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MINISTRY
OF FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No.: 138/2011/TT-BTC
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Hanoi, October 04, 2011
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CIRCULAR
GUIDING AMENDMENT, SUPPLEMENTATION OF ACCOUNTING
REGIME OF THE SMALL AND MEDIUM-SIZED ENTERPRISES ISSUED TOGETHER WITH DECISION
NO.48/2006/QD-BTC DATED 14/9/2006 OF MINISTER OF FINANCE
- Pursuant to the Law on Accounting No.03/2003/QH11 dated
17/06/2003;
- Pursuant to the Decree No.129/2004/ND-CP dated 31/05/2004
of the Government detailing
and guiding the implementation of a number of Articles of the Accounting Law
applicable to business activities;
- Pursuant to the Decree No.118/2008/ND-CP dated 27/11/2008
of the Government defining the functions, tasks,
powers and organizational structure of the Ministry of Finance;
- Pursuant to the Decree No.56/2009/ND-CP dated 30/6/2009
of the Government on
assistance to the development of small- and medium-sized enterprises;
- Pursuant to the Decree No.123/2008/ND-CP dated 8/12/2008
of the Government detailing
and guiding the implementation of a number of Articles of the Law on Value
Added Tax;
- Pursuant to the Decree No.124/2008/ND-CP dated 11/12/2008
of the Government detailing
and guiding the implementation of a number of Articles of the Law on Enterprise
Income Tax;
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Article 1. To amend and
supplement some provisions of the accounting regime for small and medium-sized
enterprises, issued together with Decision No.48/2006/QD-BTC dated 14/9/2006 of
the Minister of Finance as follows:
1. Item 4, Part 1
"General Provisions" is amended and supplemented as follows:
"3. Script, numerals,
units, currency units used in accounting
3.1. Script, numerals in
accounting
- The script used in accounting
is Vietnamese.
- “Numerals used in accounting
is Arabic numerals: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9; after the numerals of
thousand, million, billion, trillion,... must be put a point (.). When it still
records digits after the units digit, it must put a comma (,) after the units digit.
3.2. Unit used in accounting
Unit in kind and unit of labor time applied to
small and medium-sized enterprises is the official measurement unit of the
Socialist Republic of Vietnam; in case of using other measurement units, it
must be converted into the official measurement unit of the Socialist Republic
of Vietnam.
3.3. The currency unit used in accounting
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In case an accounting unit mainly collects and
spends in foreign currencies, it may choose a foreign currency as the currency
unit for account books, preparation, and presentation of financial statements.
b) Selection of the currency unit in accounting
for small and medium-sized enterprises with foreign investment
- Small and medium-sized enterprises with
foreign investment (hereinafter referred to as small and medium-sized
enterprises) mainly collecting and spending in foreign currencies, based on the
Accounting Law to consider and decide on selection of currency unit in
accounting and is responsible for that decision before the law. When selecting
foreign currency as the currency unit in accounting, small and medium-sized
enterprise must notify the tax office of direct management.
- When selecting foreign currency as the
currency unit in accounting, small and medium-sized enterprises must meet the
following criteria simultaneously:
+ The unit of currency must be
used primarily in the enterprise’s sale and supply of services, which
greatly affect the price of goods, services and as currency usually used in
determining the sales price;
+ The unit of currency must be
used primarily in purchase and sale of goods and services of small and
medium-sized enterprises and as often the currency unit primarily used in the
calculation of revenue, labor costs, payment for purchase of raw materials,
goods and services.
- Small and medium-sized
enterprise having oversea-based parent company is only selected currency unit
in accounting like the currency unit in accounting of the parent company if it
is of one of the following cases:
+ Small and medium-sized
enterprise which was established with the primary purpose of producing and
processing products for its parent company, most materials are purchased from
the parent company and the products are exported and consumed by the parent
company;
+ The proportion of the
activities of small and medium-sized enterprise with its parent company or the
proportion of the business transactions of small and medium-sized enterprise
with currency unit in accounting of the parent company is substantial (70%) .
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- Small and medium-sized
enterprise with foreign investment established and operating in Vietnam using
foreign currency as the currency unit in accounting, shall simultaneously with
the preparation of financial statements by currency unit in accounting (foreign
currency) convert the financial statements to Vietnam dong as submitted to the
State management agency.
- The principle of conversion of
financial statements prepared by currency unit in accounting as foreign
currency into Vietnam dong:
All items on the financial
statements of the enterprise (including reported data and comparative data) are
converted at average exchange rate on the interbank foreign currency market
(hereinafter referred to as inter-bank average exchange rate) announced by the
Vietnam State Bank at the date of ending the accounting period. If the date of
ending accounting period has no the inter-bank average exchange rate, apply the
inter-bank average exchange rate at the nearest date before the date of ending
accounting period.
d) Audit of financial statements
in the case of using the currency unit in accounting as foreign currency
Financial statements prepared in
accordance with the currency unit in accounting as foreign currency are audited
according to the current regulations. Financial statements prepared in
accordance with the currency unit in accounting as foreign currency is not
required to be audited as converted into Vietnam dong but it only need to have
the certification of auditor of the exchange rate and the accuracy of the
conversion.
đ) Change of currency unit in
accounting
- When there are major changes
in operations of management and business leading to the currency unit used in
the economic transactions no longer meets the criteria specified in point a,
clause 4.3, Item 4, Part 1 "General provision" of Decision
48/2006/QD-BTC, small and medium-sized enterprises shall be changed the
currency unit in accounting. The change from a currency unit used for recording
this account book to a currency unit used for recording another account book is
made only at the beginning time of a new accounting year. Small and medium-sized
enterprises shall notify tax offices of direct management on the change of
currency unit in accounting not later than 10 working days from the date of
ending accounting year.
- Exchange rate applicable for
the items of Balance Sheet of accounting when changing the currency unit in
accounting:
The items of Balance Sheet of
accounting are converted into currency unit in the new accounting according to
the interbank average exchange rate at the date of changing currency unit in
accounting.
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+ The column "At the
beginning of the year" of the Balance Sheet of accounting is presented
based on the Balance Sheet of accounting made at the beginning of fiscal year
(the time of changing the currency unit in accounting) by using the inter-bank
average exchange rate at the date of changing the currency unit in accounting.
+ The column "the Last
Year" of the statement on the results of business operations and cash flow
statement are presented based on the statement on the results of business
operations and cash flow statement made at the beginning of the year by using
the inter-bank average exchange rate of the preceding year of the one changed
the currency unit in accounting.
e) Explanation of financial
statements
When the conversion of financial
statement (made in foreign currency) into Vietnam Dong or the currency unit
change in accounting is made, small and medium-sized enterprise must present
clearly on the explanation of financial statement the reasons for the change of
currency unit in accounting and the impact (if any) for the financial statement
due to the conversion of financial statement from foreign currency into Vietnam
Dong or change of the currency unit in accounting.
2. Items 5, 6, 7, 8, 9 of
Part 1 "General Provisions" are amended and supplemented as follows:
- To amend the ordinal number of
items 5, 6, 7, 8, 9 into items "4, 5, 6, 7, 8".
- The corresponding points in
the former items 5, 6, 7, 8, 9 are amended and supplemented respectively in the
new items 4, 5, 6, 7, 8.
3. Item II Part II
"system of accounts" is amended and supplemented as follows:
a) To supplement Account 171 -
"Purchase and sale of government bonds."
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c) To amend Account 431 -
"The fund for reward and welfare" as follows:
- To change Account 431 -
"The fund for reward and welfare" into Account 353 - "The fund
for reward and welfare";
- To change Account 4311 -
"reward fund" into Account 3531 - "reward fund";
- To change Account 4312 -
"welfare fund" into Account 3532 - "welfare fund".
d) To supplement Account 3533 -
"The welfare fund formed fixed asset", as the level 2 account of
Account 353 - "The fund for reward and welfare."
đ) To supplement Account 3534 -
"Reward Fund for the unit of management and administration of
company" as the level 2 account of Account 353 - " The fund for
reward and welfare."
e) To supplement Account 356 -
"Fund for the development of science and technology" and supplement
the level 2 accounts, such as:
- Account 3561 - Fund for the
development of science and technology;
- Account 3562 - Fund for the
development of science and technology formed fixed asset
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"III. Explanation of the
content, structure, and method of recording a number of accounts
1. Accounting for costs to issue
shares
Where the joint stock companies
issue shares, accounting to record the direct costs related to share issue,
state:
Debit - Account 4112 - Surplus
of capital stock
Credit - Accounts 111, 112 ...
2. Accounting of increasing
investment capital of owner in the stock companies
a. The general provisions:
- The increase in investment
capital of the owner is guided additionally in this Circular, including the
cases of issuing additional shares free of charge, such as issuance of
additional shares from share capital surplus, from after tax profit retained
(dividend payment in shares) and from the fund of reward and welfare.
- In all cases, issuance of
additional shares free of charge, the shares holding company must fully
implement the procedures as prescribed by law. When being passed by general
meeting of shareholders and being approved by the competent authorities the
issuance of additional shares, company shares must record the account book to
adjust the capital stock under the plan approved.
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- If the joint stock company is
issued additional shares from capital stock surplus, accounting based on the
concerned records, accounting documents states:
Debit of Account 4112 - Surplus
of capital stock.
Credit - Account 4111 -
Investment capital of the owner.
- If the joint stock company is
issued additionally shares from the funds of equity, state:
Debit - Account 418 - The funds of
equity
Credit - Account 4111 -
Investment capital of the owner.
Credit - Account 4112 - Surplus
of capital stock (if any).
- If the joint stock company is
issued additionally shares from after-tax profits undistributed (dividends paid
in shares), state:
Debit - Account 421 - After tax
profit undistributed
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Credit - Account 4112 - Surplus
of capital stock (if any).
- If the joint stock
company is issued bonus shares from the reward fund to increase investment
capital of the owner, state:
Debit - Account 3531 –
Reward fund
Debit - Account 4112 - Surplus
of capital stock (The difference between the sale price
lower than par value - if any)
Credit - Account 4111 -
Investment capital of the owner
Credit - Account 4112 - Surplus
of capital stock (The difference between the sale price
higher than par value - if any).
3. Accounting for the cases that
the investors received shares due to the joint stock company increases its
investment capital of the owner.
When investors receive more
shares without paying any money due to joint stock companies use surplus of
capital stock, the funds of equity and after-tax profit undistributed (dividend
by stock) shall be in accordance with the existing accounting regime of
enterprises.
4. Unemployment Insurance
Accounting
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The structure and reflecting
contents of Account 3389 - Unemployment Insurance
Debit: Amount of
Unemployment Insurance has been submitted to the agency managing the
unemployment insurance fund.
Credit:
- Deduct unemployment insurance
from the costs of production and business;
- Deduct unemployment insurance
from wages of employees.
Balance of credit: The
amount of unemployment insurance has been deducted but not submitted to the
agency managing the unemployment insurance fund.
Method of accounting of some
major economic professional skills
- Periodically deduct
unemployment insurance from the costs of production, business, state:
Debit - Accounts 154, 642...
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- Calculation of the amount of
unemployment insurance that employees required to pay is deducted from their
salaries, state:
Debit - Account 334 - Payable
employees
Credit - Account 338 – Other
payable to, required remitting (3389)
- When remitting unemployment
insurance to the agency managing unemployment insurance funds, state:
Debit - Account 338 – Other
payable to, required remitting (3389)
Credit - Accounts 111, 112
5. Accounting of fund of reward
and welfare
a. The structure, reflecting
content and the method of accounting settlement of accounts 3531, 3532 do not
change compared with account 431 prescribed in Decision No.48/2006/QD-BTC dated
14/9/2006 of the Minister of Finance.
b. Account 3533 - The welfare
fund formed fixed asset
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The structure and reflecting
content of account 3533 - "The welfare fund formed fixed asset"
Debit:
Welfare fund formed fixed asset
shall decrease as calculating depreciation of fixed assets or due to the sale
or liquidation, discovered missing when the inventory of fixed assets used for
cultural and welfare activities.
Credit:
Welfare fund formed fixed asset
shall increase due to investment, procurement of fixed assets by the welfare
fund that was put into use for cultural and welfare activities.
Credit balance:
Number of welfare funds formed
existing fixed asset at the end of period.
Method of accounting of some
major economic professional skills
- As the investment, procurement
of fixed assets is completed by the welfare fund put into use for cultural and
welfare purposes of the enterprises, state:
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Credits - Accounts 111, 112,
241, 331, ...
And state:
Debit - Account 3532 - Welfare
Funds
Credit - Account 3533 - The
welfare fund formed fixed asset.
- At the end of the accounting
year, to calculate the depreciation of fixed assets invested, purchased by the
welfare fund, used for cultural and welfare needs of the enterprises, state:
Debit - Account 3533 - The
welfare fund formed fixed assets
Credit - Account 214 -
Depreciation of fixed assets.
- The sale or liquidation of
fixed assets invested and procured by the welfare fund, used for cultural and
welfare activities:
+ Reduce fixed assets for sale
and liquidation:
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Debit - Account 214 -
Depreciation of fixed assets (depreciation value)
Credit - Account 211 - Tangible
fixed assets (original)
+ Reflect the revenues and
expenditures from sale or liquidation of fixed assets:
* For the expenses, state:
Debit - Account 353 - The fund
of reward and welfare (3532)
Credit - Accounts 111, 112,
334,...
* For the revenues, state:
Debit - Accounts 111, 112,...
Credit - Account 353 - The fund
for reward and welfare (3532)
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c. Account 3534 - "Reward
Fund for the unit of management and administration of company"
This account reflects the
current number, situation of setting up and spending Reward Fund for the unit
of management and administration of company.
The structure and reflecting
content of account 3534 - "Reward Fund for the unit of management and
administration of company"
Debit:
Spend reward fund for the unit
of management and administration of company.
Credit:
Appropriate the Reward Fund for
the unit of management and administration of company from after-tax profit.
Balance of the Credit:
Number of reward funds the unit
of management and administration of company has currently had at the end of the
period.
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- During the year as temporarily
deducting Reward Fund for the unit of management and administration of company,
state:
Debit - Account 421 -
Undistributed profit
Credit- Account 3534 - Reward
Fund for the unit of management and administration of company.
- At the end of the year,
determine Reward Fund for the unit of management and administration of company
deducted more, state:
Debit - Account 421 -
Undistributed profit
Credit - Account 3534 - Reward
Fund for the unit of management and administration of company.
- When using the Reward Fund for
the unit of management and administration of company to reward individuals and
collective in the enterprise, state:
Debit – Account 3534 - Reward
Fund for the unit of management and administration of company
Credit - Accounts 111, 112
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Accounting for Fund for
development of science and technology uses account 356.
This account is used to reflect
the current number, situation of increasing or decreasing the Fund for
development of science and technology of enterprise. Development Funds of
Science and Technology of small and medium-sized enterprises are used only for
development research of science and technology in Vietnam.
Accounting for this account
must follow some following principles
- The appropriation and use of
Funds for development of science and technology of the enterprises must comply
with the provisions of law.
- The Fund for development of
science and technology is accounted into cost of business management to
determine business results in the period. Every year, the enterprises shall
self-determine the level of appropriation and use of Fund for development of
science and technology as prescribed by law.
The structure and reflecting
content of Account 356 - "The Fund for development of science and
technology"
Debit:
- The expenditures from the
development fund of science and technology.
- Reduce the Fund for
development of science and technology formed the fixed assets (fixed
assets) when calculating the depreciation of fixed assets, the remaining value
of fixed assets after the sale, liquidation, liquidation cost of fixed assets
formed from development fund of science and technology.
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Credit:
- The appropriation of Fund for
development of science and technology included in the cost of business
management.
- The proceeds from the
liquidation, sale of fixed assets formed from the Fund for development of
science and technology used for research and development for science and technology.
Balance of Credit: The
existing amount of the Fund for development of science and technology of
enterprise at the time ending the report period.
Account 356 - the Fund for
development of science and technology, there are two level 2 accounts:
Account 3561 - the
development fund of science and technology: Reflects the current number and
situation of appropriation, spending of the Funds for development of science
and technology;
Account 3562 - the Fund
for development of science and technology formed fixed assets: Reflects the
current number and situation of increasing or reducing Fund for development of
science and technology formed fixed asset.
Accounting method of some
major economic professional skills
- During the year, when
appropriating the Fund for development of science and technology under the
regulations, state:
...
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Credit - Account 356 - the Fund
for development of science and technology.
- When spending Fund for
development of science and technology for research purposes, development of
science and technology of the enterprises, state:
Debit - Account 356 - Fund for
development of science and technology
Debit - Account 133 - deductible
VAT (if any)
Credit - Accounts 111, 112,
331...
- When the investment, purchase
of fixed assets completed by the Fund for the development of science and
technology for purposes of research, development of science and technology,
state:
Debit - Account 211 - Fixed
Assets (Original)
Debit - Account 133 - deductible
VAT (if any)
Debit - Accounts 111, 112,
331...
...
...
...
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Debit - Account 3561 – Fund for
the development of science and technology
Credit - Account 3562 - Fund the
development of science and technology formed fixed asset.
- At the end of accounting
period, calculation for depreciation of fixed assets invested, purchased by the
Fund for the development of science and technology for purposes of research and
development of science and technology, state:
Debit - Account 3562 - Fund for
the development of science and technology formed fixed asset.
Credit - Account 214 -
Depreciation of fixed assets.
- The liquidation, sale of fixed
assets invested, purchased by the Fund for the development of science and
technology used for research and development of science and technology:
+ State reduction of fixed
assets liquidated or sold:
Debit - Account 3562 - the Fund
for the development of science and technology formed fixed assets (remaining
value)
Debit - Account 214 -
Depreciation of fixed assets (depreciation value)
...
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+ Recognition of the proceeds
from the liquidation, sale of fixed assets:
Debit - Accounts 111, 112, 131
Credit - Account 3561 - Fund for
the development of science and technology
Credit - Account 3331 - Payable
VAT (33311)
+ Recognition of the costs
incurred directly related to the liquidation, sale of fixed assets:
Debit - Account 3561 - Fund for
the development of science and technology
Debit - Account 133 - deductible
VAT
Credit - Accounts 111, 112, 331
- When ending the process of
research, development of science and technology transfer of fixed assets formed
from the Fund for the development of science and technology to serve the
purpose of manufacturing, business, accounting state:
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(The remaining value of fixed
assets formed from the fund not fully depreciated)
Credit - Account 711 - Other income.
Since the time fixed assets
transferred to serve for the purposes of production, business, depreciation of
fixed assets is included in cost of production and business in accordance with
current provisions of the enterprise accounting regime.
7. Accounting for transactions
purchasing and reselling government bonds
Accounting for transactions
purchasing and reselling government bonds uses account 171. This account is
used to reflect the transactions purchasing and reselling government bonds arisen
in the period.
The structure, content, and
method of accounting Account 171 "transactions purchasing and reselling
government bonds" shall comply with Circular No.206/2009/TT-BTC dated
27/10/2009 of the Ministry of Finance guiding accounting for transactions
purchasing and reselling government bonds.
8. Accounting for products,
goods or services for internal consumption
Products, goods, or services for
internal consumption are the products, goods, or services supplied to use for consumption
of the business establishments not including products, goods, services used to
continue the process of production and trade of the establishments. The
determination of the amount of Deductible VAT and Payable VAT and declaration
of VAT and CIT comply with the provisions of tax law.
- If the products, goods or
services subject to VAT calculated by deduction method for internal consumption
in service of production and trade of goods and services subject to VAT
calculated by deduction method:
+ When using the products, goods
for internal use, state:
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Credit - Accounts 155, 156
+ Recognition of internal
products sale revenues by the costs of producing products or prime cost of
goods, state:
Debit - Accounts 154, 642 (costs
of producing products or prime cost of goods)
Credit - Account 511 – Revenues
from sales of goods and services provision (details of revenues from sales of
internal goods).
Also, accounting VAT declaration
for the products, goods or services for internal consumption, state:
Debit - Account 133 - Deductible
VAT
Credit - Account 3331 - Payable
VAT (33311)
- If the product, goods or
services subject to VAT calculated by deduction method for internal consumption
in service of production and trade of goods and services not subject to VAT or
under subject to VAT but by the direct method, when taking products, goods for
internal use, accounting to reflect the revenue from selling internal products
by costs of producing products, or prime cost of goods, state:
+ When taking products, goods
for internal use, state:
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Credit - Accounts 155, 156
+ Recognition of internal
products sale revenues by the costs of producing products or prime cost of goods,
state:
Debit - Accounts 154, 642 ...
(the costs of producing products or prime cost of goods plus (+) output VAT)
Credit - Account 511 – Revenues
from sales of goods and services provision (the costs of producing products or
prime cost of goods) (details of revenues from sales of internal goods)
Credit - Account 3331 - Payable
VAT (33311)
9. Accounting for revaluation of
assets upon transformation of ownership
If small and medium-sized
enterprises are entitled to re-determine the enterprise value at the time of
transformation of ownership (except for enterprises with 100% state capital
converted into stock companies) in accordance with law provisions, accounting
to record the difference of revaluation of assets to be other income or other
expenses, state:
- For the value of assets
assessed up, state:
Debt - related accounts
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- For the value of assets
assessed down, state:
Debit - Account 811 - Other
expenses
Credit - Related accounts.
"
5. Some provisions in Part
III - "The system of financial statements" shall be amended and
supplemented as follows:
5.1. Point (2) clause 4, Item I,
Part III "The system of financial statements," is added the following
content:
"Small and medium-sized enterprises
(including domestic enterprises and enterprises with foreign investment),
located in the export processing zones, industrial zones, hi-tech parks, in
addition to the submission of annual financial statements to the agencies in
accordance with provisions (the tax agencies, the business registration
agencies, the statistics agencies) must also submit annual financial statements
to the management units of processing zones, industrial zones, hi-tech parks if
be required."
5.2. Item I Part III " The
system of financial statements" is added the following content:
"5. Presentation of
financial statements when the transformation of ownership
- For accounting Balance Sheet:
The total balance of assets, liabilities and equity inherited from the former enterprise
before the conversion is recorded as the generating number of new enterprise
and is presented in column "End of year". The column "Beginning
of year" has no data.
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- For the report of cash flow:
only present data from the time of conversion to the end of the first report
period in the column "This year". The column "Last Year"
has no data. "
5.3. To amend and supplement a
number of targets on the accounting Balance Sheet (Form No. B01-DNN)
- Change target code
"Long-term liabilities" - Code 320 on the accounting balance sheet
into code 330 on the balance sheet of accounting.
- Change target code "Loan
and long-term liabilities" - Code 321 on the balance sheet of accounting
into code 331 on the balance sheet of accounting.
- Change target code
"reserve fund for unemployment allowance" - Code 322 on the balance
sheet of accounting into code 332 on the balance sheet of accounting.
- Change target code "other
payable, remitted long-term" - Code 328 on the balance sheet of accounting
into code 338 on the balance sheet of accounting.
- Change target code
"Payable provision for long-term" - Code 329 on the balance sheet of
accounting into code 339 on the balance sheet of accounting.
- Change target code "Fund
for reward and welfare" - Code 430 on the Balance Sheet of accounting into
Code 323 on the Balance Sheet of accounting. The data for recording in the
target "Fund for reward and welfare" is the Credit balance of account
353 - "Fund for reward and welfare" on ledger or diary of ledger.
- Modify the target "The
advances paying buyer" - Code 313 on the Balance Sheet of accounting.
Targets that buyer pays in advance reflect the total amount advanced by the
buyer to purchase property, goods, real estate of investment, and services at
the time of reporting. This target does not reflect the revenues not yet been
implemented (including revenue received in advance). The data for recording in
the target "The advances paying buyer" is the detailed Credit balance
of the account 131 - "Receivables of customers" opened to every
customer on the detail accounting book of account: Account 131.
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- To add the target
"Transactions purchasing and reselling government bonds" - Code 327
on the balance sheet of accounting. This target reflects the value of
government bonds of the selling party as not yet ended the term of purchasing
and reselling contract at the time of reporting. The data for recording the
target "Transactions purchasing and reselling government bonds" is
the outstanding Credit balance of Account 171 - Transactions purchasing and
reselling government bonds on the detail accounting book of account: Account
171.
- To add the target
"Revenue unrealized short-term" - Code 328 on the Balance Sheet of
accounting. This target reflects the revenues unrealized short-term at the time
of reporting. The data for recording the target "Revenue unrealized
short-term" is the Credit balance of Account 3387 - "Unrealized
revenues" on the detail accounting book - account 3387 (number of termly
unrealized revenues converted into revenues made within 12 coming months).
- Change target code
"Payable provisions for short-term" - Code 319 on the Balance Sheet
of accounting into code 329.
- To add the target
"Revenue unrealized long-term" - Code 334 on the Balance Sheet of
accounting. This target reflects the revenues unrealized long-term at the time
of reporting. The data for recording the target "Revenue unrealized
long-term" is the Credit balance of Account 3387 - "Unrealized
revenues" on the detail accounting book - account 3387 (number of termly
unrealized revenues converted into revenues made over 12 months or equal to
total credit balance of Account 3387 - "unrealized revenue" minus
(-)number of revenue unrealized short-term reflected in the target 328).
- To add the target "Fund
for the development of science and technology" - Code 336 on the Balance
Sheet of accounting. This target reflects the Fund for the development of
science and technology not yet been used at the time of reporting. The data for
recording the target "Fund for the development of science and
technology" is the credit balance of account 356 - "Fund for the
development of science and technology" on the account books - account 356.
5.4. To amend and supplement a
number of targets on the Cash Flow Report (Form No. B03-DNN)
- Proceeds from sale of
government bonds under a purchasing, reselling contract (Repo) are reflected in
the target "Short-term, long-term loan received" (Code 33);
- Cash payment for
purchase/redemption of government bonds under a purchasing, reselling contract
(Repo) is reflected in the target "Cash Repayment for loans" (Code
34).
5.5. Point (1) and (2) clause 5,
Item III - Explanation of financial statements (Form No.B09-DNN) is amended and
supplemented as follows:
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At the end of the year
At the beginning of the year
Number
Value
Number
Value
- Short-term invested shares (details for each
type of share)
-
-
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-
- Short-term invested bonds (details for each
type of bond)
-
-
-
-
- Other short-term investments
-
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-
- Provisions for devalue of short-term
investments
-
-
(2) Investments in long-term finance:
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- Investment in associated companies,
joint-venture companies (details for each type of associated company,
joint-venture basis)
-
-
-
-
- Other long-term investments
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- Investment in shares
-
-
-
-
- Investment in bonds
-
-
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-
- Investment in bills of credit, bills of
exchange
-
-
- Long-term loan
-
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-”
6. Item I, Fifth section
"account book regime" added the following contents:
"10. Conversion of the
balance on the account books as transforming their forms of ownership:
- When transforming forms of ownership,
small and medium-sized enterprises must conduct to close account books as
prescribed by law. In the first accounting period after the conversion, the
enterprises must record account books according to the following principles:
- For account books reflecting
the assets, liabilities and equity: The total balance of assets, liabilities
and equity on the account books of the former enterprises are recorded as
amounts arising on account books of the new enterprises. The line of opening
balance on the account books of the new enterprises has no data.”
Article 2:
Implementation organization
1. This Circular takes effect
from January 01, 2012. Other parts of accounting of small and medium-sized
enterprises not amended and supplemented in this Circular shall comply with the
accounting regime for small and medium-sized enterprises issued together with
Decision No.48/2006/QD-BTC dated 14/9/2006 of the Minister of Finance. The
contents specified in the accounting regime for small and medium-sized
enterprises issued together with the Decision 48/2006/QD-BTC contrary to the
provisions of this Circular shall comply with the provisions of this Circular.
2. Tax Departments of provinces
and cities under central authority coordinate with relevant branches to help the
People's Committees of provinces and cities under central authority to guide
and inspect the implementation of accounting regime for small and medium-sized
enterprises in the units under their areas of management.
3. Director of Department of
Regime of Accounting and Auditing Regulations, General Director of Taxation
General Department, Chief Office of the Ministry, Director of Enterprise
Finance Department and heads of relevant units are responsible for guiding,
inspecting and implementing this Circular./.
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FOR MINISTER
DEPUTY MINISTER
Tran Xuan Ha