Sample financial reporting in Vietnam base company and method setting

Sample financial report in base company in Vietnam and setup method

1. Financial statement form in the grassroots corporation in Vietnam

The list of financial statements in the union establishment includes:

- Report on budget estimates and expenses;

- Report on financial settlement and expenses.

2. Method of making financial statements in the grassroots corporation in Vietnam

2.1. Methods of making reports on financial revenue and expenditure estimates of corporations in Vietnam

A. Basic only

+ The employees used as the basis for calculating the total salary for payment of trade union contributions are employees who are eligible to pay social insurance premiums according to the provisions of the Law on Social Insurance until June 30 of the previous year with an increase in the number of employees subject to social insurance contributions. , except for employees subject to social insurance contributions expected to decrease during the year.

For the number of employees subject to compulsory social insurance payment but agencies, organizations and enterprises do not pay social insurance premiums, the Trade Union shall base the salary on this subject's labor contract to calculate the salary for each public expenditure payment. The delegation proposed agencies, organizations and enterprises to close.

+ The union member to calculate the salary to pay the union fee is the expected membership until December 31 of the previous year, plus (minus) the number of union members expected to increase or decrease in the year. The level of payment of union fees of union members follows the guidance of the Vietnam General Confederation of Labor.

B. Union financial targets and expenditures

- Column 1 - Estimation of prior realization: Based on the amount realized in the financial receipts and expenditure books of the underlying corporation, estimate the revenue and remaining time in the year to record the revenues and expenditures of the year. prior to.

- Column 2 - This year's estimate: Based on the data of each target, the estimated expenditure of the previous year; based on the actual situation of labor, salary, expected source of income to return to the employing unit; Estimated contents of salary expenditures and contributions under the management of specialized corporations and lower-level management branches; administrative expenses; Expenditure on activities of the executive committee, different contents to develop data for each specific content and expenditure.

- Column 3 - Approved by superiors: The upper-level trade union directly manages based on the data in the report on financial revenue and expenditure estimates set by the corporation to approve the contents of revenue, expenditure and submission to superiors.

Trade union financial targets and expenditures:

* Section I. Accumulated group finance at the beginning of the period

Accumulated group finance at the beginning of the period (Entry 10): The number recorded in this entry is the number of accumulated financial indicators at the end of the previous year.

* Section II. Receiver section

- Collecting union dues (Code 22): Based on the fund to pay trade unions and the level of membership dues according to the guidance of the Vietnam General Confederation of Labor.

- Collecting trade union dues (Entry 23): For decentralized units, based on the salary to pay the group's fees to calculate the amount of trade union dues that the enterprise must pay in the year. For units that are not granted a recall, no reflection is required.

- Other account (Entry 25 = Code 25.01 + Code 25.02)

+ Professional expertise (Entry 25.01): This entry number is based on the number of supporting specialists in the previous year and the estimated number in the estimate year.

+ Other revenues (Entry 25.02): This entry is based on other revenues from the previous year and the estimated amount in the estimated year.

- Finance of superior companies (Entry 28):

+ Trade union funds at higher level by distribution (Entry 28.01): Based on the salary to pay trade union dues to calculate the amount of trade union dues payable in the year multiplied by the percentage of trade union contributions of the grassroots trade union used. used in accordance with the provisions of the General Confederation.

+ Financial support from the trade union (Entry 28.02): Based on the source of the unit's trade union and the amount of trade union activities spent in the year, to request the superior for support.

- Receive the financial handover of the group (Entry 40): The financial basis of the divisions when these parts are transferred from other units.

* Section III. Fees

- From code 31 to code 37: Based on the existing funding source and the amount of funds used in the year and activities of the unit's delegation to reflect the expenditure in accordance with regulations of the delegation at all levels.

- Contributions, CPAs submitted to their direct superiors (Code 39): Based on the group's and group's funding sources, the estimated cost in the year to be allocated is multiplied by the payment rate prescribed by the General Laboratories.

- Financial handover (Entry 42): Financial basis of divisions upon handover of parts to other units.

* Section IV. Union finance accumulated at the end of the period

- Accumulated finance at the end of the period (Entry 50): The difference between only the accrual finance at the beginning of the period, the revenue and the expenditure.

* Backup item V.

- Reserve funds (Entry 70): Based on the financial reserve number, the number of financial branches and regulations of the General Confederation to reflect the main reserve number.

2.2. Method of making report on financial revenue and expenditure of grassroots trade unions in Vietnam

Data bases for making settlement reports: At the end of the accounting period, the accountants add the books, check and compare the detailed books. The aggregated data of the grassroots trade union's financial revenue and expenditure books is used to make the final report on the trade union's financial revenues and expenditures.

A. Basic Indicators

+ The number of employees used as the basis for calculating the total salary fund for payment of trade union contributions is the employees subject to social insurance contributions in accordance with the Law on Social Insurance (employees taken as of December 31 of the previous year plus the average number of employees). increase or decrease in the year), the general salary of the months of the year in accordance with the data of employees subject to social insurance contributions.

+ The union members to calculate the salary fund to pay the union dues are the union members as of December 31 of the year of making the financial statements. The salary fund used as the basis for calculating the payment of union dues is the aggregate salary fund of each month.

B. Trade union financial revenue and expenditure targets

Financial revenue and expenditure targets:

The data added to the grassroots trade union financial revenue and expenditure books of each Code item, shall be included in the final report on financial revenue and expenditure of the grassroots trade union according to each corresponding Code item.

* Section I: The accumulated trade union finance at the beginning of the period (Entry 10): is the accumulated trade union finance at the end of the period on the previous year's final settlement report, which is transferred to be recorded in the S82 book. For accounting units, it is the balance on account 4316 at the end of the preceding year.

* Section II. Receiver section

- Collection of trade union fees (Entry 22): Based on the total amount of union dues paid by the union members in the year recorded in the S82 book and compared with the cash and deposit books of the unit, in case the unit has a Payment is the total amount incurred by the creditor of account 337861 and subject to item 22.

- Collection of trade union dues (Entry 23): For units authorized to collect, based on the total amount of trade union fees paid by the enterprise, recorded in the S82 book and compared with the cash and deposit books of the enterprise. unit, in case the unit is recorded, it is the total amount arising from the credit side of account 337862 and item 23 is applied.

- Other revenues (Entry 25 = Code 25.01 + Code 25.02)

+ Expertise in support (Entry 25.01): Based on the amount of money that the enterprise or unit has supported the grassroots trade union in the year of settlement recorded in the S82 book and compared with the cash and deposit books of the unit, in case the unit has accounting, it is the total arising from the creditor of account 5168 and section 25.01 is applied.

+ Other revenues (Entry 25.02): Based on the amount of money collected other than the above such as deposit interest,... recorded in the S82 book and compared with the cash and deposit books of the unit. For accounting units, it is the number generated by the credit side of account 5168 and applied to section 25.02.

- Finance of superior trade unions (Entry 28):

+ Trade union fund at the superior level according to distribution (Entry 28.01): Based on the total amount of trade union funds distributed by the superior level, recorded in the S82 book and compared with the cash and deposit books of the employer. unit, in the case of an accounting unit, it is the total arising from the Credit side of account 13881 and section 27.01 is applied.

+ Financial support from the superior trade union (Entry 28.02): Based on the total amount of money supported by the superior for trade union activities of the unit, recorded in the S82 book and compared with the cash and deposit books. of the entity, in the case of an entity, it is the total arising from the Credit side of account 4316 and section 27.02 is applied.

- Receipt of trade union finance handover (Entry 40): Based on the amount received from other trade unions to their units according to the handover minutes. For accounting units, it is the number arising on the credit side of account 4361, subject to section 40.

* Section III. Fees

- From code 31 to code 37: Based on the total amount of finance the trade union has spent reflected in the S82 book and compared with the cash and deposit books of the unit, in case the unit has the accounting as the total number arising on the Debit side on account 6113 and applied the corresponding item.

- Confederation of Trade Unions and Trade Unions paid to their direct superiors (Entry 39): Based on the total amount of trade union finance actually paid to the superior trade union directly in charge of trade union dues and trade union funds in the period. The reporting period is recorded in the S82 book with the corresponding code. For accounting units, it is the number arising on the Debit side of account 33881, subject to section 39.

- Financial handover of trade unions (Entry 42): Based on the amount of money handed over to other trade unions according to the handover minutes. For accounting units, it is the number arising on the Debit side of account 4361, subject to section 42.

* Section IV. Union finance accumulated at the end of the period

- Accumulated trade union finance at the end of the period (Entry 50): The difference between the accumulated trade union finance target at the beginning of the period, the revenue and expenditure.

= Union finance accumulated at the beginning of the period + Total revenue - Total expenses

For accounting units, it is the credit balance of account 4361 at the end of the accounting period.

* Section V. CPC and CPC must be submitted to the immediate superior

The Trade Union and the Trade Union must pay their immediate superiors (Code 60): Funds to be paid to the direct management level are based on the total number in the S82 book of the grassroots Trade Union. For accounting units, it is the total arising on the Debit side of account 33881 and item 60 is applied.

C. Notes: Analysis of the financial accumulation at the beginning of the period, the accumulation at the end of the period: including cash and deposits; explain other contents of the report.

Diem My

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