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128 other short-term investment 129 Provision for the short-term investments devaluation 131 receivable from customes 1331 Paid VAT taxes from imported goods 1332 from domestic goods 136 Intercompany receivable 1381 Pending assets (loss under pendency) 1388 Others receivble 139 Provision for bad receivability 141 Advances 142 Prepaid expenses 144 Mortage, collateral and short-term deposits 151 Purchased goods on transit 152 Raw material 153 Instru
128 other short-term investment 129 Provision for the short-term investments devaluation 131 receivable from customes 1331 Paid VAT taxes from imported goods 1332 from domestic goods 136 Intercompany receivable 1381 Pending assets (loss under pendency) 1388 Others receivble 139 Provision for bad receivability 141 Advances 142 Prepaid expenses 144 Mortage, collateral and short-term deposits 151 Purchased goods on transit 152 Raw material 153 Instru
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128 other short-term investment 129 Provision for the short-term investments devaluation 131 receivable from customes 1331 Paid VAT taxes from imported goods 1332 from domestic goods 136 Intercompany receivable 1381 Pending assets (loss under pendency) 1388 Others receivble 139 Provision for bad receivability 141 Advances 142 Prepaid expenses 144 Mortage, collateral and short-term deposits 151 Purchased goods on transit 152 Raw material 153 Instru
Droits d'auteur :
Attribution Non-Commercial (BY-NC)
Formats disponibles
Téléchargez comme DOC, PDF, TXT ou lisez en ligne sur Scribd
129 Provision for the short-term investments devaluation
131 Receivable from customes 1331 Paid VAT taxes from imported goods 1332 From domestic goods 136 Intercompany receivable 1381 Pending assets (loss under pendency) 1382 Others receivable 1388 Others receivable 139 Provision for bad receivable 141 Advances 142 Prepaid expenses 144 Mortage, collateral and short-term deposits 151 Purchased goods on transit 152 Raw material 153 Instrucments and tools 1541 Cost for working progress 1 1542 Cost for working progress 2 1551 Finished product 1552 Finished product 156 Goods 157 Entrusted goods for sale 159 Provision for devaluation of stocks 161 Administrative expenses 2112 Building and architectonic model 2113 Equipment and machine 2114 Transportaiton and transmit instrument 2115 Instruments, tools for management 2116 Long-tem trees, working and produced animals 2118 Other fixed assets 212 Fixed assets of financial credit 2131 Land using right 2132 Costs for enterprise establishment 2133 Patents and creations 2134 Cost for development research 2135 Cost for trading favourable condition 2138 Other intangible fixed assets 2141 Depreciation of tangible fixed assets 2142 Depreciation of finance lease assets 2143 Depreciation of intangible fixed assets 2211 Stocks 2212 Bonds 222 Joint-venture capital contribution 228 Other long-term investment 229 Provision for long-term investment devaluation 2411 Fixed assets purchases 2412 Capital construction 2413 Major repair of fixed assets 242 Long-term Prepaid expenses 244 Long-term collateral and deposit 311 Short-term borrowings 315 Long-term loans due to date 331 Payables to seller 33311 Value added tax payable 33312 Value added tax payable for import 3332 Special turnover tax 33331 Export tax 33332 Import tax 3334 Income tax from enterprise 3335 Capital earnings (Capital tax) 3336 Natural resource tax 3337 Land and house tax, land lease charges 3338 Personal Income Tax 3339 Fees and other payables 334 Payable to expenses 3351 Payable expenses 3353 Provision of losing work 336 Internal payables 3381 Pending assets 3382 Trade Union fees 3383 Social insurance 3384 Health insurance 33861 Discounts payablle 33862 Discounts payablle 33863 Discounts payablle 3387 Unearned revenue account 3388 Others payablle 341 Long-term borrowings 342 Long-term lpsmd 344 Receipts of long-term collateral and deposit
411 Working capital
412 Difference upon asset revaluation 413 Exchange rate differences 414 Development investment funds 415 Financial reserved fund 416 Unemployment reserved fund 421 Undistributed profit 431 Welfare and Reward funds 441 Construction capital sourses 451 Management funds of higher level 461 Administrative fund 466 Fixed assets invested form administrative fund 5111 From goods sale 5112 From products sale 5113 From services 5114 Subidy from covernment 512 Internal sele turnover 5151 Incomes from joint-venture activities 5152 Incomes from investment in securities 5153 Incomes from leasing activities 5154 Incomes from bank interesting 5155 Incomes from capital loanning 5156 Incomes from saling foreign currency 5158 Incomes from other financial activities 521 Commercial Discount 531 Return of sold goods 532 Devaluation of sale price 6211 Cost for direct raw materials 6212 Cost for direct raw materials 622 Cost for direct labours 6271 Factory overhead -Salary 6272 Factory overhead - Materials 6273 Factory overhead -Tools 6274 Factory overhead - Assets Depreciation 6275 Factory overhead -Fuel (oil) 6276 Factory overhead -Repair Expenses 62771 Factory overhead -Electricity expense 62772 Factory overhead -Water expense 62773 Factory overhead -Other External Services 6278 Factory overhead - Other 631 Production cost 6321 Original price of goods for sale 6322 Original price of goods for sale 6323 Original price of goods for sale 6351 Payment Discounts 6352 Loan Interest 6353 Difference Exchange Rate 6358 Other investment activities costs 6411 Sales Costs -Employees 6412 Sales Costs -Materials & wrappings 6413 Sales Costs -Stationaries for sale 6414 Sales Costs -Depreciation of fixed assets 6415 Sales Costs -Transport expenses 6416 Sales costs -Repair expense 64171 Sales Costs -Parking & roads expenses 64172 Sales Costs -Telephone expense 64173 Sales Costs -Fuel expense 64174 Promotion expenses 64175 Sales Costs -Other external services 6418 Others by cash 6421 Employees and managers 6422 Administrative materials 6423 Offices's equipments 6424 Depreciation of fixed assets 6425 Taxes, fees and charges 6426 Provisions 64271 Administration expense -Electricity expense 64272 Administration expense -Water expense 64273 Administration expense -Telephone expense 64274 Administration expense -Fuel expense 64275 Administration expense -Repair expense 64276 Administration expense -Banking, parking & roads expense 64277 Administration expense -Other external services 6428 Others by cash 7111 Incomes from disposal fixed assets 7112 Incomes without levy tax 7113 Incomes from settled bad debt 7114 Incomes from unknow debt 7115 Incomes remain or mistake from past years 7116 Incomes from revaluation assets 7117 Incomes exception from Income Tax 7118 Other uncertain incomes 8111 Expenses from disposal fixed assets 8112 Expenses from breaked contracts 8116 Expenses from revaluation assets 8118 Other uncertain costs 9111 Evaluation of business results 9112 Evaluation of financial results 9113 Evaluation of uncertain results N001 External leases N002 Raw materials and goods entrusted for keeping and processing N003 Goods entrusted for sale and deposit N004 Settled bad loans N007 Foreign currencies N0081 Central budget ceiling N0082 Local budget ceiling N009 Depreciation capital sources