Professional Documents
Culture Documents
Thuật ngữ tiếng anh kế toán
Thuật ngữ tiếng anh kế toán
CHNG 1
Thut ng ting
Anh
Management
accounting
Financial accounting
K ton ti chnh
Accounting period
K k ton
Single entry
accounting
K ton n
Double entry
accounting
K ton kp
Money market
Th trng tin t
Capital market
Th trng vn
Credit
Bn c
Debit
Bn n
Limited liability
Trch nhim hu hn
Matching principle
Nguyn tc ph hp
Gii thch
K ton qun tr l lnh vc chuyn mn ca ngnh k
ton, nhm nm bt cc vn thc trng, c bit thc
trng ti chnh ca doanh nghip; qua phc v cng
tc qun tr ni b v qu trnh ra quyt nh qun tr.
i tng s dng chnh l cc nh qun tr trong doanh
nghip.
K ton ti chnh l vic ghi chp, phn nh, tng hp s
liu, lp bo co ti chnh phc v cho cc nhu cu thng
tin cho cc i tng bn ngoi doanh nghip, thng
bao gm: c ng, c quan chc nng nh thu, thanh
tra, ch n, ngn hng
K k ton l quy nh v mt chu k ca hot ng k
ton. Cc quc gia c th c quy nh khc nhau v k
k ton. Cn theo Lut Vit Nam thng bao gm k k
ton nm, k k ton qu, k k ton thng. Tuy nhin,
do c th cng tc, mi cng ty c th c quy nh thm
v k k ton ca mnh.
K ton n l vic ghi chp, phn nh trn tng ti
khon k ton ring bit, khng c quan h i ng trn
vi ti khon khc.
K ton kp l vic ghi chp, phn nh cc nghip v
kinh doanh, ti chnh vo cc ti khon k ton theo mi
quan h khch quan gia cc i tng k ton v mi
quan h i ng gia cc ti khon k ton vi nhau.
Th trng tin t l th trng vn ngn hn, bao gm c
tri phiu ngn hn, c k hn tc l mua bn nhng
mn n ngn hn ri ro thp, tnh thanh khon cao. Th
trng tin t din ra ch yu thng qua hot ng ca
h thng ngn hng v cc ngn hng l ch th quan
trng nht trong vic cung cp v s dng vn ngn hn.
Th trng vn l th trng vn di hn, m ch yu
thng qua th trng chng khon.
Bn c nm pha bn phi ca mt ti khon k ton
tn ca mt i tng k ton c phn nh
Bn n nm pha bn tri ca mt ti khon k ton.
Vic phn chia bn n v bn c hai bn phi tri ch
mang tnh quy c ghi chp ch khng bao hm
ngha v mt kinh t
Trch nhim hu hn l ch phi chu trch nhim trong
s vn gp vo cng ty. Ni cch khc, nu mt cng
ty vi trch nhim hu hn b khi t, sau cc nguyn
n kin cng ty, ch khng phi ch s hu hoc nh
u t ca mnh. Mt c ng trong cng ty trch nhim
hu hn khng phi l c nhn chu trch nhim v bt
k khon n no ca cng ty, vt qu mc u t ca
c ng vo cng ty.
Nguyn tc ph hp l trong vic xc nh v quyt ton
thu thu nhp doanh nghip, ch khi c mt khon doanh
thu c ghi nhn mi c ghi mt khon chi ph tng
ng. c ghi nhn tc l c phn nh vo cc ti
Intangible asset
Ti sn v hnh
N di hn
Current liability
N ngn hn
Intrinsic value
Gi tr ni ti
CHNG 3
Thut ng ting Anh
Account
Operating profit
Li nhun t hot
ng kinh doanh
Ledger
S ci
Gii thch
Ti sn hu hnh l nhng ti sn c nh c hnh thi
vt cht c th, bao gm: nh ca, vt kin trc, my
mc thit b, phng tin vn ti, truyn dn; thit b
chuyn dng cho qun l
Ti sn v hnh l nhng ti sn khng c hnh thi vt
cht c th, th hin mt s tin m cng ty u t,
chi ph nhm thu c cc li ch kinh t trong tng
lai nh: quyn s dng t, bn quyn, bng pht minh,
sng ch, nhn hiu hng ha, phn mm my tnh, giy
php khai thc v nhng quyn
N di hn l tt c cc khon n ti chnh c thi hn
thanh ton di hn 1 nm hoc 1 chu k kinh doanh. V
d nh cc n di hn v thu ti chnh ti sn c nh,
cc khon nhn k qu di hn, n do mua ti sn tr
gp di hn
N ngn hn l tt c cc khon n ti chnh c thi hn
thanh ton di 1 nm hoc chu k 1 nm kinh doanh.
V d nh cc khon phi tr, phi np Ngn sch nh
nc, cc khon nhn k qu, k cc ngn hn.
Gi tr ni ti c th c hiu l gi tr thc ca mt
loi chng khon, khc vi gi tr th trng hay gi tr
ghi s ca loi chng khon . Gi tr ni ti bao gm
cc bin s khc nh nhn hiu, thng hiu, bn
quyn m cc bin s ny rt kh tnh ton, nh
lng, i khi khng c phn nh mt cch chnh
xc qua gi th trng.
Gii thch
Ti khon dng ghi chp li v bo co v s lng
ca gn nh bt c th g c gi tr bng tin trong
doanh nghip. Thng thng n l mt bn ghi s tin
s hu hoc n i vi mt i tng c th, hoc c
phn phi cho mt mc ch c th. N i din cho
mt s tin thc t nm gi hoc i din cho mt s
lc lng v gi tr ti sn, hoc kt hp nhng iu
trn.
Li nhun hot ng kinh doanh ca doanh nghip l
nhng khon li nhun thu c t hot ng kinh
doanh hng ngy, khng bao gm cc khon bt
thng, li sut, v thu
Dng tin t hot ng kinh doanh l lng tin to ra
t hot ng ca mt cng ty, thng c tnh bng
cch ly thu nhp tr i cc khon chi ph hot ng
S ci l quyn s lu gi tt c cc hot ng trong
kinh doanh lin quan ti tng ti khon k ton nht
H thng k ton kp
Journal
Nht k chung
CHNG 4
Thut ng ting
Anh
Cash flow
Dng tin
Deferred revenue
Goodwill
Li th thng mi
Depreciation
Khu hao
Receivable
Payable
Khon phi tr
CHNG 5
Thut ng ting
Anh
Operating cycle
Accrued revenue
Accrued expense
Chi ph phi tr
Work-in-progress
Bn thnh phm
Transaction cost
Creative accounting
K ton sng to
CHNG 6
Thut ng ting
Anh
Auditor
Nominal value
Gi tr danh ngha
Share premium
Tin b c phiu
Provision
Khon d phng
Associated company
Subsidiary company
Cng ty con
Consolidation
S hp nht
Minority interest
Quyn li thiu s
CHNG 7
Thut ng ting
Anh
Return on equity
Risk
Ri ro
Market risk
Ri ro th trng
Ri ro c th ca
doanh nghip
Standard analysis
Cross sectional
analysis
Phn tch mt ct
ngang
Thp chi ph
Cost object
i tng chi ph
Contributional
margin
ng gp cn bin
Accountability center
Trung tm k ton
Rationality principle
Nguyn tc hp l
Bygones principle
Nguyn tc qu kh
Opportunity cost
Chi ph c hi
Relevant cost
Chi ph xc ng
Variable cost
Chi ph bin i
Gii thch
Thp chi ph m t mi quan h gia chi ph vi cp
bc quyt nh ca doanh nghip. Thp chi ph m rng
t chi ph chin lc, lin quan n nhng quyt nh
di hn ca doanh nghip, cho n nhng chi ph hot
ng ngn hn, chi ph sn xut hng ngy hay chi ph
sn xut hng ha hoc dch v c th.
L tt c cc i tng trong doanh nghip c lin quan
n chi ph. Mt i tng chi ph c th l mt chi ph
trung tm, chng hn phng ban hay d n, hoc cng
c th l chi ph ca mt n v sn xut c lp, mt
hot ng c th. Ni n gin, i tng chi ph l bt
c th g bn mun tnh chi ph.
L t l gia ng gp vi doanh thu bn hng trc tip
nhn c t mt quyt nh ca doanh nghip hay do
chi ph doanh nghip b ra.
y l nhng n v t chc trong mt cng ty mang
li doanh thu v chi ph, cng nh c trch nhim qun
l.
y l nguyn tc mi c nhn hnh ng hp l da
trn li ch c nhn. iu ny c ngha l mi c nhn
c th sp xp la chn theo u tin ca mnh theo mt
cch thng nht v khng mu thun. Chng hn, nu
bn thch Heineken hn Stella, Stella hn Budweiser,
th th s l khng thng nht nu bn bo rng bn
cng thch Budweiser hn Heineken.
Nguyn tc ny c ngha l trong vic ra quyt nh, ch
c kt qu tng lai l ng lu tm. Nhng g xy ra
trong qu kh l mt phn ca th gii v khng nn s
dng chng nh gi gi tr ca nhng la chn
trong tng lai. Trong quyt nh v chi ph, nguyn tc
ny dn ti tng rng cc khon chi tiu trong qu
kh (chi ph chm) l khng lin quan v khng nn
tnh vo trong phn tch la chn tng lai.
chi ph c hi xut hin, la chn c quyt nh
phi s dng cc ngun lc khan him. Theo cch din
gii truyn thng, tt c cc ngun lc u c gi tr
khan him, gi tr ny bng vi gi th trng. Khi
khng c gi th trng tng ng, chi ph c hi l gi
tr kinh t ca phng n la chn tt nht b b qua.
L thay i rng trong gi tr dng tin ca c nhn hay
doanh nghip do quyt nh la chn nhng hnh ng
ny thu mua hay phn b li cc ngun lc. S thay
i rng ca dng tin lun c nh gi tng quan
vi la chn tt nht b b qua. Chi ph quyt nh xc
ng l cch gii ngha ti chnh ca khi nim chi ph
c hi
y l cc chi ph bin i trc tip vi s thay i ca
sn lng ca sn phm hay dch v. Chi ph bin i,
do , l nhng chi ph trc tip khi i tng chi ph l
Fixed cost
Chi ph c nh
Correlation
coefficient
H s tng quan
Standard deviation
lch chun
Relevant range
Phm vi thch hp
Break-even
im ha vn
Flexible budget
Marginal cost
Chi ph cn bin
Marginal revenue
Marginal rule
Lut cn bin
chi ph cn bin.
CHNG 9
Thut ng ting
Anh
Budgetary slack
K h ngn sch
Transaction cost
economics
Kinh t hc v chi ph
giao dch
Zero-based budgeting
Standard costing
nh gi thnh chun
Variance analysis
CHNG 10
Thut ng ting
Anh
Lean manufacturing
Traditional overhead
costing method
Phng php nh gi
chi ph qun l truyn
thng
Activity-based
costing
nh gi da vo hot
ng
Gii thch
y l thut ng ch s khc nhau gia mc ngn
sch lm ti u ha hiu qu hot ng ca t chc vi
mc ngn sch m nh qun l yu cu. Cc khon
thng v li tc gn vi hiu qu kinh doanh, cn vic
thit lp k h ngn sch nhm bo v nh qun l
trc nhng ri ro khng t c mc tiu chun ra
hoc khi r rng c s khng chc chn trong h thng
kim sot.
y l mt nhnh ca kinh t hc, nghin cu v vic
xc nh li th tng i ca vic thc hin cc giao
dch chc chn trong th trng m v trong phm vi
cng ty. Cc giao dch thng xuyn v c mc
khng chc chn hay i hi phi c k nng chuyn
mn ha cao hoc i hi phi c nhng ti sn khc i
km thng thng tt nht l nn c thc hin trong
phm vi cng ty hn l mang ra ngoi th trng
Vi phng php ny, ngn sch c gi nh bng 0
vo u mi k k hoch v cc phng ban, b phn
c yu cu phi xc minh hot ng nm ti bt u
t c s 0. Mi n v ngn sch trong cng ty c
yu cu vit k hoch ca mnh trong 12 thng ti v
chun b u gi cho nhng ngun lc cn thit cho k
hoch ra.
y l mt h thng nh gi m trong chi ph cc
ngun lc c c tnh theo mi quan h sn xut v
li tc bit.
L qu trnh h thng phn tch s khc nhau gia chi
ph thc t v chi ph c lp ngn sch dn n vic
nh hng ln gi c v sn lng.
Phng sai sn lng, trn c s gi nh rng c mi
quan h tuyn tnh gia chi ph v sn lng, c th
c phn chia vo phng sai hot ng v phng
sai hiu qu.
Gii thch
L mt h thng cc cng c v phng php nhm lin
tc loi b tt c nhng lng ph trong qu trnh sn
xut. Li ch chnh ca h thng ny l gim chi ph sn
xut, tng sn lng, v rt ngn thi gian sn xut.
Phng php ny gi nh rng nhng chi ph gin tip
c phn b theo t l vo sn phm hoc qu trnh s
dng mt s ngun lc c th. Chi ph gin tip c
la chn c th l lng lao ng c s dng, thi
gian my mc hay khng gian c khai thc.
y l phng php phn b chi ph gin tip da vo
cc hot ng trong qu trnh sn xut hn l da trn
c s cc ngun lc c s dng. H thng nh
Cost driver
CHNG 11
Thut ng ting
Anh
Buffer stocks
Thut ng ting
Vit
Tn kho bnh
chun/d tr m
Working capital
Vn lu ng
Economic order
quantity
Just-in-time
Lng t hng ti
u
Qun l v cung cp
ng thi gian
Enterprise resource
planning system
(ERP )
Credit policy
Credit risk
Ri ro tn dng
Credit rating
Xp hng tn dng
Gii thch
y l lng tn kho d phng c lu tr gim
ri ro thiu hng xy ra do s dao ng trong cu mt
hng , v/hoc l s dao ng trong tin gia t
hng v cung cp.
L gi tr u t rng ca doanh nghip vo ti sn lu
ng, bao gm: ti khon phi thu, hng tn kho, bn
thnh phm, thnh phm, tin mt v cc khon tin gi
v u t ngn hn. xc nh vn lu ng u t
vo mt doanh nghip, ta ly ti sn lu ng tr i n
ngn hn ca doanh nghip .
y l lng t hng lm gim ti thiu tng chi ph
lu tr hng trong kho.
y l phng thc qun l sn xut da vo mc cu
tiu dn. Vic sn xut hng ha thnh phm khp vi
nhu cu ca khch hng, cc khu trung gian trong sn
xut ch c thc hin khi c n t hng cho thnh
phm t khch hng. Hng ha c yu cu trn mt
c s lin tc t cc nh cung cp. c im ca h
thng qun l v cung cp ng thi gian, JIT, vi
lng hng tn kho rt thp v tt c cc khu trong qu
trnh sn xut v cu hng ha u nht qun, l cht
lng qun l rt cao nhm trnh vic lm li cc khu
trong bn thnh phm.
Mt phn mm ERP cn phi th hin c tt c cc
chu trnh kinh doanh. Vic tch hp mt cch xuyn
sut v t b cc gii php c lp dn n mt h thng
c trung tm ha tr li m qua cc ti nguyn c
th c qun l bi ton b doanh nghip.
y l tp hp cc chnh sch c a ra bi cc nh
qun l, lin quan n vic m rng tn dng cho khch
hng v cc cam kt v iu khon thanh ton vi cc
nh cung cp.
y l loi hnh ri ro lin quan n vic khch hng
hay nhng ngi mc n khc khng c kh nng thanh
ton n cha tr. Ri ro tn dng khng ch bao gm ri
ro ph sn m cn l ri ro thua l do thanh ton chm.
y l hnh thc xp hng mc tin cy ca cc tri
Overtrading
Bun bn qu kh
nng vn
Lead time
Baumol model
M hnh Baumol
Deflation
Gim pht
Treasury
management
Qun tr ngn kh
CHNG 12
Thut ng ting
Anh
Compounding
Discounting
Chit khu
Gii thch
Gii thch: l quy trnh tnh gi tr tng lai m trong
s tin gc c ti u t vo cui mi k ghp li
cng vi s tin li cng dn.
L qu trnh chuyn i khon tin tng lai ( FV ) v
gi tr hin ti ( PV ) tng ng bng cch loi b
khon li tc c cho l s nhn v t khon u t
ny, ti mt mc li sut c th ( i ) sau mt khong
thi gian ( n ). Chit khu c xem l qu trnh nghch
o vi ghp li. Cng thc tnh chit khu c tnh
nh sau:PV =
Cost of capital
Chi ph vn
Fisher Hirshleifer
separation theorem
L thuyt v s phn
tch Fisher
y l khon li tc m nh u t i hi t doanh
nghip nhm duy tr gi tr th trng ca tri quyn
doanh nghip h s hu. Khon li tc ny c th chi
tr cho nh u t di hnh thc c tc hoc thanh
ton tin li, hay cng c th di hnh thc chnh lch
gi (li vn). Chi ph vn c th c xem l khon li
tc m doanh nghip phi m bo vi th trng c
th thu ht ngun vn mi. Thc cht, l chi ph c
hi ca vn u t.
L thuyt ny pht biu rng, di gi nh th trng
tin t hon ho, vic nh gi mt quyt nh u t c
Hirshleifer
Annuity
Dng tin u n
hng nm
Profitability index
Ch s li nhun
Real option
Ty chn thc t
Accounting rate of
return
T sut li nhun k
ton
T sut hon vn ni
b
Payback
Thu hi vn
T sut hon vn ni
b bin i
Differential return on
capital employed
Discounted payback
Thu hi vn c tnh
chit khu
vn tiu tn chi ph ng k
y l t sut hon vn ni b tnh cho gi tr cui
cng ca dng tin tng lai ca mt khon u t,
c ti u t vi chi ph vn n khi d n kt thc
vng i.
y l c lng ti chnh v nh hng ca mt d n
u t ln li nhun trn vn huy ng trong doanh
nghip, xt mt cch tng th. Thng s ny rt quan
trng khi nh qun tr xem ROCE ( li nhun trn vn
huy ng ) l i lng chnh o lng hiu qu hot
ng kinh doanh
y l thi gian mt khon u t vn c th thu li
kinh ph u t ban u c tnh n chi ph vn huy
ng. Ngha l, thng s ny s dng dng tin chit
khu t khon u t thay v s dng dng tin danh
ngha
CHNG 13
Thut ng ting
Anh
Bond
Derivative
Bill
Hi phiu
T sut li tc thc
Nominal rate of
return
T sut li tc danh
ngha
Efficient market
Gi thuyt v hiu qu
Gii thch
Tri phiu l mt chng khon trn th trng ti chnh
do chnh ph hoc doanh nghip pht hnh, mang li
mt mc li sut xc nh trn mnh gi cho ngi nm
gi, cng nh vic mua li tri phiu theo mnh gi vo
ngy o hn
Cng c phi sinh l mt loi chng khon da trn gi
tr c s ca cc chng khon khc, nh c phiu, tri
phiu, hp ng tn dng hay ngoi hi. Nhng cng c
phi sinh c bn nht l: (i) quyn chn, mang li
cho ngi nm gi quyn mua hoc bn chng khon
c s trc hoc vo ngy xc nh vi mc gi xc
nh; (ii) hp ng tng lai, p t ngha v mua hoc
bn chng khon c s; v (iii) hp ng hon i, cho
php cc bn lin quan trao i ngha v, chng hn
trch nhim tr mt mc li sut thay i hoc c nh
cho khon vay n.
y l mt loi chng khon trn th trng tin t
thng c pht hnh mc chit khu. Mt hi
phiu kho bc l mt chng khon pht hnh ra th
trng tin t, c s dng vi mc ch ti tr cho
cc khon n ngn hn ca chnh ph, cung cp mt
sut li tc xc nh, bng hiu gia mnh gi v gi
chit khu ti ngy pht hnh.
y l t sut li tc m nh u t i hi, chit
khu nh hng ca lm pht tng lai. Ni mt cch
nm na, y l sut li tc loi tr nh hng ca s
thay i gi trong tng lai.
T sut li tc danh ngha l t sut c i hi dnh
cho nh u t v h phi chu thua l trn s vn u
t ban u gy ra bi s thay i v mc gi. Ni cch
khc, y l t sut li tc tnh c nh hng ca lm
pht.
Gi thuyt ny cho rng gi th trng ca c phiu l
hypothesis
ca th trng
( EMH )
Markowitz portfolio
theory
L thuyt danh mc
u t Markowitz
Efficient market
portfolio
Danh mc u t th
trng hiu qu
M hnh nh gi ti
sn vn
Yield curve
ng cong li tc
CHAPTER 14
Thut ng ting
Anh
Dividend growth
model
Gii thch
M hnh ny din gii gi tr vn ca cng ty l mt
hm ca c tc tng lai, gi thit rng t l tng
trng c tc khng i, c chit khu mc t sut
Gi tr th trng trn
gi tri s sch
T s P/E hiu qu
C tc trn mi c
phiu
Exogenous variable
Endogenous variable
Bin ni sinh
+b