This Circular guides the accounting for the receipt and transfer of capital and funds from the Vietnam Investment Development Bank to the General Department of Investment and Planning (ĐTPT) and the Department of Investment and Planning. The transfer date is January 1, 1995, based on accounting data up to the end of 1994.
适用范围
The General Department of Investment and Planning (ĐTPT), units under the General Department of Investment and Planning (ĐTPT), the Department of Investment and Planning, financial departments under the Ministry of Finance, provincial finance departments, and State Treasury branches.
要点
- The transfer date is January 1, 1995, based on accounting data up to the end of 1994.
- The General Department of Investment and Planning (ĐTPT) and the Department of Investment and Planning will receive grants and preferential loans for investment construction from the Vietnam Investment Development Bank.
- Accounting entries shall be recorded according to the transfer content, including accounting for capital and funds, based on detailed lists of projects.
- After completing the accounting entries, compile the balance sheet for 1995 as the basis for detailed ledgers for each account.
- Accounting entries shall be recorded in the journal and detailed disbursement ledger based on new vouchers related to loans and grants for investment construction.
🌐 本文件的社会影响
- When is the transfer date?
- The transfer date is January 1, 1995.
❓ 常见问题
What sources of funds are being transferred?
The transferred sources of funds include various types of capital and funds from the State Budget, Provincial and City Budgets regarding grants and preferential loans for investment construction.
What steps must accounting take during the accounting process?
Accounting must record entries according to the transfer content from the detailed list, including accounting for capital and funds, then compile the balance sheet for 1995.
After completing the accounting entries, what will the units do next?
After completing the accounting entries, the units will record in the journal and detailed disbursement ledger based on new vouchers.
What preparations must the relevant units make to carry out the transfer?
The relevant units must prepare detailed lists of projects and accounting data up to the end of 1994.
What preparations do the relevant units need to make for the handover?
The relevant units need to prepare a detailed inventory list of various types of projects and accounting data up to the end of 1994.
全文
| MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness |
| Number: 110 TC/ĐTPT | Hanoi, December 10, 1994 |
CIRCULAR
Guidelines for accounting for transactions related to the receipt and transfer of capital andsources of capital from the Vietnam Development Bank
Following Circular No. 100 issued on November 24, 1994 by the Ministry of Finance and the State Bank of Vietnam regarding guidelines for implementing Decision No. 654/TTg dated November 8, 1994 of the Prime Minister, the Ministry of Finance provides guidelines for accounting for transactions related to the receipt and transfer of capital and sources of capital from the Vietnam Development Bank to the General Department of Investment and Planning as follows:
1. Transfer Date
The transfer date for capital and sources of capital from the Vietnam Development Bank system to units under the General Department of Investment and Planning System shall be January 1, 1995 based on accounting data up to December 31, 1994.
2. Scope of Transfer:
a. Vietnam Development Bank transfers to the General Department of Investment and Planning:
- Various types of capital and sources of capital belonging to the State Treasury for allocation and preferential loans for investment construction.
- Other types of capital and sources of capital of the State entrusted to the Vietnam Development Bank system for management, allocation, and preferential loans for investment construction (as agreed upon in the Joint Circular on transfer...).
b. Provincial and Municipal Investment Promotion Banks transfer to the Investment Promotion Bureau:
- Various types of capital and sources of capital belonging to Provincial and Municipal Budgets for allocation and preferential loans for investment construction.
- Other types of capital and sources of capital of Provinces and Municipalities entrusted to the Provincial and Municipal Vietnam Development Bank systems for management, allocation, and preferential loans for investment construction.
3. Content of Transfer:
3.1. Regarding Sources of Capital:
a. Investment Construction Capital allocated by the State Budget which has transferred funds via payment orders to the Vietnam Development Bank for allocation in 1994 for projects:
- Commenced in 1994
- Commenced in the previous year
- To commence in subsequent years
b. Preferential loan capital for investment construction that the State Budget has transferred via payment orders to the Vietnam Development Bank for lending:
- Projects in 1994
- Previous projects continuing to be lent
c. Recovered loan repayment capital:
- In 1994
- Repayment of loans collected in the previous year in 1994
d. Temporary held capital
e. Deposits of project sponsors
h. Other capital (from economic organizations)
3.2. Regarding Capital:
a. Allocated investment construction capital
- Projects commenced in 1994
- Projects commenced in the previous year
+ Allocated in 1994
+ Cumulative allocation up to 1994
- Projects to commence in subsequent years
b. Preferential loan capital for investment construction
- Loans for projects in 1994
- Loans for previous projects
+ Occurred in 1994
+ Cumulative up to 1994
- Overdue loans
+ In 1994
+ Cumulative up to 1994
c. Commissioned allocation capital to banks and other financial institutions
d. Commissioned loan capital with banks and other financial institutions
4. Accounting treatment
Based on the content of the transfer and the detailed list of figures, accountants shall record as follows:
4.1. Regarding Sources of Capital
a. Allocated and loaned capital
a1. When receiving the detailed list of allocated and loaned funds transferred:
+ At the General Department of Investment and Planning, accountants shall record:
Debit Account 51 (or 52) Domestic currency deposits at the State Treasury (foreign currency deposits at the State Treasury)
Credit Account 83 Capital for preferential loans from the State Treasury
Credit Account 85 Capital for allocations from the State Treasury
Credit Account 89 Capital from economic organizations
+ At the Investment Promotion Bureau, accountants shall record:
Debit Account 51 Domestic currency deposits at the State Treasury
Credit Account 84 Capital for preferential loans from Provincial and Municipal Budgets
Credit Account 87 Capital for allocations from Provincial and Municipal Budgets
Credit Account 89 Capital for allocations from economic organizations
a2. When receiving the detailed list of recovered debts up to December 31, 1994
+ At the General Department of Investment and Planning, accountants shall record:
Debit Account 51 Domestic currency deposits at the State Treasury
Credit Account 83 Capital for preferential loans from the State Treasury
+ At the Investment Promotion Bureau:
Debit Account 51 Domestic currency deposits at the State Treasury
Credit Account 84 Capital for preferential loans from Provincial and Municipal Budgets
a3. When receiving the detailed list (second session transfer) of various types of sources of capital (as mentioned in Point 3.1) for each type of project. Accountants shall record in the appropriate accounting books.
b. Temporarily held capital.
When receiving the detailed list of temporarily held funds up to December 31, 1994 transferred
- At the General Department of Investment and Planning, accountants shall record:
Debit Account 51 Domestic currency deposits at the State Treasury
Credit Account 92 Temporary receipts and holdings
- At the Investment Promotion Bureau, accountants shall record as the General Department of Investment and Planning.
c. Project sponsor deposits
When receiving the detailed list of sponsor deposits up to December 31, 1994 transferred
- At the General Department of Investment and Planning, accountants shall record:
Debit Account 51 Domestic currency deposits at the State Treasury
Credit Account 93 Sponsor deposits
- At the Investment Promotion Bureau (record as the General Department of Investment and Planning)
d. Other deposits
When receiving the detailed list of economic organization deposit accounts and other deposits up to December 31, 1994 transferred
- At the General Department of Investment and Planning, accountants shall record:
Debit Account 51 Domestic currency deposits at the State Treasury
Credit Account 94 Deposits from economic units
- At the Investment Promotion Bureau, accountants shall record as the General Department of Investment and Planning
4.2. Regarding Capital
a. Based on the detailed list of provisional allocations, payments, loans, and overdue amounts
- At the General Department of Investment and Planning, accountants shall record:
Debit Account 23 (231) Preferential loans (State Treasury loan amount)
Debit Account 28 (281) Overdue amounts from State Treasury capital (overdue amount)
Debit Account 34 Provisional State Treasury capital advances
Debit Account 35 State Treasury capital costs
Debit Account 39 Capital costs from economic organizations
Credit Account 51 Domestic currency deposits at the State Treasury
- At the Investment Promotion Bureau, accountants shall record:
Debit Account 23 (232) Preferential loans
Debit Account 28 (282) Overdue amounts
Debit Account 36 Provisional advances from Provincial and Municipal Budgets
Debit Account 37 Allocations from Provincial and Municipal Budgets
Debit Account 39 Allocations from economic organizations
Credit Account 51 Domestic currency deposits at the State Treasury
b. When receiving the detailed list of commissioned allocations and loans transferred up to December 31, 1994
- At the Investment Promotion Bureau, accountants shall record:
Debit Account 68 Commissions for loans
Debit Account 69 Commissions for allocations
Credit Account 83 (or 85, 89) Capital for preferential loans from the State Treasury (allocations from the State Treasury, allocations from economic organizations).
- At the Investment Promotion Bureau, accountants shall record as the General Department of Investment and Planning.
5. After completing accounting entries and recording in the relevant subsidiary ledgers, accountants shall compile detailed lists of accounts and prepare the balance sheet for 1995.
The figures recorded on the opening balance sheet for 1995 shall serve as the basis for recording the opening balances in the detailed ledger sheets according to each account specified.
For loans and allocations, accountants shall base on the balances of the allocation and loan accounts to open detailed ledgers for allocations and loans according to each sponsor and project; and based on new documents arising from loans and allocations of investment construction capital at the Investment and Planning Units. Accountants shall record in the journal and detailed loan and allocation ledgers accordingly.
During implementation, if there are any issues, they should be reported to the Ministry of Finance (General Department of Investment and Planning) for unified resolution./.
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Place of Receipt: - General Department of Investment and Planning, units under the General Department of Investment and Planning. - Departments and Bureaus directly under the Ministry. - Provincial Finance Departments - Branches of the State Treasury - File in the Office, Archive of the Ministry. |
MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT DEPUTY MINISTER (Signed) Nguyen Sinh Hung |
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