ENGLISH - FINANCE - U14&16

Profit and loss account

Báo cáo kết quả hoạt động kinh doanh; A financial statement showing a company's revenues, expenses, and net profit or loss over a period.

Income and expenditure account

Báo cáo thu chi; A financial statement used by non-profit organizations showing income and expenses instead of profit and loss.

Surplus

Thặng dư; An excess of income over expenditure in a non-profit organization.

Sales revenue / Turnover

Doanh thu bán hàng; The total amount of money received from sales of goods or services during a period.

Cost of sales / Cost of goods sold (COGS)

Giá vốn hàng bán; Direct costs associated with producing the goods or services sold.

Gross profit

Lợi nhuận gộp; The profit a company makes after deducting the costs of producing and selling its products (Sales revenue - COGS).

Selling, general and administrative expenses (SG&A)

Chi phí bán hàng, chi phí quản lý doanh nghiệp; Operating expenses not directly related to production, such as rent, utilities, and office salaries.

EBITDA

Lợi nhuận trước thuế, lãi vay và khấu hao; Earnings Before Interest, Tax, Depreciation, and Amortization.

EBIT

Lợi nhuận trước thuế và lãi vay; Earnings Before Interest and Tax (Operating Profit).

Net profit / The bottom line

Lợi nhuận ròng; The final profit after all operating expenses, interest, and taxes have been deducted.

Dividends

Cổ tức; Portions of a company's earnings distributed to its shareholders.

Reserves

Quỹ dự trữ; Profits retained by the company and set aside for future use or emergencies.

Cash flow statement

Báo cáo lưu chuyển tiền tệ; A financial statement showing the inflows and outflows of cash in a business.

Operations

Hoạt động kinh doanh; Cash flows generated from a company's core day-to-day business activities.

Investing

Hoạt động đầu tư; Cash flows from buying or selling long-term assets such as equipment or property.

Financing

Hoạt động tài chính; Cash flows related to borrowing, repaying debt, or issuing and repurchasing shares.

Statement of total recognized gains and losses (STRGL)

Báo cáo tổng hợp ghi nhận các khoản lãi và lỗ; A financial statement recording gains and losses not included in the profit and loss account (e.g., asset revaluation).

Liquidity

Tính thanh khoản; How easily and quickly a company can convert its assets into cash.

Solvency

Khả năng thanh toán; A company's ability to pay its long-term and short-term debts and financial obligations.

Bankrupt

Phá sản; A state where a company cannot pay its debts and its assets are liquidated to repay creditors.

Creditors

Chủ nợ; Individuals or institutions to whom a company owes money.

Efficiency

Hiệu quả hoạt động; How effectively a company uses its resources and assets to generate revenues.

Current ratio

Tỷ lệ thanh toán hiện hành; Current Assets divided by Current Liabilities, measuring short-term liquidity.

Quick ratio / Acid test

Tỷ lệ thanh toán nhanh; Liquid Assets (Current Assets minus Inventory) divided by Current Liabilities.

Earnings per share (EPS)

Lợi nhuận trên mỗi cổ phiếu; Total earnings divided by the number of ordinary shares, showing profit generated per share.

Price/earnings ratio (P/E ratio)

Tỷ lệ P/E (Giá/Thu nhập); Market price per share divided by EPS, indicating how much investors are willing to pay per unit of earnings.

Dividend cover / Times dividend covered

Hệ số bảo đảm cổ tức; Net profit divided by dividends paid, showing how easily a company can afford its dividend payments.