Hệ thống tài khoản kế toán Việt Nam Nhật- Anh

Hệ thống tài khoản kế toán Việt Nam Nhật- Anh

 Hệ thống tài khoản kế toán Việt Nam Anh – Việt

Hệ thống tài khoản kế toán Việt Nam Nhật- Việt

Cash on hand現金
Cash on hand (Viet Nam Dong)現金(VND)
Cash on hand (Foreign currencies)現金(外国通貨)
Cash on hand (US $)現金(US $)
Cash on hand (Japanese yen)現金 (日 本 円)
Gold, silver, precious metals and stones金 ・ 銀 ・ 宝 石
Cash in bank預金
Cash in bank (Viet Nam Dong)預金 (ベトナムドン)
Cash VND Ordinary Tokyo Mitsubishi UFJ Bank預金 (VND 経常)東京三菱UFJ
Cash VND – Ordinary Vietcom Bank預金 (VND 経常) Vietcom Bank
Cash in bank (USD)預金(USD 経常) Mizuho Bank
Cash USD _Capital Tokyo Mitsubishi UFJ Bank預金(USD $ 資本金) Tokyo Mitsubishi UFJ Bank
Cash USD_Ordinary Tokyo Mitsubishi UFJ Bank預金(USD 経常)Tokyo Mitsubishi UFJ Bank
Cash in bank USD_Ordinary Vietcom Bank預金(USD 経常)Vietcom Bank
Gold, silver, precious metals and stones金・銀・宝石
Cash in transit未着現金
Cash in transit (Viet Nam Dong)未着現金(ベトナムドン)
Cash in transit (Foreign currencies)未着現金(外国通貨)
Short-term securities investments短期有価証券
Equity securities株 式
Short-term debt investment短期債権投資
Other short-term investmentsその他短期投資等
Time deposit定期預金
Other short-term investmentsその他短期投資等
Provision for the short-term investments短期投資等評価引当金
Account receivables売掛金
Account receivables  (Short-term )売掛金 (短期)
Account receivables  (Long-term )売掛金 (長期)
Customer prepayment前受金
Accounts receivable from affiliated companies関係会社売掛金
Deductible VATVAT控除
Deductible VAT of goods and servicesVAT控除(商品、サービス)
Deductible VAT for fixed assetsVAT控除(固定資産)
Inter-company receivables関係会社未収入金等
Capital provided to sub-units子会社株式
Other Inter-company receivablesその他子会社未収入金
 Other Inter-company receivables (Short-term)その他子会社未収入金(短期)
Other Inter-company receivables (Long-term)その他子会社未収入金(長期)
Other receivablesその他未収入金
Deficient assets pending resolution調整前資産不足勘定
Deficient assets pending resolution (Short-term )調整前資産不足勘定(短期)
Deficient assets pending resolution (Long-term)調整前資産不足勘定(長期)
Receivable from equitization株式投資
Receivable from equitization (Short-term )株式投資(短期)
Receivable from equitization (Long-term )株式投資(長期)
Other receivablesその他未収入金
Other receivables (Short-term )その他未収入金 (短期)
Other receivables (Long-term)その他未収入金(長期)
Provision for bad debts貸倒引当金
Provision for bad debts (Short-term)貸倒引当金(短期)
Provision for bad debts (Long-term)貸倒引当金(長期)
Advance前渡金
Short-term prepayment短期前払費用
Short-term prepayment短期前払費用
Deffered expense account繰延費用
Short-term pledges, collateral and deposits短期担保提供資産
Purchased goods in transit未着品
Raw materials原材料
Main materials主要材料
Sub material補助材料 購入品
Partly-finished goods半製品 仕入れ
Instruments and Tools工具 消耗品
Consumable article, equipment消耗工具器具(予備品)
Recycle package再利用可能袋材
Tools for leaseリース消耗工具
Semi-finished goods仕掛品
Finished goods製品
Merchandise商品
Cost of purchase仕入原価
Incidental expenses付随費用
Real estate for investment不動産投資
Goods on consignment販売委託品
Goods in boned warehouse非課税 製品
Provision for inventory棚卸資産評価引当金
Not-for-profit expenditure非営利費用
Not-for-profit expenditure – prior year国家補助金 – 前年
Not-for-profit expenditure- current year国家補助金 – 今年
Tangible fixed assets有形固定資産
Buildings and structures建物、建造物
Buildings and structures建物、建造物
Buildings, accessory equipment建 物 、付 属 設 備
Machinery and equipment機械、袋置
Means of tranportation and transmission equipment車両運搬具
Office Equipment and Furniture什器備品
Perenmial plant, working and product animals樹木、生産用動物
Other tangible fixed assetsその他有形固定資産
Fixed assets of financial leaseファイナンス・リース資産
Intangible fixed assets無形固定資産
Land use rights土地使用権
Publishing right創業費
Patents and inventions特許権
Trade mark研究開発費
Computer softwareコンピュータソフトウェア
License and license of concession許可・営業権
Other intangible fixed assetsその他無形固定資産
Depreciation of fixed assets減価償却累計額
Depreciation of tangible assets減価償却累計額(有形固定資産)
Depreciation of finance lease assets減価償却累計額(ファイナンスリース)
Depreciation of intangible assets減価償却累計額(無形固定資産)
Accumulated depreciation of real estate for investment減価償却累計額(不動産投資)
Real estate for investment不動産投資
Investment in sub-company子会社投資
Long term investment in sub-company長期所有株式
Investment in sub-company子会社投資
Investment in joint-venture company合弁企業出資金
Investment in associate company関係会社出資金
Other long-term investmentsその他の長期投資等
Equity securities株 式
Debt securities債 権
Other long-term investmentsその他の長期投資等
Provision for decline in long-term investments長期投資等評価引当金
Construction in progress 建設仮勘定
Acquisition of fixed assets固定資産取得費用
Construction in progress建設仕掛勘定
Extra ordinary repairs特別修繕費
Long-term prepaid expenses長期前払費用
Long-term prepaid expenses長期前払費用
Pre-operation expense創業全費用
Technique transfer expense技術移転費用
資本化金利
Delayed corporate income tax as assets 繰延税金
Long-term deposit長期保証金
Short-term borrowings短期借入金
Short-term loan from bank短期銀行借入金
Current portion of long-term liabilities1年内返済固定負債
Current portion of long-term liabilities within 1 year1年内返済銀行借入金
Trade creditors買掛金
Trade creditors (Short-term )買掛金(短期)
Trade creditors (Long-term)買掛金 (長期)
Prepaid supplier前払
Taxes and other payables to State budget未払税金等
Value added tax (VAT)未払VAT(付加価値税)
Out-put VAT未払アウトプットVAT
Output VAT for imported goods未払輸入にかかるVAT
Special sales tax未払特別売上税
Import and export duties未払関税
Corporate income tax未払事業所得税
Personal income tax未払所得税
Trademark tax営業許可税 (えいぎょうきょかぜい)or[営業登録税]えいぎょうとうろくぜい
Natural resources tax未払天然資源税
Land and housing tax, land rental charges未払土地家屋税
Other taxesその他未払税金
Fees, charges and other payables使用料、その他支払債務
Payable to employees従業員未払金
Payable to staffs従業員未払金
Payable to other employeesその他従業員未払金
Accrued expenses未払費用
Accrued expenses未払費用
Ohter payble expensesその他未払費用
Inter-company payables関係会社への債務
Inter-company payables (Short-term)親会社借入金(短期)
Inter-company payables (Long-term)親会社借入金(長期)
Payment based on progress of construction建設契約進歩に従って未払金
Other payablesその他未払金
Surplus assets pending resolution調整前資産過大勘定
Trade union fees労働組合費
Social insurance payable社会保険未払金
Health insurance payable健康保険未払金
Jobless insurance payable失業保険未払金
Recieved short-term deposit保証金(短期)
Unearned revenue未獲得収益
Other payablesその他未払金
Long-term borrowings長期借入金(銀行)
Long-term liabilitiesその他の固定負債
Issued bonds
Nominal value
Discount of bonds
Surplus of bonds
Long-term deposits, collateral received長期預り金、預り担保
Payable delayed corporate income tax 繰延未払税金
Unemployment fund失業積立金
Provision for payable amount未払期引当金
Short-term provision for payable amount末払短期引当金
Long-term provision for payable amount未払い長期引当金
Legal capital資本金
Owner’s capital資本金
Surplus of owner’s capital過剰資本金
Other capital他の資本金
Revaluation differences資産再評価差額
Exchange rate differences外貨換算差額
Exchange rate difference end of fiscal year
Exchange rate difference in pre-operate period
Business development funds事業拡張積立金
Reserved fund against financial risks偶発損失積立金
Other funds from owner capitalその他資金
Stocks in fund金庫株
Retained earnings未処分利益
Retained earning brought forward前期繰越利益
Retained earning of current year当期未処分利益
Welfare and reward funds賞与及び福利厚生積立金
Reward funds賞与積立金
Welfare funds福利厚生積立金
Welfare fund for fixed assets固定資産向け福利厚生積立金
Capital expenditure funds資本的支出積立金
Subsidized not-for-profit funds補助金積立金
Prior year前期補助金
Current year当期補助金
Funds invested in fixed assets固定資産積立金
Sales of merchandise and services 売上高
Sales of merchandise商品売上高
Sales of finished goods製品売上高
Sales of services役務売上高
Subsidy receipts補助金受取
Sales of real estate in investment不動産投資売上高
Intra-company revenues関係会社売上高
Sales of merchandise商品売上高
Sales of finished goods製品売上高
Sales of services役務売上高
Income from financial activities財務収益
Interest received銀行利子
Income caused by exchange rate differences外貨換算差額
Sales discounts売上割引
Sales discounts from finished goods sale関係会社製品売上割引
Services discounts関係会社役務収益割引
Sales returns売上返品
Sales returns売上返品
Finished goods Sales returns関係会社製品売上返品
Services sales returns関係会社役務収益返品
Sales allowances売上値引
Sales allowances売上値引
Finished goods sales allowances関係会社製品売上値引
Services sales allowances関係会社役務収益値引
Purchases仕入高
Raw materials原材料仕入高
Goods商品仕入高
Direct raw material costs原材料費
Direct raw material costs主要材料仕入高
Direct raw material inventory材料在庫増減額
Direct labour costs直接労務費
Direct labour salary現場スタッフ給与
Direct labour bonus現場スタッフ賞与
Direct labour over time現場スタッフ超過労務手当
Other salary of direct labour雑 給(直接)
Direct labour costs現場スタッフ退職金
Direct labour welfare fund法定福利費(直接)
Direct labour costs厚生費
Construction machinery running costs直接工場経費
Employees expenses直接労務費
Materials costs原材料費
Supplies expenses消耗品費
Depriciation Expenses減価償却費
External service acquired外注費
修繕費
電力費(工場)
廃材処理費
運賃
租税公課
保険料(工場)
Other expenses in cash雑費
Factory overheads expense製造間接費
Staff costs間接労務費
Management staff costs役員給与
Management staff costs sdfasdf役員給与
Management staff costs sdfasdf役員給与
Manangement staff bonus役員賞与
Staff cost間接スタッフ給与
Staff bonus間接スタッフ賞与
Indirect staff over-time cost間接スタッフ超過勤務手当
Other indirect staff cost雑給(間接)
Indirect staff retirement allowance間接スタッフ退職金
Welfare fund (Indirect)法定福利費(間接)
Bonus funds厚生費(間接)
Sub material costs間接材料費
Sub material costs福助材料仕入高
Part部分品仕入高
Manufacturing Part加工部品仕入高
Out side cost外注加工費
Inventory of sub material福助材料等在庫増減額
Tools and instruments expenses消耗工具器具費
Fixed assets depreciation減価償却費
External service hired外部用役費
Other expenses in cash雑費
Production costs製造原価
Cost of goods sold売上原価
Inventory製品、商品在庫増減額
Financial expenses財務費用
Selling expenses販売費
Staff expenses労務費
Materials costs梱包材料費
Office equipments消耗品費
Depreciation expenses of fixed assets資産償却費
Post-sale serviceアフターサービス費
External services hired外部用役費
Other expenses paid in cash雑費
General administration expenses一般管理費
Staff expenses労務費
Payroll for local staff人件費(ローカルスタッフ)
Salary for local staff給料(ローカルスタッフ)
Social insurance for local staff社会保険(ローカルスタッフ)
Health insurance for local staff健康保険(ローカルスタッフ)
Have lunch expense for local staff昼食代(ローカルスタッフ)
Medicine expense医薬経費(ローカルスタッフ)
Uniform for staff制服経費(ローカルスタッフ)
Welfare and reward expenses for local staff福利厚生費(ローカルスタッフ)
Payroll for Japanese staff人件費(日本人スタッフ)
Salary for Japanese staff給料(日本人スタッフ)
Social insurance for Japanese staff社会保険(日本人スタッフ)
Health insurance for Japanese staff健康保険(日本人スタッフ)
Have lunch expense for Japanese staff昼食代(日本人スタッフ)
Medicine expense for local staff医薬経費(日本人スタッフ)
Uniform for staff for local staff制服経費(日本人スタッフ)
Welfare and reward expenses for local staff福利厚生費(日本人」スタッフ)
Office supply expenses消耗品費
Office supply expenses消耗品費
Stationery office expenses事務用品費
Office equipments expenses事務用品費
Office equipment and furniture事務用設備と家具
Other equipmentその他の設備
Fixed assets depreciation減価償却費
Depreciation of factory.建物・構築物の減価償却
Depreciation of means of transportation and transmission equipment.運送設備の減価償却
Depreciation of office equipment and furniture事務用設備と家具の減価償却
Depreciation of other assetsその他の資産の減価償却
Taxes, Fees and charges租税公課
Provision expenses引当金繰入額
External services expenses外部用役費
Insurance expense (Office)保険料(事務所)
Auditing fee監査費用
Consutant and service feeコンサルタント費
Taxi expenseタクシー代
Accommodation fee (Japanese room charge) and diner charge家賃(日本人)
Telephone, fax, communication expense通信費・電話料
Electricity expense電気代
Water expense水道料
Office Rental feeオフィス賃貸料
Service fee payment支払手数料
管理費(アマタ工業団地)
貿易管理費
Other expenses paid in cashその他の雑費
Business trip出張費
Entertaiment接待交際費
Newspapers expense新聞図書費
Transportation fees発送配達費
Advertisement expenses広告宣伝費
Repair expense修理費
Meeting expense会議費
Training expenseトレーニング費
Bank Fee銀行手数料
Other expenses paid in cashその他の雑費
Other income特別利益
Interest receive受取利息
受取配当金
Purchsing discount仕入割引
Profit from selling fixed asset固定資産売却益
Other income雑収入
Other expenses特別損失
Interest payable支払利息(銀行)
支払利息(親会社)
売上割引
外為割引料
固定資産売却損
固定資産除却損
雑損失
Corporate income expenses期法人所得税費用
Current corporate income expenses当期法人所得税費用
Delayed corporate income expenses延期法人所得税費用
Income summary当期利益

 

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