{"id":4973,"date":"2020-08-26T08:49:19","date_gmt":"2020-08-26T01:49:19","guid":{"rendered":"https:\/\/bkmos.com\/?p=4973"},"modified":"2026-07-28T08:02:09","modified_gmt":"2026-07-28T08:02:09","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":"<p><strong>T\u1eeb v\u1ef1ng ti\u1ebfng Anh chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n<\/strong> xu\u1ea5t hi\u1ec7n th\u01b0\u1eddng xuy\u00ean trong s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n, t\u00e0i li\u1ec7u thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p. Vi\u1ec7c hi\u1ec3u \u0111\u00fang thu\u1eadt ng\u1eef kh\u00f4ng ch\u1ec9 h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi h\u1ecdc k\u1ebf to\u00e1n m\u00e0 c\u00f2n c\u1ea7n thi\u1ebft \u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n vi\u00ean, bi\u00ean d\u1ecbch vi\u00ean v\u00e0 nh\u1eefng ng\u01b0\u1eddi th\u01b0\u1eddng xuy\u00ean l\u00e0m vi\u1ec7c v\u1edbi t\u00e0i li\u1ec7u t\u00e0i ch\u00ednh song ng\u1eef.<\/p>\n<p>Danh s\u00e1ch d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u00e1c thu\u1eadt ng\u1eef k\u1ebf to\u00e1n Anh \u2013 Vi\u1ec7t th\u01b0\u1eddng g\u1eb7p, t\u1eadp trung v\u00e0o t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n, doanh thu, chi ph\u00ed, c\u00f4ng n\u1ee3, h\u00e0ng t\u1ed3n kho v\u00e0 c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Ng\u01b0\u1eddi \u0111\u1ecdc c\u00f3 th\u1ec3 tra c\u1ee9u th\u00eam t\u1ea1i <a href=\"https:\/\/bkmos.com\/blog\/ngu-phap-tu-vung\/kho-tu-vung-thuat-ngu\/\">Kho t\u1eeb v\u1ef1ng v\u00e0 thu\u1eadt ng\u1eef \u0111a ng\u00f4n ng\u1eef<\/a> c\u1ee7a BKMOS.<\/p>\n<p><em>L\u01b0u \u00fd: C\u00e1ch s\u1eed d\u1ee5ng thu\u1eadt ng\u1eef c\u00f3 th\u1ec3 thay \u0111\u1ed5i t\u00f9y theo lo\u1ea1i t\u00e0i li\u1ec7u, h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 ng\u1eef c\u1ea3nh c\u1ee5 th\u1ec3. Khi d\u1ecbch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ho\u1eb7c h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n, c\u1ea7n \u0111\u1ed1i chi\u1ebfu thu\u1eadt ng\u1eef xuy\u00ean su\u1ed1t to\u00e0n b\u1ed9 t\u00e0i li\u1ec7u thay v\u00ec d\u1ecbch t\u1eebng t\u1eeb ri\u00eang l\u1ebb.<\/em><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_83 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">N\u1ed9i dung ch\u00ednh<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/bkmos.com\/blog\/ngu-phap-tu-vung\/tu-vung-chuyen-nganh-ke-toan\/#Danh_sach_tu_vung_tieng_Anh_chuyen_nganh_ke_toan\" >Danh s\u00e1ch t\u1eeb v\u1ef1ng ti\u1ebfng Anh chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bkmos.com\/blog\/ngu-phap-tu-vung\/tu-vung-chuyen-nganh-ke-toan\/#Nhung_nhom_thuat_ngu_ke_toan_can_dac_biet_luu_y\" >Nh\u1eefng nh\u00f3m thu\u1eadt ng\u1eef k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bkmos.com\/blog\/ngu-phap-tu-vung\/tu-vung-chuyen-nganh-ke-toan\/#Cach_su_dung_tu_vung_ke_toan_hieu_qua\" >C\u00e1ch s\u1eed d\u1ee5ng t\u1eeb v\u1ef1ng k\u1ebf to\u00e1n hi\u1ec7u qu\u1ea3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bkmos.com\/blog\/ngu-phap-tu-vung\/tu-vung-chuyen-nganh-ke-toan\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Danh_sach_tu_vung_tieng_Anh_chuyen_nganh_ke_toan\"><\/span>Danh s\u00e1ch t\u1eeb v\u1ef1ng ti\u1ebfng Anh chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<th scope=\"col\">STT<\/th>\n<th scope=\"col\">Thu\u1eadt ng\u1eef ti\u1ebfng Anh<\/th>\n<th scope=\"col\">Ngh\u0129a ti\u1ebfng Vi\u1ec7t<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1<\/td>\n<td><strong>Accounting entry<\/strong><\/td>\n<td>b\u00fat to\u00e1n<\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td><strong>Accrued expenses<\/strong><\/td>\n<td>Chi ph\u00ed ph\u1ea3i tr\u1ea3<\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td><strong>Accumulated<\/strong><\/td>\n<td>l\u0169y k\u1ebf<\/td>\n<\/tr>\n<tr>\n<td>4<\/td>\n<td><strong>Advances to suppliers<\/strong><\/td>\n<td>Tr\u1ea3 tr\u01b0\u1edbc ng\u01b0\u01a1\u0300i b\u00e1n<\/td>\n<\/tr>\n<tr>\n<td>5<\/td>\n<td><strong>Advances to employees<\/strong><\/td>\n<td>T\u1ea1m \u1ee9ng<\/td>\n<\/tr>\n<tr>\n<td>6<\/td>\n<td><strong>Assets<\/strong><\/td>\n<td>T\u00e0i s\u1ea3n<\/td>\n<\/tr>\n<tr>\n<td>7<\/td>\n<td><strong>Balance sheet<\/strong><\/td>\n<td>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/td>\n<\/tr>\n<tr>\n<td>8<\/td>\n<td><strong>Report preparer<\/strong><\/td>\n<td>ng\u01b0\u1eddi l\u1eadp b\u00e1o c\u00e1o<\/td>\n<\/tr>\n<tr>\n<td>9<\/td>\n<td><strong>Capital construction<\/strong><\/td>\n<td>x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/td>\n<\/tr>\n<tr>\n<td>10<\/td>\n<td><strong>Cash<\/strong><\/td>\n<td>Ti\u1ec1n m\u1eb7t<\/td>\n<\/tr>\n<tr>\n<td>11<\/td>\n<td><strong>Cash at bank<\/strong><\/td>\n<td>Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/td>\n<\/tr>\n<tr>\n<td>12<\/td>\n<td><strong>Cash in hand<\/strong><\/td>\n<td>Ti\u1ec1n m\u1eb7t t\u1ea1i qu\u1ef9<\/td>\n<\/tr>\n<tr>\n<td>13<\/td>\n<td><strong>Cash in transit<\/strong><\/td>\n<td>Ti\u1ec1n \u0111ang chuy\u1ec3n<\/td>\n<\/tr>\n<tr>\n<td>14<\/td>\n<td><strong>Acceptance and handover<\/strong><\/td>\n<td>nghi\u1ec7m thu<\/td>\n<\/tr>\n<tr>\n<td>15<\/td>\n<td><strong>Construction in progress<\/strong><\/td>\n<td>Chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang<\/td>\n<\/tr>\n<tr>\n<td>16<\/td>\n<td><strong>Cost of goods sold<\/strong><\/td>\n<td>Gi\u00e1 v\u1ed1n b\u00e1n h\u00e0ng<\/td>\n<\/tr>\n<tr>\n<td>17<\/td>\n<td><strong>Current assets<\/strong><\/td>\n<td>T\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng v\u00e0 \u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td>18<\/td>\n<td><strong>Current portion of long-term liabilities<\/strong><\/td>\n<td>N\u1ee3 d\u00e0i h\u1ea1n \u0111\u1ebfn h\u1ea1n tr\u1ea3<\/td>\n<\/tr>\n<tr>\n<td>19<\/td>\n<td><strong>Deferred expenses<\/strong><\/td>\n<td>Chi ph\u00ed ch\u1edd k\u1ebft chuy\u1ec3n<\/td>\n<\/tr>\n<tr>\n<td>20<\/td>\n<td><strong>Advances from customers<\/strong><\/td>\n<td>Ng\u01b0\u1eddi mua tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc<\/td>\n<\/tr>\n<tr>\n<td>21<\/td>\n<td><strong>Accumulated depreciation of tangible fixed assets<\/strong><\/td>\n<td>Hao m\u00f2n lu\u1ef9 k\u1ebf t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/td>\n<\/tr>\n<tr>\n<td>22<\/td>\n<td><strong>Accumulated amortization of intangible fixed assets<\/strong><\/td>\n<td>Hoa m\u00f2n lu\u1ef9 k\u1ebf t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/td>\n<\/tr>\n<tr>\n<td>23<\/td>\n<td><strong>Accumulated depreciation of finance lease fixed assets<\/strong><\/td>\n<td>Hao m\u00f2n lu\u1ef9 k\u1ebf t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh<\/td>\n<\/tr>\n<tr>\n<td>24<\/td>\n<td><strong>Equity and funds<\/strong><\/td>\n<td>V\u1ed1n v\u00e0 qu\u1ef9<\/td>\n<\/tr>\n<tr>\n<td>25<\/td>\n<td><strong>Exchange rate differences<\/strong><\/td>\n<td>Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1<\/td>\n<\/tr>\n<tr>\n<td>26<\/td>\n<td><strong>Payment order<\/strong><\/td>\n<td>\u1ee7y nhi\u1ec7m chi<\/td>\n<\/tr>\n<tr>\n<td>27<\/td>\n<td><strong>Finance costs<\/strong><\/td>\n<td>Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/td>\n<\/tr>\n<tr>\n<td>28<\/td>\n<td><strong>Extraordinary expenses<\/strong><\/td>\n<td>Chi ph\u00ed b\u1ea5t th\u01b0\u1eddng<\/td>\n<\/tr>\n<tr>\n<td>29<\/td>\n<td><strong>Extraordinary income<\/strong><\/td>\n<td>Thu nh\u1eadp b\u1ea5t th\u01b0\u1eddng<\/td>\n<\/tr>\n<tr>\n<td>30<\/td>\n<td><strong>Extraordinary profit<\/strong><\/td>\n<td>L\u1ee3i nhu\u1eadn b\u1ea5t th\u01b0\u1eddng<\/td>\n<\/tr>\n<tr>\n<td>31<\/td>\n<td><strong>Figures in: VND millions<\/strong><\/td>\n<td>\u0110\u01a1n v\u1ecb t\u00ednh: tri\u1ec7u \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td>32<\/td>\n<td><strong>Financial ratios<\/strong><\/td>\n<td>Ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh<\/td>\n<\/tr>\n<tr>\n<td>33<\/td>\n<td><strong>Financials<\/strong><\/td>\n<td>T\u00e0i ch\u00ednh<\/td>\n<\/tr>\n<tr>\n<td>34<\/td>\n<td><strong>Finished goods<\/strong><\/td>\n<td>Th\u00e0nh ph\u1ea9m t\u1ed3n kho<\/td>\n<\/tr>\n<tr>\n<td>35<\/td>\n<td><strong>Historical cost of tangible fixed assets<\/strong><\/td>\n<td>Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/td>\n<\/tr>\n<tr>\n<td>36<\/td>\n<td><strong>Fixed assets<\/strong><\/td>\n<td>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/td>\n<\/tr>\n<tr>\n<td>37<\/td>\n<td><strong>General and administrative expenses<\/strong><\/td>\n<td>Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/td>\n<\/tr>\n<tr>\n<td>38<\/td>\n<td><strong>Goods sent for sale<\/strong><\/td>\n<td>H\u00e0ng g\u1eedi \u0111i b\u00e1n<\/td>\n<\/tr>\n<tr>\n<td>39<\/td>\n<td><strong>Gross profit<\/strong><\/td>\n<td>L\u1ee3i nhu\u1eadn t\u1ed5ng<\/td>\n<\/tr>\n<tr>\n<td>40<\/td>\n<td><strong>Gross revenue<\/strong><\/td>\n<td>Doanh thu t\u1ed5ng<\/td>\n<\/tr>\n<tr>\n<td>41<\/td>\n<td><strong>Finance income<\/strong><\/td>\n<td>Thu nh\u1eadp ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/td>\n<\/tr>\n<tr>\n<td>42<\/td>\n<td><strong>Tools and supplies in stock<\/strong><\/td>\n<td>C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 trong kho<\/td>\n<\/tr>\n<tr>\n<td>43<\/td>\n<td><strong>Historical cost of intangible fixed assets<\/strong><\/td>\n<td>Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/td>\n<\/tr>\n<tr>\n<td>44<\/td>\n<td><strong>Intangible fixed assets<\/strong><\/td>\n<td>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/td>\n<\/tr>\n<tr>\n<td>45<\/td>\n<td><strong>Intra-company payables<\/strong><\/td>\n<td>Ph\u1ea3i tr\u1ea3 c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9<\/td>\n<\/tr>\n<tr>\n<td>46<\/td>\n<td><strong>Inventory<\/strong><\/td>\n<td>H\u00e0ng t\u1ed3n kho<\/td>\n<\/tr>\n<tr>\n<td>47<\/td>\n<td><strong>Investment and development fund<\/strong><\/td>\n<td>Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n<\/td>\n<\/tr>\n<tr>\n<td>48<\/td>\n<td><strong>Open a sub-account<\/strong><\/td>\n<td>m\u1edf ti\u1ec3u kho\u1ea3n<\/td>\n<\/tr>\n<tr>\n<td>49<\/td>\n<td><strong>Historical cost of finance lease fixed assets<\/strong><\/td>\n<td>Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh<\/td>\n<\/tr>\n<tr>\n<td>50<\/td>\n<td><strong>Finance lease fixed assets<\/strong><\/td>\n<td>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh<\/td>\n<\/tr>\n<tr>\n<td>51<\/td>\n<td><strong>Liabilities<\/strong><\/td>\n<td>N\u1ee3 ph\u1ea3i tr\u1ea3<\/td>\n<\/tr>\n<tr>\n<td>52<\/td>\n<td><strong>Long-term borrowings<\/strong><\/td>\n<td>Vay d\u00e0i h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td>53<\/td>\n<td><strong>Long-term financial investments<\/strong><\/td>\n<td>C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td>54<\/td>\n<td><strong>Long-term liabilities<\/strong><\/td>\n<td>N\u1ee3 d\u00e0i h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td>55<\/td>\n<td><strong>Long-term mortgages, collateral and deposits<\/strong><\/td>\n<td>C\u00e1c kho\u1ea3n th\u1ebf ch\u1ea5p, k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 d\u00e0i h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td>56<\/td>\n<td><strong>Long-term investments in securities<\/strong><\/td>\n<td>\u0110\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n d\u00e0i h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td>57<\/td>\n<td><strong>Merchandise inventory<\/strong><\/td>\n<td>H\u00e0ng ho\u00e1 t\u1ed3n kho<\/td>\n<\/tr>\n<tr>\n<td>58<\/td>\n<td><strong>Net profit<\/strong><\/td>\n<td>L\u1ee3i nhu\u1eadn thu\u1ea7n<\/td>\n<\/tr>\n<tr>\n<td>59<\/td>\n<td><strong>Net revenue<\/strong><\/td>\n<td>Doanh thu thu\u1ea7n<\/td>\n<\/tr>\n<tr>\n<td>60<\/td>\n<td><strong>Non-business funding source<\/strong><\/td>\n<td>Ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p<\/td>\n<\/tr>\n<tr>\n<td>61<\/td>\n<td><strong>Non-business expenditures<\/strong><\/td>\n<td>Chi s\u1ef1 nghi\u1ec7p<\/td>\n<\/tr>\n<tr>\n<td>62<\/td>\n<td><strong>Non-current assets<\/strong><\/td>\n<td>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td>63<\/td>\n<td><strong>Profit from business operations<\/strong><\/td>\n<td>L\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng SXKD<\/td>\n<\/tr>\n<tr>\n<td>64<\/td>\n<td><strong>Other current assets<\/strong><\/td>\n<td>T\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng kh\u00e1c<\/td>\n<\/tr>\n<tr>\n<td>65<\/td>\n<td><strong>Other funds<\/strong><\/td>\n<td>Ngu\u1ed3n kinh ph\u00ed, qu\u1ef9 kh\u00e1c<\/td>\n<\/tr>\n<tr>\n<td>66<\/td>\n<td><strong>Other long-term liabilities<\/strong><\/td>\n<td>N\u1ee3 d\u00e0i h\u1ea1n kh\u00e1c<\/td>\n<\/tr>\n<tr>\n<td>67<\/td>\n<td><strong>Other liabilities<\/strong><\/td>\n<td>N\u1ee3 kh\u00e1c<\/td>\n<\/tr>\n<tr>\n<td>68<\/td>\n<td><strong>Other receivables<\/strong><\/td>\n<td>C\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c<\/td>\n<\/tr>\n<tr>\n<td>69<\/td>\n<td><strong>Other short-term investments<\/strong><\/td>\n<td>\u0110\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n kh\u00e1c<\/td>\n<\/tr>\n<tr>\n<td>70<\/td>\n<td><strong>Owners\u2019 equity<\/strong><\/td>\n<td>Ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/td>\n<\/tr>\n<tr>\n<td>71<\/td>\n<td><strong>Payables to employees<\/strong><\/td>\n<td>Ph\u1ea3i tr\u1ea3 c\u00f4ng nh\u00e2n vi\u00ean<\/td>\n<\/tr>\n<tr>\n<td>72<\/td>\n<td><strong>Prepaid expenses<\/strong><\/td>\n<td>Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/td>\n<\/tr>\n<tr>\n<td>73<\/td>\n<td><strong>Profit before tax<\/strong><\/td>\n<td>L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td>74<\/td>\n<td><strong>Profit from financial activities<\/strong><\/td>\n<td>L\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/td>\n<\/tr>\n<tr>\n<td>75<\/td>\n<td><strong>Provision for inventory write-down<\/strong><\/td>\n<td>D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho<\/td>\n<\/tr>\n<tr>\n<td>76<\/td>\n<td><strong>Purchased goods in transit<\/strong><\/td>\n<td>H\u00e0ng mua \u0111ang \u0111i tr\u00ean \u0111\u01b0\u1eddng<\/td>\n<\/tr>\n<tr>\n<td>77<\/td>\n<td><strong>Raw materials<\/strong><\/td>\n<td>Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u t\u1ed3n kho<\/td>\n<\/tr>\n<tr>\n<td>78<\/td>\n<td><strong>Receivables<\/strong><\/td>\n<td>C\u00e1c kho\u1ea3n ph\u1ea3i thu<\/td>\n<\/tr>\n<tr>\n<td>79<\/td>\n<td><strong>Trade receivables<\/strong><\/td>\n<td>Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/td>\n<\/tr>\n<tr>\n<td>80<\/td>\n<td><strong>Reconciliation<\/strong><\/td>\n<td>\u0111\u1ed1i chi\u1ebfu<\/td>\n<\/tr>\n<tr>\n<td>81<\/td>\n<td><strong>Reserve fund<\/strong><\/td>\n<td>Qu\u1ef9 d\u1ef1 tr\u1eef<\/td>\n<\/tr>\n<tr>\n<td>82<\/td>\n<td><strong>Retained earnings<\/strong><\/td>\n<td>L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i<\/td>\n<\/tr>\n<tr>\n<td>83<\/td>\n<td><strong>Revenue deductions<\/strong><\/td>\n<td>C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb<\/td>\n<\/tr>\n<tr>\n<td>84<\/td>\n<td><strong>Selling expenses<\/strong><\/td>\n<td>Chi ph\u00ed b\u00e1n h\u00e0ng<\/td>\n<\/tr>\n<tr>\n<td>85<\/td>\n<td><strong>Sales rebates<\/strong><\/td>\n<td>Gi\u1ea3m gi\u00e1 b\u00e1n h\u00e0ng<\/td>\n<\/tr>\n<tr>\n<td>86<\/td>\n<td><strong>Sales returns<\/strong><\/td>\n<td>H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/td>\n<\/tr>\n<tr>\n<td>87<\/td>\n<td><strong>Short-term borrowings<\/strong><\/td>\n<td>Vay ng\u1eafn h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td>88<\/td>\n<td><strong>Short-term financial investments<\/strong><\/td>\n<td>C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td>89<\/td>\n<td><strong>Short-term liabilities<\/strong><\/td>\n<td>N\u1ee3 ng\u1eafn h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td>90<\/td>\n<td><strong>Short-term mortgages, collateral and deposits<\/strong><\/td>\n<td>C\u00e1c kho\u1ea3n th\u1ebf ch\u1ea5p, k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 ng\u1eafn h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td>91<\/td>\n<td><strong>Short-term investments in securities<\/strong><\/td>\n<td>\u0110\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n ng\u1eafn h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td>92<\/td>\n<td><strong>Business capital<\/strong><\/td>\n<td>Ngu\u1ed3n v\u1ed1n kinh doanh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_nhom_thuat_ngu_ke_toan_can_dac_biet_luu_y\"><\/span>Nh\u1eefng nh\u00f3m thu\u1eadt ng\u1eef k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Khi s\u1eed d\u1ee5ng danh s\u00e1ch tr\u00ean, ng\u01b0\u1eddi h\u1ecdc n\u00ean ph\u00e2n lo\u1ea1i thu\u1eadt ng\u1eef theo t\u1eebng nh\u00f3m nghi\u1ec7p v\u1ee5 \u0111\u1ec3 d\u1ec5 ghi nh\u1edb v\u00e0 h\u1ea1n ch\u1ebf nh\u1ea7m l\u1eabn:<\/p>\n<ul>\n<li><strong>T\u00e0i s\u1ea3n:<\/strong> assets, current assets, non-current assets, fixed assets, inventory v\u00e0 receivables.<\/li>\n<li><strong>Ngu\u1ed3n v\u1ed1n v\u00e0 c\u00f4ng n\u1ee3:<\/strong> owners\u2019 equity, liabilities, borrowings, payables v\u00e0 business capital.<\/li>\n<li><strong>Doanh thu v\u00e0 l\u1ee3i nhu\u1eadn:<\/strong> gross revenue, net revenue, gross profit, net profit v\u00e0 retained earnings.<\/li>\n<li><strong>Chi ph\u00ed:<\/strong> accrued expenses, prepaid expenses, selling expenses, finance costs v\u00e0 general and administrative expenses.<\/li>\n<li><strong>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/strong> historical cost, accumulated depreciation, tangible fixed assets, intangible fixed assets v\u00e0 finance lease fixed assets.<\/li>\n<\/ul>\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c thu\u1eadt ng\u1eef li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf, t\u1edd khai v\u00e0 ki\u1ec3m tra thu\u1ebf, b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam <a href=\"https:\/\/bkmos.com\/blog\/ngu-phap-tu-vung\/tu-dien-tieng-anh-chuyen-nganh-thue\/\">T\u1eeb \u0111i\u1ec3n ti\u1ebfng Anh chuy\u00ean ng\u00e0nh thu\u1ebf<\/a>. C\u00e1c thu\u1eadt ng\u1eef v\u1ec1 t\u00edn d\u1ee5ng, thanh to\u00e1n, t\u00e0i kho\u1ea3n v\u00e0 giao d\u1ecbch ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p t\u1ea1i b\u00e0i <a href=\"https:\/\/bkmos.com\/blog\/ngu-phap-tu-vung\/193-tu-vung-tieng-anh-chuyen-nganh-ngan-hang\/\">193 t\u1eeb v\u1ef1ng ti\u1ebfng Anh chuy\u00ean ng\u00e0nh ng\u00e2n h\u00e0ng<\/a>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_su_dung_tu_vung_ke_toan_hieu_qua\"><\/span>C\u00e1ch s\u1eed d\u1ee5ng t\u1eeb v\u1ef1ng k\u1ebf to\u00e1n hi\u1ec7u qu\u1ea3<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Kh\u00f4ng n\u00ean h\u1ecdc thu\u1eadt ng\u1eef k\u1ebf to\u00e1n nh\u01b0 nh\u1eefng t\u1eeb \u0111\u01a1n l\u1ebb. Ng\u01b0\u1eddi h\u1ecdc c\u00f3 th\u1ec3 \u0111\u1eb7t m\u1ed7i thu\u1eadt ng\u1eef trong m\u1ed9t c\u1ee5m t\u1eeb ho\u1eb7c d\u00f2ng b\u00e1o c\u00e1o th\u1ef1c t\u1ebf, ch\u1eb3ng h\u1ea1n nh\u01b0 <em>trade receivables<\/em>, <em>cost of goods sold<\/em>, <em>profit before tax<\/em> ho\u1eb7c <em>accumulated depreciation of tangible fixed assets<\/em>. C\u00e1ch h\u1ecdc theo nh\u00f3m nghi\u1ec7p v\u1ee5 s\u1ebd gi\u00fap ph\u00e2n bi\u1ec7t nh\u1eefng kh\u00e1i ni\u1ec7m c\u00f3 h\u00ecnh th\u1ee9c g\u1ea7n gi\u1ed1ng nhau nh\u01b0ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u1edf c\u00e1c v\u1ecb tr\u00ed kh\u00e1c nhau tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<p>Sinh vi\u00ean c\u1ea7n \u0111\u1ed1i chi\u1ebfu t\u00ean h\u1ecdc ph\u1ea7n, chuy\u00ean ng\u00e0nh ho\u1eb7c n\u1ed9i dung tr\u00ean b\u1ea3ng \u0111i\u1ec3m c\u00f3 th\u1ec3 xem th\u00eam b\u00e0i <a href=\"https:\/\/bkmos.com\/blog\/ngu-phap-tu-vung\/cac-mon-hoc-nganh-ke-toan-bang-tieng-anh\/\">C\u00e1c m\u00f4n h\u1ecdc ng\u00e0nh k\u1ebf to\u00e1n b\u1eb1ng ti\u1ebfng Anh<\/a>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span>K\u1ebft lu\u1eadn<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Danh s\u00e1ch t\u1eeb v\u1ef1ng ti\u1ebfng Anh chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n tr\u00ean \u0111\u00e2y cung c\u1ea5p nh\u1eefng thu\u1eadt ng\u1eef n\u1ec1n t\u1ea3ng th\u01b0\u1eddng g\u1eb7p trong s\u1ed5 s\u00e1ch, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 h\u1ed3 s\u01a1 doanh nghi\u1ec7p. Tuy nhi\u00ean, m\u1ed9t thu\u1eadt ng\u1eef c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n kh\u00e1c nhau t\u00f9y theo h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n, lo\u1ea1i b\u00e1o c\u00e1o v\u00e0 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng t\u00e0i li\u1ec7u. V\u00ec v\u1eady, khi d\u1ecbch ho\u1eb7c hi\u1ec7u \u0111\u00ednh t\u00e0i li\u1ec7u, c\u1ea7n xem x\u00e9t \u0111\u1ed3ng th\u1eddi ng\u1eef c\u1ea3nh, c\u1ea5u tr\u00fac bi\u1ec3u m\u1eabu v\u00e0 m\u1ed1i li\u00ean h\u1ec7 gi\u1eefa c\u00e1c ch\u1ec9 ti\u00eau.<\/p>\n<p>\u0110\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, h\u1ed3 s\u01a1 k\u1ebf to\u00e1n \u2013 ki\u1ec3m to\u00e1n, t\u00e0i li\u1ec7u ng\u00e2n h\u00e0ng ho\u1eb7c h\u1ed3 s\u01a1 doanh nghi\u1ec7p c\u1ea7n s\u1eed d\u1ee5ng ch\u00ednh th\u1ee9c, kh\u00e1ch h\u00e0ng c\u00f3 th\u1ec3 tham kh\u1ea3o d\u1ecbch v\u1ee5 <a href=\"https:\/\/bkmos.com\/dich-thuat-chuyen-nganh\/tai-chinh\/\">d\u1ecbch thu\u1eadt t\u00e0i ch\u00ednh \u2013 ng\u00e2n h\u00e0ng chuy\u00ean nghi\u1ec7p<\/a> c\u1ee7a BKMOS \u0111\u1ec3 \u0111\u01b0\u1ee3c ki\u1ec3m tra t\u00e0i li\u1ec7u v\u00e0 t\u01b0 v\u1ea5n ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd ph\u00f9 h\u1ee3p.<\/p>\n<p><strong>BKMOS \u2013 Chuy\u00ean gia d\u1ecbch thu\u1eadt c\u1ee7a b\u1ea1n.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u1eeb v\u1ef1ng ti\u1ebfng Anh chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n xu\u1ea5t hi\u1ec7n th\u01b0\u1eddng xuy\u00ean trong s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n, t\u00e0i li\u1ec7u thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p. Vi\u1ec7c hi\u1ec3u \u0111\u00fang thu\u1eadt ng\u1eef kh\u00f4ng ch\u1ec9 h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi h\u1ecdc k\u1ebf to\u00e1n m\u00e0 c\u00f2n c\u1ea7n thi\u1ebft \u0111\u1ed1i v\u1edbi [&#8230;]\n","protected":false},"author":1,"featured_media":20776,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[65],"class_list":["post-4973","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ngu-phap-tu-vung","tag-tu-vung-tieng-anh-theo-linh-vuc"],"_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":1,"href":"https:\/\/bkmos.com\/blog\/wp-json\/wp\/v2\/posts\/4973\/revisions"}],"predecessor-version":[{"id":22854,"href":"https:\/\/bkmos.com\/blog\/wp-json\/wp\/v2\/posts\/4973\/revisions\/22854"}],"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}]}}