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H thng ti khon k ton bng ting Anh

STT TK TN TING ANH TN TING VIT

TI SN NGN HN - (CURRENT ASSETS) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 111 Cash on hand Tin mt Tin Vit Nam Ngoi t Vng bc, kim kh qu, qu Tin gi ngn hng / Chi tit theo tng ngn hng Tin Vit Nam Ngoi t Vng bc, kim kh qu, qu Tin ang chuyn Tin Vit Nam Ngoi t u t chng khon ngn hn C phiu Tri phiu, tn phiu, k phiu u t ngn hn khc Tin gi c k hn u t ngn hn khc D phng gim gi u t ngn hn Phi thu ca khch hng / Chi tit theo i tng Thu GTGT c khu tr Thu GTGT c KT ca hng ho, dch v Thu GTGT c khu tr ca TSC Phi thu ni b Vn kinh doanh cc n v trc thuc Phi thu ni b khc Phi thu khc Ti sn thiu ch x l Phi thu v c phn ho Phi thu khc D phng phi thu kh i (Chi tit theo i tng) Tm ng Chi ph tr trc ngn hn Cm c, k cc, k qu ngn hn Hng mua ang i trn ng (Chi tit theo yu cu qun l) Nguyn liu, vt liu Cng c, dng c Chi ph sn xut, kinh doanh d dang 1111 Vietnam dong 1112 Foreign currency 1113 Gold, metal, precious stone 112 Cash in bank / Details for each bank account

1121 Vietnam dong 1122 Foreign currency 1123 Gold, metal, precious stone 113 Cash in transit 1131 Vietnam dong 1132 Foreign currency 121 Short term securities investment 1211 Stock 1212 Bond, treasury bill, exchange bill 128 Other short term investment 1281 Time deposits 1288 Other short term investment 129 131 133 Provision short term investment Receivables from customers / Details as each customer VAT deducted

1331 VAT deducted of goods, services 1332 VAT deducted of fixed assets 136 Internal Receivables 1361 Working capital from sub-units 1368 Other internal receivables. 138 Other receivables 1381 Shortage of assets awaiting resolution 1385 Privatisation receivables 1388 Other receivables 139 141 142 144 151 152 153 154 Provision for bad receivables Advances (detailed by receivers) Short-term prepaid expenses Mortage, collateral & short term deposits Purchased goods in transit Raw materials Instrument & tools Cost for work in process

38 39 40 41 42 43 44 45 46 47 48

155 156

Finished products Goods

Thnh phm Hng ha Gi mua hng ha Chi ph thu mua hng ha Hng ho bt ng sn Hng gi i bn Hng ho kho bo thu / n v XNK c lp kho bo thu D phng gim gi hng tn kho Chi s nghip Chi s nghip nm trc Chi s nghip nm nay Ti sn c nh hu hnh Nh ca, vt kin trc My mc, thit b Phng tin vn ti, truyn dn Thit b, dng c qun l Cy lu nm, sc vt lm vic v cho sn phm Ti sn c nh khc Ti sn c nh thu ti chnh Ti sn c nh v hnh Quyn s dng t Quyn pht hnh Bn quyn, bng sng ch Nhn hiu hng ho Phn mm my vi tnh Giy php v giy php nhng quyn TSC v hnh khc Hao mn ti sn c nh Hao mn TSC hu hnh Hao mn TSC thu ti chnh Hao mn TSC v hnh Hao mn bt ng sn u t Bt ng sn u t u t vo cng ty con Vn gp lin doanh u t vo cng ty lin kt u t di hn khc C phiu Tri phiu u t di hn khc D phng gim gi u t di hn Xy dng c bn d dang

1561 Purchase rate 1562 Cost for purchase 1567 Real estate 157 158 159 161 Entrusted goods for sale Goods in tax-suspension warehouse / Applied for the companies which have Taxsuspension warehouse Provision for devaluation of stocks Administrative expenses

1611 Administrative expenses for previous year 1612 Administrative expenses for current 211 Tangible fixed assets

TI SN DI HN (LONG-TERM ASSETS) 2111 Building & architectonic model 2112 Equipment & machine 2113 Transportation & transmit instrument 2114 Instruments & tools for management 2115 Long term trees, working & killed animals 2118 Other fixed assets 212 213 Fixed assets of finance leasing Intangible fixed assets

2131 Land using right 2132 Establishment & productive right 2133 Patents & creations 2134 Trademark 2135 Software 2136 License & concession license 2138 Other intangible fixed assets 214 Depreciation of fixed assets 2141 Tangible fixed assets depreciation 2142 Financial leasing fixed assets depreciation 2143 Intangible fixed assets depreciation 2147 Investment real estate depreciation 217 221 222 223 228 Investment real estate Investment in equity of subsidiaries Joint venture capital contribution Investment in joint-venture Other long term investments

2281 Stocks 2282 Bonds 2288 Other long-term investment 229 241 Provision for long term investment devaluation Capital construction in process

2411 Fixed assets purchases 2412 Capital construction 2413 Major repair of fixed assets 242 243 244 311 315 333 Long-term prepaid expenses Deffered income tax assets Long term collateral & deposit Short-term loan Long term loans due to date Taxes and payable to state budget

Mua sm TSC Xy dng c bn Sa cha ln ti sn c nh Chi ph tr trc di hn Ti sn thu thu nhp hon li K qu, k cc di hn Vay ngn hn N di hn n hn phi tr Thu v cc khon phi np Nh nc Thu gi tr gia tng phi np Thu GTGT u ra Thu GTGT hng nhp khu Thu tiu th c bit Thu xut, nhp khu Thu thu nhp doanh nghip Thu thu nhp c nhn Thu ti nguyn Thu nh t, tin thu t Cc loi thu khc Ph, l ph v cc khon phi np khc Phi tr ngi lao ng Phi tr cng nhn vin Phi tr ngi lao ng khc Chi ph phi tr Phi tr ni b Thanh ton theo tin k hoch hp ng xy dng DN xy lp c thanh ton theo TKH Phi tr, phi np khc Ti sn tha ch gii quyt Kinh ph cng on Bo him x hi Bo him y t Phi tr v c phn ho Nhn k qu, k cc ngn hn Doanh thu cha thc hin Phi tr, phi np khc Vay di hn N di hn Tri phiu pht hnh Mnh gi tri phiu Chit khu tri phiu Ph tri tri phiu Nhn k qu, k cc di hn

N PHI TR - LIABILITIES (Chi tit theo i tng)

3331 Value Added Tax (VAT) 33311 VAT output 33312 VAT for imported goods 3332 Special consumption tax 3333 Import & export duties 3334 Profit tax 3335 Personal income tax 3336 Natural resource tax 3337 Land & housing tax, land rental charges 3338 Other taxes 3339 Fee & charge & other payables 334 Payable to employees 3341 Payable to employees 3348 Payable to other employees 335 336 337 338 Accruals Intercompany payable Construction contract progress payment due to customers Other payable

3381 Surplus assets awaiting for resolution 3382 Trade Union fees 3383 Social insurance 3384 Health insurance 3385 Privatization payable 3386 Short-term deposits received 3387 Unrealized turnover 3388 Other payable 341 342 343 Long-term borrowing Long-term liabilites Issued bond

3431 Bond face value 3432 Bond discount 3433 Additional bond 344 Long-term deposits received

347 351 352 411

Deferred income tax Provisions fund for severance allowances Provisions for payables Working capital

Thu thu nhp hon li phi tr Qu d phng tr cp mt vic lm D phng phi tr Ngun vn kinh doanh Vn u t ca ch s hu Thng d vn c phn Vn khc Chnh lch nh gi li ti sn Chnh lch t gi hi oi Chnh lch t gi hi oi nh gi li cui nm ti chnh Chnh lch t gi hi oi trong giai on u t XDCB Qu u t pht trin Qu d phng ti chnh Cc qu khc thuc vn ch s hu C phiu qu Li nhun cha phn phi Li nhun cha phn phi nm trc Li nhun cha phn phi nm nay Qu khen thng, phc li Qu khen thng Qu phc li Qu phc li hnh thnh TSC Ngun vn u t xy dng c bn Ngun kinh ph s nghip Ngun kinh ph s nghip nm nay Ngun kinh ph hnh thnh TSC Doanh thu bn hng v cung cp dch v Doanh thu bn hng ha Doanh thu bn cc thnh phm Doanh thu cung cp dch v Doanh thu tr cp, tr gi Doanh thu kinh doanh bt ng sn u t Doanh thu bn hng ni b Doanh thu bn hng ho Doanh thu bn cc thnh phm Doanh thu cung cp dch v Doanh thu hot ng ti chnh Chit khu thng mi Hng bn b tr li Gim gi bn hng

VN CH S HU - RESOURCES 4111 Paid-in capital 4112 Share premium Cng ty c phn 4118 Other capital 412 413 4131 4132 414 415 418 419 421 Differences upon asset revaluation Foreign exchange differences Foreign exchange differences revaluation at the end fiscal year Foreign exchange differences in period capital construction investment Investment & development funds Financial reserve funds Other funds Stock funds Undistributed earnings Cng ty c phn

4211 Previous year undistributed earnings 4212 This year undistributed earnings 431 Bonus & welfare funds 4311 Bonus fund 4312 Welfare fund 4313 Welfare fund used to acquire fixed assets 441 461 Construction investment fund p dng cho DNNN Budget resources Dng cho cc C.ty, TC.ty

4611 Precious year budget resources c ngun kinh ph Ngun kinh ph s nghip nm trc 4612 This year budget resources 466 511 Budget resources used to acquire fixed assets Sales Chi tit theo yu cu qun l DOANH THU - REVENUE 5111 Goods sale 5112 Finished product sale 5113 Services sale p dng khi c bn hng ni b 5114 Subsidization sale 5117 Investment real estate sale 512 Internal gross sales 5121 Goods sale 5122 Finished product sale 5123 Services sale 515 521 531 532 Financial activities income Sale discount Sale returns Devaluation of sale

611

Purchase

Mua hng Mua nguyn liu, vt liu Mua hng ha Chi ph nguyn liu, vt liu trc tip Chi ph nhn cng trc tip Chi ph s dng my thi cng (p dng cho n v xy lp / Applied for construction companies Chi ph nhn cng Chi ph vt liu Chi ph dng c sn xut Chi ph khu hao my thi cng Chi ph dch v mua ngoi Chi ph bng tin khc Chi ph sn xut chung Chi ph nhn vin phn xng Chi ph vt liu Chi ph dng c sn xut Chi ph khu hao TSC Chi ph dch v mua ngoi Chi ph bng tin khc Gi thnh sn xut Gi vn hng bn Chi ph ti chnh Chi ph bn hng Chi ph nhn vin Chi ph vt liu, bao b Chi ph dng c, dng Chi ph khu hao TSC Chi ph bo hnh Chi ph dch v mua ngoi Chi ph bng tin khc Chi ph qun l doanh nghip Chi ph nhn vin qun l Chi ph vt liu qun l Chi ph dng vn phng Chi ph khu hao TSC Thu, ph v l ph / Chi tit theo hot ng Chi ph d phng Chi ph dch v mua ngoi Chi ph bng tin khc Thu nhp khc

6111 Raw material purchases 6112 Goods purchases 621 622 623 Direct raw materials cost Direct labor cost Executing machine using cost

6231 Labor cost 6232 Material cost 6233 Production tool cost 6234 Executing machine depreciation 6237 Outside purchasing services cost 6238 Other cost Phng php kim k nh k 627 General operation cost

CHI PH SN XUT KINH DOANH - COST FOR PRODUCTION & BUSINESS 6271 Employees cost 6272 Material cost 6273 Production tool cost 6274 Fixed asset depreciation 6277 Outside purchasing services cost 6278 Other cost 631 632 635 641 Production cost Cost of goods sold Financial activities expenses Selling expenses

6411 Employees cost 6412 Material, packing cost 6413 Tool cost 6414 Fixed asset depreciation 6415 Warranty cost 6417 Outside purchasing services cost 6418 Other cost 642 General & administration expenses Tools cost Chi tit theo hot ng / Details as activities 6421 Employees cost 6422

6423 Stationery cost 6424 Fixed asset depreciation 6425 Taxes, fees, charges / Details as activities

6426 Provision cost 6427 Outside purchasing services cost 6428 Other cost THU NHP KHC - OTHER INCOME 711 Other income

CHI PH KHC - OTHER EXPENSES 811 821 8211 Other expenses Business Income tax charge Current business income tax charge / Details for management requirement Chi ph khc Chi ph thu thu nhp doanh nghip Chi ph thu TNDN hin hnh / Chi tit theo yu cu qun l Chi ph thu TNDN hon li Xc nh kt qu kinh doanh Ti sn thu ngoi Vt t, hng ha nhn gi h, nhn gia cng Hng ho nhn bn h, nhn k gi, k cc N kh i x l Ngoi t cc loi D ton chi s nghip, d n

8212 Deffered business income tax charge 911 1 2 3 4 7 8 Evaluation of business results Operating lease assets Goods held under trust or for processing Goods received on consignment for sale, deposit Bad debt written off Foreign currencies Enterprise, projec expenditure estimate

XC NH KT QU KINH DOANH - EVALUATION OF BUSINESS RESULTS TI KHON NGOI BNG - OFF BALANCE SHEET ITEMS

Thut ng chuyn ngnh du lch


1. Phn loi cc khi nim Inbound: Khch du lch quc t, ngi Vit ti Hi ngoi n thm quan du lch Vit Nam. Outbound: Ngi Vit Nam, ngi nc ngoi ti Vit Nam i thm quan i thm quan cc nc khc Ni a: Ngi Vit Nam, ngi nc ngoi ti Vit Nam i thm quan i thm quan du lch Vit Nam Leisure Travel: Ch loi hnh du lch ph thng cho khch thm quan , ngh dng theo cc hnh trnh thm quan thng thng. Loi hnh ny ph hp vi hu ht cc i tng khch. Adventure travel: Ch loi hnh khm ph v hi c cht mo him. Loi hnh ny thng ph hp vi khch tr v thch t do khm ph. Trong loi hnh ny cc cng ty l hnh cn t cho cc ci tn c th ha hnh thc tour nh Biking, Bird watching tour Trekking: y thc s l tour khm ph, mo him bi khch tham gia cc hnh trnh ny s ti nhng ni t ngi qua hoc nhng vng thng ch dnh cho ngi bn x. Tour ny i hi sc khe tt, kh nng chu ng v thch nghi cao cng vi cc iu kin dch v mc ti thiu Kayaking: L tour khm ph m khch du lch tham gia trc tip cho 1 loi thuyn c thit k c bit c kh nng vt cc ghnh thc hoc vng bin. Tham gia loi hnh ny thng yu cu sc khe rt tt v s can m trc mi th thch ca thin nhin. Homestay: Tham gia loi hnh ny du khch s khng khch sn m ti nh ngi dn, sinh hot cng ngi dn bn x. Diving tour: L loi hnh tour tham gia ln bin khm ph cc rng san h, ngm c v c th thch sc chu ng ca bn thn. Tham gia tour ny bn c cung cp bnh dng kh, b ln v c hun luyn vin i km nu bn ln ln u. Thng thng bn c th ln c xung ti su 7-10m m khng vn g cho ln th u tin. Nu khng can m ln su (diving) bn c th th bi (snokling) vi ng th v knh bi. Vi hnh thc ny, bn bi trn mt nc v p mt xung nc ngm i dng qua knh. Nu bn khng bit bi th y cng khng hn n gin. Incentive: L loi tour khen thng. Thng thng ch cc on khch l cc i l hoc nhn vin mt cng ty no c thng cho i du lch. y thng l tour cao cp vi cc dch v c bit. MICE tour: L khi nim chung ch loi hnh tour Hi tho (Meeting), Khen thng (Incentive), Hi ngh (Conference) v hi ch (Exhibition). Khch hng tham gia cc tour ny vi mc ch hi hp, trin lm l chnh v tham quan ch l kt hp trong thi gian ri. 2. Cc t vit tt trn lch trnh tour Thng thng bn s thy mt s t vit tt trn hnh trnh tour: ABF: American breakfast: Ba n sng kiu M, gm: 2 trng, 1 lt tht hun khi hoc xc xch, vi lt bnh m nng vi mt, b, bnh pancake (mt loi bnh bt m mng)nc hoa qu, tr, c ph. Continental breakfast: Ba n sng kiu lc a, thng c vi lt bnh m b, pho mt, mt, bnh sng b, bnh ngt kiu an Mch, nc qu, tr, c ph. Kiu n sng ny ph bin ti cc khch sn ti Chu u. Buffet breakfast: n sng t chn: thng thng c t 20-40 mn cho khch t chn mn n theo s thch. Hu ht cc khch sn tm trung ti cao cp u phc v kiu n sng ny Set breakfast: n sng n gin ph bin ti cc khch sn mini ch vi 1 mn hoc bnh m p la hoc ph, m vi hoa qu, tr hoc c ph. L = Lunch: Ba n tra D = Dinner: Ba n ti S = Supper: ba n nh trc khi i ng

Trn mt hnh trnh tour, nu bn nhn thy k hiu (B/L/D) pha sau thng tin ngy tour ngha l ngy bn c phc v c 3 ba n trong chng trnh. Soft drinks: Cc loi ung khng cn Free flow soft drink: Thng ti cc ba tic; ung nh khng cn c phc v lin tc dang bnh ln cho khch t do ly sut ba tic. 3. Cc khi nim lin quan ti khch sn ROH: Run of the house: khch sn s xp phng cho bn bt c phng no cn trng bt k l loi phng no. Thng thng vi khch on khch sn s cung cp dng ny cho khch. Vi mi khch sn s c cch t tn v phn loi phng khc nhau. Khng c bt c quy chun no cho cch t tn ny nn bn phi xem xt k loi phng ca tng khch sn tng ng vi gi tin khc nhau. Tuy nhin, thng thng gm cc loi nh sau: STD = Standard: Phng tiu chun v thng nh nht, tng thp, hng nhn xu, trang b ti thiu v gi thp nht SUP = Superior: Cao hn phng Standard vi tin nghi tng ng nhng din tch ln hn hoc hng nhn p hn. Gi cao hn STD. DLX = Deluxe: Loi phng cao hn SUP, thng tng cao, din tch rng, hng nhn p v trang b cao cp. Suite: Loi phng cao cp nht v thng tng cao nht vi cc trang b v dch v c bit km theo. Thng thng mi phng Suite gm 1 phng ng, 1 phng khch, 2 phng v sinh v nhiu ban cng hng p nht. Cc khch sn khch nhau t tn phng loi ny khc nhau nhm tng thm mc VIP bn gi cao hn nh: President (Tng thng), Royal Suite (Hong gia) Connecting room: 2 phng ring bit c ca thng nhau. Loi phng ny thng c b tr cho gia nh nhiu phng st nhau. SGL = Single bed room: Phng c 1 ging cho 1 ngi TWN = Twin bed room: Phng c 2 ging cho 2 ngi DBL = Double bed room: Phng c 1 ging ln cho 2 ngi . Thng dnh cho v chng. TRPL = Triple bed room: Phng cho 3 ngi hoc c 3 ging nh hoc c 1 ging ln v 1 ging nh Extra bed: Ging k thm to thnh phng Triple t phng TWN hoc DBL. Full board package: Tour trn gi gm tt c cc ba n sng, n tra, n ti bao gm trong chi ph tour. Half board package: Tour trn gi nhng ch gm cc ba n sng v ba n tra hoc n ti bao gm trong chi ph tour. Ba n cn li khch t do. Free & Easy package: L loi gi dch v c bn ch bao gm phng tin vn chuyn (v my bay, xe n tin sn bay), phng ngh v cc ba n sng ti khch sn. Cc dch v khc khch t lo. 4. Phng tin vn chuyn: Thng thng th xe khch phc v khch du lch c gi l Coach thay v bus dng cho xe but chy tuyn. SIC: Seat in coach: Loi xe but chuyn thm quan thnh ph chy theo cc lch trnh c nh v c h thng thuyt mnh qua h thng m thanh t ng trn xe. Khch c th mua v v ln xe ti cc im c nh. First class: V hng sang nht trn my bay v gi cao nht C class: business class: V hng thng gia trn my bay, di hng First Economy class: Hng ph thng: cc gh cn. Hng gh ny thng c cc hng hng khng nh s Y, M, Lnhm mc ch thng mi. OW: one way: V my bay 1 chiu RT: return: V my bay kh hi

STA: Scheduled time arrival: Gi n theo k hoch ETA: Estimated time arival: Gi n d kin STD: Scheduled time departure: Gi khi hnh theo k hoch ETD: Estimated time departure: Gi khi hnh d kin Ferry: Ph: y thc s khng phi l Ph theo khi nim nhn din ti Vit Nam vi loi phng tin c k vn chuyn ngang sng thay cho ngang. Ferry c th l nhng con tu du lch vn chuyn di ngy theo nhng tuyn c nh vi kh nng chuyn ch nhiu nghn khch v nhiu loi phng tin giao thng ng b trn . Ferry cng c nhng phng ngh tng ng khch sn 5*, nhng b bi, sn tennis, cu lc b 5. Giy t H chiu: passport: C th hiu l CMT Quc t do mt quc gia cp cho cng dn ca mnh. H chiu gip xc nh nhn thn mt c nhn ti bt c ni no trn th gii. Mt s dng khc ca h chiu dng trong mt s trng hp c bit: H chiu nhm (Group Passport): Mt s quc gia cp loi h chiu ny cho mt nhm cng dn dng i du lch 1 ln nhm gim chi ph. H chiu khn: Emergency passport: Thng c cp trong trng hp mt ngi no mt h chiu chnh thc. H chiu khn thng khng c gi tr dng i di lch ngoi tr mc ch gip ngi c cp quay tr v nh. H chiu ph thng: Normal passport: Loi thng thng dng cho mi cng dn H chiu cng v: Official Passport: Cp cho quan chc i cng v H chiu ngoi giao: Diplomatic passport: Cp ngi lm cng tc ngoi giao nh i s qun

Visa: Th thc: c hiu l cp php ca mt quc gia no cho mt cng dn nc ngoi c php vo lnh th quc gia trong mt thi gian nht nh. Mt s nc min tr th tc ny cho cng dn mt s nc khc. Visa cng c nhiu loi. Visa thng: Loi thng thng dnh cho khch du lch v cp bi i s qun trc chuyn i. Visa lm vic, hc tp: Cp theo mc ch c th ngoi du lch Visa ca khu: Visa on arrival (VOA): Cp trc tip cho khch ti ca khu. Visa transit: Dng mc ch qu cnh thi gian ngn khch ni chuyn bay. Thng l ti a 72h qu cnh. Giy thng hnh: Ging nh visa nhng c nhng gii hn ring v thi gian v a im c php n thm. asianwaytravel.com

Mt s ch gii v thut ng trong cc vn bn Thu A M


according to our records da theo ti liu ca chng ti account chng mc/ti khon account statement t/bng gii trnh chng mc accounts payable ti khon chi tr accounts receivable chng mc thu nhp accrued taxes cc khon thu n tch ly (v cha thanh ton) adjustments cc mc iu chnh advocate vin chc tr gip ngi khai thu amended return h s thu khai c iu chnh li appeal (noun) n khiu ni, n chng n appeal (verb) xin xt li; chng n; khiu ni appeal rights quyn chng n, quyn khiu ni applicant ng n, ngi np n area code m vng, s in thoi theo khu vc assess nh gi, gim nh assets ti sn audit kim ton, kim tra audit division phn b kim ton auditor kim ton vin make payment to tr tin cho; hon tr li cho ai mobile home nh di ng; xe nh motor home nh trn xe c ng c

N
natural disaster thin tai

O
offer in compromise ngh c tha thun gia hai bn gii quyt mt vn cha c tha ng overpayment s tin tr nhiu hn mc quy nh

B
bad debts cc mn n kh i balance ngn khon i chiu, kt ton bank statement bn chi thu hng thng trong ngn hng bankruptcy s v n, ph sn bill ha n bookkeeper ngi gi s sch k ton business s kinh doanh; thng mi business expenses chi ph kinh doanh business hours gi lm vic

P
partner ngi hn vn, ngi gp vn chung kinh doanh partnership hnh thc hp tc kinh doanh partnership interest phn vn hn hp trong t hp kinh doanh; quyn li ca ngi gp vn payment khon tin c thanh ton; tin lng; hon tri penalty s pht v, tin pht penalty for underpayment tin pht v tr khng s tin yu cu personal property (vs. business) ti sn c nhn (i lp vi ti sn doanh nghip) personal property (vs. real estate) ng sn (i lp vi bt ng sn) personal property tax

10

by-product sn phm ph

thu nh trn gi tr ca cc loi ng sn petitioner, applicant ngi ng n xin, ng n power of attorney quyn c i din cho ngi khc (vng mt) prefabricated tin ch; gi to, khng tht profit li; li; li nhun property tax thu ti sn

Q
qualified iu kin, tiu chun qualify hi iu kin; tiu chun

C
calendar year nin lch cash tin mt; ti sn c gi tr nh tin mt cash basis c gi tr thanh ton bng tin mt; tnh bng tin mt cash flow lu lng tin ra vo, s tin chi thu cash method phng php tnh chi thu ngay khi nhp xut casualty/loss s thit hi v tai bin certified public accountant k ton vin cng chng, CPA claim s yu cu; i hi; khiu ni collect (bring in revenue) thu nhp, li tc collect (demand payment) thu tin n; i n common carrier phng tin di chuyn cng cng compliance s tun theo compute tnh ra; tnh ton computer my vi tnh; my tnh in t computer processed, computerized cho qua my vi tnh; c vn hnh bi my vi tnh ; in ton ha contribution s ng gp corporation cng ty c phn

R
real estate bt ng sn reasonable cause nguyn nhn/l do hp l/thch ng record ghi chp, vo s sch records (substantiation) vn kin (s dn chng) refund of tax tin thu ng d hon li cho ngi ng thu regulations cc quy tc, nhng iu khon c quy nh remittance (of funds) vic chuyn tin; s tin c chuyn rent tin thu nh, thu t; vic cho thu renter ngi thu (nh, t) retail price gi bn l retailer nh bun l; ngi bn l, ca tim bn l return t/h s khai thu

D
data d kin delinquent return h s khai thu tr hn delinquent tax thu cha ng/tr hn

S
sale or exchange bn hay trao i sales tax thu nh trn gi tr mn hng do ngi tiu th ph i chu

11

delinquent taxpayer ngi n thu disclose trnh by disclosure s khai bo; s tit l distribution s phn phi division (administration) phn s/ban (thuc c cu t chc hnh chnh) draft chi phiu tr n, hi phiu; bn phc tho, cng

small business x nghip/c s kinh doanh c nh sole proprietor kinh nghip t nhn do mt ngi lm ch special assessment s gim nh c bit Special Taxes and Fees Division Ban Thu v L ph c bit state taxes cc sc thu do tiu bang quy nh statute of limitations Quy ch v cc iu gii hn supporting documents vn kin chng minh

E
e-file h s khai thu bng in t eligibility requirements cc iu kin/cc tiu chun cn thit/thch hp e-mail in th; th in t; thng tin trao i qua mng thng tin in t enact thi hnh, ban hnh escrow c s trung gian gi tin bo chng examination (of a return) vic cu xt/kim tra(mt h s khai thu) excise taxes thu gin thu; cc khon thu nh trn hng ha thuc loi xa x phm expire ht hn; o hn

T
tangible personal property ng sn c nhn thc hu tax (adjective) chu thu tax (for general revenue) tin thu (nh trn ngun thu nhp chung) tax (for special funds) thu (nh trn cc qu c bit) tax account information thng tin v chng mc thu tax auditor nhn vin kim ton h s thu v tax bill ha n tnh thu tax computation vic tnh thu tax dispute cc tranh chp v vn lin quan n thu v tax evasion vic/s trn thu tax form mu n khai thu tax liability trch nhim phi ng thu; tin thu n tax penalty tin pht thu tax period thi hn chu thu; thi hn phi ng thu tax policy chnh sch thu v tax preparer ngi gip khai thu tax rate t sut thu; t l dng tnh thu tax relief mc thu c min do nhng nguyn nhn c bit (thin tai, khng chu chung trch nhim n thu trn cc ngun li tc thuc v ngi khc) tax return t khai thu; h s khai thu tax statement (bill) t gii trnh cc mn thu cha ng tax year nm thu taxable c th phi ng thu taxpayer ngi ng thu; ngi khai thu

F
failure to pay penalty vic khng ng tin pht farm nng tri; nng trang; in trang farmer nng gia; nng dn fee l ph, ph, cc khon tin phi tr cho mt loi dch v field examination (audit) vic kim tra h s/s sch ti ch (kim ton) file your return on or before (month,day,year) khai thu vo hay trc (ngy, thng, nm) filing of return vic khai/np h s/t khai thu for your records lu li trong h s ca bn form mu n; mu n khai thu form letter th mu Franchise Tax Board (FTB) S Thu Tiu Bang (FTB)

12

general partner ngi c s vn hn cao nht (nn gi vai tr chnh yu trong doanh nghip) gift qu tng gross receipts cc khon thu gp

taxpayer advocate ngi bin h hay ngi bnh vc cho ngi ng thu term (time) thi hn, k hn third party tam nhn; thnh vin th ba trong mt lin doanh hay mt t chc tip (advice) mo nh; li khuyn tip (gratuity) tin boa; tin cho bi bn, bi phng; tin thng cho ngi cung cp dch v toll free (telephone) in m min ph; vic gi in thoi khng phi tr l ph transferor (trusts) ngi chuyn ti sn (trong cc tn dng y thc) truck xe vn ti; xe ch hng ha truck-tractor xe ti ko

H
hardship kh khn

I
impose a tax nh thu income li tc, thu nhp income subject to tax (taxable income) li tc chu thu incur (expense) xy ra, pht sinh (chi ph) independent contractor ngi lm vic theo hp ng c lp; thu khon intangible assets ti sn v hnh interest (in a partnership) quyn li (ca ngi c phn hn trong cng ty hp doanh) interest (on money) tin li, li interest income thu nhp, li tc t tin li/li chia t c phn cng ty hay t tin tit kim interest rate li sut Internal Revenue Service S Thu V Lin Bang

J
joint account chng mc/ti khon chung (ca hai hay nhiu ngi/nhiu cng ty)

U
underpayment s tin n cn thiu undue hardship hon cnh/ tnh trng qu kh khn

V K
keep records lu gi giy t/h s voluntary compliance s tun th (php lut) t nguyn W wages lng bng waiver bi min, t khc web page trang mng li website khu vc thng tin trn mng in t

13

L
late filing penalty tin pht do khai thu tr hn late payment penalty tin pht do ng thu tr hn lessee, tenant ngi thu mn nh, t lessor ch cho thu nh, t levy nh thu; tch thu tin (t ngn hng); buc phi chu thu theo php lut quy nh levy (on a bank account) sai p v tch thu tin (t chng mc ngn hng theo lnh ca ta n) levy on wages trch tin t lng tr n theo lnh ca ta n liabilities cc khon n phi tr lien sai p; quyn tch thu ti sn tr n limited partnership hnh thc hp tc kinh doanh gii hn long-term di hn lump sum s tin nhn hay tr mt ln thay v nhn hay tr nhiu ln zip code m s bu chnh

14

Thut ng chuyn ngnh Ngn hng


B
Bn bo lnh - L Bn thc hin nghip v bo lnh (VIB). Bng cn i ti sn - Bo co ca doanh nghip v ti sn, n phi tr v vn ch s hu ca doanh nghip . Bn c bo lnh - L khch hng c VIB bo lnh. Bo lnh ngn hng - L cam kt bng vn bn ca VIB (Bn bo lnh) vi bn c quyn (Bn nhn bo lnh) v vic thc hin ngha v ti chnh thay cho Khch hng (Bn c bo lnh) khi Khch hng khng thc hin hoc thc hin khng ng ngha v cam kt vi Bn nhn bo lnh. Khch hng phi nhn n v hon tr cho VIB s tin c tr thay.

C
Cc nguyn tc k ton - C s ghi chp k ton v lp bo co ti chnh. Chi ph hot ng - Cc chi ph pht sinh trong qu trnh hot ng kinh doanh thng thng ca doanh nghip. Cp tn dng ngn hn - L vic VIB cp tn dng cho khch hng nhm mc ch b sung v n kinh doanh v thi gian cp tn dng khng qu 12 thng. Cp tn dng trung di hn - L vic VIB cp tn dng cho khch hng nhm mc ch b sung vn kinh doanh v thi gian cp tn dng trn 12 thng. C tc - Phn li nhun sau thu c chia cho c ng theo ngh quyt ca i hi ng c ng. Cng ty chuyn tin - L mt loi cng ty i tc nc ngoi m Ngn hng quc t ng vai tr i l trong vic cung cp cc dch v chuyn v nhn tin. Cng ty con - L mt cng ty chu s kim sot ca mt cng ty khc (cng ty m). C s dn tch - Ghi nhn nghip v kinh t/ti chnh vo thi im pht sinh, khng cn c vo thi im thc t thu hoc chi tin. Cho vay cm c GTCG - L vic cho vay trn c s VIB gi Giy t c gi bo m vic thc hin ngha v tr n ca Khch hng. Cho vay Tn chp - L vic cho vay m khng yu cu ti sn bo m.

D
Dch v Kiu hi Ngn hng quc t - L dch v nhn v chuyn tin t chi nhnh Ngn hng quc t ti Vit Nam i nc ngoi v t nc ngoi v cho khch hng ca Ngn hng quc t ti Vit Nam. Ghi N/C - Ghi nhn mt khon mc/nghip v kinh t ln ti khon theo bn cht v ni dung kinh t. Gi iu chuyn vn ni b - L li sut p dng trong cng tc iu chuyn vn gia Hi S vi cc n v trong h thng. Giao dnh ngoi hi giao ngay (Spot) - L tha thun gia hai i tc mua mt loi tin t ny v ng thi bn mt loi tin t khc theo t gi c nh v ngy thanh ton din ra trong 2 ngy lm vic. Giao dch ngoi hi k hn (Forward) - L giao dch gia hai i tc ng mua mt loi tin t ny v ng thi bn mt loi tin t khc vo mt thi im xc nh trong tng lai vi t gi xc nh ti thi im hin ti. Giy t ty thn hp l - Ngn hng quc t ch chp nhn cc giy t ty thn s dng khi chuyn tin, nhn tin bao gm Chng minh nhn dn/H chiu/Giy chng minh ca lc lng v trang nhn dn.

H
Hn mc tn dng - L mc d n vay ti a c duy tr trong mt thi gian nht nh m VIB v khch hng tho thun trong hp ng tn dng. Hp ng bo lnh - L tha thun bng vn bn gia VIB v Bn nhn bo lnh hoc gia VIB, Bn nhn bo lnh, khch hng v cc bn lin quan (nu c) v vic VIB s thc hin ngha v ti chnh thay cho khch hng khi khch hng khng thc hin hoc thc hin khng ng ngha v cam kt vi Bn nhn bo lnh.

K
Khu hao ti sn - L s phn b c h thng gi tr phi khu hao ca ti sn trong sut thi gian s dng hu ch ca ti sn . Khon mc ngoi bng - Cc ngha v tim n, cc cam kt cha thc hin, s thc hin trong tng lai, cc khon cm c, gi h ca doanh nghip khng c ghi nhn lm mt khon mc trong bng cn i ti sn.

L 15

Li - S tin ngi vay phi tr ngi cho vay s dng vn vay, hoc s tin kim c thng qua vic gi tin vo mt t chc ti chnh hng li sut. Li sut - L gi c ca tn dng, ci m ngi vay phi tr c quyn s dng khon tin vay trong mt khong thi gian nht nh. Li nhun sau thu - Li nhun sau khi tr thu thu nhp doanh nghip. Li nhun trc thu - Li nhun t hot ng kinh doanh ca doanh nghip cha tnh thu thu nhp doanh nghip trong k. Li sut c bn - L li sut quy nh bi Ngn hng Trung ng lm c s cho cc ngn hng thng mi n nh li sut kinh doanh. Li sut ti cp vn - L li sut ngn hng Nh nc cp tn dng c bo m cho cc ngn hng (thng thng bng h s tn dng) nhm cung ng vn ngn hn cho cc ngn hng. Li sut ti chit khu - L mt hnh thc ca li sut ti cp vn c p dng khi ngn hng nh nc ti chit khu cc giy t c gi. VD: Hi phiu, lnh phiu, Tri phiu , ...cho cc ngn hng.

N
Nguyn tc gi gc - Ti sn phi c ghi nhn theo gi gc. N phi tr - L ngha v hin ti ca doanh nghip pht sinh t cc giao dch v s kin qua m doanh nghip phi thanh ton t cc ngun lc ca mnh. Ngn hng i l - L ngn hng c vai tr nh mt i l ca Ngn hng quc t, thay mt cho mt khch hng c nhn ca Ngn hng quc t, cung cp dch v ty theo tnh cht ca tha thun hp tc m h k vi Ngn hng quc t. S d ti khon - S tin c trn ti khon (d n hoc d c). Ti khon - Cng c phn nh, phn loi v h thng ha cc nghip v kinh t, ti chnh theo ni dung kinh t. Ti sn - L ngun lc doanh nghip kim sot c v d tnh em li li ch kinh t trong tng lai cho doanh nghip. Thu thu nhp doanh nghip - L s thu doanh nghip phi np (hoc thu hi c) tnh trn thu nhp chu thu v thu sut thu thu nhp doanh nghip ca nm hin hnh. Thu thun li - Thu nhp thun pht sinh t cc khon mc c hng li sut. T gi hi - (thng c gi tt l t gi) l s so snh v mt gi c gia hai ng tin ca hai nc khc nhau. Cng c th gi t gi hi oi l gi ca mt ng tin ny tnh bng gi ca mt ng tin khc. T gi nim yt - L t gi c Quy nh bi cp c thm quyn (thng thng l Ngn hng Trung ng) nhm quy nh t gi hi oi gia cp ng tin ca quc gia vi mt ng tin ngoi t khc (thng thng l USD). Th trng ngoi hi - Th trng ngoi hi l th trng m tin t ca cc nc khc nhau c em ra trao i vi nhau, chnh ti th trng ny t gi hi oi c xc nh. Cc th trng bn bun c t chc ti cc trung tm ti chnh, tin t quc t nh: New York, Tokyo, London, Zurich, Hongkong, Singapore... mc bn l n c rt nhiu ngn hng thng mi, cng ty chuyn doanh ngoi hi thc hin. Ti th trng ny, cung v cu cng quyt nh gi c ca ngoi hi hay chnh l t gi hi oi. Th trng lin ngn hng - L th trng gia cc ngn hng m cc ngn hng c th mua bn (ngoi hi, tri phiu) hoc vay mn (vn, tri phiu) ln nhau. Tri phiu - Tri phiu l mt loi chng khon quy nh ngha v ca ngi pht hnh (ngi vay tin) phi tr cho ngi nm gi chng khon (ngi cho vay) mt khon tin xc nh, thng l trong nhng khong thi gian c th, v phi hon tr khon cho vay ban u khi n o hn. Ti cp - L vic VIB chp thun tip tc cp hn mc tn dng cho khch hng. Thi gian n hn gc - L thi gian t lc gii ngn ln u cho n ngy tr vn gc u tin. Th bo lnh - L cam kt n phng bng vn bn ca VIB v vic VIB s thc hin ngha v ti chnh thay cho khch hng khi khch hng khng thc hin hoc thc hin khng ng ngha v cam kt vi Bn nhn bo lnh. Thu chi ti khon - L vic cho vay m theo VIB cho php khch hng c nhn c chi vt s tin c trn ti khon tin gi thanh ton ca khch hng m ti VIB nhm thc hin mc ch chi tiu c nhn. Khch hng phi tr li trn s tin chi tiu vt qu v hon tr s tin thu chi ny trong mt thi hn nht nh.

V
Vn ch s hu - L gi tr vn ca doanh nghip, c tnh bng s chnh lch gia gi tr t sn ca doanh nghip tr n phi tr. Ti liu c tng hp t website VIB

16

Thut ng chuyn ngnh Ti Chnh Doanh Nghip


I | Bng cn i k ton ( Balance sheet ) Bo co ti chnh l mt h thng cc s liu v phn tch cho ta bit tnh hnh ti sn v ngun vn, lung tin v hot ng kinh doanh ca mt doanh nghip. Bo co ti chnh c 4 loi: Bng cn i k ton, Bo co kt qu kinh doanh, Bo co lu chuyn tin t v Thuyt minh bo co ti chnh. Trong Bng cn i k ton hay cn gi l bo co tnh hnh hay bo co v th ti chnh, cho bit tnh trng ti sn ca cng ty, n v vn c ng vo mt thi im n nh, thng l lc cui thng. y l mt cch xem xt mt cng ty kinh doanh di dng mt khi vn (ti sn) c b tr da trn ngun ca vn (n v vn c ng). Ti sn tng ng vi n v vn c ng nn bn cn i ti khon l bn lit k cc hng mc sao cho hai bn u bng nhau. Khng ging vi bn bo co kt qu kinh doanh l bn cho bit kt qu ca cc hot ng trong mt khong thi gian, bn cn i k ton cho bit tnh trng cc s kin kinh doanh ti mt thi im nht nh. N l mt nh chp (tnh) ch khng phi l mt cun phim (ng) v phi c phn tch da trn s so snh vi cc bn cn i k ton trc y v cc bo co hot ng khc. Bng cn i k ton c vai tr ht sc quan trng i vi bt k mt doanh nghip no, khng nhng phn nh va khi qut va chi tit tnh trng ti sn v vn ca doanh nghip m cn l minh chng thuyt phc cho mt d n vay vn khi doanh nghip trnh ln ngn hng, v ng thi cng l cn c ng tin cy cc i tc xem xt khi mun hp tc vi doanh nghip. Bng cn i k ton c nhng c im ch yu sau y: Cc ch tiu c biu hin di hnh thi gi tr (tin) nn c th tng hp c ton b ti sn hin c ca doanh nghip ang tn ti di cc hnh thi (c vt cht v tin t, c v hnh ln hu hnh) . BCKT c chia thnh 2 phn theo 2 cch phn nh ti sn l cu thnh ti sn v ngun hnh thnh nn ti sn. Do vy, s tng cng ca 2 phn lun bng nhau. BCKT phn nh vn v ngun vn ti mt thi im nht nh. Thi im thng l ngy cui cng ca k hch ton. Chng ta c th xem kt cu khi qut ca bng cn i k ton theo mu di y:

Phn ti sn Loi A Loi B Tng cng ti sn Phn ngun vn Loi A Loi B Ch tiu ngoi bng II | Bo co kt qu kinh doanh ( Income Statement )

Ni dung S d n ti khon loi 1 v loi 3 S d n ti khon loi 2 ( nu d c ghi m ) Cng loi A v B S d c ti khon loi 3 v loi 1 S d ti khon loi 4 ( nu d n ghi m )

Tng cng ngun vn Cng loi A v B

Bo co kt qu kinh doanh th hin cc kt qu ca hot ng kinh doanh trong mt khong thi gian nht nh. y cm t khong thi gian nht nh c ngha c bit quan trng. Khng ging nh bng cn i k ton, vn l bng tm tt v tr ca doanh nghip ti mt thi im, bo co kt qu kinh doanh phn nh kt qu tch ly ca hot ng kinh doanh trong mt khung thi gian xc nh. N cho bit liu hot ng kinh doanh ca doanh nghip c em li li nhun hay khng - ngha l liu thu nhp thun (li nhun thc t) dng hay m. l l do ti sao bo co kt qu kinh doanh thng c xem l bo co l li. Ngoi ra, n cn phn nh li nhun ca cng ty cui mt khong thi gian c th - thng l cui thng, qu hoc nm ti chnh ca cng ty . ng thi, n cn cho bit cng ty chi tiu bao nhiu tin sinh li - t bn c th xc nh c t l li nhun trn doanh thu ca cng ty . Bo co kt qu kinh doanh c th hin bng mt biu thc n gin nh sau: Doanh thu - Chi ph = Thu nhp thun (hoc L thun)

17

Mt bo co thu nhp bt u bng doanh thu: s tin thu c t vic bn hng ha v dch v cho khch hng. Mt cng ty cng c th c cc khon doanh thu khc. Trong nhiu trng hp, nhng khon ny n t cc khon u t hoc thu nhp li sut t s d tin mt. Sau , ly doanh thu ny tr i nhng chi ph khc - t chi ph sn xut v lu kho hng ha, n vic khu hao nh xng v trang thit b, chi ph li sut v thu. S tin cn li l thu nhp thun, hay cn gi l li nhun thun, trong khong thi gian lp bo co. Hy xem xt ngha ca cc mc khc nhau trn bo co kt qu kinh doanh ca mt cng ty. Gi vn hng bn l nhng khon m cng ty dng cho vic sn xut sn phm. Con s ny bao gm chi ph nguyn vt liu th cng nh ton b chi ph ch bin thnh phm, gm c chi ph lao ng trc tip. Ly doanh thu bn hng tr gi vn hng bn, ta c li nhun gp - c tnh s b v kh nng li nhun ca cng ty. Loi chi ph quan trng k tip l chi ph hot ng. Chi ph hot ng bao gm lng nhn vin, tin thu, chi ph bn hng v tip th, v nhng chi ph kinh doanh khc khng trc tip quy vo chi ph sn xut sn phm. Nguyn liu sn xut gi treo khng c tnh vo y, m ch bao gm chi ph qung co v lng nhn vin. Khu hao c tnh trong bo co kt qu kinh doanh nh mt khon chi ph, d n khng lin quan n cc khon thanh ton tin mt. Khu hao l cch c tnh mc tiu th ca mt ti sn, hoc vic gim gi tr trang thit b theo thi gian. V d, mt chic my vi tnh mt khong 1/3 gi tr trong nm u sau khi mua. V vy, cng ty khng th tiu tn ton b gi tr ca chic my tnh trong nm u m trn thc t n c s dng trong ba nm. tng ng sau khu hao ny l nhm nhn ra gi tr b st gim ca mt ti sn no . Ly li nhun gp tr chi ph hot ng v khu hao, ta c li nhun hot ng. Nhng khon li nhun ny thng c gi l li nhun trc thu v li vay (EBIT). Chng ta tip tc xem nhng khon gim tr cui cng i vi doanh thu. Chi ph li sut l li sut phi tr t cc khon vay m mt cng ty s dng. Thu thu nhp - thu thu bi chnh ph trn thu nhp ca cng ty, l khon cui cng phi np. Phn doanh thu cn li c gi l thu nhp thun, hoc li nhun thc t. Nu thu nhp thun c gi tr dng th cng ty lm n c li. Ngc li nu thu nhp thun c gi tr m th c ngha l cng ty b thua l. ngha ca bo co kt qu kinh doanh

Cng nh vi bng cn i k ton, phn tch v bo co kt qu kinh doanh ca mt cng ty c h tr rt nhiu khi th hin bng nh dng a k. iu ny cho php chng ta pht hin cc xu hng v s chuyn bin. Hu ht cc bo co thng nin cung cp cc d liu a k, trong vng 2 nm hoc hn (cc bo co ca cc cng ty nc ngoi thng l 5 nm). V d, trong mu nh dng nhiu nm ca cng ty XYZ, chng ta thy doanh s bn l hng nm ca cng ty dn dn tng, trong khi doanh s bn hng ca cng ty vn gi nguyn v thm ch c xu hng gim nh, tuy nhin, chi ph hot ng lun gi nguyn ngay c khi tng doanh s tng ln. Khi chng ta c th kt lun y l du hiu tt i vi qun l v n gip duy tr chi ph hot ng kinh doanh. Nu chi ph li sut ca cng ty cng gim i, th chng ta c th suy on kh nng cng ty thanh ton mt trong cc khon vay ca mnh. Cui cng nu l thu nhp thun tng u qua cc nm, th c ngha l cng ty ang tng trng tt. III | Bo co lu chuyn tin t (Cash Flow Statement) Bo co lu chuyn tin t (Cash Flow Statement) l mt bo co ti chnh cung cp thng tin v nhng nghip v kinh t c nh hng n tnh hnh tin t ca Doanh nghip. Bo co lu chuyn tin t c lp trn c s cn i thu chi tin mt, phn nh vic hnh thnh v s dng lng tin pht sinh trong k bo co ca Doanh nghip. Lng tin pht sinh trong k bao gm vn bng tin v cc khon u t ngn hn c xem l tng ng tin. Tin tn u k + Tin thu trong k = Tin chi trong k + Tin tn cui k. Bo co lu chuyn tin t c vai tr quan trng trong vic cung cp nhng thng tin lin nh gi kh nng kinh doanh to ra tin ca DN, ch ra c mi lin quan gia li nhun rng v dng tin rng, phn tch kh nng thanh ton ca DN v d on c k hoch thu chi tin cho k tip theo. Theo Chun mc k ton Vit Nam (VAS) s 24 Bo co lu chuyn tin t ban hnh theo Quyt nh s 165/2002/Q-BTC ngy 31/12/2002, Doanh nghip phi trnh by cc lung tin trong k trn Bo co lu chuyn tin t theo 03 loi hot ng: hot ng kinh doanh, hot ng u t, hot ng ti chnh.

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VAS 24 nh ngha: Hot ng kinh doanh: L cc hot ng to ra doanh thu ch yu ca doanh nghip v cc hot ng khc khng phi l cc hot ng u t hay hot ng ti chnh. Hot ng u t: L cc hot ng mua sm, xy dng, thanh l, nhng bn cc ti sn di hn v cc khon u t khc khng thuc cc khon tng ng tin. Hot ng ti chnh: 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. IV | Bo co thng nin ( Annual report ) C hai loi bo co thng nin: Bo co thng nin ca doanh nghip v bo co thng nin ca qu tng h. Bo co thng nin ca doanh nghip l mt ti liu xut bn hng nm m mt cng ty i chng phi cung cp cho cc c ng nhm m t hot ng v tnh hnh ti chnh ca cng ty. Phn u ca bo co bao gm cc th, hnh nh, m t... ghi li cc hot ng ca cng ty trong mt nm va qua. Phn sau bao gm cc thng tin chi tit v ti chnh v hot ng ca cng ty. Bo co thng nin ca qu tng h l mt ti liu bt buc, sn c dnh cho c ng trn c s cc nm ti chnh. Bo co thng bo cc kha cnh nht nh trong hot ng v tnh trng ti chnh ca qu. So vi bo co thng nin ca doanh nghip, bo co thng nin ca qu tng h trnh by khng phc tp. Tt c cc thng tin trong bo co thng nin ca qu tng h mang tnh s lng hn cht lng. Cc thng tin ny gii quyt cc vn v cng b thng tin k ton c yu cu. V | Cc khon u t di hn ( Long Term Investments ) Cc khon u t di hn l mt ti khon nm bn phn ti sn trn bng cn i k ton ca mt cng ty, n th cc khon u t m mt cng ty c nh thc hin trong khong thi gian t hn 1 nm tr ln. Cc khon u t di hn c th bao gm: c phiu, tri phiu, bt ng sn v tin mt. im khc nhau c bn gia ti khon cc khon u t di hn vi ti khon cc khon u t ngn hn l cc khon u t ngn hn c th d dng c bn i trong khi cc khon u t di hn th khng th. Dng thng thy nht ca vic u t di hn l khi cng ty A u t mt phn kh ln vo cng ty B v nm gi v mt v th nh hng quan trng trong cng ty B nhng khng s hu nhiu c phn c quyn biu quyt. Trong trng hp ny, gi mua c th c th hin nh mt khon u t di hn. VI | Cc khon phi thu ( Receivables ) Cc khon phi thu l mt loi ti sn ca cng ty tnh da trn tt c cc khon n, cc giao dch cha thanh ton hoc bt c ngha v tin t no m cc con n hay khch hng cha thanh ton cho cng ty. Cc khon phi thu c k ton ca cng ty ghi li v phn nh trn bng cn i k ton, bao gm tt c cc khon n cng ty cha i c, tnh c cc khon n cha n hn thanh ton. Cc khon phi thu c ghi nhn nh l ti sn ca cng ty v chng phn nh cc khon tin s c thanh ton trong tng lai. Cc khon phi thu di hn (ch o hn sau mt khon thi gian tng i di) s c ghi nhn l ti sn di hn trn bng cn i k ton. Hu ht cc khon phi thu ngn hn c coi nh l mt phn ca ti sn vng lai ca cng ty. Trong k ton, nu cc khon n ny c tr trong thi hn di 1 nm (hoc trong mt chu k hot ng kinh doanh) th c xp vo loi ti sn vng lai. Nu hn 1 nm hoc hn 1 chu k kinh doanh th khng phi l ti sn vng lai. Phi thu cn c phn chia c th hn trong bng cn i k ton thnh phi thu thng mi (trade) v phi thng mi (nontrade). Phi thu thng mi xut pht t vic cung cp hng ho-dch v ca cng ty cho khch hng trong k kinh doanh bnh thng. Phi thu thng mi c th l ti khon phi thu (accounts receivables) hoc phi thu tin mt (notes receivables). Phi thu phi thng mi xut pht t cc loi giao dch khc cc loi k trn v cng c th l phiu nhn n ca bn mua. V d nh cc khon tm ng cho nhn vin; cc khon hon li nh hon thu, tin bi thng bo him, tin t cc; v cc khon phi thu ti chnh nh tin li, c tc, v.v... VII | Cu trc vn ( Capital Structure )

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Cu trc vn l thut ng ti chnh nhm m t ngun gc v phng php hnh thnh nn ngun vn doanh nghip c th s dng mua sm ti sn, phng tin vt cht v hot ng kinh doanh. Cu trc vn cp ti cch thc doanh nghip tm kim ngun ti chnh thng qua cc phng n kt hp gia bn c phn, quyn chn mua c phn, pht hnh tri phiu v i vay. Cu trc vn ti u l phng n, theo , doanh nghip c chi ph vn nh nht v c gi c phiu cao nht. Mt cu trc vn ph hp l quyt nh quan trng vi mi doanh nghip khng ch bi nhu cu ti a li ch thu c t cc c nhn v t chc lin quan ti doanh nghip v hot ng ca doanh nghip m cn bi tc ng ca quyt nh ny ti nng lc kinh doanh ca doanh nghip trong mi trng cnh tranh. Cu trc vn ti u lin quan ti vic nh i gia chi ph v li ch ca doanh nghip. Ti tr bng vn vay n to ra l chn thu cho doanh nghip, ng thi gim mc phn tn cc quyt nh qun l (c bit vi s lng hn ch c hi kinh doanh v u t). Gnh nng n, mt khc, to p lc vi doanh nghip. Chi ph vay n c tc ng ng k ti vn hnh kinh doanh, thm ch, dn ti ng ca doanh nghip. Ti tr t vn gp c phn khng to ra chi ph s dng vn cho doanh nghip. Tuy nhin, cc c ng c th can thip vo hot ng iu hnh doanh nghip. K vng cao vo hiu qu sn xut kinh doanh ca cc nh u t cng to sc p ng k cho i ng qun l. Cu trc vn xut pht t cu trc ca Bng cn i k ton. Trong Bng cn i k ton, cu trc vn cn ch ra c phn no ca tng ti sn doanh nghip hnh thnh t vn gp ca ch s hu v li nhun ca ch s hu c gi li u t cho hot ng doanh nghip v phn no hnh thnh t cc ngun c tnh cht cng n (thng qua cc khon n khc nhau). Cu trc vn c quan h gn gi vi mt khi nim khc ca ti chnh l li sut chit khu. Do vic tnh ton ti chnh c quan im coi mc ri ro gia vn s hu v vn vay khc nhau, t l ngun hnh thnh trong cu trc vn s lm thay i nhn thc ca gii u t v mc ri ro ca mt doanh nghip. Chng hn mt doanh nghip c qu t vn ch s hu v qu nhiu vn vay th ri ro thng s cao hn nhiu do gii kinh doanh nh gi v sc p chi tr cc trch nhim ti chnh c th c tc ng tiu cc ln cc quyt nh qun l ca Ban gim c v tnh trng ti chnh cng ty. Tuy nhin, nghin cu nh hng ca cu trc vn ti hot ng kinh doanh cng l vic phc tp, do tnh cht ngnh ngh v thi im, i tng nghin cu. Kt lun him khi tha mn hon ton cng ng kinh doanh v hc thut. Mt trong nhng nghin cu ni ting v cu trc vn l hai nh ca Modigliani v Miller v nh hng trong hai trng hp l khng c thu thu nhp doanh nghip v trng hp kia l c thu tn ti. VIII | Chi ph hot ng ( Operating expenses ) Chi ph hot ng i vi cc cng ty bun bn l nhng chi ph xy ra trong qu trnh hot ng bnh thng ca cng ty, khng phi l chi ph ca hng bn. Thng thng, chi ph hot ng thng l chi ph bn hng hoc chi ph qun l. V d, mt cng ty c th phi tr tin thu vn phng, tin thu, v bo him cho c mc ch bn hng v qun l. Cc chi ph dnh cho c bn hng v qun l phi c phn tch v phn chia theo t l gia hai mc ch ny trn bo co thu nhp. Mt trong nhng trch nhim chnh m i ng qun l phi gii quyt l xc nh xem nn tit kim chi ph hot ng n mc no khng lm nh hng ti nng lc cnh tranh ca cng ty so vi i th. V d, chi ph tin lng v cc qu phn b cho nghin cu v pht trin l chi ph hot ng. Vi mc ch tng gi hoc tm th trng mi cho sn phm nhm tng li nhun, mt vi doanh nghip cn s dng bin php ct gim chi ph. Sa thi nhn vin v sn xut ra sn phm cht lng thp ban u c th lm tng li nhun v c th l cn thit trong trng hp cng ty b mt nng lc cnh tranh, nhng cng c rt nhiu loi chi ph thuc chi ph hot ng m i ng qun l c th ct gim trc khi cht lng hot ng ca doanh nghip b xung cp. I X | Chi ph s dng n ( Cost of Debt ) Chi ph s dng n l mt t l hiu qu nh gi ng nhng g cng ty phi tr cho cc khon n hin ti ca mnh. Chi ph s dng n c o lng hoc l trc hoc sau thu, tuy nhin, bi v chi ph li vay c khu tr trc thu nn chi ph s dng n sau thu thng c quan tm hn. y l mt phn ca cu trc ti chnh doanh

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nghip, cu trc ti chnh cn bao gm c chi ph s dng vn c phn. Mt cng ty s s dng nhiu loi tri phiu khc nhau, cc khon vay v cc hnh thc n khc, v vy, chi ph s dng n l mt s o lng hu ch cho bit chi ph trung bnh m cng ty phi tr cho mi ng tin n ti tr cho hot ng ca doanh nghip l bao nhiu. Chi ph s dng n cng gip nh u t c c mt hnh dung ban u v ri ro ti chnh ca cng ty so vi cc cng ty khc, bi v mt cng ty c mc ri ro cao hn thng c chi ph s dng n cao hn. tnh c chi ph s dng n sau thu, cch n gin nht l bn nhn chi ph s dng n trc thu vi hiu 1thu sut bin. V d: Nu mt cng ty ch s dng n l tri phiu tr li 5% th chi ph s dng n tri phiu trc thu l 5%. Tuy nhin nu, thu sut bin ca cng ty l 40%, th chi ph s dng n sau thu ca cng ty ch cn l 5%* (1-40%) = 3%. X | Chi ph s dng vn bnh qun ( Weight Average Cost of Capital ) Chi ph s dng vn bnh qun l chi ph s dng vn c doanh nghip tnh ton da trn t trng cc loi vn m doanh nghip s dng. Vn ca doanh nghip bao gm: c phn thng, c phn u i, tri phiu v cc khon n di hn khc. Chi ph s dng vn bnh qun c tnh ton nh sau: WACC = (E/V)*Re + (D/V)*Rd *(1-Tc) Trong : Re = chi ph s dng vn c phn Rd = chi ph s dng n E = gi tr th trng ca tng vn c phn D = gi tr th trng ca tng n ca doanh nghip V = Tng vn di hn ca doanh nghip Tc = thu thu nhp doanh nghip. Ni rng hn, ti sn ca doanh nghip c ti tr d bng vn c phn hay bng n th chi ph s dng vn bnh qun l chi ph s dng vn bnh qun ca cc khon ti tr ca doanh nghip. Bng vic tnh ton ch s chi ph s dng vn bnh qun, chng ta bit c doanh nghip phi tn bao nhiu chi ph cho mi ng tin ti tr cho doanh nghip. Chi ph s dng vn bnh qun ca doanh nghip cn c gi l t sut sinh li i hi ti thiu m doanh nghip phi t c khi quyt nh thc hin mt d n m rng no , hoc quyt nh mua li doanh nghip khc. Chi ph s dng vn bnh qun c s dng nh mt t l chit khu thch hp i vi cc dng tin t cc d n c mc ri ro tng t mc ri ro ca doanh nghip. Cn nu d n c mc ri ro cao hn th t l chit chu s i hi 1 t l cao hn tng ng vi mc ri ro ca d n v ngc li.

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Mt vi thut ng kinh t bng ting Anh hay dng


. STT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 TN TING ANH Break-even point Business entity concept Business purchase Calls in arrear Capital Authorized capital Called-up capital Capital expenditure Invested capital Issued capital Uncalled capital Working capital Capital redemption reserve Carriage Carriage inwards Carriage outwards Carrying cost Cash book Cash discounts Cash flow statement Category method Cheques Clock cards Closing an account Closing stock Commission errors Company accounts Company Act 1985 Compensating errors Concepts of accounting TN TING VIT im ha vn Nguyn tc doanh nghip l mt thc th Mua li doanh nghip Vn gi tr sau Vn Vn iu l Vn gi Chi ph u t Vn u t Vn pht hnh Vn cha gi Vn lu ng (hot ng) Qu d tr bi hon vn c phn Chi ph vn chuyn Chi ph vn chuyn hng ha mua Chi ph vn chuyn hng ha bn Chi ph bo tn hng lu kho S tin mt Chit khu tin mt Bng phn tch lu chuyn tin mt Phng php chng loi Sec (Chi phiu) Th bm gi Kha mt ti khon Tn kho cui k Li ghi nhm ti khon thanh ton K ton cng ty Lut cng ty nm 1985 Li t trit tiu Cc nguyn tc k ton

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QUY TC NH DU TRNG M
1. a s cc ng t 2 m tit th trng m chnh nhn vo m tit th 2 :

Example : Enjoy collect escape destroy enjoy repeat Allow assist accept relax attract accent Explain descend forget allow maintain consent ..... Ngoi tr : offer, happen , answer , enter , listen , open, finish, study, follow, narrow... 2. a s cc danh t v tnh t 2 m tit th trng m chnh nhn vo m tit th 1 Example : mountain evening pretty morning Ngoi tr : machine Example : raincoat tea- cup shortlist airport airline dishwasher film- maker bedroom passport shorthand typewriter hot- dog bookshop snowstorm footpath suitcase speed limit sunrise butcher winter mistake carpet beggar alone busy table asleep ..... village handsome summer ..... birthday porter

3. Danh t ghp thng c trng m chnh nhn vo m tit 1 :

bathroom

4. Tnh t ghp thng c trng m chnh nhn vo t th 1, nhng nu tnh t ghp m t u tin l tnh t hay trng t (Adjective or adverb) hoc kt thc bng ui - ED th trng m chnh li nhn t th 2 . Tng t ng t ghp v trng t ghp c trng m chnh nhn vo t th 2 : Example : home - sick Nhng : bad- temper well done well dressed anywhere short- sighted short- handed ill treated well- informed upstairs down- stream north west ... air- sick praiseworthy water- proof trustworthy lighting- fast ,

north- east downstairs ....

5. Cc t kt thc bng cc ui : how, what, where, .... th trng m chnh nhn vo vn 1 : somehow somewhere above asleep abroad 6. Cc t 2 m tit bt u bng A th trng m nhn vo m tit th 2 : Abed about achieve alike Alive ago aback aside abuse again afraid alone

7. Cc t tn cng bng cc ui , - ety, - ity, - ion ,- sion, - cial,- ically, - ious, -eous, - ian, - ior, - iar, iasm ience, - iency, - ient, - ier, - ic, - ics, -ial, -ical, -ible, -uous, -ics*, ium, - logy, - sophy,- graphy - ular, - ulum , th trng m nhn vo m tit ngay truc n : decision dictation librarian experience premier society artificial superior efficiency republic mathematics courageous familiar convenient Ngoi tr : cathonic (thin cha gio), lunatic (m lch) , arabic ( rp) , politics (chnh tr hc) arithmetic (s hc) 8. Cc t kt thc bng ate, - cy*, -ty, -phy, -gy nu 2 vn th trng m nhn vo t th 1. Nu 3 vn hoc trn 3 vn th trng m nhn vo vn th 3 t cui ln Senate Communicate complicate, technology, Ngoi tr: Accuracy regulate playmate congratulate e`mergency, certainty biology concentrate philosophy activate

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9. Cc t tn cng bng ui - ade, - ee, - ese, - eer, - ette, - oo, -oon , - ain (ch ng t), -esque,- isque, -aire ,-mental, -ever, - self th trng m nhn chnh cc ui ny : Lemonade Japanese guarantee Chinese degree pioneer cigarette kangaroo saloon colonnade absentee engineer bamboo typhoon balloon Vietnamese refugee musketeer taboo afternoon typhoon, whenever environmental

Ngoi tr: coffee (c ph), commitee (y ban)... 10. Cc t ch s lung nhn trng m t cui kt thc bng ui - teen . ngc li s nhn trng m t u tin nu kt thc bng ui - y : Thirteen fourteen............ // twenty , thirty , fifty ..... 11. Cc tin t (prefix) v hu t khng bao gi mang trng m , m thung nhn mnh t t gc : a. Tin t khng lm thay i trng m chnh ca t: UNIMINIRDISNONEN/EXREOVERUNDERNgoi l: important perfect Complete Respective Connect smokers courage arrange populated developed unimportant imperfect incomplete irrespective disconnect nonsmokers encourage rearrange overpopulated underdeveloped Underground:ngm (adj)

Understatement: li ni nh i(n)

b. Hu t khng lm thay i trng m ca t gc: FUL 'beauty beautiful LESS ABLE AL OUS LY ER/OR/ANT NG/IVE ISE/ IZE EN MENT NESS SHIP HOOD thought enjoy tradition danger direct worker / actor begin memorize widen employment happiness friendship childhood beginning thoughtless enjoyable traditional dangerous directly

12. T c 3 m tit: 1. ng t: Trng m ri vo m tit th 2 nu m tit th 3 c nguyn m ngn v kt thc bng 1 ph m: Eg: encounter /ikaunt/ determine /dit3:min/ Trng m s ri vo m tit th nht nu m tit th 3 l nguyn m di hay nguyn m i hay kt thc bng 2 ph m tr ln: exercise / 'ekssaiz/, compromise/ ['kmprmaiz]

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Ngoi l: entertain /enttein/ comprehend .. 2. Danh t: Nu m tit cui (th 3) c nguyn m ngn hay nguyn m i u Nu m tit th 2 cha nguyn m di hay nguyn m i hay kt thc tit th 2 Eg: potato /p`teitu/ diaster / di`za:st/

bng 2 ph m tr ln

th nhn m

Nu m tit th 3 cha nguyn m ngn v m tit th 2 cha nguyn m ngn v m tit th 2 kt thc bng 1 ph m th nhn m tit th 1: `contrary `factory Nu m tit th 3 cha nguyn m di hoc nguyn m i hoc kt thc bng 2 ph m tr ln th nhn m tit 1

Eg: emperor / `empr/ cinema / `sinm/

Eg: `architect. Ch : tnh t 3 m tit tng t nh danh t EXERCISE Exercise 1 : Choose the word that has a different stress pattern from the others. 6. A. mountain 7.A. reply 8. A. answer 9. A compare 10. A. mother 11. A decide 12. A promise 13. A apple 14. A open 15. A become 16. A flower 17. A. doctor 18. A. decide 19. A. exciting 20.A. policeman B. maintain B. appeal B. allow B. approve B. relax B. combine B. picture B. England B. provide B. promise B. exclude B. simple B. behave B. telephone B. cinema C. fountain C. offer C. agree C. enter C. father C. apply C. listen C. shampoo C. complete C. suggest C. husband C. castle C. offer C. tomorrow C. yesterday D. certain D. support D. deny D. pollute D. garden D. happen D. accept D. grammar D. prefer D. disorder D. farmer D. enlarge D. occur D. November D. politics

Exercise 2 :Luyn bi tp v trng m ca t a. situation a. example a. verbal a. attract a. certain a. attractiveness a. summary a. believe a. partnership a. possible a. confident b. appropriate b. consider b. suppose b. person b. couple b. traditional b. different b. marriage b. romantic b. university b. important c. informality c. several c. even c. signal c. decide c. generation c. physical c. response c. actually c. secondary c. together d. entertainment d. attention d. either d. instance d. equal d. American d. decision d. maintain d. attitude d. suitable d. exciting

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a. biologist a. family a. hospital a. across a. social a. whistle a. discuss a. sentence a. problem a. noisy a. restaurant a. impolite a. obvious a. waiter a. maximum a. veterinary a. considerable a. interviewer a. certificate a. mathematics a. university a. library a. requirement a. memory a. powerful a. conference a. computer a. typical a. mechanic a. algebra a. expression a. eleven a. physical a. parallel a. general a. economic a. answer a. qualification a. addition a. experience a. technical

b. generally b. whenever b. mischievous b. simply b. meter b. table b. waving b. pointing b. minute b. party b. assistance b. exciting b. probably b. teacher b. decision b. consequently b. information b. preparation b. necessary b. engineering b. application b. entertain b. condition b. exactly b. interesting b. lecturer b. establish b. favorite b. chemistry b. musical b. easily b. history b. achievement b. dependent b. applicant b. experience b. question b. disappointedly b. suitable b. certificate b. advertise

c. responsible c. obedient c. supportive c. common c. notice c. someone c. airport c. verbal c. suppose c. social c. usually c. attention c. finally c. slightly c. requirement c. application c. librarian c. economics c. economy c. scientific c. technology c. understand c. example c. radio c. exciting c. reference c. business c. division c. cinema c. politics c. depression c. nursery c. government d. primary c. usually c. entertainment c. polite c. responsibility c. shortcoming c. interviewer c. candidate

d. security d. solution d. special d. brother d. begin d. receive d. often d. attract d. dinner d. polite d. compliment d. attracting d. approaching d. toward d. admission d. difficulty d. technician d. education d. geography d. laboratory d. entertainment d. referee d. previous d. management d. difficult d. researcher d. remember d. organize d. finally d. apartment d. disruptive d. different d. national c. educate d. October d. introduction d. keenness d. recommendation d. honestly d. enthusiasm d. consider

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a. advice a. express a. employment a. stressful a. interview a. graduation a. available a. institution

b. relate b. effort b. remember b. pressure b. impression b. understanding b. majority b. university

c. during c. office c. concentrate c. prepare c. company c. international c. tutorial c. preferential

d. forget d. comment d. position d. future d. formally d. accommodation d. differently d. indicative

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