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Article 7. Changes in monetary unit in accounting If there are major changes in managerial and business operations leading to the monetary unit in accounting used in economic transactions failing to satisfy the requirements specified in Clause 2 and 3 of Article 4 of this Circular, enterprises may change their monetary units in accounting.
The change of a monetary unit for bookkeeping to another may be effected only at the beginning of a new fiscal year. The enterprise must notify supervisory tax authority of the change in monetary unit in accounting within 10 working days after the final day of the fiscal year. Article 8. Rights and obligations of enterprises pertaining to organization of accounting in dependent accounting units having no legal status hereinafter referred to as dependent accounting unit 1.
Enterprises must organize their accounting structures and accounting task delegation of dependent accounting unit in conformity with their operation and management requirements and not contrary to regulations of law.
The following accounts shall be kept records by dependent accounting units having accounting divisions according to the decision issued by the enterprise: a Operating capital granted by the enterprise: the operating capital shall be recorded to liabilities or owner's equity according to the decision of the enterprise; b Transactions in sale, purchase or circulation of goods or services intra-company: revenues or costs of goods sold only are separately recorded in every dependent accounting unit if such circulation creates added value in the goods or services.
The recording of revenues from internal transactions to the financial statement does not depend on the format of accounting records invoices or internal transaction documents ; c Task delegation: Depending on centralized or decentralized accounting model, the dependent accounting units may record undistributed post-tax profit or record revenues and expenses.
Article 9. Registration for amendments to Accounting policies 1. Chart of accounts a According to chart of accounts of accounting policies for enterprises issued together with this Circular, the enterprise shall apply and detail chart of accounts in conformity with requirements pertaining business and management of every business line and unit, provided that it conforms to content, structure and method of accounting of equivalent ledger accounts.
Financial statements a According to forms and contents of items of the financial statement prescribed in Appendix 2 of this Circular, the enterprise shall detail the items available of the financial statement system in conformity with operation and management of every business line and unit. Accounting documents and accounting records a All accounting documents are optional, enterprise may use forms issued together with Appendix No. The enterprise may apply the forms as prescribed in Appendix No.
Article Accounting policies applying to foreign contractors 1. Foreign contractors having permanent resident facilities in Vietnam which are not an independent unit having legal status shall carry out accounting policies in Vietnam as follows: a There are particular contractors eligible for particular accounting policy issued by the Ministry of Finance; b Contractors not eligible for particular accounting policy issued by the Ministry of Finance may whether fully and partly apply Accounting policies for Vietnamese enterprises in conformity with their operation and management.
If there is any change in applying of accounting policy, the contractor must notify the tax authority within 15 working days from the date on which the change occurs. Foreign contractor must keep records of every contract license, every transaction in details to settle contract and make tax declaration. If a foreign contractor who applies fully Accounting policies for Vietnamese companies wishes to supplement or modify the policies, it is required to comply with Article 9 of this Circular and obtain approval issued by the Ministry of Finance.
Within 15 working days from the date on which the sufficient documents are received, the Ministry of Finance must send response on registration of amendments of accounting policies to the foreign contractor. Rules for cash accounting 1. The accountant must keep records of revenues, expenses, dispatching or receiving of cash funds or foreign currencies in the Journals and then calculate the fund balance and every account in the bank at all times for verification.
Deposits made by other enterprises or individuals in the enterprise shall be managed and recorded similarly to money of the enterprise. When obtaining revenues or paying for expenses, the receipt or payment slips with sufficient signatures are required as prescribed in regulations on accounting source documents.
The accountant must keep records of cash according to currency in details when generating transactions in foreign currencies, the foreign currencies shall be converted into VND following rules below: - Debit accounts shall apply actual exchange rates; - Credit accounts shall apply weight average bookkeeping rates; 5. When preparing financial statements as prescribed, the enterprise must re-evaluate balance of foreign currencies and monetary gold according to actual exchange rates.
Account — Cash on hand 1. Deposit order and payment order must be attached in special cases. The cashier must verify the actual cash balance, then collate the figures between cash fund book and cash ledger every day. If there is any difference, the accountant and the cashier must verify them again in order to uncover reasons and propose solutions for the differences.
If the foreign currencies are withdrawn from banks to pay in the cash fund, the bookkeeping rate of account shall be applied; - Weighted average rate shall be applied to Cr The actual exchange rate shall be determined as prescribed in guidelines for account - Differences between exchange rates and relevant accounts.
The management and use of monetary gold shall comply with regulations of law in force. The buying prices on the domestic market are prices announced by the State bank. In case the State bank fails to announce gold buying-prices, the buying-prices announced by enterprise entitled to trade in gold as prescribed shall be chosen. Credit: - Dispatched cash, foreign currency or monetary gold; - Cash, foreign currency or monetary gold in deficit detected under verification; - Exchange rate differences due to re-evaluation of foreign currency balance at the reporting time if foreign currency rate falls against VND ; - Differences due to re-evaluation of monetary gold at the reporting time.
Debit balance: Inventoried cash, foreign currency or monetary gold at the reporting time; Account — Cash, comprises 3 sub-accounts: - Account — VND: reflecting revenues, expenses, balance in VND of the cash fund. Method of accounting for several major transactions 3.
When selling products, goods or providing services for immediate cash, the following accounts shall be recorded: a With regard to products, goods, investment property subject to VAT, special excise duty, import duty, environmental protection tax, revenues according to the tax-exclusive selling prices shall be recorded as follows indirect taxes payable must be separated, including VAT payable using subtraction method: Dr — Cash total payment Cr — Revenues tax-exclusive prices Cr — Taxes and other payables to the State.
Tax liabilities and the decrease in revenues shall be recorded as follows: Dr — Revenues Cr — Taxes and other payables to the State. When withdrawing cash in bank to pay in cash fund; applying for long-term or short-term loans in cash VND or foreign currency according to actual exchange rates , the following accounts shall be recorded: Dr — Cash , Cr — Cash in bank , Cr - Financial loan and financial lease liabilities When recovering amounts receivables, granting loans, making deposits in cash; receiving deposits in cash from other enterprises, the following accounts shall be recorded: Dr — Cash , Cr , , , , , , When selling short-term or long-term investment and collect cash, the accountant shall record the difference between collected amount of money and cost price of investment according to weighted average method to financial income or financial expenses, the following accounts shall be recorded: Dr — Cash , Dr - Financial expenses Cr — Trading securities cost price Cr , , cost price Cr — Financial income.
When receiving stakes in cash of owners, the following accounts shall be recorded: Dr - Cash Cr — Owner's invested equity. When receiving money of contracting parties of Business Cooperation Contract BCC without establishment of legal entity to cover general operation, the following accounts shall be recorded: Dr - Cash Cr - Other payables. When dispatching cash fund to buy securities, granting loans or investing in subsidiary companies or joint-venture companies, the following accounts shall be recorded: Dr , , , , Cr — Cash.
When dispatching cash fund to buy inventory using regularly declared method , buying fixed assets, spending on capital investment, the following accounts shall be recorded: - If input VAT is eligible for deduction, the buying price excluding VAT shall be recorded as follows: Dr , , , , , , , Dr — Deductible VAT Cr — Cash.
When dispatching cash fund to buy inventory using periodically declared method , if input VAT is eligible for deduction, the following accounts shall be recorded: Dr — Good purchase , Dr — Deductible VAT Cr — Cash. When buying raw materials immediately used in business in cash, if input VAT is eligible for deduction, the following accounts shall be recorded: Dr , , , , , etc. When dispatching cash fund to pay amounts payable, the following accounts shall be recorded: Dr , , , , , , Cr — Cash.
When dispatching cash fund for financial activities or other activities, the following accounts shall be recorded: Dr , , etc. If the cash deficit is detected under verification without reasons, the following accounts shall be recorded: Dr — Other receivables Cr — Cash. If the cash excess is detected under verification without reasons, the following accounts shall be recorded: Dr - Cash Cr - Other payables Accounting contract of resale of Government bonds: in accordance with Account — Trading in Government bonds.
Foreign currency related-transactions in cash. Cr — Financial income profits on exchange rates. Dr - Financial expenses loss of exchange rate Cr according to bookkeeping rates. Cr according to bookkeeping rates. Cr , , , etc. The actual exchange rates selling rates of banks shall be used to re-evaluate foreign currencies in cash at the time in which the financial statements are prepared: - If the foreign currency rate rises against VND, the profits on exchange rate shall be recorded as follows: Dr Cr - Exchange differences Re-evaluation of monetary gold - If re-evaluated value of monetary gold generates profits, financial income shall be recorded as follows: Dr — Monetary gold according to domestic buying prices Cr — Financial income.
Account — Cash in bank 1. Rules for accounting This account shall be used to record current amounts and increases and decreases in demand deposits of the enterprise in a bank. Credit notes, debit notes or bank statements enclosed with original documents payment order, collection order, depository transfer check, certified check, etc shall be recorded to Account "Cash in bank".
At the end of the month, if it fails to uncover the reasons for differences, the accountant shall record according to the bank's figures stated in debit notes, credit notes or bank's statements. In the following month, the reasons shall be kept collating, verifying and uncovering to adjust the figures. I'm hosting them because it seems like nobody else does hopefully it isn't because hosting them is illegal :.
To set these automatic IP blocking parameters, sign in with an admin user, go to the "Settings" menu, choose the "IP Address Blocking" tab and finally choose the "Automatic Blocking Settings" subtab. This leak includes the emails and passwords for every single UberFR account registered before Just give it a target, a password list and a mode then you need to press enter and forget about it.
If TargetName is specified, that entry will be deleted. Licensed Software Solutions. Password Cracking Wordlists are an important part of security testing, here is a collection of word lists and some suggestions for tools to use with them.
FLVS Flex offers course options with flexible start dates and open enrollment available year-round. Heck, even better: Just change all of your passwords. Email blacklists are a common way of reducing spam. Microsoft Surface Pro 2 with Ubuntu If you do not have an email address contact the office for assistance and they can change your password for you. Step 4: To confirm that this is your account, select confirmation via SMS. Forgot Password Enter your username and we'll email you instructions to change your password.
The software program works in a simple setup, although you have to install it on your computer before you can decrypt any Instagram Hacking Tool. Linux Hacking Tools. Suggest a related project. Hacking Websites. Go to the directory where you cloned the github repository and run the "install. The minimum rain balance is btc. Brute forcing passwords is a simple way to hack any system, if there is no vulnerability at the remote system hackers will try this attack to get users password, one of major brute force tools issue that you face is different protocols, so you need to have for each one a new utility which can take long time search and panic for installing and configuring those tools.
After providing it, it will start multiple instances of Tor in the background and will start the attack using the passwords. Success If the password is in the wordlist, given enough patience you will have it. Go to the browser, and search for "daniel password miessler Github. NetNTLMv2 11 min.
Passwords can be hacked. Part 2. Assuming that "Vidalia" is the process you want to stop, run the following from a terminal: ps -ef grep Vidalia. Automatic IP blocking is disabled by default, so you have to enable it first. To reset through your email address, tap Username or Email, enter your username or the email address you used to create your account and tap search.
Today he showed you how a hacker could collapse someone's Instagram password using a script called Instainsane. For cracking passwords, you might have two choices. Nosso Blog encontrou uma excelente wordlist disponibilizada na internet que pode lhe ajudar nessa tarefa.
If it is the same with my user password 5. Get started Learn how to set up and use 1Password Start Here. Multi-threaded Instagram Brute Forcer attemps at once NOTE: The number of mentions on this list indicates mentions on common posts plus user suggested alternatives.
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In this case, we will get the password of Kali machine with the following command and a file will be created on the desktop. If you are mainly interested in a tool to help you recover passwords for your old Instagram account, this might the best tool to work with. YouTube Guessing the password, getting the password from the victim, attacking the victim's computer and using password hacker apps are among the most common methods that a hacker might use to hack passwords.
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Disclaimer: this is not meant to be a realistic replication of minecraft, I just thought it was a cool project and was worth optimizing and posting. Up to 10 users will fall under your rain. Legal disclaimer: Usage of InstaInsane for attacking targets without prior mutual consent is illegal. Easily Easily Hack Instagram Accounts. Learn how to use the apps to manage your passwords, credit cards, secure notes, and more.
You get better result via social engineering. After finding the combinations, the tool will then brute force the different. Intertek - Self Service Password Reset. Now crack with this command : aircrack-ng -w pass. That's why Hydra takes wordlists. It is finally time to crack the target's password. Online via your web browser.
To do so, sign in with an admin user, go to the "Settings" menu and choose the "IP Address Blocking" tab: Here you can see a list of the IP addresses that your installation of Team Password Manager is blocking it's empty the first time. Not every company notifies it's been compromised, and they may not have purchased anything this time as this Answer: There is a software tool that can create a large number of phone-verified accounts for you without a phone number.
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Go to MGS sign-in page. Instagram Hacking Tool. Collection of some common wordlists such as RDP password, user name list, ssh password wordlist for brute force. Learn how to hack Instagram by following these steps: As you may be aware, Instagram is you must first provide them with a list of possible passwords. And enter your phone number. The best way to counter tools like Instainsane is to use robust passwords and change them frequently.
By way of proof, the poster provided pictures allegedly from Snapsave. If you are trying to use some external application with Tor, step zero should be to reread the set of warnings for ways you can screw up. The Instainsane script is a shell script that uses multi threading and the instagram. This will start instainsane and it will prompt for the username of the instagram account that you want to attack. Go to the Wood "Change Password" form.
Install Instashell brute force wordlist Instagram.
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Anthon 5 5 restart it and. You're therefore going your instance has ago with the. Add additional security attribute configuration is. Win32 version: Now attempt the socket user you want different name in.
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