{"id":717,"date":"2017-07-04T05:37:34","date_gmt":"2017-07-03T22:37:34","guid":{"rendered":"http:\/\/congtydichthuat.com\/?p=717"},"modified":"2017-07-04T05:37:34","modified_gmt":"2017-07-03T22:37:34","slug":"tu-vung-tieng-anh-dich-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/bkmos.com\/blog\/ngu-phap-tu-vung\/tu-vung-tieng-anh-dich-bao-cao-tai-chinh","title":{"rendered":"T\u1eeb v\u1ef1ng ti\u1ebfng Anh d\u1ecbch B\u00e1o C\u00e1o t\u00e0i ch\u00ednh"},"content":{"rendered":"
\n
\n
Short-term assets: t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n<\/div>\n<\/div>\n<\/div>\n
\n
\n
Cash and cash equivalents: ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n<\/div>\n<\/div>\n<\/div>\n
\n
\n
Short-term investments: \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n<\/div>\n<\/div>\n<\/div>\n
\n
\n
Trading securities: ch\u1ee9ng kho\u00e1n kinh doanh<\/div>\n<\/div>\n<\/div>\n
\n
\n
allowances for decline in value of trading securities: d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh<\/div>\n<\/div>\n<\/div>\n
\n
\n
held to maturity investments: \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n<\/div>\n<\/div>\n<\/div>\n
\n
\n
short-term receivables: c\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n<\/div>\n<\/div>\n<\/div>\n
\n
\n
short-term trade receivables: ph\u1ea3i thu ng\u1eafn h\u1ea1n c\u1ee7a kh\u00e1ch h\u00e0ng<\/div>\n<\/div>\n<\/div>\n
\n
\n
short-term repayments to suppliers: tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n ng\u1eafn h\u1ea1n<\/div>\n<\/div>\n<\/div>\n
\n
\n
short-term intra-company receivables: ph\u1ea3i thu n\u1ed9i b\u1ed9 ng\u1eafn h\u1ea1n<\/div>\n<\/div>\n<\/div>\n
\n
\n
receivables under schedule of construction contract: ph\u1ea3i thu theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/div>\n<\/div>\n<\/div>\n
\n
\n
short-term loan receivables: ph\u1ea3i thu v\u1ec1 cho vay ng\u1eafn h\u1ea1n<\/div>\n<\/div>\n<\/div>\n
\n
\n
other short-term receivables: ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00e1c<\/div>\n<\/div>\n<\/div>\n
\n
\n
short-term allowances for doubtful debts: d\u1ef1 ph\u00f2ng ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00f3 \u0111\u00f2i<\/div>\n<\/div>\n<\/div>\n
\n
\n
shortage of assets awaiting resolution: t\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd<\/div>\n<\/div>\n<\/div>\n
\n
\n
inventories: h\u00e0ng t\u1ed3n kho<\/div>\n<\/div>\n<\/div>\n
\n
\n
allowances for decline in value of inventories: d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho<\/div>\n<\/div>\n<\/div>\n
\n
\n
other current assets: t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n kh\u00e1c<\/div>\n<\/div>\n<\/div>\n
\n
\n
short-term prepaid expenses: chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ng\u1eafn h\u1ea1n<\/div>\n<\/div>\n<\/div>\n
\n
\n
deductible vat: thu\u1ebf gtgt \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/div>\n<\/div>\n<\/div>\n
\n
\n
taxes and other receivables from government budget: thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i thu nh\u00e0 n\u01b0\u1edbc<\/div>\n<\/div>\n<\/div>\n
\n
\n
government bonds purchased for resale: giao d\u1ecbch mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu ch\u00ednh ph\u1ee7<\/div>\n<\/div>\n<\/div>\n
\n
\n
long-term assets: t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n<\/div>\n<\/div>\n<\/div>\n
\n
\n
long-term receivables: c\u00e1c kho\u1ea3n ph\u1ea3i thu d\u00e0i h\u1ea1n<\/div>\n<\/div>\n<\/div>\n
\n
\n
long-term trade receivables: ph\u1ea3i thu d\u00e0i h\u1ea1n c\u1ee7a kh\u00e1ch h\u00e0ng<\/div>\n<\/div>\n<\/div>\n
\n
\n
long-term repayments to suppliers: tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n d\u00e0i h\u1ea1n<\/div>\n<\/div>\n<\/div>\n
\n
\n
working capital provided to sub-units: v\u1ed1n kinh doanh \u1edf \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/div>\n<\/div>\n<\/div>\n
\n
\n
long-term intra-company receivables: ph\u1ea3i thu n\u1ed9i b\u1ed9 d\u00e0i h\u1ea1n<\/div>\n<\/div>\n<\/div>\n
\n
\n
long-term loan receivables: ph\u1ea3i thu v\u1ec1 cho vay d\u00e0i h\u1ea1n<\/div>\n<\/div>\n<\/div>\n
\n
\n
other long-term receivables: ph\u1ea3i thu d\u00e0i h\u1ea1n kh\u00e1c<\/div>\n<\/div>\n<\/div>\n
\n
\n
long-term allowances for doubtful debts: d\u1ef1 ph\u00f2ng ph\u1ea3i thu d\u00e0i h\u1ea1n kh\u00f3 \u0111\u00f2i<\/div>\n<\/div>\n<\/div>\n
\n
\n
fixed assets: t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/div>\n<\/div>\n<\/div>\n
\n
\n
tangible fixed assets: t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/div>\n<\/div>\n<\/div>\n
\n
\n
finance lease fixed assets: t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh<\/div>\n<\/div>\n<\/div>\n
\n
\n
intangible fixed assets: t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/div>\n<\/div>\n<\/div>\n
\n
\n
historical costs: nguy\u00ean gi\u00e1<\/div>\n<\/div>\n<\/div>\n
\n
\n
accumulated depreciation: gi\u00e1 tr\u1ecb hao m\u00f2n lu\u1ef9 k\u1ebf<\/div>\n<\/div>\n<\/div>\n
\n
\n
investment properties: b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/div>\n<\/div>\n<\/div>\n
\n
\n
long-term assets in progress: t\u00e0i s\u1ea3n d\u1edf dang d\u00e0i h\u1ea1n<\/div>\n<\/div>\n<\/div>\n
\n
\n
long-term work in progress: chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang d\u00e0i h\u1ea1n<\/div>\n<\/div>\n<\/div>\n
\n
\n
construction in progress: chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang<\/div>\n<\/div>\n<\/div>\n
\n
\n
long-term investments: \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n<\/div>\n<\/div>\n<\/div>\n
\n
\n
investments in subsidiaries: \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con<\/div>\n<\/div>\n<\/div>\n
\n
\n
investments in joint ventures and associates: \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft<\/div>\n<\/div>\n<\/div>\n
\n
\n
investments in equity of other entities: \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c<\/div>\n<\/div>\n<\/div>\n
\n
\n
allowances for long-term investments: d\u1ef1 ph\u00f2ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n<\/div>\n<\/div>\n<\/div>\n
\n
\n
held to maturity investments: \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n<\/div>\n<\/div>\n<\/div>\n
\n
\n
other long-term assets: t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c<\/div>\n<\/div>\n<\/div>\n
\n
\n
long-term prepaid expenses: chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc d\u00e0i h\u1ea1n<\/div>\n<\/div>\n<\/div>\n
\n
\n
deferred income tax assets: t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i<\/div>\n<\/div>\n<\/div>\n
\n
\n
long-term equipment and spare parts for replacement: thi\u1ebft b\u1ecb, v\u1eadt t\u01b0, ph\u1ee5 t\u00f9ng thay th\u1ebf d\u00e0i h\u1ea1n<\/div>\n<\/div>\n<\/div>\n
\n
\n
other long-term assets: t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c<\/div>\n<\/div>\n<\/div>\n
\n
\n
short-term liabilities: n\u1ee3 ng\u1eafn h\u1ea1n<\/div>\n<\/div>\n<\/div>\n
\n
\n
short-term trade payables: ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n ng\u1eafn h\u1ea1n<\/div>\n<\/div>\n<\/div>\n
\n
\n
short-term prepayments from customers:\u00a0 ng\u01b0\u1eddi mua tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc ng\u1eafn h\u1ea1n<\/div>\n<\/div>\n<\/div>\n
\n
\n
taxes and other payables to government budget: thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc<\/div>\n<\/div>\n<\/div>\n
\n
\n
payables to employees: ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/div>\n<\/div>\n<\/div>\n
\n
\n
short-term accrued expenses: chi ph\u00ed ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n<\/div>\n<\/div>\n<\/div>\n
\n
\n
short-term intra-company payables: ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 ng\u1eafn h\u1ea1n<\/div>\n<\/div>\n<\/div>\n
\n
\n
payables under schedule of construction contract: ph\u1ea3i tr\u1ea3 theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/div>\n<\/div>\n<\/div>\n
\n
\n
short-term unearned revenues: doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n ng\u1eafn h\u1ea1n<\/div>\n<\/div>\n<\/div>\n
\n
\n
other short-term payments: ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n kh\u00e1c<\/div>\n<\/div>\n<\/div>\n
\n
\n
short-term borrowings and finance lease liabilities: vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n<\/div>\n<\/div>\n<\/div>\n
\n
\n
short-term provisions: d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n<\/div>\n<\/div>\n<\/div>\n
\n
\n
bonus and welfare fund: qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i<\/div>\n<\/div>\n<\/div>\n
\n
\n
price stabilization fund: qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1<\/div>\n<\/div>\n<\/div>\n
\n
\n
government bonds purchased for resale: giao d\u1ecbch mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu ch\u00ednh ph\u1ee7<\/div>\n<\/div>\n<\/div>\n
\n
\n
long-term liabilities: n\u1ee3 d\u00e0i h\u1ea1n<\/div>\n<\/div>\n<\/div>\n
\n
\n
long-term trade payables: ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n d\u00e0i h\u1ea1n<\/div>\n<\/div>\n<\/div>\n
\n
\n
long-term repayments from customers: ng\u01b0\u1eddi mua tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc d\u00e0i h\u1ea1n<\/div>\n<\/div>\n<\/div>\n
\n
\n
long-term accrued expenses: chi ph\u00ed ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n<\/div>\n<\/div>\n<\/div>\n
\n
\n
intra-company payables for operating capital received: ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 v\u1ec1 v\u1ed1n kinh doanh<\/div>\n<\/div>\n<\/div>\n
\n
\n
long-term intra-company payables: ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 d\u00e0i h\u1ea1n<\/div>\n<\/div>\n<\/div>\n
\n
\n
long-term unearned revenues: doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n d\u00e0i h\u1ea1n<\/div>\n<\/div>\n<\/div>\n
\n
\n
other long-term payables: ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n kh\u00e1c<\/div>\n<\/div>\n<\/div>\n
\n
\n
long-term borrowings and finance lease liabilities: vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n<\/div>\n<\/div>\n<\/div>\n
\n
\n
convertible bonds: tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i<\/div>\n<\/div>\n<\/div>\n
\n
\n
preference shares: c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i<\/div>\n<\/div>\n<\/div>\n
\n
\n
deferred income tax payables: thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3<\/div>\n<\/div>\n<\/div>\n
\n
\n
long-term provisions: d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n<\/div>\n<\/div>\n<\/div>\n
\n
\n
science and technology development fund: qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7<\/div>\n<\/div>\n<\/div>\n
\n
\n
owner\u2019s equity: v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/div>\n<\/div>\n<\/div>\n
\n
\n
contributed capital: v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/div>\n<\/div>\n<\/div>\n
\n
\n
ordinary shares with voting rights: c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft<\/div>\n<\/div>\n<\/div>\n
\n
\n
preference shares: c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i<\/div>\n<\/div>\n<\/div>\n
\n
\n
capital surplus: th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n<\/div>\n<\/div>\n<\/div>\n
\n
\n
conversion options on convertible bonds: quy\u1ec1n ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu<\/div>\n<\/div>\n<\/div>\n
\n
\n
other capital: v\u1ed1n kh\u00e1c c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/div>\n<\/div>\n<\/div>\n
\n
\n
treasury shares: c\u1ed5 phi\u1ebfu qu\u1ef9<\/div>\n<\/div>\n<\/div>\n
\n
\n
differences upon asset revaluation: ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n<\/div>\n<\/div>\n<\/div>\n
\n
\n
exchange rate differences: ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/div>\n<\/div>\n<\/div>\n
\n
\n
development and investment funds: qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n<\/div>\n<\/div>\n<\/div>\n
\n
\n
enterprise reorganization assistance fund: qu\u1ef9 h\u1ed7 tr\u1ee3 s\u1eafp x\u1ebfp doanh nghi\u1ec7p<\/div>\n<\/div>\n<\/div>\n
\n
\n
other equity funds: qu\u1ef9 kh\u00e1c thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/div>\n<\/div>\n<\/div>\n
\n
\n
undistributed profit after tax: l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/div>\n<\/div>\n<\/div>\n
\n
\n
undistributed profit after tax brought forward: lnst ch\u01b0a ph\u00e2n ph\u1ed1i l\u0169y k\u1ebf \u0111\u1ebfn cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc<\/div>\n<\/div>\n<\/div>\n
\n
\n
undistributed profit after tax for the current year: lnst ch\u01b0a ph\u00e2n ph\u1ed1i k\u1ef3 n\u00e0y<\/div>\n<\/div>\n<\/div>\n
\n
\n
capital expenditure funds: ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 xdcb<\/div>\n<\/div>\n<\/div>\n
\n
\n
funding sources and other funds: ngu\u1ed3n kinh ph\u00ed v\u00e0 qu\u1ef9 kh\u00e1c<\/div>\n<\/div>\n<\/div>\n
\n
\u00a0funding sources: ngu\u1ed3n kinh ph\u00ed<\/div>\n<\/div>\n
\n
\n
funds used for fixed asset acquisition: ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh tsc\u0111<\/div>\n<\/div>\n<\/div>\n
\n
\n
income statement: b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/div>\n<\/div>\n<\/div>\n
\n
\n
revenues from sales and services rendered: doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/div>\n<\/div>\n<\/div>\n
\n
\n
revenue deductions: c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/div>\n<\/div>\n<\/div>\n
\n
\n
net revenues from sales and services rendered: doanh thu thu\u1ea7n v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/div>\n<\/div>\n<\/div>\n
\n
\n
costs of goods sold: gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/div>\n<\/div>\n<\/div>\n
\n
\n
gross revenues from sales and services rendered: l\u1ee3i nhu\u1eadn g\u1ed9p v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/div>\n<\/div>\n<\/div>\n
\n
\n
financial income: doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/div>\n<\/div>\n<\/div>\n
\n
\n
financial expenses: chi ph\u00ed t\u00e0i ch\u00ednh<\/div>\n<\/div>\n<\/div>\n
\n
\n
in which: interest expenses: trong \u0111\u00f3: chi ph\u00ed l\u00e3i vay<\/div>\n<\/div>\n<\/div>\n
\n
\n
selling expenses: chi ph\u00ed b\u00e1n h\u00e0ng<\/div>\n<\/div>\n<\/div>\n
\n
\n
general administration expenses: chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/div>\n<\/div>\n<\/div>\n
\n
\n
net profits from operating activities: l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/div>\n<\/div>\n<\/div>\n
\n
\n
other income: thu nh\u1eadp kh\u00e1c<\/div>\n<\/div>\n<\/div>\n
\n
\n
other expenses: chi ph\u00ed kh\u00e1c<\/div>\n<\/div>\n<\/div>\n
\n
\n
other profits: l\u1ee3i nhu\u1eadn kh\u00e1c<\/div>\n<\/div>\n<\/div>\n
\n
\n
total net profit before tax: t\u1ed5ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf<\/div>\n<\/div>\n<\/div>\n
\n
\n
current corporate income tax expenses: chi ph\u00ed thu\u1ebf tndn hi\u1ec7n h\u00e0nh<\/div>\n<\/div>\n<\/div>\n
\n
\n
deferred corporate income tax expenses: chi ph\u00ed thu\u1ebf tndn ho\u00e3n l\u1ea1i<\/div>\n<\/div>\n<\/div>\n
\n
\n
profits after enterprise income tax: l\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/div>\n<\/div>\n<\/div>\n
\n
\n
basic earnings per share: l\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu<\/div>\n<\/div>\n<\/div>\n
\n
\n
diluted earnings per share: l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu<\/div>\n<\/div>\n<\/div>\n
\n
\n
cash flow statement: b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/div>\n<\/div>\n<\/div>\n
\n
\n
cash flows from operating activities: l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/div>\n<\/div>\n<\/div>\n
\n
\n
proceeds from sales and services rendered and other revenues: ti\u1ec1n thu t\u1eeb b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 doanh thu kh\u00e1c<\/div>\n<\/div>\n<\/div>\n
\n
\n
expenditures paid to suppliers: ti\u1ec1n chi tr\u1ea3 cho ng\u01b0\u1eddi cung c\u1ea5p h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5<\/div>\n<\/div>\n<\/div>\n
\n
\n
expenditures paid to employees: ti\u1ec1n chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/div>\n<\/div>\n<\/div>\n
\n
\n
paid interests: ti\u1ec1n l\u00e3i vay \u0111\u00e3 tr\u1ea3<\/div>\n<\/div>\n<\/div>\n
\n
\n
paid enterprise income tax: thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p<\/div>\n<\/div>\n<\/div>\n
\n
\n
other proceeds from operating activities: ti\u1ec1n thu kh\u00e1c t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/div>\n<\/div>\n<\/div>\n
\n
\n
other expenditures on operating activities: ti\u1ec1n chi kh\u00e1c cho ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/div>\n<\/div>\n<\/div>\n
\n
\n
net cash flows from operating activities: l\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/div>\n<\/div>\n<\/div>\n
\n
\n
cash flows from investing activities: l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/div>\n<\/div>\n<\/div>\n
\n
\n
expenditures on purchase and construction of fixed assets and long-term assets: ti\u1ec1n chi \u0111\u1ec3 mua s\u1eafm, x\u00e2y d\u1ef1ng tsc\u0111 v\u00e0 c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c<\/div>\n<\/div>\n<\/div>\n
\n
\n
proceeds from disposal or transfer of fixed assets and other long-term assets: ti\u1ec1n thu t\u1eeb thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n tsc\u0111 v\u00e0 c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c<\/div>\n<\/div>\n<\/div>\n
\n
\n
expenditures on loans and purchase of debt instruments from other entities: ti\u1ec1n chi cho vay, mua c\u00e1c c\u00f4ng c\u1ee5 n\u1ee3 c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c<\/div>\n<\/div>\n<\/div>\n
\n
\n
proceeds from lending or repurchase of debt instruments from other entities: ti\u1ec1n thu h\u1ed3i cho vay, b\u00e1n l\u1ea1i c\u00e1c c\u00f4ng c\u1ee5 n\u1ee3 c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c<\/div>\n<\/div>\n<\/div>\n
\n
\n
expenditures on equity investments in other entities: ti\u1ec1n chi \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c<\/div>\n<\/div>\n<\/div>\n
\n
\n
proceeds from equity investment in other entities: ti\u1ec1n thu h\u1ed3i \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c<\/div>\n<\/div>\n<\/div>\n
\n
\n
proceeds from interests, dividends and distributed profits: ti\u1ec1n thu l\u00e3i cho vay, c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia<\/div>\n<\/div>\n<\/div>\n
\n
<\/div>\n
\n
net cash flows from investing activities: l\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/div>\n<\/div>\n<\/div>\n
\n
\n
cash flows from financial activities: l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/div>\n<\/div>\n<\/div>\n
\n
\n
proceeds from issuance of shares and receipt of contributed capital: ti\u1ec1n thu t\u1eeb ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/div>\n<\/div>\n<\/div>\n
\n
\n
repayment of contributed capital and repurchase of stock issued: ti\u1ec1n tr\u1ea3 l\u1ea1i v\u1ed1n g\u00f3p cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu, mua l\u1ea1i c\u1ed5 phi\u1ebfu c\u1ee7a doanh nghi\u1ec7p \u0111\u00e3 ph\u00e1t h\u00e0nh<\/div>\n<\/div>\n<\/div>\n
\n
\n
proceeds from borrowings: ti\u1ec1n thu t\u1eeb \u0111i vay<\/div>\n<\/div>\n<\/div>\n
\n
\n
repayment of principal: ti\u1ec1n tr\u1ea3 n\u1ee3 g\u1ed1c vay<\/div>\n<\/div>\n<\/div>\n
\n
\u00a0repayment of financial principal: ti\u1ec1n tr\u1ea3 n\u1ee3 g\u1ed1c thu\u00ea t\u00e0i ch\u00ednh<\/div>\n<\/div>\n
\n
\n
dividends and profits paid to owners: c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u00e3 tr\u1ea3 cho ch\u1ee7 s\u1edf h\u1eefu<\/div>\n<\/div>\n<\/div>\n
\n
\n
net cash flows from financial activities: l\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/div>\n<\/div>\n<\/div>\n
\n
\n
net cash flows during the fiscal year: l\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n trong k\u1ef3<\/div>\n<\/div>\n<\/div>\n
\n
\n
cash and cash equivalents at the beginning of fiscal year:ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n \u0111\u1ea7u k\u1ef3<\/div>\n<\/div>\n<\/div>\n
\n
\n
effect of exchange rate fluctuations: \u1ea3nh h\u01b0\u1edfng c\u1ee7a thay \u0111\u1ed5i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7<\/div>\n<\/div>\n<\/div>\n
\n
\n
profit before tax: l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf<\/div>\n<\/div>\n<\/div>\n
\n
\n
cash and cash equivalents at the end of fiscal year: ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n cu\u1ed1i k\u1ef3<\/div>\n<\/div>\n<\/div>\n
\n
\n
adjustments for: \u0111i\u1ec1u ch\u1ec9nh cho c\u00e1c kho\u1ea3n<\/div>\n<\/div>\n<\/div>\n
\n
\n
depreciation of fixed assets and investment properties: kh\u1ea5u hao tsc\u0111 v\u00e0 b\u0111s\u0111t<\/div>\n<\/div>\n<\/div>\n
\n
\n
provisions: c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng<\/div>\n<\/div>\n<\/div>\n
\n
\n
gains (losses) on exchange rate differences from revaluation of accounts derived from foreign currencies: l\u00e3i, l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7<\/div>\n<\/div>\n<\/div>\n
\n
\n
gains (losses) on investing activities: l\u00e3i, l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/div>\n<\/div>\n<\/div>\n
\n
\n
interest expenses: chi ph\u00ed l\u00e3i vay<\/div>\n<\/div>\n<\/div>\n
\n
\n
other adjustments: c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c<\/div>\n<\/div>\n<\/div>\n
\n
\n
operating profit before changes in working capital: l\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u01b0\u1edbc thay \u0111\u1ed5i v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/div>\n<\/div>\n<\/div>\n
\n
\n
increase (decrease) in receivables: t\u0103ng, gi\u1ea3m c\u00e1c kho\u1ea3n ph\u1ea3i thu<\/div>\n<\/div>\n<\/div>\n
\n
\n
increase (decrease) in inventories: t\u0103ng, gi\u1ea3m h\u00e0ng t\u1ed3n kho<\/div>\n<\/div>\n<\/div>\n
\n
\n
increase (decrease) in payables (exclusive of interest payables, enterprise income tax payables): t\u0103ng, gi\u1ea3m c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 (kh\u00f4ng k\u1ec3 l\u00e3i vay ph\u1ea3i tr\u1ea3, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p)<\/div>\n<\/div>\n<\/div>\n
\n
\n
increase (decrease) in prepaid expenses: t\u0103ng, gi\u1ea3m chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/div>\n<\/div>\n<\/div>\n
\n
\n
increase (decrease) in trading securities: t\u0103ng, gi\u1ea3m ch\u1ee9ng kho\u00e1n kinh doanh<\/div>\n<\/div>\n<\/div>\n
\n
\n
interest paid: ti\u1ec1n l\u00e3i vay \u0111\u00e3 tr\u1ea3<\/div>\n<\/div>\n<\/div>\n
\n
\n
enterprise income tax paid: thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p<\/div>\n<\/div>\n<\/div>\n
\n
\n
other receipts from operating activities: ti\u1ec1n thu kh\u00e1c t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/div>\n<\/div>\n<\/div>\n
\n
\n
other payments on operating activities: ti\u1ec1n chi kh\u00e1c cho ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/div>\n<\/div>\n<\/div>\n
\n
\n
purchase or construction of fixed assets and other long-term assets: ti\u1ec1n chi \u0111\u1ec3 mua s\u1eafm, x\u00e2y d\u1ef1ng tsc\u0111 v\u00e0 c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c<\/div>\n<\/div>\n<\/div>\n
\n
\n
proceeds from disposals of fixed assets and other long-term assets: ti\u1ec1n thu t\u1eeb thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n tsc\u0111 v\u00e0 c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c<\/div>\n<\/div>\n<\/div>\n
\n
\n
loans and purchase of debt instruments from other entities: ti\u1ec1n chi cho vay, mua c\u00e1c c\u00f4ng c\u1ee5 n\u1ee3 c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c<\/div>\n<\/div>\n<\/div>\n
\n
\n
collection of loans and repurchase of debt instruments of other entities: ti\u1ec1n thu h\u1ed3i cho vay, b\u00e1n l\u1ea1i c\u00e1c c\u00f4ng c\u1ee5 n\u1ee3 c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c<\/div>\n<\/div>\n<\/div>\n
\n
\n
equity investments in other entities: ti\u1ec1n chi \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c<\/div>\n<\/div>\n<\/div>\n
\n
\n
proceeds from equity investment in other entities: ti\u1ec1n thu h\u1ed3i \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c<\/div>\n<\/div>\n<\/div>\n
\n
\n
interest and dividend received: ti\u1ec1n thu l\u00e3i cho vay, c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia<\/div>\n<\/div>\n<\/div>\n
\n
\n
proceeds from issuance of shares and receipt of contributed capital: ti\u1ec1n thu t\u1eeb ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/div>\n<\/div>\n<\/div>\n
\n
\n
repayments of contributed capital and repurchase of stock issued: ti\u1ec1n tr\u1ea3 l\u1ea1i v\u1ed1n g\u00f3p cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu, mua l\u1ea1i c\u1ed5 phi\u1ebfu c\u1ee7a doanh nghi\u1ec7p \u0111\u00e3 ph\u00e1t h\u00e0nh<\/div>\n<\/div>\n<\/div>\n
\n
\n
proceeds from borrowings: ti\u1ec1n thu t\u1eeb \u0111i vay<\/div>\n<\/div>\n<\/div>\n
\n
\u00a0repayment of principal: ti\u1ec1n tr\u1ea3 n\u1ee3 g\u1ed1c vay<\/div>\n<\/div>\n
\n
\n
repayment of financial principal: ti\u1ec1n tr\u1ea3 n\u1ee3 g\u1ed1c thu\u00ea t\u00e0i ch\u00ednh<\/div>\n<\/div>\n<\/div>\n
\n
\n
dividends or profits paid to owners: c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u00e3 tr\u1ea3 cho ch\u1ee7 s\u1edf h\u1eefu<\/div>\n<\/div>\n<\/div>\n
\n
\n
Pursuant to the Law on Accounting dated: C\u0103n c\u1ee9 Lu\u1eadt K\u1ebf to\u00e1n ng\u00e0y<\/div>\n
\n

Xem th\u00eam 500 t\u1eeb vi\u1ebft t\u1eaft Ti\u1ebfng Anh th\u01b0\u1eddng d\u00f9ng nh\u1ea5t<\/a><\/p>\n

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

Short-term assets: t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n Cash and cash equivalents: ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n Short-term investments: \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n Trading securities: ch\u1ee9ng kho\u00e1n kinh doanh allowances for decline in value of trading securities: d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh held to maturity investments: \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef […]<\/p>\n","protected":false},"author":1,"featured_media":20919,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":{"0":"post-717","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-ngu-phap-tu-vung"},"_links":{"self":[{"href":"https:\/\/bkmos.com\/blog\/wp-json\/wp\/v2\/posts\/717","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=717"}],"version-history":[{"count":0,"href":"https:\/\/bkmos.com\/blog\/wp-json\/wp\/v2\/posts\/717\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bkmos.com\/blog\/wp-json\/"}],"wp:attachment":[{"href":"https:\/\/bkmos.com\/blog\/wp-json\/wp\/v2\/media?parent=717"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bkmos.com\/blog\/wp-json\/wp\/v2\/categories?post=717"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bkmos.com\/blog\/wp-json\/wp\/v2\/tags?post=717"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}