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…
Account 356 - Science and technology development fund
28-10-2016
Accounts Payable
2129
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…
Account 353- Bonus and welfare fund
28-10-2016
Accounts Payable
3770
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.
Account 352 - Provision for payables
28-10-2016
Accounts Payable
2252
This account is used to record of current provision for payables, situation of appropriation and use of provision for payables of enterprises.
Account 347- Deferred income tax payable
28-10-2016
Accounts Payable
3371
Basis of assessment of assets shall be deducted from taxable income when recovered the recording value of assets.
Account 344- Deposit received
28-10-2016
Accounts Payable
2117
Cases of receiving mortgaging and pledging in kind shall not be recorded in this account but monitored in notes to financial Statements.
Account 343 - Bonds released
28-10-2016
Accounts Payable
2188
Releasing bond at par (released price equal to Bond par value): means releasing bond with the price complied with bond par value.
Account 341 - Loans and finance lease liabilities
28-10-2016
Accounts Payable
2034
This account shall be used to record loans, finance lease liabilities and payment of the loans, finance lease liabilities of the enterprises.
Account 338 – Other payables
28-10-2016
Accounts Payable
2300
Tài khoản 338 – Phải trả, phải nộp khác theo thông tư 200/2014/TT-BTC áp dụng từ ngày 01/01/2015
Account 337 – Progress billings
28-10-2016
Accounts Payable
2362
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…
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| Thanh Nam Co,.Ltd | ||
| Address | : | 196 Van Kiep, Ward 3, Binh Thanh District, Ho Chi Minh |
| Mobile | : | (08) 6 679 53 06 |