thuat ngu tieng anh ke toan

THUT NG TING ANH CHUYN NGNH K TON

Accounting entry: - bt ton

Accrued expenses - Chi ph phi tr -

Accumulated: - ly k

Advance clearing transaction: - quyt ton tm ng (???)

Advanced payments to suppliers - Tr trc ngi bn -

Advances to employees - Tm ng -

Assets - Ti sn -

Assets liquidation: - thanh l ti sn

Balance sheet - Bng cn i k ton -

Bookkeeper: - ngi lp bo co

Capital construction: - xy dng c bn

Cash - Tin mt -

Cash at bank - Tin gi ngn hng -

Cash in hand - Tin mt ti qu -

Cash in transit - Tin ang chuyn -

Check and take over: - nghim thu

Construction in progress -

Chi ph xy dng c bn d dang -

Cost of goods sold - Gi vn bn hng -

Current assets - Ti sn lu ng v u t ngn hn -

Current portion of long-term liabilities - N di hn n hn tr -

Deferred expenses - Chi ph ch kt chuyn -

Deferred revenue - Ngi mua tr tin trc -

Depreciation of fixed assets - Hao mn ti sn c nh hu hnh -

Depreciation of intangible fixed assets - Hoa mn ti sn c nh v hnh -

Depreciation of leased fixed assets - Hao mn ti sn c nh thu ti chnh -

Equity and funds - Vn v qu -

Exchange rate differences - Chnh lch t gi -

Expense mandate: - y nghim chi

Expenses for financial activities - Chi ph hot ng ti chnh -

Extraordinary expenses - Chi ph bt thng -

Extraordinary income - Thu nhp bt thng -

Extraordinary profit - Li nhun bt thng -

Figures in: millions VND - n v tnh: triu ng -

Financial ratios - Ch s ti chnh -

Financials - Ti chnh -

Finished goods - Thnh phm tn kho -

Fixed asset costs - Nguyn gi ti sn c nh hu hnh -

Fixed assets - Ti sn c nh -

General and administrative expenses - Chi ph qun l doanh nghip -

Goods in transit for sale - Hng gi i bn -

Gross profit - Li nhun tng -

Gross revenue - Doanh thu tng -

Income from financial activities - Thu nhp hot ng ti chnh -

Income taxes - Thu thu nhp doanh nghip -

Instruments and tools - Cng c, dng c trong kho -

Intangible fixed asset costs - Nguyn gi ti sn c nh v hnh -

Intangible fixed assets - Ti sn c nh v hnh -

Intra-company payables - Phi tr cc n v ni b -

Inventory - Hng tn kho -

Investment and development fund - Qu u t pht trin -

Itemize: - m tiu khon

Leased fixed asset costs - Nguyn gi ti sn c nh thu ti chnh -

Leased fixed assets - Ti sn c nh thu ti chnh -

Liabilities - N phi tr -

Long-term borrowings - Vay di hn -

Long-term financial assets - Cc khon u t ti chnh di hn -

Long-term liabilities - N di hn -

Long-term mortgages, collateral, deposits - Cc khon th chp, k cc, k qu di

hn -

Long-term security investments - u t chng khon di hn -

Merchandise inventory - Hng ho tn kho -

Net profit - Li nhun thun -

Net revenue - Doanh thu thun -

Non-business expenditure source - Ngun kinh ph s nghip -

Non-business expenditure source, current year - Ngun kinh ph s nghip nm nay -

Non-business expenditure source, last year - Ngun kinh ph s nghip nm trc -

Non-business expenditures - Chi s nghip -

Non-current assets - Ti sn c nh v u t di hn -

Operating profit - Li nhun t hot ng SXKD -

Other current assets - Ti sn lu ng khc -

Other funds - Ngun kinh ph, qu khc -

Other long-term liabilities - N di hn khc -

Other payables - N khc -

Other receivables - Cc khon phi thu khc -

Other short-term investments - u t ngn hn khc -

Owners equity - Ngun vn ch s hu -

Payables to employees - Phi tr cng nhn vin -

Prepaid expenses - Chi ph tr trc -

Profit before taxes - Li nhun trc thu -

Profit from financial activities - Li nhun t hot ng ti chnh -

Provision for devaluation of stocks - D phng gim gi hng tn kho -

Purchased goods in transit - Hng mua ang i trn ng -

Raw materials - Nguyn liu, vt liu tn kho -

Receivables - Cc khon phi thu -

Receivables from customers - Phi thu ca khch hng -

Reconciliation: - i chiu

Reserve fund - Qu d tr -

Retained earnings - Li nhun cha phn phi -

Revenue deductions - Cc khon gim tr -

Sales expenses - Chi ph bn hng -

Sales rebates - Gim gi bn hng -

Sales returns - Hng bn b tr li -

Short-term borrowings - Vay ngn hn -

Short-term investments - Cc khon u t ti chnh ngn hn -

Short-term liabilities - N ngn hn -

Short-term mortgages, collateral, deposits - Cc khon th chp, k cc, k qu ngn

hn -

Short-term security investments - u t chng khon ngn hn -

Stockholders equity - Ngun vn kinh doanh -

Surplus of assets awaiting resolution - Ti sn tha ch x l -

Tangible fixed assets - Ti sn c nh hu hnh -

Taxes and other payables to the State budget - Thu v cc khon phi np nhnc -

Total assets - Tng cng ti sn -

Total liabilities and owners equity - Tng cng ngun vn -

Trade creditors - Phi tr cho ngi bn -

Treasury stock - C phiu qu -

Welfare and reward fund - Qu khen thng v phc li -

Work in progress - Chi ph sn xut kinh doanh d dang

-================================-

CC THUT NG CHUNG

(THE GENERAL TERMS)

Types of Accounts: Cc loi ti khon k ton

Account Type 1: Short-term assetsLoi ti khon 1: Ti sn ngn hn

Account Type 2: Long-term assetsLoi ti khon 2: Ti sn di hn

Account Type 3: LiabilitiesLoi ti khon 3: N phi tr

Account Type 4: Equity-Loi ti khon 4: Vn ch s hu

Account Type 5: RevenueLoi ti khon 5: Doanh thu

Account Type 6: Production costs, businessLoi ti khon 6: Chi ph sn xut, kinh

doanh

Account Type 7: Other income-Loi ti khon 7: Thu nhp khc

Account Type 8: Other expensesLoi ti khon 8: Chi ph khc

Account Type 9: Determining business resultsLoi ti khon 9: Xc nh kt qu kinh

doanh

Account Type 0: Balance sheet accountsLoi ti khon 0: Ti khon ngoi bng

.

-====================================-

THEO BNG CN I CHI TIT

(THE DETAILED BALANCE SHEET)

111 Cash on hand > Tin mt

1111 Vietnam dong > Tin Vit Nam

1112 Foreign currency > Ngoi t

1113 Gold, metal, precious stone > Vng bc, kim kh qu, qu

112 Cash in bank > Tin gi ngn hng

/ Details for each bank account > / Chi tit theo tng ngn hng



1123 Gold, metal, precious stone > Vng bc, kim kh qu, qu

113 Cash in transit > Tin ang chuyn



121 Short term securities investment > u t chng khon ngn hn

1211 Stock > C phiu

1212 Bond, treasury bill, exchange bill > Tri phiu, tn phiu, k phiu

128 Other short term investment > u t ngn hn khc

1281 Time deposits > Tin gi c k hn

1288 Other short term investment > u t ngn hn khc

129 Provision short term investment > D phng gim gi u t ngn hn

131 Receivables from customers > Phi thu ca khch hng

/ Details as each customer > / Chi tit theo i tng

133 VAT deducted > Thu GTGT c khu tr

1331 VAT deducted of goods, services > Thu GTGT c KT ca hng ho, dch

v

1332 VAT deducted of fixed assets > Thu GTGT c khu tr ca TSC

136 Internal Receivables > Phi thu ni b

1361 Working capital from sub-units > Vn kinh doanh cc n v trc thuc

1368 Other internal receivables. > Phi thu ni b khc

138 Other receivables > Phi thu khc

1381 Shortage of assets awaiting resolution > Ti sn thiu ch x l

1385 Privatisation receivables > Phi thu v c phn ho

1388 Other receivables > Phi thu khc

139 Provision for bad receivables > D phng phi thu kh i

> (Chi tit theo i tng)

141 Advances (detailed by receivers) > Tm ng

142 Short-term prepaid expenses > Chi ph tr trc ngn hn

144 Mortage, collateral & short term deposits > Cm c, k cc, k qu ngn hn

151 Purchased goods in transit > Hng mua ang i trn ng

> (Chi tit theo yu cu qun l)

152 Raw materials > Nguyn liu, vt liu

153 Instrument & tools > Cng c, dng c

154 Cost for work in process > Chi ph sn xut, kinh doanh d dang

155 Finished products > Thnh phm

156 Goods > Hng ha

1561 Purchase rate > Gi mua hng ha

1562 Cost for purchase > Chi ph thu mua hng ha

1567 Real estate > Hng ho bt ng sn

157 Entrusted goods for sale > Hng gi i bn

158 Goods in tax-suspension warehouse > Hng ho kho bo thu

/ Applied for the companies which have Tax-suspension warehouse > / n v XNK

c lp kho bo thu

159 Provision for devaluation of stocks > D phng gim gi hng tn kho

161 Administrative expenses > Chi s nghip

1611 Administrative expenses for previous year > Chi s nghip nm trc

1612 Administrative expenses for current > Chi s nghip nm nay

.

TI SN DI HN (LONG-TERM ASSETS)

211 Tangible fixed assets > Ti sn c nh hu hnh

2111 Building & architectonic model > Nh ca, vt kin trc

2112 Equipment & machine > My mc, thit b

2113 Transportation & transmit instrument > Phng tin vn ti, truyn dn

2114 Instruments & tools for management > Thit b, dng c qun l

2115 Long term trees, working & killed animals > Cy lu nm, sc vt lm vic

v cho sn phm

2118 Other fixed assets > Ti sn c nh khc

212 Fixed assets of finance leasing > Ti sn c nh thu ti chnh

213 Intangible fixed assets > Ti sn c nh v hnh

2131 Land using right > Quyn s dng t

2132 Establishment & productive right > Quyn pht hnh

2133 Patents & creations > Bn quyn, bng sng ch

2134 Trademark > Nhn hiu hng ho

2135 Software > Phn mm my vi tnh

2136 License & concession license > Giy php v giy php nhng quyn

2138 Other intangible fixed assets > TSC v hnh khc

214 Depreciation of fixed assets > Hao mn ti sn c nh

2141 Tangible fixed assets depreciation > Hao mn TSC hu hnh

2142 Financial leasing fixed assets depreciation > Hao mn TSC thu ti chnh

2143 Intangible fixed assets depreciation > Hao mn TSC v hnh

2147 Investment real estate depreciation > Hao mn bt ng sn u t

217 Investment real estate > Bt ng sn u t

221 Investment in equity of subsidiaries > u t vo cng ty con

222 Joint venture capital contribution > Vn gp lin doanh

223 Investment in joint-venture > u t vo cng ty lin kt

228 Other long term investments > u t di hn khc

2281 Stocks > C phiu

2282 Bonds > Tri phiu

2288 Other long-term investment > u t di hn khc

229 Provision for long term investment devaluation > D phng gim gi u t

di hn

241 Capital construction in process > Xy dng c bn d dang

2411 Fixed assets purchases > Mua sm TSC

2412 Capital construction > Xy dng c bn

2413 Major repair of fixed assets > Sa cha ln ti sn c nh

242 Long-term prepaid expenses > Chi ph tr trc di hn

243 Deffered income tax assets > Ti sn thu thu nhp hon li

244 Long term collateral & deposit > K qu, k cc di hn

N PHI TR LIABILITIES (Chi tit theo i tng)

311 Short-term loan > Vay ngn hn

315 Long term loans due to date > N di hn n hn phi tr

333 Taxes and payable to state budget > Thu v cc khon phi np Nh nc

3331 Value Added Tax (VAT) > Thu gi tr gia tng phi np

33311 VAT output > Thu GTGT u ra

33312 VAT for imported goods > Thu GTGT hng nhp khu

3332 Special consumption tax > Thu tiu th c bit

3333 Import & export duties > Thu xut, nhp khu

3334 Profit tax > Thu thu nhp doanh nghip

3335 Personal income tax > Thu thu nhp c nhn

3336 Natural resource tax > Thu ti nguyn

3337 Land & housing tax, land rental charges > Thu nh t, tin thu t

3338 Other taxes > Cc loi thu khc

3339 Fee & charge & other payables > Ph, l ph v cc khon phi np khc

334 Payable to employees > Phi tr ngi lao ng

3341 Payable to employees > Phi tr cng nhn vin

3348 Payable to other employees > Phi tr ngi lao ng khc

335 Accruals > Chi ph phi tr

336 Intercompany payable > Phi tr ni b

337 Construction contract progress payment due to customers > Thanh ton theo

tin k hoch hp ng xy dng

> DN xy lp c thanh ton theo TKH

338 Other payable > Phi tr, phi np khc

3381 Surplus assets awaiting for resolution > Ti sn tha ch gii quyt

3382 Trade Union fees > Kinh ph cng on

3383 Social insurance > Bo him x hi

3384 Health insurance > Bo him y t

3385 Privatization payable > Phi tr v c phn ho

3386 Short-term deposits received > Nhn k qu, k cc ngn hn

3387 Unrealized turnover > Doanh thu cha thc hin

3388 Other payable > Phi tr, phi np khc

341 Long-term borrowing > Vay di hn

342 Long-term liabilites > N di hn

343 Issued bond > Tri phiu pht hnh

3431 Bond face value > Mnh gi tri phiu

3432 Bond discount > Chit khu tri phiu

3433 Additional bond > Ph tri tri phiu

344 Long-term deposits received > Nhn k qu, k cc di hn

347 Deferred income tax > Thu thu nhp hon li phi tr

351 Provisions fund for severance allowances > Qu d phng tr cp mt vic

lm

352 Provisions for payables > D phng phi tr

VN CH S HU RESOURCES

411 Working capital > Ngun vn kinh doanh

4111 Paid-in capital > Vn u t ca ch s hu

4112 Share premium Cng ty c phn > Thng d vn c phn

4118 Other capital > Vn khc

412 Differences upon asset revaluation > Chnh lch nh gi li ti sn

413 Foreign exchange differences > Chnh lch t gi hi oi

4131 Foreign exchange differences revaluation at the end fiscal year > Chnh lch

t gi hi oi nh gi li cui nm ti chnh

4132 Foreign exchange differences in period capital construction investment >

Chnh lch t gi hi oi trong giai on u t XDCB

414 Investment & development funds > Qu u t pht trin

415 Financial reserve funds > Qu d phng ti chnh

418 Other funds > Cc qu khc thuc vn ch s hu

419 Stock funds > C phiu qu

421 Undistributed earnings Cng ty c phn > Li nhun cha phn phi

4211 Previous year undistributed earnings > Li nhun cha phn phi nm trc

4212 This year undistributed earnings > Li nhun cha phn phi nm nay

431 Bonus & welfare funds > Qu khen thng, phc li

4311 Bonus fund > Qu khen thng

4312 Welfare fund > Qu phc li

4313 Welfare fund used to acquire fixed assets > Qu phc li hnh thnh

TSC

441 Construction investment fund p dng cho DNNN > Ngun vn u t xy

dng c bn

461 Budget resources Dng cho cc C.ty, TC.ty > Ngun kinh ph s nghip

4611 Precious year budget resources c ngun kinh ph > Ngun kinh ph s

nghip nm trc

4612 This year budget resources > Ngun kinh ph s nghip nm nay

466 Budget resources used to acquire fixed assets > Ngun kinh ph hnh thnh

TSC

..

DOANH THU REVENUE

511 Sales Chi tit theo yu cu qun l > Doanh thu bn hng v cung cp dch v

5111 Goods sale > Doanh thu bn hng ha

5112 Finished product sale > Doanh thu bn cc thnh phm

5113 Services sale p dng khi c bn hng ni b > Doanh thu cung cp dch v

5114 Subsidization sale > Doanh thu tr cp, tr gi

5117 Investment real estate sale > Doanh thu kinh doanh bt ng sn u t

512 Internal gross sales > Doanh thu bn hng ni b

5121 Goods sale > Doanh thu bn hng ho

5122 Finished product sale > Doanh thu bn cc thnh phm

5123 Services sale > Doanh thu cung cp dch v

515 Financial activities income > Doanh thu hot ng ti chnh

521 Sale discount > Chit khu thng mi

531 Sale returns > Hng bn b tr li

532 Devaluation of sale > Gim gi bn hng

611 Purchase > Mua hng

6111 Raw material purchases > Mua nguyn liu, vt liu

6112 Goods purchases > Mua hng ha

621 Direct raw materials cost > Chi ph nguyn liu, vt liu trc tip

622 Direct labor cost > Chi ph nhn cng trc tip

623 Executing machine using cost > Chi ph s dng my thi cng

> (p dng cho n v xy lp / Applied for construction companies

6231 Labor cost > Chi ph nhn cng

6232 Material cost > Chi ph vt liu

6233 Production tool cost > Chi ph dng c sn xut

6234 Executing machine depreciation > Chi ph khu hao my thi cng

6237 Outside purchasing services cost > Chi ph dch v mua ngoi

6238 Other cost Phng php kim k nh k > Chi ph bng tin khc

.

CHI PH SN XUT KINH DOANH COST FOR PRODUCTION & BUSINESS

627 General operation cost > Chi ph sn xut chung

6271 Employees cost > Chi ph nhn vin phn xng

6272 Material cost > Chi ph vt liu

6273 Production tool cost > Chi ph dng c sn xut

6274 Fixed asset depreciation > Chi ph khu hao TSC


6278 Other cost > Chi ph bng tin khc

631 Production cost > Gi thnh sn xut

632 Cost of goods sold > Gi vn hng bn

635 Financial activities expenses > Chi ph ti chnh

641 Selling expenses > Chi ph bn hng

6411 Employees cost > Chi ph nhn vin

6412 Material, packing cost > Chi ph vt liu, bao b

6413 Tool cost > Chi ph dng c, dng


6415 Warranty cost > Chi ph bo hnh



642 General & administration expenses > Chi ph qun l doanh nghip

6421 Employees cost > Chi ph nhn vin qun l

6422 Tools cost Chi tit theo hot ng / Details as activities > Chi ph vt liu

qun l

6423 Stationery cost > Chi ph dng vn phng


6425 Taxes, fees, charges > Thu, ph v l ph

/ Details as activities > / Chi tit theo hot ng

6426 Provision cost > Chi ph d phng



.

THU NHP KHC OTHER INCOME

711 Other income > Thu nhp khc

.

CHI PH KHC OTHER EXPENSES

811 Other expenses > Chi ph khc

821 Business Income tax charge > Chi ph thu thu nhp doanh nghip

8211 Current business income tax charge > Chi ph thu TNDN hin hnh

/ Details for management requirement > / Chi tit theo yu cu qun l

8212 Deffered business income tax charge > Chi ph thu TNDN hon li

.

XC NH KT QU KINH DOANH EVALUATION OF BUSINESS RESULTS

911 Evaluation of business results > Xc nh kt qu kinh doanh

.

TI KHON NGOI BNG OFF BALANCE SHEET ITEMS

1 Operating lease assets > Ti sn thu ngoi

2 Goods held under trust or for processing > Vt t, hng ha nhn gi h, nhn

gia cng

3 Goods received on consignment for sale, deposit > Hng ho nhn bn h, nhn

k gi, k cc

4 Bad debt written off > N kh i x l

7 Foreign currencies > Ngoi t cc loi

8 Enterprise, projec expenditure estimate > D ton chi s nghip, d n

thuat ngu tieng anh ke toan

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