Circular No. 49-TC/CĐKT provides temporary accounting regulations applicable to the National Investment Support Fund, including provisions on accounting vouchers, accounting accounts, accounting ledgers, and business accounting reports. This document guides the organization of specific accounting work for the National Investment Support Fund to ensure the effective use of capital and assets.
适用范围
[Central Office and branches of the National Investment Support Fund]
要点
- The National Investment Support Fund organizes its own accounting work, using the operational accounting system of the General Department of Investment Development (Article 2).
- The National Investment Support Fund supplements additional types of accounting vouchers such as warehouse receipt forms, property handover certificates, payment submission lists, interest payment request forms, capital contribution contracts, and banking transaction notification forms with financial institutions (Clause II.1).
- The National Investment Support Fund supplements additional accounting accounts such as Account 10: Fixed Assets, Account 24: Loans to the National Investment Support Fund, and Account 70: Operating Results (Clause II.2).
- The National Investment Support Fund uses additional accounting ledgers such as the VND Bank Deposit Ledger and the Capital Source Ledger (Clause II.3).
- The National Investment Support Fund prepares income and expense settlement reports, capital source and utilization reports, and asset reports according to regulations (Clause II.4).
🌐 本文件的社会影响
- To help the National Investment Support Fund manage capital and assets effectively.
- To provide accurate data for monitoring and managing the Fund's operations.
- To ensure transparency in the accounting work of the National Investment Support Fund.
❓ 常见问题
Does the National Investment Support Fund have to use any specific accounting system?
The National Investment Support Fund uses the operational accounting system of the General Department of Investment Development (Clause II.2).
What types of accounting vouchers does the National Investment Support Fund supplement?
Including warehouse receipt forms, property handover certificates, payment submission lists, and interest payment request forms (Clause II.1).
What types of accounting accounts does the National Investment Support Fund supplement?
Including Account 10: Fixed Assets, Account 24: Loans to the National Investment Support Fund, and Account 70: Operating Results (Clause II.2).
What types of accounting ledgers does the National Investment Support Fund use additionally?
The VND Bank Deposit Ledger and the Capital Source Ledger (Clause II.3).
When must the National Investment Support Fund submit quarterly settlement reports?
No later than 15 days after the end of the quarter (Clause II.4).
全文
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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NUMBER: 49-TC/CĐKT |
HANOI, AUGUST 28, 1996 |
CIRCULAR
OF THE MINISTRY OF FINANCE NUMBER 49 TC/CĐKT DATED AUGUST 28, 1996 REGULATING TEMPORARILY THE ACCOUNTING SYSTEM APPLICABLE TO THE NATIONAL INVESTMENT SUPPORT FUND
IMPLEMENTING DECISION 808/TTg dated December 9, 1995 of the Prime Minister on the establishment of the National Investment Support Fund (NISF); Decision No. 462/TTg dated July 9, 1996 of the Prime Minister approving the Charter of the NISF; To unify the accounting work of the NISF, the Ministry of Finance provides temporary guidance on the accounting system applicable to units of the NISF (Central Office and branches of the NISF) as follows:
I. GENERAL PROVISIONS:
1. The accounting of the NISF's operations is the recording, calculation, and reflection of the situation regarding the receipt of operating capital, the use of capital, and the results of the NISF's operations as stipulated in Chapter V of the Charter of the NISF, serving as a tool for monitoring and managing activities related to capital and assets, ensuring the effective operation of the Fund, and the rational and economical use of assets and funds.
2. The NISF organizes its own accounting work, using the accounting machinery of the Investment Development General Department system to implement the accounting work of the Fund.
3. Units of the NISF (Central Office and Branches of the Fund) may use the operational accounting system applied to the Investment Development General Department system - Ministry of Finance issued pursuant to Decision No. 1196 TC/CĐKT dated December 10, 1994 of the Minister of Finance but must prepare separate balance sheets; they may also use additional types of accounting vouchers, accounting accounts, accounting ledgers, and operational accounting reports as prescribed in this Circular.
II. SPECIFIC PROVISIONS:
1. Operational Accounting Vouchers:
In addition to the operational accounting vouchers already specified in Decision No. 1196 TC/CĐKT dated December 10, 1994 of the Minister of Finance, the temporary accounting system applicable to the NISF is supplemented with additional types of vouchers and the following accounting vouchers:
1.1. Additional Types of Vouchers:
1.1.1. Fixed Assets, Materials, Equipment:
Including the following vouchers:
- Warehouse Receipt
- Warehouse Dispatch Note
- Invoice and Warehouse Dispatch Note
- Report on Damage, Loss, or Recovery of Tools
- Property Transfer Record
- Fixed Asset Liquidation Record
- Fixed Asset Inventory Record
1.1.2. Expenses, Income, Determination of Results, and Distribution and Utilization of Results of NISF Operations. Including the following vouchers:
- Payment Schedule
- Interest Calculation Sheet
- Interest Payment Request Form
- Attendance Sheet
- Social Insurance Leave Certificate
- Social Insurance Payment Sheet.
1.2. Supplementing Additional Vouchers in the Following Categories:
1.2.1. Capital Source Vouchers:
- Capital Contribution Agreement
- Bond Purchase Agreement
- Loan Agreement with Financing Organizations
- Summary of Bond and Bill Sale Results.
1.2.2. Payment Vouchers:
- Domestic Payments:
+ Receipt Slip
+ Advance Payment Request Form
+ Advance Payment Settlement Form
+ Cash Box Inventory Record.
+ Check for NISF Use (transfer check, cash check, guarantee check, quota check).
+ Direct Debit Authorization (for NISF use)
+ Letter of Credit
+ Notification of Collection and Disbursement with Domestic Financial Institutions, Treasury, and Banks.
+ Notification of Collection and Disbursement within the NISF System.
- Foreign Payments:
+ Letter of Credit Opening Request: Letter, Telegraphic Opening of Letter of Credit
+ Notice of Letter of Credit Opening: Irrevocable Letter of Credit, Revocable Letter of Credit; Unconfirmed Credit, Confirmed Credit; Documentary Collection by Draft at Sight (Advance Payment; Recurrent; Transferable; Back-to-Back; Circulating).
+ Payment Order.
+ Notification of Collection and Disbursement with Foreign Financial Institutions and Banks.
+ Discount Voucher.
+ Draft: Sight Draft, Usance Draft.
+ Agency Collection.
+ Pledge Agreement.
+ Export Credit Insurance.
+ Payment Guarantee Commitment.
2. Operational Accounting Accounts:
The NISF supplements the following first-level accounting accounts not included in the operational accounting account system under Decision 1196 TC/CĐKT as follows:
2.1. Supplementary Type 1: Fixed Assets, Materials, Equipment:
Including the following accounts:
Account 10: Fixed Assets
Account 11: Depreciation of Fixed Assets
Account 12: Materials, Equipment.
2.2. Type 2 - Loans
Supplementary Accounts:
Account 24: Loans from NISF
Account 25: Overdue Loans from NISF.
2.3. Renaming Type 3 - Capital Allocation and Operating Costs
Supplementary Accounts:
Account 31: Operating Expenses.
Account 32: Construction Investment Costs.
2.4. Type 5 - Cash Capital
Supplementary Accounts:
Account 50: Cash
Account 53: Bank Deposits
Account 56: Funds in Transit.
Supplementary Accounts:
2.5. Type 6 - Settlement
Account 63: Settlement Between NISF Units
Account 66: Settlement with Banks and Financial Institutions.
2.6. Renaming Type 7 - Income and Expense Settlement and Fund Revenue:
Supplementary Accounts:
Account 70: Operating Results
Account 74: Income
Supplementary Accounts:
Account 79: Various Funds.
2.7. Type 8 - Capital Sources
Account 80: Charter Capital
Account 81: Raised Capital
Account 82: Construction Investment Capital.
2.8. Type 9 - Borrowed Capital and Deposits
Supplementary Accounts:
Account 95: Deposits with Units.
3. Operational Accounting Ledgers:
In addition to the accounting ledgers already specified in Decision No. 1196 TC/CĐKT, the NISF may use the following additional ledgers:
+ Bank Deposit Ledger in Vietnamese Dong.
+ Foreign Currency Deposit Ledger at Bank.
+ Cash Ledger.
+ Capital Source Ledger.
4. Operational Accounting Reports:
- Statement of sources and uses of funds.
In addition to the report forms prescribed in Decision No. 1196 TC/CĐKT, the NISF prepares the following monthly, quarterly, and annual reports:
Deadline for submission of reports:
- Income and Expenditure Settlement Report.
- Asset Report.
- Monthly Report: latest by 10 days after the end of the month.
- Quarterly Settlement Report: latest by 15 days after the end of the quarter.
- Annual Settlement Report: latest by 20 days after the end of the year.
III. IMPLEMENTATION:
5. Accounting Inspection Regulations:
The accounting inspection regulations are implemented according to Section VI of Decision No. 1196 TC/CĐKT dated December 10, 1994 of the Minister of Finance.
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Vu Mong Giao (Signed) |
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