Unit 4: Financial Statement

financial statement — prepare a financial statement

a report showing a company's financial position or activities; báo cáo tài chính

fiscal year — the end of the fiscal year

a 12-month period used for financial reporting or tax; năm tài khóa

financial year — the current financial year

a 12-month accounting period; năm tài chính

financial performance — assess financial performance

how well a business performs financially; kết quả hoạt động tài chính

annual report — publish an annual report

a yearly report on a company's activities and finances; báo cáo thường niên

existing rules — comply with existing rules

rules that are currently in force; các quy định hiện hành

reconcile — reconcile the accounts

to check and make financial records agree; đối chiếu, khớp sổ sách

Statement of Changes in Equity — prepare a statement of changes in equity

a report showing movements in owners' equity; báo cáo biến động vốn chủ sở hữu

explanatory note — an explanatory note to the accounts

extra information explaining figures in statements; thuyết minh, ghi chú giải trình

line item — a line item on the balance sheet

an individual entry in a financial statement; khoản mục

inventory methods used — disclose inventory methods used

methods used to value or account for inventory; các phương pháp hạch toán hàng tồn kho được sử dụng

contingent liabilities — disclose contingent liabilities

possible obligations depending on uncertain future events; nợ tiềm tàng

owner's equity — calculate owner's equity

the owner's residual interest after liabilities; vốn chủ sở hữu

conformity — conformity with accounting standards

compliance with a rule or standard; sự tuân thủ, phù hợp

accounting principle — follow an accounting principle

a basic rule guiding financial accounting; nguyên tắc kế toán

turnover — annual turnover

total sales revenue over a period (UK usage); doanh thu

Overheads — reduce business overheads

indirect costs of running a business; chi phí chung, chi phí gián tiếp

ongoing expense — an ongoing business expense

a recurring cost of operating a business; chi phí thường xuyên

depreciation — annual depreciation

the allocation of an asset's cost over its useful life; khấu hao

legal fees — pay legal fees

charges for legal services; phí pháp lý

accounting fee — an annual accounting fee

a charge for accounting services; phí dịch vụ kế toán

utility costs — rising utility costs

expenses for electricity, water, gas and similar services; chi phí điện nước và tiện ích

net sales — calculate net sales

sales revenue after returns, discounts and allowances; doanh thu thuần

gross profit — report gross profit

sales revenue minus cost of goods sold; lợi nhuận gộp

dividends — pay dividends to shareholders

profits distributed to shareholders; cổ tức

shareholders — existing shareholders

people or organizations owning company shares; cổ đông

capital — raise additional capital

money or assets used to fund a business; vốn

equity — increase shareholders' equity

the residual value of assets after liabilities; vốn chủ sở hữu

accounts receivable / debtors — collect accounts receivable

amounts customers owe a business; các khoản phải thu, khách nợ

property — own commercial property

land or buildings owned by a person or business; bất động sản, tài sản nhà đất

cash in the vault — keep cash in the vault

physical cash stored securely in a bank vault; tiền mặt trong kho quỹ

inventory — manage inventory levels

goods and materials held for sale or production; hàng tồn kho

work-in-progress — value work-in-progress

partially completed goods in production; sản phẩm dở dang

finished products — store finished products

goods that have completed production; thành phẩm

current assets — report current assets

assets expected to become cash or be used within a year or operating cycle; tài sản ngắn hạn

fixed assets — purchase fixed assets

long-term tangible assets used in operations; tài sản cố định

investment properties — own investment properties

property held to earn rent or increase in value; bất động sản đầu tư

intangible assets — recognize intangible assets

non-physical resources with economic value; tài sản vô hình

real estate property — acquire real estate property

land and buildings owned or traded; bất động sản

rental income — earn rental income

money received from renting out property; thu nhập cho thuê

future resale — hold property for future resale

a planned sale of an asset at a later time; việc bán lại trong tương lai

both purposes — hold property for both purposes

for two stated aims, here rental income and appreciation; nhằm cả hai mục đích

financial instruments — trade financial instruments

contracts that create financial assets or liabilities; công cụ tài chính

financial securities — invest in financial securities

tradable financial assets such as stocks and bonds; chứng khoán

finance real estate — finance real estate purchases

to provide money or loans for property transactions; tài trợ vốn cho bất động sản

mutual funds — invest in mutual funds

pooled investments managed on behalf of investors; quỹ tương hỗ

commercial paper — issue commercial paper

short-term unsecured debt issued by companies; thương phiếu doanh nghiệp

certificate of deposit — buy a certificate of deposit

a bank deposit product with a fixed term and stated interest; chứng chỉ tiền gửi

agency securities — invest in agency securities

debt issued or guaranteed by government-related agencies; chứng khoán nợ của cơ quan được chính phủ bảo trợ

asset-backed securities — issue asset-backed securities

securities supported by cash flows from pooled assets; chứng khoán bảo đảm bằng tài sản

mortgage-backed securities — trade mortgage-backed securities

securities backed by pools of mortgage loans; chứng khoán bảo đảm bằng các khoản vay thế chấp

corporate notes — issue corporate notes

debt instruments issued by companies; giấy nợ doanh nghiệp

municipal securities — buy municipal securities

securities issued by local governments or their entities; chứng khoán chính quyền địa phương

municipal bonds — issue municipal bonds

bonds issued by local governments; trái phiếu chính quyền địa phương

preferred stock — hold preferred stock

shares usually giving dividend priority over common shares; cổ phiếu ưu đãi

pool money — pool money from investors

to combine funds for a shared purpose; góp chung, tập hợp vốn

combined holdings — manage combined holdings

assets or investments owned together; tổng danh mục tài sản nắm giữ

portfolio — diversify an investment portfolio

a collection of investments held by an investor; danh mục đầu tư

financial intermediaries — rely on financial intermediaries

institutions connecting savers and borrowers or investors; các trung gian tài chính

mobilize — mobilize investment capital

to gather and put resources to use; huy động

Treasury — government Treasury securities

a government department managing public finances; kho bạc nhà nước

goodwill — recognize goodwill in an acquisition

the premium paid above identifiable net assets in a takeover; lợi thế thương mại

copyright — protect copyright

legal rights over original creative works; quyền tác giả

trademarks — register trademarks

signs or names identifying a brand's goods or services; nhãn hiệu được bảo hộ

patents — apply for patents

exclusive legal rights granted for inventions; bằng sáng chế

morale — boost employee morale

confidence and enthusiasm within a group; tinh thần, sĩ khí

domain name — register a domain name

the unique internet address of a website; tên miền

intellectual property — protect intellectual property

legally protected creations and inventions; tài sản trí tuệ, sở hữu trí tuệ

commercial secret — protect a commercial secret

confidential business information giving an advantage; bí mật kinh doanh

accounts payable — settle accounts payable

money a business owes suppliers; các khoản phải trả

Overdrafts — bank overdrafts

amounts withdrawn beyond the balance in a bank account; khoản thấu chi

accrued items — record accrued items

income or expenses recognized before cash changes hands; khoản dồn tích

provisions — recognize provisions for liabilities

estimated liabilities with uncertain timing or amount; các khoản dự phòng

anticipated — anticipated expenses

expected or predicted in advance; dự kiến, được dự đoán

creditors — pay outstanding creditors

people or organizations owed money; chủ nợ

venture — launch a business venture

a new business activity involving risk; dự án kinh doanh mạo hiểm

accumulated — accumulated profits

built up over time; tích lũy, cộng dồn

market cap — calculate market cap

total market value of a company's outstanding shares; vốn hóa thị trường

enterprise value — estimate enterprise value

value of a whole business, typically equity plus debt minus cash; giá trị doanh nghiệp

comprehensive — a comprehensive financial review

including all major relevant details; toàn diện

share value — a rise in share value

the value or market price of one share; giá trị cổ phiếu

shares outstanding — total shares outstanding

issued shares currently held by investors; số cổ phiếu đang lưu hành

cash equivalents — cash and cash equivalents

highly liquid short-term investments readily convertible to cash; các khoản tương đương tiền

cash flow statement — prepare a cash flow statement

a report of cash inflows and outflows; báo cáo lưu chuyển tiền tệ

funds statement — prepare a funds statement

a statement showing sources and uses of funds; báo cáo nguồn và sử dụng vốn

trading revenues — record trading revenues

income earned from trading or selling activities; doanh thu từ hoạt động kinh doanh

depreciation provisions — record depreciation provisions

amounts set aside or recognized for asset depreciation; khoản trích khấu hao

sale of assets — proceeds from the sale of assets

selling business-owned property or other assets; bán tài sản

dividend payment — make a dividend payment

distribution of dividends to shareholders; chi trả cổ tức

loan repayment — schedule loan repayments

paying back borrowed money; hoàn trả khoản vay

trading loss — report a trading loss

a loss arising from business or trading operations; lỗ từ hoạt động kinh doanh

consolidated accounts — prepare consolidated accounts

financial statements combining a parent and its subsidiaries; báo cáo tài chính hợp nhất

profit and loss account (P&L) — review the profit and loss account

a statement showing revenues, expenses and profit or loss; báo cáo kết quả kinh doanh

sophisticated — sophisticated accounting methods

complex and highly developed; phức tạp, tinh vi

manipulate profit — manipulate reported profit

to alter reported earnings misleadingly; thao túng lợi nhuận

unexpected late payments — face unexpected late payments

payments arriving later than expected; các khoản thanh toán chậm ngoài dự kiến

unforeseen costs — incur unforeseen costs

expenses not predicted in advance; chi phí phát sinh không lường trước

unexpected drop in demand — an unexpected drop in demand

an unanticipated fall in customer demand; sự sụt giảm nhu cầu bất ngờ

stock control — improve stock control

the process of monitoring and managing inventory; kiểm soát hàng tồn kho

sales promotion — launch a sales promotion

a short-term effort to encourage purchases; chương trình xúc tiến bán hàng