{"id":717,"date":"2017-07-04T05:37:34","date_gmt":"2017-07-03T22:37:34","guid":{"rendered":"http:\/\/congtydichthuat.com\/?p=717"},"modified":"2026-07-28T07:58:26","modified_gmt":"2026-07-28T07:58:26","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":"<p><strong>T\u1eeb v\u1ef1ng ti\u1ebfng Anh d\u1ecbch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong> c\u1ea7n \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn theo \u0111\u00fang lo\u1ea1i b\u00e1o c\u00e1o, h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n, k\u1ef3 t\u00e0i ch\u00ednh v\u00e0 ng\u1eef c\u1ea3nh c\u1ee7a t\u1eebng ch\u1ec9 ti\u00eau. M\u1ed9t thu\u1eadt ng\u1eef nh\u01b0 <em>provision<\/em>, <em>receivable<\/em>, <em>payable<\/em> ho\u1eb7c <em>equity<\/em> c\u00f3 th\u1ec3 mang \u00fd ngh\u0129a chuy\u00ean m\u00f4n kh\u00e1c v\u1edbi c\u00e1ch d\u00f9ng trong ti\u1ebfng Anh th\u00f4ng th\u01b0\u1eddng.<\/p>\n<p>B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng c\u00e1c thu\u1eadt ng\u1eef th\u01b0\u1eddng g\u1eb7p trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7. Ph\u1ea7n ti\u1ebfng Vi\u1ec7t \u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean theo n\u1ed9i dung g\u1ed1c; ph\u1ea7n ti\u1ebfng Anh \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a l\u1ea1i \u0111\u1ec3 h\u1ea1n ch\u1ebf c\u00e1c c\u00e1ch d\u1ecbch theo ngh\u0129a \u0111en v\u00e0 gi\u00fap ng\u01b0\u1eddi \u0111\u1ecdc tra c\u1ee9u thu\u1eadn ti\u1ec7n h\u01a1n.<\/p>\n<p>N\u1ed9i dung thu\u1ed9c <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>. B\u1ea1n c\u0169ng c\u00f3 th\u1ec3 xem th\u00eam <a href=\"https:\/\/bkmos.com\/blog\/ngu-phap-tu-vung\/tu-vung-tieng-anh-chuyen-nganh\/\">t\u1eeb v\u1ef1ng ti\u1ebfng Anh chuy\u00ean ng\u00e0nh theo t\u1eebng l\u0129nh v\u1ef1c<\/a> \u0111\u1ec3 m\u1edf r\u1ed9ng h\u1ec7 th\u1ed1ng thu\u1eadt ng\u1eef k\u1ebf to\u00e1n, thu\u1ebf, ng\u00e2n h\u00e0ng v\u00e0 t\u00e0i ch\u00ednh.<\/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-tieng-anh-dich-bao-cao-tai-chinh\/#Luu_y_khi_dich_thuat_ngu_trong_bao_cao_tai_chinh\" >L\u01b0u \u00fd khi d\u1ecbch thu\u1eadt ng\u1eef trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/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-tieng-anh-dich-bao-cao-tai-chinh\/#Tu_vung_tieng_Anh_trong_bang_can_doi_ke_toan\" >T\u1eeb v\u1ef1ng ti\u1ebfng Anh trong b\u1ea3ng c\u00e2n \u0111\u1ed1i 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-3\" href=\"https:\/\/bkmos.com\/blog\/ngu-phap-tu-vung\/tu-vung-tieng-anh-dich-bao-cao-tai-chinh\/#Tu_vung_tieng_Anh_trong_bao_cao_ket_qua_hoat_dong_kinh_doanh\" >T\u1eeb v\u1ef1ng ti\u1ebfng Anh trong b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/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-tieng-anh-dich-bao-cao-tai-chinh\/#Tu_vung_tieng_Anh_trong_bao_cao_luu_chuyen_tien_te\" >T\u1eeb v\u1ef1ng ti\u1ebfng Anh trong b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bkmos.com\/blog\/ngu-phap-tu-vung\/tu-vung-tieng-anh-dich-bao-cao-tai-chinh\/#Cach_su_dung_bang_tu_vung_hieu_qua\" >C\u00e1ch s\u1eed d\u1ee5ng b\u1ea3ng t\u1eeb v\u1ef1ng 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-6\" href=\"https:\/\/bkmos.com\/blog\/ngu-phap-tu-vung\/tu-vung-tieng-anh-dich-bao-cao-tai-chinh\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Luu_y_khi_dich_thuat_ngu_trong_bao_cao_tai_chinh\"><\/span>L\u01b0u \u00fd khi d\u1ecbch thu\u1eadt ng\u1eef trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Kh\u00f4ng n\u00ean d\u1ecbch ri\u00eang t\u1eebng t\u1eeb m\u00e0 c\u1ea7n x\u00e1c \u0111\u1ecbnh thu\u1eadt ng\u1eef \u0111ang n\u1eb1m trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh, b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 hay ph\u1ea7n thuy\u1ebft minh.<\/li>\n<li>C\u1ea7n duy tr\u00ec m\u1ed9t c\u00e1ch d\u1ecbch th\u1ed1ng nh\u1ea5t gi\u1eefa c\u00e1c k\u1ef3 b\u00e1o c\u00e1o, c\u00e1c b\u1ea3ng bi\u1ec3u v\u00e0 t\u00e0i li\u1ec7u ki\u1ec3m to\u00e1n li\u00ean quan.<\/li>\n<li>Kh\u00f4ng t\u1ef1 \u0111\u1ed9ng thay thu\u1eadt ng\u1eef theo VAS b\u1eb1ng thu\u1eadt ng\u1eef IFRS ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i n\u1ebfu t\u00e0i li\u1ec7u ngu\u1ed3n kh\u00f4ng y\u00eau c\u1ea7u.<\/li>\n<li>T\u00ean kho\u1ea3n m\u1ee5c c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo bi\u1ec3u m\u1eabu, ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n v\u00e0 b\u1ea3ng thu\u1eadt ng\u1eef \u0111\u00e3 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p ho\u1eb7c \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n ph\u00ea duy\u1ec7t.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Tu_vung_tieng_Anh_trong_bang_can_doi_ke_toan\"><\/span>T\u1eeb v\u1ef1ng ti\u1ebfng Anh trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3>T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n<\/h3>\n<figure class=\"wp-block-table\">\n<table>\n<thead>\n<tr>\n<th>Thu\u1eadt ng\u1eef ti\u1ebfng Anh<\/th>\n<th>Ngh\u0129a ti\u1ebfng Vi\u1ec7t<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Current assets<\/strong><\/td>\n<td>t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td><strong>Cash and cash equivalents<\/strong><\/td>\n<td>ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n<\/td>\n<\/tr>\n<tr>\n<td><strong>Short-term financial investments<\/strong><\/td>\n<td>\u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td><strong>Trading securities<\/strong><\/td>\n<td>ch\u1ee9ng kho\u00e1n kinh doanh<\/td>\n<\/tr>\n<tr>\n<td><strong>Provision for decline in value of trading securities<\/strong><\/td>\n<td>d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh<\/td>\n<\/tr>\n<tr>\n<td><strong>Held-to-maturity investments<\/strong><\/td>\n<td>\u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td><strong>Short-term receivables<\/strong><\/td>\n<td>c\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td><strong>Short-term trade receivables<\/strong><\/td>\n<td>ph\u1ea3i thu ng\u1eafn h\u1ea1n c\u1ee7a kh\u00e1ch h\u00e0ng<\/td>\n<\/tr>\n<tr>\n<td><strong>Short-term advances to suppliers<\/strong><\/td>\n<td>tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n ng\u1eafn h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td><strong>Short-term intercompany receivables<\/strong><\/td>\n<td>ph\u1ea3i thu n\u1ed9i b\u1ed9 ng\u1eafn h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td><strong>Receivables according to construction contract progress<\/strong><\/td>\n<td>ph\u1ea3i thu theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/td>\n<\/tr>\n<tr>\n<td><strong>Short-term loan receivables<\/strong><\/td>\n<td>ph\u1ea3i thu v\u1ec1 cho vay ng\u1eafn h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td><strong>Other short-term receivables<\/strong><\/td>\n<td>ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00e1c<\/td>\n<\/tr>\n<tr>\n<td><strong>Provision for doubtful short-term receivables<\/strong><\/td>\n<td>d\u1ef1 ph\u00f2ng ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00f3 \u0111\u00f2i<\/td>\n<\/tr>\n<tr>\n<td><strong>Shortage of assets awaiting resolution<\/strong><\/td>\n<td>t\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd<\/td>\n<\/tr>\n<tr>\n<td><strong>Inventories<\/strong><\/td>\n<td>h\u00e0ng t\u1ed3n kho<\/td>\n<\/tr>\n<tr>\n<td><strong>Provision for decline in value of inventories<\/strong><\/td>\n<td>d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho<\/td>\n<\/tr>\n<tr>\n<td><strong>Other current assets<\/strong><\/td>\n<td>t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n kh\u00e1c<\/td>\n<\/tr>\n<tr>\n<td><strong>Short-term prepaid expenses<\/strong><\/td>\n<td>chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ng\u1eafn h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td><strong>Deductible VAT<\/strong><\/td>\n<td>thu\u1ebf gtgt \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/td>\n<\/tr>\n<tr>\n<td><strong>Taxes and other receivables from the State<\/strong><\/td>\n<td>thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i thu nh\u00e0 n\u01b0\u1edbc<\/td>\n<\/tr>\n<tr>\n<td><strong>Government bonds purchased under resale agreements<\/strong><\/td>\n<td>giao d\u1ecbch mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu ch\u00ednh ph\u1ee7<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<h3>T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n<\/h3>\n<figure class=\"wp-block-table\">\n<table>\n<thead>\n<tr>\n<th>Thu\u1eadt ng\u1eef ti\u1ebfng Anh<\/th>\n<th>Ngh\u0129a ti\u1ebfng Vi\u1ec7t<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Long-term assets<\/strong><\/td>\n<td>t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td><strong>Long-term receivables<\/strong><\/td>\n<td>c\u00e1c kho\u1ea3n ph\u1ea3i thu d\u00e0i h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td><strong>Long-term trade receivables<\/strong><\/td>\n<td>ph\u1ea3i thu d\u00e0i h\u1ea1n c\u1ee7a kh\u00e1ch h\u00e0ng<\/td>\n<\/tr>\n<tr>\n<td><strong>Long-term advances to suppliers<\/strong><\/td>\n<td>tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n d\u00e0i h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td><strong>Business capital in dependent units<\/strong><\/td>\n<td>v\u1ed1n kinh doanh \u1edf \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/td>\n<\/tr>\n<tr>\n<td><strong>Long-term intercompany receivables<\/strong><\/td>\n<td>ph\u1ea3i thu n\u1ed9i b\u1ed9 d\u00e0i h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td><strong>Long-term loan receivables<\/strong><\/td>\n<td>ph\u1ea3i thu v\u1ec1 cho vay d\u00e0i h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td><strong>Other long-term receivables<\/strong><\/td>\n<td>ph\u1ea3i thu d\u00e0i h\u1ea1n kh\u00e1c<\/td>\n<\/tr>\n<tr>\n<td><strong>Provision for doubtful long-term receivables<\/strong><\/td>\n<td>d\u1ef1 ph\u00f2ng ph\u1ea3i thu d\u00e0i h\u1ea1n kh\u00f3 \u0111\u00f2i<\/td>\n<\/tr>\n<tr>\n<td><strong>Fixed assets<\/strong><\/td>\n<td>t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/td>\n<\/tr>\n<tr>\n<td><strong>Tangible fixed assets<\/strong><\/td>\n<td>t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/td>\n<\/tr>\n<tr>\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><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><strong>Historical cost<\/strong><\/td>\n<td>nguy\u00ean gi\u00e1<\/td>\n<\/tr>\n<tr>\n<td><strong>Accumulated depreciation<\/strong><\/td>\n<td>gi\u00e1 tr\u1ecb hao m\u00f2n lu\u1ef9 k\u1ebf<\/td>\n<\/tr>\n<tr>\n<td><strong>Investment properties<\/strong><\/td>\n<td>b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/td>\n<\/tr>\n<tr>\n<td><strong>Long-term assets in progress<\/strong><\/td>\n<td>t\u00e0i s\u1ea3n d\u1edf dang d\u00e0i h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td><strong>Long-term production and business costs in progress<\/strong><\/td>\n<td>chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang d\u00e0i h\u1ea1n<\/td>\n<\/tr>\n<tr>\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><strong>Long-term financial investments<\/strong><\/td>\n<td>\u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td><strong>Investments in subsidiaries<\/strong><\/td>\n<td>\u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con<\/td>\n<\/tr>\n<tr>\n<td><strong>Investments in joint ventures and associates<\/strong><\/td>\n<td>\u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft<\/td>\n<\/tr>\n<tr>\n<td><strong>Investments in equity of other entities<\/strong><\/td>\n<td>\u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c<\/td>\n<\/tr>\n<tr>\n<td><strong>Provision for impairment of long-term investments<\/strong><\/td>\n<td>d\u1ef1 ph\u00f2ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td><strong>Held-to-maturity investments<\/strong><\/td>\n<td>\u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td><strong>Other long-term assets<\/strong><\/td>\n<td>t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c<\/td>\n<\/tr>\n<tr>\n<td><strong>Long-term prepaid expenses<\/strong><\/td>\n<td>chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc d\u00e0i h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td><strong>Deferred income tax assets<\/strong><\/td>\n<td>t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i<\/td>\n<\/tr>\n<tr>\n<td><strong>Long-term equipment, supplies and spare parts for replacement<\/strong><\/td>\n<td>thi\u1ebft b\u1ecb, v\u1eadt t\u01b0, ph\u1ee5 t\u00f9ng thay th\u1ebf d\u00e0i h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td><strong>Other long-term assets<\/strong><\/td>\n<td>t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<h3>N\u1ee3 ph\u1ea3i tr\u1ea3<\/h3>\n<figure class=\"wp-block-table\">\n<table>\n<thead>\n<tr>\n<th>Thu\u1eadt ng\u1eef ti\u1ebfng Anh<\/th>\n<th>Ngh\u0129a ti\u1ebfng Vi\u1ec7t<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Current liabilities<\/strong><\/td>\n<td>n\u1ee3 ng\u1eafn h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td><strong>Short-term trade payables<\/strong><\/td>\n<td>ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n ng\u1eafn h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td><strong>Short-term advances from customers<\/strong><\/td>\n<td>ng\u01b0\u1eddi mua tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc ng\u1eafn h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td><strong>Taxes and other payables to the State<\/strong><\/td>\n<td>thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc<\/td>\n<\/tr>\n<tr>\n<td><strong>Payables to employees<\/strong><\/td>\n<td>ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/td>\n<\/tr>\n<tr>\n<td><strong>Short-term accrued expenses<\/strong><\/td>\n<td>chi ph\u00ed ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td><strong>Short-term intercompany payables<\/strong><\/td>\n<td>ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 ng\u1eafn h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td><strong>Payables according to construction contract progress<\/strong><\/td>\n<td>ph\u1ea3i tr\u1ea3 theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/td>\n<\/tr>\n<tr>\n<td><strong>Short-term unearned revenue<\/strong><\/td>\n<td>doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n ng\u1eafn h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td><strong>Other short-term payables<\/strong><\/td>\n<td>ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n kh\u00e1c<\/td>\n<\/tr>\n<tr>\n<td><strong>Short-term borrowings and finance lease liabilities<\/strong><\/td>\n<td>vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td><strong>Short-term provisions<\/strong><\/td>\n<td>d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td><strong>Bonus and welfare fund<\/strong><\/td>\n<td>qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i<\/td>\n<\/tr>\n<tr>\n<td><strong>Price stabilization fund<\/strong><\/td>\n<td>qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1<\/td>\n<\/tr>\n<tr>\n<td><strong>Government bonds sold under repurchase agreements<\/strong><\/td>\n<td>giao d\u1ecbch mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu ch\u00ednh ph\u1ee7<\/td>\n<\/tr>\n<tr>\n<td><strong>Long-term liabilities<\/strong><\/td>\n<td>n\u1ee3 d\u00e0i h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td><strong>Long-term trade payables<\/strong><\/td>\n<td>ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n d\u00e0i h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td><strong>Long-term advances from customers<\/strong><\/td>\n<td>ng\u01b0\u1eddi mua tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc d\u00e0i h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td><strong>Long-term accrued expenses<\/strong><\/td>\n<td>chi ph\u00ed ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td><strong>Intercompany payables for business capital received<\/strong><\/td>\n<td>ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 v\u1ec1 v\u1ed1n kinh doanh<\/td>\n<\/tr>\n<tr>\n<td><strong>Long-term intercompany payables<\/strong><\/td>\n<td>ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 d\u00e0i h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td><strong>Long-term unearned revenue<\/strong><\/td>\n<td>doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n d\u00e0i h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td><strong>Other long-term payables<\/strong><\/td>\n<td>ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n kh\u00e1c<\/td>\n<\/tr>\n<tr>\n<td><strong>Long-term borrowings and finance lease liabilities<\/strong><\/td>\n<td>vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td><strong>Convertible bonds<\/strong><\/td>\n<td>tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i<\/td>\n<\/tr>\n<tr>\n<td><strong>Preference shares<\/strong><\/td>\n<td>c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i<\/td>\n<\/tr>\n<tr>\n<td><strong>Deferred income tax liabilities<\/strong><\/td>\n<td>thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3<\/td>\n<\/tr>\n<tr>\n<td><strong>Long-term provisions<\/strong><\/td>\n<td>d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td><strong>Science and technology development fund<\/strong><\/td>\n<td>qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<h3>V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/h3>\n<figure class=\"wp-block-table\">\n<table>\n<thead>\n<tr>\n<th>Thu\u1eadt ng\u1eef ti\u1ebfng Anh<\/th>\n<th>Ngh\u0129a ti\u1ebfng Vi\u1ec7t<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Owner\u2019s equity<\/strong><\/td>\n<td>v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/td>\n<\/tr>\n<tr>\n<td><strong>Contributed owner\u2019s capital<\/strong><\/td>\n<td>v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/td>\n<\/tr>\n<tr>\n<td><strong>Ordinary shares with voting rights<\/strong><\/td>\n<td>c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft<\/td>\n<\/tr>\n<tr>\n<td><strong>Preference shares<\/strong><\/td>\n<td>c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i<\/td>\n<\/tr>\n<tr>\n<td><strong>Share premium<\/strong><\/td>\n<td>th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n<\/td>\n<\/tr>\n<tr>\n<td><strong>Convertible bond options<\/strong><\/td>\n<td>quy\u1ec1n ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu<\/td>\n<\/tr>\n<tr>\n<td><strong>Other owner\u2019s capital<\/strong><\/td>\n<td>v\u1ed1n kh\u00e1c c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/td>\n<\/tr>\n<tr>\n<td><strong>Treasury shares<\/strong><\/td>\n<td>c\u1ed5 phi\u1ebfu qu\u1ef9<\/td>\n<\/tr>\n<tr>\n<td><strong>Asset revaluation differences<\/strong><\/td>\n<td>ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n<\/td>\n<\/tr>\n<tr>\n<td><strong>Foreign exchange differences<\/strong><\/td>\n<td>ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/td>\n<\/tr>\n<tr>\n<td><strong>Development investment fund<\/strong><\/td>\n<td>qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n<\/td>\n<\/tr>\n<tr>\n<td><strong>Enterprise reorganization assistance fund<\/strong><\/td>\n<td>qu\u1ef9 h\u1ed7 tr\u1ee3 s\u1eafp x\u1ebfp doanh nghi\u1ec7p<\/td>\n<\/tr>\n<tr>\n<td><strong>Other equity funds<\/strong><\/td>\n<td>qu\u1ef9 kh\u00e1c thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/td>\n<\/tr>\n<tr>\n<td><strong>Undistributed profit after tax<\/strong><\/td>\n<td>l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/td>\n<\/tr>\n<tr>\n<td><strong>Undistributed profit after tax brought forward<\/strong><\/td>\n<td>lnst ch\u01b0a ph\u00e2n ph\u1ed1i l\u0169y k\u1ebf \u0111\u1ebfn cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc<\/td>\n<\/tr>\n<tr>\n<td><strong>Undistributed profit after tax for the current year<\/strong><\/td>\n<td>lnst ch\u01b0a ph\u00e2n ph\u1ed1i k\u1ef3 n\u00e0y<\/td>\n<\/tr>\n<tr>\n<td><strong>Capital expenditure funding<\/strong><\/td>\n<td>ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 xdcb<\/td>\n<\/tr>\n<tr>\n<td><strong>Funding sources and other funds<\/strong><\/td>\n<td>ngu\u1ed3n kinh ph\u00ed v\u00e0 qu\u1ef9 kh\u00e1c<\/td>\n<\/tr>\n<tr>\n<td><strong>Funding sources<\/strong><\/td>\n<td>ngu\u1ed3n kinh ph\u00ed<\/td>\n<\/tr>\n<tr>\n<td><strong>Funding used for fixed asset acquisition<\/strong><\/td>\n<td>ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh tsc\u0111<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<p>\u0110\u1ec3 tra c\u1ee9u th\u00eam c\u00e1c thu\u1eadt ng\u1eef li\u00ean quan \u0111\u1ebfn giao d\u1ecbch, t\u00edn d\u1ee5ng v\u00e0 nghi\u1ec7p v\u1ee5 ng\u00e2n h\u00e0ng, b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o <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>. V\u1edbi c\u00e1c ch\u1ec9 ti\u00eau v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf, k\u00ea khai v\u00e0 thu\u1ebf ph\u1ea3i n\u1ed9p, xem 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>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tu_vung_tieng_Anh_trong_bao_cao_ket_qua_hoat_dong_kinh_doanh\"><\/span>T\u1eeb v\u1ef1ng ti\u1ebfng Anh trong b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure class=\"wp-block-table\">\n<table>\n<thead>\n<tr>\n<th>Thu\u1eadt ng\u1eef ti\u1ebfng Anh<\/th>\n<th>Ngh\u0129a ti\u1ebfng Vi\u1ec7t<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Income statement<\/strong><\/td>\n<td>b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/td>\n<\/tr>\n<tr>\n<td><strong>Revenue from sales of goods and rendering of services<\/strong><\/td>\n<td>doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/td>\n<\/tr>\n<tr>\n<td><strong>Revenue deductions<\/strong><\/td>\n<td>c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/td>\n<\/tr>\n<tr>\n<td><strong>Net revenue from sales of goods and rendering of services<\/strong><\/td>\n<td>doanh thu thu\u1ea7n v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/td>\n<\/tr>\n<tr>\n<td><strong>Cost of goods sold<\/strong><\/td>\n<td>gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/td>\n<\/tr>\n<tr>\n<td><strong>Gross profit from sales of goods and rendering of services<\/strong><\/td>\n<td>l\u1ee3i nhu\u1eadn g\u1ed9p v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/td>\n<\/tr>\n<tr>\n<td><strong>Finance income<\/strong><\/td>\n<td>doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/td>\n<\/tr>\n<tr>\n<td><strong>Finance expenses<\/strong><\/td>\n<td>chi ph\u00ed t\u00e0i ch\u00ednh<\/td>\n<\/tr>\n<tr>\n<td><strong>Of which: interest expense<\/strong><\/td>\n<td>trong \u0111\u00f3: chi ph\u00ed l\u00e3i vay<\/td>\n<\/tr>\n<tr>\n<td><strong>Selling expenses<\/strong><\/td>\n<td>chi ph\u00ed b\u00e1n h\u00e0ng<\/td>\n<\/tr>\n<tr>\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><strong>Operating profit<\/strong><\/td>\n<td>l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/td>\n<\/tr>\n<tr>\n<td><strong>Other income<\/strong><\/td>\n<td>thu nh\u1eadp kh\u00e1c<\/td>\n<\/tr>\n<tr>\n<td><strong>Other expenses<\/strong><\/td>\n<td>chi ph\u00ed kh\u00e1c<\/td>\n<\/tr>\n<tr>\n<td><strong>Other profit<\/strong><\/td>\n<td>l\u1ee3i nhu\u1eadn kh\u00e1c<\/td>\n<\/tr>\n<tr>\n<td><strong>Accounting profit before tax<\/strong><\/td>\n<td>t\u1ed5ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td><strong>Current corporate income tax expense<\/strong><\/td>\n<td>chi ph\u00ed thu\u1ebf tndn hi\u1ec7n h\u00e0nh<\/td>\n<\/tr>\n<tr>\n<td><strong>Deferred corporate income tax expense<\/strong><\/td>\n<td>chi ph\u00ed thu\u1ebf tndn ho\u00e3n l\u1ea1i<\/td>\n<\/tr>\n<tr>\n<td><strong>Profit after corporate income tax<\/strong><\/td>\n<td>l\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/td>\n<\/tr>\n<tr>\n<td><strong>Basic earnings per share<\/strong><\/td>\n<td>l\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu<\/td>\n<\/tr>\n<tr>\n<td><strong>Diluted earnings per share<\/strong><\/td>\n<td>l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Tu_vung_tieng_Anh_trong_bao_cao_luu_chuyen_tien_te\"><\/span>T\u1eeb v\u1ef1ng ti\u1ebfng Anh trong b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3>Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/h3>\n<figure class=\"wp-block-table\">\n<table>\n<thead>\n<tr>\n<th>Thu\u1eadt ng\u1eef ti\u1ebfng Anh<\/th>\n<th>Ngh\u0129a ti\u1ebfng Vi\u1ec7t<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Cash flow statement<\/strong><\/td>\n<td>b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/td>\n<\/tr>\n<tr>\n<td><strong>Cash flows from operating activities<\/strong><\/td>\n<td>l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/td>\n<\/tr>\n<tr>\n<td><strong>Cash receipts from sales of goods, rendering of services and other revenue<\/strong><\/td>\n<td>ti\u1ec1n thu t\u1eeb b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 doanh thu kh\u00e1c<\/td>\n<\/tr>\n<tr>\n<td><strong>Cash payments to suppliers of goods and services<\/strong><\/td>\n<td>ti\u1ec1n chi tr\u1ea3 cho ng\u01b0\u1eddi cung c\u1ea5p h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5<\/td>\n<\/tr>\n<tr>\n<td><strong>Cash payments to employees<\/strong><\/td>\n<td>ti\u1ec1n chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/td>\n<\/tr>\n<tr>\n<td><strong>Interest paid<\/strong><\/td>\n<td>ti\u1ec1n l\u00e3i vay \u0111\u00e3 tr\u1ea3<\/td>\n<\/tr>\n<tr>\n<td><strong>Corporate income tax paid<\/strong><\/td>\n<td>thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p<\/td>\n<\/tr>\n<tr>\n<td><strong>Other cash receipts from operating activities<\/strong><\/td>\n<td>ti\u1ec1n thu kh\u00e1c t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/td>\n<\/tr>\n<tr>\n<td><strong>Other cash payments for operating activities<\/strong><\/td>\n<td>ti\u1ec1n chi kh\u00e1c cho ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/td>\n<\/tr>\n<tr>\n<td><strong>Net cash flows from operating activities<\/strong><\/td>\n<td>l\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/td>\n<\/tr>\n<tr>\n<td><strong>Cash flows from investing activities<\/strong><\/td>\n<td>l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/td>\n<\/tr>\n<tr>\n<td><strong>Payments for purchase and construction of fixed assets and other long-term assets<\/strong><\/td>\n<td>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<\/td>\n<\/tr>\n<tr>\n<td><strong>Proceeds from disposal of fixed assets and other long-term assets<\/strong><\/td>\n<td>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<\/td>\n<\/tr>\n<tr>\n<td><strong>Payments for loans and purchase of debt instruments of other entities<\/strong><\/td>\n<td>ti\u1ec1n chi cho vay, mua c\u00e1c c\u00f4ng c\u1ee5 n\u1ee3 c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c<\/td>\n<\/tr>\n<tr>\n<td><strong>Proceeds from collection of loans and resale of debt instruments of other entities<\/strong><\/td>\n<td>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<\/td>\n<\/tr>\n<tr>\n<td><strong>Payments for equity investments in other entities<\/strong><\/td>\n<td>ti\u1ec1n chi \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c<\/td>\n<\/tr>\n<tr>\n<td><strong>Proceeds from disposal of equity investments in other entities<\/strong><\/td>\n<td>ti\u1ec1n thu h\u1ed3i \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c<\/td>\n<\/tr>\n<tr>\n<td><strong>Interest, dividends and profits received<\/strong><\/td>\n<td>ti\u1ec1n thu l\u00e3i cho vay, c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia<\/td>\n<\/tr>\n<tr>\n<td><strong>Net cash flows from investing activities<\/strong><\/td>\n<td>l\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/td>\n<\/tr>\n<tr>\n<td><strong>Cash flows from financing activities<\/strong><\/td>\n<td>l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/td>\n<\/tr>\n<tr>\n<td><strong>Proceeds from issuance of shares and receipt of contributed capital<\/strong><\/td>\n<td>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<\/td>\n<\/tr>\n<tr>\n<td><strong>Repayment of contributed capital and repurchase of issued shares<\/strong><\/td>\n<td>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<\/td>\n<\/tr>\n<tr>\n<td><strong>Proceeds from borrowings<\/strong><\/td>\n<td>ti\u1ec1n thu t\u1eeb \u0111i vay<\/td>\n<\/tr>\n<tr>\n<td><strong>Repayments of borrowings<\/strong><\/td>\n<td>ti\u1ec1n tr\u1ea3 n\u1ee3 g\u1ed1c vay<\/td>\n<\/tr>\n<tr>\n<td><strong>Repayments of finance lease principal<\/strong><\/td>\n<td>ti\u1ec1n tr\u1ea3 n\u1ee3 g\u1ed1c thu\u00ea t\u00e0i ch\u00ednh<\/td>\n<\/tr>\n<tr>\n<td><strong>Dividends and profits paid to owners<\/strong><\/td>\n<td>c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u00e3 tr\u1ea3 cho ch\u1ee7 s\u1edf h\u1eefu<\/td>\n<\/tr>\n<tr>\n<td><strong>Net cash flows from financing activities<\/strong><\/td>\n<td>l\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/td>\n<\/tr>\n<tr>\n<td><strong>Net cash flows during the fiscal year<\/strong><\/td>\n<td>l\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n trong k\u1ef3<\/td>\n<\/tr>\n<tr>\n<td><strong>Cash and cash equivalents at the beginning of the fiscal year<\/strong><\/td>\n<td>ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n \u0111\u1ea7u k\u1ef3<\/td>\n<\/tr>\n<tr>\n<td><strong>Effect of exchange rate changes<\/strong><\/td>\n<td>\u1ea3nh h\u01b0\u1edfng c\u1ee7a thay \u0111\u1ed5i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7<\/td>\n<\/tr>\n<tr>\n<td><strong>Cash and cash equivalents at the end of the fiscal year<\/strong><\/td>\n<td>ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n cu\u1ed1i k\u1ef3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<h3>Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1n ti\u1ebfp v\u00e0 c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh<\/h3>\n<figure class=\"wp-block-table\">\n<table>\n<thead>\n<tr>\n<th>Thu\u1eadt ng\u1eef ti\u1ebfng Anh<\/th>\n<th>Ngh\u0129a ti\u1ebfng Vi\u1ec7t<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\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><strong>Adjustments for<\/strong><\/td>\n<td>\u0111i\u1ec1u ch\u1ec9nh cho c\u00e1c kho\u1ea3n<\/td>\n<\/tr>\n<tr>\n<td><strong>Depreciation of fixed assets and investment properties<\/strong><\/td>\n<td>kh\u1ea5u hao tsc\u0111 v\u00e0 b\u0111s\u0111t<\/td>\n<\/tr>\n<tr>\n<td><strong>Provisions<\/strong><\/td>\n<td>c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng<\/td>\n<\/tr>\n<tr>\n<td><strong>Foreign exchange gains or losses arising from revaluation of monetary items denominated in foreign currencies<\/strong><\/td>\n<td>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<\/td>\n<\/tr>\n<tr>\n<td><strong>Gains or losses from investing activities<\/strong><\/td>\n<td>l\u00e3i, l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/td>\n<\/tr>\n<tr>\n<td><strong>Interest expense<\/strong><\/td>\n<td>chi ph\u00ed l\u00e3i vay<\/td>\n<\/tr>\n<tr>\n<td><strong>Other adjustments<\/strong><\/td>\n<td>c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c<\/td>\n<\/tr>\n<tr>\n<td><strong>Operating profit before changes in working capital<\/strong><\/td>\n<td>l\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u01b0\u1edbc thay \u0111\u1ed5i v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/td>\n<\/tr>\n<tr>\n<td><strong>Increase or decrease in receivables<\/strong><\/td>\n<td>t\u0103ng, gi\u1ea3m c\u00e1c kho\u1ea3n ph\u1ea3i thu<\/td>\n<\/tr>\n<tr>\n<td><strong>Increase or decrease in inventories<\/strong><\/td>\n<td>t\u0103ng, gi\u1ea3m h\u00e0ng t\u1ed3n kho<\/td>\n<\/tr>\n<tr>\n<td><strong>Increase or decrease in payables, excluding interest payables and corporate income tax payables<\/strong><\/td>\n<td>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)<\/td>\n<\/tr>\n<tr>\n<td><strong>Increase or decrease in prepaid expenses<\/strong><\/td>\n<td>t\u0103ng, gi\u1ea3m chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/td>\n<\/tr>\n<tr>\n<td><strong>Increase or decrease in trading securities<\/strong><\/td>\n<td>t\u0103ng, gi\u1ea3m ch\u1ee9ng kho\u00e1n kinh doanh<\/td>\n<\/tr>\n<tr>\n<td><strong>Interest paid<\/strong><\/td>\n<td>ti\u1ec1n l\u00e3i vay \u0111\u00e3 tr\u1ea3<\/td>\n<\/tr>\n<tr>\n<td><strong>Corporate income tax paid<\/strong><\/td>\n<td>thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p<\/td>\n<\/tr>\n<tr>\n<td><strong>Other cash receipts from operating activities<\/strong><\/td>\n<td>ti\u1ec1n thu kh\u00e1c t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/td>\n<\/tr>\n<tr>\n<td><strong>Other cash payments for operating activities<\/strong><\/td>\n<td>ti\u1ec1n chi kh\u00e1c cho ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/td>\n<\/tr>\n<tr>\n<td><strong>Payments for purchase and construction of fixed assets and other long-term assets<\/strong><\/td>\n<td>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<\/td>\n<\/tr>\n<tr>\n<td><strong>Proceeds from disposal of fixed assets and other long-term assets<\/strong><\/td>\n<td>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<\/td>\n<\/tr>\n<tr>\n<td><strong>Payments for loans and purchase of debt instruments of other entities<\/strong><\/td>\n<td>ti\u1ec1n chi cho vay, mua c\u00e1c c\u00f4ng c\u1ee5 n\u1ee3 c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c<\/td>\n<\/tr>\n<tr>\n<td><strong>Proceeds from collection of loans and resale of debt instruments of other entities<\/strong><\/td>\n<td>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<\/td>\n<\/tr>\n<tr>\n<td><strong>Payments for equity investments in other entities<\/strong><\/td>\n<td>ti\u1ec1n chi \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c<\/td>\n<\/tr>\n<tr>\n<td><strong>Proceeds from disposal of equity investments in other entities<\/strong><\/td>\n<td>ti\u1ec1n thu h\u1ed3i \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c<\/td>\n<\/tr>\n<tr>\n<td><strong>Interest and dividends received<\/strong><\/td>\n<td>ti\u1ec1n thu l\u00e3i cho vay, c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia<\/td>\n<\/tr>\n<tr>\n<td><strong>Proceeds from issuance of shares and receipt of contributed capital<\/strong><\/td>\n<td>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<\/td>\n<\/tr>\n<tr>\n<td><strong>Repayment of contributed capital and repurchase of issued shares<\/strong><\/td>\n<td>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<\/td>\n<\/tr>\n<tr>\n<td><strong>Proceeds from borrowings<\/strong><\/td>\n<td>ti\u1ec1n thu t\u1eeb \u0111i vay<\/td>\n<\/tr>\n<tr>\n<td><strong>Repayments of borrowings<\/strong><\/td>\n<td>ti\u1ec1n tr\u1ea3 n\u1ee3 g\u1ed1c vay<\/td>\n<\/tr>\n<tr>\n<td><strong>Repayments of finance lease principal<\/strong><\/td>\n<td>ti\u1ec1n tr\u1ea3 n\u1ee3 g\u1ed1c thu\u00ea t\u00e0i ch\u00ednh<\/td>\n<\/tr>\n<tr>\n<td><strong>Dividends or profits paid to owners<\/strong><\/td>\n<td>c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u00e3 tr\u1ea3 cho ch\u1ee7 s\u1edf h\u1eefu<\/td>\n<\/tr>\n<tr>\n<td><strong>Pursuant to the Law on Accounting dated<\/strong><\/td>\n<td>C\u0103n c\u1ee9 Lu\u1eadt K\u1ebf to\u00e1n ng\u00e0y<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Cach_su_dung_bang_tu_vung_hieu_qua\"><\/span>C\u00e1ch s\u1eed d\u1ee5ng b\u1ea3ng t\u1eeb v\u1ef1ng hi\u1ec7u qu\u1ea3<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Khi d\u1ecbch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ng\u01b0\u1eddi d\u1ecbch n\u00ean l\u1eadp b\u1ea3ng thu\u1eadt ng\u1eef ri\u00eang cho t\u1eebng kh\u00e1ch h\u00e0ng v\u00e0 \u0111\u1ed1i chi\u1ebfu v\u1edbi b\u00e1o c\u00e1o c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc. Nh\u1eefng ch\u1ec9 ti\u00eau l\u1eb7p l\u1ea1i c\u1ea7n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n nh\u1ea5t qu\u00e1n v\u1ec1 t\u00ean g\u1ecdi, ch\u1eef vi\u1ebft hoa, s\u1ed1 \u00edt \u2013 s\u1ed1 nhi\u1ec1u v\u00e0 c\u00e1ch d\u00f9ng c\u00e1c c\u1ee5m nh\u01b0 <em>current<\/em>, <em>long-term<\/em>, <em>receivables<\/em>, <em>payables<\/em>, <em>provision<\/em> v\u00e0 <em>cash flows<\/em>.<\/p>\n<p>Ng\u01b0\u1eddi h\u1ecdc mu\u1ed1n luy\u1ec7n c\u00e1ch \u0111\u1eb7t thu\u1eadt ng\u1eef v\u00e0o v\u0103n b\u1ea3n ho\u00e0n ch\u1ec9nh c\u00f3 th\u1ec3 ti\u1ebfp t\u1ee5c v\u1edbi <a href=\"https:\/\/bkmos.com\/blog\/thuc-hanh-dich-thuat\/tieng-anh-tai-chinh-bai-1\/\">th\u1ef1c h\u00e0nh d\u1ecbch thu\u1eadt ti\u1ebfng Anh t\u00e0i ch\u00ednh b\u00e0i 1<\/a> ho\u1eb7c xem h\u1ec7 th\u1ed1ng <a href=\"https:\/\/bkmos.com\/blog\/thuc-hanh-dich-thuat\/huong-dan-luyen-dich\/\">h\u01b0\u1edbng d\u1eabn luy\u1ec7n d\u1ecbch Anh\u2013Vi\u1ec7t, Vi\u1ec7t\u2013Anh theo chuy\u00ean ng\u00e0nh<\/a>.<\/p>\n<p>\u0110\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, h\u1ed3 s\u01a1 thu\u1ebf, t\u00e0i li\u1ec7u ng\u00e2n h\u00e0ng ho\u1eb7c h\u1ed3 s\u01a1 \u0111\u1ea7u t\u01b0 c\u1ea7n s\u1eed d\u1ee5ng ch\u00ednh th\u1ee9c, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o <a href=\"https:\/\/bkmos.com\/dich-thuat-chuyen-nganh\/tai-chinh\/\">d\u1ecbch v\u1ee5 d\u1ecbch thu\u1eadt t\u00e0i ch\u00ednh \u2013 ng\u00e2n h\u00e0ng t\u1ea1i BKMOS<\/a>. T\u00e0i li\u1ec7u \u0111\u01b0\u1ee3c ki\u1ec3m tra \u0111\u1ed3ng th\u1eddi v\u1ec1 thu\u1eadt ng\u1eef, s\u1ed1 li\u1ec7u, \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7, \u0111\u1ecbnh d\u1ea1ng v\u00e0 t\u00ednh nh\u1ea5t qu\u00e1n gi\u1eefa c\u00e1c b\u1ea3ng bi\u1ec3u.<\/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>B\u1ea3ng t\u1eeb v\u1ef1ng ti\u1ebfng Anh d\u1ecbch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ean \u0111\u00e2y gi\u00fap ng\u01b0\u1eddi \u0111\u1ecdc tra c\u1ee9u nhanh c\u00e1c ch\u1ec9 ti\u00eau ph\u1ed5 bi\u1ebfn trong t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, doanh thu, chi ph\u00ed v\u00e0 d\u00f2ng ti\u1ec1n. Tuy nhi\u00ean, danh s\u00e1ch thu\u1eadt ng\u1eef ch\u1ec9 n\u00ean \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m ngu\u1ed3n tham kh\u1ea3o ban \u0111\u1ea7u. Khi d\u1ecbch t\u00e0i li\u1ec7u th\u1ef1c t\u1ebf, c\u1ea7n c\u0103n c\u1ee9 v\u00e0o h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n \u00e1p d\u1ee5ng, m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng b\u00e1o c\u00e1o v\u00e0 c\u00e1ch th\u1ec3 hi\u1ec7n th\u1ed1ng nh\u1ea5t trong to\u00e0n b\u1ed9 h\u1ed3 s\u01a1.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u1eeb v\u1ef1ng ti\u1ebfng Anh d\u1ecbch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn theo \u0111\u00fang lo\u1ea1i b\u00e1o c\u00e1o, h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n, k\u1ef3 t\u00e0i ch\u00ednh v\u00e0 ng\u1eef c\u1ea3nh c\u1ee7a t\u1eebng ch\u1ec9 ti\u00eau. M\u1ed9t thu\u1eadt ng\u1eef nh\u01b0 provision, receivable, payable ho\u1eb7c equity c\u00f3 th\u1ec3 mang \u00fd ngh\u0129a chuy\u00ean m\u00f4n kh\u00e1c v\u1edbi c\u00e1ch d\u00f9ng trong ti\u1ebfng Anh [&#8230;]\n","protected":false},"author":1,"featured_media":20919,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[65],"class_list":["post-717","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\/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":2,"href":"https:\/\/bkmos.com\/blog\/wp-json\/wp\/v2\/posts\/717\/revisions"}],"predecessor-version":[{"id":22953,"href":"https:\/\/bkmos.com\/blog\/wp-json\/wp\/v2\/posts\/717\/revisions\/22953"}],"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}]}}