{"id":4973,"date":"2020-08-26T08:49:19","date_gmt":"2020-08-26T01:49:19","guid":{"rendered":"https:\/\/bkmos.com\/?p=4973"},"modified":"2020-08-26T08:49:19","modified_gmt":"2020-08-26T01:49:19","slug":"tu-vung-chuyen-nganh-ke-toan","status":"publish","type":"post","link":"https:\/\/bkmos.com\/blog\/ngu-phap-tu-vung\/tu-vung-chuyen-nganh-ke-toan\/","title":{"rendered":"T\u1eeb v\u1ef1ng chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n"},"content":{"rendered":"

Accounting entry: —- b\u00fat to\u00e1n
\n2. \u00a0\u00a0\u00a0\u00a0Accrued expenses —- Chi ph\u00ed ph\u1ea3i tr\u1ea3
\n3. \u00a0\u00a0\u00a0\u00a0Accumulated: —- l\u0169y k\u1ebf
\n4. \u00a0\u00a0\u00a0\u00a0Advanced payments to suppliers —- Tr\u1ea3 tr\u01b0\u1edbc ng\u01b0\u01a1\u0300i b\u00e1n
\n5. \u00a0\u00a0\u00a0\u00a0Advances to employees —- T\u1ea1m \u1ee9ng
\n6. \u00a0\u00a0\u00a0\u00a0Assets —- T\u00e0i s\u1ea3n
\n7. \u00a0\u00a0\u00a0\u00a0Balance sheet —- B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n
\n8. \u00a0\u00a0\u00a0\u00a0Bookkeeper: —- ng\u01b0\u1eddi l\u1eadp b\u00e1o c\u00e1o
\n9. \u00a0\u00a0\u00a0\u00a0Capital construction: —- x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n
\n10. \u00a0\u00a0Cash —- Ti\u1ec1n m\u1eb7t
\n11. \u00a0\u00a0Cash at bank —- Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng
\n12. \u00a0\u00a0Cash in hand —- Ti\u1ec1n m\u1eb7t t\u1ea1i qu\u1ef9
\n13. \u00a0\u00a0Cash in transit —- Ti\u1ec1n \u0111ang chuy\u1ec3n
\n14. \u00a0\u00a0Check and take over: —- nghi\u1ec7m thu<\/p>\n

15. \u00a0\u00a0Construction in progress —- Chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang
\n16. \u00a0\u00a0Cost of goods sold —- Gi\u00e1 v\u1ed1n b\u00e1n h\u00e0ng
\n17. \u00a0\u00a0Current assets —- T\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng v\u00e0 \u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n
\n18. \u00a0\u00a0Current portion of long-term liabilities —- N\u1ee3 d\u00e0i h\u1ea1n \u0111\u1ebfn h\u1ea1n tr\u1ea3
\n19. \u00a0\u00a0Deferred expenses —- Chi ph\u00ed ch\u1edd k\u1ebft chuy\u1ec3n
\n20. \u00a0\u00a0Deferred revenue —- Ng\u01b0\u1eddi mua tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc
\n21. \u00a0\u00a0Depreciation of fixed assets —- Hao m\u00f2n lu\u1ef9 k\u1ebf t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh
\n22. \u00a0\u00a0Depreciation of intangible fixed assets —- Hoa m\u00f2n lu\u1ef9 k\u1ebf t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh
\n23. \u00a0\u00a0Depreciation of leased fixed assets —- Hao m\u00f2n lu\u1ef9 k\u1ebf t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh
\n24. \u00a0\u00a0Equity and funds —- V\u1ed1n v\u00e0 qu\u1ef9
\n25. \u00a0\u00a0Exchange rate differences —- Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1
\n26. \u00a0\u00a0Expense mandate: —- \u1ee7y nhi\u1ec7m chi
\n27. \u00a0\u00a0Expenses for financial activities —- Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh
\n28. \u00a0\u00a0Extraordinary expenses —- Chi ph\u00ed b\u1ea5t th\u01b0\u1eddng
\n29. \u00a0\u00a0Extraordinary income —- Thu nh\u1eadp b\u1ea5t th\u01b0\u1eddng
\n30. \u00a0\u00a0Extraordinary profit —- L\u1ee3i nhu\u1eadn b\u1ea5t th\u01b0\u1eddng
\n31. \u00a0\u00a0Figures in: millions VND —- \u0110\u01a1n v\u1ecb t\u00ednh: tri\u1ec7u \u0111\u1ed3ng
\n32. \u00a0\u00a0Financial ratios —- Ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh
\n33. \u00a0\u00a0Financials —- T\u00e0i ch\u00ednh
\n34. \u00a0\u00a0Finished goods —- Th\u00e0nh ph\u1ea9m t\u1ed3n kho
\n35. \u00a0\u00a0Fixed asset costs —- Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh
\n36. \u00a0\u00a0Fixed assets —- T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh
\n37. \u00a0\u00a0General and administrative expenses —- Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p
\n38. \u00a0\u00a0Goods in transit for sale —- H\u00e0ng g\u1eedi \u0111i b\u00e1n
\n39. \u00a0\u00a0Gross profit —- L\u1ee3i nhu\u1eadn t\u1ed5ng
\n40. \u00a0\u00a0Gross revenue —- Doanh thu t\u1ed5ng
\n41. \u00a0\u00a0Income from financial activities —- Thu nh\u1eadp ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh
\n42. \u00a0\u00a0Instruments and tools —- C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 trong kho
\n43. \u00a0\u00a0Intangible fixed asset costs —- Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh
\n44. \u00a0\u00a0Intangible fixed assets —- T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh
\n45. \u00a0\u00a0Intra-company payables —- Ph\u1ea3i tr\u1ea3 c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9
\n46. \u00a0\u00a0Inventory —- H\u00e0ng t\u1ed3n kho
\n47. \u00a0\u00a0Investment and development fund —- Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n
\n48. \u00a0\u00a0Itemize: —- m\u1edf ti\u1ec3u kho\u1ea3n
\n49. \u00a0\u00a0Leased fixed asset costs —- Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh
\n50. \u00a0\u00a0Leased fixed assets —- T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh
\n51. \u00a0\u00a0Liabilities —- N\u1ee3 ph\u1ea3i tr\u1ea3
\n52. \u00a0\u00a0Long-term borrowings —- Vay d\u00e0i h\u1ea1n
\n53. \u00a0\u00a0Long-term financial assets —- C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n
\n54. \u00a0\u00a0Long-term liabilities —- N\u1ee3 d\u00e0i h\u1ea1n
\n55. \u00a0\u00a0Long-term mortgages, collateral, deposits—- C\u00e1c kho\u1ea3n th\u1ebf ch\u1ea5p, k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 d\u00e0i h\u1ea1n
\n56. \u00a0\u00a0Long-term security investments —- \u0110\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n d\u00e0i h\u1ea1n
\n57. \u00a0\u00a0Merchandise inventory —- H\u00e0ng ho\u00e1 t\u1ed3n kho
\n58. \u00a0\u00a0Net profit —- L\u1ee3i nhu\u1eadn thu\u1ea7n
\n59. \u00a0\u00a0Net revenue —- Doanh thu thu\u1ea7n
\n60. \u00a0\u00a0Non-business expenditure source —- Ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p
\n61. \u00a0\u00a0Non-business expenditures —- Chi s\u1ef1 nghi\u1ec7p
\n62. \u00a0\u00a0Non-current assets —- T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n
\n63. \u00a0\u00a0Operating profit —- L\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng SXKD
\n64. \u00a0\u00a0Other current assets —- T\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng kh\u00e1c
\n65. \u00a0\u00a0Other funds —- Ngu\u1ed3n kinh ph\u00ed, qu\u1ef9 kh\u00e1c
\n66. \u00a0\u00a0Other long-term liabilities —- N\u1ee3 d\u00e0i h\u1ea1n kh\u00e1c
\n67. \u00a0\u00a0Other payables —- N\u1ee3 kh\u00e1c
\n68. \u00a0\u00a0Other receivables —- C\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c
\n69. \u00a0\u00a0Other short-term investments —- \u0110\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n kh\u00e1c
\n70. \u00a0\u00a0Owners’ equity —- Ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu
\n71. \u00a0\u00a0Payables to employees —- Ph\u1ea3i tr\u1ea3 c\u00f4ng nh\u00e2n vi\u00ean
\n72. \u00a0\u00a0Prepaid expenses —- Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc
\n73. \u00a0\u00a0Profit before taxes —- L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf
\n74. \u00a0\u00a0Profit from financial activities —- L\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh
\n75. \u00a0\u00a0Provision for devaluation of stocks —- D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho
\n76. \u00a0\u00a0Purchased goods in transit —- H\u00e0ng mua \u0111ang \u0111i tr\u00ean \u0111\u01b0\u1eddng
\n77. \u00a0\u00a0Raw materials —- Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u t\u1ed3n kho
\n78. \u00a0\u00a0Receivables —- C\u00e1c kho\u1ea3n ph\u1ea3i thu
\n79. \u00a0\u00a0Receivables from customers —- Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng
\n80. \u00a0\u00a0Reconciliation: —- \u0111\u1ed1i chi\u1ebfu
\n81. \u00a0\u00a0Reserve fund —- Qu\u1ef9 d\u1ef1 tr\u1eef
\n82. \u00a0\u00a0Retained earnings —- L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i
\n83. \u00a0\u00a0Revenue deductions —- C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb
\n84. \u00a0\u00a0Sales expenses —- Chi ph\u00ed b\u00e1n h\u00e0ng
\n85. \u00a0\u00a0Sales rebates —- Gi\u1ea3m gi\u00e1 b\u00e1n h\u00e0ng
\n86. \u00a0\u00a0Sales returns —- H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i
\n87. \u00a0\u00a0Short-term borrowings —- Vay ng\u1eafn h\u1ea1n
\n88. \u00a0\u00a0Short-term investments —- C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n
\n89. \u00a0\u00a0Short-term liabilities —- N\u1ee3 ng\u1eafn h\u1ea1n
\n90. \u00a0\u00a0Short-term mortgages, collateral, deposits—- C\u00e1c kho\u1ea3n th\u1ebf ch\u1ea5p, k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 ng\u1eafn h\u1ea1n
\n91. \u00a0\u00a0Short-term security investments —- \u0110\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n ng\u1eafn h\u1ea1n
\n92. \u00a0\u00a0Stockholders’ equity —- Ngu\u1ed3n v\u1ed1n kinh doanh<\/p>\n

Tham kh\u1ea3o th\u00eam: Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn ghi b\u1eb1ng c\u1ea5p b\u1eb1ng Ti\u1ebfng Anh<\/a><\/p>\n

 <\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Accounting entry: —- b\u00fat to\u00e1n 2. \u00a0\u00a0\u00a0\u00a0Accrued expenses —- Chi ph\u00ed ph\u1ea3i tr\u1ea3 3. \u00a0\u00a0\u00a0\u00a0Accumulated: —- l\u0169y k\u1ebf 4. \u00a0\u00a0\u00a0\u00a0Advanced payments to suppliers —- Tr\u1ea3 tr\u01b0\u1edbc ng\u01b0\u01a1\u0300i b\u00e1n 5. \u00a0\u00a0\u00a0\u00a0Advances to employees —- T\u1ea1m \u1ee9ng 6. \u00a0\u00a0\u00a0\u00a0Assets —- T\u00e0i s\u1ea3n 7. \u00a0\u00a0\u00a0\u00a0Balance sheet —- B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n 8. \u00a0\u00a0\u00a0\u00a0Bookkeeper: —- ng\u01b0\u1eddi l\u1eadp b\u00e1o […]<\/p>\n","protected":false},"author":1,"featured_media":20776,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-4973","post","type-post","status-publish","format-standard","has-post-thumbnail","category-ngu-phap-tu-vung"],"_links":{"self":[{"href":"https:\/\/bkmos.com\/blog\/wp-json\/wp\/v2\/posts\/4973","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bkmos.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bkmos.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bkmos.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bkmos.com\/blog\/wp-json\/wp\/v2\/comments?post=4973"}],"version-history":[{"count":0,"href":"https:\/\/bkmos.com\/blog\/wp-json\/wp\/v2\/posts\/4973\/revisions"}],"wp:attachment":[{"href":"https:\/\/bkmos.com\/blog\/wp-json\/wp\/v2\/media?parent=4973"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bkmos.com\/blog\/wp-json\/wp\/v2\/categories?post=4973"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bkmos.com\/blog\/wp-json\/wp\/v2\/tags?post=4973"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}