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<td colspan="7" align="center" valign="middle"><span style="font-family: Arial; font-size: large;">DANH MỤC HỆ THỐNG TÀI KHOẢN KẾ TOÁN DOANH NGHIỆP</span></td>

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<th width="18" height="20" align="center">2</th>

<td colspan="7" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">(Ban hành theo Quyết định số 1141/TC/QĐ/CĐKT đã sửa đổi, bổ sung áp dụng</span></td>

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<th width="18" height="20" align="center">3</th>

<td colspan="7" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">cho doanh nghiệp lớn và doanh nghiệp nhà nước từ 2002 đến tháng 07-2005)</span></td>

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<th width="18" height="20" align="center">4</th>

<td width="38"> </td>

<td width="53"> </td>

<td width="167"> </td>

<td width="64"> </td>

<td width="64"> </td>

<td width="64"> </td>

<td width="110"> </td>

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<tr valign="bottom">

<th width="18" height="20" align="center">5</th>

<td colspan="2" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">Số hiệu TK</span></td>

<td colspan="4" rowspan="2" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">Tên tài khoản</span></td>

<td rowspan="2" width="110" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">Ghi chú</span></td>

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<tr valign="bottom">

<th width="18" height="20" align="center">6</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">Cấp 1</span></td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">Cấp 2</span></td>

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<tr valign="bottom">

<th width="18" height="20" align="center">7</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">1</span></td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">2</span></td>

<td colspan="4" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">3</span></td>

<td width="110" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">4</span></td>

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<tr valign="bottom">

<th width="18" height="20" align="center">8</th>

<td width="38"> </td>

<td width="53"> </td>

<td colspan="4" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">LOẠI TÀI KHOẢN 1</span></td>

<td width="110"> </td>

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<tr valign="bottom">

<th width="18" height="20" align="center">9</th>

<td width="38"> </td>

<td width="53"> </td>

<td colspan="4" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">TÀI SẢN LƯU ĐỘNG</span></td>

<td width="110"> </td>

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<tr valign="bottom">

<th width="18" height="20" align="center">10</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">111</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Tiền mặt</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">11</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">1111</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Tiền Việt Nam</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">12</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">1112</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Ngoại tệ</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">13</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">1113</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Vàng, bạc, kim khí qúy, đá qúy</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">14</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">112</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Tiền gửi ngân hàng</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">15</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">1121</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Tiền Việt Nam</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">16</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">1122</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Ngoại tệ</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">17</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">1123</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Vàng, bạc, kim khí qúy, đá qúy</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">18</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">113</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Tiền đang chuyển</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">19</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">1131</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Tiền Việt Nam</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">20</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">1132</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Ngoại tệ</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">21</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">121</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Đầu tư chứng khoán ngắn hạn</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">22</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">1211</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Cổ phiếu</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">23</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">1212</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Trái phiếu</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">24</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">128</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Đầu tư ngắn hạn khác</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">25</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">129</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Dự phòng giảm giá đầu tư ngắn hạn</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">26</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">131</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Phải thu của khách hàng</span></td>

<td width="110" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi tiết theo đối tượng</span></td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">27</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">133</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Thuế GTGT được khấu trừ</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">28</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">1331</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Thuế GTGT được khấu trừ của HH, DV</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">29</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">1332</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Thuế GTGT được khấu trừ của TSCĐ</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">30</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">136</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Phải thu nội bộ</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">31</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">1361</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Vốn kinh doanh ở đơn vị trực thuộc</span></td>

<td width="110" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">Dùng ở đơn vị cấp trên</span></td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">32</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">1368</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Phải thu nội bộ khác</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">33</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">138</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Phải thu khác</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">34</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">1381</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Tài sản thiếu chờ xử lý</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">35</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">1385</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Phải thu về cổ phần hóa</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">36</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">1388</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Phải thu khác</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">37</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">139</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Dự phòng phải thu khó đòi</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">38</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">141</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Tạm ứng</span></td>

<td width="110" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi tiết theo đối tượng</span></td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">39</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">142</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi phí trả trước</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">40</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">1421</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi phí trả trước</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">41</th>

<td width="38"> </td>

<td rowspan="2" width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">1422</span></td>

<td colspan="4" rowspan="2" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi phí chờ kết chuyển</span></td>

<td rowspan="2" width="110" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">Doanh nghiệp có chu kỳ kinh doanh dài</span></td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">42</th>

<td width="38"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">43</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">144</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Cầm cố, ký cược, ký qũy ngắn hạn</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">44</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">151</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Hàng mua đang đi trên đường</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">45</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">152</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Nguyên liệu, vật liệu</span></td>

<td width="110" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi tiết theo yêu cầu quản lý</span></td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">46</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">153</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Công cụ, dụng cụ</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">47</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">1531</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Công cụ, dụng cụ</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">48</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">1532</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Bao bì luân chuyển</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">49</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">1533</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Đồ dùng cho thuê</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">50</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">154</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi phí sản xuất, kinh doanh dở dang</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">51</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">155</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Thành phẩm</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">52</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">156</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Hàng hóa</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">53</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">1561</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Giá mua hàng hóa</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">54</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">1562</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi phí thu mua hàng hóa</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">55</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">1567</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Hàng hóa bất động sản</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">56</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">157</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Hàng gửi đi bán</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">57</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">158</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Hàng hóa kho bảo thuế</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">58</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">159</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Dự phòng giảm giá hàng tồn kho</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">59</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">161</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi sự nghiệp</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">60</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">1611</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi sự nghiệp năm trước</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">61</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">1612</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi sự nghiệp năm nay</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">62</th>

<td width="38"> </td>

<td width="53"> </td>

<td colspan="4"> </td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">63</th>

<td width="38"> </td>

<td width="53"> </td>

<td colspan="4" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">LOẠI TÀI KHOẢN 2</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">64</th>

<td width="38"> </td>

<td width="53"> </td>

<td colspan="4" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">TÀI SẢN CỐ ĐỊNH</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">65</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">211</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Tài sản cố định hữu hình</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">66</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">2112</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Nhà cửa, vật kiến trúc</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">67</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">2113</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Máy móc, thiết bị</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">68</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">2114</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Phương tiện vân tải, truyền dẫn</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">69</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">2115</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Thiết bị, dụng cụ quản lý</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">70</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">2116</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Cây lâu năm, súc vật làm việc và cho sản phẩm</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">71</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">2118</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Tài sản cố định khác</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">72</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">212</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Tài sản cố định thuê tài chính</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">73</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">213</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Tài sản cố định vô hình</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">74</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">2131</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Quyền sử dụng đất</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">75</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">2132</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Quyền phát hành</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">76</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">2133</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Bản quyền, bằng sáng chế</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">77</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">2134</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Nhãn hiệu hàng hóa</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">78</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">2135</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Phần mềm máy vi tính</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">79</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">2136</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Giấy phép và giấy phép nhượng quyền</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">80</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">2138</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Tài sản cố định vô hình khác</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">81</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">214</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Hao mòn TSCĐ</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">82</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">2141</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Hao mòn TSCĐ hữu hình</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">83</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">2142</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Hao mòn TSCĐ thuê tài chính</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">84</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">2143</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Hao mòn TSCĐ vô hình</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">85</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">2147</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Hao mòn bất động sản đầu tư</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">86</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">217</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Bất động sản đầu tư</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">87</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">221</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Đầu tư vào công ty con</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">88</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">2211</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Đầu tư cổ phiếu</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">89</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">2212</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Đầu tư khác</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">90</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">222</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Vốn góp liên doanh</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">91</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">223</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Đầu tư vào công ty liên kết</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">92</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">228</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Đầu tư dài hạn khác</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">93</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">2281</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Cổ phiếu</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">94</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">2282</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Trái phiếu</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">95</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">2283</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Đầu tư dài hạn khác</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">96</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">229</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Dự phòng giảm giá đầu tư dài hạn</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">97</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">241</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Xây dựng cơ bản dở dang</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">98</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">2411</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Mua sắm TSCĐ</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">99</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">2412</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Xây dựng cơ bản</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">100</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">2413</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Sửa chữa lớn TSCĐ</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">101</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">242</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi phí trả trước dài hạn</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">102</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">244</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Ký qũy, ký cược dài hạn</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">103</th>

<td width="38"> </td>

<td width="53"> </td>

<td colspan="4"> </td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">104</th>

<td width="38"> </td>

<td width="53"> </td>

<td colspan="4" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">LOẠI TÀI KHOẢN 3</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">105</th>

<td width="38"> </td>

<td width="53"> </td>

<td colspan="4" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">NỢ PHẢI TRẢ</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">106</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">311</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Vay ngắn hạn</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">107</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">315</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Nợ dài hạn đến hạn trả</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">108</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">331</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Phải trả cho người bán</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">109</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">333</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Thuế và các khoản phải nộp Nhà nước</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">110</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">3331</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Thuế GTGT</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">111</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">33311</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Thuế GTGT đầu ra</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">112</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">33312</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Thuế GTGT hàng nhập khẩu</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">113</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">3332</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Thuế tiêu thụ đặc biệt</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">114</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">3333</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Thuế xuất, nhập khẩu</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">115</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">3334</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Thuế thu nhập doanh nghiệp</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">116</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">3335</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Thu trên vốn</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">117</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">3336</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Thuế tài nguyên</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">118</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">3337</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Thuế nhà đất, tiền thuê đất</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">119</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">3338</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Các loại thuế khác</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">120</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">3339</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Phí, lệ phí và các khoản phải nộp khác</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">121</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">334</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Phải trả công nhân viên</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">122</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">335</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi phí phải trả</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">123</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">3353</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Qũy dự phòng trợ cấp mất việc làm</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">124</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">336</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Phải trả nội bộ</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">125</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">337</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Thanh toán theo tiến độ kế hoạch hợp đồng xây dựng</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">126</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">338</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Phải trả, phải nộp khác</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">127</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">3381</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Tài sản thừa chờ giải quyết</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">128</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">3382</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Kinh phí công đoàn</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">129</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">3383</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Bảo hiểm xã hội</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">130</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">3384</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Bảo hiểm y tế</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">131</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">3385</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Phải trả về cổ phần hóa</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">132</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">3387</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Doanh thu chưa thực hiện</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">133</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">3388</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Phải trả, phải nộp khác</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">134</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">341</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Vay dài hạn</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">135</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">342</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Nợ dài hạn</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">136</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">343</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Trái phiếu phát hành</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">137</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">3431</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Mệnh giá trái phiếu</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">138</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">3432</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chiết khấu trái phiếu</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">139</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">3433</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Phụ trội trái phiếu</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">140</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">344</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Nhận ký qũy, ký cược dài hạn</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">141</th>

<td width="38"> </td>

<td width="53"> </td>

<td colspan="4"> </td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">142</th>

<td width="38"> </td>

<td width="53"> </td>

<td colspan="4" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">LOẠI TÀI KHOẢN 4</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">143</th>

<td width="38"> </td>

<td width="53"> </td>

<td colspan="4" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">NGUỒN VỐN CHỦ SỞ HỮU</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">144</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">411</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Nguồn vốn kinh doanh</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">145</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">4111</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Vốn góp</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">146</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">4112</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Thặng dư vốn</span></td>

<td width="110" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">Công ty cổ phần</span></td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">147</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">4118</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Vốn khác</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">148</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">412</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chênh lệch đánh giá lại tài sản</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">149</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">413</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chênh lệch tỷ giá hối đoái</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">150</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">4131</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chênh lệch tỷ giá hối đoái đánh giá lại cuối năm tài chính</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">151</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">4132</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chênh lệch tỷ giá hối đoái trong giai đoạn đầu tư XDCB</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">152</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">4133</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chênh lệch tỷ giá hối đoái từ chuyển đổi báo cáo tài chính</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">153</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">414</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Qũy đầu tư phát triển</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">154</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">415</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Qũy dự phòng tài chính</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">155</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">417</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Qũy hỗ trợ sắp xếp cổ phần hóa doanh nghiệp nhà nước</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">156</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">419</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Cổ phiếu mua lại</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">157</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">421</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Lợi nhuận chưa phân phối</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">158</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">4211</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Lợi nhuận năm trước</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">159</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">4212</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Lợi nhuận năm nay</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">160</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">431</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Qũy khen thưởng, phúc lợi</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">161</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">4311</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Qũy khen thưởng</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">162</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">4312</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Qũy phúc lợi</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">163</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">4313</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Qũy phúc lợi đã hình thành TSCĐ</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">164</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">441</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Nguồn vốn đầu tư xây dựng cơ bản</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">165</th>

<td rowspan="2" width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">451</span></td>

<td width="53"> </td>

<td colspan="4" rowspan="2" valign="middle"><span style="font-family: Arial; font-size: medium;">Qũy quản lý của cấp trên</span></td>

<td width="110" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">Dùng cho các Tổng công ty,</span></td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">166</th>

<td width="53"> </td>

<td width="110" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">tập đoàn, cơ quan liên hiệp…</span></td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">167</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">461</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Nguồn kinh phí sự nghiệp</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">168</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">4611</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Nguồn kinh phí sự nghiệp năm trước</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">169</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">4612</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Nguồn kinh phí sự nghiệp năm nay</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">170</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">466</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Nguồn kinh phí đã hình thành TSCĐ</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">171</th>

<td width="38"> </td>

<td width="53"> </td>

<td colspan="4"> </td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">172</th>

<td width="38"> </td>

<td width="53"> </td>

<td colspan="4" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">LOẠI TÀI KHOẢN 5</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">173</th>

<td width="38"> </td>

<td width="53"> </td>

<td colspan="4" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">DOANH THU</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">174</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">511</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Doanh thu bán hàng và cung cấp dịch vụ</span></td>

<td width="110" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi tiết theo yêu cầu quản lý</span></td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">175</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">5111</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Doanh thu bán hàng hóa</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">176</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">5112</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Doanh thu bán các thành phẩm</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">177</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">5113</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Doanh thu cung cấp dịch vụ</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">178</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">5114</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Doanh thu trợ cấp, trợ giá</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">179</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">5117</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Doanh thu kinh doanh bất động sản đầu tư</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">180</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">512</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Doanh thu nội bộ</span></td>

<td width="110" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">Chỉ dùng ở các đơn vị thành viên</span></td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">181</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">5121</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Doanh thu bán hàng hóa</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">182</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">5122</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Doanh thu bán các thành phẩm</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">183</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">5123</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Doanh thu cung cấp dịch vụ</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">184</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">515</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Doanh thu hoạt động tài chính</span></td>

<td width="110" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi tiết theo hoạt động</span></td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">185</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">521</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chiết khấu thương mại</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">186</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">531</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Hàng bán bị trả lại</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">187</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">532</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Giảm giá hàng bán</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">188</th>

<td width="38"> </td>

<td width="53"> </td>

<td colspan="4"> </td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">189</th>

<td width="38"> </td>

<td width="53"> </td>

<td colspan="4" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">LOẠI TÀI KHOẢN 6</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">190</th>

<td width="38"> </td>

<td width="53"> </td>

<td colspan="4" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">CHI PHÍ SẢN XUẤT, KINH DOANH</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">191</th>

<td rowspan="2" width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">611</span></td>

<td width="53"> </td>

<td colspan="4" rowspan="2" valign="middle"><span style="font-family: Arial; font-size: medium;">Mua hàng</span></td>

<td width="110" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">Áp dụng cho phương pháp</span></td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">192</th>

<td width="53"> </td>

<td width="110" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">kiểm kê định kỳ</span></td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">193</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">6111</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Mua nguyên liệu, vật liệu</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">194</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">6112</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Mua hàng hóa</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">195</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">621</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi phí nguyên liệu, vật liệu trực tiếp</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">196</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">622</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi phí nhân công trực tiếp</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">197</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">623</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi phí sử dụng máy thi công</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">198</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">6231</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi phí nhân công</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">199</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">6232</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi phí vật liệu</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">200</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">6233</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi phí dụng cụ sản xuất</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">201</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">6234</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi phí khấu hao máy thi công</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">202</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">6237</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi phí dịch vụ mua ngoài</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">203</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">6238</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi phí bằng tiền khác</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">204</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">627</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi phí sản xuất chung</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">205</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">6271</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi phí nhân viên phân xưởng</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">206</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">6272</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi phí vật liệu</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">207</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">6273</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi phí dụng cụ sản xuất</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">208</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">6274</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi phí khấu hao TSCĐ</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">209</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">6277</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi phí dịch vụ mua ngoài</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">210</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">6278</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi phí bằng tiền khác</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">211</th>

<td rowspan="2" width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">631</span></td>

<td width="53"> </td>

<td colspan="4" rowspan="2" valign="middle"><span style="font-family: Arial; font-size: medium;">Giá thành sản xuất</span></td>

<td width="110" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">Áp dụng cho phương pháp</span></td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">212</th>

<td width="53"> </td>

<td width="110" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">kiểm kê định kỳ</span></td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">213</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">632</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Giá vốn hàng bán</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">214</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">635</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi phí tài chính</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">215</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">641</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi phí bán hàng</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">216</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">6411</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi phí nhân viên</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">217</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">6412</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi phí vật liệu, bao bì</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">218</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">6413</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi phí dụng cụ, đồ dùng</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">219</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">6414</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi phí khấu hao TSCĐ</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">220</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">6415</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi phí bảo hành</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">221</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">6417</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi phí dịch vụ mua ngoài</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">222</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">6418</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi phí bằng tiền khác</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">223</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">642</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi phí quản lý doanh nghiệp</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">224</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">6421</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi phí nhân viên quản lý</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">225</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">6422</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi phí vật liệu quản lý</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">226</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">6423</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi phí đồ dùng văn phòng</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">227</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">6424</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi phí khấu hao TSCĐ</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">228</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">6425</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Thuế, phí và lệ phí</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">229</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">6426</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi phí dự phòng</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">230</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">6427</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi phí dịch vụ mua ngoài</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">231</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">6428</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi phí bằng tiền khác</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">232</th>

<td width="38"> </td>

<td width="53"> </td>

<td colspan="4"> </td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">233</th>

<td width="38"> </td>

<td width="53"> </td>

<td colspan="4" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">LOẠI TÀI KHOẢN 7</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">234</th>

<td width="38"> </td>

<td width="53"> </td>

<td colspan="4" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">THU NHẬP KHÁC</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">235</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">711</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Thu nhập khác</span></td>

<td width="110" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi tiết theo hoạt động</span></td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">236</th>

<td width="38"> </td>

<td width="53"> </td>

<td colspan="4"> </td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">237</th>

<td width="38"> </td>

<td width="53"> </td>

<td colspan="4" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">LOẠI TÀI KHOẢN 8</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">238</th>

<td width="38"> </td>

<td width="53"> </td>

<td colspan="4" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">CHI PHÍ KHÁC</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">239</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">811</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi phí khác</span></td>

<td width="110" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi tiết theo hoạt động</span></td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">240</th>

<td width="38"> </td>

<td width="53"> </td>

<td colspan="4"> </td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">241</th>

<td width="38"> </td>

<td width="53"> </td>

<td colspan="4" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">LOẠI TÀI KHOẢN 9</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">242</th>

<td width="38"> </td>

<td width="53"> </td>

<td colspan="4" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">XÁC ĐỊNH KẾT QUẢ KINH DOANH</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">243</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">911</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Xác định kết quả kinh doanh</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">244</th>

<td width="38"> </td>

<td width="53"> </td>

<td colspan="4"> </td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">245</th>

<td width="38"> </td>

<td width="53"> </td>

<td colspan="4" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">LOẠI TÀI KHOẢN 0</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">246</th>

<td width="38"> </td>

<td width="53"> </td>

<td colspan="4" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">TÀI KHOẢN NGOÀI BẢNG</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">247</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">001</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Tài sản thuê ngoài</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">248</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">002</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Vật tư, hàng nhận giữ hộ, nhận gia công</span></td>

<td width="110" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">Chi tiết theo yêu cầu quản lý</span></td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">249</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">003</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Hàng nhận bán hộ, nhận ký gửi</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">250</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">004</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Nợ khó đòi đã xử lý</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">251</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">007</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Ngoại tệ các loại</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">252</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">008</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Dự toán chi hoạt động</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">253</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">0081</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Dự toán chi hoạt động thường xuyên</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">254</th>

<td width="38"> </td>

<td width="53" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">0082</span></td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Dự toán chi hoạt động không thường xuyên</span></td>

<td width="110"> </td>

</tr>

<tr valign="bottom">

<th width="18" height="20" align="center">255</th>

<td width="38" align="center" valign="middle"><span style="font-family: Arial; font-size: medium;">009</span></td>

<td width="53"> </td>

<td colspan="4" valign="middle"><span style="font-family: Arial; font-size: medium;">Nguồn vốn khấu hao cơ bản</span></td>

</tr>

</tbody>

</table>