Deductible Value Added Tax (Code 151)

1.Inventory (Code 141)

The data to be recorded in this indicator is the total debit balance of accounts 151 "Goods in transit", account 152 "Raw materials and supplies", account 153 "Tools and equipment", account 154 "Costs of production and business in progress", account 155 "Finished products", account 156

"Goods", account 157 "Goods sent for sale" on the General Ledger or Journal-Ledger.

2. Provision for inventory price reduction (Code 149)

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The data to be recorded in this indicator is the Credit balance of Account 1593 "Provision for inventory price reduction" in the General Ledger or in the Journal - General Ledger. The data of this indicator is recorded in negative numbers in the form of parentheses (...).

V. Other current assets (Code 150)

Code 150 = Code 151 + Code 152 + Code 157 + Code 158

1. Deductible value added tax (Code 151)

The data to be recorded in this indicator is based on the Debit balance of Account 133 "Deductible Value Added Tax" in the General Ledger or Journal - General Ledger.

2. Taxes and other amounts receivable from the state (Code 152)

Data to be recorded in the indicator "Taxes and other amounts receivable from the State" is based on the balance of detailed debit account 333 "Taxes and other amounts payable to the State" in the detailed accounting book of account 333.

3.Government bond repurchase transaction (Code 157)

The data to be recorded in the indicator "Government bond repurchase transactions" is the debit balance of Account 171 - Government bond repurchase transactions in the detailed accounting book of Account 171.

4. Other short-term assets (Code 158)

The data recorded in this indicator is based on the debit balance of accounts 1381 "Assets in short supply awaiting resolution", account 141 "Advances", account 142 "Short-term prepaid expenses" in the General Ledger or Journal - General Ledger.

B-LONG-TERM ASSETS (CODE 200)

Code 200 = Code 210 + Code 220 + Code 230 + Code 240 I. Fixed assets (Code 210)

Code 210 = Code 211 + Code 212 + Code 213

1.Original price (Code 211)

The data to be recorded in this indicator is based on the Debit balance of Account 211.

―Fixed Assets‖ on the General Ledger or Journal - Ledger.

2. Accumulated depreciation value (Code 212)

The data to be recorded in this indicator is based on the credit balance of account 2141.

"Depreciation of tangible fixed assets", account 2142 "Depreciation of financial leased fixed assets", account 2143 "Depreciation of intangible fixed assets" on detailed accounting book account 214 and recorded in negative numbers in the form of parentheses (...)

3. Cost of unfinished basic construction (Code 213)

The data to be recorded in this indicator is based on the Debit balance of Account 241.

―Construction in progress‖ on the General Ledger or Journal - General Ledger. II. Investment real estate (Code 220)

Code 220 = Code 221 + Code 222

1.Original price (Code 221)

The data to be recorded in this indicator is based on the Debit balance of Account 217.

―Investment Property‖, on the General Ledger or Journal - Ledger.

2. Accumulated depreciation value (Code 222)

The data to be recorded in this indicator is based on the credit balance of account 2147.

"Depreciation of investment real estate" is recorded in the detailed accounting book account 2147 and is recorded in negative numbers in parentheses (...).

III. Long-term financial investments (Code 230) Code 230 = Code 231 + Code 239

1. Long-term financial investment (Code 231)

The data to be recorded in this indicator is based on the Debit balance of Account 221.

―Long-term financial investments‖ on the General Ledger or Journal - Ledger.

2. Provision for long-term financial investment depreciation (Code 239)

The data to be recorded in this indicator is based on the Credit balance of Account 229 "Provision for long-term investment depreciation" in the General Ledger or Journal - General Ledger and is recorded in negative numbers in the form of parentheses (...).

IV. Other long-term assets (Code 240)

Code 240 = Code 241 + Code 248 + Code 249

1. Long-term receivables (Code 241)

The data to be recorded in this indicator is based on the details of the Debit balance of Accounts 131, 1388, 331, 338 (details of other long-term receivables) in the detailed accounting books of Accounts 131, 1388, 331, 338.

2. Other long-term assets (Code 248)

The data to be recorded in this indicator is based on the total debit balance of account 242.

"Long-term prepaid expenses", account 244 "Long-term deposits and bets" and other related accounts in the General Ledger or Journal - General Ledger.

3. Provision for long-term doubtful receivables (Code 249)

The data to be recorded in this indicator is based on the detailed credit balance of account 1592 "Provision for long-term doubtful receivables" in the detailed accounting book of account 1592 and is recorded in negative numbers in the form of parentheses (...).

TOTAL ASSETS (CODE 250)

Code 250 = Code 100 + Code 200

SECTION "RESOURCES OF FUNDING"

I. LIABILITIES PAYABLE (Code 300)

Code 300 = Code 310 + Code 330 I. Short-term debt (Code 310)

Code 310 = Code 311 + Code 312 + Code 313 + Code 314 + Code 315 + Code 316 + Code 318 + Code 319

1. Short-term loan (Code 311)

The data to be recorded in this indicator is based on the credit balance of account 311.

"Short-term loans", account 315 "Long-term debts due" on the General Ledger or Journal-Ledger.

2. Payable to seller (Code 312)

The data to be recorded in this indicator is based on the total detailed credit balance of account 331 "Payables to sellers" classified as short-term opened for each seller in the detailed accounting book of account 331.

3. Buyer pays in advance (Code 313)

The data to be recorded in this indicator is based on the detailed credit balance of account 131.

"Customer receivables" opened for each customer in detailed accounting book account 131

4. Taxes and amounts payable to the State (Code 314)

The data to be recorded in this indicator is based on the detailed credit balance of account 333 "Taxes and amounts payable to the State" in the detailed accounting book of account 333.

5.Payable to employees (Code 315)

The data to be recorded in this indicator is based on the detailed credit balance of account 334 "Payable to employees" in the detailed accounting book of account 334.

6. Expenses payable (Code 316)

The data to be recorded in this indicator is based on the credit balance of account 335.

―Expenses Payable‖ on the General Ledger or Journal - Ledger.

7. Other short-term payables (Code 318)

The data to be recorded in this indicator is based on the total credit balance in the detailed accounting books of accounts 338 "Other payables", account 1388 "Other receivables", in the detailed accounting books of accounts 338, 1388 (excluding other payables classified as long-term liabilities).

8.Welfare reward fund (Code 323)

The data to be recorded in this indicator is the credit balance of account 353 "Welfare and reward fund" on the General Ledger or Journal-Ledger.

9.Government bond repurchase transaction (Code 327)

The data to be recorded in this indicator is the credit balance of account 171 "Government bond repurchase transactions" - Government bond repurchase transactions on the detailed accounting book of account 171.

10. Short-term unrealized revenue (Code 328)

The data to be recorded in the indicator "Short-term unrealized revenue" is the credit balance of account 3387 - "Unrealized revenue" in the detailed accounting book of account 3387 (Unrealized revenue with a deadline to be converted into realized revenue within the next 12 months).

11. Short-term payables provision (Code 329)

The data to be recorded in this indicator is based on the detailed credit balance of account 352 "Reserves for payables" in the detailed accounting book of account 352 (Details of provisions for short-term payables).

II. Long-term debt (Code 330)

Code 330 = Code 331 + Code 332 + Code 338 + Code 339 )

1. Long-term loans and debts (Code 331)

The data to be recorded in this indicator is based on the total credit balance of accounts: Account 341 "Loans, long-term debt" and the result of the credit balance of account 3411 minus (-) the debit balance of account 3412 plus (+) the credit balance of account 3413 in the detailed accounting book of account 3413.

2. Unemployment benefit reserve fund (Code 332)

The data to be recorded in this indicator is based on the credit balance of account 351.

―Unemployment Compensation Reserve Fund‖ on the General Ledger or Journal - General Ledger.

3. Long-term unrealized revenue (Code 334)

The data to be recorded in this indicator is the credit balance of account 3387 - "Unrealized revenue" in the detailed accounting book of account 3387 (Unrealized revenue with a deadline to be converted into realized revenue over 12 months or equal to the total amount)

Credit balance of account 3387 - "Unrealized revenue" minus (-) the short-term unrealized revenue reflected in indicator 328).

4. Science and Technology Development Fund (Code 336)

The data to be recorded in the indicator "Science and technology development fund" is the credit balance of account 356 - "Science and technology development fund" in the accounting book of account 356.

5. Other long-term payables (Code 338)

The data to be recorded in this indicator is based on the total detailed credit balance of account 338 "Other payables" in the detailed accounting book of account 338 (Long-term payables details).

6. Long-term payables provision (Code 339)

The data to be recorded in this indicator is based on the detailed credit balance of account 352 "reserves payable" on the General Ledger or journal - General Ledger account 352

B-OWNER'S EQUITY (Code 400)

Code 400 = Code 410 I. Owner's equity (Code 410)

Code 410 = Code 411 + Code 412 + Code 413 + Code 414 + Code 415 + Code 416 + Code 417

1. Owner's capital (Code 411)

The data to be recorded in this indicator is based on the credit balance of account 4111.

"Owner's capital" on detailed accounting book account 4111.

2. Share capital surplus (Code 412)

The data to be recorded in this indicator is based on the credit balance of account 4112.

"Share capital surplus" in detailed accounting book account 4112. If this account has a debit balance, it is recorded as a negative number in the form of parentheses (.).

3. Other owners' capital (Code 413)

The data to be recorded in this indicator is based on the credit balance of account 4118.

"Other capital" on detailed accounting book account 4118.

4. Treasury shares (Code 414)

The data to be recorded in this indicator is based on the Debit balance of Account 419.

―Treasury Stock‖ on the Ledger or Journal - Ledger and is recorded in negative numbers in the form of parentheses (...).

5. Exchange rate difference (Code 415)

The data to be recorded in this indicator is based on the credit balance of account 413.

"Exchange rate difference" on the General Ledger or Journal - General Ledger. In case this account has a debit balance, the data of this indicator is recorded as a negative number in the form of parentheses (...).

6. Other equity funds (Code 416)

The data to be recorded in this indicator is based on the credit balance of account 418.

―Other funds under owner's equity‖ on the General Ledger or Journal - General Ledger.

7. Undistributed profit after tax (Code 417)

The data to be recorded in this indicator is based on the credit balance of account 421.

"Undistributed profits" on the General Ledger or Journal - General Ledger. In case this account has a debit balance, the data of this indicator is recorded as a negative number in the form of parentheses (...).

TOTAL CAPITAL (CODE 440)

Code 440 = Code 300 + Code 400

TOTAL ASSETS (CODE 250) = TOTAL CAPITAL (CODE 440)

Method of preparing off-balance sheet indicators

1. Outsourced assets:

The data to be recorded in this indicator is taken from the Debit balance of Account 001 "outside leased assets" in the General Ledger or recorded according to the asset value on the lease contract, used to reflect the value of short-term leased assets (not in the form of financial lease).

2. Materials and goods received for safekeeping and processing:

The data to be recorded in this indicator is taken from the Debit balance of Account 002 "Materials and goods received for safekeeping and processing" in the General Ledger recorded according to the contract price.

3. Goods accepted for sale, consignment, and deposit:

The data to be recorded in this indicator is taken from the debit balance of account 003 "Goods received for sale, consignment, and deposit" recorded at the price delivered by the customer.

4. Bad debts handled:

The data to be recorded in this indicator is taken from the balance of Debit account 004 "Bad debt settled" used to track receivables that have lost the ability to be collected. The enterprise has settled and written off the debt but must continue to monitor it for recovery.

5. Foreign currencies:

The data to be recorded in this indicator is taken from the debit balance of account 007 "Foreign currencies of all kinds" used to monitor the current situation and fluctuations of each type of foreign currency.

1.3/ Balance sheet analysis.

1.3.1/ Tasks and methods of analyzing the balance sheet

1.3.1.1/ Task of analyzing the balance sheet

Analyze the fluctuations of assets and capital sources; analyze capital structure and sources of capital formation; analyze solvency.

Identify the causes affecting the analytical indicators.

- Provide appropriate suggestions and measures to help the company operate more effectively.

1.3.1.2/ Balance sheet analysis method

To analyze corporate finance, one can use one or a combination of different methods in the system of corporate financial analysis methods. The methods used in analyzing the Balance Sheet: comparison method, balance method, ratio method, and continuous substitution method. Of which, the comparison method and balance method are the main methods used most in analyzing the Balance Sheet.

Comparative method

To be able to apply the comparison method, it is necessary to determine two issues: comparison conditions and comparison standards.

Comparison conditions:

- Economic indicators must be formed in the same period of time.

- Economic indicators must be consistent in content and calculation methods.

- Economic indicators must have the same unit of measurement.

- When comparing corresponding indicators, they must be converted to the same scale of operation with the same business conditions.

-Comparison criteria: are the criteria selected as the basis for comparison.

- When studying the trend of change, the base period is often chosen as the previous period's data. By comparing this period with the previous period, we can see whether the financial situation has improved or deteriorated.

- When studying the level of variation compared to the plan set out in the period, the base period is selected as the data in the budget plan. Through this comparison, we can see the ability as well as the level of confidence in completing the plan in the following periods.

- When studying the level of advancement or backwardness, strengths or weaknesses, and position of a business in the industry, the base period chosen is the industry average.

Depending on the specific goals of the analysis, comparisons can be made in different ways:

- Absolute comparison: is the result of subtracting the value of the beginning-of-year column with the end-of-year column of the indicators on the Balance Sheet. The comparison result reflects the fluctuation in the scale or volume of the analyzed indicators.

- Relative comparison: is the value of the division between the year-end column and the year-beginning column of economic indicators. The comparison results reflect the structure, relationship, growth rate and popularity of the research indicators.

- Average comparison: Expresses common characteristics in terms of quantity to reflect the common characteristics of a unit, some parts or a general whole of the same nature.

- Vertical comparison: is the comparison process to determine the correlation ratio between the periodic indicators of the Balance Sheet.

- Horizontal comparison: is the comparison process to determine the ratio and direction of fluctuations between periods on the Balance Sheet.

Ratio method:

This method is based on the standard meaning of ratios of financial quantities in financial relations. The transformation of ratios is the transformation of financial quantities. In principle, the ratio method requires the determination of thresholds and norms to comment on and evaluate the financial situation of enterprises, based on comparing the ratios of enterprises with the values of reference ratios.

Balance method:

- The balance method is a method of describing and analyzing economic phenomena between which there is or must be a balance.

- The balance method is used to calculate the level of influence of each factor when they have a total relationship with the analysis index, so the level of influence of each factor is independent of each other. Specifically, to calculate the level of influence of a certain factor, it is only necessary to calculate the difference between the actual and the plan of that factor itself without having to pay attention to other factors.

Through this comparison, managers will relate to specific business situations and tasks to evaluate the reasonableness of fluctuations in each indicator as well as fluctuations in total asset value and capital.

In addition, other methods are also used such as: continuous replacement, difference and sometimes due to the requirements of the analysis process, it is necessary to use

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