Quyết định 214/2000/QĐ-BTC của Bộ Tài chính về việc ban hành Chế độ kế toán áp dụng cho đơn vị chủ đầu tư

  • Thuộc tính
  • Nội dung
  • VB gốc
  • Tiếng Anh
  • Hiệu lực
  • VB liên quan
  • Lược đồ
  • Nội dung MIX

    - Tổng hợp lại tất cả các quy định pháp luật còn hiệu lực áp dụng từ văn bản gốc và các văn bản sửa đổi, bổ sung, đính chính…

    - Khách hàng chỉ cần xem Nội dung MIX, có thể nắm bắt toàn bộ quy định pháp luật hiện hành còn áp dụng, cho dù văn bản gốc đã qua nhiều lần chỉnh sửa, bổ sung.

  • Tải về
Mục lục
Tìm từ trong trang
Tải văn bản
Văn bản tiếng việt
Văn bản tiếng Anh
Bản dịch tham khảo
Lưu
Theo dõi hiệu lực VB

Đây là tiện ích dành cho thành viên đăng ký phần mềm.

Quý khách vui lòng Đăng nhập tài khoản LuatVietnam và đăng ký sử dụng Phần mềm tra cứu văn bản.

Báo lỗi
Tình trạng hiệu lực: Đã biết
Nội dung văn bản đang được cập nhật, Quý khách vui lòng quay lại sau!

thuộc tính Quyết định 214/2000/QĐ-BTC

Quyết định 214/2000/QĐ-BTC của Bộ Tài chính về việc ban hành Chế độ kế toán áp dụng cho đơn vị chủ đầu tư
Cơ quan ban hành: Bộ Tài chínhSố công báo:Đang cập nhật
Số hiệu:214/2000/QĐ-BTCNgày đăng công báo:Đang cập nhật
Loại văn bản:Quyết địnhNgười ký:Trần Văn Tá
Ngày ban hành:28/12/2000Ngày hết hiệu lực:
Đã biết

Vui lòng đăng nhập tài khoản gói Tiêu chuẩn hoặc Nâng cao để xem Ngày hết hiệu lực. Nếu chưa có tài khoản Quý khách đăng ký tại đây!

Áp dụng:
Đã biết

Vui lòng đăng nhập tài khoản để xem Ngày áp dụng. Nếu chưa có tài khoản Quý khách đăng ký tại đây!

Tình trạng hiệu lực:
Đã biết

Vui lòng đăng nhập tài khoản gói Tiêu chuẩn hoặc Nâng cao để xem Tình trạng hiệu lực. Nếu chưa có tài khoản Quý khách đăng ký tại đây!

Lĩnh vực:Kế toán-Kiểm toán
TÓM TẮT VĂN BẢN

Nội dung tóm tắt đang được cập nhật, Quý khách vui lòng quay lại sau!

tải Quyết định 214/2000/QĐ-BTC

Tình trạng hiệu lực: Đã biết
Nội dung văn bản đang được cập nhật, Quý khách vui lòng quay lại sau!
Tình trạng hiệu lực: Đã biết

THE MINISTRY OF FINANCE
 -------
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
----------
No. 214/2000/QD-BTC
Hanoi, December 28, 2000
 
DECISION
PROMULGATING THE ACCOUNTING REGIME APPLICABLE TO INVESTING UNITS
THE FINANCE MINISTER
Pursuant to the Ordinance on Accounting and Statistics promulgated by Order No. 06-LCT/HDNN of May 20, 1988 of the State Council and the Charter on organization of the State Accounting, promulgated together with Decree No. 25/HDBT of March 18, 1989 of the Council of Ministers (now the Government);
Pursuant to the Government’s Decree No. 15/CP of March 2, 1993 defining the tasks, powers and State management responsibilities of the ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No. 178/CP of October 28, 1994 stipulating the functions, tasks and organizational structure of the Finance Ministry;
Pursuant to the Government’s Decree No. 52/1999/ND-CP of July 8, 1999 promulgating the Regulation on Investment and Construction Management; Decree No. 12/2000/ND-CP of May 5, 2000 amending and supplementing a number of articles of the Investment and Construction Management Regulation issued together with Decree No. 52/1999/ND-CP of July 8, 1999 of the Government;
Pursuant to the Finance Minister’s Decision No. 1141-TC/QD/CDKT of November 1, 1995, promulgating the Enterprises’ Accounting Regime and Decision No. 999-TC/QD/CDKT of November 2, 1996 promulgating the System of Administrative and Public-Service Accounting Regimes;
After obtaining the consent of the Construction Minister in Official Dispatch No. 2313-BXD/TCKT of December 14, 2000;
At the proposal of the director of the Accounting Regime Department,
DECIDES:
Article 1.- To promulgate together with this Decision the “Accounting regime applicable to investing units”, including:
1. The general provisions;
2. The system of accounting voucher forms and the provisions on method of formulating accounting vouchers;
3. The system of accounting accounts and the provisions on contents and structure of, and the method of recording, the accounting accounts;
4. The system of accounting book forms and the provisions on the method of recording accounting books;
5. The system of financial report forms and the provisions on method of making financial reports.
Article 2.- The investing units’ accounting regime shall apply to all investing units, which establish project management boards and organize separate accounting work, of the enterprises of all economic sectors and the administrative and public-service units. Where investing units do not set up the project management boards, the accounting of investment projects shall be effected on the same accounting book systems of the enterprises or administrative and public-service units.
Article 3.- This accounting regime takes effect for implementation nationwide as from January 1, 2001 in replacement of the investing units’ accounting regime issued together with Joint Circular No. 72/TT/LB of December 6, 1991 “Guiding the application of the investing units’ accounting regime” of the Finance Ministry and the Construction Ministry.
Article 4.- The People’s Committees of the provinces and centrally-run cities; the ministries, the ministerial-level agencies, the agencies attached to the Government, the central-level agencies, organizations and social organizations, the heads of concerned units shall have to direct and deploy the implementation of this Decision.
 

 
FOR THE FINANCE MINISTER
VICE MINISTER





Tran Van Ta
 
ACCOUNTING
REGIME APPLICABLE TO INVESTING UNITS
(Issued together with the Finance Ministry’s Decision No. 214/2000/QD-BTC of December 28, 2000)
Part one
GENERAL PROVISIONS
Chapter I
GENERAL PROVISIONS
Article 1.- The investing units’ accounting regime shall apply to all investing units that establish project management boards and organize separate accounting work. For investing units that do not set up project management boards, the accounting of investment projects shall be effected on the same accounting book system of the enterprises or administrative and public-service units, but must comply with the provisions of this regime in terms of contents, recording methods and opening of detailed accounting books reflecting the investment capital sources, investment execution expenditures, the elaboration of financial reports and the final settlement of investment capital of completed projects.
Article 2.- The investing units shall have to abide by the accounting regime under the Ordinance on Accounting and Statistics, the Charter on organization of the State Accounting, the current legal documents on accounting, auditing and the provisions in this Decision.
Article 3.- The investing units’ accountants are tasked to:
1. Gather, reflect, process and synthesize fully, promptly and accurately information on formulated investment capital sources (including the allocated State budget capital, owner’s capital, loan capital, support capital, aid,…); the situation on spending, using and settling investment capital; the situation on final settlement of investment capital by its structure, completed projects, works, work items.
2. Calculate and reflect accurately, fully and promptly the increase in quantity and value of each kind and each item of fixed assets and current assets as a result of investment in construction.
3. Inspect and control the observance of the State’s and the units’ criteria, norms, regimes and policies of financial management regarding investment and construction; inspect the management and use of supplies and property of various kinds, the observance of payment disciplines, observance of the cost-estimates.
4. Make and submit on time the financial reports to superior managing agencies as well as to payment, lending, capital-providing and statistical bodies. Supply necessary information and materials in service of the cost estimation, the elaboration of norms on expense for investment and construction activities. Analyze and evaluate the efficiency of the use of investment capital sources by the investing units.
Article 4.- Requirements on the accounting work at investing units
- To reflect in time, fully, accurately and truthfully all economic and financial activities arising in the course of investment and construction at the investing units;
- To ensure the strict, comprehensive and constant management of all supplies, property and capital at the investing units;
- The indexes reflected by accountants must be consistent with the indexes prescribed in the cost-estimates in terms of the contents and methods of calculation;
- The data in the financial reports must provide fully, truthfully and accurately economic and financial information necessary for managerial activities and the implementation of the process of investment, settlement of investment capital of investing units;
- The accounting work must be organized in a neat, economical and efficient manner.
Article 5.- The contents of accounting work of investing units
Accounting the investment capital sources:
Reflecting the existing amounts and the evolution of investment capital according to each formation source, including the allocated State budget source, the investor’s own capital source, the loan capital source, the support capital source, aid and investment support amounts.
Accounting the use of investment capital:
1. Reflecting expenses for investment execution according to investment capital structure, projects, works, work items.
2. Reflecting the existing amounts and the evolution of assorted property of the investing units, such as:
- Cash, foreign currency(ies) in funds or deposited at banks and/or the State Treasury;
- The quantity and value of supplies, equipment, raw materials and materials, instruments and tools;
- The quantity, cost price and tear and wear value of the existing fixed assets and the situation on evolution of the fixed assets, procurement, construction and repair of fixed assets of the project management boards;
- The payable debts and payment of debts to sellers, service providers, contractors;
- The debts to be recovered and the situation on the collection thereof from subjects inside and outside the investing units;
- The existing quantity and the situation on evolution of other kinds of assets under the investing units’ control and management.
3. Reflecting payable debts arising in the investing units’ activities, such as: amounts deducted according to wages for remittance, amounts payable to members of the project management boards, amounts payable to the budget (if any) and the payment of other payable, remittable amounts.
4. Accounting of other revenues, other expenses (as prescribed by the financial regime) of the project management boards.
Making financial reports and investment final settlement reports:
- Making and sending on time the investing units’ financial reports to the superior managing bodies, the payment, lending, capital-providing and statistical agencies;
- Making and sending on time annual reports on investment capital disbursement and reports on final settlement of investment capital of completed projects which are put into exploitation and use according to the current regulations on final settlement of investment capital;
- Periodically analyzing the financial reports, proposing measures to enhance the management of investment and construction activities of the investing units.
Article 6.- Asset inventory
At the end of the accounting year before closing the accounting books, the investing units shall have to conduct the inventory in order to determine accurately the quantity and value of assets, supplies, capital… which are available at the time of inventory, compare and certify existing debts so as to ensure the consistency between data on the accounting books and the actual data.
The investing units shall also have to conduct the extraordinary inventory upon the dissolution, merger, operation suspension or in other cases prescribed by law.
Article 7.- Accounting inspection
The accounting inspection aims to ensure that the legal provisions on finance and accounting be strictly observed, accounting data be accurate, truthful and objective.
The investing units shall be subject to the accounting inspection by their superior managing bodies and the finance bodies at least once a year, which must necessarily be carried out before approving the final settlement of investment capital of completed projects.
The heads and accountancy chief of the investing units must abide by the inspection orders of the superior managing bodies, the finance bodies, the payment, lending and capital-providing agencies; have to fully, promptly and honestly supply necessary data and materials to facilitate the accounting inspection.
Article 8.- Archival of accounting documents
The accounting documents which must be archived shall include: accounting vouchers, accounting books, financial reports and other documents relating to accounting.
At the end of the accounting year and upon the completion of the accounting work, all accounting documents which are no longer used for book entries in the following accounting year must be arranged, classified, enumerated, tied up and listed for archival as prescribed.
Where the entering of accounting books and the elaboration of financial reports are computerized, at the end of the accounting period (month, quarter) and after the completion of the book closure, the entire system of general accounting books, detailed accounting books and financial reports must be printed out and all legal procedures must be filled in like the hand-written accounting books in service of the inspection and control by State bodies, before they are archived together with other accounting documents.
The durations for archival and preservation of accounting documents shall comply with the State’s regulations on archival of accounting documents.
Article 9.- The investing units which establish the project management boards shall have to organize the accounting apparatus into sections (or groups), depending on the project scale, and nominate people to take charge of the accountancy.
Persons who are arranged by investing units to perform the accounting work must be professionally qualified, having intermediate or higher degree in finance and accountancy. The accounting officials must be secured with professional independence in performing their tasks.
Where the investors do not establish the project management boards, the accounting officials must be arranged to perform the accounting work, reflecting the entire process of receiving and using the investment capital and making the final settlement of investment capital when the projects are completed and put into operation and use.
Article 10.- When setting up the project management boards of the investing units and deciding to appoint the boards’ heads (or directors), the competent bodies shall have to simultaneously nominate persons to take charge of the accountancy for organizing the performance of the accounting work at the project management boards.
Article 11.- The officials and employees of the investing units must strictly abide by the regulations on finance and accounting and have to fully and promptly supply necessary vouchers and documents related to the accounting work and take responsibility for the accuracy, truthfulness, legality, validity of the completed accounting vouchers and documents.
Article 12.- The accountancy chiefs of investing units shall function to assist the heads of the units or the heads or directors of the project management boards in directing and organizing the performance of the entire financial and accounting work as well as the economic information within the units; conduct the inspection and control of the observance of the financial and accounting regimes, the adherence to the State’s standards and norms and observance of financial and accounting disciplines at the investing units.
Article 13.- The accountancy chief shall submit to the direction and direct leadership of the heads of the investing units or the heads or directors of the project management boards, and at the same time submit to the professionally financial and accounting direction and inspection by the financial management bodies.
Article 14.- Handling of violations
All acts of violating the legal provisions on accounting shall, depending on the nature and seriousness of the violations, be sanctioned strictly according to the Ordinance on Accounting and Statistics, the Decree on sanctioning administrative violations in the field of accounting and other relevant legal documents of the State.
Chapter II
ACCOUNTING VOUCHERS
Article 15.- Accounting vouchers are paper evidences or things which carry information on economic and financial operations having arisen and been actually completed. All data inscribed in the accounting books must be proved by lawful and valid accounting vouchers.
Article 16.- All economic and financial operations arising in the reception and use of investment capital, and other operational revenues and expenditures of the investing units must be recorded in accounting vouchers. The accounting vouchers must be made in strict accordance with the regulation on invoices and vouchers and with the provisions of this regime.
Article 17.- The contents of the system of accounting vouchers shall include the following indexes:
1. Labor and wage;
2. Supplies;
3. Currency;
4. Fixed assets;
5. Accounting vouchers promulgated in other legal documents.
The list of accounting vouchers applicable to investing units is prescribed in Part Two (A).
Article 18.- An accounting voucher must contain all the following details:
1. The appellation of the voucher (revenue bill, expenditure bill…);
2. Day, month, year of issuance;
3. The serial number of the voucher;
4. The name and address of the unit or individual that has made the voucher;
5. The name and address of the unit or individual that receives the voucher;
6. The contents of the arising economic and financial operations;
7. The indexes on quantity and value;
8. The signatures of the voucher maker and the person responsible for the accuracy of the economic and financial operations. The vouchers reflecting the economic relations between the investing unit and the legal persons and individuals must be signed by the controller and the approver and stamped with the unit’s seal.
For vouchers related to the sale of products made on trial basis (if any), the Finance Ministry’s regulations on invoices and vouchers must be strictly complied with.
Article 19.- The accounting vouchers must be made in full series as prescribed. The vouchers must be inscribed clearly, truthfully, fully with all details, and the unfilled-in blanks must be crossed out. There must be no erasion or correction on vouchers. In case of wrong inscription, the wrongly inscribed copy must be cancelled but not torn from the counterfoils.
Article 20.- The heads and accountancy chiefs of the investing units must not signed on blank vouchers and pre-printed forms. The account holders and accountancy chiefs must not sign blank checks. The legalization of accounting vouchers is strictly forbidden.
Article 21.- Order for circulation of accounting vouchers
The order and time limit for circulating the accounting vouchers shall be stipulated by the accountancy chiefs of the investing units. The accounting vouchers made by the investing units or sent from outside must all be concentrated at the units’ accounting sections. The accounting sections shall have to examine the truthfulness, legality and validity of the received accounting vouchers which shall be used for making entries in the accounting books only after they are examined and verified as true.
The order for circulation of accounting vouchers shall cover the following steps:
1. Making accounting vouchers and reflecting the arising economic and/or financial operations in the vouchers;
2. Checking, scrutinizing and approving the contents of economic operations;
3. Making entries in accounting books on the basis of vouchers;
4. Preserving and archiving accounting vouchers.
Article 22.- The inspection of accounting vouchers shall cover the following contents:
1. Checking the transparency, truthfulness, adequacy of the indexes reflected on the vouchers;
2. Checking the legality, validity of the arising economic and financial operations inscribed on the vouchers;
3. Checking the accuracy of data and information on the vouchers;
4. Inspecting the observance of the regulation on internal control by the voucher makers, examiners and approvers for each type of economic and financial operation.
If acts of violating the State’s economic and financial policies and regimes are detected, upon the inspection of accounting vouchers, the implementation of such accounting vouchers (fund deductions, payment, exwarehousing,…) must be rejected and the violations must be immediately reported to the heads and accounting chiefs of the units for timely handling thereof according to the current regulations.
For accounting vouchers made not according to the prescribed procedures, contents and/or with unclear inscriptions or figures, the persons responsible for the examination thereof or for book entries must return them and notify such to the units where the vouchers have been made for refilling in or supplementing the procedures and readjustment before they are received and used as basis for book entries.
Article 23.- Management of accounting vouchers
All cases of losing original vouchers must be reported to the units’ heads and accountancy chiefs for timely handling measures. Particularly the loss of sale invoices, receipts or blank checks must be reported to the tax offices, banks, State Treasuries and local polices on the lost quantity and the circumstances under which such things are lost for verification measures and handling according to law, as well as for measures to make announcements thereon and to invalidate the lost vouchers as soon as possible.
Chapter III
SYSTEM OF BOOK-KEEPING ACCOUNTS
Article 24.- The system of book-keeping accounts applicable to investing units shall include 33 accounts in the Accounting Balance Sheet and 4 accounts outside the Accounting Balance Sheet, as prescribed in Part Three (A), which are classified into 9 types.
The accounts in the Accounting Balance Sheet are implemented according to the method of “double entry”.
The accounts outside the Accounting Balance Sheet are implemented according the method of “single entry”.
The project management boards shall base themselves on the operation characteristics and project management requirements as well as financial decentralization to select and apply appropriate book-keeping accounts. The project management boards may additionally open grade-2 accounts (for accounts not yet specified as grade-2 accounts). The opening of additional grade-1 accounts must be approved in writing by the Finance Ministry.
Chapter IV
ACCOUNTING BOOKS
Article 25.- The accounting books shall include:
- The books for general accounting, called the general accounting books;
- The books for detailed accounting, called detailed accounting books.
The general accounting books include: The ledger, the journal and other general accounting books.
The detailed accounting books include detailed accounting books and cards.
The State prescribes compulsory book forms, contents and methods of making entries for various kinds of ledger and journal; prescribe oriented guidance on detailed accounting books and cards.
The registration of the investing units’ accounting books with the State management bodies shall comply with the current regulations of the State.
Article 26.- The Journal is used to record economic and financial operations arising in each accounting period and in an accounting year according to the time order and reciprocal relations between accounts of such operations. The accounting data on the Journal reflect the total amount arising on the Debit side and the total amount arising on the Credit side of all book-keeping accounts used at the investing units.
The Journal must fully reflect the following factors:
1. Day, month of book entry;
2. The serial number and date of issuance of accounting vouchers used as basis for book entries;
3. The summary of the economic contents of the arising operations;
4. The money amount of the arising operation.
Article 27.- The Ledger is used to record economic and financial operations arising in the accounting period and year (according to book-keeping accounts prescribed in the book-keeping account regime applicable to the investing units). The accounting data on the Ledger reflect the situation on evolution and existing amounts of the investment capital sources, expenses for implementation of investment projects, various types of assets, debts to be recovered or to be paid, other revenues and operational expenditures (if any) of the investing units.
The Ledger must fully reflect the following factors:
1. Day, month of book entry;
2. The serial number and date of issuance of accounting vouchers used as basis for book entries;
3. The summary of economic contents of the arising operation;
4. The money amount of the arising economic operation, inscribed on the Debit side or the Credit side of the account.
Article 28.- The detailed accounting books are used for detailed recording of accounting objects that need to be monitored in detail according to managerial requirements. The data on detailed accounting books supply information in service of the management of each kind of asset, capital sources, debts to be recovered, debts to be paid, which have not yet been reflected in detail on the Journal and the Ledger, in service of the calculation and elaboration of norms in the financial reports and the reports on final settlement of the investment capital of the completed projects.
The quantity and structure of the detailed accounting books are not compulsorily prescribed. The investing units shall have to base themselves on the guiding provisions of this regime and their managerial requirements to open necessary and appropriate books of detailed accounting.
Article 29.- The investing units must base themselves on the system of book-keeping accounts, accounting regimes of the State and their own managerial requirements to adequately open necessary general accounting books and detailed accounting books.
Article 30.- The entering of accounting books must be based on accounting vouchers. All data inscribed on the accounting books must be evidenced by lawful and valid accounting vouchers.
Article 31.- The accounting books must be strictly managed, with the book-keeping and entering responsibility being assigned to individuals. Employees assigned the accounting books shall have to bear responsibility for things inscribed therein and to keep the books during the time of using them.
In case of change of the accounting book keepers and inscribers, the accountancy chiefs shall have to organize the hand over of responsibility to manage and enter accounting books between the out-going accountants and the in-coming accountants. The out-going accountants shall take responsibility for all book entries during the time they kept and entered the books. The in-coming accountants shall take responsibility as from the date of hand-over. The hand-over minutes must be signed for certification by the heads and accountancy chiefs of the investing units.
Article 32.- The accounting books must be made of good-quality paper, clearly and cleanly inscribed. The accounting-book entries must be made with good-quality and non-fading ink. Erasing and correction with chemicals are not allowed. In case of a need to correct data in accounting books, the methods prescribed in this regime must be strictly complied with.
Article 33.- The prescribed forms of accounting book uniformly applicable to the investing units shall include:
- The form of Journal-Ledger accounting book;
- The form of Book-Entry Voucher accounting book;
- The form of General Journal accounting book.
Each form of accounting book contains specific provisions on the quantity, structure, order, recording method and the relationships among the accounting books (prescribed in Part Three). The investing units must base themselves on the operation scale and characteristics, managerial requirements, professional qualifications of accountancy personnel and the technical calculating equipment conditions to select an appropriate form of accounting book. The investing units must observe all basic principles on the selected form of accounting book regarding the type of book, the structure of each type of book, the relationship and combination between assorted books, the order and technique of entering accounting books of various types.
Article 34.- The opening and entering of accounting books must ensure the full, timely, accurate, truthful, continuous and systematic reflection of the situation on receiving and using the investment capital sources; the expenditure on project execution; the situation on evolution and availability of various types of property, receivable debts, payable debts in order to supply economic and/or financial information for the elaboration of the financial reports and the reports on final settlement of the investment capital of completed projects of the investing units.
All items of property or supplies or all amounts of capital of the investing units must absolutely not be put outside the accounting books in any form.
Article 35.- The accounting books must be opened at the beginning of an accounting year or immediately after the decisions on setting up the investing units or the project management boards are issued. The heads and accounting chiefs of the investing units or the project management boards shall have to sign for approval these accounting books before they are used.
Article 36.- The accounting books must strictly comply with the forms prescribed in this regime and may be bound in volumes or left in loose sheets. The loose sheets, after being used, must be bound in volumes for archival. Before the accounting books are used, the following procedures must be completed:
For accounting books in form of volume:
The first cover page of a book must be clearly written with the name of the investing unit, the book title, the date of book opening, the accounting year, the full name of the book keeper, the date of ending book entry or the date of transferring the book to another person.
Pages must be numbered and stamped with the investing unit’s seal at places between two pages (called the overlapping stamp).
The heads and accountancy chiefs of the investing units or the project management boards must sign for certification on the first pages and the last pages of the accounting books.
For books in loose sheets:
The top of each loose sheet must be clearly inscribed with the name of the investing unit, the serial number of each book sheet, the book title, the date of use, the full name of the book keeper and inscriber.
The loose sheets, before being used, must be signed for certification by the heads and accountancy chiefs of the investing units or the project management boards, stamped and recorded in the register for use of loose-sheeted books.
The loose-sheeted books must be arranged in a certain order to ensure safety and easy access.
Article 37.- Where accounting-book entries are computerized:
The investing units may enter their accounting books by computers.
The computerized entering of accounting books must strictly comply with the forms prescribed in this regime. At the end of a month, they must be printed out, bound into volumes and signed for certification by the heads and accountancy chiefs of the investing units.
Article 38.- The data inscribed on the accounting books must be clear, continuous and systematic. Line skipping is not allowed. Inserted or atop inscription is not permitted. When a page is finished, the figures of each page must be added up, and at the same time the total figure must be carried forward to the top of the next page.
Article 39.- Errors (if any) in the accounting books must be corrected by one of the three following methods:
- The method of correction (also called method of wiping out);
- The method of negative figure inscription (also called the method of red inscription);
- The method of additional inscription.
Article 40.- When the method of correction is used to correct errors on accounting books, the wrongly inscribed figures shall be crossed out with a red-ink line so that the wrongly inscribed content which has been crossed out can still be seen. Above the crossed-out place, the correct figure shall be inscribed in common ink. If error is made to only one numeral, the entire wrong figure must be crossed out and replaced with the correct figure. The corrected figures should be certified to their sides with the signature of the accountancy chief.
The method of correction shall apply in cases where:
- Errors are made in the explanation and not related to the reciprocal relationships between accounts;
- Errors do not affect the total money amounts.
Article 41.- When using the method of negative figure inscription to correct errors, first of all the wrong entries must be re-written in red ink (negative figure inscription) to cancel these entries, then later the correct entries shall be written in common ink in replacement thereof.
The negative figure inscription method shall apply in cases where:
- Errors relate to the reciprocal relations between accounts due to wrong determination of amounts, which have already been inscribed in the accounting books and cannot be corrected by the method of correction;
- Errors are detected after the accounting balance sheets have been elaborated and submitted;
- Errors are made when the amounts of money in accounts have been inscribed time and again or the wrongly inscribed figures are bigger than the correct figures.
When using the method of negative figure inscription to correct errors, a “corrected book entry voucher” must be made and signed for certification by the accountancy chief.
Article 42.- The method of additional inscription shall apply to cases where the entries are inscribed correctly for the reciprocal relations between accounts but the inscribed money amounts are smaller than the money amounts actually arising in the economic and/or financial operations or the money amounts inscribed on vouchers are omitted and not fully added up. In case of correction by this method, the “corrected book entry voucher” must also be made and signed for certification by the accountancy chief. Basing themselves on this voucher, the accountants shall additionally inscribe the difference amount to suffice the correct figures.
Article 43.- Where the book entries are computerized, the errors can be corrected through one of the three above-mentioned methods, depending on each specific case, but the following regulations must be complied with:
- If errors are detected before the books are printed out, the correction can be made directly on the computers;
- If errors are detected after the books are printed out, signed and stamped with units’ seals, the correction shall be made on the already printed books as provided for by one of the three above-mentioned methods, and at the same time the errors on computers must also be corrected and the new book sheets must be printed out. The new book sheets must be kept together with the ones containing errors in order to facilitate the inspection and control.
Article 44.- When inspecting and certifying annual financial reports or when making reports on final settlement of the investment capital of completed projects or upon the completion of inspection, examination and/or audit with official conclusion, if figures on the financial reports, related to the figures already inscribed in the accounting books need to be readjusted, the concerned units shall have to make the amendments or additional inscriptions to relevant accounts on the accounting books of the current year (the time when errors are detected); and at the same time to make foot notes in the last page (below the last line) of the accounting books of the reporting year for convenient comparison and inspection. For errors detected before the official reports are sent, the adjustment can be made into the accounting book of the reporting year; and at the same time the year-start balance of the current year’s accounting book must be adjusted.
Article 45.- At the end of the accounting period (month, quarter) and at the end of the accounting year, the accounting books must be closed. Besides, the accounting books must be closed in the following cases: Asset inventory, merger, division, operation suspension or dissolution of investing units.
Every time when accounting books are closed, the book-keepers, the book-examiners and the accountancy chiefs shall have to sign their names thereon.
Article 46.- The accounting books of all kinds (whether they are being used at the accounting sections or kept at the archival sections of the units) must be arranged neatly and tidily and preserved carefully in firmly locked wardrobes, trunks or rooms in order to avoid loss or misplacement. At the archiving places, all necessary measures must be taken to ensure the safe archive of accounting books.
During the time the accounting books are temporarily kept at the accounting sections, the accountancy chiefs are the persons responsible for organizing the preservation work. Where they are kept at the archive sections, the accountancy chiefs and the heads of the investing units shall be accountable therefor.
Chapter V
FINANCIAL REPORT
Article 47.- Contents of the financial report system:
1. The financial report applicable to investing units, prescribed in Part Five, include 4 report forms and 5 detail sub-forms as follows:
4 report forms
1. The accounting balance sheet                             Form No.B01-CDT
2. Investment capital source                                   Form No.B02-CDT
3. Construction investment
implementation                                                      Form No.B03-CDT
4. Financial report explanation                                Form No.B04-CDT
5. detail sub-forms
1. Investment source detail                                     Form No.F02-CDT
2. Investment implementation by projects,
works, work items                                                Form No.F03A-CDT
3. Final settlement of investment capital
according to projects, works, work
items, which are completed and
handed over for use                                                Form No.F03B-CDT
4. Other expenses                                                 Form No.F03C-CDT
5. Expenses for project management board             Form No.F03D-CDT
2. Besides the financial reports mentioned above, the investing units shall have to make other financial reports at the request of the capital payment agencies, or organizations which lend capital, provide investment capital as financial support or aid.
Article 48.- Scope of application of the financial reporting regime
1. The number of reports, contents and method of calculation, form of presenting indexes in each financial report prescribed in this regime shall apply to all investing units which establish project management boards and organize independent accounting work.
For investing units which do not set up project management boards and their accounting of investment projects is effected on the same system of accounting books of enterprises or administrative and public-service units, apart from the system of financial report forms prescribed by the accounting regime applicable to enterprises or the accounting regime applicable to administrative and public-service units, they shall have to elaborate 2 report forms and 4 detail sub-forms as follows:
2 report forms:
1. Investment capital source                                   Form No.B02-CDT
2. Construction investment implementation              Form No.B03-CDT
4 detail sub-forms
1. Investment capital source detail                          Form No.F02-CDT
2. Investment implementation by projects,
works, work items                                                 Form No.F03A-CDT
3. Final settlement of investment capital
according to projects, works, work
items, already completed and handed
over for use                                                          Form No.F03B-CDT
4. Other expenses                                                 Form No.F03C-CDT
2. For projects with decentralized management of investment:
- The superior and subordinate project management boards shall have to make financial reports as provided for by this regime in accordance with the assignment of responsibility for management of investment and financial assignment of units;
- The superior project management boards, apart from making financial reports of their own, shall have to make sum-up financial reports from the reports of their own and the financial reports of their attached subordinate units.
Article 49.- Time limits and recipients of financial reports are stipulated as follows:
- The financial reports of investing units are made and sent at the end of every quarter and fiscal year. The investing units may make monthly financial reports to serve the requirements of management and administration of the activities of investment projects.
- The quarterly financial reports are sent within 20 days after the end of the quarter. The annual financial reports are sent within 30 days after the end of the fiscal year.
- The recipients of the financial reports of investing units are stipulated as follows:

Report recipients
                                 
 
Units
Superior project management boards
Investors
Investors’ superiors
Payment, lending, capital- providing bodies
Statistical offices
A
1
2
3
4
5
- Investors that set up the project management boards
x
x
x
x
x
- Investors that do not set up the project management boards
 
 
x
x
x
(*) Financial reports sent only to statistical offices
Where any legal documents contain provisions on the making and submission of financial reports of the investing units different from the provisions in this regime, the investing units shall comply with the provisions on the financial report regime prescribed by the legal document of higher legality.
Part Two
SYSTEM OF ACCOUNTING VOUCHER FORMS AND REGULATIONS ON METHOD OF MAKING ACCOUNTING VOUCHERS
A. LIST OF ACCOUNTING VOUCHERS APPLICABLE TO INVESTING UNITS

Ordinal number
Names of vouchers
Code
I
Labor and wage
 
1
Work day sheet
01-LDTL
2
Wage payment sheet
02-LDTL
3
Work accomplishment certification card
03-LDTL
4
Travel ticket
04-LDTL
5
Vehicle dispatch order
05-LDTL
6
Overtime work ticket
06-LDTL
7
Package contract
07-LDTL
8
Labor accident inspection minutes
08-LDTL
II
Supplies
 
9
Warehousing bill
01-VT
10
Delivery bill
02-VT
11
Supplies, equipment inspection minutes
03-VT
12
Instrument, tool damage, loss notice
04-VT
13
Supplies, equipment, product inventory record
05-VT
14
Purchased goods list
06-VT
III
Currency
 
15
Collection bill
01-TT
16
Expenditure bill
02-TT
17
Advance request
03-TT
18
Advance payment paper
04-TT
19
Fund inventory
05a-TT
20
Fund inventory
05b-TT
IV
Fixed assets
 
21
Fixed asset delivery and reception record
01-TSCD
22
Fixed asset liquidation record
02-TSCD
23
Fixed asset re-valuation record
03-TSCD
24
Fixed asset inventory record
04-TSCD
V
Accounting vouchers issued in other legal documents
 
25
Invoice (added value)
01/GTKT-3LL
26
Invoice (added value)
01/GTKT-2LN
27
Sale invoice
02/GTTT-3LL
28
Sale invoice
02/GTT-2LN
29
Certificate of severance with social insurance enjoyment
C03-BH
30
List of laborers enjoying short-term social insurance
C04-BH
31
Investment capital withdrawal-cum cash receiving paper
C5-01/KB
32
Investment capital withdrawal-cum transfer, money transfer by mail, telegraph, bank check granting
C5-02/KB
33
Written request for investment capital advance payment
C5-03/KB
34
Bill on payment for completed capital construction volume
B01/KB
35
Schedule of investment capital payment for completed capital construction
B02/KB
36
Written request for investment capital advance
B03/KB
37
Written request for investment capital payment
B04/KB
38
Request for capital advance
C10-Q
39
Capital borrowing agreement
C11-Q
40
Price bill for payment of completed capital construction volume
C20-Q
41
Notice on capital construction investment capital norms
 
42
Notice on withdrawal of capital construction investment capital norms
 
43
Record on pre-acceptance test of completed construction and installation volume
 
44
Record on pre-acceptance test of completed consultancy volume
 
45
Certification of implemented compensation volume
 
46
Decisions approving completed settlement of investment capital
...
 
Part Three
SYSTEM OF BOOK-KEEPING ACCOUNTS AND REGULATIONS ON CONTENTS, STRUCTURE AND METHODS OF RECORDING OF BOOK-KEEPING ACCOUNTS
A. SYSTEM OF BOOK-KEEPING ACCOUNTS APPLICABLE TO INVESTING UNITS

Account serial number
Account name
Notes
Grade 1
Grade 2
 
 
 
 
TYPE 1. CURRENT ASSETS CASH
 
111
 
Cash
 
 
1111
Vietnamese currency
 
 
1112
Foreign currency (ies)
 
112
 
Deposits at Banks, Treasuries
 
 
1121
Vietnamese currency
 
 
1122
Foreign currency (ies)
 
113
 
Money on transfer
 
 
1131
Vietnamese currency
 
 
1132
Foreign currency (ies)
 
131
 
To be collected from customers
 
133
 
Deductible VAT
Detailed according to managerial requirements
136
 
Internally collectible
 
 
1361
Internally collectible investment capital
 
 
1368
Other internally collectible amounts
 
138
 
Other collectible amounts
Detailed according to managerial requirements
 
1381
Deficit assets awaiting handling
 
 
1388
Other collectible amounts
 
141
 
Advance
 
151
 
Purchased goods en route
 
152
 
Raw materials, materials
 
 
1521
Materials in stock
 
 
1522
Materials delivered to contractors
 
 
1523
Equipment in stock
 
 
1524
Equipment sent for assembly
 
 
1525
Equipment in temporary use
 
 
1526
Materials, equipment sent for processing
 
 
1528
Other materials
 
153
 
Instruments, tools
 
154
 
Cost of unfinished trial production
Applicable to projects with charged trial operation and trial production
155
 
Finished products
Applicable to projects with charged trial operation and trial production
 
 
TYPE 2. FIXED ASSETS
 
211
 
Tangible fixed assets
 
213
 
Intangible fixed assets
 
214
 
Fixed asset tear and wear
 
 
2141
Tangible fixed asset tear and wear
 
 
2143
Intangible fixed asset tear and wear
 
241
 
Construction investment cost
 
 
2411
Unfinished construction investment cost
 
 
2412
Projects, works, work items, already completed and put to use, awaiting settlement approval
 
 
 
TYPE 3. PAYABLE DEBTS
 
311
 
Short-term loans
 
331
 
Payable to sellers
 
333
 
Taxes and amounts payable to the State
 
 
3331
Payable VAT
 
 
 
33311 - Output VAT
 
 
 
33312 - VAT on imports
 
 
3332
Special consumption tax
 
 
3333
Import tax
 
 
3338
Other taxes
 
 
3339
Charges, fees and other payable amounts
 
334
 
Payable to employees
 
336
 
Payable internally
 
338
 
Other payable, remittable amounts
 
 
3381
Redundant assets awaiting settlement
 
 
3382
Trade Union fund
 
 
3383
Social insurance
 
 
3384
Health insurance
 
 
3388
Other payable, remittable amounts
 
341
 
Long-term loans
Detailed according to managerial requirement
 
 
TYPE 4. SOURCES OF OWNER’S CAPITAL
 
412
 
Difference resulting from asset revaluation
 
413
 
Exchange rate difference
 
421
 
Unhandled revenue/expenditure difference
 
441
 
Investment capital source
 
 
4411
State budget capital source
 
 
4412
Owner’s capital source
 
 
4418
Other capital sources
 
466
 
Capital sources already formulating fixed assets
 
 
 
TYPE 5. TURNOVER
 
511
 
Turnover from sale of trial-production products
Applicable to charged trial projects with operation, trial operation
 
 
TYPE 6. EXPENSES
 
642
 
Expenses for project management board
 
 
 
TYPE 7. INCOME FROM OTHER OPERATIONS
 
721
 
Income from other operations
Detailed according to managerial requirements
 
 
TYPE 8. EXPENSES FOR OTHER OPERATIONS
 
821
 
Expenses for other operations
Detailed according to managerial requirements
 
 
TYPE 0. ACCOUNTS OUTSIDE SHEET
 
001
 
Assets hired from outside
 
002
 
Assets kept for others
 
007
 
Foreign currencies of various kinds
 
008
 
Investment capital limit
 
Part Four
SYSTEM OF ACCOUNTING BOOK FORMS AND REGULATIONS ON METHODS OF ENTERING ACCOUNTING BOOKS
A. LIST OF ACCOUNTING BOOKS APPLICABLE TO INVESTING UNITS

Ordinal number
Book’s title
Form code
Used for accounts
Accounting book forms
 
 
 
 
Journal-Ledger
Book
-entry
voucher
General Journal
1
Journal-Ledger
S01-CDT
All accounts
x
 
 
2
Book-entry voucher
S02-CDT
 
 
x
 
3
Book-entry voucher register
S03-CDT
 
 
x
 
4
Ledger (form of book-entry voucher)
S04-CDT
All accounts
 
x
 
5
General Journal
S05-CDT
All accounts
 
 
x
6
Ledger (form of General Journal)
S06-CDT
All accounts
 
 
x
7
Cash book
S07-CDT           
Used for cashiers
x
x
x
8
Cash spending book
S08-CDT
Account 111
x
x
x
9
Bank, Treasury deposit book
S09-CDT
Account 112
x
x
x
10
Warehouse books (or cards)
S10-CDT
Used for warehouse keepers
x
x
x
11
Detail book on materials, instrument, tools, finished products
S11-CDT
Account 152, 153, 155
x
x
x
12
Fixed asset book
S12-CDT
Account 211, 213
x
x
x
13
Asset book according to using units
S13-CDT
 
x
x
x
14
Trial-production cost book
S14-CDT
Account 154
x
x
x
15
Construction investment cost book
S15-CDT
Account 241
x
x
x
16
Project management board expense book
S16-CDT
Account 642
x
x
x
17
Other expenses book
S17-CDT
 
x
x
x
18
Detail book on payment to buyers, sellers
S18-CDT
Account 131, 331
x
x
x
19
Foreign currency payment detail book
S19-CDT
Account 131, 136, 331, 336, 341,...
x
x
x
20
Borrowed money detail book
S20-CDT
Account 311, 341
x
x
x
21
Detail book on accounts
S21-CDT
Account 133, 136, 138, 141, 333, 334, 336, 338, 431, 466,...
x
x
x
22
Investment capital source detail book
S22-CDT
Account 441
x
x
x
23
Book on turnover from sale of trial-production products
S23-CDT
Account 511
x
x
x
Part Five
SYSTEM OF FINANCIAL REPORT FORMS AND REGULATIONS ON METHODS OF MAKING FINANCIAL REPORTS
A. LIST OF FINANCIAL REPORTS APPLICABLE TO INVESTING UNITS

Ordinalnumber
Report’s title
Code
1
Accounting balance sheet
B01-CDT
2
Investment capital source
B02-CDT
3
Investment implementation
B03-CDT
4
Financial report explanation
B04-CDT
5
Investment capital source details
F02-CDT
6
Investment implementation by projects, works, work items
F03A-CDT
7
Settlement of investment capital by projects, works, work items, which are completed and put to use
F03B-CDT
8
Other expenses
F03C-CDT
9
Project management board expenses
F03D-CDT
 
APPENDIX NO. 01
CONTENTS AND ORDER OF ENTERING ACCOUNTING BOOKS IN FORM OF JOURNAL- LEDGER ACCOUNTING BOOKS
Basic features of the form of Journal-Ledger accounting book:
The basic features of the form of Journal-Ledger accounting book are: The arising economic operations are recorded according to the time order and economic contents (according to book-keeping accounts) on the same sole general accounting book being the Journal-Ledger.
The bases for entering the Journal-Ledger accounting book are accounting vouchers or the accounting balance sheets.
The form of Journal-Ledger accounting book shall include the following types of accounting book:
- Journal- Ledger;
- Detailed accounting books, cards.
The order of entering accounting books in form of Journal-Ledger accounting book:
- Daily, based on the accounting vouchers or the general sheet of accounting vouchers, to enter the Journal-Ledger, then enter the detailed accounting books and cards.
- At the month-end, to close the books and to compare for consistency between figures on the Journal-Ledger and the General Detail Sheet (made from detailed accounting books, cards).
- On principle, the arising Debit amount, the arising Credit amount and the period-end balance of each account on the Journal-Ledger must be consistent with the figures on the General Detail Sheet according to each corresponding account.
The list and forms of the accounting books in form of Journal-Ledger accounting book are presented in Part Four of this regime.
 
APPENDIX NO. 2
CONTENTS AND ORDER OF ENTERING THE ACCOUNTING BOOKS IN FORM OF BOOK-ENTRY VOUCHER ACCOUNTING BOOK
Basic features of the form of Book-Entry Voucher accounting book
The basic features of the form of Book-Entry Voucher accounting book: The direct bases for entering the general accounting book is the “Entry Vouchers”. The entering of general accounting books shall include:
+ Entering according to the time order on the entry voucher register.
+ Entering according to economic contents on the Ledger.
The entry vouchers shall be made by accountants on the basis of each original voucher or the general sheet of original vouchers of the same type and the same economic content.
The entry vouchers are numbered in series for the whole year (according to the ordinal number in the entry voucher register) and enclosed with original vouchers, and must be approved by the accountancy chief before entering the accounting books.
Forms of Book-Entry Voucher accounting book shall include the following types of accounting book:
- The entry voucher register;
- The Ledger;
- The detailed accounting books, cards
The order of entering accounting books in form of Book-Entry Voucher accounting book
- Daily, to make the entry vouchers, based on the accounting vouchers or the general sheet of accounting vouchers. Based on the Entry Voucher, to enter the entry voucher register, which are later used for entering the Ledger. The accounting vouchers, after being used as bases for making the Entry Voucher, shall be used for entering the detailed accounting books and cards.
- At the month-end, to close the book and calculate the total sum of money of the economic and financial operations arising in the month on the entry voucher Register, calculate the total arising Debit amount, the total arising Credit amount and the balance of each account on the Ledger. Based on the Ledger to make the account balance sheet.
- After the comparison for consistency, the figures on the Ledger and the Detail General Sheet (made from the detailed accounting books) are used for making the financial reports.
The relations of comparison and inspection must ensure that the total arising Debit amount and the total arising Credit amount of all accounts on the Account Balance Sheet are equal to each other and equal to the total arising amount on the Entry Voucher Register. The total Debit balance and the total Credit balance of all accounts on the Account Balance Sheet must be equal to each other, and the balance of each account on the Account Balance Sheet must be equal to the balance of each corresponding account on the Detail General Sheet.
The list and form of accounting books in form of Book-Entry Voucher accounting book can be seen in Part Four of this Regime.
 
APPENDIX NO. 3
CONTENTS AND ORDER OF ENTERING ACCOUNTING BOOKS IN FORM OF GENERAL JOURNAL
Basic features of the accounting book form of General Journal.
All arising economic and financial operations must be entered into the General Journal, according to the time order of their arising and determination of the accounting amount of each operation, then the figures on the General Journal shall be taken out for entering the Ledger according to each arising operation.
Accounting book form of General Journal shall include the following types of accounting book:
- The General Journal;
- The Ledger;
- The detailed accounting books, cards.
The order of entering the accounting books in form of General Journal
Daily, based on the accounting vouchers used as bases for book entry, first of all to enter the arising operations into the General Journal, then based on the figures on the General Journal, to make entries into the Ledger according to appropriate book-keeping accounts. If the units opened the detailed accounting books, alongside the entering of the General Journal, the arising operations are entered into the relevant detailed accounting books.
At the end of a month, quarter and year, to add up the figures on the Ledger, make the Account Balance Sheet.
After the consistency inspection and comparison, the figures recorded on the Ledger and the Detail General Sheet (made from the detailed accounting books) shall be used for making the financial reports.
On principle, the total arising Debit amount and the total arising Credit amount on the Account Balance Sheet must be equal to the total arising Debit amount and the total arising Credit amount on the General Journal of the same period.
The list and form of the accounting book in form of General Journal can be seen in Part Four of this Regime.-

Vui lòng Đăng nhập tài khoản gói Nâng cao để xem đầy đủ bản dịch.

Chưa có tài khoản? Đăng ký tại đây

Vui lòng Đăng nhập tài khoản gói Tiêu chuẩn hoặc Nâng cao để xem Hiệu lực.

Chưa có tài khoản? Đăng ký tại đây

Vui lòng Đăng nhập tài khoản gói Tiêu chuẩn hoặc Nâng cao để xem VB liên quan.

Chưa có tài khoản? Đăng ký tại đây

Vui lòng Đăng nhập tài khoản gói Tiêu chuẩn hoặc Nâng cao để xem Lược đồ.

Chưa có tài khoản? Đăng ký tại đây

Văn bản đã hết hiệu lực. Quý khách vui lòng tham khảo Văn bản thay thế tại mục Hiệu lực và Lược đồ.
văn bản TIẾNG ANH
Bản dịch tham khảo
download Decision 214/2000/QD-BTC DOC (Word)
Vui lòng Đăng nhập tài khoản gói Tiếng Anh hoặc Nâng cao để tải file.

Chưa có tài khoản? Đăng ký tại đây

* Lưu ý: Để đọc được văn bản tải trên Luatvietnam.vn, bạn cần cài phần mềm đọc file DOC, DOCX và phần mềm đọc file PDF.

Để được giải đáp thắc mắc, vui lòng gọi

19006192

Theo dõi LuatVietnam trên YouTube

TẠI ĐÂY

văn bản cùng lĩnh vực
Vui lòng đợi