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Name: Hoàng Th ị Bích Nhâm Code:1001025115 VOCABULARY No Word Pronunciation Mean English Mean VNese 1.

Paid-up capital /'peidʌp ˈkæpɪtl/ The total amount of shareholder capital that has been paid in full by shareholders 2 Preference shares /ˈprefərəns ʃeər/ Shares in a company which give their holders an entitlement to a fixed dividend but which do not usually carry voting rights. 3 Ordinary shares /'o:dinәri ʃeər/ a share of a company providing the owner with a right to vote at shareholder meetings and to receive a part of the company profits as a dividend /´oupniη/ opening stock 4 /stɔ k/ the amount and value of products or materials that a company has available for sale or use at the beginning of an accounting period Tồn kho đầu kỳ Cổ ph ần thường Cổ ph ần ưu đãi Vốn đ ã góp

often used by companies to raise money. through the use of computerized point-of-sale and enterprise asset management systems Phương pháp theo dõi tồn kho liên tục 7 Oversubscription of shares /ˌəʊvəsəb ˈskraɪ b/ əv ʃeər/ Đăng ký cổ phần vượt mức 8 nominal ledger /ˈnɒmɪnəl ˈled ʒər/ a book or computer record of money received by a company for its products and services. that is paid back over a long period of time and at a fixed rate of interest. giấy n ợ .5 Prime cost /praim kɒst/ direct cost Giá thành cơ bản 6 Perpetual stock /p əˈpetʃuəl stɔk/ A method of accounting for inventory that records the sale or purchase of inventory in near real-time. and money still owed by customers sổ cái danh ngh ĩa 9 accumulate /əˈkjuː. Trái phiếu.leɪt/ to collect a large number lũy kế of things over a long period of time 10 debenture /d ɪˈbentʃər/ a type of loan.mjʊ.

British government bonds Cổ phiếu qu ỹ Lợi nhuận chưa phân phố i 15 Retained earnings /ri'tein 'ə:niɳz/ the part of a company’s profit in a particular period that it decides to keep. applied to capital budget items). rather than paying it to shareholders as a dividend 16 Provision for devaluation of /prəˈvɪʒən fɔ diːvælju ˈeɪʃən Dự phòng giảm giá .ʃən ɪn ˈprəʊ. and financial losses are not made to seem smaller than they are 14 Treasury stock /´treʒəri stɔ k/ in the UK. Chi phí xây dựng cơ bản dở dang 12 credit balance /ˈkredɪt ˈbæləns/ an amount in a company's financial accounts showing that more money has been received than is owed Số dư có 13 conservatism /kənˈsɜːvətɪzə m/ a principle of accounting Nguyên tắc in which assets or profits thận trọng are not shown in accounts as greater than they may actually be.ɡres/ asset or capital work in progress entry records the cost of construction work. which is not yet completed (typically.11 Construction in progress /kənˈstrʌk.

activity. Điểm hòa vốn 22 posting /ˈpəʊstɪŋ/ the process of writing figures in a ledger (= Vào sổ tài kho ản . such as including a wrong amount.stocks əv stɔk/ hàng tồn kho 17 Trade creditors /treɪd 'kreditə/ a business that has not yet been paid for goods and services that it has supplied to other businesses Phải trả cho người bán 18 credit transfer /'kredit træns'fə:/ the process of moving money from one bank account to another electronically: Lệnh chi 19 error of commission /'erə əv kə'mi∫n/ a mistake that consists of Lỗi ghi doing something wrong. etc. or including an amount in the wrong place: nhầm tài kho ản thanh toán 20 compensating error /'kɔ mpenseit 'erə/ a mistake when calculating or recording accounts that is equal in amount to an opposite mistake so that neither affects the final total Lỗi tự triệt tiêu 21 break-even point /'breikivn pɔint/ the point at which a business starts to make as much money as it has spent on a particular product.

book recording money that a company has spent and received). especially in order to improve cash flow 24 materiality /m əˌtɪəriˈæləti/ a measure of how important a piece of information is when making a decision: 25 Output in equivalent units /out'pʊt' ɪn ɪˈkwɪvələnt ˈjuːn ɪt/ Lượng sản phẩm tính theo đơn vị tương đương Tính trọng yếu Kh ấu hao . or the figures that are written: 23 depreciation /d ɪˌpriːʃiˈeɪʃən/ the practice of spreading the cost of capital expenditure over several years.