SAO KHUE TALENT ACADEMY

Tr s chnh: 108/5/39 Nghi Tm, Yn Ph, Q.Ty H, H Ni

in thoi: (84) 4.38.292.124 | Hotline: (84)97 896 9254
Chi nhnh: 22 H Gim, Q. ng a, H Ni
Tel.: (84) 6680.62.26
Email: info@saokhueconsult.com.vn/ Website: saokhueconsult.com.vn

THUT NG KINH T

STT Ting Anh Ting Vit

1 Carriage outwards Chi ph vn chuyn hng ha bn

2 Carrying cost Chi ph bo tn hng lu kho

3 Cash book S tin mt

4 Cash discounts Chit khu tin mt

5 Cash flow statement Bng phn tch lu chuyn tin mt

6 Category method Phng php chng loi

7 Cheques Sec (Chi phiu)

8 Clock cards Th bm gi

9 Closing an account Kha mt ti khon

10 Closing stock Tn kho cui k

11 Commission errors Li ghi nhm ti khon thanh ton

12 Company accounts K ton cng ty

13 Company Act 1985 Lut cng ty nm 1985

14 Compensating errors Li t trit tiu

15 Cc nguyn tc k ton
Concepts of accounting

16 Break-even point im ha vn

17 Business entity concept Nguyn tc kinh doanh l mt thc th

Gold and Premium Only

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18 Business purchase Mua li doanh nghip

19 Calls in arrear Vn gi tr sau

20 Authorized capital Vn iu l

21 Called-up capital Vn gi

22 Capital expenditure Chi ph u t

23 Invested capital Vn u t

24 Issued capital Vn pht hnh

25 Uncalled capital Vn cha gi

26 Working capital Vn lu ng

27 Capital redemption reserve Qu d tr bi hon vn c phn

28 Carriage Chi ph vn chuyn

29 Carriage inwards Chi ph vn ti hng ha

30 Difference upon asset revaluation Chnh lch nh gi li ti sn

31 General provision D phng chung

32 Credit loss provision D phng ri ro tn dng

33 Specific provision D phng c th

34 Depreciation, Amortization Khu hao

35 Shares outstanding Khi lng c phiu ang lu hnh

36 Free Cash flow/Operating cash Dng tin t do/ dng tin t hot ng kinh doanh
flow

37 Altman Z Score H s d bo ph sn Z

38 CAPEX Coverage from cash flow Kh nng chi tr u t TSC t dng tin HKD

39 Short-term debt coverage from Kh nng chi tr tin ngn hn t dng tin HKD

Gold and Premium Only

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 cash flow

40 Short-term debt coverage ratio Kh nng chi tr tin ngn hn t lu chuyn tin
from cash flow thun

41 Household debt to GDP N ca h gia nh so vi GDP

42 Household debt service and N phi tr ca h gia nh so vi thu nhp

principal payment to income

43 Equity turnover Vn quay vng ch s hu

44 Total asset turnover Vng quay tng ti sn

45 Fixed asset turnover Vng quay ti sn c nh

46 Accounts payable turnover Vng quay phi tr nh cung cp

47 Inventory turnover days Thi gian tn kho bnh qun

48 General and administrative Chi ph qun l doanh nghip

expense

49 First market Th trng 1

50 Second market Th trng 2

51 Loan outstanding balance D n cho vay

52 Risk weighted assets Ti sn c ri ro

53 Bank loan classification Phn loi n vay ngn hng

54 Financial Soundness Indicators B ch s lnh mnh ti chnh

55 Spread between highest and lowest Chnh lch gia li sut lin ngn hng cao nht v
interbank rate thp nht

56 Credit outstanding balance D n tn dng

57 Capital adequacy Mc an ton vn

58 Management competence Trnh Ban qun l

59 Earnings strength Li nhun

Gold and Premium Only

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60 Sensitivity to market risk Mc nhy cm vi ri ro th trng

Gold and Premium Only

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