_越南会计科目编码及定义(越_中_英文)对照表

1、VAS-VAS-会会计计科科目目编编码码及及定定义义对对照照表表总账科目明细账科目科目代号科目名称科目名称科目名称实虚账户说明G/LS/LCodea/c nameChinessa/c nameVietnama/c nameEnglishNotationDescriptionVietnamDescriptionEnglishDescriptionChinessNewaccount insystem111000111000现金TIEN MATCash onhandRTin mt dng mua hngho, nguynvt liu库存之法定本位币、当地通用之其他货币、外国货币、及与 货币具有同等效

2、力之银行即期支票、汇票、旅行支票等。111100111100周转越币TM VNDCash (VND)RTin mt dng mua hngho, nguynvt liu112000112000银存TGUIN.HANGCash inbankRTin gi NH凡存放于银行、及其他金融机构或邮局之国币款项，可随时112100112100银存越币TGNH VNDCash inbank (VND)RTin gi NH(VND)112200112200银存外币TGNHNG.TECash inbank(Foreigncurrency)RTng ngoi tgi N/Hng依管理外汇条例将本公司之外汇存放于

3、指定银行，并随时依法出售或汇出者皆属之。113000113000在途款TIEND.CHUYENCash intransitRTin dangchuyn113100113100在途越币TIEN DCVNDCash intransit(VND)RTng tin mtdang chuyn113200113200在途外币TDC NG.TECash intransit(Foreigncurrency)RTng ngoi tdang chuyn131000131000应收款P/THUK/HANGAccountreceivableRCc khonphi thu tkhch hng凡应向客户收取因出售产副品或

4、提供其他劳务等营业收入所 发生之帐款属之，应收之数记入借方，收到或决定为坏帐之数记入贷方，其借方余额表示应收帐款之总额。131100131100应收款P/THUK/HANGAccountreceivable -tradeRCc khonphi thu tkhch hng131200131200预收款N/MUATRA TRCollection inadvanceRTng tinngi mua trtrc133000133000进项税VATD.K.TRUDeductibleVATRTng thuGTGT ckhu tr khimua vt t,hng ho,trang thitb133100133

5、100进项税VAT DKTHHDVDeductibleVAT ofgoods andservicesRTng tinthu GTGTca hng homua vo 133200133200进项税VATDKT TSCDVAT DKTTSCDDeductibleVAT offixed assetsRTng thuGTGT ckhu tr camy mc,thit b136000136000内部应收P/THU N/BOP/THUN/BOIntercompany receivableRCc khonphi thu nib138000138000其他应收P/THUKHACOthersreceivable

6、RPhai thu khac凡应收未收上述各项外之其他各款属之。138100138100资产盘亏TS THIEUCXLShortage ofassetswaiting tobe resolvedRTai san thieucho xu ly138101138101资产盘亏TSCD TCXLShortage offixed assetswaiting tobe resolvedRTai san thieucho xu ly138102138102库存盘亏T.KHOTCXLShortage ofinventorieswaiting tobe resolvedRTon kho thieucho xu

7、 ly138103138103现金盘亏TMATTCXLShortage ofcash waitingto beresolvedRTien matthieu cho xuly138800138800其他应收P.THUKHACOthersreceivableRPhai thu khac139000139000备抵坏帐DPHONGPT KDProvisionfor baddebtsRDu phongphai thu khodoi凡提拨应收帐款之备抵坏帐属之。提拨之数记入贷方，决定为坏帐之数，或调整溢提备抵坏帐之数计入借方，其贷方余额表示应收帐 款已提备抵坏帐尚未冲销。139001139001备抵坏帐

8、DPHONGPT NMProvisionfor baddebts -TradeRDu phongphai thu nguoimua凡提拨应收帐款之备抵坏帐属之。提拨之数记入贷方，决定为坏帐之数，或调整溢提备抵坏帐之数计入借方，其贷方余额表示应收帐 款已提备抵坏帐尚未冲销。139002139002备坏帐DPHONGPTKDKHACProvisionfor baddebts - ORRDu phongphai thu khac凡提拨应收帐款之备抵坏帐属之。提拨之数记入贷方，决定为坏帐之数，或调整溢提备抵坏帐之数计入借方，其贷方余额表示应收帐 款已提备抵坏帐尚未冲销。141000141000暂借款T

9、AM UNGAdvancesRTam ung142000142000预付款CP TRATRUOCPrepaidexpensesRChi ph trtrc为将来取得资产、劳务、受领赔偿及借用资金所发生之支出 及成本计算过成中尚未摊销之费用，暨其他预为支付之各项费用皆属之。Prepaidexpenses142100142100预付款CP TRATRUOCPrepaidexpensesRChi ph trtrc为将来取得资产、劳务、受领赔偿及借用资金所发生之支出 及成本计算过成中尚未摊销之费用，暨其他预为支付之各项费用皆属之。Prepaidexpenses142149142149其他预付TRA.TK

10、HACPrepaidexpenses -OthersRChi ph trtrc khcPrepaidexpenses -Others142200142200未冲销费CP CHOK.CHPendingexpenses fortransferRChi ph chkt chuynPendingexpenses fortransfer144000144000短押保金K.QUY,CUOC NHShort - termdepositRCam co, kycuoc, ky quyngan han151000151000在途货HMUA DDITDUONGGoods intransitRHang muadang

11、 di trenduong152000152000原物料NG.VATLIEURawmaterialsRNguyen lieu,vat lieu凡供直接生产用之原料或须经加工后才供生产使用者皆属之152100152100原料NGUYENLIEURawmaterialsRNguyen lieu凡供直接生产用之原料或须经加工后才供生产使用者皆属之152200152200包材VDUNGBAO BIPackage &SuppliesRBao bi凡供生产用之包装材料等皆属之。152300152300燃料NHIENLIEUFuel oilRNhien lieu152400152400备用零件P.TUNGT

12、THESpare partsRVt liu153000153000劳动工具C.CU D.CUToolsRCong cu dungcu153200153200包材BAOBAO BIL.CHUYENRotationalpackageRBao bi luanchuyen156000156000货物HANG HOAMerchandiseRHang hoa156101156101购货原价GIA MUAHHCost ofpurchasesRGia mua hanghoa156201156201采购费用CP MUAHHOtherchargesRChi phi thumua hang hoa211000211

13、000有形固定资产TSCD HHTangiblefixed assetRTai san codinh huu hinh211200211200房屋建筑N.CUAVK.TRUCBuildingRNha cua vatkien truc凡房屋建筑物及其固定附属之设备，如水电、卫生、炉灶等设备购211300211300机械设备M.MOCTH.BIMachineryRMay mocthiet bi凡供生产、修理及管理用之各种机械及设备属之。购进制造、装置211400211400运输设备P.TIENV.TAITransportationRPhuong tienvan tai凡供交通运输之各项设备属之。购

14、进、建造、装置、承受捐赠及足以延长其使用期间或增加其使用价值之改良支出之数。211500211500生财器具TB,DCUQLYEquipmentRThiet bi dungcu quan ly凡供办公场所使用之各项设备之购进、建造、装置、承受捐赠及足以延长其使用期间或增加其使用价值之改良支出之数。211800211800其他固定资产TSCDKHACOthertangiblefixed assetsRTai san codinh khac212000212000租赁财产THUETCHINHFinancelease assetsRTai san thuetai chinh213000213000无

15、形资产TSCDV.HINHIntangiblefixed assetsRTai san codinh vo hinh213200213200开办费FoundationexpenditureRChi phi thanhlap213201213201开办费CP T.LAPCTYFoundationexpenditure- CompanyRChi phi thanhlap cong ty213301213301创造发明证BANGPMSCPatentRBang phatminh sang che213401213401研究发展费CP NCPTR&DexpenditureRC/p nghiencuu p

16、hat trien213501213501商誉LOI THET.MAIGoodwillRLoi thethuong mai213801213801其无形资产TSCDVHKHACOtherintangiblefixed assetsRTSCD vo hinhkhac214000214000折旧资产HAO MONTSCDAccumulateddepreciationRHao mon taisan co dinh凡提列房屋及设备、机械设备、运输设备、办公设备、租赁设备、什项设备等之累计折旧属之。214100214100有折HMONTSCD HHAD -Tangible FARHao monTSCD

17、huuhinh凡提列房屋及建筑物之累计折旧属之。214101214101房折HMONNC,VKTAD -BuildingRHao mon nhacua vat kientruc凡提列机器设备之累计折旧属之。214102214102机折HMONMMTBIAD -MachineryRHao mon maymoc thiet bi凡提列运输设备之累计折旧属之。214103214103运折HMONPTVTAIAD -TransportationRHao monphuong tienvan tai凡提列办公设备之累计折旧属之。214104214104生折HMONTBDCQLAD -EquipmentRH

18、ao monthiet bi dungcu quan ly214105214105他折HMONTSCDKHACAD - Otherstangible FARHao monTSCD khac214200214200租赁折HMONTSCD TTCAD -Financelease FARHao monTSCD thue taichinh214300214300无形折K.HAOTSCDVHAD -IntangibleFARKhau haoTSCD vo hinh221000221000长证券DTCK DAIHLong-terminvestmentRDau tu chungkhoan dai han22

19、1100221100长期投StockRDau tu cophieu dai han221101221101长投股票CO PHIEUStockRDau tu cophieu dai han221200221200长期投BondRDau tu traiphieu dai han221201221201长投票券TR.PHIEUBondRDau tu traiphieu dai han222000222000合资联营GOP VONLDShares injoint-venturesRDau tu gopvon liendoanh228000228000其他长投资D.TU DHKHACOther long

20、-terminvestmentRDau tu dai hankhac229000229000备抵长投降价DPGGDTDHProvisionfordevaluationof LTsecuritiesRDu phonggiam gia dautu dai han241000241000基础建设在制XDCBDDConstruction inprogressRXay dung coban do dang241100241100购入资产MUA TSCDAcquiringfixed assetsRMua samTSCD241200241200基础建设XDCBANConstruction inprogres

21、sRXay dung coban凡因工程进行中所领取之各种物料先行转入本科目，待工程完成后再转入相关科目。241300241300资产修缮SC LONTSCDExtraordinary repairsRSua chua lonTSCD242000242000预付长期费用CP TRATRUOC DHLong-termprepaidexpensesRChi phi tratruoc dai han242100242100预付费用CP TRATRUOCPrepaidexpensesRChi phi tratruoc242150242150未分摊进口费CHO P.BOP.NKDeferredexpen

22、ses -Import feesRCho phan bophi nhap khau凡因所发生之大额费用支出而足以影响该期损益或需将该费用分摊至以后各期表属之。242163242163未分摊费用CHO P.BONM N.DIENDeferredexpenses -TGRChi Phi Chophan bo凡因所发生之大额费用支出而足以影响该期损益或需将该费用分摊至以后各期表属之。242166242166预付包商U/Truocnha thauAdvance toContractorRUng trcnh thuAdvance toContractor242199242199未分摊其他CHO P.BO

23、KHACDeferredexpenses -OthersRCho phan bokhac凡因所发生之大额费用支出而足以影响该期损益或需将该费用分摊至以后各期表属之。244000244000长保证金KQ,KK DHLong-termdepositRKy quy kycuoc dai han凡存出作保证用之现金或其他资产皆属之。244001244001长保证KQDH 会员卡Long-termdepositRKy quy daihan凡向国内银行及其他金融机构业借之台币借款，其偿还期限311000311000短借款VAYN.HANShort-termborrowingsRVay ngan han31

24、1100311100国内越币短期借款VAY VNDNGANShort-termborrowings(VND)RVay ngan hanvnd311200311200国内外币短期借款VAY USDNG TNShort-termdomesticborrowings(USD)RVay ngoai tetrong nuoc311300311300国外短期借款VAY NGNNUOCShort-termforeignborrowings(USD)RVay nuocngoai315000315000长借到期NO DH DENHTRACurrentportion oflong-termdebtRNo dai

25、handen han tra331000331000应付款项P.TRANBANAccountspayableRPhai tra chonguoi ban凡购进各项材料、货品、设备、劳务及其他资产等，所发生 应支付之价款属之。331100331100应付P.TRANBANAccountspayableRPhai tra chonguoi ban凡所发生应支付所购买原材料之款项。331110331110应付票据货款SEC P/TRAChequeAmountsPayableRSec tien hangphai tra331200331200预付货款UNG.TNBANAdvancesto suppli

26、ersRUng truoc chonguoi ban333000333000应付税捐THUE FAINOPTaxespayable toStateRThue phainop nha nuoc333100333100应付税捐PN THUEVATVATRThue GTGTdau ra333200333200特别销售税THUETTDBExcise taxRThue tieu thudac biet333300333300进出口税THUE XNKTariff taxRThue xuat,nhap khau333400333400营业所得THUETNDNIncome taxRThue thunhap d

27、oanhnghiep333600333600资源税THUET.NGUYENNaturalresourcestaxRThue tainguyen333700333700土地租金T.THUEDATLand,housing tax& landrentalRThue nha dat,tien thue dat333800333800其他税捐THUEKHACOther taxespayableRCac loai thuekhac333801333801个人所得税THUETNCNIndividualincome taxRThue thunhap ca nhan333802333802转工艺税THUECGC

28、NTechnologytransfer taxRThue chuyengiao congnghe333803333803承包商税THUENTHAU NNWithholding taxRThue nha thaunuoc ngoai333804333804利润汇出税THUE CLNProfitremittancetaxRThue chuyenloi nhuan raN/N333805333805非经常所得税THUETNCN KTXUnpermanentIndividualincome taxRThu thunhp c nhnkhng thngxuynUnpermanentIndividualin

29、come tax333900333900其他应付PNOPKHACFees, duties& otherobligationsRThu, ph vcc khonphi np khc333901333901登记税P.TRUOCBARegistrationfeesRThue truoc ba334000334000应付薪资P/TRA CNVPayable toemployeesRPhai tra congnhan vien335000335000应付费用C/PHIP/TRAAccrualexpensespayableRChi phi phaitra335110335110应付票据费用Ngan phi

30、euCP P/traChequePayable (Expenses)RNgan phieuchi phi phaitra335301335301应付离职TTP/TRATCTVLiability tostop workRPhi tr chonhn vienthi vicLiability tostop work336000336000内部应付P/tra noi boIntercompany payableRPhai tra noibo338000338000其他应付P.TRA,NOPKHACOtherspayableRPhai tra, phainop khac338100338100资产盘盈T

31、S THUACXLYSurplus ofassetswaiting tobe resolvedRTai san thuacho xu ly338101338101盘盈固定资产TSCDSurplus offixed assetswaiting tobe resolvedRTSCD thuacho xu ly338102338102库存盘盈T.KHOTHUA CXLSurplus ofinventorieswaiting tobe resolvedRTon kho thuacho xu ly338300338300社会保险金BHXHSocialinsurancepayableRBao hiem x

32、ahoi338301338301应付社会保险金PT15%BHXHSocialinsurancepayable -15%RBao hiem xahoi 15%338302338302代收代付-社会保险金PT5%BHTGSocialinsurancepayable -5%RBao hiem tuoigia 5%338400338400医疗保险BHYTHealthinsurancepayableRBao hiem y te338401338401应付医疗保险PT2%BHYTHealthinsurancepayable -2%RBao hiem y te2%338402338402代收代付-医疗保险P

33、T1%BHYTHealthinsurancepayable -1%RBao hiem y te1%338700338700预收营业收入D.THU NTUnimplemented turnoverRDoanh thunhan truoc338800338800其他应付PTRA,NOPKHACOtherobligationspayableRPhai tra, phainop khac338801338801保险费P.BHIEMInsurancefee payableRPhi bao hiem338802338802借用物产MUON VTUInventoryborrowingsRMuon vat t

34、u338899338899其他应付PTRAKHACOtherobligationspayableRCac khoanphai tra khac341000341000长借款VAY DAIHANLong-termborrowingsRVay dai han凡向银行借入之款项，其偿还期在一年以上者皆属之。341100341100国内长借VND TNDHANLong-termdomesticborrowings(VND)RVay dai hantr/nuoc vnd341300341300国外长期借款VAY DAIHAN NNLong-termborrowings- ForeignRVay dai

35、hannuoc ngoaiLong-termborrowings- Foreign342000342000长期负债NO D.HANLong-termdebtRNo dai han342100342100国内负债NO TN DHLong-termdomesticdebtRNo dai hantrong nuoc342200342200国外负债NO NN DHLong-termforeign debtRNo dai hanngoai nuoc344000344000长保金KQUY,CUOC DHLong-termdepositreceivedRNhan ky quy,ky cuoc daihan3

36、44001344001长保金K/QUY DHLong-termdepositreceivedRNhan ky quy,ky cuoc daihan411000411000资金N.VON KDBusinesscapitalsourcesRNguon vonkinh doanh411100411100股本,法定资金VON CP,PD Legal capitalRVon phapdinh411101411101股本BURGHLEYPTELegal capital- BurghleyRVon phapdinh411200411200增加股本VON CPDTTLegal capital- increas

37、einvestmentRVn c phnu t tngLegal capital- increaseinvestment411202411202增加股本VCPVEDANShareholders capitalRVn c phnShareholders capital412000412000资产估价差CL DGL TSDifferencesfrom assetrevaluationRChenh lechdanh gia laiTS414000414000投资发展基金QUY DTPTDevelopment fundRQu TPTdng ut, mua smthit b Development fu

38、nd415000415000财政备抵基金QUY DPTCFinancialreserve fundRQu d phngTCFinancialreserve fund416000416000备抵离职金QUYDPTCMVSubsidizefundRQu tr cpmt vic lmdng trcp cho nhnvin trongthi gian Koc vic.Subsidizefund421000421000未摊销利润LAI CPPUndistributed earningsRLi nhuncha phnphi dng lm ngunvn v npthu421100421100前期损益LAI

39、N/TPrior yearearningsRLi nhuncha phnphi nmtrc421200421200本期损益LAI N.NCurrent yearearningsRLi nhuncha phnphi nm nay431000431000奖金基金QUYKHEN.T,PLWelfare andrewardfundsRQu khenthng phcli dng thng chonhn vintrong cc dpl ttWelfare andrewardfunds431101431101奖金基金QUYK.THUONGWelfarefundRQu phc lidng thng chonh

40、n vintrong cc dpl ttWelfarefund431201431201褔利基金QUY P.LOIRewardfundRQu khenthng dng thng chonhn vin lmtt cng vic,t hiu qucaoRewardfund511000511000销收D.THUBHANGSalesNDoanh thubn hng ho511100511100销收DTHUBHANGSales ofmerchandiseNDoanh thubn hng511200511200成品销收D.THUTPHAMSales ofproductsNDT bn thnhphm51200

41、0512000内部销收DT BHNBIntercompany salesNDoanh thuban hang noibo512100512100销货收入DT BHANGIntercompany sales ofmerchandiseNDoanh thuban hang hoa512200512200成品销收DT BTPIntercompany sales ofproductsNDoanh thuban thanhpham512300512300劳务销收DT DVUServiceintercompany revenueNDoanh thucung cap dichvu515000515000财政

42、活动营收D.THUHDTCFinancialturnoverNDoanh thuhoat dong taichinh515001515001收支汇兑收益CLTG TTCLTG TTExchangerate profitsinsettlementNLai chenhlech ty giat/toan515002515002期未汇兑收益LAI CLTGCUOI KYClosingexchangerate profitsNLai chenhlech ty giacuoi ky515003515003卖外币汇兑收LAI BANNGOAI TEProfit fromsales offoreigncurr

43、encyNLai ban ngoaite515004515004长期负债汇收LAITGP.THU/TRA DHExchangerate profitfrom debt re-evaluationNLai ty giaph/thu -ph/tra dai han515006515006利息收入LAI TGNHBankdepositinterestNLai tien goingan hang515007515007股息分配C.TUC/L.NHUAND.CHIADividendNCo tuc duocchia515008515008转让资金收益CL LAI CNVONCapitaldisposalp

44、rofitNLai tu chuyennhuong von515009515009其他财政收入T.NHAPHDTCKHACOtherfinancialturnoverNThu nhaphoat dong TCkhac521000521000折让CKHAUBHANGSalesdiscountsNChiet khauthuong mai521100521100折让CKHAU HHSalesdiscounts ofmerchandiseNChiet khauhang hoa521200521200折让CKHAU TPSalesdiscounts ofproductsNChiet khauthanh

45、pham521300521300折让CKHAUDVUSalesdiscounts ofserviceNChiet khaudich vu531000531000销货退回TRA HANGSalesreturnsNHang ban bitra lai532000532000销货降价GIAM GIASalesallowancesNGiam gia hangban532001532001销货降价GGIABNGOTSalesallowancesof MsgNGiam gia botngot611000611000购料MUAHANGPurchaseNGi tr nguynvt liu, baob, nhi

46、n liu,hng ha.mua vo trongkAmount ofmaterials,supplies,packages, fuel,goodspurchasedduring theperiod当期购买原物料-包材-燃料-货品.611100611100购料-原料MUANVLIEUPurchase ofmaterialsRGi tr nguynvt liu, baob, nhin liumua vo trongkAmount ofmaterials,supplies,packages,fuel,purchasedduring theperiod当期购买原物料-包材-燃料-货品.6112006

47、11200购料-购物MUA HHPurchase ofmerchandiseNGi tr hngha mua trongkAmount ofgoodspurchased621000621000直接费用NVL TTIEPRaw materialcostNTp hp chiph nguynvt liu trctip tham giasn xut snphmCosts ofmaterialsutiliseddirectly forproduction622000622000直接人工CP NCTTIEPDirect laborcostNChi ph linquan n tinlng cacng nhn

48、trc tip snxut (k cch qun ncngoi)Expenseswhich haveconcern withdirect laborssalaries(includingforeignmanagers)联关到直接生产人工薪资、奖金的费用(包括外籍主管)622001622001直接薪资LUONGCNTTDirect laborcost - salaryNTin lngcng nhntrc tip snxut (k cch qun ncngoi)Factory-direct-laborssalary(includingforeignmanagers)直接生产人工薪资(包括外籍主管)

49、622002622002直接社保BHXHCNTTDirect laborcost - socialinsuranceNBo him xhi ca cngnhn trc tipsn xut(15%) phinp theo quynh ca nhncFactory-direct-labors socialinsurance(15%) payableaccording tothegovernmentsregulation依政府已规定直接生产人工要缴纳社会保险(本薪15%)622003622003直接医保BHYTCNTTDirect laborcost - healthinsuranceNBo him

50、 y tca cng nhntrc tip snxut (2%)phi np theoquy nh canh ncFactory-direct-labors healthinsurance(2%) payableaccording tothegovernmentsregulation依政府已规定直接生产人工要缴纳医疗保险(本薪2%)622004622004直接餐费T.AN CNTTDirect laborcost - foodsNPh khu phnn, thcphm, gas nuMeals, foods,and gas forcooking副食-食品-瓦斯燃料及其他伙食费用.6270006

51、27000制造费用CPSXCHUNGOverheadsNChi ph chungh tr cho qutrnh sn xutGeneraloperatingexpensessupporting theprocess ofmanufacturing联关生产过程之共同性费用627100627100间接人工费用CP NV VPPXUONGIndirectlabor costNChi ph tinlng canhn vin vnphng xngbao gmlng, trcp, bohimSalaryexpensesrelating tofactory staffincludingsalary, wag

52、e,allowance,insurance etc.生产单位人员薪资费用包括薪资、奖金、社会保险补助费、医疗保险费等627101627101制薪资LUONGNVPXIndirectlabor cost -salaryNTin lngnhn vin vnphng xng(k c chqun ncngoiFactory-indirect-staffssalary(includingforeignmanagers)联关生产及间接从事生产之人工薪资及奖金627101627102制社保BHXHNVPXIndirectlabor cost -socialinsuranceNBo him xhi ca nh

53、nvin vnphng xng(15%) phinp theo quynh ca nhncFactory-indirect-staffssocialinsurance(15%) payableaccording tothegovernmentsregulation依国家规定所须缴付之员工社会保险费用(本薪15%) .627101627103制医保BHYTNVPXIndirectlabor cost -healthinsuranceNBo him y tca nhn vinvn phngxng (2%)phi np theoquy nh canh ncFactory-indirect-staff

54、shealthinsurance(2%) payableaccording tothegovernmentsregulation依国家规定所须缴付之员工医疗保险费用(本薪2%) .627101627104制餐费T.AN NVPXIndirectlabor cost -foodexpensesNPh khu phnn, thcphm, gas nuMeal, foods,and gas forcooking系指供给支付于员工用食之主副食及烹饪用燃料费而言.627000627200物料CP V.LIEUAuxiliarymaterial costNChi ph vtliu ph sdng phnx

55、ngAuxiliarymaterialscosts for thegeneral use offactories联关生产所请领之其他物料品627201627201燃料CP NHIENLIEUFuel costNNhin liu sdng cho tu,xeFuel forvehicle,ship系指船舶、车辆所使用之动力燃料而言 .627202627202修缮费P SCHUABDUONGMaintaining& repairingexpensesNChi ph sacha bodng ti snc nh, cngc, thucphn xngRepairs &maintenanceexpense

56、 forfixed assets,tools,buildings, etc.belonging tothe factories凡房屋车辆生财器具等之修理维护费用均属之 .627203627203文具VP PHAMOfficesuppliesNDng c vnphng, ti liuphoto/in n,con du, mcinAdministrative tools,printed/photocopieddocuments,seals, ink系指一切事务性之文具 报表印刷 数据影印 印章刻印等 .627204627204物料VL KHACOthermaterialsNCc vt liukhc

57、Othermaterials系指自物料仓库所请领之相关物品或用具.627300627300工具CP DCU SXTools andsuppliesNCng c dngc s dng phn xngTools used bythe factories现场使用工具-用具627400627400资产折旧KHAOTSCDDepreciationNKhu hao nhxng,phng tinvn chuyn,my mcthit b thucphn xngDepreciationfor themachines,vehicles,buildings, etc.belonging tothe factorie

58、s现场机械设备-运输工具-厂房折旧627500627500例费L/PHIFeesNCc loi thu,ph, l ph因公务发生之或由国家规定之应缴纳之非定额费用Fees627502627502门牌税THUEM/BAIBusinessratesNThu mn bi向政府机构登记之证照使用税Businessrates627700627700劳务费用DVU MUANGOAIServicesrenderedexpensesNCc dch vthu ngoiServicesrendered向外界租用或使用之劳务开支627701627701搬运费V.CHUYENBDOTransportchargesN

59、Ph vnchuyn btt t PhcLong vVedanCharge totransport wetstarch fromPhuoc Longto Vedan各厂间之原、物料或成品因转拨产生之运费.627702627702邮电费B.DIEN PHITelephonechargesNPh inthoi, DHLTelephoneand DHLcharge相关之电话或其他通讯费用及邮递费用627703627703修缮费CP S.CHUARepairingexpensesNSa cha xecc loi, thitb vt dng,my mcExpense torepairvehicles,f

60、actoryequipments,machineriesetc.修缮各种车子, 工具设备 ,机械.费用627704627704水电费CP D.NUOCWater &electricityexpensesNChi ph ncmua ngoi chosn xut v sdngWater forusing andmanufacturing外购水或电力之使用费用627706627706租金TSCDTHUENGOAIFixed assetshire fromoutsidersNTSCD thubnngoi sdung向外界承租设备或其他物品之费用开支627709627709劳务其他DVU KHACOth