Thut ng ting anh trong k ton

1/ Advances to employees : Tm ng 2/ Accelerated depreciation : Khu hao gia tc 3/ Accounts Payable : Ti khon phi tr 4/ Accounts receivable : Ti khon phi thu 5/ Actual Cost : Chi ph (Gi thnh) thc t 6/ Adjusting entry : Bt ton iu chnh Bt ton iu chnh l loi bt ton c bit (bt ton thuc v chnh sa khng ging nh cc bt ton c ghi nhn khi 1 nghip v pht sinh) thng c thc hin ti thi im kho s k ton gip cho s d ti khon c phn nh ng. 7/ Asset : Vn, ti sn 8/ Average Cost : Chi ph (gi thnh) bnh qun 9/ Advanced payments to suppliers : Tr trc ngi bn 10/ Accrued expenses : Chi ph trch trc, chi ph phi tr VD: lng nhn vin ghi vo chi ph thng trc nhng thc t vn cha tr. n thng sau khon ny s c chuyn thnh Accrual Expense. Nu sau ny tr khon lng ny cho nhn vin th ghi "c" ti khon ny v "n" tin mt 11/ Activity-based costing : Gi thnh m ph (K ton tnh gi thnh da vo phng thc hot ng, ngha l cc nh qun tr ch ch n ngun gc pht sinh chi ph ( nhng nhn t nh hng n CP sp...)) 12/ Additional costs : Chi ph ph tri 13/ Absorption costing: Mt phng php nh chi ph y (Full Costing), gn c bin ph ln nh ph sn xut cho hng ha sn xut trn c s theo t l, bt chp hng ha bn c trong k hin hnh. So snh vi Contribution costing (nh chi ph bin hay tham phn) ch gn mi nh ph sn xut cho hng ha bn trong k hin hnh Phng php ny tnh vo gi thnh SP nhng khon mc 1. CP nguyn liu trc tip 2. CP nhn cng trc tip 3. CP SX chung C 3 mc ny c xem l CP SPhm (Product costs) Ngoi ra cc CP bn hng, qun l chung c xem l CP thi k (Period costs) Ngc li vi Absorption costing l Direct costing: Tnh vo gi thnh SP nhng khon mc 1. CP nguyn liu trc tip 2. CP nhn cng trc tip 3. CP SX chung phn kh bin (V)

C 3 mc ny c xem l CP SPhm (Product costs) Ngoi ra cc CP bn hng, qun l chung v CP SX chung phn bt bin (F) c xem l CP thi k (Period costs) 14/ Accrued Liability : N phi tr trch trc 15/ Asset Reversion : Ti sn c thu hi 16/ Accounting Conventions & Principles : Quy c v nguyn l k ton 17/ Accounting Period : K k ton. C th l thng, qu, nm ty thuc yu cu bo co 18/ Accounting estimate : c tnh k ton. L mt gi tr ch gn ng ca 1 ch tiu lin quan n bo co ti chnh c c tnh trong trng hp thc t pht sinh nhng cha c s liu chnh xc hoc cha c phng php tnh ton chnh xc hn, hoc mt ch tiu thc t cha pht sinh nhng c c tnh lp bo co ti chnh, v d: * c tnh ch tiu pht sinh: - D phng n phi thu kh i; - D phng gim gi u t di hn; - D phng gim gi hng tn kho; - Trch khu hao ti sn c nh; - Chi ph tr trc; - Gi tr sn phm d dang; - Doanh thu ghi nhn trc; - Doanh thu hp ng xy dng d dang. * c tnh ch tiu cha pht sinh: - D phng chi ph bo hnh; - Chi ph trch trc. 19/ Accounting Equation: Phng trnh k ton Phng trnh k ton l mt biu thc ton hc c s dng m t mi quan h gia ti sn, cc khon n phi tr v vn ch s hu ca mt t chc kinh doanh. Phng trnh k ton cn bn cho thy Ti sn lun bng cc khon n phi tr v vn ch s hu, nhng c th thay i hai v ca phng trnh trong mi tnh hung c th .. VD : Ti sn tr i cc khon n phi tr lun bng vn ch s hu 20/ Accrued Interest : Thng c dch l li d thu / hoc li d chi (tu ngha). C ni gi ci ny l li treo (informal). 21/ ACCOUNTING STANDARDS BOARD (ASB) : U BAN CHUN MC K TON chu trch nhim son tho, ci tin, sa i v thu hi cc chun mc k ton. Nhiu U ban Chun mc k ton chuyn v nhiu lnh vc khc nhau hoc cc vn

k ton khc nhau. 22/ ACCOUNTING EVENT: NGHIP V K TON pht sinh khi ti sn hoc n ca mt doanh nghip tng/gim hoc khi ti sn vn thc c ca ch s hu c thay i. 23/ ACCOUNTING : Tnh ton, hch ton, k ton, cng vic k ton, nghip v k ton V c bn, K TON l mt h thng o lng v lp bo co v cc s kin kinh t da vo phng trnh k ton phc v qu trnh ra quyt nh ca nh qun l. Nhn chung, khi ni n "k ton" ngi ta thng m ch phng k ton, hot ng k ton hoc cc c nhn tham gia vo vic vn dng phng trnh k ton. 24/ AGENCY COSTS CHI PH I L l cc chi ph pht sinh t vic thu mt i l thc hin vic ra quyt nh thay cho bn u thc 25/ AGENCY Quan h i l l quan h gia bn u thc v bn i l trong bn i l c u quyn i din bn u thc trong mt s giao dch. 26/ AFFILIATE Quan h lin kt l quan h gia hai cng ty khi mt cng ty s hu s vn gp ng k, nhng di mc a s c phn c quyn biu quyt ca cng ty kia, hoc khi c hai u l cng ty ph thuc (cng ty con) ca cng ty th ba 27/ ACCRUAL K TON PHT SINH: mt ch k ton ghi nhn cc khon thu hay cc khon chi khi chng pht sinh ch khng phi khi chng c thc thu hay thc chi. 28/ ACCRUAL BASIS OF ACCOUNTING : K ton trn c s pht sinh K ton trn c s pht sinh l mt phng php k ton ghi chp thu nhp v chi ph trong mt thi k trn c s tt c cc khon thu v chi pht sinh trong k khng phn bit thc thu, thc chi hay cha. Nhn chung, c s k ton ny thng bt buc p dng khi lp bo co ti chnh cho ngi ngoi doanh nghip ph hp vi cc nguyn tc k ton c chp nhn chung (GAAPP). 29/ ACCRUAL CONCEPT see ACCRUAL BASIS OF ACCOUNTING. KHI NIM PHT SINH xem K TON TRN C S PHT SINH 30/ AUDIT RISK : Ri ro kim ton Ri ro kim ton l ri ro do kim ton vin v cng ty kim ton a kin nhn xt khng thch hp

khi bo co ti chnh c kim ton cn c nhng sai st trng yu. Ri ro kim ton gm: - Ri ro tim tng:l ri ro tim n, vn c trong tng nghip v, tng khon mc trn bo co ti chnh cha ng sai st trng yu khi tnh ring r hoc tnh gp, mc d c hay khng c h thng kim sot ni b. - Ri ro kim sot: l ri ro xy ra sai st trong tng nghip v, tng khon mc trong bo co ti chnh khi tnh ring r hoc tnh gp m h thng k ton v h thng kim sot ni b khng ngn nga h, khng pht hin v khng c sa cha kp thi. - Ri ro pht hin: l ri ro xy ra sai st trng yu trong tng nghip v, tng khon mc trong bo co ti chnh khi c tnh ring r hoc tnh gp m trong qu trnh kim ton, kim ton vin khng pht hin c. 31/ ALLOWANCE FOR BAD DEBTS D phng n phi thu kh i l ti khon dng ghi nhn khon n phi thu kh i nm trong tng cng n phi thu. 32/ ALLOCATION : S Phn Phi, phn b 33/ AGGREGATE : Tnh Gp Hoc Tnh Tng 34/ APPORTION : Chia ra tng phn 35/ AVERAGE COST METHOD: Phng php ny gi l phng php tnh ph theo bnh qun gia quyn 36/ AUDIT REPORT Audit report (n cn tng ng vi thut ng auditor's report): Bo co ca kim ton vin Bo co ca kim ton vin l mt vn bn do kim ton vin lp trnh by v mc tiu, phm vi v kt qu ca cuc kim ton. Kt qu ca cuc kim ton bao gm cc pht hin, kt lun ( kin) v cc kin t vn. 37/ ACCOUNTING RATIO: Ch s k tan Ch s k ton l kt qu ca vic chia hai ch tiu bo co ti chnh (Ch tiu k ton) cho nhau. Cc ch s k ton gip cc nh phn tch hiu cc bo co ti chnh qua vic tp trung vo cc mi quan h c th. 38/ APIC (vit tt ca Additional Paid-In-Capital): Vn gp b sung Paid-in capital: vn gp, vn ng , vn c bn ni b 39/ AICPA: l t vit tt ca Hip hi k ton vin cng chng ca M. y l mt t chc hip hi ngh nghip rt c danh ting M. Cc t chc tng t nh Anh: ACCA, ICAEW, CPA hoc c CPA Australia.

40/ ASB see ACCOUNTING STANDARDS BOARD ASB xem ACCOUNTING STANDARDS BOARD (U Ban Chun mc K ton). 41/ ASEAN (Association of Southeast Asian Nations) L khi thng mi cc nc khu vc ng Nam , vi mc tiu chnh l xy dng mt hip nh thng mi t do gia cc nc thnh vin L mt t chc chnh tr, kinh t v vn ho ca cc nc trong khu vc ng Nam . Thnh lp nm 1967, mc ch ca t chc ny l thc y hp tc v h tr ln nhau gia cc nc thnh vin. Cuc hp thng nh ca cc nc thnh vin thng din ra vo thng Mi mt hng nm. 42/ ASSUMPTION 1. Theo ngha thng thng, l mt hoc mt s iu tin tng hoc s vic cha c chng thc c ng gp vo mt kt lun no . 2. Theo ngha k thut, l hnh ng nhn trch nhim hoc nhn n thay mt bn khc. 43/ ADF Sau khi Khu tr Cc ph (chuyn ch) (thut ng s dng trong lp ho n) 44/ ACH Phng Thanh ton B tr T ng H thng Thanh ton T ng 45/ ADI Sau Ngy Lp Ho n (thut ng s dng trong lp ho n). 46/ A&M (Additions and Maintenance) :Thm vo v Bo tr 47/ A&G (Adminstrative & General) : Qun tr v Tng qut 48/ A&E (Appropriation & Expense or Analysis & Evaluation) : S ring bit v chi ph hoc S phn tch v c lng 49/ A&P (Administrative and Personnel) : Qun tr v C nhn 50/ ABATEMENT : S h gi hoc gim gi 51/ ACB : iu chnh chi ph c bn 52/ ACCELERATED DEPRECIATION : Phng php khu hao nhanh cn gi l khu hao gia tc : L Phng php tnh khu hao vi s khu hao ln nht nm u tin s dng 53/ Break-even point: im ha vn 54/ Business entity concept: Nguyn tc doanh nghip l mt thc th 55/ Business purchase: Mua li doanh nghip 56/ Calls in arrear: Vn gi tr sau 57/ Capital: Vn

58/ Authorized capital: Vn iu l 59/ Called-up capital: Vn gi 60/ Capital expenditure: Chi ph u t 61/ Invested capital: Vn u t 62/ Issued capital: Vn pht hnh 63/ Uncalled capital: Vn cha gi 64/ Working capital: Vn lu ng (hot ng) 65/ Capital redemption reserve: Qu d tr bi hon vn c phn 66/ Carriage: Chi ph vn chuyn 67/ Carriage inwards: Chi ph vn chuyn hng ha mua 68/ Carriage outwards: Chi ph vn chuyn hng ha bn 69/ Carrying cost: Chi ph bo tn hng lu kho 70/ Cash book: S tin mt 71/ Cash discounts: Chit khu tin mt 72/ Cash flow statement: Bng phn tch lu chuyn tin mt 73/ Category method: Phng php chng loi 74/ Cheques: Sec (chi phi) 75/ Clock cards: Th bm gi 76/ Closing an account: Kha mt ti khon 77/ Closing stock: Tn kho cui k 78/ Commission errors: Li ghi nhm ti khon thanh ton 79/ Company accounts: K ton cng ty 80/ Company Act 1985: Lut cng ty nm 1985 81/ Compensating errors: Li t trit tiu 82/ Concepts of accounting: Cc nguyn tc k ton 83/ Conservatism: Nguyn tc thn trng 83/ Consistency: Nguyn tc nht qun 84/ Control accounts : Ti khon kim tra 85/ Conventions: Quy c 86/ Conversion costs: Chi ph ch bin 87/ Cost accumulation: S tp hp chi ph 88/ Cost application: S phn b chi ph 89/ Cost concept: Nguyn tc gi ph lch s 90/ Cost object: i tng tnh gi thnh 91/ Cost of goods sold: Nguyn gi hng bn 92/ Credit balance: S d c 93/ Credit note: Giy bo c 94/ Credit transfer: Lnh chi 95/ Creditor: Ch n 96/ Cumulative preference shares: C phn u i c tch ly 97/ Current accounts: Ti khon vng lai 98/ Current assets: Ti sn lu ng 99/ Curent liabilities: N ngn hn 100/ Current ratio: H s lu hot 101/ Debentures: Tri phiu, giy n 102/ Debenture interest: Li tri phiu 103/ Debit note: Giy bo N

104/ Debtor: Con n 105/ Depletion: S hao cn 106/ Depreciation: Khu hao 107/ Causes of depreciation: Cc nguyn do tnh khu hao 108/ Depreciation of goodwill: Khu hao uy tn 109/ Nature of depreciation: Bn cht ca khu hao 110/ Provision for depreciation: D phng khu hao 111/ Reducing balance method: Phng php gim dn 112/ Straight-line method: Phng php ng thng 113/ Direct costs: Chi ph trc tip 114/ Directors: Hi ng qun tr 115/ Directors remuneration: Th kim thnh vin Hi ng qun tr 116/ Discounts: Chit khu 117/ Discounts allowed: Chit khu bn hng 118/ Cash discounts: Chit khu tin mt 119/ Provision for discounts: D phng chit khu 120/ Discounts received: Chit khu mua hng 121/ Dishonored cheques: Sec b t chi 122/ Disposal of fixed assets: Thanh l ti sn c nh 123/ Dividends: C tc 124/ Double entry rules: Cc nguyn tc bt ton kp 125/ Dual aspect concept: Nguyn tc nh hng kp 126/ Drawing: Rt vn 127/ Equivalent units: n v tng ng 128/ Equivalent unit cost: Gi thnh n v tng ng 129/ Errors: Sai st 130/ Expenses prepaid: Chi ph tr trc 131/ Factory overhead expenses: Chi ph qun l phn xng 132/ FIFO (First In First Out): Phng php nhp trc xut trc 133/ Final accounts: Bo co quyt ton 134/ Finished goods: Thnh phm 135/ First call: Ln gi th nht 136/ Fixed assets: Ti sn c nh 137/ Fixed capital: Vn c nh 138/ Fixed expenses: nh ph / Chi ph c nh 139/ General ledger: S ci 140/ General reserve: Qu d tr chung 141/ Going concerns concept: Nguyn tc hot ng lu di 142/ Goods stolen: Hng b nh cp 143/ Goodwill: Uy tn 144/ Gross loss: L gp 145/ Gross profit: Li gp

146/ Gross profit percentage: T sut li gp 147/ Historical cost: Gi ph lch s 148/ Horizontal accounts: Bo co quyt ton dng ch T 149/ Impersonal accounts: Ti khon ph thanh ton 150/ Imprest systems: Ch tm ng 160/ Income tax: Thu thu nhp 161/ Increase in provision: Tng d phng 162/ Indirect costs: Chi ph gin tip 163/ Installation cost: Chi ph lp t, chy th 164/ Intangible assets: Ti sn v hnh 165/ Interpretation of accounts: Phn tch cc bo co quyt ton 166/ Investments: u t 167/ Invoice: Ha n 168/ Issue of shares: Pht hnh c phn 169/ Issued share capital:Vn c phn pht hnh 170/ Job-order cost system: H thng hch ton chi ph sn xut theo cng vic/ lot sn phm 171/ Journal: Nht k chung 172/ Journal entries: Bt ton nht k 173/ Liabilities: Cng n 174/ LIFO (Last In First Out): Phng php nhp sau xut trc 175/ Limited company: Cng ty trch nhim hu hn 176/ Liquidity: Kh nng thanh ton bng tin mt (tnh lng/ tnh thanh khon) 177/ Liquidity ratio: H s kh nng thanh ton 178/ Long-term liabilities: N di hn 179/ Loss: L 180/ Gross loss: L gp 181/ Net loss: L rng 182/ Machine hour method: Phng php gi my 183/ Manufacturing account: Ti khon sn xut 184/ Mark-up: T sut li trn gi vn 185/ Margin: T sut li trn gi bn 186/ Matching expenses against revenue: Kh hp chi ph vi thu nhp 187/ Materiality: Tnh trng yu 188/ Materials: Nguyn vt liu 189/ Money mesurement concept: Nguyn tc thc o bng tin 190/ Net assets: Ti sn thun 191/ Net book value: Gi tr thun 192/ Net realizable value: Gi tr thun thc hin c 193/ Nominal accounts: Ti khon nh danh 194/ Nominal ledger: S tng hp 195/ Notes to accounts: Ghi ch ca bo co quyt ton 196/ Objectivity: Tnh khch quan 197/ Omissions, errors: Li ghi thiu

198/ Opening entries: Cc bt ton khi u doanh nghip 199/ Opening stock: Tn kho u k 200/ Operating gains: li nhun trong hot ng 201/ Ordinary shares: C phn thng 202/ Original entry, errors : Li pht sinh t nht k 203/ Output in equivalent units: Lng sn phm tnh theo n v tng ng 204/ Overdraft: N thu chi 205/ Overhead application base: Tiu thc phn b chi ph qun l phn xng 206/ Overhead application rate: H s phn b chi ph qun l phn xng 207/ Oversubscription of shares: ng k c phn vt mc 208/ Paid-up capital: Vn gp 209/ Par, issued at: Pht hnh theo mnh gi 210/ Periodic stock: Phng php theo di tn kho nh k 211/ Perpetual stock: Phng php theo di tn kho lin tc 212/ Personal accounts: Ti khon thanh ton 213/ Petty cash books: S qu tp ph 214/ Petty cashier: Th qu tp ph 215/ Physical deteration: S hao mn vt cht 216/ Physical units: n v (sn phm thc t) 217/ Posting: Vo s ti khon 218/ Predetermined application rate: H s phn b chi ph nh trc 219/ Preference shares: C phn u i 220/ Cummulative preference share: C phn u i c tch ly 221/ Non-cummulative preference share: C phn u i khng tch ly 222/ Preliminary expenses: Chi ph khi lp 223/ Prepaid expenses: Chi ph tr trc 224/ Private company: Cng ty t nhn 225/ Profitability: Kh nng sinh li 226/ Prime cost: Gi thnh c bn 227/ Principle, error of: Li nh khon 228/ Process cost system: H thng hch ton CPSX theo giai on cng ngh 229/ Product cost: Gi thnh sn phm 230/ Production cost: Chi ph sn xut 231/ Profits: li nhun, li 232/ Appropriation of profit: Phn phi li nhun 233/ Gross profit: Li gp 234/ Net profit: Li rng 235/ Profit and loss account: Ti khon kt qu