The setting up and using the bonus and welfare fund and reward fund of executive management board of company must comply with current financial policies.

This account is used to record of current provision for payables, situation of appropriation and use of provision for payables of enterprises.

Basis of assessment of assets shall be deducted from taxable income when recovered the recording value of assets.

Cases of receiving mortgaging and pledging in kind shall not be recorded in this account but monitored in notes to financial Statements.

Releasing bond at par (released price equal to Bond par value): means releasing bond with the price complied with bond par value.

This account shall be used to record loans, finance lease liabilities and payment of the loans, finance lease liabilities of the enterprises.

Tài khoản 338 – Phải trả, phải nộp khác theo thông tư 200/2014/TT-BTC áp dụng từ ngày 01/01/2015

This account is used to record payables under schedule made by clients and receivables under revenues for the percentage of work that has been completed which is determined by the contractor in the contract of construction in progress.

Tài khoản 336 – Phải trả nội bộ theo thông tư 200/2014/TT-BTC áp dụng ngày 01/01/2015

The expenses payables in cessation period shall be calculated and recorded to operating expenses during the period.