Ting anh chuyn ngnh K ton- Ti chnh

Bookkeeping: the recording of all money received into and paid out of a company in a book or on a computer
file.
Ghi chp mt ti khon tin nhn c v thanh ton cu mt cng ty trong s sch or trn my in ton,
Account: ti khon: arrangement with a bank or firm that allows credit for financial and commercial payments:
S sp xp trong ngn hng or cng ty chp thun xc nh cc khon thanh ton v thng mi &ti chnh.
Ledger: (s ci) A book in which a bank or company records its financial accounts
S trong ngn hng or cng ty ghi chp li cc ti khon v ti chnh cu n
Profit or loss account: ti khon li l: A list of total profits and losses made by a company in its trading
activities for each year. It usually shows the mount of turnover, the trading profit, the total amount of earning
and the toatal profit made after tax and interest have been deducted. A statement of the profit and loss account
appears in the companys annual report.
Mt bng k tng s li nhun & ph tn do mt cng ty hot ng kinh doanh trong mi nm. N thng
trnh by tng s vn lun chuyn, doanh thu & s li tc thu c sau khi tr thu & li. Mt bng k cu
ti khon li l xut hin trong bo co thng nin cu cng ty.
Balance sheet: Bng cn i ti khon: A document that shows the totals of money received and money paid
out by a company and the difference be wee them.
Mt chng t, cng ty trnh by cc tng s tin nhn c & s tin thanh ton & chenh lch gia cc bn
Ledger account: Ti khon s ci: An account that remains in the ledger
Debit: Ghi n. A sum of money paid or owed by a business, shown on the left-hand side of a list of accounts
Mt s tin do mt doanh nghip tr or n, c trnh by bn tri cu bng k ti khon
To record in an account a sum of money paid out or still owed
Ghi vo mt ti khon s tin thanh ton or cn n
Credit: Ghi c. A sum of money gained by a business, shown on the right-hand side or a list of account.
Mt s tin mt doanh nghip thu c, c trnh by bn tay phi cu cc bng k ti khon
To record the payment of a sum of money into an account. Ghi mt s tin thanh ton vo ti khon.
Real account: Ti khon thc: An account in which is recorded firms dealings in real things objects being
touch such as money, goods, machinery, buildings and land.
Ti khon c ghi chp cc th lin quan cu mt cng vic v cc th thc- cc th m ngi ta c th s
m, chng hn nh tin t, hng ho, t ni tht, my mc a c
Personal account: Ti khon t nhn. An account that is to record transactions dealing with a debtors or a
creditor. Ti khon ghi nhng nghip v lin quan n khch n or ch n.
Nominal account: Ti khon danh ngha. An account that is to record transactions dealing with gains or losses.
Ti khon ghi cc nghip v lin quan n thu nhp or ph tn.
Transaction: Nghip v. The act of doing business or carrying out a business deal Giao dch kinh doanh.

A piece of business done. Nghip v.

Double entry: Bt ton kp. Recording accounts where each sale or purchase in show as having an effect on
both the debit column and the credit column of an account.
H thng ghi chp cc ti khon ni mi hng bn or hng mua c trnh by chi phi c cc ct n & c.
Goods: Hng ho. Manufactured items. Cc mt hng sn xut,
Contra: Ti khon i phng, Bookkeeping entry on opposite side of an earlier entry with the object of can
calling the effect of the earlier entry.
Bt ton k ton bn i ng cu mt ti khon cho bt ton trc, vi mc ch lm mt tc dng bt ton
trc, bt ton i ng, bt ton i phng
Till: Kt bc. A machine used in a shop to store money received from sales.
My c s dng trong ca tim d tr tin nhn c t bn hng.
Cash register: My thu ngn.
Cheque: Chi phiu. A special printed from filled in and signed by a person (the drawer) asking a bank ( the
drawer) to pay a sum of money to someone (the payee).
Mt mu in c bit c mt ngi in & k vo (ngi k sec) yu cu ngn hng (ngi nhn sec) thanh
ton mt s tin cho mt ngi no (ngi hng thanh ton).
Cash: Tin mt. Money in the from of banknotes and coins: Tin bng hnh thc giy bc & tin ng.
Balance: Rt s d. Different between two columns of an account
S chnh lch gia hai ct cu mt ti khon.
Still owed after some payment has been made. S tin cn n sau khi thanh ton.
To compare the totals of money coming nito and money going out of an account and calculate the amount
needed to make them equal.
So snh cc tng s cu tin thu nhp & tin xut cu mt ti khon & tnh ton tng s cn lm cho chng
cn bng.
To show that the difference between the total credits candy total debits is the same as the real amount that
remains or is lost.
Trnh by s chnh lch ga tng s c & tng s n bng mt s thc, cn or b mt.
Cash purchases: Mua hng tin mt. Buying goods and pay by cash.
Cash sales: Bn hng tin mt. Selling goods for cash.
Stationnery: Vn phng phm. Materials for writing.
Wage: Tin cng. Money paid to a worker for work done.
Advertising: Qung co. The act of making a product, a service, a job vacancy, an eventless.publicly known.
Hot ng sn xut, dch v, tuyn nhn vin,bin c..cho cng chng bit.
Salary: Lng bng.

A regular fixed payment for work or services, usually paid monthly by or straight into a bank account.
Thanh ton nh k cho cng vic or dch v thng c tr hng thng or trc tip vo ti khon ngn hng.
Draw: to write a toque or bank order that instructs a bank to make a payment at another person or organization.
Vit chi or hi phiu ngn hng ch th cho ngn hng thanh ton cho mt ngi or mt t chc khc, k sec
thanh ton.
To take money out of a bank account. Rt tin ti khon ngn hng.
Insurance: the payment made to or by an insurance company.
Khon tin tr cng ty bo him or cng ty bo him tr.
Statement of account: A list of amount paid and owed sent from a seller or buyer, usually on monthly basis.
Bng k s tin tr n or n cu ngi bn gi cho ngi mua, thng trn phng thc hng thng, bn
quyt ton cng n hng thng.
Debitor: Ch n. A person or an organization that you owe money to:
Mt ngi or mt t chc n tin cu mt ngi or mt t chc khc.
Creditor: A person or an organization that you owe money to. Mt ngi or mt t chc m bn thiu n.
Bill: Ho n. A written or printed list of charges or money owed for goods and services.
Bng k c vit or in, hay tin n v hng ho & dch v.
Trial balance: Bng cn s th. A way of checking accounts by company the total credit with the total debits.
The two totals should be the same.
Phng php kim tra ti khon bng cch so snh tng s c vi tng s n, hai tng s phi cn nhau.
Proprieto: Nghip ch. An owner, asp of a business or hotel. Ch nhn cu mt doanh nghip or khch sn.
Outstanding liabilities: n cha tr. Owed money but unpaid.Ti sn n cha thanh ton.
Outstanding assets: goods or services provided but unpaid.Hng ho or dch v cung cp nhng cha tr.
Pay in advance: Tr trc. Paying for goods or services before they have been received.
Tr tin hng or dch v trc khi h nhn.
Depreciation: Khu hao. A gradual loss in the value of something. Sash as o vehicle, a machine or any asset
that wears out with use and age.
Mt dn v gi tr cu mt th g , chng hn nh xe hi, my mc hoc bt c ti sn no b hao mn v s
dng or c.
Wear and tear: Hao mn. A loss in value of the machine, vehicles, etc owned by a company because they old
or damaged.
Mt i gi tr cu my mc, xe hi do mt cng ty lm ch v chng b c or b h, hao mn.
Bank statement: A printed report that shows all the money paid into and of a customers bank account within a
certain period and the total amount left in the account.
Mt bng tng trnh c in trnh by mi s tin c tr or thanh ton ti khon ngn hng cu khch
hng trong mt thi k no & tng s tin cn li trong ti khon y. Bn sao k ti khon cu ngn hng.
Reconciliation statement: A printed report that refer to the bank account balance.

Bng i chiu ti khon ngn hng.

Lodgment: Tin gi ngn hng: An amount of money or a cheque presented to a bank.
S tin or sec np vo ngn hng.
Bring forward: mang sang. To carry a figure from the previous page or period of accounts to the next.
Ghi s tin t trang trc or thi k trc cu ti khon vo trang k tip.
Trade debtor: con n mua hng, khch mua hng, A person or organization that has bought goods or have
services from another and is for them.
Mt ngi or mt t chc mua hng & nhn dch v cu mt ngi or mt t chc & n tin hng ho or dch
v,
Set out: Trnh by.
Sundry: Lt vt, linh tinh.
Commission: Hoa hng. A payment made to someone for providing a service or goods, the amount is usually a
percentage of the total value of the deal.
S tin thanh ton cho mt ngi chy dch v or hng ho, s tin thng l phn trm cu tng gi tr dch
v phn phi.
Fixed assets: TSC. An item such as land, a machine, a builiding or a vehicle belonging to a busineess and
expected to last a long time.
Mt hng mc chng hn nh t ai, my mc, kin trc xy dng or xe hi thuc mt doanh nghip ko di
mt thi gian.
Plant: sn xut. Machinery and equipment used in an industrial or manufacturing process.
My mc & trang thit b c s dng trong phng thc cng ngh or sn xut.
Assets: ti sn c, An item of value belonging to a person or company, such as a share, a piece of land, a
building or a machine, asp if it can be sold to pay e debt.
Mt khon gi tr cu mt ngi or mt cng ty, chn hn nh c phn, t ai, kin trc xy dng, nht l nu
c th bn tr c n .
Liabilities: Ti sn n, Money owed by a company.Tin cng ty n.
Petty cash: Tin mt tn qu. A small amount of money kept in an office to pay small expenses.
Mt s tin nh c gi s tr cc khon chi ph nh.
Imp rest system: Means of giving certain cash petty and the amount reimbursed after fixed time.
Phng thc cung cp tin mt tn qu & sau mt thi gian n nh, s tin y c hon li.
Voucher: Chng t thanh ton. A receipt or written document to show that money has been paid.
Mt bin nhn or chng t c ghi trnh by s tin c tr.
Gross profit: Li gp. An amount of money received from the sale of goods minus the cost of manufacturing or
buying them. That amount is show on the companys trading account.
Mt khon tin nhn c t vic bn hng tr i gi thnh sn xut or gi vn, khon tin y c th hin
trn ti khon kinh doanh cu cng ty.

Net profit: li rng. The amount of money made from the sale of goods minus the cost of producing, selling
and distributing them.
S tin c thc hin t vic bn hng tr i gi thnh sn xut, gi bn & gi phn phi chng.
Gain: Khon thu. Increase in wealth, profit.Lm tng cu ci, li nhun, thu nhp, khon thu.
To ask for payment for goods or services.Tnh gi hng ho dch v.
To record a debit in an account.Ghi n vo mt ti khon
Bank overdraft: A loan made by a bank to a customer so he/she may take out more money than is actually in a
bank account. Khon cho vay khi vt s d.
Mortage: th chp. To take out a loan with a property as security.
Returns inwards: ( = sales return) Hng bn tr li. Goods returned to an organization by customer.
Hng do khch hng tr li mt t chc.
Returns outwards: (= purchases return) Hng mua tr li. Goods returned by an organization to its suppliers.
Hng do mt t chc tr li nh cung cp cu h.
Bank charges: L ph ngn hng. The amount of money paid by a customer to the bank for its services, asp.
when the account is not in credit.
Document: Chng t: Acts as proof of ownership or identification
Journal: A book where business transactions are recorded.
S ni cc nghip v cu doanh nghip c ghi chp, s nht k.
Invoice: Ho n. List of goods sold or services received that states how much you must pay for them.
Bng k v hng ho c bn or dch v nhn c cho bit chng ta phi thanh ton cho h bao nhiu.
Debit note: Giy bo n. A document that informs a customer of money owed to a company for goods or
services supplied.
Chng t thng bo cho khch hng s tin n mt cng ty v hng ho & dch v c cung cp.
Receipt: Bin nhn. A document showing that goods have been paid for.
Chng t trnh by ho n c thanh ton.
At cost: gi vn. Selling something at the price of manufacture or the wholesale cost.
Bn th g theo gi sn xut or gi s.
Drawing: rt vn. Act of proprietor who takes worth of something out of business for himself.
Hnh ng cu ch nhn ly th g c gi tr ra khi doanh nghip s dng ring.
Premises: a house or building and the land on which it stands.C s kinh doanh.
Bad debts: n kh i. An unpaid debt that is not likely to be paid in future. N xu.
To settle an account: n n hn.
To pay the open account. Thanh ton s tin phi tr.
To open an account: M ti khon. To proceed the procedure of bank for an account coming into action.
Commission basis: phng thc nhn hoa hng.
Contract: hp ng. A legally binding agreement made between two or more people.