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.

This account is used to record payables and payment of payables to employees of enterprises, including salaries, wages, bonuses, social insurance and other payables included in employees‘ incomes.

This account is used to record relation between enterprises and State about taxes, fees, charges and other payables, payment and outstanding payables to State budget in the fiscal year.

This account is used to record payment of liabilities of an enterprise to the sellers of materials, goods or suppliers of services, sellers of fixed assets, investment properties or financial…

Liabilities of an enterprise must be kept records in details according to payment schedule, creditor, type of currency and other factors according to requirements of the enterprise.