<table style="border-collapse: collapse; width: 677pt;" width="901" border="0" cellspacing="0" cellpadding="0"><colgroup><col style="mso-width-source: userset; mso-width-alt: 998; width: 29pt;" width="39" /> <col style="mso-width-source: userset; mso-width-alt: 2713; width: 80pt;" width="106" /> <col style="mso-width-source: userset; mso-width-alt: 1561; width: 46pt;" width="61" /> <col style="mso-width-source: userset; mso-width-alt: 10803; width: 317pt;" width="422" /> <col style="mso-width-source: userset; mso-width-alt: 6988; width: 205pt;" width="273" /> </colgroup>

<tbody>

<tr style="mso-height-source: userset; height: 24.95pt;">

<td class="xl102" style="height: 24.95pt; width: 677pt;" colspan="5" width="901" height="33">DANH MỤC HỆ THỐNG TÀI KHOẢN KẾ TOÁN DOANH NGHIỆP</td>

</tr>

<tr style="mso-height-source: userset; height: 24.95pt;">

<td class="xl106" style="height: 24.95pt;" height="33"> </td>

<td class="xl102"> </td>

<td class="xl102"> </td>

<td class="xl102"> (Ban hành theo Quyết định số 15/2006/QĐ-BTC ngày 20/03/2006)</td>

<td class="xl106"> </td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl92" style="height: 20.1pt;" height="26">Số</td>

<td class="xl91" style="border-top: none; border-left: none;">Số hiệu TK</td>

<td class="xl91" style="border-top: none; border-left: none;"> </td>

<td class="xl91" style="border-top: none; border-left: none;">Tên tài khoản</td>

<td class="xl103" style="border-left: none;">Ghi chú</td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl86" style="height: 20.1pt;" height="26">TT</td>

<td class="xl91" style="border-top: none; border-left: none;">Cấp 1</td>

<td class="xl91" style="border-top: none; border-left: none;">Cấp 2</td>

<td class="xl91" style="border-top: none; border-left: none;"> </td>

<td class="xl104" style="border-left: none;"> </td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl93" style="height: 20.1pt;" height="26">1</td>

<td class="xl91" style="border-top: none; border-left: none;">2</td>

<td class="xl91" style="border-top: none; border-left: none;">3</td>

<td class="xl91" style="border-top: none; border-left: none;">4</td>

<td class="xl105" style="border-top: none; border-left: none;" align="right">5</td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl98" style="height: 20.1pt;" height="26"> </td>

<td class="xl99" style="border-left: none;"> </td>

<td class="xl99" style="border-left: none;"> </td>

<td class="xl99" style="border-left: none;">LOẠI TÀI KHOẢN 1</td>

<td class="xl101" style="border-top: none; border-left: none;"> </td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl98" style="height: 20.1pt;" height="26"> </td>

<td class="xl99" style="border-left: none;"> </td>

<td class="xl99" style="border-left: none;"> </td>

<td class="xl99" style="border-left: none;">TÀI SẢN NGẮN HẠN</td>

<td class="xl100" style="border-left: none;"> </td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl86" style="height: 20.1pt;" height="26">01</td>

<td class="xl82" style="border-left: none;">111</td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl96" style="border-left: none;">Tiền mặt</td>

<td class="xl84" style="border-left: none;"> </td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl87" style="height: 20.1pt;" height="26"> </td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl85" style="border-left: none;">1111</td>

<td class="xl97" style="border-left: none;">Tiền Việt Nam</td>

<td class="xl84" style="border-left: none;"> </td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl87" style="height: 20.1pt;" height="26"> </td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl85" style="border-left: none;">1112</td>

<td class="xl97" style="border-left: none;">Ngoại tệ</td>

<td class="xl84" style="border-left: none;"> </td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl87" style="height: 20.1pt;" height="26"> </td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl85" style="border-left: none;">1113</td>

<td class="xl97" style="border-left: none;">Vàng, bạc, kim khí qúy, đá qúy</td>

<td class="xl84" style="border-left: none;"> </td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl86" style="height: 20.1pt;" height="26">02</td>

<td class="xl82" style="border-left: none;">112</td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl96" style="border-left: none;">Tiền gửi ngân hàng</td>

<td class="xl84" style="border-left: none;">Chi tiết theo từng ngân hàng</td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl87" style="height: 20.1pt;" height="26"> </td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl85" style="border-left: none;">1121</td>

<td class="xl97" style="border-left: none;">Tiền Việt Nam</td>

<td class="xl84" style="border-left: none;"> </td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl87" style="height: 20.1pt;" height="26"> </td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl85" style="border-left: none;">1122</td>

<td class="xl97" style="border-left: none;">Ngoại tệ</td>

<td class="xl84" style="border-left: none;"> </td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl87" style="height: 20.1pt;" height="26"> </td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl85" style="border-left: none;">1123</td>

<td class="xl97" style="border-left: none;">Vàng, bạc, kim khí qúy, đá qúy</td>

<td class="xl84" style="border-left: none;"> </td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl86" style="height: 20.1pt;" height="26">03</td>

<td class="xl82" style="border-left: none;">113</td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl96" style="border-left: none;">Tiền đang chuyển</td>

<td class="xl84" style="border-left: none;"> </td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl87" style="height: 20.1pt;" height="26"> </td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl85" style="border-left: none;">1131</td>

<td class="xl97" style="border-left: none;">Tiền Việt Nam</td>

<td class="xl84" style="border-left: none;"> </td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl87" style="height: 20.1pt;" height="26"> </td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl85" style="border-left: none;">1132</td>

<td class="xl97" style="border-left: none;">Ngoại tệ</td>

<td class="xl84" style="border-left: none;"> </td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl86" style="height: 20.1pt;" height="26">04</td>

<td class="xl82" style="border-left: none;">121</td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl96" style="border-left: none;">Đầu tư chứng khoán ngắn hạn</td>

<td class="xl84" style="border-left: none;"> </td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl87" style="height: 20.1pt;" height="26"> </td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl85" style="border-left: none;">1211</td>

<td class="xl97" style="border-left: none;">Cổ phiếu</td>

<td class="xl84" style="border-left: none;"> </td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl87" style="height: 20.1pt;" height="26"> </td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl85" style="border-left: none;">1212</td>

<td class="xl97" style="border-left: none;">Trái phiếu, tín phiếu, kỳ phiếu</td>

<td class="xl84" style="border-left: none;"> </td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl86" style="height: 20.1pt;" height="26">05</td>

<td class="xl82" style="border-left: none;">128</td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl96" style="border-left: none;">Đầu tư ngắn hạn khác</td>

<td class="xl84" style="border-left: none;"> </td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl86" style="height: 20.1pt;" height="26"> </td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl85" style="border-left: none;">1281</td>

<td class="xl97" style="border-left: none;">Tiền gửi có kỳ hạn</td>

<td class="xl84" style="border-left: none;"> </td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl86" style="height: 20.1pt;" height="26"> </td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl85" style="border-left: none;">1288</td>

<td class="xl97" style="border-left: none;">Đầu tư ngắn hạn khác</td>

<td class="xl84" style="border-left: none;"> </td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl86" style="height: 20.1pt;" height="26">06</td>

<td class="xl82" style="border-left: none;">129</td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl96" style="border-left: none;">Dự phòng giảm giá đầu tư ngắn hạn</td>

<td class="xl84" style="border-left: none;"> </td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl86" style="height: 20.1pt;" height="26">07</td>

<td class="xl82" style="border-left: none;">131</td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl96" style="border-left: none;">Phải thu của khách hàng</td>

<td class="xl84" style="border-left: none;">Chi tiết theo đối tượng</td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl86" style="height: 20.1pt;" height="26">08</td>

<td class="xl82" style="border-left: none;">133</td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl96" style="border-left: none;">Thuế GTGT được khấu trừ</td>

<td class="xl84" style="border-left: none;"> </td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl87" style="height: 20.1pt;" height="26"> </td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl85" style="border-left: none;">1331</td>

<td class="xl97" style="border-left: none;">Thuế GTGT được khấu trừ của hàng hóa, dịch vụ</td>

<td class="xl84" style="border-left: none;"> </td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl87" style="height: 20.1pt;" height="26"> </td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl85" style="border-left: none;">1332</td>

<td class="xl97" style="border-left: none;">Thuế GTGT được khấu trừ của TSCĐ</td>

<td class="xl84" style="border-left: none;"> </td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl86" style="height: 20.1pt;" height="26">09</td>

<td class="xl82" style="border-left: none;">136</td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl96" style="border-left: none;">Phải thu nội bộ</td>

<td class="xl84" style="border-left: none;"> </td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl87" style="height: 20.1pt;" height="26"> </td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl85" style="border-left: none;">1361</td>

<td class="xl97" style="border-left: none;">Vốn kinh doanh ở các đơn vị trực thuộc</td>

<td class="xl84" style="border-left: none;"> </td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl87" style="height: 20.1pt;" height="26"> </td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl85" style="border-left: none;">1368</td>

<td class="xl97" style="border-left: none;">Phải thu nội bộ khác</td>

<td class="xl84" style="border-left: none;"> </td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl86" style="height: 20.1pt;" height="26">10</td>

<td class="xl82" style="border-left: none;">138</td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl96" style="border-left: none;">Phải thu khác</td>

<td class="xl84" style="border-left: none;"> </td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl87" style="height: 20.1pt;" height="26"> </td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl85" style="border-left: none;">1381</td>

<td class="xl97" style="border-left: none;">Tài sản thiếu chờ xử lý</td>

<td class="xl84" style="border-left: none;"> </td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl87" style="height: 20.1pt;" height="26"> </td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl85" style="border-left: none;">1385</td>

<td class="xl94" style="border-left: none;">Phải thu về cổ phần hóa</td>

<td class="xl84"> </td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl87" style="height: 20.1pt;" height="26"> </td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl85" style="border-left: none;">1388</td>

<td class="xl97" style="border-left: none;">Phải thu khác</td>

<td class="xl84" style="border-left: none;"> </td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl86" style="height: 20.1pt;" height="26">11</td>

<td class="xl82" style="border-left: none;">139</td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl96" style="border-left: none;">Dự phòng phải thu khó đòi</td>

<td class="xl84" style="border-left: none;"> </td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl86" style="height: 20.1pt;" height="26">12</td>

<td class="xl82" style="border-left: none;">141</td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl96" style="border-left: none;">Tạm ứng</td>

<td class="xl84" style="border-left: none;">Chi tiết theo đối tượng</td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl86" style="height: 20.1pt;" height="26">13</td>

<td class="xl82" style="border-left: none;">142</td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl96" style="border-left: none;">Chi phí trả trước ngắn hạn</td>

<td class="xl84" style="border-left: none;"> </td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl86" style="height: 20.1pt;" height="26">14</td>

<td class="xl82" style="border-left: none;">144</td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl96" style="border-left: none;">Cầm cố, ký qũy, ký cược ngắn hạn</td>

<td class="xl84" style="border-left: none;"> </td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl86" style="height: 20.1pt;" height="26">15</td>

<td class="xl82" style="border-left: none;">151</td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl96" style="border-left: none;">Hàng mua đang đi đường</td>

<td class="xl84" style="border-left: none;"> </td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl86" style="height: 20.1pt;" height="26">16</td>

<td class="xl82" style="border-left: none;">152</td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl96" style="border-left: none;">Nguyên liệu, vật liệu</td>

<td class="xl84" style="border-left: none;">Chi tiết theo yêu cầu quản lý</td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl86" style="height: 20.1pt;" height="26">17</td>

<td class="xl82" style="border-left: none;">153</td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl96" style="border-left: none;">Công cụ, dụng cụ</td>

<td class="xl84" style="border-left: none;"> </td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl86" style="height: 20.1pt;" height="26">18</td>

<td class="xl82" style="border-left: none;">154</td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl96" style="border-left: none;">Chi phí sản xuất, kinh doanh dở dang</td>

<td class="xl84" style="border-left: none;"> </td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl86" style="height: 20.1pt;" height="26">19</td>

<td class="xl82" style="border-left: none;">155</td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl96" style="border-left: none;">Thành phẩm</td>

<td class="xl84" style="border-left: none;"> </td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl86" style="height: 20.1pt;" height="26">20</td>

<td class="xl82" style="border-left: none;">156</td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl96" style="border-left: none;">Hàng hóa</td>

<td class="xl84" style="border-left: none;"> </td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl87" style="height: 20.1pt;" height="26"> </td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl85" style="border-left: none;">1561</td>

<td class="xl97" style="border-left: none;">Giá mua hàng hóa</td>

<td class="xl84" style="border-left: none;"> </td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl87" style="height: 20.1pt;" height="26"> </td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl85" style="border-left: none;">1562</td>

<td class="xl97" style="border-left: none;">Chi phí thu mua hàng hóa</td>

<td class="xl84" style="border-left: none;"> </td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl87" style="height: 20.1pt;" height="26"> </td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl85" style="border-left: none;">1567</td>

<td class="xl97" style="border-left: none;">Hàng hóa bất động sản</td>

<td class="xl84" style="border-left: none;"> </td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl86" style="height: 20.1pt;" height="26">21</td>

<td class="xl82" style="border-left: none;">157</td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl96" style="border-left: none;">Hàng gửi đi bán</td>

<td class="xl84" style="border-left: none;"> </td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl86" style="height: 20.1pt;" height="26">22</td>

<td class="xl82" style="border-left: none;">158</td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl95" style="border-left: none;">Hàng hóa kho bảo thuế</td>

<td class="xl84">Đơn vị có XNK được lập kho bảo thuế</td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl86" style="height: 20.1pt;" height="26">23</td>

<td class="xl82" style="border-left: none;">159</td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl96" style="border-left: none;">Dự phòng giảm giá hàng tồn kho</td>

<td class="xl84" style="border-left: none;"> </td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl86" style="height: 20.1pt;" height="26">24</td>

<td class="xl82" style="border-left: none;">161</td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl96" style="border-left: none;">Chi sự nghiệp</td>

<td class="xl84" style="border-left: none;"> </td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl87" style="height: 20.1pt;" height="26"> </td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl85" style="border-left: none;">1611</td>

<td class="xl97" style="border-left: none;">Chi sự nghiệp năm trước</td>

<td class="xl84" style="border-left: none;"> </td>

</tr>

<tr style="mso-height-source: userset; height: 20.1pt;">

<td class="xl87" style="height: 20.1pt;" height="26"> </td>

<td class="xl82" style="border-left: none;"> </td>

<td class="xl85" style="border-left: none;">1612</td>

<td class="xl97" style="border-left: none;">Chi sự nghiệp năm nay</td>

<td class="xl84" style="border-left: none;"> </td>

</tr>

</tbody>

</table>