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trn trng gii thiu cun ebook "450-word Pocket Dictionary Of Financial
Accounting". Cun ebook l tp hp ca nhng ch chnh trong ngnh k
ton kim ton. SAPP hy vng rng cun ebook c th l bc m u tin,
gip cc bn d dng tip cn hn vi ngnh k ton kim ton.
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- Ban bin tp -

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Mc lc

Topic 1: Overview 5
Topic 2: Financial Accounting Process 12
Topic 3: Ledger Account 19
Topic 4: Recording Transactions: Sales, Purchases, Sales Tax, Discount 22
Topic 5: Completing Ledger Accounts 26
Topic 6: Inventory 29
Topic 7: Tangible Non Current Asset 33
Topic 8: Intangible Non Current Asset 41
Topic 9: Irrecoverable Debts And Allowances 44
Topic 10: Provision And Contigencies 47
Topic 11: Control Account 50
Topic 12: Introduction To Company Account 53
Topic 13: Preparation Of Financial Statements For Company 57
Topic 14: Statement Of Cash Flow 61
Topic 15: Events After The Reporting Period 64
Topic 16: Interpreation Of The Financial Statements 67
Topic 17: Introduction About Consolidated Financial Statements 71

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4
Overview
Tng quan
ACCA
/e si si e/ Hip hi k ton cng chng
Anh quc
c thnh lp nm 1904, ACCA mang
n cho gii chuyn mn ngnh ti chnh,
k ton v kim ton mt chng trnh
chuyn nghip c cng nhn rng ri
trn ton cu
Qualitative Characteristics
/kwlttvkrktrstk/ c im cht Cc tnh ton nhp ca bn n v bn c
lng thng tin k ton
Ton b cc gi nh ca k ton ti chnh
to ra v bin son cc thng tin hu
dng cho cc nh u t, ch n, v nhng
ngi ra quyt nh bn ngoi thc th kinh
doanh
Double Entry Bookkeeping
/db()l entri bkkipi/ Nguyn tc bt ton
kp
H thng ghi s thng c s dng nht,
da trn c s nguyn tc l cc nghip v
ti chnh c nh khon c bn c ln
bn n ca mt ti khon
Some are born
07 sucking their
thumbs, I was born
counting my
sums.
5
Financial Accounting
/fainn()l kanti/ K ton ti chnh
Quy trnh phn loi v ghi chp cc nghip
vu ca mt cng ty v trnh by chng
di dng cc ti khon li nhun v l,
bng cn i k ton v lu chuyn tin t
cho k k ton
Trial Balance
/trail blns/ Bng cn i th
kim tra tnh cn i trc khi a ln
BCTC
Financial Transactions
/fannl trnzknz/ Nghip v k ton
S kin lin quan n tin v khon thanh
ton, nh hot ng gi tin vo mt ti
khon ngn hng, mn tin t mt ngi
cho vay, hoc mua v bn hng ha hay
bt ng sn
Recording Transactions
/rkd trnzknz/ Ghi nhn nghip v
Tt c cc nghip v kinh doanh phi
c ghi li trong s nht k ring bit
bng bt ton kp
Accounting Systems
/kanti sistm/ H thng k ton
H thng c s dng bi mt t chc
sn xut thng tin k ton ca n
Consolidated Financial Statements
/knslideitid fai'nnl steitmntz/ BCTC
hp nht
L bo co ti chnh ca mt tp on c
trnh by nh bo co ti chnh ca mt
doanh nghip, c lp trn c s hp nht
bo co ti chnh ca cng ty m v cng ty
con theo quy nh
Interpretation Of Financial
Statements
/ntprten v fannl stetmnts/ c nhim hu hn
hiu bo co ti chnh
Phn tch cc ch tiu BCTC, t ly c
cc thng tin cn thit cho cc quyt nh ti
chnh
Financial Reporting
/fannl rpt/ Bo co ti chnh
Mt ti liu a ra tnh hnh ti chnh ca
mt cng ty
Business Entity
/biznis entiti/ Thc th kinh doanh
T chc c thnh lp nh mt s tn ti
ring bit v mc ch thu. Nhng tp
on, cng ty trch nhim hu hn, v cng
ty t nhn l nhng loi thc th kinh doanh
thng thy
Suppliers
/splai/ Nh cung cp
Mt ngi hoc cng ty cung cp hay bn
hng ha v dch v. Cn c gi l nh
sn xut
Partnerships
/'p:tnip/ Cng ty hp danh
L loi hnh cng ty i nhn, trong : C
t nht hai thnh vin hp danh cng hot
ng thng mi di cng mt php
nhn chung v cng lin i chu trch
nhim v hn bng ton b ti sn ca
mnh v cc khon n ca cng ty
Sole Traders
/sl treid/ Cng ty t nhn
Mt ngi hoc mt nhm ngi t kinh
doanh
Limited Liability Companies
/'limitid ,lai'biliti 'kmpni/ Cng ty trch
Mt cng ty m trong mi c ng c
trch nhim vi cc khon n ca cng ty
ti lng m anh hay c y u t vo
cng ty. Cc cng ty trch nhim hu hn
phi c hnh thnh bi t nht hai gim
c. Vit tt: Ltd
Stakeholders
/steikhld/ Cc bn lin quan
L cc nhm, c nhn c li ch trong
chin lc ca mt t chc
Customers
/kstm(r)z/ Khch hng
Mt ngi hoc cng ty mua hng ha
Government
/vnmnts/ Chnh quyn
L mt nhm ngi iu hnh, qun tr
mt cng ng, n v. H thit lp v
qun l chnh sch cng; thc hin quyn
lc iu hnh, chnh tr v ch quyn thng
qua hi quan, cc t chc v php lut
trong mt nh nc
6
Employee
/impliiz/ Cng nhn vin
Mt ngi c thu bi mt ngi khc
Banker
/bk/ Ngn hng
Ngi lm trong ngn hng hoc ngn hng
Shareholder Owner
/ehld/ - /'oun/ C ng Ch s
hu
Mt ngi lm ch c phn ca mt cng ty
khc
Statement Of Financial Position -
Balance Sheet
/'blns i:t/ Bng cn i k ton
L mt bo co ti chnh tm tt s d cui
k ca ti sn, n phi tr v ngun vn ca
doanh nghip (phn nh tnh hnh ti chnh
ca doanh nghip) vo cui k k ton
Asset
/'set/ Ti sn
Ngun lc c kim sot bi doanh
nghip v c kh nng em li li ch trong
tng lai
Non Current Asset
/nn 'krnt 'set/ Ti sn di hn
L ti sn c thi gian s dng ln hn mt
k k ton (thng l mt nm)
Bt ng sn, my mc, thit b m mt
cng ty s hu v s dng, nhng cng ty
m khng dng cho mc ch thng mi
7
Benefits
/benifit/ Li ch
Lm ci g tt ln hoc ci thin n
Current Assets
/'krnt 'set/ Ti sn ngn hn
L ti sn c s dng trong mt k k
ton (thng l mt nm)
Cc ti sn c s dng bi mt cng ty
trong hot ng kinh doanh thng ngy,
v d nh nguyn vt liu, thnh phn, tin
v tng ng tin
Inventory
/invnt()ri/ Hng tn kho
L ti sn dng chp cc hot ng thng
ngy ca doanh nghip trong sn xut kinh
doanh v bao gm nguyn vt liu, sn
phm s dang, thnh phm
Trade Receivable
/tred rsivblz/ Phi thu khch hng
Ti khon phi thu khch hng dng
phn nh cc khon n phi thu v tnh
hnh thanh ton cc khon n phi thu ca
doanh nghip vi khch hng v tin bn
sn phm, hng ho, bt ng sn u t,
ti sn c nh, cung cp dch v. Ti
khon ny cng c dng phn nh
cc khon phi thu ca ngi nhn thu
xy dng c bn vi ngi giao thu v
khi lng cng tc xy dng c bn
hon thnh
Prepayment
/'pri'peimnt/ Tr trc
Cc khon chi ph thc t pht sinh,
nhng cha tnh vo chi ph sn xut, kinh
doanh ca k pht sinh v vic kt chuyn
cc khon chi ph ny vo chi ph sn xut,
kinh doanh ca cc k k ton sau trong
nm ti chnh hoc mt chu k kinh doanh
Liabilities
/,laibilitiz/ N phi tr
Cc khon n pht sinh trong qu trnh hot
ng sn xut, kinh doanh m doanh nghip
phi tr, phi thanh ton cho cc ch n, bao
gm cc khon n tin vay, cc khon n
phi tr cho ngi bn, cho Nh nc, cho
cng nhn vin v cc khon phi tr khc
Current Liabilities
/krnt laibilitiz/ N phi tr ngn hn
L khon tin m doanh nghip c trch
nhim tr trong vng mt nm hoc trong
mt chu k kinh doanh bnh thng
Capital
/kpit()l/ Ngun vn
Tin s hu bi c nhn hoc cc cng ty,
c h s dng u t
Statement Of Comprehensive
Income (Statement Of Profit Or
Loss - Income Statement)
/stetmnt v kmprhensv nkm/ Bo
co kt qu hot ng kinh doanh
L bo co ti chnh tng hp, tm tt
doanh thu thu c v chi ph pht sinh
trong k k ton

Non Current Liabilities
/nn krnt lablti/ N phi tr di hn
L cc khon n m thi gian tr n trn
mt nm
Trade Payable
/tred peblz/ Phi tr nh cung cp
Khon tin m khch hng n ngi bn
hng hoc nh cung cp bi phn hng m
h mua
Accruals
/'kru:l/ Chi ph trch trc
Phn nh cc khon c ghi nhn vo chi
ph sn xut kinh doanh trong k nhng
thc t cha chi tr trong k ny
Accounting Period
/kanti pirid/ K k ton
K k ton l khon thi gian xc nh t
thi im n v k ton bt u ghi s k
ton n thi im kt thc vic ghi s k
ton, kho s k ton lp BCTC
Cost Of Sales
/kst v seilz/ Gi vn hng bn
Phn nh tr gi vn ca sn phm, hng
ho, dch v, bt ng sn u t; gi
thnh sn xut ca sn phm xy lp (i
vi doanh nghip xy lp) bn trong k

Overdraft
/'ouvdr:ft/ Thu chi
Mt thu chi xy ra khi tin c rt khi
mt ti khon ngn hng v s d c sn i
di s khng. Nu c s tho thun trc
vi nh cung cp ti khon cho mt thu
chi, v s tin thu chi l trong hn mc
thu chi c php, sau tin li thng
c tnh theo li sut tha thun.

8
Gross Profit
/grs prfit/ Li nhun gp
Mt khon li nhun c tnh ton bng
doanh thu tr gi vn hng bn, m khng
tr i cc khon chi ph khc
Other Income
/(r) nkm/ Doanh thu khc
Doanh thu bt ngun t nhng nghip v
khng lin quan ti nhng hot ng
thng nht ca doanh nghip. V d, tin
thu nhn c t cc bt ng sn kinh
doanh khc
Other Expenses
/(r) kspensiz/ Chi ph khc
Net Profit
/net prfit/ Li nhun thun
Khon tin chnh lch gia doanh thu t
bn hng v ton b cc chi ph. Cng
c gi l li nhun sau thu
A Retailing Business
/ ritel bzns/ Mt doanh nghip bn l
Doanh nghip c nhng nhng hot ng
lin quan n vic bn sn phm hay dch
v trc tip cho ngi tiu dng cui cng
h s dng vo mc ch c nhn
A Manufacturing Business
/ mnjufktr bzns/ Mt doanh
nghip sn xut
Doanh nghip c cc hot ng s dng lao
ng chuyn i nguyn vt liu th
thnh sn phm bn ra th trng
9
Statement Of Change In Equity
(SOCE)
/stetmnt v tend n ekwti/ Bo co
thay i vn ch s hu
L bo co ti chnh cho thy s d u
k, cc khon b sung, cc khon khu tr
v s d cui k ca cc ti khon vn ch
s hu trong mt k k ton
Statement Of Cash Flow (SOCF)
/stetmnt v k fl/ Bo co lu
chuyn tin t
Bo co lu chuyn tin t hay bo co
dng tin l mt loi bo co ti chnh th
hin dng tin thc t hoc c tnh ra v
vo mt t chc trong mt k k ton
(thng, qu, nm)
Revenue Expenditure
/revnju: ikspendit/ Chi ph hot ng
Chi ph hot ng kinh doanh hng ngy
Capital Expenditure
/kpit()l ikspendit/ Chi ph c vn
ha
Tin c s dng vo ti sn c nh
nh bt ng sn, my mc v ni tht.
Cng c gi l khon u t vn ha,
khon tin vn ha. Vit tt CAPEX
Accounting Equation
/kanti Ikwei ()n/ Phng trnh k
ton
Cng thc cn bn xy dng ln phng
php ghi s kp. N c th c by t n
gin nht l ti sn + chi ph = n + vn +
doanh thu ni m cc khon n v tri
ca ng thc phi bng vi cc khon c
bn v phi. Cng c gi l phng trnh
cn i k ton
Governance Frauds
/'gvnns/ Qun tr doanh nghip /fr:d/ Gian ln
Quy trnh qun l ca mt cng ty, c bit L hnh vi c la di, giu dim, xuyn
vi mi quan h ti s ln mnh hoc tc s tht nhm phc v cho mc ch t
khng th ca s qun l ca n li

Corporate Finance Material Misstatement

/'k:prit fai'nns/ Ti chnh doanh nghip /mtril msstetmnt/ Sai st trng
yu
L qu trnh hnh thnh v s dng cc
ngun vn trong doanh nghip nhm mc Sai st nh hng n quyt nh kinh t
tiu ti a ha li ch ch s hu ca ngi c bo co ti chnh

Directors Errors
/dairekt/ Gim c /er(r)z/ Sai st
Mt ngi lm thu cao cp c ch nh Sai st l li khng c , thng c biu
bi cc c ng gip iu hnh mt cng hin bng s nhm ln, b st, hoc do
ty, ngi thng chu trch nhim v mt yu km v nng lc gy ra sai phm
hoc cc chc nng chnh khc ca n, v
d nh bn hng hoc quan h con ngi,
v thng, nhng khng phi lun lun,
mt thnh vin ca ban gim c

Internal Controls
/in't:nl kntrlz/ Kim sot ni b
H thng kim sot ni b thc cht l cc
hot ng, bin php, k hoch, quan im,
ni quy chnh sch v n lc ca mi thnh
vin trong t chc m bo cho t chc
hot ng hiu qu v t c mc tiu
t ra mt cch hp l

10
11
Financial
Accounting
Process
Quy trnh lp bo co ti chnh

The Regulatory Framework Accounting Concepts

/ rgjlt()ri 'freimw:k/ Khung php l /kant knsept/ Nguyn tc k ton
C by nguyn tc c bn trong k ton:
National / Local Legislation c s dn tch, hot ng lin tc, gi gc,
/nnl ledslen/ Php lut ca nc ph hp, nht qun, thn trng, trng yu
s ti
c ra bi Quc hi v thi hnh chnh Accounting Standards
thc bi chnh ph nc /kanti stndd/ Cc chun mc k
ton
Fair Presentation L nhng quy nh do t chc c trch
/fe ,prezen'tein/ Trnh by hp l nhim nghin cu v ban hnh lm c
Mt khung trnh by hp l bao gm cung s cho vic lp v gii thch cc thng tin
cp, d hiu, thng tin thch hp r rng v trnh by trn BCTC
thuyt minh thng tin v cc giao dch v s
kin c nh hng trng yu n BCTC Generally Accepted accounting
Principles (GAAP)
/di e e pi/ Nguyn tc k ton chung
c tha nhn

"Education is the Nhng nguyn tc k ton c tha nhn

63
l tng hp cc cch lm tt nht trn
most powerful phng din cu trc v ni dung ca
weapon which you BCTC, bo co kim ton, cc chnh sch
can use to change k ton v cc thuyt minh c p dng
chun b thng tin ti chnh
the world."
12
International Accounting Standards
(IAS)
/a e s/ Chun mc k ton quc t
Chun mc k ton quc t l tp hp cc
chun mc nu cch cc loi giao dch v
cc s kin khc nn c phn nh nh
th no trong BCTC. Trong qu kh, chun
mc k ton quc t c pht hnh bi
Hi ng qun tr ca y ban Chun mc
k ton quc t (IASC)
International Financial Reporting
Standards (IFRS)
/a f r s/ Chun mc bo co ti chnh
quc t
B chun mc BCTC quc t c xy
dng bi y ban son tho chun mc k
ton quc t IASB
Vietnam Accounting Standards
(VAS)
/vi e s/ Chun mc k ton Vit Nam
L tp hp cc chun mc nu cch cc
loi giao dch v cc s kin khc nn c
phn nh nh th no trong BCTC. Chun
mc K ton Vit Nam c pht hnh bi
B Ti chnh
International Accounting Standards
Board (IASB)
/a e s bi/ Hi ng chun mc k ton
quc t
IASB l Hi ng Chun mc K ton Quc
t. Nhim v ca IASB l son tho ra
nhng tiu chun quc t cho lnh vc k
ton
Underlying Assumption
/,nd'laii 'smpn/ Gi nh c bn
13
Going Concern Assumption
/o knsn smpn/ Hot ng
lin tc
Bo co ti chnh phi c lp trn c s
gi nh l doanh nghip ang hot ng
lin tc v s tip tc hot ng kinh
doanh bnh thng trong tng lai gn,
ngha l doanh nghip khng c nh
cng nh khng buc phi ngng hot
ng hoc phi thu hp ng k quy m
hot ng ca mnh. Trng hp thc t
khc vi gi nh hot ng lin tc th bo
co ti chnh phi lp trn mt c s khc
v phi gii thch c s s dng lp
bo co ti chnh
Accruals Basis
/'kru:l 'beisis/ C s dn tch
Mi nghip v kinh t, ti chnh ca doanh
nghip lin quan n ti sn, n phi tr,
ngun vn ch s hu, doanh thu, chi ph
phi c ghi s k ton vo thi im
pht sinh, khng cn c vo thi im
thc t thu hoc thc t chi tin hoc
tng ng tin. Bo co ti chnh lp
trn c s dn tch phn nh tnh hnh ti
chnh ca doanh nghip trong qu kh,
hin ti v tng lai
Understandability
/nnd'stnd'biliti/ D hiu
Thng tin phi m bo nhng ngi s
dng c nhng kin thc trong lnh vc k
ton c th hiu c
Relevance
/'relvns/ S thch hp
Cc thng tin c cung cp p ng nhu
cu ca ngi dng, gip h nh gi cc
s kin trong qu kh, hin ti tng lai
v xc nhn li hoc iu chnh nh gi
qu kh ca h
Reliability
/rilaibiliti/ ng tin cy
Thng tin ti chnh cn c cung cp mt
cch ng tin cy
Comparability
/kmprblti/ C th so snh c
Thng tin ti chnh cn c trnh by mang
tnh so snh gia cc nm ti chnh
Fair Presentation
/fe ,prezen'tein/ S trnh by hp l
BCTC cn c khc ha tnh hnh ca
doanh nghip theo mt gc nhn trung thc
v hp l
Consistency
/knsstnsi/ Nht qun
Cc khon mc v ti khon nn c trnh
by theo mt cch thng nht qua cc nm
Business Entity Concept
/bzns entti knsept/ Thc th kinh
doanh c lp
Theo nh ny phi k ton cc hot
ng ca doanh nghip, ca t chc tch
ri khi cc hot ng ca ch s hu
doanh nghip hay t chc v c lp khi
hot ng ca tt c cc doanh nghip, t
chc kinh t khc. V d, khi ch s hu
mua mt chic xe hi cho s dng mang
tnh cht c nhn anh ta th khng c k
ton vo ti sn ca doanh nghip
Materiality
/m,tiri'liti/ Tnh trng yu
S nghim trng ca mt thiu st hoc sai
st trng yu trong cc ti khon m nh
hng n quyt nh kinh t ca ngi ra
quyt nh
Faithful Presentation
/feful ,prezen'tein/ S trnh by trung
thc
Trnh by trung thc l s ph hp gia
thng tin k ton (bao gm s nh gi v
din t) vi nghip v, s kin mun trnh
by
Substance Over Form
/'sbstns ouv frm/ Bn cht hn hnh
thc
L mt khi nim k ton c ngha l bn
cht kinh t ca cc giao dch v cc s
kin phi c ghi trong BCTC ch khng
phi ch l hnh thc php l trnh by
mt cch trung thc v hp l cc giao
dch ca cc thc th kinh t
Neutrality
/nju:trliti/ Tnh trung lp
Trung lp l cc thng tin bo co khng b
thin lch nhm t n mt kt qu nh
trc hay chu nh hng ca mt thi
c bit
Prudence
/prudence/ Tnh cn trng
L mt cch tip cn ca k ton trong
trng hp m c s thay th cc th tc
hoc cc gi tr, ng h vic la chn mt
trong mang li li nhun thp hn, mt
gi tr ti sn thp hn v gi tr trch
nhim cao hn
Completeness
/km'pli:tnis/ Tnh y
tin cy ca thng tin cha trong cc
BCTC t c ch khi hon tt cc thng
tin ti chnh c cung cp lin quan n
cc quyt nh kinh doanh v ti chnh p
ng nhu cu ca ngi s dng. V vy,
thng tin phi y trong tt c cc kha
cnh trng yu
14
Financial Accounting Process
/fa'nnl kant 'prses/ Quy trnh lp
bo co ti chnh
Documenting
Ghi nhn chng t
Mt trong nhng bc ca quy trnh BCTC
vi mc ch ghi nhn v thu thp cc
chng t
Sales Invoices
/sel 'nvs/ Ha n bn hng
Ha n bn hng (thng thng) l mt
chng t thng mi c pht hnh bi
ngi bn cho ngi mua nhn c
mt s tin no m ngi mua hng ha
hay dch v c ngha v phi thanh ton cho
ngi bn hng theo nhng iu kin c
th
Wages Docs
/weid/ Chng t lng
S ghi nhn danh sch lng bng pht
sinh bt k thi gian no ca mt doanh
nghip
Journal Vouchers
/dnl va.t/ Chng t nht k
Mt h s k ton ghi nhn cc chi tit ca
mt giao dch cho mc ch lu gi h s
v kim ton. N bao gm tn ti khon b
nh hng, cc ngy giao dch, m t v
cc giao dch, ch k ca cc bn y quyn,
v cc chi tit quan trng khc i vi cc
th tc k ton thch hp
Recording
/ri'k:di/ Ghi nhn
Mi giao dch kinh doanh c ghi nhn vo
ti khon trong kho d liu k ton
15
Cheques Issued & Received
/tek sju rsivd/ Sc pht hnh v sc
nhn c
Sc hay chi phiu l mt vn kin mnh
lnh v iu kin th hin di dng
chng t ca ngi ch ti khon, ra lnh
cho ngn hng trch t ti khon ca mnh
tr cho ngi c tn trong sc, hoc tr
theo lnh ca ngi y hoc tr cho ngi
cm sc mt s tin nht nh, bng tin
mt hay bng chuyn khon
Petty Cash Vouchers
/'peti k vat(r)/ Phiu chi tin mt
Mt phiu nhn c t khch hng tr
cho cc khon n ng ca mnh
Purchases Invoices
/'p:ts 'nvs/ Ha n mua hng
Mt ti liu thng mi hoc ha n gi
ti ngi mua bi ngi bn hoc nh
cung cp dch v cho vic thanh ton trong
mt khung thi gian quy nh m ch ra
nhng g c mua, s lng v gi c
nh th no. Mt ha n mua hng c
th c s dng chng minh rng mt
hng ha/ dch v c mua v s tin
tr cho hng ha/ dch v
Sales Day Book
/sel de bk/ Nht k hng bn
Nht k hng bn: L mt cun s ghi
thng xuyn nhng thng tin chi tit ca
mi nghip v bn hng cho tng khch
hng gm c: tn khch hng, s ha n,
ngy ghi ha n, lng ha n
Sales Return Day Book
/sel r'trn de/ Ngy bn li hng
L khi khch hng tr li hng ha do mt
s nguyn nhn, khi khon n c
tng ln. Tt c khon n s c ghi
nhn vo ngy tr li hng
Wages Book
/wedz bk/ S lng
Cash Book
/k bk/ S qu
S qu l mt loi s nht k, s dng
ghi chp tin nhn hoc tr bi doanh
nghip
Petty Cash Book
/'peti k bk/ S tin mt
S tin mt l mt cun s tng hp cc
nghip v chi tiu tin mt, c sp xp
theo ngy
Journal
/'d:nl/ S nht k
L s ghi nhn cc bt ton ch yu cho
cc giao dch m khng c ghi nhn bi
bt k s nht k no
Purchase Day Book
/'p:ts de bk/ Nht k mua hng
L cun s m tt c cc giao dch lin
quan n mua hng c ghi nhn
Purchase Return Day Book
/'p:ts r'trn de bk/ S nht k mua li
hng
L s nht k cc bt ton ghi li cc khon
tin nhn li c t ngi cung cp do tr
li hng ha mua trc
Summarizing/ Posting
/smrazi/ pousti/ Tng hp
Mt trong nhng bc ca quy trnh BCTC
vi mc ch tng hp cc giao dch trc
khi lp BCTC cui cng
Receivables Ledger
/ri'si:vbl 'led/ S chi tit cc khon
phi thu
L mt s ci cho ti khon c nhn ca
khch hng
Nominal Ledger
/'nminl 'led/ S tng hp
L s cui cng tng hp cc giao dch
ca cc ti khon
Payables Ledger
/'peibl 'led/ S chi tit cc khon phi
tr
S k ton cc khon phi tr l mt s ci
cho ti khon c nhn ca nh cung cp
Trial Balance
/trail 'blns/ Bng cn i th
Mt bng cn i th l mt danh sch cc
s d ti khon c ch ra ct N v
C. Trong mt khong thi gian thch hp,
cc bn ca mi ti khon s c tng
hp v tnh ton s d. Cc s d y
thng c tp hp li trong bng cn
i th, lm nn tng lp bo co kt
qu hot ng kinh doanh v bng cn i
k ton
Presenting
/'preznti/ Trnh by bo co
Mt trong nhng bc ca quy trnh BCTC
trnh by di dng bo co
Quotation
/kwou'tein/ Bo gi
Doanh nghip thng lm mt vn bn gi
ti khch hng cung cp hoc phn
phi hng ha hoc dch v vi mt mc
gi nht nh- bng bo gi
16
Explanatory Notes
/ksplntri not/ Thuyt minh bo co
ti chnh
Thuyt minh BCTC c lp gii thch
v b sung thng tin v tnh hnh hot ng
sn xut - kinh doanh, tnh hnh ti chnh
cng nh kt qu kinh doanh ca doanh
nghip trong k bo co m cc bng bo
co khc khng th trnh by r rng v chi
tit. Qua , nh u t hiu r v chnh
xc hn v tnh hnh hot ng thc t ca
doanh nghip
Goods Dispatched Note
/gudz dis'pt nout/ Phiu xut kho
L s ghi nhn hng ha giao khi giao
hng. y l s xc nhn rng tt c cc
hng ha c giao v thng dng
so snh vi n t hng khi nhn thanh
ton
Credit Purchases
/'kredit 'p:ts/ Mua chu
Mua hng ha hoc dch v m cha tr
tin ngay

Sales Order
Credit Sales
/sel ':d/ Phiu t hng (pha ngi bn)
/kredt selz/ Bn chu
L mt ti liu c s dng trong ni b
Bn hng ha hoc dch v m cha thu
ca doanh nghip theo di v hon
tin ngay
thnh mt n t hng. Mt n hng c
th gm nhiu sn phm v/hoc dch v
Imprest System
Purchase Order /'imprest 'sistim/ H thng duy tr tin mt
/'p:ts ':d/ Phiu t hng (pha ngi L mt loi h thng k ton ti chnh, v
mua) thng c s dng i vi tin mt. N
bao gm s d tin mt m c b sung
Doanh nghip t hng ha, dch v ca
vo cui mi k hoc khi tht cn thit
mt doanh nghip khc, v d nh cung cp
vt liu

Goods Received Note

/dz rsivd not/ Phiu nhp kho
L s ghi nhn hng ha nhn khi nhn
hng. y l s xc nhn rng tt c cc
hng ha c nhn v thng dng
so snh vi n t hng trc khi thanh
ton

17
18
Ledger
Account
S ci

T-Account Double Entry Bookkeeping

/ti kant/ Ti khon ch T /db()l ntri bkkip/ Bt ton kp
C kt cu bao gm tn ti khon, bn n L h thng ghi chp m mi giao dch
v bn c. Ra i vi mc ch l ni phn c ghi nhn trn t nht 2 ti khon lin
nh cc giao dch kinh t quan

Debit Side Dual Effects

/dbt sd/ Bn n
Bt ton bn tri ca h thng bt ton
kp th hin s tng ln ca ti sn hoc
chi ph hoc s gim i ca n phi tr
hoc doanh thu
Credit Side
/krdt sd/ Bn c
Bt ton bn phi ca h thng bt ton
kp m n phi tr, vn ch hoc doanh thu
tng hoc ti sn, chi ph hoc vn ch
gim
The future
/djul fkt/ nh hng kp
Mi s kin k ton phi c ghi vo ti
khon ch T c bn N v bn C vi
gi tr bng nhau
Cash Transaction
/k transak()n/ Giao dch bng tin
mt
Giao dch tin mt l giao dch m khon
thanh ton c chi tr ngay lp tc
Credit Transaction
/krdt ka transak()n/ Giao dch mua
bn chu
Giao dch mua bn chu l giao dch m
khon thanh ton c chi tr mun hn

122 begins today.

19
Trade Accounts Receivable
/tred kant rsivb()l/ Ti khon phi
thu khch hng
Ti khon ny dng phn nh cc khon
n phi thu v tnh hnh thanh ton cc
khon n phi thu ca doanh nghip vi
khch hng v tin bn sn phm, hng
ho, BS u t, TSC, cung cp dch v
Sales Account
/selz kant/ Ti khon doanh thu
Ti khon ny dng phn nh doanh thu
bn hng v cung cp dch v ca doanh
nghip trong mt k k ton ca hot ng
SXKD t cc giao dch v cc nghip v
sau:
- Bn hng: Bn sn phm do doanh nghip
sn xut ra, bn hng ho mua vo v bt
ng sn u t
- Cung cp dch v: Thc hin cng vic
tho thun theo hp ng trong mt k,
hoc nhiu k k ton, nh cung cp dch
v vn ti, du lch, cho thu TSC theo
phng thc cho thu hot ng
Purchases Account
/pts kant/ Ti khon mua hng
Ti khon ny dng phn nh tr gi
nguyn liu, vt liu, cng c, dng c,
hng ho mua vo, nhp kho hoc a
vo s dng trong k
Cash At Bank Account
/ka t bak kant/ Ti khon tin gi
ngn hng
Ti khon ny dng phn nh s hin
c v tnh hnh bin ng tng, gim cc
khon tin gi ti ngn hng ca doanh
nghip
Journals
/dn()l/ S nht k
Ghi nhn ban u nhng giao dch m
khng c ghi nhn trn bt k mt loi
s ghi nhn ban u no khc

Trade Accounts Payable

/tred kant peb()l/ Ti khon phi tr
ngi bn
Ti khon ny dng phn nh tnh hnh
thanh ton v cc khon n phi tr ca
doanh nghip cho ngi bn vt t, hng
ho, ngi cung cp dch v theo hp ng
kinh t k kt

20
21
Recording
Transactions:
Sales,
Purchases,
Sales Tax,
Discount
Ghi nhn nghip v: Bn hng, mua hng, thu
doanh thu, chit khu

Sales Return (Return Inwards;

Who Return In)

129 questions /selz rtn/ Hng bn tr li

much, shall Hng ha doanh nghip b tr li bi khch

hng
learn much.
And retain
much.
22
Carriage Inwards
/kard nwdz/ Chi ph vn chuyn hng
vo
Chi ph vn chuyn hng vo doanh nghip
Purchase Return (Return
Outwards; Return Out)
/pts rtn/ Hng mua tr li /npt selz taks/ Thu GTGT u vo
Hng ha doanh nghip tr li nh cung cp
Carriage Outwards
/kard atwdz/ Chi ph vn chuyn hng
ra
Chi ph vn chuyn hng n vi khch
hng ca doanh nghip
Trade Discount
/tred dskant/ Chit khu thng mi
Mt khon gim tr gi nim yt m mt
nh bn bun hay nh sn xut a ra cho
mt ngi bn l khi mua hng vi s
lng ln
Cash Discount
/ka dskant/ Chit khu thanh ton
Mt khon gim tr lng tin phi tr khi
thanh ton nhanh bng tin, hoc trong mt
thi gian cho php
List Price
/lst prs/ Gi nim yt
Gi ca mt khon mc trong danh mc sn
phm ca nh sn xut hoc c quan
chung ca cc nh sn xut dnh cho mt
s loi hng ha nht nh
Discount Received
/dskant rsivd/ Chit khu mua hng
L trng hp m ngi mua c nhn
s gim gi t ngi bn
23
Discount Allowed
/dskant lad/ Chit khu bn hng
L trng hp m ngi bn hng ha
hoc cung cp dch v gim gi thanh ton
cho ngi mua
Input Sales Tax
Thu doanh thu tr cho hng ha dch v
mua vo bi doanh nghip
Output Sales Tax
/atpt selz taks/ Thu GTGT u ra
Thu doanh thu tnh trn hng ha v dch
v bn ra bi doanh nghip
Net Invoice Amount
/nt nvs mant/ S tin thun ghi trn
ha n
Gi cui cng sau khi tr i tt c chit
khu v gim gi
Gross Invoice Amount
/rs nvs mant/ S tin tng ghi
trn ha n
Gi tr ca sn phm hoc dch v trc
bt k chit khu thanh ton no c tnh
n
Supplier Of Materials And
Components
/s'plai v m'tiril nd km'pounnt/
Nh cung cp nguyn vt liu
Ngi hoc n v l ngun cung hng
ha hoc dch v
Manufacturer
/manjfakt()r/ Nh sn xut
Ngi hay cng ty to ra hng ha bn
Wholesaler
/hlsel(r)/ Nh bn bun
Ngi hoc cng ty mua lng ln hng
ha t nh cung cp, ct tr chng v bn
li cho cc nh bn l
Retailer
/ritel(r)/ Nh bn l
Doanh nghip hoc ngi bn hng ha
cho ngi tiu dng, i ngc vi nh bn
bun hay nh cung cp, nhng ngi
thng xuyn bn hng ha ca h cho
doanh nghip khc
Irrecoverable Sales Tax
/rkv()rb()l selz taks/ Thu doanh
thu khng th thu hi c
L cc loi thu nh trn doanh thu
nhng khng th thu hi v thng c
tnh vo gi gc ca sn phm
Contra Entry
/kntr ntri/ Bt ton cn tr
Bt ton c ghi tri ngc vi bt ton
trc hy b nh hng ca n n s
d ti khon
24
25
Completing
Ledger
Accounts
Cht s ti khon ch T
Non Current Assets
/na:n krnt set/ Ti sn di hn
L ti sn c thi gian s dng ln hn mt
k k ton (thng l mt nm)
Plant And Machine
/plnt nd min/ Nh xng v my
mc
Inventory
/nvntri/ Hng tn kho
L ti sn dng cho cc hot ng thng
ngy ca doanh nghip trong sn xut kinh
doanh v bao gm nguyn vt liu, sn
phm s dang, thnh phm
Hard work
151 puts you
where good
luck can find
you.
Current Assets
/krnt set/ Ti sn ngn hn
L ti sn c s dng trong mt k k
ton (thng l mt nm)
Cc ti sn c s dng bi mt cng ty
trong hot ng kinh doanh thng ngy,
v d nh nguyn vt liu, thnh phn, tin
v tng ng tin
Trade Receivables
/tred rsivblz/ Phi thu khch hng
L mt loi ti sn ca cng ty tnh da
trn tt c cc khon n, cc giao dch
cha thanh ton hoc bt c ngha v tin
t no m cc con n hay khch hng
cha thanh ton cho cng ty. Cc khon
phi thu c k ton ca cng ty ghi li
v phn nh trn bng cn i k ton,
bao gm tt c cc khon n cng ty cha
i c, tnh c cc khon n cha n
hn thanh ton
26
Balance Carried Forward
/bl.ns kr.i f.wd/ S d cui k
Non Current Liabilities
/ na:n krntlablti/ N di hn
L cc khon n m thi gian tr n trn
mt nm
Bank loan
/bk ln/ N ngn hng
Khon tin m doanh nghip vay t ngn
hng
Current Liabilities
/biznis entiti/ N ngn hn
L khon tin m doanh nghip c trch
nhim tr trong vng mt nm hoc trong
mt chu k kinh doanh bnh thng
Return Inwards
/rtn n.wdz/ Hng bn b tr li
Hng ha doanh nghip b tr li bi khch
hng
Return Outwards
/rtn out.wdz/ Hng mua tr li
Hng ha doanh nghip tr li nh cung cp
Errors Of Extraction
/err v kstrkn / Li chit xut s sch
27
Rent
/rent/ Thu
Khon tin tr thng k bi ngi thu
cho ch do s dng t, thu nh hoc vn
phng
Errors Of Transposition
/er.r v trnspz/ Li ghi nhm v tr
Li ghi nhm v tr cc con s
Errors Of Partial Omission
/err v pl mn/ Li b qun mt
phn
Hoc ch ghi n, hoc ch ghi c
Errors Of Omission
/er.r v m.n/ Li b qun
Qun khng ghi bt ton
Compensating Errors
/km.pn.set er.r/ Li b tr
Mt li sai c b tr thnh cn bi mt
li sai khc
Errors Of Principle
/err v prnspl/ Li v p dng
nguyn tc k ton
Li v p dng nguyn tc k ton khi ghi
nhn nhm t chi ph sang ti sn, n,
hoc vn ch s hu hoc ngc li
Casting Errors
/ksting er.r/ Li s hc
Li cng, tr sai bng cn i th
28
Inventory
Hng tn kho
End Of Year Adjustment For
Inventory
/end v j: 'dstmnt f: in'ventri/ Bt
ton iu chnh cui k cho hng tn kho
L bt ton iu chnh s d ca hng tn
kho vo cui k k ton nh bt ton lp d
phng hng tn kho
Accrued Expenses
/kru kspns/ Chi ph trch trc
Phn nh cc khon c ghi nhn vo chi
ph sn xut kinh doanh trong k nhng
thc t cha chi tr trong k ny
Prepaid Expenses
/priped kspns/ Chi ph tr trc
Cc khon chi ph thc t pht sinh,
nhng cha tnh vo chi ph sn xut, kinh
doanh ca k pht sinh v vic kt chuyn
cc khon chi ph ny vo chi ph sn xut,
kinh doanh ca cc k k ton sau trong
mt nm ti chnh hoc mt chu k kinh
doanh
You have to
173 take the
plunge
to win the
prize.
29
Doubtful Debts
/datfl dt/ N kh i
L n c xc nh rng c th khng
thu hi c
Bad Debts
/bad dt/ N xu
L n c xc nh rng chc chn
khng thu hi c
Depreciation
/dprie()n/ Khu hao (cho ti sn
hu hnh)
Phng php phn b chi ph ca ti sn
trong ton b thi gian s dng hu ch
ca ti sn
Cost Of Sales
/kst v sel/ Gi vn hng bn
Tt c cc khon chi ph ca mt sn
phm c bn, bao gm chi ph sn xut
v cc chi ph cho nhn vin ca phng
sn xut, trc khi phn b chi ph gin
tip, cng c gi l chi ph gi vn hng
bn
Production Costs
/prdk()n kst/ Chi ph sn xut
Chi ph pht sinh khi doanh nghip sn
xut sn phm
Selling And Distribution Expense
/sli and dstrbju()n kspns/ Chi ph
bn hng v phn phi sn phm
Chi ph bn hng l chi ph pht sinh
phng bn hng v phn phi sn phm l
chi ph pht sinh trong qu trnh a sn
phm n tay ca khch hng
Continuous Inventory Method
/kntnjs nv()nt()ri 'med/ H thng hon thin sn phm v chi ph c tnh
ghi s theo phng php k khai thng
xuyn
L h thng m thng tin v s lng ca
hng tn kho c cp nht lin tc trong
hot ng kinh doanh ca doanh nghip
Periodic method
/,piri'dik 'med/ H thng ghi s theo
phng php kim k nh k
L h thng m thng tin v s lng ca
hng tn kho c cp nht theo k
Assets Held For Sale
/ast hould f: seil/ Ti sn nm gi bn
Ti sn gi nhm cho mc ch thanh l
hoc bn. Khi ghi nhn l Ti sn nm gi
bn, ti sn s khng cn tnh khu hao
nu tha mn mt s iu kin nht nh
Work In Progress (WIP)
/dbl.ju a pi/ Sn phm d dang
Sn phm d dang l khi lng sn phm
cng vic cn ang trong qu trnh sn xut
gia cng, ch bin, ang nm trn cc giai
on ca quy trnh cng ngh hoc hon
thnh mt vi quy trnh ch bin nhng vn
cn phi gia cng ch bin tip mi tr
thnh sn phm
Measurement Of Inventories
/memnt v nvntri/ Phng php
tnh gi hng tn kho
Net Realizable Value (NRV)
/nt rilzbl valju/ Gi tr thun c th
thc hin c
Gi tr thun c th thc hin c l gi
tr bn c tnh tr i chi ph c tnh
bn c sn phm
Net Invoice Amount
/nt nvs mant/ S tin thun ghi trn
ha n
Gi cui cng sau khi tr i tt c chit
khu v gim gi
Prudence Concept
/prud()nt knspt/ Nguyn tc thn
trng
L vic xem xt, cn nhc, phn on cn
thit lp cc c tnh k ton trong cc
iu kin khng chc chn
Physical Deterioration
/fzk()l dtrren/ Hao mn vt l
H hng, gim gi tr v mt vt l
Obsolescence Of Products
/,bsls()ns v prdkt/ Sn phm
hng
Sn phm li thi, khng cn gi tr s
dng trong mt khong thi gian nht nh
Finished Goods
/fnt d/ Thnh phm
L sn phm hon thnh qu trnh sn
xut nhng cha c bn hoc c
phn phi ti khch hng
30
Historical Costs
/hstrk()l kst/ Gi lch s (gi gc)
Gi ph lch s l gi tr ca ti sn c ghi
nhn trn bng cn i k ton tng hp
cc chi ph ban u pht sinh c c ti
sn
Reversal Of Write - Down
/rvs()l v rt dan/ Ghi tng li gi tr
hng tn kho ghi gim
Khi c chng c chc chn l khon ghi
gim gi tr hng tn kho trc c th thu
hi c th doanh nghip s tin hnh xa
s khon ghi gim
Write Down
/rait daun/ Ghi gim
Ghi gim gi tr ghi s ca ti sn
Accounting Records
/'kaunti 'rek:d/ Ghi chp k ton
Ghi chp k ton l tt c cc s sch v
chng t c lin quan trong vic lp BCTC
Warehouse
/'wehaus/ Nh kho
Nh kho l ni s dng cha hng tn
kho, cc sn phm chun b bn hoc xut
khu

Cost Of Goods Purchase

Inventory Valuation
/ kst v pts/ Chi ph mua hng
/in'ventri vlju'ein/ nh gi hng tn
Thng l gi nim yt ca hng ha mua kho
vo
nh gi hng tn kho l vic cung cp
thc o tin t cho cc hng tn kho
Cost Of Conversion
/vkst v knv()n/ Chi ph ch bin
First In, First Out (FIFO)
Chi ph bin i sn phm t nguyn vt /f a f o/ Nhp trc, xut trc
liu thnh hng thnh phm
L phng php m hng tn kho mua
vo u tin s c bn u tin
Administrative Overheads
/dmnstrtv vhd/ Chi ph qun l
Last In, First Out (LIFO)
chung
/l a f o/ Nhp sau, xut trc
Chi ph chi dng cho cc mc ch qun l
L phng php m hng tn kho mua
doanh nghip nh k ton, hnh chnh
vo cui cng s c bn u tin

Transportation And Storage Costs

/,trnsp:'tein nd 'st:rid/ Chi ph vn
chuyn v lu kho
Chi ph lin quan n qu trnh vn chuyn
hng vo v lu kho
Abnormal Waste
/b'n:ml weist/ Chi ph bt thng
Cc hao ph ngoi nh mc quy nh
Average Cost (AVCO)
/e vi si o/ Gi bnh qun
Bnh qun c k d tr l phng php
m gi tr ca hng tn kho c tnh bnh
qun trn gi tr ca tt c hng mua trong
k
Raw Materials
/r: mtrl/ Nguyn vt liu

31
32
Tangible
Non Current
Asset
Ti sn di hn hu hnh

Tangible Non Current Asset Intangible Assets

/tndbl non 'krnt 'set/ Ti sn di
hn hu hnh
Ti sn c s dng cho hot ng trong
thi gian trn mt nm v c hnh thi vt l
nh nh ca vt kin trc, nh my, thit b
Physical Form
/fizikl f:m/ Trng thi vt l
Trng thi c th s, nm c
Tangible Assets
/tndbl 'set/ Ti sn hu hnh
L nhng ti sn c tnh cht vt l
/intndbl 'set/ Ti sn v hnh
L nhng ti sn khng c tnh cht vt l
Long Term
/long trm/ Di hn
Khon thi gian c nh ln hn mt nm
Current Assets
/krnt 'set/ Ti sn ngn hn
L ti sn c s dng trong mt k k
ton (thng l mt nm)
Cc ti sn c s dng bi mt cng ty
trong hot ng kinh doanh thng ngy,
v d nh nguyn vt liu, thnh phn, tin
v tng ng tin

Operating Cycle
/preting saikl/ Chu k hot ng

207 There is no
substitute for
hard work.
Khong thi gian t lc mua hng tn kho
n khi nhn c tin

33
Capital Expenditure
/kpitl iks'pendit/ Chi ph vn ha
Chi ph c c ti sn di hn cho
doanh nghip
Revenue Expenditure
/revnu: iks'pendit/ Chi ph hot ng
Chi ph hot ng hng ngy
Cost Of Goods Purchase
/ kst v pts/ Chi ph mua hng
Thng l gi nim yt ca hng ha mua
vo
Extension
/kstent n/ Phn m rng
S tng ln v thi gian, quy m hoc nng
xut s dng ca ti sn
Cleaning And Maintenance
/kli:ni nd 'meintinns/ Lm sch v bo
dng
Nhng hot ng sa cha v duy tr s
hot ng ca thit b nhm a ti sn v
nng sut hot ng hoc trng thi s
dng ban u
Depreciation
/di'pri:i'ein/ Khu hao ti sn c nh hu
hnh
Amortisation
/mrtsen/ Khu hao ti sn c nh v
hnh
Long Term Investments
/l trm nvestmnt/ Khon u t di
hn
Khon u t m c thi gian u t di
hn
Recognition Of A Non Current
Asset
/reknn v non 'krnt 'set/ iu
kin ghi nhn ti sn di hn
Ti sn phi tha mn mt s iu kin
nht nh c ghi nhn l ti sn c
nh di hn
Proceeds
/prosid/ Tin thu c (t vic bn ti
sn hoc pht hnh c phiu)
Tin thu c t mt hot ng hay s
kin thng l t vic pht hnh c phiu
hoc thanh l ti sn
Revenue Income
/revnu: income/ Doanh thu trong k
Doanh thu nhn c t vic giao dch
mua bn ti sn, cung cp dch v, li, hay
c tc
Goods Held In Inventory
/dz held in nvntri/ Hng ha tn kho
Hng ha tn ng ca doanh nghip,
gm nguyn vt liu, sn phm ang hnh
thnh hay hng hon thnh xong
Interest
/ntrest/ Li
L phn phi tr thm khi bn i vay mn
tin
Dividends
/dvdend/ C tc
C tc l phn tin bn nhn c khi tr
thnh c ng ca cng ty
Storage Capacity
/strd kpsti/ Kh nng lu tr
S lng hng ha m cng ty c th lu
tr
34
Customs Duty
/kstmz duti/ Thu hi quan
Thu tr cho nh nc khi doanh nghip c
cc hot ng xut nhp khu
Carriage
/'kri/ S vn chuyn
S vn chuyn hng ha t ni ny n ni
khc
IAS 16
/a e s/ Chun mc k ton quc t s 16
Chun mc k ton quc t s 16 lin quan
n bt ng sn, nh xng v thit b
Property, Plant And Equipment
/prprti, plnt, kwpmnt/ Bt ng
sn, nh xng v thit b
Bt ng sn, nh xng v thit b
Rental To Other
/rentl tu r/ Cho thu cc bn khc
Khon phi tr hoc nhn c cho vic
cho thu
Administrative Purpose
/dmnstrtv rsiv(r)/ Mc ch qun l trong tng lai
doanh nghip
Cost
/kst/ Gi gc
Gi tr ca sn phm khi bn mun mua
hoc bn n
Fair Value
/fer vlju/ Gi tr hp l
Khon tin m ti sn c th c nh gi
theo th trng
35
Carrying Amount
/kri mant/ Gi tr cn li
Gi tr cn li ca ti sn sau khi tr khi
khu hao ly k v tn tht sa cha
Accumulated Depreciation
/kjumjletd dpriien/ Khu hao ly
k
Tng cc khon khu hao ca ti sn t
khi ti sn c a vo s dng
Impairment Losses
/mpermnt lsz/ L do gim gi tr
Recognition Criteria
/reknn kratri/ Tiu chun ghi nhn
ti sn
Ti sn phi tha mn mt s iu kin
nht nh c ghi nhn l ti sn c
nh di hn
Probable
/prbbl/ C kh nng xy ra (ln hn
50%)
Future Economic Benefit
/fju:t ,i:k'nmik 'benefit/ Li ch kinh t
Ti sn c th mang li dng tin chy vo
cng ty trong tng lai
Measured Reliably
/med ri'laibly/ o lng ng tin cy
S lng hng ha m cng ty c th lu
tr
Initial Measurement
/nl mermnt/ Ghi nhn ban u
Gi tr m cng ty tnh ton v ghi nhn ln
u khi mua ti sn
Purchase Price
/p:ts prais/ Gi mua
Import Duties
/mprt duti/ Thu nhp khu
Thu tr cho nh nc khi doanh nghip c
cc hot ng xut nhp khu
Trade Discount
/tred dskant/ Chit khu thng mi
Mt khon gim tr gi nim yt m mt
nh bn bun hay nh sn xut a ra cho
mt ngi bn l khi mua hng vi s
lng ln
Sales Tax
/sel tks/ Thu bn hng
Thu gin tip nh trn gi bn hng ha
hay dch v, c qun l bi c quan thu
Cost Of Dismantling And Removing
/kst v dsmntl nd rmuv/ Chi ph
ph d
Chi ph cho vic ph d ti sn ca cng ty
Restore
/rist:/ Phc hi
a th g tr li hin trng ban u
Directly Attributable Costs
/drektli trbjtbl kst/ Chi ph trc tip
L khon ng gp trc tip n sn phm
nh chi ph nguyn vt liu, nhn cng,
cng c dng c
Site Preparation
/sat prepren/ Chun b mt bng
S ph hy hay ph d nh xng v cc
cng trnh kin trc khc, dn dp hin
trng
Delivery Cost
/di'livri kst/ Chi ph vn chuyn
Assembly Cost
/sembli kst/ Chi ph lp rp
Chi ph lp rp cc phn ca my mc
thnh mt th ng nht
Professional Fee
/prfenl fi/ Ph thu v dch v chuyn
mn
L khon chi ph tr cho cc chuyn gia
o to v cc lnh vc c bit nh k
ton, IT, lut
Staff Cost
/stf kst/ Chi ph nhn cng
Lng tr cho cng nhn vin
Construction
/kn'strkn/ S xy dng
S hnh thnh, xy dng mt th g ,
c bit l cng trnh ln
Acquisition Of The Asset
/kwzn v set/ Mua ti sn
Vic mua bn v hnh thnh nn mt ti
sn
Costs Of Training Staff
/kst v tren stf/ Chi ph hng dn
nhn vin
Chi ph hng dn cho nhn vin v
vic s dng ti sn
Capitalized
/k'pitlaizd/ Vn ha
Tp hp chi ph hnh thnh nn ti sn
36
Expenses Of Operations
/kspensz v pren/ Chi ph hot ng /ri:,vlju'ein modl/ Phng php nh
Nhng chi ph pht sinh ca cng ty m
khng lin quan trc tip n vic sn xut
hng ha hay dch v
Overhead Costs
/ovrhed kst/ Chi ph chung
Bao gm tt c cc chi ph nguyn vt liu
gin tip, chi ph nhn cng gin tip v chi
ph gin tip khc pht sinh trong nh my
t khi nhn c n t hng cho n khi
hon thnh sn phm
Start Up
/strt p/ Khi nghip
Hnh thnh v pht trin mt doanh nghip
mi
Operating Losses
/pret ls/ L hot ng
S l rng c ghi nhn nh l kt qu
ca vic vn hnh khng mang li li
nhun, c tnh bng doanh thu hot ng
tr i chi ph hot ng ca doanh nghip
Reaches Planned Performances
/ri:t plnd p'f:mns/ t c hiu qu
hot ng t ra
Ti sn hot ng theo ng cng sut thit
k hoc cng sut k vng ban u
Maintenance Contract
/meintinns 'kntrkt/ Hp ng bo
dng
Hp ng cho vic gi ti sn trong iu
kin tt bng cch kim tra v sa cha n
thng xuyn
37
Revaluation Model
gi li
Phng php ghi nhn ti sn theo gi tr
nh gi li hng k
Subsequent Expenditure
/sbsikwnt iks'pendit/ Chi ph pht sinh
sau khi ghi nhn ban u
Lin quan n nhng chi ph pht sinh sau
khi ti sn c ghi nhn trn BCTC
Improve
/im'pru:v/ Ci thin
S dng mt s gii php tng cht
lng ca cng vic hay sn phm
Modification
/,mdifi'kein/ S ci bin
Qu trnh thay i mt th g ci
thin n v lm n ph hp hn
Upgrade Of Machine
/p'greid ov m'i:n/ Nng cp my mc
Lm ti sn, my mc nng cao nng sut
hot ng
New Production Process
/nju: prdkn proses/ Quy trnh sn xut
sn phm mi
Qu trnh hnh thnh nn sn phm mi
Accounting Period
/'kaunti 'pirid/ K k ton
K k ton l khon thi gian xc nh t
thi im n v k ton bt u ghi s k
ton n thi im kt thc vic ghi s k
ton, kho s k ton lp bo co ti
chnh
Written Off
/ritn :f/ Xa
S hy b ghi nhn mt khon mc no
Estimated Useful Life
/estimitd 'ju:sful laif/ Thi gian s dng
hu ch d kin
Khong thi gian m bn ngh ti sn s
c s dng mt cch hu ch
Residual Value
/ri'zidju 'vlju:/ Gi tr thanh l
Gi tr rng m doanh nghip k vng nm
gi ti sn n cui thi gian s dng hu
ch sau khi tr i chi ph thanh l d tnh
Pre-production Cost
/pri-prdkn kst/ Chi ph trc sn xut
Cc chi ph pht sinh trc khi a sn
phm vo sn xut thng mi ha v d
nh chi ph thit k v pht trin sn phm
Straight Line Method
/streit lain 'med/ Phng php khu hao
ng thng
Mi nm c khu hao mt khon tng
ng nhau trong sut thi gian s dng
hu ch
The Reducing Balance Method
/ r'dusn 'blns 'med/ Phng php
khu hao theo s d gim dn
Gi tr khu hao hng nm c tnh theo
mt mc phn trm c nh ca gi tr cn
li ca ti sn
Installment
/nstlmnt/ Khon tin tr gp
Khon tin tr thng k cho vic mua mt
ti sn g nu khng c kh nng tr
ton b ngay lc mua
Retrospective
/retrspektiv/ Hi t
Nhn li hay gii quyt nhng s kin
xy ra trc
Consistently
/kn'sistntli/ Nht qun
Cc khon mc v ti khon nn c
trnh by theo mt cch thng nht qua
cc nm
Periodically
/ ,piri'dikly/ Hng k
Xy ra thng xuyn theo k
Ledger Entries
/led 'entri/ Bt ton s ci
Bt ton c ghi chp trn s ci
Whole Class Of Assets
/houl kl:s ov 'set/ Ton b cc ti sn
cng loi
Cc ti sn c bn cht cng loi v d
nh nh ca vt kin trc, my mc thit
b
Business Premises
/bizinis 'premis/ Ti sn cng ty
Ti sn ca cng ty
Revaluation Surplus
/ri:,vlju'ein 's:pls/ Thng d nh gi
li
S tng ln trong gi tr nh gi li khng
c coi l khon thu nhp thng thng
v khng c ghi chp vo BCKQKD m
n c ghi trc tip ln ngun vn gi l
gi tr nh gi li thng d
38
Excess Depreciation
/ik'ses dpriien/ Chnh lch mc khu
hao
S chnh lch gia gi tr khu hao mi
da theo gi tr cn li c nh gi li vi
gi tr khu hao c da theo gi gc ca ti
sn
Statement Of Changes In Equity
/steitmnt ov teind in 'ekwiti/ Bo co
thay i vn ch s hu
Chi tit v s thay i trong vn ch s hu
sau mt k k ton qua vic trnh by s
dch chuyn trong d tr v vn ch s hu
Revaluation Downward
/ri:,vlju'ein 'daunwdz/ nh gi ti sn
gim
Gim gi tr hp l ca ti sn
Overvalued
/ouv'vlju:d/ nh gi qu cao
nh gi qu cao gi tr ca th g
Disposals
/dspozl/ Thanh l
Bn i mt phn ti sn ca cng ty
39
Profit Or Loss On Disposal
/dspozl/ L hay li khi thanh l
Gi tr rng ca vic thanh l sau khi tr i
gi tr ghi s rng ca ti sn
Net Sale Price
/net seil prais/ Gi bn thun
S tin nhn c khi thanh l ti sn
Selling Cost
/selin kst/ Chi ph bn hng
Chi ph m cng ty s dng phc v
cho vic bn hng
Net Book Value
/net buk 'vlju:/ Gi tr cn li
Gi gc ca ti sn, tr khi bt k chi ph
khu hao hay sa cha no
Asset Register
/set 'redist/ Danh mc ti sn di
hn
Danh mc cc ti sn di hn s hu bi
t chc
Additions
/dn/ Ti sn mua thm trong k
Tt c cc ti sn mua thm trong k
40
Intangible
Non Current
Assets
Ti sn c nh v hnh

Non Monetary Lease

/nn mnteri/ Phi tin t
c s dng m t cc vt hay ti sn
m khng tnh c bng tin v c th
c nh gi ti gi tr cao hn so vi gi
mua ban u
/lis/ Hp ng cho thu
Mt vn bn hp ng cho php hoc cho
thu mt ta nh, mt mnh t hoc mt
phn ca thit b trong mt thi gian vi
vic nhn c mt khon ph

Goodwill Patent
/dwl/ Li th thng mi /ptnt/ Bng sng ch
Danh ting tt ca cng ty, c th c Mt ti liu php l cho thy mt ngi c
nh gi nh mt phn gi tr ti sn ca th c quyn thc hin v bn cc sng
cng ty ch ca mnh

Physical substance Trademark

/fzkl sbstns/ Bn cht vt l /tredmrk/ Thng hiu
Tn, biu tng hoc thit k m mt cng
ty dng cho sn phm ca mnh v khng
mt cng ty no khc c th s dng li n

299 You don't pay

back, you pay
forward.

41
Development Costs
/dvelpmnt kst/ Chi ph pht trin
Chi ph pht trin: cc chi ph pht trin
nhng sn phm mi hay ci tin sn
phm, i khi cng c kt hp vi mt
phn ca chi ph chung
Transfer
/trnsfr/ Chuyn nhng
Contractual
/kntrktul/ Mang tnh hp ng
Legal Right
/lil rat/ Nhng quyn hp php
Cc quyn c php lut tha nhn
Accruals Concept
/krul knsept/ C s (nguyn tc) dn
tch
Cc giao dch c ghi nhn khi chng xy
ra hn l khi tin mt c tr tin hoc
nhn c
Research Cost
/rst kst/ Chi ph nghin cu
Chi ph nghin cu: nhng chi ph iu tra
ban u v k hoch thc hin vi trin
vng mang li kin thc v s hiu bit mi
v khoa hc, k thut
Scientific Or Technical Knowledge
/santfk r teknkl nld/ Kin thc
khoa hc v k thut
Commercial Production
/kmrl prdkn/ Sn xut thng mi
a vo sn xut hng lot vi mc ch
thng mi
Impairment
/mpermnt/ S suy gim gi tr
Amortise
/mtaz/ Khu hao
Gim gi tr vn ca mt ti sn trn ti
khon k ton ca cng ty qua mt khong
thi gian
Amortization Rate
/mrtzen ret/ T l khu hao
T l phn trm khu hao da trn gi tr
cn li ca ti sn
Internally generated Intangible
Assets
/ntnli denret ntndbl set/ Ti
sn c nh v hnh t nh gi
L ti sn c nh v hnh t hnh thnh v
t nh gi m thiu s xc nhn ca mt
t chc c lp
Fair Market Value
/fe(r) mkt vlju/ Gi th trng
Gi th trng: mt mc gi c tr bi
ngi mua cho ng bn

Substantially Improved Material

/sbstnli mpruv mtril/ Ci thin
ng k tiu hao nguyn vt liu
Vic s dng nguyn vt liu hiu qu hn,
kinh t hn v vi hiu nng cao hn

42
43
Irrecoverable
Debts And
Allowances
N xu v d phng

Irrecoverable Debts, Doubtful Debt Credit Control

/rkvrbl det/ N xu v n kh i /kredt kntrol/ Kim sot tn dng
N xu: nhng khon n phi thu qu hn
thanh ton hoc cha qu hn thanh ton
nhng khng th thu hi c do khch n
khng c kh nng thanh ton
N kh i: nhng khon n phi thu qu
hn thanh ton c th khng i c
Credit Term
/kredt trm/ iu khon tn dng
Mt k hn c cho php trc khi khch
hng phi thanh ton khon n i vi hng
ha hay dch v
Mt s kim tra xem khch hng thanh
ton ng thi hn v khng c n qu
gii hn
Credit Limit
/kredt lmt/ Hn mc tn dng (n)
Hn mc tn dng c nh ngha l mc
d n vay ti a c duy tr trong mt
thi gian nht nh m ngn hng v
khch hng tho thun trong hp ng
tn dng
Aged receivables analysis
/edd rsivblz nlss/ Phn tch tui
n

Ambition is Offset
the path to /fset/ B tr

320 succes.
Persistence is
the vehicle you
arrive in.
44
Allowances
/lans/ D phng

General Allowance
/denrl lans/ D phng chung

Specific allowance
/spsfk lans/ D phng chi tit

Possibly Irrecoverable
/psbli rkvrbl/ C kh nng khng
thu hi c

Doubtful Debt
/datfl det/ N kh i

Prudent Valuation
/prudnt vljuen/ nh gi thn trng

45
46
Provisions
And
Contigencies
D phng v n tim nng

Provisions Legal
/prvn/ Trch lp d phng /lil/ Tnh php l
Mt khon d phng l mt khon n khng Tnh php l
chc chn v thi gian hoc gi tr
Warranty
Obligation /wrnti/ Giy bo hnh
/blen/ Ngha v Mt bng chng php l bo m rng
Ngha v phi lm g my mc s hot ng ng hoc c cht
lng tt
Valid Expectation
/vld ekspekten/ K vng Guarantees
/rnti/ Giy bo hnh
Estimated Mt bng chng php l, trong cc nh
/estmt/ c tnh sn xut ng s bi thng cho ngi
mua nu sn phm b li hoc tr nn b li
Tnh ton xp x (c tnh)
trc mt ngy c th sau khi mua

Expected value approach

Alone we can
/kspektd vlju/prt/ Phng php

333 do so little,
together we
can do so
much.
gi tr mong i

47
Contingencies
/kntndnsi/ N tim tng
Ngha v n c kh nng pht sinh t cc
s kin xy ra v s tn ti ca ngha v
n ny s ch c xc nhn bi kh nng
hay xy ra hoc khng hay xy ra ca mt
hoc nhiu s kin khng chc chn trong
tng lai m doanh nghip khng kim sot
Contingent Liability
/ kntndntlablti/ N tim tng
Deteriorate
/dtriret/ Gim gi tr
Gim gi tr thng do b li mt hoc b
ph hy v mt vt l

Contigent Asset
/kntndnt set/ Ti sn tim tng
L ti sn c kh nng pht sinh t cc s
kin xy ra v s tn ti ca ti sn ny
ch c xc nhn bi kh nng hay xy ra
hoc khng hay xy ra ca mt hoc nhiu
s kin khng chc chn trong tng lai m
doanh nghip khng kim sot c

48
49
Control
Account
Ti khon kim sot
Control Account
/kntrl kant/ Ti khon kim sot
Mt ti khon c s dng ghi chp
ton b lng tin c nhp vo mt s
cc ti khon. N cng hot ng nh vic
kim tra tnh chnh xc ca cc ti khon
Total Record
/ttl rekd/ Tng cc ghi nhn
Nominal Ledger
/nmnl led(r)/ S Ci
Payables Control Account
/peblz kntrl kant/ Ti khon kim s lng ln do bn bn nim yt sn
sot cc khon phi tr
Dng gim thiu ri ro mt mt, thua l
trong chc nng chi tr ca k ton
Some things
345
work better
together
Receivables Control Account
/rsivblz kntrl kant/ Ti khon
kim sot cc khon phi thu
Mt ti khon dng ghi chp cc nghip
v lin quan n tt c cc khon phi
thu.S d ti khon receivables control
account ti mi thi im s bng tng
lng tin n doanh nghip ti thi im
t cc khon phi thu ca n
Trade Discount Received
/tred dskant rsivd/ Chit khu thng
mi c hng
S tin c chit khu khi mua hng vi
Trade Discount Allowed
/tred dskant lad/ Chi ph chit khu
thng mi
L khon tin doanh nghip bn gim gi
nim yt cho khch hng mua vi s
lng ln
Trade Discount
/tred dskant/ Chit khu thng mi
Mt s gim trong gi nim yt, c cho
bi ngi bn bun hoc ngi sn xut
ti mt ngi bn l. N thng c cho
trong lnh mua hng s lng ln
50
Cash Discount (Settlement Dishonoured Cheques
Discount) /dsn(r)d teks/ Sc khng c chp
/k dskant/ Chit khu thanh ton nhn

Chit khu thanh ton chnh l khon m

ngi bn gim tr cho ngi mua khi thanh Refunds To Customers
ton trc thi hn /rifnd t kstm(r)z/ Tr li tin cho
khch hng

Operation Of Control Account

/pren v kntrl kant/ S hot Posting Errors
ng ca cc ti khon kim sot /pst er(r)z/ Sai st khi vo s

Cash Control Account Reasonable For Reconciliation

/riznz f(r) reknslien/ L do i chiu
/k kntrl kant/ Ti khon kim sot
ti khon
tin
Cc l do dn n sai lch gia s qu v
Mt ti khon trong lu gi cc giao dch
s ph ngn hng v cn thc hin i
lin quan n tt c tng s tin thu v chi.
chiu tm ra chnh lch
S d trn ti khon ny bt c lc no s
l tng s tin hin doanh nghip ang nm
gi Payments In Transit
/pemnts n trnzt/ Khon thanh ton
ang chuyn
Debtors Ledger Control Account
/det(r)z led(r) kntrl kant/ Ti Khon tin chuyn lin ngn hng ghi
khon kim sot cc khon phi thu nhn trong s qu nhng cha c ghi
nhn vo s ph ngn hng
Mt ti khon dng ghi chp cc nghip
v lin quan n tt c cc khon phi
Omitted Invoices And Credit
thu.S d ti khon kim sot cc khon
Notes
phi thu ti mi thi im s bng tng
/mttid nvsiz nd kredt nts/ Ha
lng tin khch hng n doanh nghip ti
n b thiu v giy bo c
thi im

Creditors Ledger Control Account

/kredt(r)z led(r) kntrl kant/ Ti
khon kim sot cc khon phi tr
Mt ti khon trong lu gi cc giao dch
lin quan n tt c tng s cc khon vay.
S d trn ti khon ny bt c lc no s
l tng s tin doanh nghip vay ti thi
im

Contra Entries
/kntr entriz/ Bt ton cn tr

51
52
Introduction To
Company
Account
Gii thiu ti khon vn ch trong cng ty

Limited Liability Company Loan Notes

/lmtd lablti kmpni/ Cng ty trch /ln nts/ Giy ghi n
nhim hu hn
Loi hnh cng ty m thnh vin cng ty c Share Capital
th l t chc, c nhn. Cng ty TNHH chu /e(r) kptl/ Vn c phn
trch nhim v cc khon n v ngha v ti Gi tr tng ti sn ca mt cng ty c
sn khc ca doanh nghip trong phm vi th hin di dng c phn
s vn cam kt gp vo doanh nghip

Face Value/ Nominal Value/ Par

Stands To Lose
Value
/stnd t luz/ Chp nhp chu l
/fes vlju/ Mnh gi
Gi nim yt ca chng khon
Funding
/fnd/ Gy qu
Authorized (Or Legal) Capital
/raz kptl/ Vn iu l
Lng c phn ti a m mt cng ty c
php pht hnh

If you Issued Capital

365 stumble, make

it part of the
dance.
/ud kptl/ Vn c pht hnh
Lng vn c phn c pht hnh ti cc
c ng

53
Called Up Capital
/kld p kptl/ Vn c gi
Lng tin m cng ty huy ng t cc c
ng
Paid Up Capital
/ped p kptl/ Vn gp
Ngun vn trong mt doanh nghip m
c cung cp bi cc c ng ca n,
thng di dng cc khon chi tr cho c
phn ln hn mnh gi
Preference Shares
/prefrns e(r)z/ C phiu u i
L mt loi chng khon lai tp c nhng
c im va ging c phiu thng, va
ging tri phiu. l mt giy chng nhn
c ng u tin so vi c ng thng v
mt ti chnh nhng b hn ch v quyn
hn i vi cng ty gp vn, nh: ngi gi
c phiu u i khng c tham gia ng
c bu c vo Hi ng qun tr hoc ban
kim sot cng ty, nhng li c u tin
chia c tc trc c ng
Redeemable Share
/rdimbl/ C phiu c th thu hi
Mt loi chng khon m cng ty pht hnh
ra n c th mua li
Irredeemable Bond
/rdimbl bnd/ Tri phiu khng th
chuyn i
Tri phiu chnh ph khng c ngy o
hn, tri ch c nhn tin li nhng
khng bao gi c th c hon tr phn
gi tr gc ca tri phiu
New Issue
/nju u/ Pht hnh mi
Mt ln pht hnh c phiu mi tng
ngun ti chnh cho mt cng ty
Bonus Issue
/bns u/ Pht hnh c phiu thng
Mt ln pht hnh vn, trong mt cng
ty chuyn tin t qu vo vn c phn v
pht hnh thm c phiu min ph ti cc
c ng. Gi tr ca cng ty vn gi
nguyn, v tng gi tr th trng ca c
phiu ca c ng vn gi nguyn, gi th
trng c iu chnh vo ti khon i
vi nhng c phiu mi. Cng c gi l
chia c phn
Rights Issue
/rat u/ Pht hnh quyn mua
Mt s sp xp cho c ng c quyn
mua nhiu c phiu hn vi gi thp hn
Secured On Company Asset
/skj(r)d n kmpni set/ Bo m ti
sn cng ty
Share Premium
/e(r) primim/ Thng d vn c phn
Mt lng c tr ln hn gi tr ghi s
ca mt c phiu mua n
Statutory (Capital) Reserves
/stttri rzvz/ Qu theo lut nh
Qu m mt cng ty cn lp theo lut
php, v n khng c dng phn
chia c tc
Non Statutory (Revenue)
Reserves
/nn stttri rzvz/ Qu khng theo
lut nh
Accumulated Profits
/kjumjlet prfts/ Li nhun ly k
Phn li nhun khng dng chi tr c
tc dn tch qua cc nm
54
Undistributed Profits
/ndstrbjutid prfts/ Li nhun cha
phn phi

Dilutes
/dalut/ Pha long c phiu
L hin tng suy gim li nhun trn c
phiu (EPS) do pht hnh thm c phiu
mi bi cc hnh thc khc nhau

55
56
Preparation Of
Financial
Statements For
Company
Chun b bo co ti chnh ca cng ty

IAS 1 Net Profit

/a ei es/ Chun mc K ton Quc t s 1
IAS 1 lit k cc ni dung c yu cu ca
mt bo co ti chnh. N cng ua ra hng
dn v vic cc khon mc nn c th
hin nh th no trn bo co ti chnh. mt
bo co ti chnh hon chnh bao gm mt
bo co v tnh hnh ti chnh, mt bo co
ton din v thu nhp, mt bo co v s
thay i vn ch s hu, mt bo co lu
chuyn tin t v mt ghi ch tit l
Alone we are
/net profit/ Li nhun rng
L khon chnh lch thu c khi tng thu
nhp ln hn chi ph, mt phn gi tr ny
c ghi nhn vo li nhun gi li trong
bo co thay i vn ch s hu
Gains On Property Revaluation
/gein n property 'ri:,vlju'ein/ Li nh
gi li ti sn
Li nh gi li ti sn pht sinh khi mt ti
sn c nh gi li. Khon thu nhp ny
c ghi nhn trong phn thu nhp khc
ca bo co kt qu hot ng kinh doanh

383 strong, but

together we
are stronger.

57
Other Comprehensive Income
/' ,kmpri'hensiv 'ri:,vlju'ein/ Tng
thu nhp khc
Bao gm tt c cc khon thu nhp khc
trn bo co kt qu hot ng kinh doanh
nhng khng bao gm doanh thu thun
Guidance
/gadnts/ Hng dn
Current Portion Of Long Term
Borrowings
/'krnt 'p:n v 'lt:m 'broui/ Vay di
hn n hn tr
Ch s ny cho bit c bao nhiu phn
trm n di hn ca mt doanh nghip
sp n hn thanh ton (trong vng mt
nm)
Distribution Costs
/distri'bju:n kst/ Chi ph phn phi sn
phm
Chi ph xut hin khi vn chuyn hng ha
t im sn xut n im tiu th. Ngoi
ra n cn c gi l chi ph vn chuyn
Point Of Sale
/pint v seil/ Thi im bn
Thi im m quyn s hu ti sn c
chuyn t ngi bn sang ngi mua
Rendering Of Services
/'rendr v 'svs/ Cung cp dch v
Hon thnh cc dch v theo yu cu ca
khch hng
Administrative Expenses
/d'ministrtiv iks'pens/ Chi ph qun l
doanh nghip
Chi ph xy ra trong qu trnh kim sot v
iu hnh t chc, nhng khng c ghi
nhn trc tip vo chi ph ti chnh,
maketing hay iu hnh sn xut
Tin lng ca gim c iu hnh cp
cao v chi ph dch v chung (nh k ton,
k kt hp ng, v cc mi quan h cng
nghip) thuc nhm ny. Chi ph hnh
chnh lin quan n cc t chc tri ngc
vi cc chi ph lin quan n cc b phn
c nhn. Cng c gi l chi ph hnh
chnh
Income Tax Expense
/'inkm tks iks'pens/ Chi ph thu thu
nhp
Chi ph thu thu nhp l khon chi ph m
mt doanh nghip ghi nhn trong k k
ton th hin ngha v thu vi nh
nc
Revenue (IAS 18)
/'revinju:/ Doanh thu
IAS 18 nh ngha doanh thu l "dng tin
u vo m doanh nghip thu c trong
qu trnh hot ng (dng tin dn n s
gia tng vn ch s hu hoc nh hng
n s ng gp ca vn ch s hu)
Royalties
/'riltis/ Tin bn quyn
L chi ph cho vic s dng ti sn v hnh
ca c nhn hoc t chc v d nh bng
sng ch, phn mm my tnh v nhn
hiu hng ho
58
 Arms Length Transaction
/:ms le trn'zkn/ Trao i ngang
gi
Nguyn tc xc nh gi tr th trng cng
bng (FMV) L gi tr ti sn c th c
trao i gia cc bn c y hiu bit
trong s trao i ngang gi
59
Gross Inflow Of Economic
Benefits
/grous 'inflou v ,i:k'nmik 'benifit/ Tng
li ch kinh t chy vo doanh nghip
IAS 18 xc nh doanh thu l ton b
dng vn i vo ca li ch kinh t trong
thi k pht sinh trong qu trnh hot ng
bnh thng ca mt thc th khi nhng
dng dn n tng vn ch s hu, tr
tng lin quan n s ng gp ca ngi
tham gia bnh ng
60
Statement Of
Cash Flow
Bo co lu chuyn tin t

Key Performance Indicator (KPI) Cash Equivalents

/kei pi: ai/ Ch s nh gi hiu qu hot /k kwv.l.nt/ Cc khon tng
ng (Ch s hiu qu trng yu) ng tin
L mt cng c qun l, c s dng L cc khon u t ngn hn c thi hn
o lng, phn tch kh nng t c mc thu hi cn li khng qu 3 thng k t
tiu ca t chc ngy lp bo co ti chnh, c kh nng
chuyn i d dng thnh mt lng tin
Liquidity xc nh v khng c ri ro trong vic
/likwiditi/ Tnh thanh khon chuyn i thnh tin ti thi im bo co

Kh nng chuyn i thnh tin

Solvency
/slv()nsi/ Kh nng thanh ton
Kh nng chi tr cc khon n ng hn
Convertibility
/kn,v:t'biliti/ Tnh c th chuyn di
Set some
Manipulation
/mnp.jle.n/ Lm gi bo co ti
chnh
y l hnh thc gian ln trong k ton
nhm phn nh sai lch tnh hnh ti chnh
ca doanh nghip trn bo co ti chnh
ca doanh nghip
Demand Deposits
/dmnd dp.zt/ Tin gi khng k hn
L tin gi thanh ton m ngi gi tin
c th rt ra bt c lc no, li sut ca
khon tin ny thng rt thp, thm ch

402
bng 0
goals, then
demolish
them.

61
Selfconstructed Property, Plant
And Equipment
/self-kn'strktid property, pl:nt end
i'kwipmnt/ Ti sn t xy dng
Ti sn t xy dng cp n nhng ti
sn c xy dng bi cng ty. Nguyn gi
ti sn t xy dng s bao gm cc chi ph
trc tip nh vt liu v lao ng gn vi xy
dng ca n

Debentures
/di'bent/ Tri phiu, giy n
y l mt cng c n khng c bo
m bng cc ti sn hu hnh hoc k qu
no m ch c m bo bng mc tin
cy v kh nng tr n hay l uy tn ca
chnh cng ty pht hnh

62
63
Events After
The Reporting
Period
S kin sau k bo co

Favorable
/'feivrbl/ Thun li
Tt hn d kin
Unfavorable
/nfevrbl/ Bt li
Khng mong i
Authorized For Issue
/razd fr sju/ c y quyn
pht hnh
y quyn gii quyt vn l vic cn b
qun l cp trn cho php cn b cp di
c quyn ra quyt nh v nhng vn
thuc quyn hn ca mnh, trong khi ngi
cho php vn ng ra chu trch nhim
Work hard, be
Indicative
/ndktv/ Biu l, biu th
Break Up Basis
/brek p besk/ Trn c s ph sn
Khi tnh hot ng lin tc khng cn c
p dng ph hp vi doanh nghip. Ton
b ti sn ca doanh nghip s phi ghi
nhn theo gi thanh l thay v gi gc
Permanent Diminution In Value
/pmnnt dmnun/ Trn c s ph
sn
S suy gim gi tr vnh vin ng khng
phi s bin ng gi tr th trng trong
ngn hn ca ti sn. Khng c cc du
hiu n l no, m nh qun tr cn phi
kt hp rt nhiu yu t khc nhau t
c kt lun v s suy gim gi tr vnh

410
vin ca khon u t
patient and the
rest will
follow.

64
Fraud Or Errors
/frd er./ Gian ln v sai st
- Gian ln: hnh vi trnh by sai lch c
hoc sa i ti liu k ton lin quan n
bn hng, doanh thu, chi ph v cc yu t
khc v ng c li nhun nh thi phng
gi tr c phiu ca cng ty, c c ngun
ti tr thun li hn hoc trn trnh ngha
v n. y l vn o c ca ngi Litigation
thc hin
- Sai st: li nh lng do s sut hoc s
dng sai cc chnh sch k ton v / hoc
cc quy nh ca GAAP. y l vn v
cc yu t khch quan hoc do nng lc
hn ch
Major Restructuring
/me.d ristrktr/ S ti c cu
trn din rng
L s t chc li mt cng ty, doanh
nghip hay mt h thng theo mt cch
mi trn din rng, nhm lm cho n hot
ng hiu qu hn
/,liti'gein/ Tranh chp, kin tng
Qu trnh a mt v vic no ln to
n gii quyt tranh chp (khi tranh chp
qu ln n mc 2 bn khng th t
gii quyt vi nhau)

Debentures
/dbentr/ Cng ty con
L doanh nghip chu s kim sot ca mt
doanh nghip khc (gi l cng ty m)

65
66
Interpreation
Of The
Financial
Statements
c hiu Bo co Ti chnh

Trend Analysis The Board Categories Of Ratios

/trend nlss/ Phn tch xu hng
L cch phn tch dng s so snh gia cc
mc thi gian khc nhau nhn ra quy lut
mang tnh xu hng
Historical Cost Accounting
/hstrkl kst kant/ K ton theo gi
gc
Nguyn gi ca ti sn c xc nh da
trn s tin ban u c trao i c
c mt ti sn
The only
/brd ktri v reio/ Cc loi ch
s
Profitability And Return
/prftbl nd rtn/ Tnh sinh li
Efficiency (Turnover Ratios)
/fnsi/ Hiu sut hot ng
T sut hot ng ch ra mc hiu qu
ca mt t chc trong vic s dng ti sn
Long Term Solvency And Stability
/ltm slvnt nd stblti/ Kh nng
thanh ton di hn v tnh n nh

420 source of
knowledge is
experience.
Ch s kh nng thanh ton di hn o
lng ri to m doanh nghip phi i mt
t vic vay n di hn

67
Shareholders' Investment Ratios
/ehldr nvestmnt rei/ Ch tiu /ros prft/ Li nhun gp
u t ca c ng
Short Term Solvency And
Liquidity
/ttm slvnt nd lkwdti/ Kh nng / rtn n ekwti / Kh nng sinh li ca
thanh ton ngn hn v thanh khon
Kh nng thanh ton ngn hn l kh
nng chi tr cc khon n ngn hn t ti
sn lu ng
Profitability And Return
/prftbl nd rtn/ Tnh sinh li
Return On Capital Employed
/rtn n kp..tl mpld/ Kh nng
sinh li ca vn di hn
ROCE l mt ch s ti chnh o lng
hiu qu s dng vn di hn ca doanh
nghip
Net Profit As A Percentage Of
Sales
/net prft z prsentd v sel/ Li
nhun thun trn doanh thu
L t l so snh gia tng s li nhun sau
thu thu c t cc hot ng sn xut
kinh doanh v cc hot ng khc trong
nm vi doanh thu thun ca doanh
nghip
Asset Turnover Ratio
/set tnvr rei/ Ch s vng quay /prft nlss/ Phn tch li nhun
ti sn
Vng quay ti sn l mt ch s ti chnh
o lng tnh hiu qu ca doanh nghip
trong vic s dng cc ti sn to ra
doanh thu hoc thu nhp
Gross Profit
Li nhun gp c xc nh bng doanh
thu thun tr i gi vn hng bn
Return On Equity
vn ch s hu
Kh nng sinh li ca VCSH = Li nhun/
Vn ch s hu
Profit Margin
/prft m.dn/ T sut li nhun
T sut li nhun l mt ch tiu tng i
phn nh quan h gia tng mc li
nhun t c trong k vi tng doanh
thu bn hng trong k. T sut li nhun
c xc nh bng cch ly li nhun
trong k chia cho tng doanh thu
Gross Profit Margin
/rsprft mdn/ Li nhun gp cn
bin
Li nhun gp cn bin = Li nhun gp/
Doanh thu
Net Profit Margin
/net prft m.dn/ Li nhun thun cn
bin
Li nhun thun cn bin = Li nhun t
hot ng SXKD / Doanh thu
Profit Analysis
68
 Liquidity, Gearing/ Leverage And
Working Capital
/lkwdti/ Thanh khon, n by ti
chnh v vn lu ng
Current Ratio
/klekn rei/ Ch s thanh ton hin
thi
Ch s thanh ton hin thi th hin kh
nng chi tr cc khon n ngn hn bng
ti sn ngn hn ca doanh nghip
Quick Ratio
/ kwk rei/ Ch s thanh ton nhanh
Ch s thanh ton nhanh l t l gia ti
sn d quy i ra tin mt trn n ngn
hn, phn nh nng lc thanh ton nhanh
cc khon n hin hnh (current liabilities)
bng s ti sn ngn hn (quick assets) c
trong tay, m khng buc phi bn i hng
tn kho b vo
Receivables Collection Period
/rsivblz klekn prid/ K thu hi /nvntri tnvr prid/ S ngy
cc khon phi thu
T s ny cho bit doanh nghip mt bao
nhiu ngy thu hi cc khon phi thu
ca mnh
Debt ratios
/det rei/ H s n
T s ny (thng tnh bng %) c tnh
bng cch ly tng n (tc l gm c n
ngn hn ln n di hn) ca doanh
nghip trong mt thi k no chia cho
gi tr tng ti sn trong cng k
69
Gearing Ratio/ Leverage
/r rei/ n by ti chnh
n by ti chnh l khi nim dng ch
s kt hp gia n phi tr v vn ch s
hu trong vic iu hnh chnh sch ti
chnh ca doanh nghip.n by ti
chnh s rt ln trong cc doanh nghip c
t trng n phi tr cao hn t trng ca
vn ch s hu
Interest Cover Ratio
/ntrst kvr/ Kh nng chi tr li vay
H s kh nng thanh ton li vay cho bit
mc li nhun m bo kh nng tr li
nh th no
Payables Payment Period
/pebl pemnt prid/ K thanh ton
cc khon phi tr
K thanh ton cc khon phi tr l t s
cho bit khong thi gian doanh nghip
dng chi tr cho cc ch n ca h
Inventory Turnover Period
ca mt vng quay hng tn kho
S ngy m hng tn kho nm trong
doanh nghip
70
Introduction
About
Consolidated
Financial
Statements
Gii thiu v bo co ti chnh hp nht

Group Of Companies Parent

/gru:p v 'kmpni/ Tng cng ty
Nhm cc cng ty c chung cng ty m v
cc cng ty con c chc nng nh mt thc
th ring r thng qua vic s dng cc
ngun lc chung
/'pernt/ Cng ty m
Cng ty m l mt cng ty s hu mt
phn chnh hoc ton b s c phn ca
mt cng ty khc c th kim sot vic
iu hnh v cc hot ng cacng
ty ny (cng ty con) bng vic gy nh
hng hoc bu ra Hi ng qun tr

Life is like Subsidiaries

/sbsdri/ Cng ty con

444 riding a
bicycle, you
must keep
moving.
Cng ty con l doanh nghip chu s kim
sot ca mt doanh nghip khc (gi l
cng ty m)

71
Controls
/kntrl/ Kim sot
L qu trnh o lng kt qu thc hin, so
snh vi cc tiu chun pht hin sai lch v
nguyn nhn, tin hnh cc iu chnh nhm
lm cho kt qu cui cng ph hp vi mc
tiu c xc nh
Adding Together
/ad t'ge/ Cng ngang
Cng cc hng c cng bn cht vo nhau
Cancellation Of Like Items
/,knse'lein v lk/ Cn tr giao dch ni
b Management Personnel
Owned Everything
/oun 'evrii tm/ S hu tt c mi th
Intragroup Debts
/intrarup det/ Khon n gia cc cng ty
trong tp on
Non Controlling Interest
/nonkntrol ntrest/ Phn vn ca mt
cng ty con m cng ty m khng nm gi
Associates And Trade
Investments
/sosiet n tred nvestmnt/ Cng ty
lin kt v cc khon u t thng mi
Board Of Directors
/b:d v drkt/ Ban gim c
L mt nhm cc c nhn i din cho cc
c ng qun l cng ty
Material Transactions
/m'tiril trn'zkn/ Cc giao dch
trng yu
/mandm()nt psnl/ Qun tr nhn
s
Cng tc qun l cc lc lng lao ng
ca mt t chc, cng ty, x hi, ngun
nhn lc. Chu trch nhim thu ht, tuyn
dng, o to, nh gi, v tng
thng ngi lao ng, ng thi gim st
lnh o v vn ha ca t chc, v bo
m ph hp vi lut lao ng v vic lm
Essential Technical Information
/sn()l tknk()l nfme()n/ Thng
tin chuyn ngnh thit yu
72
 Asset Turnover Ratio 68

A
Assets 7
Assets Held For Sale 30
Associates And Trade Investments 72
Authorized (Or Legal) Capital 53
A Manufacturing Business 9 Authorized For Issue 64
A Retailing Business 9 AVCO 31
Abnormal Waste 31
ACCA
Accounting Concepts
Accounting Equation
Accounting Period
5
12
9
8, 37
B
Bad And Debts 29
Accounting Records 31
Balance Carried Forward 27
Accounting Standards 12
Bank Loan 27
Accounting Systems 6
Bankers 7
Accruals 8
Benefits 7
Accruals Basis 13
Board Of Directors 72
Accruals Concept 42
Bonus Issue 54
Accrued Expenses 29
Break-Up Basis 64
Accumulated Depreciation 35
Business Entity 6
Accumulated Profits 54
Business Entity Concept 14
Acquisition Of The Assets 36
Business Premises 38
Adding Together 72
Additions 39
Administrative Expenses
Administrative Overheads
Administrative Purposes
58
31
35
C
Aged Receivables Analysis 44
Called Up Capital 54
Allowances 45
Cancellation Of Like Items 72
Amortisation 34
Capital 8
Amortise 42
Capital Expenditure 9
Amortization Rate 42
Capital Expenditure 34
Arms Length Transaction 59
Capitalized 36
Assembly Costs 36
Carriage 35
Asset Register 39
73
Carriage Inwards 23 Costs Of Training Staff 36
Carriage Outwards 23 Credit Control 44
Carrying Amount 35 Credit Limit 44
Cash At Bank Account 20 Credit Purchases 17
Cash Book 16 Credit Sales 17
Cash Control Account 51 Credit Side 19
Cash Discount 23 Credit Term 44
Cash Discount (Settlement Discount) 51 Credit Transaction 19
Cash Equivalents 61 Creditors Ledger Control Account 51
Cash Transaction 19 Current Assets 7, 26
Casting Errors 27 Current Liabilities 8, 27
Cleaning And Maintenance 34 Current Portion Of Long-Term
Borrowings 58
Commercial Production 42
Current Ratio 69
Comparability 14
Customers 6
Compensating Errors 27
Customs Duty 35
Completeness 14
Cheques Issued & Received 15
Consistency 14
Consistently 38
Consolidated Financial Statements
Construction
Contigencies
6
36
48
D
Continuous Inventory Method 30
Debentures 62
Contingent Asset 48
Debit Side 19
Contingent Liability 48
Debt Ratios 69
Contra Entry 24, 51
Debtors Ledger Control Account 51
Contractual 42
Delivery Cost 36
Control Account 50
Demand Deposits 61
Controls 72
Depreciation 29
Convertibility 61
Depreciation 34
Corporate Finance 10
Deteriorate 48
Cost 35
Development Costs 42
Cost Of Conversion 31
Dilutes 55
Cost Of Dismantling And Removing 36
Directly Attributable Costs 36
Cost Of Goods Purchase 31
Directors 10
Cost Of Sales 8, 29
74
Discount Allowed 23
Discount Received
Dishonoured Cheques
Disposals
Distribution Costs
23
51
39
58
F
Face Value Or Nominal Value Or Par
Dividends 34
Value 53
Documenting 15
Fair Market Value 42
Double Entry Bookkeeping 5
Fair Presentation 12, 14
Double Entry Bookkeeping 19
Fair Value 35
Doubtful Debt 45
Faithful Presentation 14
Doubtful Debts 29
Favorable 64
Dual Effects 19
Fifo 31
Financial Accounting 5

E Financial Accounting Process

Financial Reporting
Financial Transactions
15
6
5
Finished Goods 30
Efficiency (Turnover Ratios) 67
Fraud Or Errors 65
Employees 7
Frauds 10
End-Of-Year Adjustment For Inventory 29
Funding 53
Errors 10
Future Economic Benefits 35
Errors Of Extraction 27
Errors Of Omission 27
Errors Of Partial Omission
Errors Of Principle
Errors Of Transposition
27
27
27
G
Essential Technical Information 72
GAAP 12
Estimated 47
Gains On Property Revaluation 57
Estimated Useful Life 38
Gearing Ratio/ Leverage 69
Excess Depreciation 39
General Allowance 45
Expected Value Approach 47
Going Concern Assumption 13
Expenses Of Operations 37
Goods Dispatched Note 17
Explanatory Notes 17
Goods Held In Inventory 34
Extension 34
Goods Received Note 17
Goodwill 41
75
Governance 10 Input Sales Tax 23
Government 6 Installments 38
Gross Inflow Of Economic Benefits 59 Intangible Assets 33
Gross Invoice Amount 23 Interest 34
Gross Profit 9, 68 Interest Cover Ratio 69
Gross Profit Margin 68 Internal Controls 10
Group Of Companies 71 Internally Generated Intangible Assets 42
Guarantees 47 Interpretation Of Financial Statements 6
Guidance 58 Intra-Group Debts 72
Inventory 7, 26

H Inventory Turnover Period

Inventory Valuation
Irrecoverable Debts , Doubtful Debt
Irrecoverable Sales Tax
69
31
44
24
Historical Cost Accounting 67
Irredeemable Bond 54
Historical Costs 31
Issued Capital 53

I J
IAS 13
Journal 16, 20
IAS 1 57
Journal Vouchers 15
IAS 16 Property, Plant And
Equipment 35
IAS 18 Revenue
IASB
IFRS
58
13
13
K
Impairment 42 KPI 61
Impairment Losses 35

L
Import Duties 36
Imprest System 17
Improves 37
Income Tax Expense 58
Indicative 64 Lease 41

Initial Measurement 35 Ledger Entries 38

76
Legal 47 Net Book Value 39
Legal Rights 42 Net Invoice Amount 23
Liabilities 8 Net Profit 9, 57
Lifo 31 Net Profit As A Percentage Of Sales 68
Limited Liability Company 6, 53 Net Profit Margin 68
Liquidity 61 Net Realizable Value (NRV) 30
Liquidity, Gearing/Leverage And Working Net Sale Price 39
Capital 69 Neutrality 14
List Price 23 New Issue 54
Litigation 65 New Production Process 37
Loan Notes 53
Nominal Ledger 16, 50
Long Term 33 Non Current Assets 7, 26
Long Term Investments 34 Non Controlling Interest 72
Long Term Solvency And Stability 67
Non Current Liabilities 8, 27
Non Monetary 41

M Non Statutory (Revenue) Reserves 54

Maintenance Contracts
Major Restructuring
37
65
O
Management Personnel 72 Obligation 47
Manipulation 61 Obsolescence Of Products 30
Manufacturer 23 Offset 44
Material Misstatement 10 Omitted Invoices And Credit Notes 51
Material Transactions 72 Operating Cycle 33
Materiality 14
Operating Losses 37
Measured Reliably 35 Operation Of Control Accounts 51
Measurement Of Inventories 30 Other Comprehensive Income 58
Modification 37 Other Expenses 9
Other Income 9

N Output Sales Tax

Overdraft
Overhead Costs
23
8
37
Overvalued 39
National/ Local Legislation 12
77
Owned Everything 72 Profitability And Return 68
Profitability And Return 67

P Property, Plant And Equipment

Provisions
Prudence
Prudence Concept
35
47
14
30
Paid Up Capital 54
Prudent Valuation 45
Parent 71
Purchase Day Book 16
Partnerships 6
Purchase Order 17
Patent 41
Purchase Price 36
Payables Control Account 50
Purchase Return (Return Outwards;
Payables Ledger 16 Return Out) 23
Payables Payment Period 69 Purchase Return Day Book 16
Payments In Transit 51 Purchases Account 20
Periodic Method 30 Purchases Invoices 15
Periodically 38 Physical Deterioration 30
Permanent Diminution In Value 64 Physical Form 33
Petty Cash Book 16
Petty Cash Vouchers
Plant And Machine
Point Of Sale
Possibly Irrecoverable
15
26
58
45
Q
Qualitative Characteristics 5
Posting Errors 51
Quick Ratio 69
Preference Shares 54
Quotation 16
Prepaid Expenses 29
Prepayments 7
Pre-Production Costs
Presenting
Probable
37
16
35
R
Proceeds 34
Raw Materials 31
Production Costs 29
Reaches Planned Performances 37
Professional Fees 36
Reasons For Reconciliation 51
Profit Analysis 68
Receivables Collection Period 69
Profit Margin 68
Receivables Control Account 50
Profit Or Loss On Disposal 39
Receivables Ledger 16
78
Recognition Criteria 35 Sales Invoices 15
Recognition Of A Non Current Asset 34 Sales Order 17
Recording 15 Sales Return (Return Inwards; Return
In) 22
Recording Transactions 5
Sales Return Day Book 15
Redeemable Share 54
Sales Tax 36
Refunds To Customers 51
Scientific Or Technical Knowledge 42
Relevance 13
Secured On Company Asset 54
Reliability 13
Self Constructed Property, Plant And
Rendering Of Services 58
Equipment 62
Rent 27
Selling And Distribution Expense 30
Rental To Others 35
Selling Cost 39
Research Cost 42
Share Capital 53
Residual Value 38
Share Premium 54
Restore 36
Shareholders' Investment Ratios 68
Retailer 24
Shareholders/ Owners 7
Return Inwards 27
Short Term Solvency And Liquidity 68
Return On Capital Employed 68
Site Preparation 36
Return On Equity 68
Sole Traders 6
Return Outwards 27
Solvency 61
Retrospective 38
Specific Allowance 45
Revaluation Downwards 39
Staff Costs 36
Revaluation Model 37
Stakeholders 6
Revaluation Surplus 38
Stands To Lose 53
Revenue Expenditure 9, 34
Start Up 37
Revenue Income 34
Statement Of Cash Flow (SOCF) 9
Reversal Of Write-Down 31
Statement Of Comprehensive Income
Rights Issue 54 (Statement Of Profit Or Loss - Income
Royalties 58 Statement 8
Statement Of Change In Equity

S
(SOCE) 9
Statement Of Changes In Equity 39
Statement Of Financial Position -
Balance Sheet 7
Statutory (Capital) Reserves 54
Sales Account 20
Storage Capacity 34
Sales Day Book 15

79
Straight Line Method 38 Trial Balance 5, 16
Subsequent Expenditure 37
Subsidiaries
Substance Over Form
Substantially Improved Material
Summarizing/ Posting
71
14
42
16
U
Underlying Assumption 13
Supplier Of Materials And Components 23
Understandability 13
Suppliers 6
Undistributed Profits 55

T
Unfavorable 64
Upgrade Of Machine 37

T Account
Tangible Assets
Tangible Non Current Assets
19
33
33
V
Valid Expectation 47
Total Record 50
VAS 13
The Board Categories Of Ratios 67
The Reducing Balance Method 38
The Regulatory Framework
Trade Accounts Payable
Trade Accounts Receivable
12
20
20
W
Trade Discount 23, 36
Wages Book 16
Trade Discount Allowed 50
Wages Docs 15
Trade Discount Received 50
Warehouse 31
Trade Payables 8
Warranty 47
Trade Receivables 7, 26
Whole Class Of Assets 38
Trademark 41
Wholesaler 24
Transfer 42
WIP 30
Transportation And Storage Costs 31
Write Down 31
Trend Analysis 67
Written Off 38

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Danh mc t vit tt

ACCA Association of Chartered Certified Accountants

SOFP Statement Of Financial Position

SOCI Statement Of Comprehensive Income

SOCF Statement Of Cash Flow

SOCE Statement Of Change In Equity

GAAP Generally Accepted accounting Principles

IAS International Accounting Standards

VAS Vietnam Accounting Standards

IFRS International Financial Reporting Standards

IASB International Accounting Standards Board

NRV Net Realizable Value

WIP Work In Progress

FIFO First In, First Out

LIFO Last In, First Out

AVCO Average Cost

KPI Key Performance Indicator

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