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Circular No. 89/2002/tt-Btc: Accounting Instructions Made Four (4) Accounting Standards Promulgated By Decision No. 149/2001/qd-Btc Dated 31/12/2001 Of The Minister Of Finance.

Original Language Title: Thông tư 89/2002/TT-BTC: Hướng dẫn kế toán thực hiện bốn (4) chuẩn mực kế toán ban hành theo Quyết định số 149/2001/QĐ-BTC ngày 31/12/2001 của Bộ trưởng Bộ Tài chính.

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      The deductions (03 = 04 + 05 + 06 + 07) 03-04 trade discount-discount wholesale 5-wholesale bounced back 6-special consumption tax, export tax, value added tax according to the direct method to submit 07 1. Net revenue on sales and service providers (10 = 7-3) 10 2. Capital 11 3 sales price. Gross profit on sales and service providers (20 = 10-11) 20 4. Financial operations revenue 21 5. Financial expenses 22-of which: interest is charged 23 6. Sales expenses 24 7. 25 8 corporate management costs. Net profit from business activities (30 = 20 + (21-22)-(24 + 25) 30 9. Other income 31 10. Other costs 32 11. Other profits (40 = 31-32) 40 12. Total profit before tax (50 = 30 + 40) 50 13. Corporate income tax payable 51 14. Profit after tax (60 = 50-51) 60 2.2. biểuKẾT sample RESULT interpretation Part of BUSINESS ACTIVITIES (form B 02-DN) part I – profit and loss: a) the content of the report: Phảnánh situation and results of operations of the business, including the quảkinh and other results. All the indicators in this section are presented: the total incurred in the period báocáo; figures of the previous period (for comparison); the number of estimated from the beginning to the end of period báocáo. b) data source to reporting: Căncứ reported the results of operations of the previous period. Căncứ accounting in the period used for the account from the type 5 and type 9. c) the content and method of establishing the norms in the trading activity results report: record data in column 4 (States) of part I of "profit and loss" of this cáokỳ report is based on data recorded in columns 3 "States" of this report states before each chỉtiêu match. Sốliệu write on that column 5 (estimated from the beginning) of part I of "profit and loss" report results this period dealing activities are based on the data recorded in column 5 (estimated from the beginning) of this báocáo States before the plus (+) with the data recorded in columns 3 (This Period), the search result is written to column 5 of this report kỳnày for each of the target accordingly. Nộidung and method of establishing the norms inscribed on column 3 (States) of part 1 of "profit and loss" report the results of business activities in this period, as follows: part I – interest, lỗDoanh currency sales and provide services (code 01): Chỉtiêu reflects the total sale of merchandise, finished goods and deliver vụtrong reports of the business. Sốliệu to burn to this indicator is estimated numbers arises There of the account 511 "Doanhthu sales and service providers" and "512 nộibộ revenue account" in the report. The discount (code 05): Chỉtiêu reflects the General account are recorded reducing the total revenue trongkỳ, including: the trade discount, discount wholesale, wholesale bịtrả and special consumption tax, export tax, value added tax tínhtheo methods directly to file corresponding to the number of sales is determined kỳbáo. Mãsố 3 = code 04 + 05 + 06 code code code + 7. trade discount (code 05): Chỉtiêu reflects the total discount trade for the purchase of goods for the number in the products, services, sales in the reporting period. Sốliệu to burn to this target was based on the number of parties to the account arise 521. wholesale discount (code 05): Chỉtiêu reflects the number of sales discounts for the purchase of the business chosố goods, finished products have been selling poorly, losing quality arises in the period báocáo. Sốliệu to burn to this indicator is estimated numbers arises There account of 532 "Giảmgiá sales" in the report. Wholesale bounce back (code 06): this Chỉtiêu reflects the total sale price of the goods, the products sold were charged lạitrong States reports. Sốliệu to burn to this indicator is estimated numbers arises There of "531 Hàngbán account bounced back, in the reporting period. Special consumption tax, export tax payable, the value added tax calculated by the direct method giatăng (code 06): this Chỉtiêu reflects the total number of special consumption tax or tax to pay value added tax, according to the direct method for the State budget according to the sốdoanh arising, in the reporting period. Sốliệu to burn to this indicator is the total number of accounts that Have incurred 3332 "special consumption tax," 3333 "tax account, nhậpkhẩu" (export taxes) with respect to the debt party accounts 511, 512 vàsố account CóTài account party incurred 3331 "value added Tax payable" Bad Debt party 511 account , in the period báocáo. Net revenue on sales and provision of services (code 10): this Chỉtiêu reflect the number of sales of goods, products and service providers đãtrừ the discount (the discount trade discount, wholesale, wholesale bịtrả, special consumption tax, export tax, value added tax according to the phươngpháp directly) in the reporting period , as a base computer results business business conscientiously. 10 Mãsố = 1 code-code 03. price wholesale capital (code 11): this Chỉtiêu reflects the total capital cost of goods, production of the phẩmđã selling, direct costs of the services provided, other costs are tínhvào or write off the sales reported in the capital. Sốliệu to burn to this indicator is estimated numbers arises of party member "vốnhàng" in the sale price of 632 States reported bad Debt side of 911 account "dealing in" results. Gross profit on sales and provision of services (code 20): this Chỉtiêu reflected of the difference between sales revenue and the cost of capital cấpdịch wholesale arise in the reporting period. 20 = Mãsố code 10-code 11. financial operations revenue (code 21): this Chỉtiêu reflects the financial activities of net revenues (gross revenues minus (-) value added tax according to the direct method (if any) related to the other House of unAmerican activities) incurred in the reporting period of the business. Sốliệu to burn to this indicator is estimated number of 515 account Debt incurred "Doanhthu financial activities" for the party to Have 911 account in the reporting period. Financial costs (code 22): this Chỉtiêu reflects the total financial costs, including borrowing to pay interest, phíbản rights, costs, activities ... arise in business cáocủa report period. Sốliệu to burn to this target is the stronghold since the party Has incurred number 635 account for the 911 account bênNợ in the reporting period. Interest is charged (Code 23): Chỉtiêu using reflects costs loan interest rate is charged on the cost of tàichính in the reporting period. Sốliệu for recording on this indicator are based on detailed account ledger 635. cost of sales (code 24): this Chỉtiêu reflects the total cost of sales allocated to the number of goods, products, and services sold in the reporting period. Sốliệu to burn to this indicator is the total number of 641 account Has incurred "Chi phíbán" and of arising of 1422 account "costs to wait the turn" (the tiếtphần cost of sales), with respect to the parties Owe 911 account of "identify results" in kỳbáo. Cost management (code 25): this Chỉtiêu reflects the total cost of business management for allocation of goods, services, products sold in the reporting period. Sốliệu to burn to this indicator is the total number of resulting there of 642 account "phíquản business" and of arising of 1422 account "costs to wait the turn" (the portion of the cost of business management), with respect to the parties Owe of 911 account "Xácđịnh results" in the report. Net profit from business activities (code 30): this Chỉtiêu reflects the results of business activities of the enterprise in the period báocáo. This indicator is calculated on the basis of the gross profit on sales and service cungcấp plus (+) financial operations revenue minus (-) financing costs, costs of sales and business management expenses allocated for merchandise, thànhphẩm, sold services in the reporting period. Mãsố 30 = codes 20 + 21-code (code 22 + 24 + số25 Code code). Other income (code 31): this Chỉtiêu reflects other earnings (excluding value added tax calculated by the direct method phảinộp), incurred in the reporting period. Sốliệu to burn to this target was based on the number of the party's Debt incurred 711 account "Thunhập" with respect to other parties of the 911 account "determines business results" in kỳbáo. Other costs (code 32): this Chỉtiêu reflects the other expenses. Sốliệu to burn to this target was based on the number of 811 account Has incurred "Chi phíkhác" Bad Debt củaTài party account with 911 "identify results" in the report. Other profits (code 40): this Chỉtiêu reflected of disparity between other income (the tax deduction giatăng value payable by the direct method) with other expenses in the period báocáo. Mãsố 40 = 31-code-code 32. Gross profit before tax (code 50): this Chỉtiêu reflects the total profit made in the report of the nghiệptrước when corporate income tax deducted from business activity, function độngkhác arises in the reporting period. Mãsố 50 = 30 + code code 40. Enterprise Income Tax payable (code 51): this Chỉtiêu reflects the total business income tax payable in the reporting period. Sốliệu to burn to this target was based on the number of parties have incurred 3334 account "Thuếthu import" business minus (-) of the enterprise income tax trừvào tax reduction and the difference between corporate income tax number tạmphải filed under announcements of quarterly tax bodies larger than nhậpdoanh tax payable when the real business tax reporting year. Profit after tax (code 60): this Chỉtiêu reflect the total net profits from the operation of the saukhi business except the business income tax payable in the reporting period. Mãsố 60 = 50 codes-code 51.3. Captions chínhMẫuthuyết minh financial reports financial reports after the amendment (see annex 2). Căncứ on 4 accounting standards issued pursuant to decision No. 149/2001/QD-BTC DATED 31/12/2001 of The Minister of finance, announces the main presentation cáotài (form B 09-DN) is explained, sửađổi, complement some of the following criteria: a supplemental item 3.2) "some chỉtiêu details on inventory" on in the presentation of financial statements (form B 09-DN) related mựckế Standard "inventory the repository ": Giágốc of total inventory; Giátrị import complete backup inventory discount in period; Nhữngtrường or events leading to the quote up more or enter giảmgiá backup inventory; Giátrị log of inventory (original price minus (-) discount backup inventory) đãdùng to mortgage, pledge guarantees for debts to pay. b) interpret, amend and supplement some of the following criteria in the main presentation cáotài report (form B 09-DN) related kếtoán standard "tangible fixed assets" and "accounting standards of intangible cốđịnh assets". Gạchđầu first line of section 2.4 in the presentation of financial statements revised are: "principles determining the original fixed assets tangible assets địnhvô". Gạchđầu second line of section 2.4 in the presentation of financial statements revised depreciation method is: "; useful time use or tàisản the depreciation rate of fixed tangible, intangible fixed assets ". 3.3 section "situation increased, reducing fixed assets captions in tàichính report presents more of the following criteria: Giátrị rest of the tangible fixed assets, intangible fixed assets were used đểthế, pledge loans; Giátrị rest of the tangible fixed assets, intangible fixed assets temporarily khôngsử; Nguyêngiá of tangible fixed assets, intangible fixed assets depreciation was out nhưngvẫn longer use; Giátrị rest of the tangible fixed assets, intangible fixed assets are chờthanh; Reasonable Giátrị noted initially, the depreciation value accumulatively, the remaining value fixed intangible tàisản by the State; Cáccam links on the purchase, sale of tangible fixed assets, intangible fixed assets cógiá great value in the future; Lýdo when an intangible fixed assets are depreciated over 20 years; Cácthay change of tangible fixed assets, intangible fixed assets. c) some additional indicators on the 4trong presentation of financial statements (form B 09-DN) related to accounting standards "revenue and other thunhập":D oanhthu sale of products, goods; Trongđó: sales of products, exchange of goods. Doanhthu provide the service; Trongđó revenue service Exchange. Lãitiền send lend money, interest rates, interest rates, bonds, investment trusts votes; Lãibán foreign exchange, exchange rate disparity; Interest on deferred payment sales; Chiếtkhấu payment; Cổtức and profits are divided; the financial Doanhthu khác.VI. TERMS Of COMPETITION HÀNH1. This circular has effect from the financial year 2002. The previous regulation đâytrái with this circular are abolished, the part of the other non-accounting guide investment trongThông then follow business accounting mode current. 2. The provisions of accounting standards have different instructions on Tàichính regulation and business accounting of enterprise by the Ministry of Finance issued the thựchiện as defined in accounting standards and guidelines in This circular. 3. The Corporation, the Corporation has a particular accounting regime has been the Ministry of finance approved, side căncứ into 4 accounting standards promulgated by decision No. 149/2001/QD-BTC and Thôngtư to guide, supplemented as appropriate. 4. The ministries, the people's Committee, the Department of finance, tax and the province the city, centrally cótrách responsible deployment guide enterprises implement this circular. Trongquá executable, if there are obstacles, the proposal reflects on the Finance Ministry to study the giảiquyết./. ANNEX NUMBER 1, the CORPORATION:...............: UNIT.............. Model No. B 01-DN issued decision No. 167/2000/QD-BTC dated 25/10/2000 and amended, supplemented by circular No. 89/2002/TT-BTC on 09/10/2002 of the Ministry of finance. BALANCE SHEET on TOÁNtại ... month ... year ... Unit:......... The first Number in the code PROPERTY Of final 1 2 3 4 a. MOBILE ASSETS and SHORT-TERM INVESTMENTS (100 = 110 + 120 + 130 + 140 + 150 + 160) 100 110 1 Money I.. The cash in the Fund (including cheques) 111 2. 112 3 bank deposits. The money is being transferred 113 II. The short term financial investments 120 1. Short-term securities investment 121 2. Other short term investments 128 3. Reserve discount of short-term investments (*) 129 III. Receivables 130 1. Customer's receivable 131 2. Prepaid to seller 132 3. Value added tax is deducted 133 4. Receivable 134-internal business Capital in the subdivisions 135-receivable other internal 136 5. Other receivables 138 6. The provision of backup (*) 139 IV. 140 1 inventory. The goods purchased are going on line 141 2. Raw material inventory, 142 3. Tools, storage tools 143 4. The cost of production and business unfinished 144 5. Finished goods inventory 145 6. Inventory goods 146 7. The goods send sell 147 8. Discount backup inventory 149 V. other assets 150 1. 151 2 advance. 152 3 prepaid expenses. Wait for the transfer costs 153 4. The lack of property pending 154 5. The pledge, sign the escrow, 155 short term bets. Genus 160 1 career. Spent his career years ago 161 2. Genus year 162 career b. FIXED ASSETS, LONG-TERM INVESTMENT (+ 210 220 230 + 200 = + 240 + 241) 200 210 1 fixed assets I.. Tangible fixed assets 211-212-original value accumulated depreciation (*) 213 2. Fixed asset leasing 214-215 price-value accumulated depreciation (*) 216 3. Intangible fixed assets 217-218-original value accumulated depreciation 219 (*) II. The long-term financial investments 220 1. Long term securities investment-221 2. 222 3 venture capital contribution. Other long-term investments 228 4. Redundancy rebates on long-term investment 229 III. The cost of construction unfinished 230 IV. The escrow account, sign the long-term bet 240 V. long-term prepaid expenses TOTAL ASSETS 241 (250 = 100 + 200) 250 CAPITAL a. PAYABLE (310 320 330 + 300 = +) 300 310 1 short-term Debt I.. Short term loans 311 2. Long term debt due 312 3. The seller must pay 313 4. The buyer paid before 314 5. Tax and accounts payable 315 6 State. Pay employees 316 7. Pay for the internal unit 317 8. The accounts payable, payable to another 318 II. Long-term debt 320 1. Long term loans 321 2. Long-term debt 322 III. The other 330 1 debt. The cost to pay 331 2. Excess property pending 332 3. Accept escrow, signing long-term bets 333 B. SOURCES of EQUITY (400 = 410 + 420) 400 410 1 Fund, capital Ngồn I.. 411 2 business capital. Difference 412 3 property reassessment. The difference in rates of 413 4. 414 5 development investment fund. Financial reserve fund 415 6. Profit not distributed 416 7. The source of the basic construction investment of 417 II. Funds, other funds 420 1. Reserve Fund of 421 2 job loss support. Reward and benefits fund 422 3. The Fund's management level on 423 4. Funding-funding source 424 career career years ago 425-funding year career 426 5. The funds that form fixed assets CAPITAL TOTAL 427 (430 = 300 + 400) 430 Ghichú: data in the target marked with (*) are recorded by the negative number in the form given in parentheses (). The ONLY GOAL in ADDITION to the ACCOUNTING BALANCE SHEET indicators Of early in the last period Of 1. Outsource asset 2. Materials, goods receipt, custody and processing 3. The goods got sold households, received the consignment 4. The debt already handle 5. Exchange the type 6. The remaining funding limit 7. Basic depreciation capital we have The schedule (Signed, they name) Chief Accountant (signing, they name), ..., ... in ... Directors (sign, name, close combat) APPENDIX 2 the Corporation:...............: UNIT.............. Model No. B 09 – DN issued decision No. 167/2000/QD-BTC dated 25/10/2000 and amended, supplemented by circular No. 89/2002/TT-BTC on 09/10/2002 of the Ministry of finance. CHÍNHQuý FINANCIAL REPORTS PRESENTATION....... Year ... ... 1. Characteristics of the business activities 1.1. Form of possession which: 1.2. Business field: 1.3. Total employees: Trongđó: employee management: 1.4. important influence to the business situation in the reporting year: 2. The accounting policies applied in the enterprise: 2.1. Youth accounting level (beginning on ... end on...) 2.2. the monetary unit used in recording and accounting principles, the method chuyểnđổi the other coins: 2.3. accounting form applies: 2.4. accounting methods fixed assets: Nguyêntắc Yuan determined the price of tangible fixed assets, intangible fixed assets; Phươngpháp depreciation, useful use of time, or the rate of depreciation of assets, fixed assets địnhhữu invisible. 2.5. inventory accounting methods: Nguyêntắc reviews of inventories. Phươngpháp defines the value of the inventory. Phươngpháp inventory accounting (regular declaration or periodic inventory). 2.6. The situation and set up a backup entry excerpts. 3. some indicators detailed in the financial statements. 3.1. production costs as factors. Unit: ... Factor costs amount to 1. The cost of materials, materials--2. Labor costs--3. Depreciation of fixed assets 4. Costs of services purchased from outside 5. Other expenses by the amount some targets 3.2 details about the inventory measured khoĐơn.............. The target code amount 1. The original price of the total inventory 2. The complete value added discount backup inventory 3. Logging value of inventory (original price minus (-) discount backup inventory) used to mortgage, pledge guarantees for the repayment of the loan Nhữngtrường or events leading to the quote up more or enter giảmgiá backup inventory. 3.3. The situation escalated, rising fixed assets: Theotừng fixed assets group, each type of fixed assets (fixed assets tangible fixed assets; finance; intangible fixed assets) presented on private: mộtbiểu unit:............. Target/group fixed assets buildings plant, machinery and equipment, architectural ... The Total I. Original fixed assets 1. Số dư đầu kỳ         2. The increased number of States in which:-the new shopping-new construction 3. Reduce the number of States in which:-liquidation-sale Assignment 4. Balance end of period in which:-Not use the most amortization – was still in use-Wait liquidation II. Depreciation value 1. Đầu kỳ         2. The increase in the period 3. Decrease in the period 4. Late period III. The remaining values 1. Đầu kỳ         2. Final exams-fixed assets were used as collateral, mortgage loans-fixed assets temporarily not used-fixed assets pending liquidation Lýdo increase, decrease: income situation 3.4 employees: unit:.............. Target plans to make this Period States ahead 1. The total wage fund 2. Bonus 3. Total income 4. The average salary of 5. Lýdo income increase, rising: 3.5. The situation escalated, rising equity source: unit:.............. The first Number of the target States Increased in the period Falling in the period Of maturity I. business capital including: capital budget level II. Các quỹ         1. Development investment fund 2. The scientific research foundation and training 3. Financial reserve fund III. Investment capital construction 1. The budget level. Other resources IV. Quỹ khác         1. Reward Fund 2. Welfare Fund 3. Reserve Fund on the total job loss support Lýdo increase, decrease: increase and decrease situation 3.6 investments into other units: unit:.............. The first Number of the target States Increased in the period Falling within the period Of final results of investments I. Short-term investment: 1. investment securities 2. Other short term investments II. Long term investment: 1. investment securities 2. Investment in joint venture 3. Other long-term investment total of Lýdo increase, rising 3.7. The receivables and liabilities: measured.............. The first Number of the target States Of maturity Of the money dispute, inability to pay the total in that of overdue total overdue numbers 1 2 3 4 5 6 1. Receivables-Customer receivable prepaid-for sellers-loans-To-advance income receivable-other revenue To 2. The accounts payable 2.1. Nợ dài hạn           - Vay dài hạn           - Nợ dài hạn           2.2. Short term debt-short term Loans-pay to seller-buyer pays before-sales not yet done-Must pay employees-pay taxes-The account to pay the State-pay-pay Trongđó: Sốphải total other revenues in foreign currency (rules out USD): Sốphải paid in foreign currency (rules out USD): Lýdo dispute , loss of liquidity: 4. Explanation and demonstration of some situation and độngsản business results (the self presentation of business) units feature:.............. The target amount 1. Doah sale of products, goods of which: Exchange product, sales of goods 2. Revenue service providers including: exchange revenues to provide services 3. Interest rates of deposits, money lending 4. Investment interest rate bonds, bills 5. Dividends, profits are divided into 6. Sale of foreign currency, the difference in rates of 7. Interest on deferred sales 8. The payment discount is entitled 9. Other financial revenues of 5. Some targets reviews essential financial status and business kếtquả of business. Unit:............ The target unit year year ago 1 2 3 4 1. The layout of the structure of assets and liabilities structure 1.1. Structural layout of assets-fixed assets/total assets 0%-mobile assets/total assets 0% 1.2. Structural funds-disposition liabilities/total liabilities 0%-source of equity/total liabilities 0% 2. 2.1 payment ability. The current solvency 2.2 times. Short-term debt payment capability of 2.3 times. Fast times solvency 2.4. Long-term debt solvency times 3. 3.1 response rate. The rate of profit on turnover-rate of profit on revenue of 0%-rate of profit after taxes on revenue 0% 3.2. The rate of return on total assets-the rate of profit before tax on total assets 0%-rate of profit after tax on total assets 0% 3.3. The rate of profit after tax on equity source 6. General assessment criteria. 7. The petitions. On ....,............ The scheduling chief accountant Director (signing, they name) (signing, they name) (sign, name, stamp)