Professional Documents
Culture Documents
Báo cáo kết quả hoạt động kinh doanh (Income Statement) ,
Thuyết minh báo cáo tài chính (Notes to the financial statements).
Các khoản đầu tư tài chính dài hạn - Long-term financial assets
Các khoản đầu tư tài chính ngắn hạn - Short-term investments
Các khoản phải thu - Receivables
Các khoản phải thu khác - Other receivables
Các khoản thế chấp, ký cược, ký quỹ dài hạn - Long-term mortgages, collateral, deposits
Các khoản thế chấp, ký cược, ký quỹ ngắn hạn - Short-term mortgages, collateral, deposits
Chi phí chờ kết chuyển - Deferred expenses
Chi phí sản xuất kinh doanh dở dang - Work in progress
Chi phí trả trước - Prepaid expenses
Chi phí xây dựng cơ bản dở dang - Construction in progress
Chi sự nghiệp - Non-business expenditures
Công cụ, dụng cụ trong kho - Instruments and tools
Đầu tư chứng khoán dài hạn - Long-term security investments
Đầu tư chứng khoán ngắn hạn - Short-term security investments
Đầu tư ngắn hạn khác - Other short-term investments
Dự phòng giảm giá hàng tồn kho - Provision for devaluation of stocks
Hàng gửi đi bán - Goods in transit for sale
Hàng hoá tồn kho - Merchandise inventory
Hàng mua đang đi trên đường - Purchased goods in transit
Hàng tồn kho - Inventory
Hao mòn luỹ kế tài sản cố định hữu hình - Depreciation of fixed assets
Hao mòn luỹ kế tài sản cố định thuê tài chính - Depreciation of leased fixed assets
Hoa mòn luỹ kế tài sản cố định vô hình - Depreciation of intangible fixed assets
Nguyên giá tài sản cố định hữu hình - Fixed asset costs
Nguyên giá tài sản cố định thuê tài chính - Leased fixed asset costs
Nguyên giá tài sản cố định vô hình - Intangible fixed asset costs
Nguyên liệu, vật liệu tồn kho - Raw materials
Phải thu của khách hàng - Receivables from customers
Tạm ứng - Advances to employees
Tài sản cố định - Fixed assets
Tài sản cố định hữu hình - Tangible fixed assets
Tài sản cố định thuê tài chính - Leased fixed assets
Tài sản cố định và đầu tư dài hạn - Non-current assets
Tài sản cố định vô hình - Intangible fixed assets
Tài sản lưu động khác - Other current assets
Tài sản lưu động và đầu tư ngắn hạn - Current assets
Thành phẩm tồn kho - Finished goods
Tiền đang chuyển - Cash in transit
Tiền gửi ngân hàng - Cash at bank
Tiền mặt - Cash
Tiền mặt tại quỹ - Cash in hand
Tổng cộng tài sản - Total assets
Trả trước ngưòi bán - Advanced payments to suppliers
Dưới đây là một số thuật ngữ tài chính mà tôi vô tình tìm được trên mạng và thiết nghĩ
muốn chia sẽ cùng các bạn nên tôi post vào đây.
ACCOUNTS PAYABLE:
Amounts due for purchases made on credit.
ACCOUNTS RECEIVABLE:
A claim against a debtor for merchandise sold or services rendered in exchange for the
customer's promise to pay on a later date.
ACCOUNTS RECEIVABLE TURNOVER:
The net credit sales during a specific period divided by the average accounts receivable
due from trade debtors; evaluates the quality of the accounts by relating the average total
outstanding to the volume of credit sales.
ACCRUAL ACCOUNTING:
An accounting method that recognizes sales when made and expenses when incurred,
regardless of when the associated cash transactions actually occur.
ACQUISITION COST:
The cost a business incurs from purchasing inventory, distinct from actual product costs.
ANNUAL CASH FLOW:
The total of a firm's net income plus depreciation; the total measures the net incremental
cash generated by operations over the course of a year.
ASSET TURNOVER:
The ratio of total sales to total assets; a measure of the efficiency of asset utilization.
AVERAGE COLLECTION PERIOD:
The average number of days each credit sales dollar remains outstanding; a qualitative
indicator of the collectibility of a firm's accounts receivable.
AVERAGE CONTRIBUTION MARGIN:
Total sales divided by total contribution margin.
AVERAGE INVESTMENT PERIOD:
The length of time each dollar remains in inventory before a sale converts it into cash or
accounts receivable.
BAD-DEBT WRITE-OFF:
The loss incurred when an open account sale proves to be uncollectible.
BALANCE SHEET:
A financial statement that indicates what the firm owns and how those assets are financed
in the form of liabilities and ownership interest.
BREAK-EVEN ANALYSIS:
An analytic technique for studying the relationships among fixed costs, variable costs, and
profits.
BREAK-EVEN CASH FLOW:
The level of operations where total cash expenses equal total cash revenue.
BREAK-EVEN POINT:
The volume of sales in a business where total costs equal total revenue.
CARRYING COSTS:
Financial costs incurred directly or indirectly from carrying a firm's investment in assets.
CASH CAPABILITY:
The total that comes from adding the firm's cash reserves to any available but unemployed
credit consideration.
CASH CONVERSION PERIOD:
The time lapse between the customer's decision to purchase a product and the date the
payment for the purchase becomes cash available for reinvestment.
CASH FLOW CYCLE:
The natural flow of cash through the operations in a business: cash to inventory to
accounts receivable to cash.
CASH RATIO:
Relates a firm's current cash balance to current liabilities; the most stringent test of
liquidity.
COLLECTION PERIOD:
See Average Collection Period.
COMMON-SIZE BALANCE SHEET:
Expresses each account as a percentage of total assets or total liabilities and stockholders'
equity.
COMMON-SIZE INCOME STATEMENT:
Expresses each account as a percentage of total sales.
COMPONENT MANAGEMENT:
The management effort that concentrates on control of the firm's investment in assets.
CONTRIBUTION MARGIN:
Excess of sales price over variable expenses; an important element in break-even analysis.
COST OF GOODS SOLD:
The cost associated with units sold during a specific time period.
COVERAGE RATIOS:
Relates a firm's operating results measured by its income statement to its fixed
obligations.
CREDIT POLICY:
The guidelines used in the decision process that approves or disapproves of an open
account sale.
CURRENT RATIO:
Current assets divided by current liabilities; a measure of a firm's liquidity.
SAFETY STOCK:
Inventory held by a firm in excess of anticipated requirements to protect against
unforeseen shortages.
SALES/FIXED-ASSET RATIO:
See Fixed-Asset Turnover.
SALES FORECAST:
Projection of annual unit sales volume across operating periods, such as weeks, months, or
quarters in order to control a firm's investment in inventory.
SELLING TERMS:
The length of time a seller allows for payment of purchases made on credit; often includes
discounts allowed for early payment.
STOCKHOLDERS' EQUITY:
The total of common stock and all retained earnings.
STOCK-OUT COST:
The opportunity cost that results from the inability to satisfy customer demand because of
insufficient inventory.
STRAIGHT-LINE DEPRECIATION:
A method of depreciation that takes the depreciable cost of an asset and divides it by its
useful life to determine the annual depreciation expense; straight-line depreciation creates
a uniform expense every year an asset is depreciated.
STRUCTURAL MANAGEMENT:
The management perspective that seeks to maintain the proper balance among the
elements that make up the financial structure in a business.
TARGET PROFIT SALES VOLUME:
The average contribution margin divided by fixed costs plus target profits.
TIMES-INTEREST-EARNED RATIO (TIE):
Relates a firm's operating profits to the annual interest charges from its debt obligations.
TOTAL CONTRIBUTION MARGIN:
Total sales minus total variable costs.
TRADE CREDIT:
Interbusiness debt that arises from credit sales; recorded as an account receivable by the
seller and as an account payable by the buyer.
TRADE DISCOUNT:
A deduction in the list price of goods allowed by a seller in return for payment within a
specified time; for example, 2% Ten, Net Thirty-Day terms allow a 2% discount from the
list price if paid within ten days.
VARIABLE COST:
A cost that is uniform per unit, but that fluctuates in total in direct proportion to changes in
the related total activity or volume; an important element in break-even analysis.
Balance sheet
III. Short-term receivables 130 III.Các khoản phải thu ngắn hạn
1. Trade accounts receivable 131 1.Phải thu khách hàng
2. Advances to suppliers 132 2.Trả trước cho người bán
3. Inter-company receivables 133 3.Phải thu nội bộ ngắn hạn
4. Receivables from construction contracts 134 4.Phải thu theo tiến độ kế hoạch hợp
under percentage of completion method đồng xây dựng
5. Other receivables 135 5.Các khoản phải thu ngắn hạn khác
6. Provision for doubtful debts 139 6.Dự phòng phải thu ngắn hạn khó
đòi
IV. Long-term financial investments 250 IV.Các khoản đầu tư tài chính
dài hạn
1. Investments in subsidiaries 251 1.Đầu tư công ty con
2. Investments in associates 252 2.Đầu tư vào công liên kết ,liên
doanh
3. Other long-term investments 258 3.Đầu tư dài hạn khác
4. Provision for diminution in value of long- 259 4.Dự phòng giảm giá đầu tư tài
term financial investments chính dài hạn
II. Other resources and funds 430 II.Nguồn kinh phí và quỹ khác
1. Bonus and welfare funds 431 1.Quỹ khen thưởng ,phúc lợi
2. Funds 432 2.Nguồn kinh phí
3. Funds for fixed assets acquisition 433 3.Nguồn kinh phí đã hình thành
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