Salaries and wages payables and subsidiaries for factory employees, managerial employees, of business, management, sales employees shall not accounted to this account.

When purchasing raw materials, if the input VAT is deducted, the value of raw materials shall not include VAT. If the input VAT is not deducted, the value of raw materials shall include VAT.

Account 611- Purchases

Costs are amounts reducing economic benefits, recorded at the time the transaction arises or shall be likely to arise in the future regardless of spending money or not.

Trade discounts, sales returns and allowances incurred in the same period of consumption of products, goods and services are adjusted a decrease in revenue in the incurring period

Recording revenues from distributed dividends and earnings by money incurring in the period from contributed capital investment activity

Value of goods, materials, semi-finished products outsourced by outsiders; Value of goods consigned to agents for sales, consignment (not yet identified to be sold);

For transactions from which obligations of the seller arising at the current time and in the future, turnovers must be allocated according to the fair value of each obligation and are recorded when the obligations are fulfilled .

Refunding to State or transferring fixed assets, used for non-business and projects activities according to the decision of State bodies or authorized agencies;

tài khoản 461 – Nguồn kinh phí sự nghiệp theo thông tư 200/2014/TT-BTC áp dụng từ ngày 01/01/2015