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Volume 1, Issue 2 December 12, 2012

English for accountants

Introduction
English for accountants l mt seri cc video ngn , gii thch cc thut ng chuyn ngnh k ton. Nhng thut ng chuyn mn ny s theo cc bn trong qu trnh lm vic v cng tc sau ny. c bit l nhng bn mong mun lm vic trong nhng cng ty a quc gia nc ngoi, cng ty kim ton ln hay n gin l mun nng cao trnh d ngoi ng chuyn ngnh m khng phi mt nhiu chi ph i hc ti cc trung tm. Knh k ton (Accounting Channel) xin trn trng gii thiu n qu v v cc bn seri ting anh cho k ton vin. Ngun video s c chng ti thu thp t nhiu ngun cht lng cao trn Internet hoc do cc thnh vin ban qun tr Knh k ton t bin son. Tt c vi mong mun em li nhng chia s v kin thc, kinh nghim tt nht cho cc bn. Xin trn trng cm n !

Inside this issue:

Profit 2

Profit margin

Loss

Run at a loss

Make a loss

Profit and loss statement Debt

Phng php hc:

Lets rockn roll

Xem video ln u tin nhn ph . Xem video ln th hai khng nhn ph . Tm phin m chun v luyn c theo mi t t nht 5 ln.

Main content
Hm nay, chng ta s c chia s mt s thut ng c bn lin quan n k ton ti chnh. Bn s c c hi n li ton b cc thut ng c hc trong video. y s l ngun ti lieu phc v cho vic n tp.

Xem file pdf i km hoc c th in ra lm ti liu phc v n tp. c thm sch bo ting anh v cc ch lin quan.

Profit
1. 2. Profit: Li nhun Meaning: The amount of money earned in a given period (usually a year) after deducting all expenses. Dch: Khon tin kim c trong mt thi k (thng thng l mt nm) sau khi tr ton b chi ph. 3. Example: Profit for many firms have declined due to a slowdown in consumer spending. V d:Li nhun ca nhiu hng gim do s st gim trong tiu dng c nhn.

Consumer spending: Chi tiu c nhn

Profit Margin
1. 2. Profit margin: Li nhun bin Meaning: The percentage of income a company retains after all costs are deducted. . Dch: Phn tram thu nhp, cng ty gi li sau khi tr i mi chi ph. 3. Example: The profit margin on luxury automibiles is much higher than on economic vehicles. V d: Li nhun bin ca t hang sang cao hn rt nhiu phng tin thng thng.

Loss
1. 2. Tangible asset: L Meaning: A loss is negative profit. If a single transaction costs more than it earns, the company is said to make a loss or take a loss. Dch: L l li nhun b m. Nu mt nghip v tn nhiu chi ph hn hn doanh thu n to ra, cng ty c cho l ang kinh doanh l. 3. Example: Weve always taken a loss on our equipment sales, but we make it up by generating revenue through aftersales services. V d: Chng ti lun chu l khi bn thit b , nhng chng ti b li bang vic to ra doanh thu qua dch v sau bn hng.

Take a loss: Ch u l

3.

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English for accountants

Run at a loss / make a loss

1. 2. Run at a loss / make a loss: B thua l (cm t) Meaning: If a companys profit for an entire year is negative, it is said to make a loss or run at a loss. Dch : Nu li nhun ca mt cng ty trong mt nm b m, ngi ta ni rng cng ty ang b thua l 3. Example: Companies that run at a loss for several years may br forced to stop trading on the Stock Exchange. V d: Cc cng ty lm n thua l trong mt vi nm s b p ngng giao dch trn sn chng khon.

Stock Exchange: S giao d ch ch ng khon

United States Stock Exchange

Profit and loss statement

1. 2. Profit and loss statement: Bo co kt qu hot ng kinh doanh. Meaning: A profit and loss statement is one type of accounting report that companies publish on a regular basis. Dch: Bo co kt qu hot ng kinh doanh l mt loi bo co k ton cng ty pht hnh nh k.

on a regular basis: mt cch thng xuyn.

Debt
1. 2. Debt: N Meaning: Money owned by a company to another company or individual. Most corporate debt is in the form of loans from banks , or bonds that have been sold to investors. Dch: N l tin n ca ca mt cng ty i vi cng ty hoc c nhn khc. Hu ht n ca cc doanh nghip nm di dng cc khon vay t ngn hng hoc tri phiu bn cho cc nh u t. 3. Example: This years balance sheet shows that the companys bank debts have been fully repaid. V d: Bng cn i k ton nm nay ch ra rng cc khon vay ngn hng c thanh ton hon ton.

Volume 1, Issue 2

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3. Relevant terminologies:

Corporate debt Bank loan Corporate bond N doanh nghip Khon vay ngn hng Tri phiu doanh nghip

Thut ng lin quan:

4. Bank types:

5. Bond types:

Central Bank or Reserve Bank Commercial Bank Investment Bank Ngn hng trung ng Ngn hng thng mi Ngn hng u t

Treasury bond Municipal bond Corporate bond Tri phiu kho bc Tri phiu th Tri phiu doanh nghip

Loi hnh ngn hng:

Phn loi tri phiu:

If you would like to know more about bond basics, please refer to the following website for more details. http://www.investopedia.com/university/bonds/default.asp#axzz2EZSwnZHu Nu cc bn mun tm hiu thm v tri phiu i cng, hy theo ng link n website trn.

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English for accountants

Accounting channel

Hanoi, Vietnam

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