thuật ngữ kế toán việt - anh

THUT NG K TON
VIT ANH
(VIETNAMESE-ENGLISH
GLOSSARY)
Thut ng k ton Vit-Anh
1081
THUT NG K TON VIT-ANH

(VIETNAMESE - ENGLISH GLOSSARY)
nh hng ng k (Significant influence) l quyn tham gia ca nh u t vo vic a
ra cc quyt nh v chnh sch ti chnh v hot ng ca bn nhn u t nhng khng kim
sot cc chnh sch (tr.690).
p dng hi t (R etrospective application) l vic p dng mt chnh sch k ton mi i
vi cc giao dch, s kin pht sinh trc ngy phi thc hin cc chnh sch k ton
(tr.614).
p dng phi hi t (Prospective application) i vi thay i trong chnh sch k ton v
ghi nhn nh hng ca vic thay i cc c tnh k ton l: (a) p dng chnh sch k ton
mi i vi cc giao dch v s kin pht sinh k t ngy c s thay i chnh sch k ton;
(b) Ghi nhn nh hng ca vic thay i c tnh k ton trong k hin ti v tng lai do
nh hng ca s thay i (tr.615).
Ban kim sot (A uditors) l mt hay nhiu y vin kim sot vi nhim v kim sot s
sch, nghin cu bng cn i k ton, bo co li l, bn thuyt minh v lp mt t trnh cho
i hi c ng v tnh hnh hot ng ca cng ty trong nm qua (tr.515).
Bn quyn (Copyrights) l quyn chnh ph cp c quyn sn xut, ti bn li v bn
cc sch, bng nhc, phim nh hay cc cng vic ngh thut khc trong mt thi gian nht
nh (tr.396).
Bn tr gp (Installm ent Sales) l vic bn hng m ngi mua khng phi tr ngay lp tc
on b s tin hng m ch phi tr n u mt phn tin nht nh nhn hng, s cn i
c tr dn trong mt khon thi gian nht nh (tr. 119).
Bng cn i k ton (Balance Sheet) it k tt c cc ti sn, n phi tr v vn ch s hu
ca doanh nghip vo mt ngy c th, thng l cui thng, cui qu, cui nm. Bng cn
i k ton nh mt tm nh ca mt thc th. V do ny n cn c gi l Bo co tnh
hnh ti chnh (Statement of financial position) (tr.16).
B ng p h t m inh sng ch (Patens) c chnh ph cp cho ngi s hu bng pht minh
sng ch, c c quyn sn xut v bn ra cc sn phm c c t bng pht minh sng
ch trong mt thi gian nht nh (tr.395),
Bn tnh in t (Spread sheets) l cc chng trinh my tnh m chng kt ni cc s liu
bng cc phng tin l cc cng thc, cc hm s (tr.208).
Bng tnh gi thnh cng vic (Job-Cost Card/ Record/ Sheet) l mt ti liu trnh by tt
c cc chi ph cho mt sn phm, dch v hay l sn phm c th (tr.91).
Bo co cho cc c ng (S tockholders rep o rt) l cc bo co hng nm m cc cng ty
i chng phi cung cp cho cc c ng, n bo co tm lc tnh hnh tai chnh trong nm
va qua ca cng ty (tr.810).
Trn Xun Nam - MBA
1082
THUT NG K TON VIT - ANH
Bo co kt qu knh doanh hay Bo co i (Income Statement/ Profit & Loss

account/ Statem ent of financial perform ance/ Statem ent of earnings) trnh by tm c
cc khon doanh thu v chi ph cho mt k c th nh thng, qu hay nm. Bo co kt qu
kinh doanh cn c gi l Bo co hot ng (Statement o f operations) (tr.16).
Bo co lu chuyn tin t hay Bo co cc dng tin (Statem ent of cash flows) bo co
cc dng tin vo (thu) v ra (chi) trong mt k c chia thnh ba loi hot ng (1) Dng
tin t hot ng kinh doanh, (2) Dng tin t cc hot ng u t v (3) Dng tin t cc
hot ng ti chnh (tr. 16).
Bo co ti chnh hp n h t (C onsolidated financial statem ents) l bo co ti chnh ca
mt tp on c trnh by nh bo co ti chnh ca mt doanh nghip ring bit. Bo co
ny c lp trn c s hp nht bo co ca cng ty m v cc cng ty con theo quy nh
ca chun mc k ton VAS 25 v/ hoc IAS 27 (tr.694).
Bo co thay i vn ch s hu (S tatem ent of changes in equity) trnh by tm lc s
thay i trong vn ch s hu trong mt k nht nh nh thng, qu, nm (tr.16).
Bt ng sn ch s hu s ng (Owner-occupied property) l bt ng sn do ngi ch
s hu hoc ngi i thu ti sn theo hp ng thu ti chnh nm gi nhm mc ch s dng
trong sn xut, cung cp hng ha, dch v hoc s dng cho cc mc ch qun l (tr.372).
B t ng sn u t (Investm ent p roperty) l bt ng sn, gm quyn s dng t, nh,
hoc mt phn ca nh hoc c nh v t, c s h tng do ngi ch s hu hoc ngi i
thu ti sn theo hp ng thu t chnh nm gi nhm mc ch thu l t vic cho thu
hoc ch tng gi m khng phi (a) s dng trong sn xut, cung cp hng ha, dch v
hoc s dng cho cc mc ch qun ; hoc (b) bn trong k hot ng kinh doanh thng
thng (tr.372).
Bn gp vn Hn doanh (V enturer) l mt bn tham gia vo lin doanh v c quyn ng
kim sot i vi in doanh (tr.784).
Bin ph (V ariable costs) l cc khon chi ph thay i v tng s, t l vi nhng bin i
ca mc hot ng. Hot ng nh s lng sn phm sn xut hay bn ra, s gi my
hot ng, s km i c (tr.866).
Bin ph thc th (True variable costs) v tng s l bin i t l thun vi mc hot
ng nhng khng i cho mi n v sn phm sn xut ra hay doanh thu bn hng ( .867).
Bin ph tng bc (Step variable cost) l cc khon chi ph tng hoc gim ch vi nhng
bin ng nhiu, r rng ca mc hot ng (tr.867).
B khung khi nim (C onceptual fram ew ork) mt tuyn b cc nguyn tc thuyt
c tha nhn chung m chng to ra b khung tham chiu cho vic lp cc bo co ti
chnh (tr.24).
B phn (cu) bo co (A reportable segment) l mt b phn theo lnh vc kinh doanh
hoc mt b phn theo khu vc a l (tr.629).
K TON TI CHNH
1083
B phn ca m t thc th (C om ponent of an entity) cc hot ng v cc dng tin m

chng c th phn bit c r rng t phn cn li ca thc th cho cc hot ng v cho
mc ch bo co ti chnh (tr.625).
B phn theo khu vc a i (G eographical segment) l mt b phn c th phn bit c
ca mt doanh nghip tham gia vo qu trnh sn xut hoc cung cp sn phm, dch v trong
phm vi mt mi trng kinh t c th m b phn ny c ri ro v li ch kinh t khc vi
cc b phn kinh doanh trong cc mi trng kinh t khc (tr.629).
B phn theo nh vc kinh doanh (Business segment) l mt b phn c th phn bit
c ca mt doanh nghip tham gia vo qu trnh sn xut hoc cung cp sn phm, dch v
ring l, mt nhm cc sn phm hoc cc dch v c lin quan m b phn ny c ri ro v
li ch kinh t khc vi cc b phn kinh doanh khc (tr.628).
B st hoc sai st trng yu (M aterial/ Fundam ental erors) vic b st hoc sai st c
coi l trng yu nu chng c th lm sai lch ng k bo co ti chnh, lm nh hng n
quyt nh kinh t ca ngi s ng bo co ti chnh. Mc trng yu ph thuc vo quy
m v tnh cht ca cc b st hoc sai st c nh gi trong hon cnh c h. Quy m,
tnh cht ca khon mc l nhn t quyt nh n tnh trng yu (tr.614).
B tr (Offsetting) cc ti sn v cng n, doanh thu v chi ph khng c b tr ln nhau
tr khi c quy nh hoc cho php bi VAS/ IFRS (tr.30).
B t ton/ nh khon (Accounting entry) l phn tch tnh cht ca mt nghip v pht sinh
v quy nh ghi vo bn N ca mt hay nhiu ti khon ny v bn C ca mt hay nhiu ti
khon khc theo ng tnh cht lin quan hp l ca cc ti khon (tr.55).
C c bn lin quan (Related parties): cc bn c coi l in quan nu mt bn c kh nng
kim sot hoc c nh hng ng k i vi bn kia trong vic ra quyt nh cc chnh sch
ti chnh v hot ng (tr.702).
C hnh lch tm thi (T em porary differences) l khon chnh lch gia gi tr ghi s ca
cc khon mc ti sn hay n phi tr trong bng cn i k ton v c s tnh thu thu nhp
ca cc khon mc ny (tr.467).
C hnh lch tm thi chu thu (Taxable tem porary differences) l cc khon chnh lch
tm thi lm pht sinh thu nhp chu thu khi xc nh thu nhp chu thu thu nhp doanh
nghip trong tng lai khi gi tr ghi s ca cc khon mc ti sn hoc n phi tr lin quan
c thu hi hay thanh ton (tr.471).
Chnh lch tm thi c khu tr (Deductible temporary differences) l cc khon
chnh ch tm thi lm pht sinh cc khon c khu tr khi xc nh thu nhp chu thu
thu nhp doanh nghip trong tng lai khi gi t ghi s ca cc ti sn hoc n phi tr lin
quan c thu hi hay c thanh ton (tr.497).
C hnh lch t gi hi oi (Exchange differences) l chnh lch pht sinh t vic trao i
thc t hoc quy i ca cng mt s lng ngoi t sang n v tin t \ ton theo cc t
gi hi oi khc nhau (tr.576).
Trn Xun Nam - MBA
1084
THUT NG K TON VT - ANH
C hnh lch vnh vin (P erm anen t differences) l chnh lch gia li nhun k ton v thu
nhp chu thu pht sinh t cc khon doanh thu, thu nhp khc, chi ph c ghi nhn vo li
nhun k ton nhng li khng c tnh vo thu nhp, chi ph khi xc nh thu nhp chu '
thu thu nhp doanh nghip (tr.470).
Chi ph (Cost) l mt thc o bng nhng khon tin ca mt s cc ngun lc c s
dng cho mt mc ch nht nh (tr.862).
Chi ph (Expense) l cc khon lm gim li ch kinh t trong k k ton di hnh thc cc
khon tin chi ra, cc khon khu hao (gim) cc ti sn hoc pht sinh cc khon n phi tr
dn n lm gitn vn ch s hu, khng bao gm cc khon phn phi cho cc ch s hu
(tr 165).
Chi ph bn (Cost to sell) s chi ph tng thm trc tip cho vic thanh l mt ti sn (hay
mt nhm ti sn thanh l), n khng bao gm chi ph ti chnh v chi ph thu thu nhp
doanh nghip (tr.625).
Chi ph ban u (P rim ary cost) gm chi ph nguyn liu trc tip v nhn cng trc tip
(tr.864).
Chi ph b phn (Segm ent expenses) l chi ph pht sinh t cc hot ng kinh doanh ca
b phn c tnh trc tip cho b phn v phn chi ph ca doanh nghip c phn b
cho b phn , bao gm c chi ph bn hng ra bn ngoi v chi ph c in quan n nhng
giao dch vi b phn khc ca doanh nghip (tr.630).
Chi ph ch bin (Conversion cost) l tng ca chi ph nhn cng trc tip v chi ph sn
xut chung bin i nguyn liu thnh thnh phm (tr.864).
Chi ph chung (Joint costs) cc chi ph sn xut cc sn phm cng nhau trc thi im
chia tch (n bao gm c chi ph nguyn liu, nhn cng v chi ph sn xut chung) (tr.902).
Chi ph c th kim sot (C ontrollable costs) mt cp qun l no l chi ph m cp
c thm quyn ra quyt nh (tr.869).
Chi ph c th tch bit (S eparable costs) tt c cc chi ph sau thi im chia tch
(tr.902).
Chi ph i vay (Borrowing costs) l li tin vay v cc chi ph khc pht sinh lin quan trc
tip n cc khon vay ca doanh nghip (tr.539),
Chi ph dch v hin hnh (C u rren t service cost) khon tng trong gi tr hin ti ca
ngha v tin cng xc nh nh l kt qu t vic phc v ca nhn vin trong k hin ti
(tr.444).
Chi ph dch v qu kh (Past service cost) l khon tng trong gi tr hin ti ca ngha v
tin cng xc nh cho cc dch v ca nhn vin trong cc thi k trc, kt qu trong k
hin ti t vic gii thiu, s thay i ca cc khon tin cng thu hoc cc khon tin cng
nhn vin di hn khc. Cc chi ph dch v qu kh c th ng (ni v cc li ch c
gii thiu hoc hon thin) hoc m (ni tn ti cc khon tin cng b tr i) (tr.445).
K TON TI CHNH
1085
Chi ph gin tip (Indirect cost) l cc khon chi ph m chng c tp hp vi nhau, hoc
c gy ra bi hai hay nhiu i tng chi ph cng nhau nhung chng khng trc tip li
nhng du vt c th i vi mi i tng chi ph (tr.863).
Chi ph hn hop (M ixed costs) cc khon chi ph bao gm c hai yu t bin ph v nh
ph (tr.869).
Chi ph li vay (Interest cost) l s tng trong mt k trong gi tr hin ti ca mt ngha v
tin cng xc nh m chng pht sinh v cc khon tin cng l ca mt k gn hn phi
thanh ton (tr.444).
Chi ph nguyn liu tr c tip (D irect m aterials) ca mt i tng chi ph l chi ph
nguyn liu, theo s lng nguyn liu m chng c th c xc nh r rng i vi mt
i tng chi ph theo mt cch kinh t nht c th thc hin c, gi c tnh theo n gi
ca nguyn liu trc tip (tr.83).
Chi ph nhn cng tr c tip (D irect labor cost) cho mt i tng chi ph s lng lao
ng m chng c th phn bit r rng vi i tng chi ph theo mt cch kinh t nht c
th thc hin c, gi c tnh theo n gi ca lao ng trc tip (tr.83).
Chi ph sn xut chung (Factory overhead/ FOH or production overhead) l tt c cc
ch ph sn xut gin tip v tt c chi ph sn xut ngoi tr chi ph trc tip (tr.864).
Chi ph sn xut chung bin i (V ariable production overheads) cn gi l bin ph sn
xut chung nhng chi ph sn xut gin tip, thng thay i trc tip hoc gn nh trc
tip theo s lng sn phm sn xut, nh chi ph nguyn vt liu gin tip, chi ph in nc
cho sn xut (tr.293).
Chi ph sn xut chung c nh (Fixed production overheads/ Fixed factory overheads)
hay nh p h sn xut chung nhng chi ph sn xut gin tip, thng khng thay i theo
s ng sn phm sn xut, nh chi ph khu hao, chi ph bo dng nh xng, v chi ph
qun hnh chnh cc phn xng sn xut (tr.293).
Chi ph sn xut chung (Factory overhead) l tt c cc chi ph gin tip ngoi cc chi ph
trc tip bao gm nguyn liu gin tip, nhn cng gin tip, cc chi ph dng cho sn xut
nh in nc, in thoi, vt r tin, chi ph khu hao dng cho nh my sn xut, tin thu
nh xng, t ai... v tt c cc chi ph khc dng cho sn xut khng phi l nguyn liu
trc tip v nhn cng trc tip (tr.925).
Chi ph thanh l (Costs of disposal) l cc chi ph tng thm trc tip lin quan n vic
thanh l ti sn, n khng bao gm chi ph ti chnh v thu thu nhp doanh nghip (tr.381).
C hi ph thi k (Period costs) l cc chi ph hot ng kinh doaah nhng khng bao gm
chi ph hng tn kho. N thng gm hai khon chi ph ln l chi ph bn hng, chi ph chung
v hnh chnh (chi ph qun l doanh nghip) (tr.865).
Chi ph thu thu nhp doanh nghip (hoc thu nhp thu thu nhp doanh nghip)/ Tax
expense (Tax income) l tng chi ph thu thu nhp hin hnh v chi ph thu thu nhp hon
li (hoc thu nhp thu thu nhp hin hnh v thu nhp thu thu nhp hon li) khi xc nh
li nhun hoc l ca mt k (tr.465).
1086
Chi ph thu tr trc (P repaid rent) ngi cho thu nh, ti sn thng yu cu tr tin
trc. Tin thu trc ny to nn mt ti sn cho ngi i thu l quyn c s dng
nhng ti sn thu trong tng lai (tr.81).
Chi ph tr trirc (P repaid expenses) s tin chi ph m doanh nghip chi ra nhng
cha ghi vo chi ph tnh li l m c ghi l mt ti sn ngn hn. Hay ni mt cch
khc chi ph tr trc l phn chi ph cha ht hiu c, v l thuyt l mt nm, nhng trn
thc t c th di 2 - 3 nm (tr.283).
Chi ph tr c tip (D irect cost) ca mt i tng chi ph l mt khon chi ph m chng
i hoc to ra nhng du vt c th i vi i tng chi ph. Cc chi ph ny lin h trc tip
n s lng v cht lng ca sn phm sn xut ra. N thay i t l thun vi s lng,
cht lng sn phm sn xut ra (tr.863).
Chi ph trc tip khc (O ther direct costs) l bt c chi ph no m chng li du vt i
vi tng sn phm ring bit- l chi ph trc tip ca sn phm (tr.863).
C hnh ph (G overnm ent) bao gm chnh ph, cc c quan i din ca chnh ph v cc c
quan tng t c th l a phng, quc gia hay quc t (tr.352).
Chnh sch bo him c iu kin (A qualifying insurance policy) l mt chnh sch bo
him c pht hnh ra bi mt nh bo him m n khng phi mt bn in quan (theo
nh ngha ca IAS 24 trnh by cc bn lin quan) ca doanh nghip bo co, nu khon tin
ca chnh sch l:
(a) c th c 's dng ch cho vic thanh ton hay ti tr cho cc khon tin cng nhn
vin theo mt k hoch tin cng xc nh; v
(b) 1 khng sn sng cho cc ch n ca doanh nghip bo co (k c trng hp doanh
nghip b ph sn) v khng th c tr cho doanh nghip bo co tr khi;
(i) cc khon tin ny i din cho cc ti sn d ra m chng khng cn i vi chnh
sch bo him tha mn tt c cc ngha v tin cng nhn vin lin quan; hoc
(ii) cc khon tin ny c tr li cho doanh nghip bo co b p n cho cc khon
tin cng nhn vin c tr (tr.445).
Chnh sch k ton (A ccounting policies) l cc nguyn tc, c s v phng php k ton
c th c doanh nghip p dng trong vic lp v trnh by bo co ti chnh (tr.614).
Chnh sch k ton b phn (Segm ent accounting policies) l cc chnh sch k ton c
p dng lp v trnh by bo co ti chnh hp nht ca tp on hoc doanh nghip bao
gm c chnh sch k ton lin quan n lp bo co b phn (tr.63).
Chu k hot ng (O perating cycle) ca mt doanh nghip l khong thi gian t khi mua I
nguyn vt liu tham gia vo mt quy trnh sn xut n khi chuyn i thnh tin hoc ti
sn d chuyn i thnh tin (tr.181).
Chng quyn hoc Quyn chn mua (Warrants or Options) l cc cng c ti chnh m
n cho php ngi s hu n c quyn mua c phiu ph thng theo mt gi nht nh v
trong mt khong thi gian xc nh trc (tr.645).
K TON TI CHNH
1087
C hng t ghi s (Vouchers) l cc chng t do k ton vin p trong cc nh khon N,

C c ghi r rng cho mi nghip v. Cc chng t ghi s trc khi ghi vo s nht k phi
c k ton trng (hay ngi y quyn) ph duyt (tr.62).
C hng t gc (Source docum ents) chng t c mang nhng mnh lnh hay hng dn
khi xng mt giao dch hoc ghi nhn thng tin v giao dch pht sinh (tr.59).
C hng t nh t k (Journal voucher) dng ghi cc nghip v khng lin quan n thu
hoc chi tin ca cng ty, nh cc bt ton v khu hao, cc bt ton nhp xut kho hng tn
kho m khng lin quan n vic thu, chi tin, cc bt ton v chi ph cha tr tin, cc bt
ton iu chnh (tr.64).
Chuyn ha snh hc (Biological transform ation) bao gm qu trnh tng trng, thoi ha,
sn xut v sinh sn m chng to ra s thay i v cht lng hoc s lng trong mt ti
sn sinh hc (.297).
C phn ph thng (Common stock/ Ordinary share) xem c phiu ph thng.
C phn u i (Preferred stock/ Preference share) c phn u i gm cc loi: a) c
phn u i biu quyt; b) c phn u i c tc; c) c phn u i hon li; d) c phn u
i khc do iu i cng ty quy nh, c phn u i ph bin nht l c phn u i c tc.
(tr.516).
C phiu ghi tn l c phiu c ghi tn ngi s hu c phiu v c ng k vo s sch
ca cng ty. N ch c th chuyn nhng nu c s chp nhn ca Hi ng qun tr cng
ty (tr.51),
C phiu khng ghi tn l c phiu khng tn ngi s hu, ai gi c phiu trong tay
ngi l ch s hu c quyn chuyn nhng d dng theo li trao tay (tr.516).
C phiu ph thng (O rdinary shares o r common stocks) l mt cng c vn ch s hu
m chng m bo cho cc loi cng c vn ch s hu khc (c phiu u i) (tr.645).
C phiu ph thng tim nng (Potential ordinary shares) l mt loi cng c ti chnh
hoc mt hp ng m n c th c quyn chuyn thnh cc c phiu ph thng, nh tri
phiu chuyn i, c phiu u i (tr.645).
C phiu u i khng lu k (non-cum ulative preference shares) l oi c phiu m nu
trong mt k k ton nm no cng ty b l hoc mt l do khc m cng ty khng thng
bo tr c tc cho ngi nm gi c phiu u i th s c tc ny s khng c chuyn
sang cc k sau chi tr (tr.4).
C phiu u i lu k (C um ulative preference shares) l loi c phiu c bo m
thanh ton c tc, k c trong mt s k k ton m cng ty khng thng bo thanh ton hoc
ch thng bo thanh ton c mt phn th s c tc cha thanh ton c cng dn v cng
ty phi tr s c tc ny trc khi tr c tc ca c phiu ph thng (tr.647).
C s dn tch (A ccrual basis) cc nh hng ca cc giao dch v cc s kin khc c
ghi nhn khi chng pht sinh hay xy ra (occur) (khng phi khi thu v chi tin hay vt tng
ng nh tin) v n c ghi chp trong cc s sch k ton v c bo co trong cc bo
co ti chnh cho cc k m chng lin quan (tr.158).
Trn Xun Nam - MBA
1088
C s nc ngoi (Foreign entity) l mt t chc nc ngoi, m cc hot ng ca n

l mt phn c lp vi doanh nghip lp bo co (tr.577).
C s phn b chi ph (Cost-allocation base) l mt khon (mc) iu khin ph (Cost
driver) m chng c s dng cho vic phn b cc chi ph (tr.887).
C s tnh thu thu nhp ca mt ti sn hay n phi tr (Tax base of an asset or
liability) l gi tr tnh cho ti sn hoc n phi tr cho mc ch xc nh thu thu nhp
doanh nghip (tr.468).
Cng c ti chnh (Financial instrum ent) l bt c mt hp ng no m chng lm tng
mt ti sn ti chnh ca mt t chc v mt khon n ti chnh hoc cng c vn ch s hu
ca t chc khc (tr.645).
Cng c vn ch s hu (Equity intrusm en) l bt c mt hp ng no m chng c
bng chng mt khon li ch cn li trong cc ti sn ca mt thc th (t chc) sau khi tr
i tt c cc khon n ca n (tr.645).
Cng n chi ph (Cost accum ulation) l vic thu thp cc ch ph theo vic phn loi theo
bn cht ca n nh nguyn liu, nhn cng hoc theo cc hot ng c thc hin nh qu
trnh t hng hay qu trnh my hot ng (tr.862).
1
Cng ty c phn (Joint-Stock com pany/ C orporation) doanh nghip, trong :
a) Vn iu l c chia thnh nhiu phn bng nhau gi l c phn; b) c ng c th l t
chc, c nhn; s lng c ng ti thiu l ba v khng hn ch s lng ti a; c) c
ng chi chu trch nhim v cc khon n v ngha v ti sn khc ca doanh nghip trong
phm vi s vn gp vo doanh nghip; d) c ng c quyn t- do chuyn nhng c phn
ca mnh cho ngi khc, tr trng hp quy nh ti khon 3 iu 81 v khon 5 iu 84
ca Lut Doanh nghip (tr.510).
Cng ty con (Subsidiary) l doanh nghip chu s kim sot ca mt doanh nghip khc (gi
cng ty m) (tr.705).
Cng ty hp danh (P artnership) l doanh nghip, trong : a) Phi c t nht hai thnh vin
l ch s hu chung ca cng ty, cng nhau kinh doanh di mt tn chung (gi l thnh vin
hp danh); ngoi cc thnh vin hp danh c th c thnh vin gp vn; b) Thnh vin hp
danh phi l c nhn, chu trch nhim bng ton b ti sn ca mnh v cc ngha v ca
cng ty; c) Thnh vin gp vn ch chu trch nhim v cc khon n ca cng ty trong phm
vi s vn d gp vo cng ty (tr.508).
Cng ty lin kt (Associate) l cng ty trong nh u t c nh hng ng k nhng
khng phi l cng y con hoc cng ty lin doanh ca nh u t (tr.794).
Cng ty m (P arent/ H olding company) l cng ty c mt hoc nhiu cng ty con (tr.690).
C ng ty tr c h nhim hu hn (L im ited liability com pany) l doanh nghip, trong :
a) Thnh vin c th l t chc, c nhn; s lng thnh vin khng v qu nm mi;
b) Thnh vin chu trch nhim v cc khon n v ngha v ti sn khc ca doanh
nghip trong phm vi s vn cam kt gp vo doanh nghip; c) Phn vn gp ca thnh
vin ch c chuyn nhng theo quy nh ca php lut (tr.510).
K TON Ti CHNH
1089
i hi ng c ng (G eneral shareholders meeting) l c quan quyn lc cao nht ca

cng ty c phn quyt nh mi hot ng ca cng ty, cc c quan khc nh Hi ng qun
tr, Ban kim sot ch l c quan c y quyn m thi trong mt thi gian (tr.514).
u t di hn (non-current or long-term investments) bao gm c c phiu v tri phiu
m nh u t hy vng s nm gi n di hn 12 thng ti k t ng ca bng cn i k
ton hay ni mt cch khc n khng sn sng cho vic bn ngay v k c bt ng sn u t
(tr.565).
u tir gp trong hp ng thu (Gross investm ent in the lease) l tng khon thanh ton
tin thu ti thiu theo hp ng thu ti chnh (i vi bn cho thu) cng gi tr cn li ca
ti sn thu khng c m bo (tr.450).
u t ngn hn (short-term investments-hay cn gi l chag khon c th bn
(marketable securities) l cc ti sn ngn hn (current assets). N c tnh thanh khon cao
(liquid), d dng chuyn i thnh tin, v nh u t d nh chuyn i thnh tin trong
thi hn 12 thng ti (tr.565).
u t thun ti m t c s nc ngoi (Net investm ent in a foreign entity) l phn vn
ca doanh nghip bo co trong tng ti sn thun ca c s nc ngoi (tr.577)
u tu* thun trong hp ng thu ti chnh (Net investm ent in the lease) l s chnh lch
gia u t gp trong hp ng thu ti chnh v doanh thu ti chnh cha thc hin (tr.450).
u t thng mi (T rading investments) l khon u t chng khon bn trong tng
lai gn, c th l ngy, tun hay vi thng, vi nh kim li t vic bn nhanh (tr.565).
u t/ Chng khon sn-sng--bn (Available-for-sale investments) l cc khon u
t thp hn 20% vn ch s hu vo cng ty c u t nhng khng phi l cc khon u
t thng mi (trading investments) (tr.565).
im chia tch (Split-off point) im trong sn xut ni m cc sn phm chung tr nn
c th nhn din ring bit (tr.902).
iu chnh hi t (Retrospective restatement) l vic iu chnh nhng ghi nhn, xc nh
gi tr v trnh by cc khon mc ca bo co ti chnh nh th cc sai st ca k trc cha
h xy ra (tr.l4).
iu kin ghi nhn doanh th u bn hng (Sales revenue): Doanh thu bn hng c
ghi nhn khi ng thi tha mn tt c nm iu kin sau: (a) Doanh nghip . chuyn giao
phn ln ri ro v li ch gn lin vi quyn s hu sn phm hoc hng ha cho ngi
mua; (b) Doanh nghip khng cn nm gi quyn qun l hng ha nh ngi s hu hng
ha hoc quyn kim sot hng ha; (c) s tin doanh thu c xc nh tng i chc
chn; (d) Doanh nghip thu c hoc s thu c li ch kinh t t giao dch bn hng;
(e) Cc chi ph lin quan n giao dch bn hng c th xc nh c mt cch ng tin cy
(fr.lll).
iu kin ghi nhn doanh thu dch v (Service revenue): Kt qu (outcome) ca giao dch
cung cp dch v c xc nh khi tha mn tt c bn iu kin sau: (a) <3 tin doanh thu
c xc nh tng i chc chn; (b) C kh nng thu c li ch kinh t t giao dch
Trn Xun Nam - MBA
1090
cung cp dch v ; (c) Xc nh c phn cng vic hon thnh vo ngy lp bng cn
i k ton; (d) Chi ph pht sinh cho giao dch v chi ph hon thnh giao dch cung cp
ch v c th o lng mt cch ng tin cy (can be measured reliably) (tr. 113).
nh ph (Fixed costs/ Fixed expenses) l chi ph khng i v tng s d c s thay i v
mc hot ng trong mt phm vi ph hp (tr.867).
nh ph cam kt (C om m itted fixed costs) l cc chi ph c lin quan ti my mc thit b
v cc cu trc t chc c bn ca mt cng ty, thng thng n c coi l chi ph khng
th ct b c (tr.868).
nh ph ty / khng b t buc (D iscretionary fixed costs) l cc nh ph pht sinh t cc
quyt nh hng nm ca cp qun l nhm t c cc mc tiu ca t chc. Chng thng
khng c mi lin h r rng vi cc mc ca kh nng hay hot ng u ra nh chi ph
qung co, chi ph nghin cu v pht trien (tr.868).
o lng (M easurem ent) l qu trnh xc nh s tin ca cc yu t ca cc bo co ti
chnh c ghi nhn v trnh by trn bng cn i k ton v bo co kt qu (tr. 167).
Doanh nghip (Business entity) l t chc kinh t c tn ring, c ti sn, c tr s giao dch
n nh, c ng k kinh doanh theo quy nh ca php lut nhm mc ch thc hin cc
hot ng kinh doanh (tr.507).
Doanh nghip tir nhn (Sole trader) c c im l mt c nhn lm ch, ch doanh nghip
ng tn ton b ti sn ca doanh nghip v chu trch nhim v hn i vi cc khon n
ca doanh nghip (tr.l 1).
Doanh thu (Revenue) l tng gi tr cc li ch kinh t doanh nghip thu c trong k k
ton, pht sinh t cc hot ng sn xut, kinh doanh thng thng ca doanh nghip, gp
phn lm tng vn ch s hu (tr.628).
Doanh thu b phn (Segment revenue) l doanh thu trnh by trong bo co kt qu hot
ng kinh doanh ca doanh nghip c tnh trc tip hoc phn b cho b phn, bao gm
doanh thu bn hng v cung cp dch v ra bn ngoi v doanh thu bn hng v cung cp dch
v cho b phn khc ca doanh nghip (tr.630).
Doanh thu ti chnh cha thc hin (Unearned finance income) l s chnh lch gia tng
khon thanh ton tin thu ti thiu cng gi tr cn li khng c m bo tr gi tr hin
ti ca cc khon trn tnh theo t l i sut ngm nh trong hp ng thu ti chnh (tr.450).
Doanh thu tnh thu (Taxable revenue) l ton b tin bn hng ho, tii cung cp dch v
bao gm c khon tr gi, ph thu, ph tri m c s kinh doanh c hng khng phn bit
thu c tin hay cha thu c tin (tr.462).
i hu ch c tnh (Estimated useful life) l di ca dch v m doanh nghip hy vng
nhn c t ti sn, i hu ch c th din t bng s nm, hoc s n v ca u ra
(tr.359).
i tng chi ph (Cost object) l mt sn phm, d n, t chc, mt mc ch m cc chi
ph c tp hp, o lng v tnh ton (tr.862).
K TON TI CHNH
1091
n v bo co/ Thc th (Accounting entity) l mt n v k ton ring bit hoc mt tp

on bao gm cng ty m v cc cng ty con phi lp bo co ti chnh theo quy nh ca
php lut (tr.694).
n v to nn tin (Cash generating unit) l nhm nh nht ca ti sn c th nhn dng
c m qua chng cc dng tin c lp c th nhn dng v o lng c (tr.384).
n v tin t k ton (Reporting currency)/ Tin t bo co n v tin t c s dng
chnh thc trong vic ghi s k ton v lp bo co ti chnh (tr.576).
ng kim sot (Joint control) quyn cng chi phi ca cc bn gp vn lin doanh v
cc chnh sch ti chnh v hot ng i vi mt hot ng kinh t trn c s tha thun
bng hp ng (tr.784).
D on chi ph (Cost prediction) l p dng vic o lng chi ph i vi cc mc hot
ng tong lai c tnh on cc chi ph tng lai (tr.871).
D phng (A provision) l khon n phi tr khng chc chn v gi tr hoc thi gian
(tr.593).
EB IT/ L i tr c li vay v thu l khon li ca cng ty t cc hot ng kinh doanh thng
thng trc thu v trc khon chi ph li vay (tr.826).
EPS co* bn (Basic EPS) l li thun trn mi c phiu, c tnh theo cng thc:
Tng t/ (l) thun thuc cc c ng ph thng
EPS c bn = -----;----------------------------------------------------------- ------------ :----------- 7 : ;--- ------------ ------------ ------------ -----------S bnh qun gia quyn c phiu ph thng lu hnh trong k (tr.646).
GAAP Cc nguyn c k ton c tha nhn chung l tt c cc quy nh (rules) t cc

ngun khc nhau, m chng chi phi cng vic k ton (govern accounting) v c thc t
k ton chp nhn mt thi im no (tr.24).
G hi C (C redit) mt ti khon l ghi mt s tin vo bn C tc bn phica ti khon
(tr.50).
G hi nhn (Recognition). Qu trnh kt hp cht ch trong bng cn i k tn hoc bo co
kt qu kinh doanh mt khon mc m n tha mn nh ngha ca mt yu t v tha mn
cc tiu chun sau y cho vic ghi nhn:
(a) C th bt c mt li ch kinh t tng lai gn lin vi khon mc s. tng ln hoc
gim xung t cm v hay doanh nghip;
(b) Khon mc c chi ph hoc gi tr m chng c th c o lng mt cch ng tin
cy (tr. 166).
G hi N (Debit) mt ti khon l ghi mt s tin vo bn N tc bn tri ca ti khon
(tr.50).
Gi bn thun (Net selling price) l s tin c hng t vic bn mt ti sn trong mt
giao dch gia cc bn khng lin quan, c hiu bit v sn sng tr i c t ch ph thanh l
(tr.381)
Trn Xun Nam - MBA
1092
Gi nh tip tc hot ng (Going concern): Vic ghi chp k ton c t trn gi thit
l n v s tip tc hoi ng v thi hn hoc t nht l khng b gii th trong tng lai gn
(thng l 12 thng) (tr.27).
Gi gc (H istorical cost). Cc ti sn (assets) c ghi nhn theo gi tr bng tin ngay hay
cc khon tng ng tin (cash or cash equivalance paid) hoc theo gi tr hp l (fair
value) ca ti sn vo thi im mua chng. Cc khon n phi tr (liabilities) c ghi
nhn theo s tin phi tr trong vic trao i ngha v, hoc trong mt s trng hp (v d
nh thu thu nhp doanh nghip), theo gi tr tr bng tin ngay hay cc khon tng ng
tin hy vng c tr thanh ton n phi tr trong qu trnh kinh doanh bnh thng
(tr 167).
G ph hin hnh (C u rre n t cost) l gi tr tr bng tin ngay hoc cc khon tng ng
tin m chng phi c tr nu mt ti sn ging hay tng ng nh vy c mua thi
im hin ti (tr. 167),
Gi ph hp nh t kinh doanh (Cost of acquisition) bao gm gi tr hop l ti ngy din ra
tra i ca cc ti sn em trao i, cc khon n phi tr pht sinh hoc tha nhn v
cc cng c vn do bn mua pht hnh i ly quyn kim sot bn b mua, cng cc chi
ph lin quan trc tip n vic hp nht kinh doanh (tr.412).
Gi thnh (chi ph) sn phm (P roduct costs) chi ph hay gi vn ca hng ha mua vo
(trong doanh nghip thng mi) v gi thnh sn phm sn xut ra (trong doanh nghip sn
xut) bn. Chi ph sn phm bao gm chi ph nguyn liu trc tip, nhn cng trc tip v
chi ph sn xut chung (tr.864).
Gi thnh dch v (Service costing) mt phng php gi thnh lin quan n vic thit
lp cc gi thnh (chi ph) ca vic cung cp cc dch v, khng phi cho cc sn phm hu
hnh c sn xut ra (tr.936).
Gi thnh sn xut ton b (Full production cost) l tng ca chi ph nguyn liu trc tip
v chi ph ch bin. Trong cng ty sn xut n cn c gi l chi ph hng tn kho hay chi
ph sn phm (tr.864).
Gi thnh theo cng vic (Job-order costing/ Job costing) l phng php phn b chi ph
vo cc sn phm m chng sn sng nhn din bi cc n v hay tng n hng ring bit,
mi n v sn phm hay n hng yu cu mc khc nhau v cng sc v k nng
(tr.911).
Gl thnh theo qu trnh (Process costing) l mt h thng xc nh g thnh ca sn
phm c sn xut hng lot trong mt trt t lin tc ca cc bc c gi l qu trnh
(tr.950).
Gi thnh theo qu trnh (Process costing) l mt phng php phn b cc chi ph vo gi
thnh cc sn phm bng vic chia bnh qun chi ph cho mt s lng ln cc sn phm coi
nh ging nhau (tr.9.11).
Gi thnh thng thng (N orm al costing) l mt h thng gi thnh trong chi ph sn
xut chung c phn b trn c s trung bnh hay bnh thng, c c s i in hay
nh gi hng tn kho bnh thng (tr.928).
K TON TI CHNH
1093
Gi thnh ton b (Full cost) ca mt sn phm l tng chi ph ca tt c cc yu t chi ph

hng tn kho hay chi ph sn xut ton b v chi ph khng sn xut (tr.864).
Gi thnh ton b hay Chi ph ton b (Full cost) l tt c cc ngun lc c s dng cho
mt i tng chi ph. Chi ph ton b ca mt i tng chi ph l tng ca chi ph trc tip
cho n v mt phn hp l ca cc chi ph gin tip c phn b hay s dng (tr.863).
Gi tr c th thu hi (Recoverable am ount) l gi tr c tnh thu c trong tng lai t
vic s ng i sn, bao gm c gi tr thanh l ca chng (tr.345).
Gi tr c th thc hin (Realisable value) l s tin hoc cc khon tng ng tin m
hin ti chng c th c c bng vic bn mt ti sn trong vic thanh l gn gng (tr.167).
Gi tr cn i ca ti sn cho thu (Residual value) (hay gi tr thanh l) l gi tr c tnh
thi im khi u thu ti sn m bn cho thu d tnh s thu c t ti sn cho thu vo
c kt thc hp ng cho thu (tr.450).
Gi tr cn li ca ti sn thu c m bo (Guaranteed residual value): a) i vi bn
thu l phn gi tr cn li ca ti sn thu c bn thu hoc bn lin quan vi bn thu m
bo thanh ton cho bn cho thu (Gi tr m bo l s tin bn thu phi tr cao nht trong
bt c trng hp no), b) i vi bn cho thu l phn gi tr cn li ca ti sn thu c
bu thu hoc bn th ba c kh nng ti chnh khng lin quan vi bn cho thu, m bo
thanh ton (tr.450).
Gi tr cn li ca ti sn thu khng c m bo (Unguaranteed residual value) l
phn gi tr cn li ca ti- sn thu c xc nh bi bn cho thu khng c bn thu hoc
bn lin quan n bn thu m bo thanh ton hoc ch c mt bn lin quan vi bn cho
thu, m bo thanh ton (tr.450).
G i tr n hn (M aturity value) l tng s tin gc v li sut n hn vo ngy n hn
ca thng phiu (tr.274).
G i tr ghl s/ Gi tr s sch (C arrying am ount) l s tin m ti sn c ghi nhn trn
bng cn i k ton sau khi tr i cc khon khu hao ly k v l gim gi tr ca n
(tr.381).
Gi tr gc (Principal) l s tin cho vay ca ngi th hng v ngi vay tin (ngi lp
thng phiu) (tr.274).
Gi tr hin ti ca mt ngha v tin cng xc nh (The present value of a defined
benefit obligation) l gi tr hin ti, khng tr bt c mt ti sn k hoch, ca cc khon
thanh ton tng lai c yu cu gii quyt ngha v nh l kt qu ca vic phc v ca
nhn vin trong k hin ti v cc k trc (tr.444).
G i tr hp l (F air value) i gi tr ti sn c th c trao i hoc gi tr mt khon n
c thanh ton mt cch t nguyn gia cc bn c y hiu bit trong s trao i ngang
gi (in an arms length transaction) (tr.345).
Gi tr phi khu hao (Depreciable am ount) l nguyn gi ca ti sn di hn ghi trn bo
co i chnh, tr (-) gi tr thanh l c tnh ca ti sn (tr.345).
Trn Xun Nam - MBA
1094
THUT NG K TON VT - ANH
Gi tr ph liu ca cc khon li khng bnh thng (Scrap value of abnormal gain) l

c ghi tng cc khon li ca n, trong ti khon li khng bnh thng (tr.956).
Gi tr ph iu ca cc khon l binh thng (Scrap value of normal loss) l c tr ra
khi chi ph ca nguyn liu (theo yu cu ca VAS 02 v IAS 02) (tr.95).
Gi tr ph liu ca cc khon l khng bnh thng (Scrap value of abnormal loss) l
c ghi gim cc khon l ca n, trong ti khon l khng bnh thng (tr.95).
Gi tr thanh l (R esidual value) l gi tr c tnh thu c khi ht thi gian s dng hu
ch ca ti sn, sau khi tr (") chi ph thanh l c tnh (tr.345).
Gi tr thanh ton (Settlem ent value) mt s c tnh hin ti ca mt gi tr chit khu
hin ti ca cc dng tin thun tng lai trong qu trnh kinh doanh bnh thng (tr. 167).
Gi tr thun c th thc hin (Net realisable vaue) l gi bn c tnh ca hng tn kho
trong k sn xut, kinh doanh bnh thng tr (-) chi ph c tnh hon thnh sn phm v
chi ph c tnh cn thit cho vic bn chng (tr.308).
Gi tr trong s dng (Value in use) l gi tr hin ti ca cc dng tin tng lai c tnh
tng thm t vic tip tc s dng ca ti sn v t gi tr thanh cui i phc v ca n
(tr.381).
Gi tr c tnh hp l (Best estim ate) gi tr ghi nhn mt khon d phng phi l gi tr
c c tnh hp l nht (best estimate) v khon tin s phi chi thanh ton ngha v 1
hin ti ti ngy ca bng cn i k ton (tr.599).
G im gi tr ti sn (Im pairm ent) l s gim gi tr ca mt ti sn do gi tr c th thu hi
c.a n nh hn gi tr s sch ca ti sn trn bng cn i k ton (tr.381).
Giao dch gia cc bn lin quan (Related party transaction) l vic chuyn giao cc
ngun lc hay cc ngha v gia cc bn lin quan, khng xt n vic c tnh gi hay khng
(tr.702).
H m chi ph (Cost functions) l mt phng trnh i s c s ng m t mi lin h
gia mt chi ph v khon iu khin ph ca 1 (its cost driver(s)) (tr.870).
H ng tn kho (Inventories) l cc ti sn hu hnh (a) c gi bn trong tin trnh bnh
thng ca doanh nghip (b) trong qu trnh sn xut bn (c) c s dng trong qu trnh
sn xut hng ha hoc dnh v bn (tr.291).
H thng qun tr chi ph (Cost management system-CMS) l mt tp hp cc cng c v
k thut nhn bit cc quyt nh qun tr nh hng n cc chi ph nh th no, bng
vic u tin l o lng cc ngun lc c s dng thc hin cc hot ng ca t chc
v sau nh gi nh hng n cc chi ph t vic thay i cc hot ng (tr.861).
H ot ng u t (Investing activities) l cc hot ng mua sm, xy ng, thanh l,
nhng bn cc ti sn di hn v cc khon u t khc khng thuc cc khon tng ng
tin (tr.665).
H ot ng khng tip tc (Presenting discontinued operations) l mt b phn ca mt
thc th m n b thanh l hay c phn loi l gi bn, v (a) i din cho mt ngnh
K TON TI CHNH
1095
hng kinh doanh chnh ring bit hoc mt khu vc kinh doanh theo a l; (b) L mt b
phn ca mt k hoch phi hp ring r thanh mt dy chuyn kinh doanh chnh ring
bit hoc mt khu vc hot ng theo a l, hoc (c) L mt cng ty con c mua vi
nh bn li (-.625).
H ot ng kinh doanh (O perating activities) l cc hot ng to ra doanh thu ch yu ca
doanh nghip v cc hot ng khc khng phi hot ng u t hoc hot ng ti chnh
(tr.628).
H ot ng nng nghip (A gricultural activity) l cc hot ng c qun tr bi mt
doanh nghip chuyn ha sinh hc cc ti sn sinh vt (biological assets) cho vic bn
hng, thnh cc sn phm nng nghip (agricultural produce), hoc cc ti sn sinh vt gia
tng (additional biological assets) (tr.297).
H ot ng nc ngo (Foreign operation) l cc chi nhnh, cng ty con, cng ty lin kt,
cng ty lin doanh, hp tc kinh doanh, hot ng lin kt kinh doanh ca doanh nghip lp
bo co m hot ng ca cc n v ny c thc hin mt nc khc ngoi Vit Nam
(tr.576).
H ot ng ti chnh (Financing activities) l cc hot ng to ra cc thay i v quy m v
kt cu ca vn ch s hu v vn vay ca doanh nghip (tr.665).
Hi ng chun mc k ton quc t, ASB (International accounting standards board).
IASB c thnh lp nm 1973 ti London hon thin v lm hi ha cc bo co ti
chnh. Cc chun mc mi ny c gi l cc chun mc bo co ti chnh quc t
(International financial reporting standards, IFRS) (tr.23).
Hi ng qun tr (B oard of directors) l c quan lnh o cao nht ca cng ty c quyn
quyt nh cc vn quan trng ca cng ty (tr.515).
H p ng c r i ro ln (An oneous contract) l hp ng trong c nhng chi ph khng
th trnh c buc phi tr cho cc ngha v lin quan n hp ng vt qu li ch kinh t
d tnh thu c t hp ng (r.594).
Hp ng thu ti sn khng hu ngang (A noil-cancellable lease) l hp ng thu ti sn
m hai bn khng th n phng chm dt hp ng, tr cc trng hp:
a) C s kin bt thng xy ra, nh:
- Bn cho thu khng giao ng hn ti sn cho thu;
- Bn thu khng tr tin thu theo quy nh trong hp ng thu ti sn;
- Bn thu hoc bn cho thu vi phm hp ng;
- Bn thu b ph sn, hoc gii th;
- Ngi bo lnh b ph sn, hoc gii th v bn cho thu khng chp thun ngh chm
dt bo lnh hoc ngh ngi bo lnh khc thay th ca bn thu;
- Ti sn cho thu b mt, hoc h hng khng th sa cha phc hi c. 4
b) c s ng ca bn cho thu;
Trn Xun Nam - MBA
1096
c) Nu 2 bn tha thun mt hp ng mi v thu chnh ti sn hoc ti sn tng t;

d) Bn thu thanh ton thm mt khon tin ngay ti thi im khi u thu ti sn (tr.449).
H p ng xy dng (A construction contract) l hp ng bng vn bn v vic xy ng
mt ti sn hoc t hp cc ti sn c lin quan cht ch hay ph thuc ln nhau v mt thit
k, cng ngh, chc nng hoc cc mc ch s dng c bn ca chng (tr.327).
H p ng xy dng vi chi ph ph thm (A cost plus contract) l hp ng xy dng
trong nh thu c hon li cc chi ph thc t c php thanh ton, cng thm mt
khon c tnh bng t l phn trm (%) trn nhng chi ph ny hoc c tnh thm mt
khon ph c nh (tr.327).
H p ng xy dng vi gi c nh (A fixed price contract) l hp ng xy dng trong
nh thu chp thun mt mc gi c nh cho ton b hp ng hoc mt n gi c nh trn
mt n v sn phm hon thnh. Trong mt s trng hp khi gi c tng ln, mc gi c
th thay i ph thuc vo cc iu khon ghi trong hp ng (tr.327).
Hp nh t kinh doanh (Business com bination) l vic chuyn cc doanh nghip ring bit
hoc cc hot ng kinh doanh ring bit thnh mt thc th hay n v bo co (entity)
(tr.412).
Hp nht tng ng (Proportionate consolidation) l mt phng php k ton m mt
phn ca ngi gp vn lin doanh trong cc ti sn, n phi tr, thu nhp v chi ph ca mt
cng ty lin donh ng kim sot c tng hp theo tng dng ca cc khon mc ging
nhau trong cc bo co ti chnh ca ngi gp vn lin doanh hoc c bo co nh l cc
dng khon mc ring bit trong cc bo co ti chnh ca ngi gp vn lin doanh (tr.785).
K hoch b p tin cng bng vn ch s hu (E quity com pensation plans) l cc sp
xp chnh thc hoc khng chnh thc m theo mt doanh nghip tr cc khon tin cng
b p bng vn ch s hu cho mt hoc nhiu nhn vin (tr.444).
K hoch ca nhiu ch doanh nghip (Multi-empioyer plans) l cc k hoch ng gp
xc nh (khng phi l k hoch ca nh nc) hoc cc k hoch cc khon tin cng
xc nh (khng phi k hoch ca nh nc) m chng:
(a) ng gp cc ti sn chung bi nhiu doanh nghip m chng khng thuc quyn kim
sot chung; v
(b) s dng cc ti sn ny cc khon tin cng cho cc nhn vin ca cc doanh
nghip, trn c s mc ng gp v tin cng c xc nh khng quan tm n vic nhn
din cc doanh nghip m chng thu cc nhn vin lin quan (tr.443).
0
K hoch ng gp xc nh (Defined contribution plans) cc k hoch tin cng sau
khi ngh vic theo mt doanh nghip tr tin ng gp c nh vo trong mt thc th tch
bit (mt qu) v s khng c ngha v php l hoc ngm nh phi tr cc khon ng gp
thm nu qu ny khng gi c cc ti sn tr tt c cc khon tin cng cho nhn
vin lin quan n vic phc v ca nhn vin trong cc k hin ti v trc (tr.443).
K TON TI CHNH
1097
K hoch tin cng sau khi ngh vic (Post-employment benefit plans) l cc sp xp
chnh thc v khng chnh thc theo doanh nghip cung cp cc khon tin cng sau khi
ngh vic cho nhn vin (tr.443).
K hoch tin cng xc nh (Defined benefit plans) l cc k hoch tin cng sau khi ngh
vic khc hn l cc k hoch ng gp xc nh (tr.443).
K ton (Accounting) l mt phng php ghi chp, phn oi, cng n, tng hp cc giao
dch ca mt t chc v trnh by cc kt qu ca n cho nhng ngi cn s dng chng
trong vic ra quyt nh kinh t (tr.3).
K ton chi ph/ gi th n h (Cost accounting) mt phn ca h thng qun tr chi ph m
chng o lng cc chi ph cho mc ch ra cc quyt nh qun tr v lp cc bo co ti
chnh, m n l mt phn ca h thng qun tr chi ph (tr.862).
K ton gi thnh (Cost accounting) l cc k thut c s dng xc nh gi thnh (chi
ph) ca mt sn phm, dch v hoc mt i tng chi ph khc bng vic thu thp, phn loi
chi ph v phn b chng vo cc i tng chi ph (tr.911).
K ton qun tr (M anagem ent accounting) l k ton cc nh qun l s dng ra quyt
nh, hon thnh mc tiu ca t chc (tr.5).
K ton ti chnh (Financial accounting) k ton m cc thng tin ca n c cung cp
cho nhng ngi s dng bn ngoi nh cc c ng, ngn hng, nh cung cp v cc c
quan Chnh ph (tr.9).
K ton thu (Tax accounting) bao gm vic lp cc bo co v thu nhp chu thu v cc t
vn v thu, hu qu ca thu i vi nghip v kinh doanh (tr.8).
K ton trn c s dn tch (A crual basis accounting) cc khon mc c ghi nhn l ti
sn, cng n, vn, doanh thu, chi ph khi chng tha mn cc tiu chun trong cc nh ngha
v cch ghi nhn ca cc khon mc trong b khung khi nim. N i ngc vi k ton
trn c s tin (cash basic) (tr.27).
Kt qu kinh doanh ca b phn (Segment results) l doanh thu b phn tr chi ph b
phn (tr.630).
K h nng thanh ton (solvency) l s sn c ca tin trn phng din di hn p ng
cc cam kt ti chnh khi chng n hn (tr. 57).
K h nng thanh ton di hn (Long term solvency) m ch kh nng ca mt cng ty trong
vic to nn tin tr cc khon n di hn khi chng n hn (tr.811).
Khi nim vn theo vt cht (Physical concept of capital), nh kh nng hot ng sn
xut (operating capability), da trn kh nng sn xut ca mt n v (entity), v d s lng
n v sn phm u ra mi ngy (tr. 18).
K hu hao (D epreciation) l s phn b mt cch c h thng gi t phi khu hao ca
TSC hu hnh trong sut thi gian s dng hu ch ca ti sn (tr.345).
K hu hao ng thng (S traight-line) l phng php khu hao m s tin khu hao c
tnh cho mi k (thng, nm) trong thi gian hu ch ca ti sn l nh niau. Chi ph khu
hao mi nm bng tng gi tr phi khu hao chia cho s nm hu ch ca ti sn (tr.360).
Trn Xun Nam - MBA
1098
Khu hao ti sn v hnh (Amortization) i vic phn b c h thng gi tr phi khu hao
ca ti sn v hnh trong sut thi gian s dng hu ch ca ti sn (tr.393).
K hu hao theo sn ng (D epreciation- nits of production) l phng php khu hao m
s tin khu hao c c nh cho mt n v sn phm u ra c tnh bi ti sn . s
tin khu hao mi n v sn phm bng gi tr khu hao chia cho i hu ch ca ti sn
c tnh theo sn lng. Chi ph khu hao trong k bng chi ph khu hao cho mi n v
sn phm nhn vi s lng n v sn phm sn xut ra trong k (tr.3).
Khu hao theo s d gim dn (Declining/ diminishing balance method): Theo phng
php khu hao theo s d gim n, gi tr tn dng khng c tnh n. T l khu liao tnh
theo phng php trung bnh. T l ny c p dng hng nm cho cc gi tr ghi s gim
dn ca ti sn c nh (tr.362).
Khu hao theo tng s nm (Sum of the year digits method) (Phng php ny khng
c cp trong IAS 16 v VAS 03, tuy nhin n c cp trong GAAP). The<* phng
php tng s nm, cc s nm ca thi gian hu dng ca ti sn c nh c cng li vi
nhau. Tng ca chng tr thnh mu s ca dy cc t s, c dng phn b tng mc
khu hao cho cc nm trong thi gian hu dng ca ti sn c nh. T s ca cc t s ny
th t nm hu dng theo th t ngc li (.363).
K ha s (Close accounts) l bc cui cng ca mt k k ton chun b ti khon cho
vic ghi chp cc nghip v ca k ti (tr.91).
Khon cho tng ca chnh ph (Government grants) l cc tr cp ca chnh ph di
hnh thc vic chuyn cc ngun lc cho mt doanh nghip i ly vic tun th trong qu
kh hay tng lai v cc iu kin c th lin quan n cc hot ng ca thc th (tr.353)
K hon cho tng lin quan n ti sn (G rants related to assets) l cc khon cho tng ca
chnh ph m cc iu kin chnh yu ca n l mt doanh nghip c iu kin vi chnh
ph s mua, xy dng hay mua cc ti sn di hn khc. Cc iu kin tr cp c th cng
c km theo nh vic gii hn loi hay a im ca cc ti sn hoc cc k trong cc
ti sn c mua hay nm gi (tr.353).
K hon cho vay c th khng phi hon tr (Forgivable loan) l cc khon cho vay m
ngi cho vay m bo ngi vay khng phi tr li tin vay theo mt s iu kin c th
c quy nh trc (tr.353).
K hon iu ktain ph (Cost driver) m chng c s dng phn b cc chi ph thng
c gi l c s phn b chi ph (Cost allocation base) (tr.886).
Khon mc phi tin t (Non-monetary items) l cc khon mc khng phi l cc khon <0
mc tin t (tr.577).
Khon mc tin t (Monetary items) l tin v cc khon tng ng tin, cc khon phi
thu, hoc n phi tr bng mt lng tin c nh hoc c th xc nh c (tr.577).
K hon phi tr (Accounts Payable) l s tin n nh cung cp cho cc sn phm hoc dch
v m chng c mua chu, cha tr tin (tr.417).
K TON TI CHNH
1099
Khon thanh ton tin thu ti thiu (Minimum ease payment):

a) i vi bn thu (Lessee) l khon thanh ton m bn thu phi tr cho bn cho thu v
vic thu ti sn theo thi hn trong hp ng (khng bao gm cc khon chi ph dch v v
thu o bn cho thu tr m bn thu phi hon li v tin thu pht sinh thm), km theo
bt c gi tr no c bn thu hoc mt bn lin quan n bn thu m bo thanh ton.
b) i v bn cho thu (Lessor) l khon thanh ton m bn thu phi tr cho bn cho thu
theo thi hn thu trong hp ng (khng bao gm cc khon chi ph dch v v thu do bn
cho thu tr m bn thu phi hon li v tin thu pht sinh thm) cng vi gi tr cn li
ca ti sn cho thu c m bo thanh ton bi:
- Bn thu;
- Mt bn lin quan n bn thu; hoc
- Mt bn th ba c lp c kh nng ti chnh.
c) Trng hp trong hp ng thu bao gm iu khon bn thu c quyn mua li ti
sn thu vi gi th p hon gi tr hp l vo ngy mua th khon thanh ton tin thu ti
thiu (i vi c bn cho thu v bn i thu) bao gm tin thu ti thiu ghi trong hp ng
theo thi hn thu v khon thanh ton cn thit cho vic mua ti sn (tr.449).
Kim sot (Control) l quyn chi phi cc chnh sch ti chnh v hot ng ca doanh
nghip nhm thu c i ch kinh t t cc hot ng ca doanh nghip (tr.702).
Kim sot hnh chnh (A dm inistrative controls) bao gm k hoch t chc (Plan of
organization), cc phng php v cc th tc gip cc nh qun l t c hiu qu ca
cc hot ng v tun th trit cc chnh sch ca cng ty. Mc ch ca kim sot hnh
chnh l loi tr nhng lng ph (tr.236).
Kim sot k ton (A ccounting controls) bao gm cc phng php v cc th tc m
bo s an ton v ti sn v m bo vic ghi chp bo co k ton chnh xc (tr.236).
Kim sot ni b (Internal control) l mt k hoch t chc v tt c cc bin php lin
quan n mt thc th, n v (Entity) t c; (a) An ton v ti sn; (b) m bo vic
ghi chp k ton chnh xc v ng tin cy (Reliable); (c) Tng cng tnh hiu qu cc hot
ng; (d) Khuyn khch vic tun th trit cc chnh sch ca cng ty. Kim sot ni b
bao gm kim sot hnh chnh (Administrative contros) v kim sot k ton (Accounting
controls) (tr.236).
Kim ton (Auditing) l mt cuc kim tra c lp ca cc kim ton vin i vi doanh
nghip m bo tnh ng tin cy ca cc bo co ti chnh ca doanh nghip c lp,
trnh by cho cc nh u t v nhng ngi bn ngoi (tr.8).
Kim ton ni b (Internal audit) l thc hin bi cc k ton vin ca doanh nghip
nh gi cc h thng k ton v qun tr ca doanh nghip nhm mc tiu hon thin cc
hot ng ca doanh nghip cho hiu qu hn v m bo rng cc nhn vin, cc phng
ban thc hin theo ng cc quy trnh, cng nh mc tiu chung ca cng y (tr.9).
Trn Xun Nam - MBA
1100
K inh doanh (Business) l vic thc hin lin tc, mt s hoc tt c cc cng on ca qu
trnh u t, t sn xut n tiu th sn phm hoc cung ng dch v trn th trng nhm
mc ch sinh li (tr.507).
K k ton (Accounting period) l cc khong thi gian di nh nhau thun tin cho vic
so snh. K k ton chnh thc l 1 nm, nhng n cng c th c thc hin cho cc k
ngn hn gi l k tm thi nh thng, qu (tr.78).
K l sut (Interest period) l thi gian m li sut c tnh. N ko di t ngy u tin
ca thng phiu ti ngy n hn ca n (tr.274),
K thng phiu (Note period/ Note term) ng ngha vi k li sut (tr.274).
Li (Earning) (T s trong cng thc tnh EPS) tng s li thun sau thu v sau cc
khon c bit, v li ch ca nhng c ng thiu s, tr i cc khon c tc u i (tr.646).
Li ca cc ti sn k hoch (The re tu rn on plan assets) l cc khon tin li sut, c tc,
v' cc khon thu nhp khc t cc ti sn k hoch, cng vi cc khon i hoc l thc hin
hoc cha thc hin trn cc ti sn k hoch, tr i cc khon chi ph hnh chnh ca k
hoch v tr i cc khon thu phi tr bi chnh k hoch (tr.445).
Li tnh EPS pha long (Earning for calculating diluted EPS): EPS pha long c
tnh trn c s EPS c bn v c iu chnh cc nh hng sau thu ca:
(1)
Chi ph li vay c ghi nhn trong k cho cc c phiu ph thng tim nng b pha
long; (2) Cc khon c tc trn cc c phiu ph thng tim nng m chng c tr ra
tnh EPS c bn; (3) Bt c cc khon thay i trong thu nhp v chi ph m n l kt ca vic
chuyn i ca cc c phiu ph thng tim nng (tr.656).
Li gp (Gross profit) l s tin doanh thu tr i gi vn hng bn (tr.102).
Li hay li nhun (Profit) l gi tr cn li sau khi y thu nhp (income) tr i cc khon
chi ph (bao gm c cc khon iu chinh bo ton vn). Tt c s tin vt qu s c
yu cu bo ton vn vo thi im u k l li (tr. 185).
Li khng bnh thng (A bnorm al gain) l khon li khi thc t hao ht t hn nh mc,
n to nn mt khon chi ph m tc li (tr.957).
L l thng k bo him (Actuarial gains and losses) bao gm:
(a) Cc khon iu chnh qu kh (cc nh hng ca cc khon chnh lch gia cc gi
nh thng k bo him v cc thc t xy ra); v
(b) Cc nh hng ca nhng thay i trong cc gi nh thng k bo him (tr.445).
Li sut bin i vay (Lessees increm ental borrow ing rate of interest) l li sut m bn
thu s phi tr cho mt hp ng thu ti chnh tng t hoc l li sut ti thi im khi
u thu ti sn m bn thu s phi tr vay mt khon cn thit cho vic mua ti sn vi
mt thi hn v vi mt m bo tng t (tr.451).
Li sut ngm nh trong hp ng thu (Interest rate im plicit in the lease) l t l chit
khu ti thi im khi u thu ti sn, tnh gi tr hin ti ca khon thanh ton tin thu
K TON Ti GHNH
1101
ti thiu v gi tr hin ti ca gi tr cn li khng c m bo cho tng ca chng ng

bng gi tr hp l ca ti sn thu (tr.451).
L i vay (Interest) l li ca ngi cho vay trn s tin cho vay gc
ngi i vay cho s tin vay gc (tr.274).
v l chi ph i vi
Lin doanh (Joint venture) l tha thun bng hp ng (contractual agreement) ca hai
hoc nhiu bn cng thc hin hot ng kinh t, m hot ng ny c ng kim sot
'bi cc bn gp vn lin doanh (.784).
L (Losses) L cc khon gim cc li ch kinh t. N khng c s khc nhau v bn cht so
vi cc chi ph khc (tr.185).
L bnh thng (N orm al loss) mt khon hao ht trong mt qu trnh ch bin. N khng
to nn mt khon chi ph trong k ton (tr.954).
L gim gi tr (m parem ent loss) l s tin m gi tr ghi s ca mt ti sn vt qu s
tin c th thu hi c ca n (tr.381).
L khng bnh thng (A bnorm al loss) l khon hao ht tri trn khon hao ht trong nh
mc (hay trong c tnh), v n to nn mt khon chi ph trong k ton (tr.954).
Li ch (ca c ng) thiu s (M inority interest) l mt phn ca kt qu hot ng thun
v gi tr ti sn thun ca mt cng ty con c xc nh tng ng cho cc phn li ch
khng phi do cng ty m s hu mt cch trc tip hoc gin tip thng qua cng ty con
(tr.694).
Li ch kinh t tng ia (F uture economic benefit) l tim nng ng gp, trc tip hay
gin tip, vo dng tin v cc khon tng ng tin ca n v. Tim nng ny c th l
mt khon mc lm tng sn lng m 1 l mt phn ca cc hot ng kinh doanh ca n
v. N cng c th l mt dng c th chuyn i thnh tin hay tng ng tin hay mt
kh nng lm gim bt cc khon tin phi chi ra, v d nh khi mt phng php sn xut
thay th lm gim bt chi ph sn xut (tr.163).
Li nhun k ton (Accounting profit) l li nhun hoc l ca mt k, trc khi tr thu
thu nhp doanh nghip, c xc nh theo quy nh ca chun mc k ton v ch k ton
(tr.465).
L i th th ong mi (Goodwill) l nhng li ch kinh t trong tng lai pht sinh t cc ti
sn khng xc nh c v khng ghi nhn c mt cch ring bit. N c th c nh
ngha di gc khc Li th thng mi l chnh lch gia gi mua v quyn li ca
ngi mua trong gi tr hp l ca cc ti sn c th nhn din c v n phi tr mua
vo ngy ca giao dch trao i (tr.410).
Lung tin hay dng tin (Cash flows) l lung vo v lung ra (inflows and outflows) ca
tin v tng ng tin, khng bao gm chuyn dch ni b gia cc khon tin v tng
ng tin trong doanh nghip (tr.665).
M c ch chnh ca m t h thng qun l chi ph l (1) Cung cp vib o lng chi ph
cho vic bo co ti chnh cho bn ngoi, (2) cho cc quyt nh chin c v (3) cho vic
kim sot cc hot ng hng ngy (tr.887).
Trn Xun Nam - MBA
1102
THUT NG K' TON VIT - ANH
Ngn sch (Budget) mt b mc tiu doanh thu, chi ph, li un v cc k hoch chi tit
t c mc tiu ny (tr.9).
Ngy n hn (M aturity date/ Due date) l ngy m vic thanh ton cui cng ca thng
phiu n hn (tr.274).
Ngy pht hnh bo co t chnh (Date of authorization for issue of financial
statem ents) l ngy, thng, nm ghi trn bo co ti chnh m gim c (hoc ngi c y
quyn) ca n v k ton k duyt bo co ti chnh gi ra bn ngoi doanh nghip
(tr.589).
Ngha v (Obligation) l mt nhim v hay trch nhim hnh ng hoc thc hin theo mt
cch nht nh. Cc ngha v c th b bt buc v php l nh h qu ca mt hp ng rng
buc hay mt yu cu do lut php quy nh. Cc ngha v c th pht sinh t hot ng thc
t kinh doanh thng thng, cc thi quen v mt mong mun duy tr cc mi quan h kinh
doanh tt hoc hnh ng trong cch hp l (tr. 163).
Ngha v Hn i (Constructive obligation) l ngha v pht sinh t cc hot ng ca mt
doanh nghip khi thng qua cc chnh sch ban hnh hoc h s, ti liu hin ti c lin
quan chng minh cho cc i tc khc bit rng doanh nghip s chp nhn v thc hin
nhng ngha v c th (tr.594).
Ngha v php l (A legal obligation) l ngha v pht sinh t a) mt hp ng; b) mt vn
bn php lut hin hnh (tr.594).
Nghin cu (Research) l hot ng tm lcim ban u v c k hoch tin hnh nhm t
c s hiu bit v tri thc khoa hc hoc k thut mi (tr.393).
Ngo t (Foreign currency) l n v tin t khc vi n v tin t k ton ca mt doanh
nghip (tr.576).
Ngi lp phiu (M aker of a note) l ngi hoc doanh nghip k vo thng phiu v hn
tr mt s tin theo yu cu ca mt hp ng, hay kh c no . Ngi lp phiu l ngi
n (debtor) (tr.274).
Ngi th hng (Payee of a note) l ngi hoc doanh nghip m ngi lp phiu ha tr
tin trong tng lai. Ngi th hng ch n (Creditor) (tr.274).
Nguyn gi (Cost) l ton b cc chi ph m doanh nghip phi b ra c c TSC tnh
n thi im a ti sn vo trng thi sn sng s dng (tr.345).
Nguyn tc doanh thu thc hin (Revenue realization principle): Doanh thu l s tin
c hng v c ghi nhn khi quyn s hu hng ha bn ra c chuyn giao v khi cc
dch v c thc hin chuyn giao (khi hng ha dch v c chuyn giao (tr.28).
Nguyn tc gi ph (Cost principle). Vic o lng, tnh ton ti sn, cng n, vn v chi
ph phi t trn c s gi ph. Gi ph nu ln gi c nh ra trong mt giao dch kinh
doanh (tr.28).
Nguyn tc khch quan (Objectivity principle): K ton phi t trn c s cc s liu
khch quan v cc quyt nh khch quan trong phm vi y nht c th c, s li k
ton c ghi chp v bo co phi c th kim tra c. l yu cu m bo tnh trung
K TON TI CHNH
1103
thc, ng till cy ca cc bo co ti chnh. V do vy vic ghi chp k tn lun c yu

cu c chng t gc km theo m bo tnh khch quan (tr.29).
Nguyn tc nht qun (Consistency principle) Theo nguyn tc ny cc qu trnh k ton
phi p dng tt c cc khi nim, cc nguyn tc, cc chun mc v cc phng php tnh
ton trn c s nht qun tk ny sang k khc (tr.29).
Nguyn tc phn b chi ph (Cost-allocation base) l phn b trn mi lin h nhn- qu
gia chi ph v i tng nhn chi ph v nguyn tc kh nng chu c (ability to bear)
ca i tng nhn chi ph phn b (r.891).
Nguyn tc ph hp (M atching principle) hng dn vic xc nh v ghi chp chi ph
tnh li l k ton. Chi ph l tt c gi tr ca ti sn m chng c s dng trong vic to
nn doanh thu v thu nhp khc trong k. Nh vy gia chi ph tnh li, l k ton phi c
s ph hp vi doanh thu c ghi nhn (tr.28).
Nguyn tc thn trng (Conservatism/ Prudence) khi c nhiu gii php la chn hy
chn gii php c t nh hng nht n vn ca ch s hu (tr.30).
Nguyn tc thc cht hn hnh thc (Substance over form ) l cc giao dch v cc s kin
c k ton v truh by ph hp vi thc cht v thc t kinh t (economic reality) ca n
v khng ph thuc vo hnh thc php l (tr.30).
Nguyn tc tnh trng yu (M ateriality) l tt c cc khon mc quan trng phi c trnh
by (Disclosed) trn cc bo co ti chnh. Vic bm st trit l thuyt k ton l khng
cn thit khi m cc khon mc khng ngha quan trng nh hng n tnh trung thc
ca cc bo co ti chnh (tr.30).
Nguyn tc trn h by ton b (Full disclosure) l yu cu bo co ti chnh phi trnh by
y v d hiu i vi ngi s dng khn ngoan v phi bao gm tt c cc thng tin
quan trng lin quan n cng vic kinh t ca thc th/ n v (tr.29).
N h u t trong Hn doanh (An investor) l mt bn tham gia vo lin doanh nhng
khng c quyn ng kim sot i vi lin doanh (tr.784).
N hn hiu thng mi (T radem arks and trad e/ B ran d names) l s tin doanh nghip
phi b ra mua mt nhn hiu thng mi ca mt doanh nghip khc cho cc sn phm
hoc ch v ca mnh (tr.396).
Nhm ti sn thanh l (Disposal group) l mt nhm cc ti sn s c thanh l bng vic
bn hoc b i, chng hp li nh mt giao dch n l, v cc khon n i lin vi cc ti
sn ny s c chuyn i trong giao dch. (Trn thc t mt nhm ti sn thanh l c th l
mt cng ty CO1, mt n v to nn dng tin hay mt hot ng ring l trong mt thc th)
(tr.624),
N hng quyn v gy php (Franchises and licenses) l mt c quyn/c cp bi mt
doanh nghip hoc chnh ph cho php bn mt sn phm hoc mt dch v ph hp vi
nhng iu kin c th (tr.397).
Trn Xun Nam - MBA
1104
N di hn (Non-current liabilities) l tt c cc khon n phi tr khc ngoi n phi tr

ngn hn (tr.182).
N phi tr (A liability) l ngha v n hin ti ca doanh nghip pht sinh t cc s kin
qua v vic thanh ton khon phi tr ny dn n s gim st v li ch kinh t ca doanh
nghip (tr.594).
N phi tr b phn (Segment liabilities) l cc khon n trong kinh doanh ca b phn
c tnh trc tip hoc phn b vo b phn (tr.631).
N phi tr ngn hn (C u rren t liabilities): Mt khon n phi tr c xp vo loi 1
ngn hn, khi khon n ny: (a) c d kin thanh ton trong mt chu k kinh doanh bnh
thng ca doanh nghip; hoc (b) c thanh ton trong vng 12 thng k t ngy ca bng
cn i k ton (tr. 182).
N tim tng (A contingent liability) l (a) Ngha v n c kh nng pht sinh t cc s
kin xy ra v s tn ti ca ngha v n ny s ch c xc nhn bi kh nng hay xy ra
hoc khng hay xy ra ca mt hoc nhiu s kin khng chc chn trong tng lai m doanh
nghip khng kim sot c; hoc (b) Ngha v n hin ti pht sinh t cc s kin xy ra
nhng cha c ghi nhn v: (i) Khng chc chn c s gim st v li ch kinh t do vic
phi thanh ton ngha v n; hoc (ii) Gi tr ca ngha v n khng c xc nh mt
cch ng tin cy (tr.594).
Phi thu khc (O ther receivables) l bao gm cc khon phi thu linh tinh khc, nh khon
phi thu nhn vin v cc cng ty con, cc chi nhnh vay (tr.262).
Phi thu thng mi (T rade accounts receivable) i khi gi ngn gn l cc khon phi
thu Accounts receivable or Receivables hay Debtor l s tin m ngi mua hng ang
cn n (n khng bao gm cc khon phi thu do bn ti sn i hn hay ti sn ti chnh)
(tr.14).
Phi tr thng mi (Trade accounts payable/ Accounts payable/ Payables/ Creditors):
l cc khon n phi tr pht sinh t vic mua hng t cc nh cung cp nguyn liu, hng
ha bn li hay sn xut (tr.14).
Phn b chi ph (Cost allocation) l vic truy tm ngun gc v phn b i (tracing &
reassigning costs) cho mt hoc nhiu hn cc i tng chi ph nh cc hot ng, cc qu
trnh, cc b phn, khch hng, hoc sn phm (tr.862).
Phn tch cng vic (Engineering analysis) l o lng ng x chi ph theo chi ph cn phi
nh th no, ch khng phi chi ph i gi. N i hi vic xem xt mt cch h thng v
cc nguyn liu, dng, dng c, nhn cng, dch v h tr v cc phng tin cn thit cho
cc sn phm v dch v (tr.873).
Phn tch hot ng (Activity analysis) l qu trnh nhn bit cc khon iu khin ph ph
hp v cc nh hng ca 1 v cc chi ph sn xut ra mt sn phm hay cung cp mt
dch v (tr.871).
Phn tch k ton (Account analysis) l vic la chn mt iu khin ph hp l v phn
loi mi ti khon ra bin ph v nh ph theo khon mc iu khin ph (tr.873).
K TON TI CHNH
1105
Phn trm hon thnh v chi ph ch bin (nhn cng trc tip v chi ph sn xut
chung) l thi gian sn xut cn thit theo nh mc cho n cng on chia cho tng s
thi gian sn xut ra 1 sn phm hon chnh (tr.960).
P h t hnh quyn m ua (R ight issue) l vic pht hnh quyn mua c phiu mi
ng hin hu vi gi thp hn gi th trng hin thi (tr.653).
cho ccc
Ph liu (scrap) l cc nguyn iu b i nhng c gi t c th bn c (tr.956).

Phiu chi/ C hng t chi (D isbursem ent voucher) dng ghi chp cc nghip
quan n vic chi tin ra khi cng ty (tr.3).
v clin
Phiu hn tr (Prom issory note) l mt giy con 1 hn tr mt s tin nht nh vo mt

ngy nht nh trong tng lai (.273).
Phiu th u / C hng t thu (Receipt voucher) dng ghi chp, nh khon cc giao dch
kinh t c lin quan n vic thu tin vo doanh nghip (tr.63).
Phng php bnh qun gia quyn ca gi thnh theo qu trnh (Weighted average
process costing method) l mt phng php gi thnh theo qu trnh m n cng cc chi ph
ca (1 ) c cc cng vic lm trong k hin ti v (2) cc cng vic lm trong cc k
trc nm trong sn phm d dang u k, v chia cho s lng sn phm tng ng ca
cc cng vic lm cho n ngy bo co (tr.965).
Phng php bc xung (Step-down m ethod) l phng php ghi nhn vic mt trung tm
dch v cung cp dch v cho cc trung tm dch v khc v cung cp cho cc trung tm sn xut,
kinh doanh. Thng thng ghi nhn vic phn b bt u t trung tm ln nht cung cp cho cc
trung tm dch v nh hn v tin (tr.893).
Phng php cao th p (High-low method) Phng php ny i hi cc chi ph pht sinh
phi c quan s c mc cao nht v thp nht ca hot ng trong phm vi ph hp.
Chnh lch ca chi ph ca hai cc c chia cho cc bin ng hai cc xc nh bin
ph trong (tr.874).
Phng php ng hi quy bnh phng b nht (Least-squares regression method
o r regression analysis) l s dng cc con s thng k to nn mt hm s ch ph dng
y = ax + b i vi tt c cc s liu lch s. Khi nim bnh phng b nht c ngha l tng
ca cc bnh phng ca cc lch gia cc im vi ng hi quy l nh nht so vi
bt k mt ng thng biu din no khc (tr 876).
Phng php gi gc (Cost m ethod) Theo phng php gi gc, nh u t ghi nhn ban
u khon u t theo gi gc (tr.78).
Phng php nhp trc, xut trc - Gi thnh theo qu trnh - (FIFO process-costing
m ethod) l mt phng php gi thnh theo qu trnh m 1 phn bit r rng cc cng vic
lm trong k hin ti vi cc cng vic lm trong k trc i vi sn phm d dang
u k (tr.971).
Phng php phn b chi ph trn c s hot ng (Activity-Based costing (ABC)
approach) S khc nhau c bn gia h thng phn b truyn thng v ABC l h thng
Trn Xun Nam - MBA
1106
ABC tp trung vo cc chi ph cng dn trong cc hot ng chnh, trong khi h thng
truyn thng tp trung vo vic cng dn cc chi ph trong cc n v ca t chc nh cc
phng ban, phn xng (tr.897).
Phng php phn b tr c tip (D irect m ethod) l phng php b qua vic phn b chi
ph gia cc b phn dch v m ch phn b cc chi ph vo cho cc b phn to nn doanh
thu hay b phn sn xut (tr.893).
Phng php vn ch s hu (Equity m ethod) l phng php k ton m khon u t
c ghi nhn ban u theo gi gc, sau c iu chnh theo nhng thay i ca phn s
hu ca nh u t trong ti sn thun ca bn nhn u t. Bo co kt qu kinh doanh phi
phn nh phn s hu ca nh u t trong kt qu kinh doanh ca bn nhn u t (tr.784).
Phng trnh k ton (The accounting equation) Phng trnh k ton ch ra mi lin h
gia cc ti sn, n phi tr v vn ch s hu:
TI SN = N PHI TR + VN CH S HU
(ASSETS - LIABILITIES + EQUITY or CAPITAL) (tr. 11).
Quyn chn bn (Sales option) l hp ng cho php ngi s hu quyn c bn c
phiu ph thng theo mt gi nht nh v trong mt khong thi gian xc nh trc (tr.645).
Quyn thu (Leasehold): Quyn thu l s tin tr trc ca ngi i thu m bo c
s dng mt ti sn t ngi cho thu (tr.397).
R 2 l h s xc nh (Coefficient of determ ination), n o lng mc tin cy hay mc
ph hp gia hai i lng. N o lng s bin thin cua chi ph c gii thch bi sir thay
i trong khon iu khin ph (tr.877).
Sai st ca k tr c (P rio r period erro rs) l nhng sai st hoc b st trong bo co ti
chnh ti mt hay nhiu k trc do khng s dng hoc s dng khng ng cc thng tin
(a) sn c ti thi im bo co ti chnh ca cc k c php cng b; (b)C th thu
thp v s dng lp v trnh by bo co ti chnh (tr.614).
Sn phm chung (Joint products) l hai hoc nhiu hn cc sn phm c sn xut ra m
chng (1 ) c gi tr bn quan trng lin quan vi nhau v (2) n khng th nhn din ring
bit nh l cc sn phm ring r cho n thi im chia tch (tr.902).
Sn phm nng nghip (A gricultural produce) l cc sn phm thu hoch ca cc ti sn
sinh hc ca doanh nghip (tr.297).
Sn phm ph (by-product) l sn phm ging nh sn phm chung, khng nhn din ring
bit cho n khi sn xut t n im chia tch. Sn phm ph khc sn phm chung v
chng c gi tr bn hng nh trong mi lin h vi cc sn phm pht sinh thi im chia
tch (tr.903).
Sn phm tng ng (E quivalent units) l ton b s lng sn phm u ra quy i ra
sn phm hon thnh t cc sn phm cha hon thnh v s sn phm u ra hon thnh
(tr.959).
K TON TI CHNH
1107
s ci chung (G eneral ledger) l tt c cc i khon dng cho mt t chc, ghi chp S bin
ng ca tng ti khon l c s quan trng lp cc bo co ti chnh, (tr.59).
S d ti khon (Account balance) l chnh lch gia tng s ghi N v tng s ghi C ca
mt ti khon (.50).
S n h t k chung (G eneral journal) l s ng ghi chp v kim sot cc nghip VI kinh
t pht sinh theo trnh t thi gian (tr.58).
So snh lch s (H istorical) l so snh mt n v vi chnh n trong qu kh thy c
xu hng (trend) pht trin ca n (tr.812).
So snh vi bn ngoi (External) l so snh n v vi cc n v khc hoc vi t sut
trung bnh ca ngnh (tr.812).
S tin c th thu hi (Recoverable amount) l s cao hn ca gi tr hp l ca ti sn tr
i chi ph bn v gi tr t vic s dng chng (tr.38i).
S kin c tnh cht bt buc (An obligating event) l s kin lm ny sinh mt ngha v
php hoc ngha v lin i khin cho doanh nghip khng c s la chn no khc ngoi
vic thc hin ngha v (tr.594).
S kin pht sinh sau ngy ca bng cn i k ton (Events after the balance sheet
date) l nhng s kin c nh hng tch cc hoc tiu cc n bo co ti chnh pht sinh
trong khong thi gian t sau ngy ca bng cn i k ton n ngy pht hnh bo co ti
chnh (tr.09).
S kin p h t sinh sau ngy ca bng cn i k ton cn u chnh (A djust) l nhng s
kin pht sinh sau ngy ca bng cn i k ton cung cp bng chng v cc s vic tn
ti trong nm ti chnh cn phi iu chnh trc khi lp bo co ti chnh (tr.589).
S kin pht sinh sau ngy ca bng cn i k ton khng cn iu chnh (Do not
adjust) l nhng s kin pht sinh sau ngy ca bng cn i k ton cung cp bng chng v
cc s vic tn ti trong nm ti chnh nhng khng phi iu chnh trc khi lp bo co
ti chnh (tr.589).
Tl c cu doanh nghip (A restructuring) l mt chng trnh do ban gim c lp k
hoch, kim sot v c nhng thay i quan trng v; (a) Phm vi hot ng kinh doanh ca
doanh nghip; hoc (b) Phng thc hot ng kinh doanh ca doanh nghip (tr.594).
Ti khon (Account) l mt bn ghi chp chi tit s bin ng thng xuyn, lin tc ca
mt khon mc c th no ca cc bo co ti chnh v bo co qun tr ti chnh trong
mt thi gian nht nh (tr.49).
Ti khon ch T (T account) Mt hnh thc ti khon c s dng rng ri gi l ti khon
ch T o n c hnh thc ging nh ch ci in T. ng trc dc trong ti khon ch T chia
ti khon thnh bn tri v bn phi ca ti khon. Tn ti khon nm bn trn trc ngang (Ti
sn, N phi tr, v n ch s hu, Doanh thu v Chi ph) (tr.50).
Trn Xun Nam - MBA
1108
Ti sn (Asset) l mt ngun lc do n v kim sot nh l mt kt qu ca cc s kin qu

kh v t c th thu c li ch kinh t trong tng lai (tr.162).
Ti sn c nh hu hnh (P roperty, p lan t and equipm ent) l nhng ti sn c hnh thi
vt cht do doanh nghip nm gi s dng cho hot ng sn xut, kinh doanh ph hp vi
tiu chun ghi nhn TSC hu hnh (tr.345).
Ti sn c inh v hnh (Intangible assets) l ti sn khng c hnh thi vt cht khc hon l
cc t giy, nhng n to cho doanh nghip c quyn c bit tin hnh hot ng kinh
doanh v d nh cc bng pht minh, sng ch, bn quyn, nhn hiu thng mi, c quyn
khai thc, quyn thu nh, li th thng m (tr.347).
Ti sn ca b phn (Segm ent assets) ti sn ang c b phn s dng trong cc
hot ng sn xut, kinh doanh v c tnh trc tip hoc c phn b vo b phn
(tr 631).
Ti sn di hn (Ti sn c nh/ Non-current assets) cc ti sn c i hu dng trn
mt nm, chng c s dng trong qu trnh sn xut kinh doanh v khng phi c gi
bn i. Cc ti sn c nh c chia thnh ti sn c nh hu hnh (Tangible assets) v ti
sn v hnh (Intangible assets) (tr.344).
Ti sn d dang (A qualifying asset) i ti sn ang trong qu trnh u t xy dng v ti
sn ang trong qu trnh sn xut cn c mt thi gian di (trn 12 thng) c th a
vo s dng theo mc ch nh trc hoc bn (tr.539).
Ti sn c gi bi mt qu tin cng nhn vin i hn (Assets held by a long-term
employee benefit fund) l cc ti sn (khc hn l cc cng c ti chnh khng th chuyn
nhng c pht hnh bi cc doanh nghip bo co) m chng:
(a) c gi bi mt thc th (mt qu) m n tch bit v php l so vi doanh nghip bo
co v tn ti ch vi mc ch tr hoc ti tr cho cc khon tin cng cho nhn vin; v
(b) sn sng cho vic s dng ch tr cho hoc ti tr cho cc khon tin cng nhn vin,
n khng c sn i vi cc ch n ca cc doanh nghip bo co (thm ch trong trng hp
ph sn), v khng th tr li cho doanh nghip bo co, tr khi:
( 1) cc ti sn cn li ca qu l p ng tt c cc ngha v tin cng nhn vin iin
quan ca k hoch hoc ca doanh nghip bo co; hoc
(2) cc ti sn c tr li cho doanh nghip bo co h tr tin cho cc khon tin cng
nhn vin m chng c thanh ton (tr.444).
Ti sn k hoch (Plan assets) bao gm:
(a) cc ti sn c nm gi bi mt qu tin cng nhn vin di hn (long-term employee
benefit fund); v
(b) khon tin bo him c iu kin (qualifying insurance policies) (tr.444).
Ti sn ngn hn hay T i sn lu ng (C u rren t assets) l tin v cc ti sn khc c th
chuyn i thnh tin hoc chuyn vo chi ph trong vng mt nm, hay ni mt cch ngn
gn l cc ti sn m thi gian hu dng ca n l mt nm hoc ngn hn (tr.344).
K TON TI CHNH
1109
Ti sn sinh vt (Biological asset) l mt ng vt sng hay cy trng cn sng (tr.297).

Ti sn thun (Net assets) gi tri ca tng ti sn tr (-) n phi tr (tr.768).
Ti sn thu thu nhp hon li (Deferred tax asset) l thu thu nhp doanh nghip s c
hon li trong tng lai tnh trn cc khon (a) Chnh lch tm thi c khu tr; (b) Gi tr
c khu tr chuyn sang cc nm sau ca cc khon l tnh thu chua s dng; v (c) Gi
tr c khu tr chuyn sang cc nm sau ca cc khon u i thu cha s dng (tr.467).
Ti sn tim tng (A contingent asset) l ti sn c kh nng pht sinh t cc s kin xy
ra v s tn ti ca i sn ny ch c xc nhn bi kh nng hay xy ra hoc khng hay xy
ra ca mt hoc nhiu s kin khng chc chn trong tng lai m doanh nghip khng kim
sot c (tr.594).
Ti sn v hnh (Intangible asset) l ti sn khng c hnh thi vt cht nhng xc nh
c gi tr v do doanh nghip nm gi, s ng trong sn xut, kinh doanh, cung cp dch
v hoc cho cc i tng khc (tr.393).
T p on (G roup) l mt thc th bao gm cng ty m v cc cng ty con (tr.705).
T h an h ton (S ettlem ent) (gii quyt) mt ngha v hin ti lin quan n vic s dng
cc ngun c th hin l cc li ch kinh t p ng yu cu thanh ton ca cc bn
khc (tr.163).
Thay i irc tnh k ton (A change in accounting estimate) l vic iu chnh gi tr ghi
s ca ti sn, n phi tr hoc gi tr tiu hao nh k ca ti sn c to ra t vic nh gi
tnh trng hin thi v li ch kinh t trong tng lai cng nh ngha v lin quan n ti sn
v 1 phi tr . Nhng thay i trong c tnh k ton do c cc thng tin mi khng phi
l sa cha cc sai st (tr.614).
Th trng thc th/ hot ng (Active market) l th trng tha mn ng thi ba iu
kin sau: (a) Cc sn phm c bn trn th trng c tnh tng ng; (b) Ngi mua v
ngi bn c th tm thy nhau vo bt k lc no; (c) Gi c c cng khai (tr.394).
T hit k h thng thng tin (Inform ation systems design) l xc nh cc thng tin cn
thit ca t chc bao gm c ni b v bn ngoi. Sau pht trin v thc hin cc h thng
p ng cc yu cu ny (tr.9).
Thi im khi u thu ti sn (Inception of the lease) l ngy xy ra trc ca mt trong
hai ngy: Ngy quyn s dng ti sn c chuyn giao cho bn thu v ngy tin thu bt
u c tnh theo cc iu khon quy nh trong hp ng (tr.449).
T hi gian s dng hu ch (Useful life): L thi gian m TSC pht huy c tc dng cho
sn xut, kinh doanh, c tnh bng:
(a) Thi gian m doanh nghip d tnh s dng TSC, hoc:
(b) S lng sn phm, hoc cc n v tnh tng t m doanh nghip d tnh thu c t
vic s dng ti sn (tr.345).
Trn Xun Nam - MBA
1110
Thi gian s dng hu ch ca ti sn thu (Useful life) l khong thi gian s dng kinh
t cn li ca ti sn thu k t thi im bt u thu, khng gii hn theo thi hn hp ng
thu (tr.450).
Thi gian s ng kinh t (Economic life) l khong thi gian m ti sn c c tnh s
dng mt cch hu ch hoc s lng sn phm hay n 'v tng ng c th thu c t ti
sn cho thu do mt hoc nhiu ngi s dng ti sn (tr.450).
Thi hn thu ti sn (Lease term) l khong thi gian ca hp ng thu ti sn khng hu
ngang cng vi khong thi gian bn thu c gia hn thu ti sn ghi trong hp ng,
phi tr thm hoc khng phi thm chi ph nu quyn gia hn ny xc nh c tng
i chc chn ngay ti thi im khi u thu ti sn (tr.449).
T hu hoch (H arvest) l vic tch ri ca sn phm t mt ti sn sinh vt hoc vic dng
qu trnh sng ca mt ti sn sinh vt (tr.297).
Thu nhp (hay doanh thu v thu nhp khc) (Income) l cc li ch kinh t c tng ln
troig k k ton di hnh thc ca cc dng tin vo, hoc tng cc ti sn hay gim cc
khon n phi tr m chng dn n vic tng vn ch s hu, hom l (hay khng phi l) cc
khon vn gp ca cc ch s hu (tr.164).
Thu nhp chu thu (Taxable profit/ income/ tax loss) l thu nhp chu thu thu nhp doanh
nghip ca mt k, c xc nh theo qui nh ca Lut thu Thu nhp doanh nghip hin
hnh v l c s tnh thu thu nhp doanh nghip phi np (hoc thu hi c) (tr.496).
Thu nhp khc (Gains) l cc khon tng trong cc li ch kinh t. Nh vy n khig c s
khc nhau v bn cht so vi doanh thu (tr.165).
Thc cht hn hnh thc (Substance over form) l nguyn tc m cc giao dch v cc s
kin khc c k ton v trnh by ph hp vi thc cht v thc t kinh t (economic
reality) ca n v khng ph thuc vo hnh thc php l (t\160).
Thc th hay n v k ton (Entity/ Reporting entity/ Accounting entity) l bt c mt
n v kinh doanh no m chng kim sot cc ngun lc, ti sn v tin hnh cc cng vic
kinh doanh, phi tin hnh ghi chp, tng hp v bo co. Thc th (Entity) l mt n v k
ton ring bit hoc mt tp on bao gm cng ty m v cc cng ty con phi p bo co ti
chnh theo quy nh ca php lut. (Entity: trong VAS gi n v k ton, tuy vy mt s
ti liu khc s dng t Thc th c l chnh xc hn, phn bit vi t n v l Unit)
(tr.26).
Thu hot ng (O perating lease) l cc khon thu ngn hn v c th hy b c
(tr.452).
Thu phi np (Tax payable) bao gm cc khon thu m cng ty c trch nhim phi np
cho chnh ph (tr.424).
T hu ti chnh (Finance lease) l thu ti sn m bn cho thu c s chuyn giao phn ln
ri ro v li ch gn lin vi quyn s hu ti sn cho bn thu. Quyn s hu ti sn c th
chuyn giao vo cui thi hn thu (tr.449).
K TON TI CHNH
1111
T hu ti sn (Lease) l s tho thun gia bn cho thu v bn thu v vic bn cho thu
chuyn quyn s dng ti sn cho bn thu trong mt khong thi gian nht nh c
nhn tin cho thu mt ln hoc nhiu n (tr.449).
Thu thu nhp hin hnh (Current tax) l s thu thc t phi tr (actually payable) cho c
quan thu trong mi lin h vi cc hot ng kinh doanh ca doanh nghip trong k (tr.465).
Thu thu nhp hon li (Deferred tax) l mt thc o k ton (accounting measure), c
s dng lm cho ph hp gia cc nh hng thu ca cc giao dch vi nh hng k
ton ca 1 v do vy to nn kt qu t b sai lch hn, hay chnh xc hn (tr.465).
Thu thu nhp hon li phi tr (Deferred tax liabilities/ Payables) l thu thu nhp
doanh nghip s phi np trong tng lai tnh trn cc khon chnh lch tm thi chu thu
thu nhp doanh nghip trong nm hin hnh (tr.467).
Thuc o tin t (The money measuremet): n v tin t c tha nhn nh mt n v
ng nht trong vic tnh ton tt c cc giao dch (nghip v) k ton. N gi thit rng
nhng s thay i sc mua n v tin t l khng ln nh hng n vic o lng ca
k ton (tr.27).
Thng phiu phi thu (Note receivable) l mt khon phi thu m con n k mt phiu
hn tr (Promissory note) cho ch n. Trn phiu hn tr , con n phi vit c th s tin
phi tr vo mt ngy nht nh trong tng lai. Phiu hn phi tr l mt bng chng cho
thng phiu phi thu. Thi hn trong phiu hn tr thng ko i t nht l 60 ngy (tr.261).
Thtrng phiu phi tr ngn hn (S h o rt-T erm notes payable) l mt thng phiu m
chng n hn tr trong vng mt nm k t ngy ca bng cn i k ton. Cc khon phi
tr (Accounts Payable) pht sinh khi doanh nghip mua hng ha, dch v ca nh cung cp,
nhng h khng phi tr li sut v khng phi pht hnh ra mt thng phiu hn ngy tr
(tr.418).'
Tin (Cash) bao gm tin ti qu, tin ang chuyn v cc khon tin gi ngn hng khng
k hn/ ly khng cn bo trc (Demand deposits) (tr.665).
Tn cng c b p b vn ch s hu (Equity compensation benefits) l cc khon
tin cng nhn vin m theo :
(a) cc nhn vin c quyn nhn cc cng c ti chnh vn ch s hu (c phn) c pht
hnh bi doanh nghip hay cng ty m ca n; hoc
(b) mt s tin ca ngha v ca doanh nghip i vi cc nhn vin ph thuc vo gi ca
cc cng c ti chnh vn ch s hu c pht hnh bi doanh nghip (tr.444).
Tn cng kt thc hp ng lao ng (Termination benefits) l cc khon tin cng nhn
vin phi tr nh l mt kt qu ca:
(a) mt quyt nh ca doanh nghip kt thc vic phc v ca nhn vin trc ngy ngh
hu thng thng; hoc
(b) mt quyt nh ca nhn vin chp nhn vic t nguyn ri khi cng ty i ly cc
khon tin cng hay li ch ny (tr.444).
Trn Xun Nam - MBA
1112
Tin cng nhn vin (Employee benefits) l tt c cc hnh thc c xem l khon doanh
nghip phi tr i ly ch v ca cc nhn vin (tr.438).
Tin cng nhn vin di hn khc (Other long-term employee benefits) cc khon tn
cng nhn vin (khc hn l cc khon tin cng sau khi ngh vic, cc khon in cng kt
thc hp ng lao ng v cc khon tin cng c b p bi vn ch s hu) m chng
khng phi tr ton b trong vng mi hai thng sau khi kt thc k m cc nhn vin cung
cp cc dch v lin quan (tr.443),
Tin cng nhn vin phi tr ngn hn (Short-term employee benefits) l cc khon tin
cng ca nhn vin (khng phi l cc khon tin khi kt thc hp ng lao ng v cc
khon tin cng c di dng vn ch s hu) m chng phi tr ton b trong vng 12
thng sau khi kt thc k m trong cc nhn vin cung cp cc dch v lin quan (tr.438).
Tin cng tr sau kh ngh vic (Post-employment benefits) l cc khon tin cng nhn
vin (khng phi l tin cng khi kt thc hp ng v cc tin cng tr bng vn ch s hu)
l cc khon tin cng phi tr sau khi nhn vin hon thnh qu trnh lm vic cho doanh
nghp (tr.443).
Tin thu c th ph t sinh thm (C ontingent rent) l mt phn ca khon thanh ton tin
thu, nhng khng c nh v c xc nh da trn mt yu t no ngoi yu t thi
gian, v d phn trm (%) trn doanh thu, s lng s dng, ch s gi, li sut th trng
(tr.451).
Tin tr cho nhn vin (Vested employee benefits) l cc khon tin cng phi tr cho nhn
vin m chng khng cn c iu kin cho vic tuyn dng trong tng ai (tr.444).
Tip tc hot ng (Going concern): Thc th (entity) hay n v thng c xem xt nh
l ang tip tc hot ng, l n tip tc hot ng cho mt tng lai c th d on c.
N c gi nh rng thc th s khng c nh hoc cn thit phi gii th hoc b ct
gim ln quy m ca 1 (tr.159).
Tiu chun la chn cc hm chi ph (Criteria for choosing functions): t c s
chnh xc v hu ch ca cc hm chi ph, chng ta cn p dng hai nguyn tc l hp l
(Plausibility) v ng tin cy (Reliability) (tr.870).
Tnh ng tin cy (Reliability). Thng tin c c tnh ng tin cy khi n khng c nhng
li ln v khng b thin v v c th ty thuc vo nhng ngi s dng trnh by mt
cch trung thc m chng c ngha ni dung cn trnh by hoc c th c k vng trnh
by mt cch hp l (tr.l 59).
Tnh khng hin thc (Im practicable): Mt yu cu c coi l khng hin thc khi doanh
nghip khng th p dng c yu cu sau rt nhiu n lc, c gng. Vic p dng hi t
i vi cc thay i trong chnh sch k ton hoc thc hin iu chnh hi t nhm sa cha
cc sai st ca k trc l khng hin thc nu: (a) nh hng ca vic p dng hi t v
iu chnh hi t l khng th xc nh c; (b) Vic p dng hi t v iu chnh hi t i
hi phi t gi thit v nh ca ban gim c trong thi k ; (c) Vic p dng hi t v
iu chnh hi t i hi mt c tnh ng k v khng phn bit c cc thng tin sau y
vi cc thng tin khc:
K TON TI CHNH
1113
- Cung cp bng chng ca hon cnh ti ngy m cc khon mc ny c ghi nhn, c

xc nh gi tr v c trnh by; v
- sn c ti thi im bo co ti chnh ca k trc c php cng b (tr.614).
Tnh lin quan (Relevance): Thng tin c cht lng ca lin quan khi n nh hng n
cc quyt nh kinh t ca nhng ngi s dng chng bng vic gip h nh gi cc s kin
qu kh, hin i hoc tng lai hoc khng nh hoc chnh sa cc nh gi qu kh ca n
(tr.159).
Tnh thanh khon (Liquidity) l s sn c ca cc qu tin p ng vic rt tin v
cc cam kt ti chnh khc khi chng n hn (*. 157).
Tnh thanh khon ngn hn (Short-term liquidity) m ch cng ty c bao nhiu tin trong
tay tr cc khon n hin ti (tr.811).
Tnh trng yu (M ateriality) Thng tin c coi l trng yu nu b qua hoc tuyn b
thiu chnh xc thng tin c th nh hng n cc quyt nh kinh t ca nhng ngi s
dng bo co ti chnh m cc quyt nh c a ra da trn c s cc bo co ti chnh
(trJ59).
Tng gim c v cc Ph tng gim c (CEO/ M anaging director, vice CEO) l ngi
iu hnh qun cng vic hng ngy ca mt cng ty (tr.515).
T r phiu cng ty (Bond) l loi chng khon do cng ty c phn pht hnh vay mt s
vn thng rt ln trong qun chng, trong mt thi gian di (tr.542).
Trin khai/ P h t trin (Development) l hot ng ng dng nhng kt qu nghin cu
hoc tri thc khoa hc vo mt k hoch hoc thit k sn xut sn phm mi hoc ci tin
mt cch c bn trc khi bt u sn xut hoc s dng mang tnh thng mi cc vt liu,
dng c, sn phm, cc quy trnh, h thng hoc dch v mi (tr.393).
T rn h by hp l (F air presentation) l ph hp vi VAS/ IFRS. Quan trng nht l cc bo
co ti chnh phi trnh by hp l, trung thc tnh hnh ti chnh, hiu qu ti chnh v cc
dng tin ca mt thc th (tr.30).
Tr cp lin quan n thu nhp (Grants related to income) l cc khon cho tng ca
chnh ph khc hn l cc khon tr cp lin quan n ti sn (tr.353).
T r gip ca chnh ph (G overnm ent assistance) l cc tr cp ca chnh ph c thit
k cung cp mt li ch kinh t c th cho mt doanh nghip hay thc th (entity) hay mt
vng cc thc th p ng mt s tiu chun nht nh (tr.353).
Tng ng tin (Cash equivalent) l cc khon u t ngn hn, c kh nng chuyn i
d ng thnh mt lng tin xc nh v khng c nhiu ri ro trong chuyn i thnh tin
(tr.665).
T gi hi oi (Exchange rate) l t gi trao i gia hai n v tin t (tr.576).
T gi hi oi cui k (Closing rate) t gi hi oi s dng ti ngy lp bng cn i k
ton (tr.576).
Trn Xun Nam - MBA
1114
T l li gp (Gross profit m argin) T sut ny o lng phn trm ca mi ng doanh thu

bn hng cn li sau khi cng ty tr cho gi vn hng bn (tr.826).
T l li kinh doanh (Operating profit margin) t sut ny o lng phn trm ca mi
ng doanh thu bn hng cn li sau khi tr i gi vn hng bn v cc chi ph kinh doanh
khc hn l thu v chi ph li vay, c tc u i (tr.826).
T l li rng (Net profit m argin) T l li rng o lng phn trm ca mi ng doanh
thu cn li sau khi tr i gi vn hng bn v tt c cc chi ph bao gm c thu, i tin vay,
c tc u i (tr.827).
T l li sut (Interest rate) l t phn trm m chng c dng nhn vi tin gc
tnh li sut cho thng phiu (tr.274).
T l li trn tng ti sn (R ate of re tu rn on total assets) hay n gin ch L i trn ti
sn (R eturn on assets, ROA), n o lng s thnh cng ca cng ty trong vic s dng cc
ti sn ca chng to nn li (tr.827).
T sut ti chnh (Financial ratio) m t mi lin h gia mt ch tiu ti chnh ny vi mt
ch tiu khc. N l mt cng c quan trng phn tch ti chnh (tr.823).
n g x chi ph (cost behavior) ngha l cc chi ph ny tng hoc gm nh th no i vi
s thay i v mc hot ng sn xut kinh doanh (tr.86).
Vn (Capital): Khi nim vn theo t chnh (Financial concept of capital), nh s tin
u t hoc sc- mua c u t, cc ti sn thun hoc vn ch s hu ca mt n v.
Khi nim vn theo ti chnh c chp nhn bi hu ht cc n v (tr.168).
Vn ch s hu (E quity/ O w ners equity): L gi tr li ch cn li trong cc ti sn ca
n v sau khi tr i tt c cc khon n phi tr. Hay c th nh ngha v n ch s hu l s
tin cn li ca ti sn tr i n phi tr.
Vn ch s hu = Ti sn - N phi tr, hay cn gi
Ti sn thun = Ti sn - N phi tr. (Net assets = Assets - Liabilities) (tr.12).
K TON TI CHNH
1115
Ti liu tham kho

1. H thng ch k ton Vit Nam, B Ti chnh 2008 (4 tp)
2. H thng cc chun mc k ton Vit Nam, B Ti chnh 2008.
3. K ton ti chnh, qun tr, gi thnh ca Trn Xun Nam, NXB Thng k
4. International Accounting Standards 2007 (international accounting Standards Board)
5. US GAAP 2007
6. Financial Accounting, 5th Edidion. Published by Pearson- Prentice Hall. Authors:
Homgren, Harrison, Bamber, Best, Fraser, Willett
7. Introduction to Financial Accounting, Eighth edition o f Prentice Hall. Authors:
Homgren, Sundem & Elliott.
8. Essential of Accounting, 4th edition, o f Robert N. Anthony-Hard Business School.
9. Accounting Principles, 6th edition of Robert N. Anthony & Jame s. Reece
10. Accounting-Prentice Hall International Editions, Author: Homgren & Harrison
11. ACCA-Paper F3: Financial Accounting (International) 2009
12. ACCA-Paper P2: Corporate reporting (International) 2009
13. ACCA- Paper 2.5: Financial Reporting (International) 2004
14. ACCA-Paper F2: Management accounting 2009
15. Cost management "Me GrawHill-Iniemational Edition o f Blocher, Chen, Lin
Trn Xun Nam - MBA

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THUT NG K TON

Thut ng k ton Vit-Anh

THUT NG K TON VIT-ANH

THUT NG K TON VIT - ANH

Bo co kt qu knh doanh hay Bo co i (Income Statement/ Profit & Loss

Thut ng k ton Vit-Anh

B phn ca m t thc th (C om ponent of an entity) cc hot ng v cc dng tin m

Trn Xun Nam - MBA

THUT NG K TON VT - ANH

Thut ng k ton Vit-Anh

THUT NG K TON VIT - ANH

Thut ng k ton Vit-Anh

C hng t ghi s (Vouchers) l cc chng t do k ton vin p trong cc nh khon N,

THUT NG K TON VIT - ANH

C s nc ngoi (Foreign entity) l mt t chc nc ngoi, m cc hot ng ca n

Thut ng k ton Vit-Anh

i hi ng c ng (G eneral shareholders meeting) l c quan quyn lc cao nht ca

THUT NG K TON VIT - ANH

Thut ng k ton Vit-Anh

n v bo co/ Thc th (Accounting entity) l mt n v k ton ring bit hoc mt tp

GAAP Cc nguyn c k ton c tha nhn chung l tt c cc quy nh (rules) t cc

Trn Xun Nam - MBA

THUT NG K TON VIT - ANH

Thut ng k ton Vit-Anh

Gi thnh ton b (Full cost) ca mt sn phm l tng chi ph ca tt c cc yu t chi ph

THUT NG K TON VT - ANH

Gi tr ph liu ca cc khon li khng bnh thng (Scrap value of abnormal gain) l

Thut ng k ton Vit-Anh

THUT NG K TON VIT - ANH

c) Nu 2 bn tha thun mt hp ng mi v thu chnh ti sn hoc ti sn tng t;

Thut ng k ton Vit-Anh

THUT NG K TON VIT - ANH

Thut ng k ton Vit-Anh

Khon thanh ton tin thu ti thiu (Minimum ease payment):

THUT NG K TON VIT - ANH

Thut ng k ton Vit-Anh

ti thiu v gi tr hin ti ca gi tr cn li khng c m bo cho tng ca chng ng

THUT NG K' TON VIT - ANH

Thut ng k ton Vit-Anh

thc, ng till cy ca cc bo co ti chnh. V do vy vic ghi chp k tn lun c yu

Trn Xun Nam - MBA

THUT NG K TON VIT - ANH

N di hn (Non-current liabilities) l tt c cc khon n phi tr khc ngoi n phi tr

Thut ng k ton Vit-Anh

Ph liu (scrap) l cc nguyn iu b i nhng c gi t c th bn c (tr.956).

Phiu hn tr (Prom issory note) l mt giy con 1 hn tr mt s tin nht nh vo mt

THUT NG K TON VIT - ANH

Thut ng k ton Vit-Anh

THUT NG K TON VIT - ANH

Ti sn (Asset) l mt ngun lc do n v kim sot nh l mt kt qu ca cc s kin qu

Thut ng k ton Vit-Anh

Ti sn sinh vt (Biological asset) l mt ng vt sng hay cy trng cn sng (tr.297).

THUT NG K TON VIT - ANH

Thut ng k ton Vit-Anh

THUT NG K TON VIT - ANH

Thut ng k ton Vit-Anh

- Cung cp bng chng ca hon cnh ti ngy m cc khon mc ny c ghi nhn, c

THUT NG K TON VIT - ANH

T l li gp (Gross profit m argin) T sut ny o lng phn trm ca mi ng doanh thu

Ti liu tham kho

Trn Xun Nam - MBA

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