Circular No. 142/2014/tt-Btc: The Accounting Guidelines Of The National Reserve

Original Language Title: Thông tư 142/2014/TT-BTC: Hướng dẫn kế toán dự trữ quốc gia

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CIRCULAR guide national reserve accounting _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base accounting Law No. 03/2003/QH11 on 17 June 2003;
Pursuant to the law No. 22 national reserve/2012/QH13 on November 20, 2012;
Pursuant to Decree 128/2004/ND-CP dated 31 May 2004 of the Government detailing and guiding the implementation of some articles of the law in the field of accounting and accounting of the State;
Pursuant to Decree No. 215/2013/ND-CP on December 23, 2013 of government functions, tasks, powers and organizational structure of the Ministry of finance;
At the suggestion of the Director of audit and accounting regime, the Minister of Finance issued a circular to the national reserve accounting.
Chapter I GENERAL PROVISIONS article 1. Scope 1. This circular regulates the accounting vouchers, account ledger, accounting and financial reporting, management reporting application for units specified in article 2 of this circular to the accounting profession-related economic activity the national reserve.
2. The content is not guided in this circular, the objects specified in article 2 of this circular to follow particular accounting regime are the Ministry of finance approved the accounting mode or career Administration attached to decision No. 19/2006/QD-BTC dated 30/3/2006, circular No. 185/2010/TT-BTC dated 15/11/2010 revised guidance additional decisions, no. 19/2006/QD-BTC dated 30/3/2006 and the revised texts, supplements, alternative modes of administrative accounting career (hereinafter referred to as the decision 19).
Article 2. The object that applies to this circular apply to: 1. The ministries of national reserves management (hereinafter referred to as the Ministry);
2. The State reserve units;
3. The agencies, organizations, and individuals relevant to the work of national reserve accounting.
Chapter II SPECIFIC PROVISIONS of article 3. Regulations on accounting system 1. In addition to the accounting vouchers issued by decision 19, this circular Manual Supplement 12 accounting applied to the Ministry, the State reserve units.
2. Category, model, explaining the content and methods of establishment of 12 additional accounting documents in item 1, this is specified in Appendix No. 1 attached to this circular.
Article 4. Regulations on accounting account system in addition to the account (TK) accounting issued by decision 19, this circular guide additional details or open a bank account: 1. The account 112 – bank deposits, Treasury account 4 additional level 3: TK 11211-national reserve capital deposits (money Vietnam); TK 11218-other deposits (money Vietnam); TK 11221-capital deposit reserves (foreign currency); TK 11228-other deposits (foreign currency).
2. additional account 151-Items purchased are on the road.
3.152-account material, additional material-level account 01: TK 1528-raw materials, other materials and 2 level 3: TK 15281-supplies for import, export, preservation of national inventories; TK 15288-other materials.
4.153-account tools, additional instruments-level account 01: TK 1538-tools, other tools and 2 level 3: TK 15381-tools, specialized tools for importing, exporting, preservation of national inventories; TK 15388-tools, other tools.
5. additional account-156 national reserve and 4 level 2: TK 1561-stores direct national preserve; TK 1562-national reserve preservation rental; TK 1563-bring national provisions; TK 1564-Row rotating national reserve items.
6. additional account 157-national reserve Goods temporarily exported for use.
7. Accounts receivable-311 Supplement 1-level account: account 3116-national reserve shortfall is compensated.
8. additional account 314-paid on selling national reserve and 2 level 2: TK 3141-payment for sale national reserve; TK 3148-payment of national inventories.
9. additional account-319-national reserve Goods lack of wait handles.
10.333-account The account must file additional State-level account 01:3339 account-The account payable on capital reserves.
11.336-advance account additional funding 2-level account: account 3361-national reserve capital; Account the other expense advance-3368.
12.337-account funding settlement already moved years later January additional member level 2:3374 account-costs listed in liner inventories and additional national-level account 02:33711-account of raw material, materials, tools, tools for the work, import export to preserve national inventories; 33718 account-raw materials, materials, tools, and other tools.
13. additional account-339-Row cuckolding national reserve pending.
14.342-payment account.
Supplement 2-level account: account 3421-payments of capital reserves; TK 3428-payments internally.
15. additional 432 account-savings.
16. additional accounts 451-national reserve funds.
17.461-account funding activities.
Supplement 3-level account: account 46113-funding national reserve profession (years ago); 46123 account-funds specialist national reserve (this year); 46133 account-funds specialist national reserve (the following year).
18. additional account 651-shipment cost national reserve and 2 level 2: TK 6511-years ago; TK 6512-this year.
19.652-account additional costs of production reserves and 2 level 2: TK-6521 years ago; TK 6522-this year.
20. additional account maintenance costs-653 national reserve items and 2 level 2: TK 6531-costs are the norm; TK 6532-costs no norms.
21. additional 654-cost account production reserves of relief, support, aid and 2 Member level 2: TK 6541-years ago; TK 6542-this year.
22.661-spending account additional activities 3-level account: account 66113-professional national reserve (years ago); Member Services-66123 national reserve (this year); 66133-business account national reserve (the following year).
23.008-accounts estimates additional operating expenditure account 01:0083-account expenditure estimation purchase national reserve.
Supplement 2-level account: account 00821-estimation services spending national reserves; 00828 account-no other often genera estimation.
24. The category accounting accounts after additional specified in annex No. 2 attached to this circular.
Article 5. The account 112 – bank deposits, Treasury 1. The content reflects the level of the accounts was added a) TK 11211-national reserve capital deposits (money Vietnam): reflects the number and situation of fluctuating capital deposit reserves in Vietnam of unit deposited at the Treasury.
b) TK-11218 other deposits (money Vietnam): reflects the funds in Vietnam of the unit (in addition to national reserve capital deposits) posted at the Bank, the Treasury.
c) TK 11221-capital deposit reserves (foreign currency): reflects the number and situation of fluctuating national reserve capital deposits in foreign currency of unit deposited at the Treasury.
d) TK 11228-other deposits (foreign currency): reflects the funds in foreign currency of the unit (in addition to national reserve capital deposits) posted at the Bank, the Treasury.
2. additional methods of certain accounting primarily a) Received GOVERNMENT EXCESSIVE national reserve capital levels, the level on the level or levels above the level of effects of capital purchases, budget levels by transfer, record: TK 112-Debt bank deposits, Treasury (11211) Have TK 451-national reserve capital (upper level national reserve funding) have the TK internal payment-342 (3421) (upper level application level which national reserve).
b) upon payment to the national reserve capital from GOVERNMENT EXCESSIVE, noting: TK 112-Debt bank deposits, Treasury (11211) Has 336-advance funding of TK (3361).
c) When granted on the national reserve capital levels under filed up the complete application or receiving money due under filed up, base newspapers, paper documents by the Bank, Treasury, recorded: debt TK 112 – bank deposits, Treasury (11211) Have TK 451-national reserve capital (monetary national reserve capital) Have TK internal payment-342 (3421) (complete application which DTQG receive money).
d) collect the money of the object of purchase national reserve, write: TK 112-Debt bank deposits, Treasury (11211) Have TK 311-receivables (3111).
DD) When filed on the money which GOVERNMENT EXCESSIVE national reserve, write: 333-the TK Debt to file state (3339) Have TK 112 – bank deposits, Treasury (11211).
e) When superior national reserve funding for lower level by deposits, record: TK-451 Debt national reserve capital Owed TK 342-national reserve Capital (3421) (an application) Are TK 112 – bank deposits, Treasury (11211).
g) when the subdivisions filed level on about national reserve capital funds not expended by deposits, levels below the record: TK-451 Debt national reserve capital Owed TK 342-national reserve Capital (3421) (repayment) of TK Has 112 – bank deposits, Treasury (11211).
h) When paying national reserve, purchase record: 331-Debt to pay the vendor (3311) has a TK 112 – bank deposits, Treasury (11211).
I) When The sales sector, national reserve but have not made a purchase of national reserve, the amount of sale filed about the State reserve Bureau, Ministry of industry, accounting, records: 311-TK Debt receivables (3118) Have TK 112 – bank deposits, Treasury (11211).
Article 6. 151-account customers are on route 1. This account is used to reflect the value of the goods purchased national reserve, belonged to the control of the unit but not on goods enter the warehouse, still in transit, also are in the or are posted in the seller's warehouse, the carrier.
2. accounting principles the account 151-Items purchased are going the way a national reserve) are considered to be administered directly by the unit but not yet enter the repository (on the road), including:-supplies of goods purchased national reserve, has paid the money or has accepted the payment but also to seller in , in the harbour or are in transit;
-Supplies of goods purchased on the national reserve to the unit but have not checked, enter the test repository.
b accounting customers) are going to be lines reflect the rates bill.
c) daily, upon receipt of the Bill, but not about to enter the warehouse accounting logging yet, which conduct against economic contract and save receipts to the private profile "customers are going way".

In you, if on entering the warehouse, accounting based on the votes to enter the repository and debit Bill TK 156-national reserve/Order Have TK related.
If you still haven't found the last of the base Bill TK-151 debit purchases are on the road, there are TK related.
d) accounting to open the shared details to track materials, goods of national reserves are going on the road for each consignment, each item under each contract.
3. The structure and content reflect the account's 151-Items purchased are going the way of the debt Party: the value of national inventories purchased are going yet about the warehousing of the unit.
Parties: the value of national inventories are going on line was about to enter the warehouse.
The party balance of the debt: national reserve goods value bought but are still on the road.
4. some accounting method is primarily a business) last quarter, based on the Bill of the national reserve goods purchased but not yet about to enter the warehouse, record: TK-151 Debt purchase road and There are 111-cash which TK TK 112 – bank deposits, Treasury (11211) Have TK 331-The account is charged (3311).
b) To you later, when national reserve goods purchased on the importing inventory, invoice and purchase base of votes enter the warehouse, TK 156 Debt-Items: national reserve (1561, 1562) Contains 151-customers are going TK road.
c) where the goods purchased are on the road suffer attrition, loss detection immediately when incurred or when inventory last quarter, based on the minutes of the loss, dents, accounting reflects national reserve goods value loss, dents, burn: TK-319 Debt national reserve pending shortage Has 151-TK buy are on the road.
Article 7. 152-account of raw material, materials 1. The content reflects of the TK level 2 and level 3 are added a) TK 1528-raw materials, other materials: reflect the value of raw materials, other materials in addition to the material, the material was reflected in the TK TK other details of 152.
b) TK 15281-supplies for import, export, storage inventories value reflect the national: materials for import, export activities, preservation of the national inventories.
c) other materials:-15288 TK reflects the value of the other materials are not materials for import, export activities, preservation of the national inventories.
2. additional texture and content reflect the account's 152-material, material Side: Debt-items actual value used for the import, export, preserve national reserve goods enter the warehouse;
-The actual value of materials used for the import, export, storage redundancy detection when inventory.
Parties:-the actual value of materials used for the import, export, storage inventories inventory export countries;
-The actual value of materials used for the import, export, preserving the lack of detection when inventory.
The party balance of the debt:-actual value of materials used for the import, export, preserved there is still in storage of the unit.
3. additional methods of certain accounting primarily a) warehousing supplies also used for import, export activities, preservation of national inventories, record: TK-152 Debt material, material (15281) Has 111-cash which TK TK 112 – bank deposits, Treasury (11218) Have TK 331-The account is charged (3311).
b) warehousing supplies for import, export, use, preserve national reserve goods bought by unplugging the estimate, record: TK-152 Debt material, material (15281) Have TK 461-funding activities (46123).
At the same time record with TK 008-operating expenditure estimates (00821) c) warehousing supplies due to be granted in kind to use for import, export activities, preservation of national inventories, record: TK-152 Debt material, material (15281) Have TK 461-funding activities (46123).
d) types of materials used for the import, export, preserve national reserve goods were used but used no off the record repository, retype: TK-152 Debt material, material (15281) (output prices) Have TK 651-import costs Have national reserve TK 652-cost production national reserve Have TK 653-costs of preserving national inventories Have TK 654-export costs national inventories of relief, support, aid) materials for import export, preserve national reserve row cuckolding discovered when inventory, unknown cause, scoring 152-TK: debt material, material (15281) Have TK 331-The account is charged (3318).
e) output of materials used for import, export, storage of the goods or the national reserve to production reserves of relief, assistance, aid, Debt record: TK 651-costs enter national reserve goods Owed TK 652-costs of production of National Debt reserve TK 653-costs to preserve national reserve goods Owed TK 654-cost production national reserve relief, support, aid has a TK-152 paraphernalia, ingredients (15281).
g) materials used for the import, export, preserving the lack of detection when inventory, not yet determine the cause pending: TK-311 Debt receivables (3118) Have TK 152-materials, materials (15281).
h) accounting materials, materials for import, export, storage inventories inventory national last year: based on the report on the inventory of supplies and goods on December 31, the accounting establishment "certificate from logging to" reflect the full value of the materials, materials for import, export, preserve national reserve inventory items related to funding of operational-level budget in years to settlement in the year's activity report (which clearly: the value of raw materials, materials for preserving national reserve found last inventory on December 31), record: 661-TK activity Debt (66123) 337-funds were TK Have settlement moved years later (33711).
Then, when the export of raw materials, materials used for the preservation of national inventories, record: 653-TK Debt costs to preserve national reserve goods (6531, 6532) Have TK 152-materials, materials (15281).
At the same time, record: 337-funds were TK Debt Settlement moved years later (33711).
There are TK 653-costs of preservation of national inventories (6531, 6532).
Article 8. 153-account tools, the tool 1. The content reflects of the TK level 2 and level 3 are added a) TK 1538-tools, other tools: reflects the value of tools, tools other than the tools, instruments were reflected in the TK TK details of 153.
b) TK 15381-tools, specialized tools for importing, exporting, preserve national reserve: row reflects the value of the tool, the tool serves to import, export, storage of the unit.
c) TK 15388-tools, other tools: reflects the value of tools, other tools is not the tool, the tool serves to import, export, storage inventories of national units.
2. additional texture and content reflect the account's 153-Debt Party tools tools:-value tools, specialized tools for importing, exporting, preserve national reserve goods enter the warehouse;
-Actual value tools, specialized tools for importing, exporting, preserve national reserve row cuckolding discovered when inventory.
Parties:-the value of tools, specialized tools for importing, exporting, preserve national reserve goods output;
-Actual value tools, specialized tools for importing, exporting, preserve national reserve items discovered missing when the inventory.
The party balance of the debt:-actual value tools, specialized tools for importing, exporting, preserve national reserve goods still in the arsenal of the unit.
3. additional methods of certain accounting primarily a) warehousing tools, specialized tools to import, export, storage inventories purchased outside the country to use for national reserve activity, record: 153-TK tools, Debt tools (15381) Has 111-cash which TK TK 112-bank deposits , Treasury (11218) Have TK 331-The account is charged (3311).
b) warehousing tools, specialized tools for preservation bought by unplugging the estimate, record: 153-TK tools, Debt tools (15381) Have TK 461-funding activities (46123).
At the same time record with TK 008-operating expenditure estimates (00821).
c) The type of tool, the tool has been used for import, export, storage, but not exhausting, to re-enter the record: 153-TK tools, Debt tools (15381) Have TK 651-import costs Have national reserve TK 652-cost production national reserve Have TK 653-costs of preserving national inventories Have TK 654-costs of production aid national reserve support, aid.
d) output tools, specialized tools for importing, exporting, preserve national reserve found, based on the purpose of use, TK 651: debt-record costs enter national reserve goods Owed TK 652-costs of production of National Debt reserve TK 653-costs to preserve national reserve goods Owed TK 654-costs of production aid national reserve , support, aid has a TK 153-tools, tools (15381).
DD) when the provision of funds to subdivisions by tools, specialized tools for importing, exporting, preserve national reserve: row-level on record levels of debt: When TK 461-funding activities (46123) Have TK 153-tools, tools (15381).
-Subdivisions when received, record: 153-TK tools, Debt tools (15381) Have TK 461-funding activities (46123).
e) tools, specialized tools to import, export, storage redundancy, lack of detection when inventory, an unspecified cause pending:-tools, specialized tools for importing, exporting, preserve national reserve items discovered missing, write: TK-311 Debt receivables (3118) Have TK 153-tools instruments (15381).
-Tools, specialized tools to import, export, storage inventories, discovery national record: 153-TK tools, Debt tools (15381) Have TK 331-The account is charged (3318).
g) accounting tools, tools for importing, exporting, preserve national reserve found last years inventory: based on the report on the inventory of supplies and goods on December 31, the accounting establishment "certificate from logging to" reflect the full value of tools, tools for importing, exporting, preserve national reserve inventory items related to funding of operational-level budget in years to settlement in the year's activity report (which clearly: the value of tools, tools for preserving national reserve found last inventory on December 31), record: 661-TK activity Debt (66123) 337-funds were TK Have settlement moved years later (33711).
Then, when the production of materials used for the import, export, storage inventories, record National Debt: 653-cost preservation of TK inventories (6531, 6532) Have TK 153-tools, tools (15381).
At the same time, record: 337-funds were TK Debt Settlement moved years later (33711) 653-cost TK Have preserved every national reserve (6531, 6532).
Article 9. Your account-156 national reserve

1.156-account reserves used to reflect the existing situation and the number of variables of the value types to the national reserve according to the target State.
2. accounting principles Member 156 national reserve-a) To the full observance of regulations on the management of import, production of the national reserve; When the import, export, all have to do the full procedure for weight, measurement, counting, and making it compulsory to establish warehousing, export warehouse Voucher Slips; before the import to adequately test the quantity, quality.
b) accounting to open the shared details to some records, the value of each type of import, export, goods inventory. The case discovered the difference between the books and the fact must determine the cause and to report immediately to the Chief Accountant and unit heads told to timely handle. In the repository, store keeper must open the Windows or tag the repository tracks the number of import, export, each type of item.
c) import, export, accounting, national provisions exist under the actual price. The determination of the actual price used for accounting log base, are specified as follows:-actual price enter the repository are calculated according to the actual purchase price (including VAT, if applicable), the price indicated on the vouchers, invoices (where this internal transfer, debt collection by rows).
-Actual output Prices are applied according to the method of determining the actual weighted average price.
3. The structure and content reflect the account's 156-Debt Party national reserve:-actual value national reserve warehousing;
-Actual value reserves discovered admit warehousing.
Parties:-actual value national reserve inventory export (export sales, export, transfer, export loans, export, use, ...);
-Actual value reserves discovered missing;
The party balance of the debt: the real value of the reserves we have in stock.
4. The account-156 national reserve, has four level 2: a) 1561 account-direct national reserve Goods Storage: this user account to reflect the current number of national reserve goods due to direct conservation unit.
b) 1562-account reserves to hire storage: this user account to reflect the existing number of types national reserve rental units to other units to preserve households.
c) 1563 account-national reserve offers: this account is used to reflect the current number of types national reserve units provide machining.
d) 1564 account-national reserve in rotation: change the account used to reflect the current number of the national reserve of alternating items.
5. some accounting method is primarily a) professional accountancy national reserve directly preserve or preserving rental-national reserve Goods purchased on the importing the repository, based on the sales receipt, warehousing and vote the relevant vouchers, record: TK 156 Debt-Items national reserve (1561 or 1562) Has 111-cash which TK TK 112-bank deposits , Treasury (11211) Have TK 331-The account is charged (3311).
When a purchase by estimating national reserve, write: 156-TK Debt national reserve (1561 or 1562) Have TK 451-national reserve funds.
At the same time record with TK 0083-purchase spending estimates to the national reserve.
-Enter the national reserve by the inventory level on contracts and payment: + subdivisions directly managed orders when getting inventories due to national-level on the contract and payment.
When done entering national inventories, record: TK 156 Debt-Items national reserve (1561 or 1562) Has 342-internal payment TK (3421).
When the superior's decision to increase the national reserves, scoring: debt-paying 342 TK internal (3421) Have TK 451-national reserve funds.
+ Superior unit At: When receiving input profiles full of subdivisions, accountant determine the amount payable to the customer, record: 342-TK payment Debt internally (3421) Have TK 331-The account is charged (3311) When the customer pays, ghi: TK 331-Debt repayments (3311) has a TK 111-cash (1111) has a TK 112-bank deposits , Treasury (11211).
-Valued excess reserves discovered through inventory, record: TK 156 Debt-Items national reserve (1561) Have TK 339-Row cuckolding national reserve pending.
-National reserve shipping + consignee national reserve, write: 156-TK Debt national reserve (1561) Has 342-internal payment TK (3421).
+ When the decision to increase the capital, recorded: debt-paying 342 TK internal (3421) Have TK 451-national reserve funds.
+ The unit production of the national reserve, write: debt-paying 342 TK internal (3421) Have TK 156-national reserve (1561, 1562).
Upon the decision to reduce capital, write: debt capital-451 TK national reserve Have TK internal payment-342 (3421).
-Added national inventories when aid, assist, mobilize contributions of organizations and individuals, TK-156: debt record national reserve (1561, 1562) Contains TK 451-national reserve funds.
-National inventories are on the road to enter the unit's inventory, record: TK 156 Debt-Items national reserve (1561, 1562) Contains 151-customers are going TK road.
-When national reserve sales, record: 314-paid about TK Debt sales national reserve (accounting) (3141) Have TK 156-national reserve (1561, 1562).
-Temporary export goods case to serve the mission according to the decision of the authority, record: 157-TK Debt national reserve to temporarily export the use TK 156-national reserve (1561, 1562).
-Valued national reserve shortfall when the slopes detected deficiencies, warehouse inventory, based on the record, record: 319-TK Debt national reserve Goods lack pending Have TK 156-national reserve (1561, 1562).
b) accountancy national reserve offers work-When production national reserve offers tools, based on the value of inventories, the actual national record: TK 156 Debt-Items national reserve (1563) there are TK 156-national reserve (1561, 1562).
-When the goods receipt of the national reserve after the outsourcing of warehousing, based on real production values to bring tools, record: 156-TK Debt national reserve (1561, 1562) Contains TK 156-national reserve (1563).
c) accountancy national reserve alternate export items-When production national reserve rotate items, based on the value of inventories, the actual national record: TK 156 Debt-Items national reserve (1564) Are TK 156-national reserve (1561, 1562).
-When the goods enter national reserve rotate items, write: 156-TK Debt national reserve (1561, 1562) Contains TK 156-national reserve (1564).
Article 10. 157 accounts-national reserve Goods temporarily exported using 1. 157 accounts-national reserve Goods temporarily exported used used to reflect the number of rows of the national reserve to temporarily export the use situation and changes in the national reserve goods temporarily exported for use.
2. accounting principles 157 accounts-national reserve Goods temporarily exported using a) 157 accounts-national reserve Goods temporarily exported using only used in direct management units national reserve.
b) temporarily, recovery, technical maintenance and re-enter national reserve warehouses are made in accordance with the current regulation mode, in particular: – National Reserve Items only be used temporarily when a decision of the authority to promptly serve the duty arises;
-After completion of the mission to recover the right technical maintenance and repair, re-enter the national stockpile and preserved according to the current rules.
c) inventories inventory export countries to temporarily use and enter the repository when the revocation is reflected by the actual value of each type of national inventories.
d) unit to open the details window to manage, keep track of each kind of temporary export national inventories using.
3. The structure and content reflect the account's 157-national reserve Goods temporarily exported using the Debt Party: actual values of inventories using temporary national Stakeholders: national reserve goods value using makeshift recovery of warehousing, export levels of use or export sale.
The party balance of the debt: national reserve goods value is used.
4. some accounting method is primarily a business) When exporting inventory national reserve to promptly serve the duty arising under decisions of the authority, based on the votes and output the relevant vouchers, record: 157-TK Debt national reserve to temporarily export the use TK 156-national reserve (1561 , 1562).
b) revoke the order of the national reserves entered the depot shortly after completion of the quest to preserve under the current rules, based on the votes to enter the repository and the relevant vouchers, record: TK 156 Debt-Items national reserve (1561, 1562) Contains TK 157-national reserve Goods temporarily exported for use.
Article 11. 311-accounts receivables 1. The content reflects of the TK level 2 are additional member 3116-national reserve deficiency compensation: reflecting the debt situation and the payment of the debts of the material compensation due to loss, damage to materials, goods of national reserves by decision processing , getting compensation.
2. additional texture and content reflect the account's 311-Debt Party receivables:-amount currency value items national reserve shortfall is compensated by the decision process.
-The value of accounting reserves for loans-the amounts receivable on national reserve ministries have yet to purchase national reserve.
Parties:-the amount of money collected by the individual, the collective (in and out of the unit) to do as national reserve goods shortage;
-The transfer of the value of national reserve goods accounting for loans obtained by money or by row.
The party balance of the debt: the debt-due do lack every national reserve have to collect;
-The value of goods accounting for loan also national reserve.
3. additional methods of certain accounting primarily a) receivable accounting national reserve found missing-value reflects the national reserve found lacking, the compensation receivable upon the decision of the authorized processing: where the price currency according to the decision of higher processor price accounting TK: debt, record 311-receivables (3116) (price currency according to decision processing) Have TK 319-Row missing national reserve pending (according to the accounting price) Have TK 451-national reserve capital (greater disparity of accounting rates).
Case price currency following a decision to lower the price of processing, accounting record: TK-311 Debt receivables (3116) (price currency according to decision processing) Owed TK 451-national reserve funds (number of smaller price difference accounting)

There are TK 319-Row missing national reserve pending (according to the accounting price).
When currency is money, record: TK-111 cash, Debt or debt TK 112 – bank deposits, Treasury (11211) Have TK 311-receivables (3116).
b) accounting receivable lending Nations stockpile goods-shipment loans, reflecting the value of national inventories for other units of the loan following a decision of the authority, recorded: 311-TK Debt receivables (3118) (accounting rates) have the TK 156-national reserve (1561 , 1562) (accounting rate).
-When the recovery of the debts of every national reserve for loans: the loan units every case + national reserve of repayment by the row, record: 156-TK Debt national reserve (1561, 1562) (accounting rates) Have TK 311-receivables (3118) + the loan units every case national reserve the repayments with money , write: 314-paid about TK Debt sales national reserve (3148) (according to the price currency loan debt) 451-TK Debt national reserve capital (price difference smaller loan debt accounting price).
There are TK 311-receivables (3118) (accounting rates) Have TK 451-national reserve capital (price difference greater loan debt collection accounting price).
Article 12. Account 314-paid on selling national reserve 1. Account 314-paid on selling reserves used to reflect the situation of paying the national reserve sales, currency debt loans charged by money according to the decision of the authority.
2. accounting principles the account 314-paid on selling national reserve: a) the TK 314 used in direct sales units of national currency reserves of money, loan debt collection inventories of countries charged with money.
b) this account must be a detailed accounting for the sale of content, currency loan debt and currency liquidation of inventories countries, according to each object, each payment.
c) this account does not have the balance.
3. The structure and content of the reflection of the account 314-paid on selling the debt Party: national reserve-Reviews of national inventories accounting export sale by the decision of the authority;
-National reserve worth of loan rates accounting (corresponding to the number of rows for loans have debt collection are in the money);
-Expenses for liquidation of inventories countries arise;
-The transferred amount budget currency lodging on the liquidation of inventories countries is greater than the cost of liquidation.
-The transfer price disparity greater than price national reserve goods accounting export sales;
-The transfer price difference liquidation income greater than the cost of liquidation of national inventories;
-The transfer parts the difference between the proceeds of the debt is greater than the value of the number of accounting provisions for loan debt has been in the money;
Parties: – reflect the amount the buyer has filed respectively with the exported goods sold, liquidated;
-The amount the borrower every national reserve pay as determined by the competent authority.
-The switch to operate the section spreads the proceeds of liquidation of inventories of smaller countries the cost of liquidation.
-The difference in transfer price less than the price of capital (cost accounting) every national reserve-The transfer of the difference between the proceeds of the debt is smaller than the value of the number of accounting provisions for loan debt has been in the money;
This account has a 2 level 2:-TK 3141-payment of national reserve: sales reflected the payment of national reserve sales.
TK-3148-payment on every national reserve: reflects other payments (loan stock, liquidation) about every national reserve.
4. some accounting method is primarily a business) sales export accounting national reserve:-When collect money in advance of the national reserve, purchase record: 111-TK cash Debt (1111) TK 112-Debt bank deposits, Treasury (11211) Have TK 311-receivables (3111) – When production , reflecting the price of accounting national reserve production sale, recording: 314-paid about TK Debt sales national reserve (accounting) (3141) Have TK 156-national reserve (1561, 1562) (cost accounting)-The transfer of the proceeds of the sale of the national reserve corresponds to the number of exported goods for sale TK: debt, record 311-receivables (3111) (according to the sale price) Have TK sales payment-314 national reserve (in price) (3212).
At the same time the transfer of the difference between the selling price and cost accounting: + case sale price disparity greater than the price difference in number, accounting records: 314-paid about TK Debt sales national reserve (3141) Have TK 451-national reserve funds.
+ Case sale price difference smaller than the price difference in number, accounting record: TK 451-Debt capital reserves Have TK sales payment-314 national reserve (3141) b) accounting currency debt loans national reserve: goods-shipment national reserve loans, reflecting the price of accounting national reserve for loans TK: debt, record 311-receivables (3118) Have TK 156-national reserve (1561, 1562) (according to the accounting price) – When borrower debt collection inventories of countries charged with money, record: 111-TK cash Debt (1111) TK 112-Debt bank deposits, Treasury (11211) Have TK sales payment-314 national reserve (3076).
-The transfer of the value of accounting national reserve loan has obtained money, record: 314-paid about TK Debt sales national reserve (according to price debt collection) (3076).
TK-451 debt national reserve capital (the difference between the price currency debt loans is under accounting price) Have TK 311-receivables (3118) (accounting rates) Have TK 451-national reserve capital (the difference between the price currency debt loans greater than the accounting price) c) liquidation sales order accounting national reserve-When collect money in advance of the buyer on the purchase of liquidation of inventories , record: 111-TK cash Debt (1111) TK 112-Debt bank deposits, Treasury (11211) Have TK 311-receivables (3111) – When production national reserve liquidation under the decision of the authority, the base output Votes, note: TK-451 Debt national reserve funds Have TK 156-national reserve (1561 , 1562) (accounting rate).
-The transfer of the proceeds of liquidation of inventories (liquidation price) corresponding to the mass of every national reserve has been liquidated, recording: TK-311 Debt receivables (3111) Have TK sales payment-314 national reserve.
-Reflect the amount spent on liquidation of inventories, record: 314-paid about TK Debt sales national reserve (3148) Have the TK 111 (1111), 112 (11211).
-The case of the proceeds from the liquidation of inventories countries bigger than chi liquidation stores, national filing GOVERNMENT EXCESSIVE disparity in numbers, record: 314-paid about TK Debt sales national reserve (3148) 333-the TK must Be filed with the State (3339).
-The case of the proceeds from the liquidation of national inventories are not enough to offset the cost, if the GOVERNMENT EXCESSIVE spending from national reserve for operation of the unit, write: 661-TK activity Debt (genus liquidation spreads-currency liquidation) Are TK sales payment-314 national reserve (3148) article 13. 319-account reserves lack pending 1. This account is used to reflect the value of the quantity of national reserve deficiency, loss and cargo handling situation national reserve deficiency, loss. This account is only used in the units directly managed stores nationally.
2. accounting principles Member 319-Row missing national reserve pending a) in all cases national reserve found lacking, units must set the minutes for each category, for each stock and to determine the cause of the deciding authority to handle.
b the lack of national reserve) must be monitored in detail for each object, and type specific processing situation of each type.
3. The structure and content reflect the account's 319-national reserve Goods lack of pending Debt Party: national reserve goods worth missing pending in States.
Parties: national reserve goods worth missing was handled at the discretion of the authority.
The party balance of the debt: national reserve goods worth missing the last pending.
4. some accounting method is primarily a business) National Reserve Items discovered missing, based on the report and the related documents, record: 319-TK Debt reserves lack pending Have TK 156-national reserve (1561, 1562).
b) When a decision of the authorized processing, record:-If the decision to handle the enabling national reserve capital reduction, record: 451-TK Debt national reserve capital (accounting rates) have the TK 319-Row missing national reserve pending (according to the accounting price).
-If the decision to handle currency compensation with money, record: + case reviews currency higher compensation rates, accounting record: TK-311 Debt receivables (3116) (rates of compensation) Has 319-TK reserves lack pending (according to the accounting price) Have TK 451-national reserve capital (price difference currency compensation greater than the accounting price) + the case compensated income lower than the cost price accounting, record: TK-311 Debt receivables (3116) (compensation rates) Owed TK 451-national reserve capital (price difference smaller compensation income accounting price) have the TK 319-Row missing national reserve pending (according to the accounting price).
Article 14. 333 account-The account to pay the State the 1. The contents reflect the account's level 2 are additional accounts payable items-3339 capital reserves: reflects the amount of capital reserves to pay the State.
2. additional accounting guidelines 333 account-The account payable to the State: a) the case of sales which do not use the national reserve to purchase national reserve, the unit was assigned to the national stockpile sales must submit the State budget execution within the prescribed time limit from the date of the sale;
b) the proceeds from the liquidation of the national inventories, after deducting the expenses according to the current regulations are filed with the State budget within the prescribed time limit after the end of liquidation.
3. additional texture and content reflect the account's 333-The account must submit to the State Party the debt: national reserve capital has filed State.
Parties: national reserve capital to pay the State.
The balance of parties: national reserve capital remaining to be paid to the State.
4. additional methods of certain accounting primarily a) of the proceeds from the liquidation of inventories countries bigger than chi liquidation stores, national filing GOVERNMENT EXCESSIVE disparity in numbers, record: 314-paid about TK Debt sales national reserve (3148)

There are 333-account payable of TK (3339).
b) When transferring the money remitted to the State, record: 333-the TK Debt to file state (3339) Have TK 112 – bank deposits, Treasury (11211).
Article 15. 336-advance account funding 1. The content reflects the level of the accounts was added a) 3361 account-capital reserves: reflect national reserve capital unit of GOVERNMENT EXCESSIVE application and the payment of which was in the time of estimate budget has not yet been authorized.
b) 3368 account-other funding: advance reflects the addition of capital outlay national reserve units was of GOVERNMENT EXCESSIVE and the payment of the application during the budget estimates have not yet been authorized.
2. additional account accounting rule 336-advance funding a) when the unit needs capital to purchase national reserve have seasonality, new purchase before selling old items as planned export sale of alternating items, the Ministry of industry, management of the national reserve have suggested text for the Ministry of finance from State budget; the Ministry of industry, national reserve management has the responsibility to repay the amount after the application has completed the sale of bartered national reserve according to the plan.
b) when the unit is for the GOVERNMENT EXCESSIVE capital reserves after the completion of the sale items to the national reserve according to the plan must have the responsibility to refund the money already.
3. additional texture and content reflect the account's 336-Debt Party funding: advance Capital reserves had charged GOVERNMENT EXCESSIVE.
Parties: national reserve capital was the advance of GOVERNMENT EXCESSIVE.
Lateral balance: the amount of capital reserves also advance of GOVERNMENT EXCESSIVE.
4. additional methods of certain accounting primarily a) reserve unit case national capital to purchase national reserve have seasonality, new purchase before selling old items as planned alternately every change. When was GOVERNMENT EXCESSIVE for advance national reserve capital, the paper reported base of TK: debt record, 111 KBNN-TK 112 Debt-cash bank deposits, Treasury (11211) Has 336-advance funding of TK (3361).
b) When returned to the GOVERNMENT EXCESSIVE amount, record: 336-TK Debt advance funding (3361) Have TK 112 – bank deposits, Treasury (11211).
Article 16. 337-account funding settlement was moved the following year to 1. The content reflects of the TK level 2 and level 3 are complementary: a) 3374-account costs listed in liner national inventories: the inventory costs reflect the actual liner was completed but not yet have national reserve goods enter the warehouse was in settlement funding source this year Turning next year.
b) account 33711-raw materials, materials, tools, tools for the work to preserve: reflections of raw material, materials, tools, tools for the work of preserving the inventory was in settlement funding source this year Turning next year.
c) account 33718-raw materials, materials, tools, other tools: reflect the raw materials, materials, tools, other tools have inventory in settlement funding source this year Turning next year.
2. additional texture and content reflect the account's 337-funding settlement was moved the following year, as follows: the listed cost:-Debt Party seals does not yet have national inventories have settlement of previous years, this year was used to enter the national inventories;
-The value of raw materials, materials for preservation work on the settlement was funding the previous year, this year export use.
Parties:-the costs listed lined completed but not yet to have found the country had reserves on settlement funding activities of the year moved the following year to track management, use;
-The value of raw materials, materials for preservation work inventory have settlement on funding source this year moved the following year to track, manage, use.
Party balance of:-costs of inventory completed but not yet lined with national reserve warehousing;
-The value of raw materials, materials for preservation work inventory have settlement on funding this year but have yet to use the move next year.
4. additional methods of certain accounting primarily a) material accounting, materials, tools, tools for the preservation of national inventories inventories last year: based on the report on the inventory of supplies and goods on December 31, the accounting establishment "certificate from logging to" reflect the full value of the raw materials , materials, tools, tools for the preservation of national inventories inventories relate to operational funding of the budget in the year to finalize on spending the year's activity report (which clearly: the value of raw materials, materials, tools, tools for preserving national reserve found last inventory on December 31) , write: 661-TK activity Debt (66123) 337-funds were TK Have settlement moved years later (33711).
Then, when the export of raw materials, materials, tools and instruments used for the preservation of national inventories, record: 653-TK Debt costs to preserve national reserve goods (6531, 6532) Have the TK 152, 153.
At the same time, record: 337-funds were TK Debt Settlement moved years later (33711).
There are TK 653-costs of preservation of national inventories (6531, 6532).
b) for costs listed yet lining every national reserve-last year, based on the costs incurred in the lining in the inventory completed but not yet have national reserve goods enter the warehouse (TK balance 653) settlement on the genus reported activity, record: 661-TK activity Debt (66123) 337-funds were TK Have settlement moved years later (3374).
-For the costs listed yet finished lining every national reserve have settlement on funding in previous years, in the year when enter national reserve inventory, record: 337-funds were TK Debt Settlement moved years later (3374) 653-cost TK Have preserved every national reserve.
Article 17. 339-account Row cuckolding national reserve pending 1. 339-account Row cuckolding national reserve pending used to reflect the value of the quantity of redundant national reserve have yet to determine the cause and situation of handling excess inventories.
2. accounting principles 339-account Row cuckolding national reserve pending: a) in all cases detected every superfluous national reserve, the unit prepares the minutes for each category, for each stock, determine the cause of the deciding authority to handle.
b national reserve) admit to tracking the details of each object, each type of order and the situation is handled.
3. The structure and content reflect the account's 339-Row cuckolding national reserve pending Debit Side: value row cuckolding national reserve was processed according to the decision of the authority.
Parties: the value row cuckolding national reserve pending in States.
Lateral balance: the value row cuckolding national reserve pending the end of the period.
4. some accounting method is primarily a) business case arises every superfluous national reserve have yet to determine, based on the report and the relevant vouchers, record: TK 156 Debt-Items national reserve (1561) Have TK 339-Row cuckolding national reserve pending.
b) when deciding to handle the excess inventories of the authority, pursuant to decision processing to a specific case-by-case decision on inventories were recorded an increase in the capital reserves: TK-339 Debt national reserve surplus pending Have TK 451-national reserve funds.
-The case of the decision to pay the excess inventories for organizations, individuals, TK-339: debt record national reserve pending redundancy Have TK 331-The account is charged (3311).
Article 18. 342 account-internal payment 1. The content reflects of the TK level 2 added a) 3421 account-payment reserves equity: reflects payments between the internal units of capital reserves;
b) account 3428-payments in other internal: reflect the payments between the internal divisions about the account other than national reserve capital;
2. additional texture and content reflect the account's 342-Side internal Debt payments:-national reserve Capital levels to lower levels;
-Filed charged national reserve capital got responses from the upper level;
-Production national reserve by transfer;
-The move to increase capital reserves.
Parties:-receive national reserve capital from the upper level;
-Receive national reserve capital subdivisions hoan;
-Enter national reserve goods due to switch;
-The transfer of rising national reserve funds.
The party balance of the debt:-national reserve Capital levels to lower levels;
-National reserve Goods shipped not transformed.
Party balance of:-national reserve Capital remaining applicants from the upper level;
-National reserve Goods shipped not transformed.
3. additional methods of certain accounting primarily a) in superior accounting unit:-when the application level of capital reserves for subdivisions (or granted on payment of the purchase money subordinate households), scoring: debt-paying 342 TK internal (3421) Has 111-cash which TK TK 112-bank deposits , Treasury (11211).
-The superior case contracting and payment of purchase, receipt of the shipment record full of subdivisions, accountant determine the amount payable to the customer, record: 342-TK payment Debt internally (3421) Have TK 331-The account is charged (3311).
-When there is a decision to increase the source for subdivisions, record: 451-TK Debt national reserve funds.
There are 342-internal payment TK (3421).
-Superior unit receive the money capital of subordinate filed charged, write: debt-Debt cash 111 TK TK 112 – bank deposits, Treasury (11211) Has 342-internal payment TK (3421).
b) in accounting units under:-upon application to the national reserve of capital level on, record: 111-cash Debt debt-TK TK 112 – bank deposits, Treasury (11211) Has 342-internal payment TK (3421).
-When the capital paid apps on the upper level, record: 342 internal payment debt-TK (3421) Has 111-cash which TK TK 112 – bank deposits, Treasury (11211).
-When the goods enter national reserve internal transfer, record: 156-TK Debt national reserve (1561) Has 342-internal payment TK (3421).
-When the production of the national reserves of internal transfer, record: 342-TK payment Debt internally (3421) Have TK 156-national reserve (1561).
-When the upper level has decided to increase the source for subdivisions, notes: debt-paying 342 TK internal (3421) Have TK 451-national reserve funds.
-When the upper level has decided falling source for subdivisions, record: 451-TK Debt national reserve funds.
There are TK internal payment 342 (3421).
Article 19. 432-account cost savings

1. TK 432-savings fee reflects the cost savings is part of the difference between the total funding was affected by the quota minus the total actual costs to implement the import, export, relief, aid, support and maintenance of national inventories and the cost savings are from the upper level.
2. accounting principles the account fee a savings of Foundation-432) unit to track the source details form the cost savings from cost savings, cost, cost of preserving national inventories and the cost savings are from the upper level.
b) national reserve units are used to extract cost savings benefit funds, reward Fund and additional income for the officers, servants, employees, stores, repair, construction of service facilities for the management of the national reserve of the unit in accordance with the financial mechanism.
c) heads the Ministry of industry, management of the national reserve and the General Director of the State reserve Bureau decided cost-saving conditioning between the subdivisions. These units perform the higher-level or receiving from the upper level of cost savings under Save conditioner fees decision of the heads of the Ministry of industry, management of the national reserve and the General Director of the State reserve.
2. Structure and content of the accounts of the 432 reflection-Debt Party fee savings:-the terms of use from the premium savings fund under the provisions of the financial mechanism;
-Saving Of costs filed up the upper level by the decision of the superior conditioning (for);
-Cost saving Of aircondition down under (for the upper level).
Parties:-The formation fee savings account in accordance with the financial mechanism;
-Save the fee received by the decision of the superior conditioning (for).
-Cost savings under the Number filed up (for the upper level).
The balance Of the cost savings: there is still unused.
3. some accounting method is primarily a business) determine the amount of the difference between the total funding was affected by the quota minus the total actual costs to implement the import, export, relief, aid, support and maintenance of national inventories to cost savings, record : TK 651-Debt costs to enter national reserve goods Owed TK 652-costs of production of National Debt reserve TK 653-costs to preserve national reserve goods Owed TK 654-costs of production reserves of relief, support, aid has a TK 432-savings.
b) When transferring the money to save the charge level up on the decision of the superior conditioning, subdivisions: the debt cost savings-432 TK Have TK 111-cash which TK 112 – bank deposits, Treasury (11218) c) when cost savings on air conditioning down, subdivisions burn TK: debt-cash Debt TK 112 111 – bank deposits, Treasury (11218) Have TK 432-savings.
d) when cost savings under filed up the discretion of conditioner, level on record: 111 cash Debt debt-TK-TK 112 – bank deposits, Treasury (11218) Have TK 432-savings.
DD) When transferring the money to save the charge regulator to lower levels, level on record: the debt cost savings-432 TK Have TK 111-cash which TK 112 – bank deposits, Treasury (11218).
e) When quoting reward funds, welfare of the unit from the cost savings according to the regulations of the financial mechanisms, record: the debt cost savings-432 TK Have TK-431 funds (4311, 4312).
g) when using the cost savings to supplement income for public servants under the rules, write: debt cost savings-432 TK Have TK 334-pay of public servants.
h) When stores fixed assets by cost savings, Debt record: TK 211-tangible fixed assets Have TK TK 112 111-Had cash-bank deposits, Treasury (11218) Have TK 331-The account is charged.
At the same time recorded an increase in the funds that form the LOAN, noting rising costs savings, record: the debt cost savings-432 TK Have TK 466-funding form the LOAN.
Article 20. 451 account – national reserve capital 1. 451-account capital reserves to reflect the existing situation and the numbers increase, rising national reserve funds in the unit.
2.451 account accounting principles – national reserve capital a) national reserve funds must be used for your purposes, the case raises, rising national reserve capital shall be competent to decide;
b) does not reflect on 451 account-capital reserves capital reserves unit was to advance GOVERNMENT EXCESSIVE.
3. The structure and content reflect the account's 451-national reserve capital Debt: Party-national reserve capital filed charged superiors, budget;
-National reserve Capital levels to lower levels;
-National reserve Capital levels used does not collect the money;
-Lack of national inventories are processed reduce record national reserve capital by decision;
-Other cases as a rule are recorded reducing the national reserve funds.
Parties:-receive national reserve capital due to the budget level, upper level grade;
-Receive national reserve capital levels under filed up;
-National inventories value is recorded an increase in the capital reserves according to the decision;
-Other cases prescribed recorded increase capital reserves.
The balance of parties: national reserve funds available.
4. some accounting method is primarily a) business cases recorded an increase in the capital reserves:-upon capital reserves due to the budget level, the superior level, record: 111-TK cash, Debt or debt TK 112 – bank deposits, Treasury (11211, 11221) Have TK 451-national reserve funds.
-Receive national reserve capital by subordinate filed up, record: 111-cash Debt debt-TK TK 112 – bank deposits, Treasury (11211) Have TK 451-national reserve funds.
-National inventories value is recorded an increase in the capital reserves according to the decision of the authority, record: 339-TK Debt national reserve surplus pending Have TK 451-national reserve funds.
-The value of the row entry national reserve transfer, aid, support ..., TK-156: debt record national reserve (1561, 1562) Contains TK 451-national reserve funds.
-The difference between the selling price greater than price national reserve goods accounting production sale, recording: 314-paid about TK Debt sales national reserve (3141) Have TK 451-national reserve funds.
-The transfer to capital reserve capital increase advance countries by a decision of the authority, the record: debt-paying 342 TK internal (3421) Have TK 451-national reserve funds.
-The difference between the price currency items compensation reserves greater lack of reviews, accounting record: TK-311 Debt receivables (3116) Have TK 451-national reserve funds.
b) case record national reserve capital reduction:-production national reserve to liquidation under the decision of the authority, record: TK-451 Debt national reserve funds.
There are TK 156-national reserve (1561, 1562).
-When superior national reserve funding for subdivisions or subdivisions filed capital to level on record, TK-451: debt capital reserves.
There are TK 112 – bank deposits, Treasury (11211).
-When decided to reduce the source due to the internal transfer of national inventories, record: TK-451 Debt national reserve funds Have TK internal payment-342 (3421).
-National reserve goods worth missing, when a decision of the authorized processing, record: + case allowing reduction of capital reserve records, national records: TK-451 Debt national reserve capital (accounting rates) have the TK 319-Row missing national reserve pending (according to the accounting price).
+ Number of difference between the price currency lower compensation reviews, accounting record: TK-451 Debt national reserve capital (price difference currency lower compensation cost accounting) that TK 319-national reserve Goods lack of wait handles.
-Source reduction case when the destruction of national inventories, record: TK-451 Debt national reserve capital (accounting rates) have the TK 156-national reserve (1561, 1562).
-National inventories value export relief, assistance, aid, according to the decision of the authority, record: 451-TK Debt national reserve capital (accounting rates) have the TK 156-national reserve (1561, 1562).
-The difference between the selling price is lower than the price of national inventories accounting export sales, record: TK-451 Debt national reserve funds.
There are TK sales payment-314 national reserve (3141).
Article 21. 461-account funding activities 1. The content reflects the level of the accounts was added a) 46113 account-funds specialist national reserve (years ago): this account reflects the funds due to the budget level for the unit to perform the import, export, storage, relief, aid, support of national inventories; property shopping a particular expertise; insurance, liquidation, destruction of goods national reserve, according to the regulations of the competent Department in the budget year before waiting for approval of the settlement.
b) account 46123-funds specialist national reserve (this year): this account reflects the funds due to the budget level for the unit to perform the import, export, storage, relief, aid, support of national inventories; property shopping a particular expertise; insurance, liquidation, destruction of goods national reserve, according to the regulations of the competent Department in the budget year.
c) 46133 account-funds specialist national reserve (the next year): in this account reflects the funds due to the budget level for the unit to perform the import, export, storage, relief, aid, support of national inventories; property shopping a particular expertise; insurance, liquidation, destruction of goods national reserve, in accordance with the authority in the budget next year.
2. additional texture and content reflect the account's 461-funding Debt Party activities:-implementation of national reserve business filed or granted to the lower-level GOVERNMENT EXCESSIVE again;
-The transfer of business spending national reserves was approved with funding settlement services national reserve;
-The account is allowed to reduce funding services national reserve.
Parties:-the number of business funding received from the national reserve or from GOVERNMENT EXCESSIVE.
-The account is allowed to increase the funding of national reserve services.
Party balance of:-the number of professional funds are granted national reserve in advance for the following year;
-The number of business funding remains national reserve or settlement but not yet spent.

3. additional methods of certain accounting primarily a) When withdrawing to make national reserve, professional record: 111-TK Debt cash (If cash withdrawal of Fund input) (1111) TK 112-Debt bank deposits, Treasury (11218) Owed TK 152-materials, materials for TK-153 Debt tools Debt instruments, TK 651-costs enter national reserve goods Owed TK 652-costs of production of National Debt reserve TK 653-costs to preserve national reserve goods Owed TK 654-DTQG production cost relief, support, aid has a TK 461-funding activities (46123).
At the same time, record with TK 008-operating expenditure estimates (00821) b) for those units be granted budget pay, payment, receipt of newspapers write: debt, TK 112 KBNN-bank deposits, Treasury (11218) Have TK 461-funding activities (46123).
c) where the unit is level, things turn in-kind funding, Debt record: TK 152-raw materials, materials, tools-153 TK Debt instruments Have TK 461-funding activities (46123).
d) When exporting the raw material inventory, materials, tools, tools for import, export, storage to transfer to other units at the discretion of the authority, the base votes and output the relevant vouchers, record: 461-TK Debt funding activities (46123) Have TK 152-materials, materials (15281) Have TK 153-tools instruments (15381).
DD) When estimating withdrawal moved on account of the cost-saving import, export, relief aid support, preservation of national inventories, record: TK-111 cash Debt (1111) TK 112-Debt bank deposits, Treasury (11218) Have TK 461-funding activities (46123).
At the same time, record with TK 008-operating expenditure estimates (00821) e) last annual accounting degree case, according to the financial regulation mode, if the unit to be paid back to the business of the national reserve is not used, when the return of funds, Debt record: TK 461-funding activities (46123) have the TK-cash 111 (1111) has a TK 112-bank deposits , Treasury (11218).
If filed simultaneous estimation recovery record with TK 008-operating expenditure estimates (00821) (sound recording).
g) last accounting period in business expenses, reserves not yet with the settlement funds national reserve business used to be the transfer from account "this year" to 46113 46123 "years ago", write: 4612-TK Debt this year (46123) Have TK 4611-years ago (46113).
h) The transfer of business spending national reserves on funds national reserve service when the report year, TK-4611: debt records years ago (46113) Have TK 6611-years ago (66113).
I) funding of national reserve profession years ago determined not to use when reviewing report in accordance with financial regulation mode, if the converted funds national reserve business this year, record: TK-4611 Debt years ago (46113) 4612-TK years There (46123).
the following year, k) the transfer of funding reflected on TK 46133 "next year" to TK 46123 "year", write: 4613-TK years after Debt (46133) 4612-TK years There (46123).
Article 22. 651-account costs enter national reserve goods 1. 651-account costs enter national reserve goods used to reflect the costs for the entry of the national inventories of the unit.
2. accounting principles the account 651-shipment costs a national reserve) 651 account must be detailed tracking of costs to enter national reserve goods actually incurred for each type of materials, goods of national reserves.
b) content import cost accounting national reserve on TK 651 are correct according to the rules of financial management mode.
c) import costs last national reserve is the transfer to the parties Owe TK 661 "operate" according to the norm of each kind of materials, goods of national reserves (but not beyond the estimation was given). The end of the accounting period to determine the difference between the cost of imported goods national reserve according to the norms that enjoy compared to the cost of entering the actual national reserve goods incurred corresponding to the amount of the imported goods (delivered) to accounting on TK 432-savings.
d) last year, accounting period of shipment costs actual national reserve has incurred but not yet the switch to account 661 do not yet have the estimation was delivered or not yet enter the goods transferred from TK 6512 "this year" to TK 6511 "years ago".
3. The structure and content reflect the account's 651-shipment cost national reserve.
Debt: party-import costs actual national reserve;
-The transfer of the difference between the cost of import inventories of countries by level of shipment costs greater national reserve fact arising to TK 432-cost savings.
Parties:-The transfer of costs to enter national reserve goods enjoyed in the period according to the norms (not to exceed estimate assigned) on Debt side professional-66123 TK national reserve.
-The account is allowed to burn reduce spending (if available) or false expenditures, exceeding the standards and norms are not browser must withdraw or transfer process.
Party Debt balance: account 651 can have balance. Final balance is the number of the cost type the actual national reserve goods has incurred but not yet the switch to account 661 do not yet delivered or estimation.
651-account shipment cost national reserve, has a 2-level account: account-6511-years ago: reflects the number of import costs actual national reserve has arisen in previous years but not yet the switch to account 661 do not yet delivered or estimation.
-6512-year accounts: cost reflects the added inventories countries that have arisen during the year.
4. some accounting method is primarily a business) import costs actual national reserve arising at the unit, write: TK 651-Debt costs to enter national reserve goods (6512) 111-TK Have cash (1111) has a TK 112 – bank deposits, Treasury (11218) TK-152 materials Available materials of TK, 153-tool, the tool has a TK-312-331 TK advance repayments Have TK 334-pay public servants Have 342-internal billing of TK Have TK 461-funding activities.
If withdrawal to pay import charges national reserve, at the same time record: there are TK 008-operating expenditure estimates (00821).
b) last identified costs enter national reserve goods enjoy under the quota of the stocks to finalizing GOVERNMENT EXCESSIVE spending (not to exceed estimate assigned) in the period, scoring: TK-661 operating Debt (66123) Have TK 651-shipment cost national reserve (6512).
c) The false expenses, beyond the standards and norms was not browse to recall, record: TK-311 Debt receivables (3118) Have TK 651-shipment cost national reserve (6512) d) last, accounting national reserve units determine the difference in the cost of imported goods to the national reserve according to the norms are influenced more than the cost of imported goods the actual national reserve arising with future with the amount of the imported goods (delivered) to the TK 432-cost savings, record: TK 651-Debt costs to enter national reserve goods (6512) Have TK 432-savings.
DD) last year, the number of the cost type the actual national reserve goods has incurred but not yet the settlement moved to TK 661 (do not yet have estimates or have not entered) are transferred from TK to TK "year" 6512 6511 "years ago" to track, record: TK-6511 Debt years ago Have TK 6512-this year.
e) next year, the base estimation was delivered, the weight actually imported, accounting made the transfer shipment cost national reserve according to the norms that enjoy to TK 66123 "business Spending reserves".
+ Early the following year, the transfer of costs was reflected on the TK 6511 "years ago" to TK 6512 "year", write: 651-TK Debt this year (6512) Have TK 6511-years ago (6511).
+ Number of difference between the norm and the actual costs incurred are settlement (actual costs incurred in the year and previous years) as the accounting journal entry in tutorial d paragraph 4 of this Article.
Article 23. 652-cost account production national reserve 1. 652-cost account production uses reserves to reflect the costs for the production of national reserves (excluding the cost of production of the national reserve of relief, support, aid) of the unit.
2. principles of 652 account accounting-cost of production a national reserve) 652 account must be detailed tracking of costs production national reserve fact arise for each type of materials, goods of national reserves.
b) cost of content production accounting national reserve on TK 652 must properly according to the rules of financial management mode.
c) the cost of production of the last national reserve is the transfer to the parties Owe TK 661 "operate" according to norms that enjoy. The end of the accounting period, determine the number of the difference between the cost of production of the national reserve are entitled according to the norm compared to the cost of production of the national reserves of fact arising in accounting to TK 432-savings.
d) last year accounting period, of the cost of production of actual national reserve has incurred but not yet the switch to account 661 do not yet have the estimation was delivered or not yet production was the switch from TK 6522 "this year" to TK 6521 "years ago".
3. The structure and content of the 652-account reflects the cost of production of National Debt Party reserve:-cost of production reserves fact arises;
-The transfer of the difference between the cost of production to the national reserve according to the norm is greater than the cost of production of national reserve fact arising to TK 432-cost savings.
Parties:-The transfer of costs production entitled national reserve in the States according to the norms (not to exceed estimate assigned) on Debt side professional-66123 TK national reserve.
-The account is allowed to burn reduce spending (if available) or false expenditures, exceeding the standards and norms are not browser must withdraw or transfer process.
The party balance of the debt: 652 account can have balance. Final balance is the cost of production of actual national reserve has incurred but not yet the switch to account 661 due was estimated or not.
652-cost account production national reserve, has a 2-level account: account-6521-years ago: reflection of the cost of production of national reserve fact arose years ago but not yet the switch to account 661 due was estimated or not.

-6522-year account: costs reflects production practical country reserves that have arisen during the year.
4. accounting methods a business number is mainly a) costs for the production of actual national reserve arising at the unit, write: debt TK 652-cost production national reserve (6522) Has 111 cash-TK (1111) has a TK 112 – bank deposits, Treasury (11218) TK-152 materials Available materials of TK, 153-tool, the tool has a TK-312-331 TK advance repayments, there are 342-internal billing of TK, TK Has 334-pay of public servants, there are TK 336-advance funding TK 461-funding activities.
If withdrawal to pay the cost of production of the national reserve, at the same time record: there are TK 008-operating expenditure estimates (00821).
b) last identified the cost of production of the national reserve are entitled according to the norms for GOVERNMENT EXCESSIVE spending settlement in the period, scoring: 661-TK activity Debt (66123) Have TK 652-cost production national reserve (6469).
c) The false expenses, beyond the standards and norms was not browse to recall, record: TK-311 Debt receivables (3118) Have TK 652-cost production national reserve (65222) d) last, determine the difference between the cost of production of the national reserve are entitled according to the norm is greater than the cost of production of the national reserves of fact arising in the period , write: 652-cost TK Debt production national reserve (6522) has a TK 432-savings.
DD) last year, the cost of production of actual national reserve has incurred but not yet the switch to account 661 (do not yet have the estimation was delivered or not production) was transferred from TK 6522 "this year" to TK 6521 "years ago", write: TK-6521 Debt years ago Have TK 6522-this year.
e) next year, the base estimation was delivered, the weight, the actual accounting made the move cost the production norms national reserve are entitled to TK 66123 "business Spending reserves".
+ Early the following year, the transfer of costs was reflected on the TK 6521 "years ago" to TK 6522 "year", write: 6522-year debt-TK TK 6521-years ago.
+ Number of difference between enjoying the cost according to the norm and actual costs incurred are settlement (actual costs incurred in the year and previous years) as the accounting journal entry in tutorial d paragraph 4 of this Article.
Article 24. 653-account costs to preserve national reserve goods 1. 653-account costs to preserve national reserve portfolio reflects the cost of preserving the national inventories of the unit (including the costs of preservation are the norm and there are no maintenance cost norms).
2. accounting principles TK 653-costs of preserving national inventories: a) 653 account must be detailed tracking of costs to preserve each kind of materials, goods of national quota reserves and preserve no norm (regular preserving national reserve goods yet the norm; repairing property; shopping tools , tools).
b) content costs to preserve national reserve accounting item on TK 653 is correct according to the rules of financial management mode. The cost of preservation must be a detailed accounting by the content costs.
3. The structure and content reflect the account's 653-costs to preserve national reserve Debt Party goods:-the cost of preservation materials, goods of national reserve fact arises;
-The transfer of the difference between the cost of preserving the entitlement according to the norm is greater than the actual costs incurred (for the costs of preservation are the norm) to TK 432-cost savings.
Parties:-The transfer costs (there is no norm) fact arises on the Debt side of the TK-661 activities (66123);
-The transfer of costs to preserve national reserve goods enjoy under the quota in the period (not exceeding the assigned estimation) into the Debt side of the TK-661 activities (66123);
-The account is allowed to burn reduce spending (if available) or false expenditures, exceeding the standards and norms was not browse to withdrawal, processing.
-The transfer costs (costs listed yet lining every national reserve have settlement on funding years ago) when there are national reserves during the year.
-The transfer costs (materials, tools and instruments) has been used used does not end enter the repository).
The balance of the debt side:-the costs listed national reserve cargo liners arises in the period but not yet have national reserve goods enter the warehouse;
653-account costs DTQG goods, preserving the 2-level account: account-6531-costs of preservation are the norm: the reflection of the cost of preserving national inventories have norms arise during the year.
-6532-account costs: no preservation reflect the costs of preserving national reserve found no norms arise during the year.
4. some accounting method is primarily a business) When the cost of preserving national reserve goods actually arises at the unit, record: 653-TK Debt costs to preserve national reserve goods (6531, 6532) have the TK-cash 111 (1111) has a TK 112 – bank deposits, Treasury (11218) TK-152 materials Available , materials (15281) Have TK 153-tools, tools (15381) Has 312-advance TK TK 331-repayments Have 342-internal billing of TK Have TK 334-pay public servants Have TK 461-funding activities.
If withdrawal to pay the cost of preserving the national inventories, and the record: there are TK 008-operating expenditure estimates (00821).
b) The false expenses, beyond the standards and norms was not browse to recall, record: TK-311 Debt receivables (3118) 653-cost TK Have preserved every national reserve (6531, 6532) c) final cost determined to preserve national reserve goods enjoy under the quota of the stocks to finalizing GOVERNMENT EXCESSIVE spending in the period (not exceeding the assigned estimation) (for preservation are the norm) and the transfer of the cost of preserving the fact arises (for preservation there is no norm), record: 661-TK activity Debt (66123) 653-cost TK Have preserved every national reserve (6531, 6532).
d) materials, tools and instruments used for preserving, using no off the record repository, retype: TK-152 Debt material, material (15281) Owed TK 153-tools, tools (15381) 653-cost TK Have preserved every national reserve (6531, 6532)) cost accounting have not yet lined stats national reserve :-In the report: the end of the period, based on the costs incurred in the period lined stats but yet have national reserve (balance TK 653) to settlement activities in the reporting period, record: 661-TK activity Debt (66123) 337-funds were TK Have settlement moved years later (3374).
-In: In years when there's a national reserve, the transfer of maintenance costs (costs listed yet lining every national reserve have settlement on funding the previous year), record: 337-funds were TK Debt Settlement moved years later (3374) 653-cost TK Have preserved every national reserve (6531) e) final exams accounting determines the difference between the cost of preserving national reserve goods enjoy under the quota is greater than the cost of preserving national reserve found fact arise in the States (for preservation are the norm), record: 653-TK Debt costs to preserve national reserve goods (6531) Have TK 432-savings.
Article 25. 654-cost account production reserves of relief, support, aid 1. This account is used to reflect the cost of production of the national reserve of relief, aid, support of the unit.
2. accounting principles 654-cost account production reserves of relief, assistance, aid.
a) 654 account must be monitored in detail the cost of production of the national reserve of relief, support, aid the fact that arise for each type of material, the goods must at the same time national reserve detailed tracking of costs made in the door (in which details are the norm, yet the norm) and the cost of exporting outside the repository.
b) cost of content production reserves of relief, support, accounting aid on TK 654 must properly according to the rules of financial management mode.
c) cost of production reserves of relief, aid, support the final moved into the party Owed TK 66123 "Chi national reserve business" (but not beyond the estimation was given) according to the norm of each kind of materials, goods of national reserves of relief, support, aid (for the cost of production of national quota reserves) the transfer of actual costs (for the cost of production of the national reserve no norms). The end of the accounting period is calculated, determining the difference between the cost of production of the national reserve of relief, aid was entitled to followed the norm compared to actual costs incurred for accounting on TK 432-cost savings.
d) last year accounting period, of the cost of production of the national reserve of relief, support, practical aid has incurred but not yet the transferred TK 66123 professional "national reserve" do not yet delivered or exported goods yet have estimates of relief, support, aid transferred from TK 6542 "this year" to TK 6541 "years ago".
3. The structure and content of the accounts reflect the 654-costs of production reserves of relief, support, aid the party in debt:-costs of production reserves of relief, support, practical assistance arises.
-The transfer of the difference between the cost of production of the national reserve of relief, support, aid was entitled according to the norm is greater than the actual costs incurred to TK 432-savings.
Parties:-The transfer of the cost of production of the national reserve of relief, support, aid according to the norms enjoyed in the States (for the cost of production of national quota reserves), the transfer of actual costs (for the cost of production of the national reserve, there is no norm) (not exceeding the assigned estimation) into the Debt party TK 66123 "business Spending reserves".
-The account is allowed to burn reduce spending (if available) or false expenditures, exceeding the standards and norms was not browse to withdrawal, processing.
The party balance of the debt: this account can have balance. Final balance is the cost of production of the national reserve of relief, support, practical aid has incurred but not yet the transferred TK 66123 "Chi national reserve business" due to not yet have estimates.
654-cost account production reserves of relief, assistance, aid, has a 2-level account: account-6541-years ago: reflection of the cost of production of the national reserve of relief, support, practical assistance arose years ago but not yet the switch to TK 66123 "Chi national reserve business" due to not yet have estimates.

-6542-account year: reflections of the cost of production of the national reserve of relief, support, aid has actually incurred in the year.
4. accounting methods a number of mainly business a) costs for the production of national reserves of relief, support, practical aid arises at the unit, write: debt TK 654-DTQG relief shipment costs, support, aid has a TK-cash 111 (1111) has a TK 112-bank deposits , Treasury (11218) Have TK 152-materials, materials (15281) Have TK 153-tools, tools (15381) Has 312-advance TK TK 331-The account is charged, there are 342-internal billing of TK, TK Has 334-pay of public servants, there are TK 336-advance funding TK 461-funding activities.
If withdrawal of estimating expense relief, aid, support of national inventories, and the record: there are TK 008-operating expenditure estimates (00821).
b) The false expenses, beyond the standards and norms was not browse to recall, record: TK-311 Debt receivables (3118) 653-cost TK Have preserved every national reserve c) last, the transfer of the cost of production of the national reserve of relief, support, aid according to the norm (at the mouth of the repository) and actual cost (section outside the repository) to TK 661 , write: debt-spending activities that 661 TK TK 654-DTQG production cost relief, support, aid.
d) last, accounting national reserve unit determines the difference between the cost of production of the national reserve of relief, support, aid according to the norms are influenced more than the cost of production of the national reserve of relief, support, aid fact arise in the States (the quota) TK: debt, record 654-costs of production reserves of relief, support, aid has a TK 432-savings.
DD) last year, the cost of production of the national reserve of relief, support, practical aid has incurred but not yet the switch to account 661 do not yet have the estimation was moved from TK 6542 "this year" to TK 6541 "years ago", write: TK-6541 Debt years ago Have TK 6542-this year.
e) next year, the base estimation was given, the actual bulk export relief, support, accounting aid made the move cost production national reserve according to the norms that enjoy and actual costs (for the cost of production of the national reserve no norms) to TK 66123 "business Spending reserves".
+ Early the following year, the transfer of costs was reflected on the TK 6541 "years ago" to TK 6542 "year", write: 6542-year debt-TK TK 6541-years ago.
+ Number of difference between enjoying the cost according to the norm and actual costs incurred are settlement (actual costs incurred in the year and previous years) as the accounting journal entry in tutorial d paragraph 4 of this Article.
Article 26. 661-accounts of activities 1. The content reflects the level of the accounts was added a) Member Services-66113 national reserve (years ago): this account professional expenditures reflect the national reserve by funding national reserve professional in the previous year not yet.
b) account 66123-professional national reserve (this year): this account professional expenditures reflect the national reserve by funding national reserve in the professional year.
c) 66133-account business Spending national reserves (years later): this account professional expenditures reflect the national reserve by funding national reserve profession in the following year.
2. additional texture and content reflect the account's 661-Debt Party activities:-professional expenses incurred in national reserve units (including the costs according to the norms for the content it contains norms and actual costs for no-cost content quota)).
Parties:-The account was permitted to write the wrong expenses and costs not approved to recall;
-The transfer of business spending national reserves with funds when the national reserve report.
The party balance of the debt: The business expenses of the national reserve or settlement has not been yet approved settlement.
3. additional methods of certain accounting primarily a) end, the transfer costs, costs of production, the cost of production of the national reserve of relief, support, aid (at the mouth of the repository), the cost of preserving national inventories (quota) enjoy according to the norms (according to the number of rows actually enter national reserve , export; export relief, support, aid to preserve) and the actual costs incurred in the period (for the cost of preservation is not the norm, the cost of relief, support, aid outside the warehouse, auction fees) to the TK 66123 "business Spending reserves", write: TK-661 operating Debt (66123) Have TK 651-import costs Have national reserve TK 652-cost production projections countries TK 653-costs of preserving national inventories Have TK 654-costs of production reserves of relief, assistance, aid.
b) last year, the move to operate (TK 66123 "business Spending national reserve") in reporting the value of materials, tools, tools for preserving the remaining inventory (related to the number of active funding was granted in the budget year), record: 661-TK activity Debt (66123) 337-funds were TK Have settlement moved years later (33711).
c) last year, based on the costs incurred in the lining in the inventory completed but not yet have national reserve goods enter the warehouse (TK balance 653) settlement on the genus reported activity, record: 661-TK activity Debt (66123) 337-funds were TK Have settlement moved years later (3374).
Article 27. 008-account expenditure estimation of operation 1. The content reflects the details of the accounts was added a) 0083-account expenditure estimation purchase national reserve: reflects the number of estimated expenditure national reserve purchase was authorized and the withdrawal of the purchase expenditure estimation national reserve.
b) account 00821-business expenditure estimation national reserve: reflect business spending estimates of national reserve was allocated and authorized the withdrawal of estimating business spending national reserves;
c) 00828 account-no other regular expenditure estimation: reflects the number of irregular expenditure estimates other than professional estimation national reserve was authorized and the withdrawal of other casual spending estimates.
2. additional texture and content reflect the account's 008-Debt Party activity expenditure estimation:-limb estimation national reserve services delivered;
-Estimating the genus purchase national reserve;
-Estimation Of the genus national reserve professional tuning in (Steady burn (+), decrease (-));
-Estimation Of the genus purchase national reserve adjustments during the year (Increase recorded (+), decrease (-)).
Parties:-withdraw the estimated business expenditure reserves out of use;
-Withdraw the estimated expenditure national reserve purchases out of use;
-Submit a business expenditure estimation restore national reserve (recording (-));
-Number of filed restore estimation chi national reserve purchases (record audio (-)).
The party balance of the debt:-estimation services spending remaining national reserve have yet to withdraw;
-Estimating the genus purchases the remaining national reserve have yet to withdraw.
Article 28. Regulations on the accounting book system 1. In addition to the accounting books issued by decision 19, this circular Manual Supplement 8 ledger details applied to the Ministry, the State reserve units.
2. Category, model, explaining the content and method of recording 8 additional accounting in paragraph 1 of this article are specified in annex No. 3 attached to this circular.
Article 29. Rules applicable to financial reporting systems, management report 1. In addition to the financial statements issued by decision 19, this circular Guide 10-additional financial report management report 2, at the same time additional content presentation of financial statements (model No. B06-H) applied to the Ministry, the State reserve units.
2. Category, model, explaining the content and methods of establishing 10 financial statements, management report and 2 additional content presentation of financial statements (model No. B06-H) in paragraph 1 of this article are specified in Appendix No. 4 attached to this circular.
Chapter III IMPLEMENTATION article 30. Effect 1. This circular is in effect from October 1, 2015.
2. This circular replaces circular No. 213/2009/TT-BTC on November 10, 2009 by the Minister of finance regarding the accounting guidelines applied for State reserves.
Article 31. Implementation 1. The Ministry of industry, management of the national reserve, the State reserve unit is responsible for directing and implementing accounting circulars national reserve in its management scope.
2. the Director of the accounting and auditing mode, General Director of the State reserve and the heads of the relevant units responsible for implementation, the guidelines of this circular.
3. in the implementation process if any obstacles, suggest the unit reflects on the Finance Ministry to consider and resolve.