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Account 413 - exchange differences

28-10-2016
Equity Account
2533
Account 413 - exchange differences 1.General provisions on exchange rates and exchange differences Exchange differences means differences incurred from real exchange or the conversion of the same amounts of foreign…

Account 466 - Fixed asset expenses source

28-10-2016
Equity Account
1987
Refunding to State or transferring fixed assets, used for non-business and projects activities according to the decision of State bodies or authorized agencies;

Account 461- Non-business expenses source

28-10-2016
Equity Account
1720
tài khoản 461 – Nguồn kinh phí sự nghiệp theo thông tư 200/2014/TT-BTC áp dụng từ ngày 01/01/2015

Account 441- Capital for capital investment

28-10-2016
Equity Account
1941
New construction and procurement of fixed assets accomplished, transferred for use and investment capital settlement report is approved.

Account 421 - Undistributed post-tax profits

28-10-2016
Equity Account
2442
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

28-10-2016
Equity Account
2080
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

Account 414 - Development investment funds

28-10-2016
Equity Account
2159
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
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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

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