New construction and procurement of fixed assets accomplished, transferred for use and investment capital settlement report is approved.

This account is used to record business results (profit, loss) after enterprise income tax and situation of income distribution or loss handling of enterprise.

Account 419 - Treasury shares

Appropriating other fund under owner’s equity from enterprise income tax, record: Dr 421 - undistributed post-tax profits Cr 418 - Other fund under existing owner’s equity.

Tài khoản 417 – Quỹ hỗ trợ sắp xếp doanh nghiệp theo thông tư 200/2014/TT-BTC áp dụng từ ngày 01/01/2015

This account is used to record existing amount, and the situation of increase and decrease of development investment fund of enterprises.

This account shall not revaluated differences when taking assets for capital contribution in other units, changing ownership form, differences of revaluation in such cases shall be recorded in Account 711

Owner‘s equity is the remaining net assets of enterprises owned by shareholders, contributing members (owners). Owner‘s equity is recorded by each form source such as...

Price stabilization fund when set up is included in cost price of goods sold, when used for the purpose of stabilizing prices, enterprises record a decrease in cost price of goods sold.

Where enterprises use science and technology development fund for research, production, testing, and sum received from the sale of testing products shall be offset against testing production cost under the following principles