55
C’ phiøu qu˘564211421257584611461259605111511251135114511761
Doanh thu ho°t 
Ÿng t‡i chÌnh 62521152125213636111611264†62165666231623262336234623762386762716272627362746277627868697071641164126413641464156417<>64187264216422642364246425642664276428737475"
Chi phÌ thuø thu nh≠p doanh nghi«p8211821276
B¢NG C¬N 
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m & & & ..
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ßu t∞
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= 121+122+123
D∞
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€i 12 th·ng$
DÒ phÚng gi£m gi· chÈng kho·n KD (*)122#
D∞
cÛ 2291 (Ghi ‚m) - d∞
€i 12 th·ng3.123
DÒ 1281, 1282, 1288 - MS112III.
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