If you're converting from text you need to specifcy the encoding. I'm not sure what the encoding is for Vietnamese, so I suggest opening up the file in a text editor (make sure you can read it) and re-saving it. When you re-save it be sure to specify UTF-8 as the encoding.
At this point it's safe to convert in Calibre to epub. You don't need to worry about the css options. Once you've converted it try viewing it both in Calibre's built in viewer and in Adobe Digital Editions. If it looks ok in both of those places it will probably be fine on the prs-600.
That said, I'm not 100% certain if Sony is putting the right fonts on their readers to display all the Vietnamese characters. You may need to embed a font - Sigil can help you out with that.
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