Thẻ ghi nhớ: UNIT 13: ACCOUNTING AND FINANCIAL STATEMENTS (KẾ TOÁN VÀ BÁO CÁO TÀI CHÍNH) | Quizlet

Cost accounting (Kế toán chi phí)

calculating all the expenses involved in producing something, including materials, labour, and all other expenses

Tax accounting (Kế toán thuế)

calculating how much an individual or a company will have to pay to the local and national governments (and trying to reduce this to a minimum)

Auditing (Kiểm toán)

the process of inspecting and reporting on a company's financial accounts and records to ensure accuracy and compliance with regulations.

Accounting (Kế toán)

the practice of preparing financial statements that show a company's income and expenditure, as well as its assets and liabilities.

Managerial / Management accounting (Kế toán quản trị)

providing information that will allow a business to make decisions, plan future operations and develop business strategies

"Creative accounting"

using all available accounting procedures and tricks to disguise the true financial position of a company

Bookkeeping - Ghi sổ kế toán

writing down the details of transactions (debits and credits)

Cash flow statement - Báo cáo lưu chuyển tiền tệ

a statement giving details of money coming into and leaving the business, divided into day-to-day operations, investing and financing

Income statement

(or Statement of income, Profit and loss statement, or Profit and loss account)

(hoặc Báo cáo kết quả kinh doanh, Báo cáo lãi lỗ, Tài khoản lãi lỗ)

a statement showing the difference between the revenues and expenses of a period

Balance sheet

(or Statement of financial position)

Bảng cân đối kế toán(hoặc Báo cáo tình hình tài chính)

a statement showing the value of a business's assets, its liabilities, and its capital or shareholders' equity (money the business has that belongs to its owners)

Generally Accepted Accounting Principles (GAAP)

Nguyên tắc kế toán được chấp nhận chung

International Financial Reporting Standards (IFRS)

Chuẩn mực báo cáo tài chính quốc tế

Cost of Goods Sold (COGS)

Chi phí trực tiếp để sản xuất hàng hóa đã bán ((= direct costs) includes manufacturing costs, salaries of manual (= blue-collar) workers etc.)

Gross Profit:

Doanh thu trừ giá vốn hàng bán

Operating Expenses:

Chi phí vận hành như tiền lương và tiền thuê ((= indirect costs/overhead) include salaries of sales and office staff, marketing costs, utility bills et)

Net Income

Lợi nhuận sau khi trừ toàn bộ chi phí

solvency

khả năng thanh toán

forensic accounting

when a company's financial records are officially checked because the illegal activity is suspected

the application of accounting, auditing, and investigative skills to examine financial statements and transactions for use in legal proceedings or dispute resolution.

EBITDA - Lợi nhuận trước lãi vay, thuế, khấu hao và giảm giá tài sản vô hình

stands for Earnings Before Interest, Tax, Depreciation and Amortization

Retained profit(lợi nhuận giữ lại)

phần lợi nhuận của doanh nghiệp sau khi đã trích trả cổ tức cho cổ đông, được giữ lại trong công ty để tái đầu tư, mở rộng hoạt động hoặc dự phòng cho các rủi ro tài chính trong tương lai.

Intangible Assets (Tài sản vô hình)

non-physical assets that have value to a business, such as intellectual property, brand reputation, or patents.(như tài sản trí tuệ, danh tiếng thương hiệu hoặc bằng sáng chế.)

Current Assets (Tài sản ngắn hạn / lưu động)

assets that are expected to be converted into cash, sold, or used up within one year or one operating cycle

Fixed Assets (Tài sản cố định / dài hạn)

long-term tangible assets used in business operations to generate revenue, typically not sold within a year.

Accrued Items (Các khoản dồn tích / phải trả và phải thu dồn tích)

revenues earned or expenses incurred (phát sinh) that have not yet been received or paid.