{"id":808,"date":"2020-12-27T00:11:48","date_gmt":"2020-12-26T17:11:48","guid":{"rendered":"https:\/\/dichthuatphuongdong.com\/blog\/?p=808"},"modified":"2020-12-27T00:11:51","modified_gmt":"2020-12-26T17:11:51","slug":"bo-tui-kho-thuat-ngu-tieng-anh-chuyen-nganh-ke-toan-tu-a-den-z","status":"publish","type":"post","link":"https:\/\/dichthuatphuongdong.com\/blog\/bo-tui-kho-thuat-ngu-tieng-anh-chuyen-nganh-ke-toan-tu-a-den-z\/","title":{"rendered":"B\u1ecf t\u00fai kho thu\u1eadt ng\u1eef ti\u1ebfng Anh chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n t\u1eeb A \u0111\u1ebfn Z"},"content":{"rendered":"\n<p>K\u1ebf to\u00e1n \u0111\u00e3 v\u00e0 \u0111ang l\u00e0 ng\u00e0nh c\u00f3 nhu c\u1ea7u tuy\u1ec3n d\u1ee5ng cao nh\u1ea5t. Tuy nhi\u00ean y\u00eau c\u1ea7u c\u1ee7a ng\u00e0nh n\u00e0y c\u0169ng kh\u00e1 kh\u1eaft khe, \u0111\u1eb7c bi\u1ec7t \u0111\u00f2i h\u1ecfi ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 kh\u1ea3 n\u0103ng ng\u00f4n ng\u1eef kh\u00e1 t\u1ed1t, c\u1ee5 th\u1ec3 h\u01a1n \u1edf \u0111\u00e2y l\u00e0 <a rel=\"noreferrer noopener\" href=\"https:\/\/dichthuatphuongdong.com\/dich-thuat-tieng-anh\/\" target=\"_blank\">ti\u1ebfng Anh<\/a>. V\u1eady n\u00ean, mu\u1ed1n ph\u00e1t tri\u1ec3n th\u00e0nh c\u00f4ng h\u01a1n trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, vi\u1ec7c quan tr\u1ecdng l\u00e0 b\u1ea1n c\u1ea7n n\u1eafm r\u00f5 \u0111\u01b0\u1ee3c c\u00e1c thu\u1eadt ng\u1eef ti\u1ebfng Anh ph\u1ed5 bi\u1ebfn v\u1ec1 chuy\u00ean ng\u00e0nh m\u00ecnh \u0111ang l\u00e0m. B\u00e0i vi\u1ebft b\u00ean d\u01b0\u1edbi s\u1ebd cung c\u1ea5p cho b\u1ea1n m\u1ed9t kho t\u00e0ng c\u00e1c thu\u1eadt ng\u1eef ti\u1ebfng Anh chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n th\u00f4ng d\u1ee5ng nh\u1ea5t hi\u1ec7n nay, c\u00f9ng t\u00ecm hi\u1ec3u nh\u00e9!<\/p>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/dichthuatphuongdong.com\/blog\/wp-content\/uploads\/2020\/12\/Cac-thuat-ngu-tieng-anh-chuyen-nganh-ke-toan-tu-a-toi-z.pdf\">Cac-thuat-ngu-tieng-anh-chuyen-nganh-ke-toan-tu-a-toi-z<\/a><a href=\"https:\/\/dichthuatphuongdong.com\/blog\/wp-content\/uploads\/2020\/12\/Cac-thuat-ngu-tieng-anh-chuyen-nganh-ke-toan-tu-a-toi-z.pdf\" class=\"wp-block-file__button\" download>T\u1ea3i xu\u1ed1ng<\/a><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">C\u00e1c thu\u1eadt ng\u1eef ti\u1ebfng Anh chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng\u00a0<\/h2>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img decoding=\"async\" width=\"509\" height=\"339\" src=\"https:\/\/dichthuatphuongdong.com\/blog\/wp-content\/uploads\/2020\/12\/thuat-ngu-tieng-anh-chuyen-nganh-ke-toan-3-1.jpg\" alt=\"Thu\u1eadt ng\u1eef ti\u1ebfng Anh chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n t\u1eeb A t\u1edbi Z\" class=\"wp-image-815\"\/><figcaption>Thu\u1eadt ng\u1eef ti\u1ebfng Anh chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n t\u1eeb A t\u1edbi Z<\/figcaption><\/figure><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Thu\u1eadt ng\u1eef chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n v\u1ea7n A<\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>Accounting entry: <a href=\"https:\/\/vi.wikipedia.org\/wiki\/B%C3%BAt_to%C3%A1n\" target=\"_blank\" rel=\"noreferrer noopener\">B\u00fat to\u00e1n<\/a><\/li><li>Account holder: Ch\u1ee7 t\u00e0i kho\u1ea3n<\/li><li>Account payable: T\u00e0i kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3<\/li><li>Account receivable: T\u00e0i kho\u1ea3n ph\u1ea3i thu<\/li><li>Accrual basis: K\u1ebf to\u00e1n d\u1ed3n t\u00edch<\/li><li>Auditing: Ki\u1ec3m to\u00e1n<\/li><li>Amortization: Kh\u1ea5u hao<\/li><li>Arbitrage: Ki\u1ebfm l\u1eddi t\u1eeb ch\u00eanh l\u1ec7ch gi\u00e1<\/li><li>Accrued expenses: Chi ph\u00ed ph\u1ea3i tr\u1ea3<\/li><li>Accumulated: L\u0169y k\u1ebf<\/li><li>Advanced payments to suppliers: Tr\u1ea3 tr\u01b0\u1edbc ng\u01b0\u1eddi b\u00e1n \/ \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n<\/li><li>Advances to employees: T\u1ea1m \u1ee9ng cho nh\u00e2n vi\u00ean<\/li><li>Assets: T\u00e0i s\u1ea3n<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Thu\u1eadt ng\u1eef chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n v\u1ea7n B<\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>Balance sheet: B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/li><li>Bank card: Th\u1ebb ng\u00e2n h\u00e0ng<\/li><li>Bond: Tr\u00e1i phi\u1ebfu<\/li><li>Boom: S\u1ef1 t\u0103ng v\u1ecdt (gi\u00e1 c\u1ea3)<\/li><li>Bookkeeper: Ng\u01b0\u1eddi l\u1eadp b\u00e1o c\u00e1o<\/li><li>Business entity concept: Th\u1ef1c th\u1ec3 kinh doanh<\/li><li>Business purchase: Mua l\u1ea1i doanh nghi\u1ec7p<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Thu\u1eadt ng\u1eef chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n v\u1ea7n C<\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>Capital construction: X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/li><li>Cardholder: Ch\u1ee7 th\u1ebb<\/li><li>Capital: V\u1ed1n<\/li><li>Cash: Ti\u1ec1n m\u1eb7t<\/li><li>Cash at bank: Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/li><li>Cash basis: Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n d\u1ef1a tr\u00ean th\u1ef1c thu \u2013 th\u1ef1c chi<\/li><li>Cash in hand : Ti\u1ec1n m\u1eb7t t\u1ea1i qu\u1ef9<\/li><li>Cash in transit: Ti\u1ec1n \u0111ang chuy\u1ec3n<\/li><li>Check and take over: Nghi\u1ec7m thu<\/li><li>Clear: Thanh to\u00e1n b\u00f9 tr\u1eeb<\/li><li>Construction in progress: Chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang<\/li><li>Cost of goods sold: Gi\u00e1 v\u1ed1n b\u00e1n h\u00e0ng<\/li><li>Current assets: T\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng v\u00e0 \u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n<\/li><li>Current portion of long-term liabilities: N\u1ee3 d\u00e0i h\u1ea1n \u0111\u1ebfn h\u1ea1n tr\u1ea3<\/li><li>Certificate of deposit: Ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi<\/li><li>Cost of capital: Chi ph\u00ed v\u1ed1n<\/li><li>Crossed cheque: S\u00e9c thanh to\u00e1n b\u1eb1ng chuy\u1ec3n kho\u1ea3n<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Thu\u1eadt ng\u1eef chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n v\u1ea7n D<\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>Deferred expenses: Chi ph\u00ed ch\u1edd k\u1ebft chuy\u1ec3n<\/li><li>Deferred revenue: Ng\u01b0\u1eddi mua tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc<\/li><li>Depreciation of fixed assets: Hao m\u00f2n l\u0169y k\u1ebf t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/li><li>Depreciation of intangible fixed assets: Hao m\u00f2n l\u0169y k\u1ebf t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/li><li>Depreciation of leased fixed assets: Hao m\u00f2n l\u0169y k\u1ebf t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh<\/li><li>Debit balance: S\u1ed1 d\u01b0 n\u1ee3<\/li><li>Debit: Ghi n\u1ee3<\/li><li>Debt: Kho\u1ea3n n\u1ee3<\/li><li>Deficit: Th\u00e2m h\u1ee5t<\/li><li>Deposit money: Ti\u1ec1n g\u1eedi<\/li><li>Depreciation: S\u1ef1 gi\u1ea3m gi\u00e1<\/li><li>Dividend: L\u00e3i c\u1ed5 ph\u1ea7n<\/li><li>Draw: R\u00fat<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Thu\u1eadt ng\u1eef chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n v\u1ea7n E<\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>Equity and funds: V\u1ed1n v\u00e0 qu\u1ef9<\/li><li>Exchange rate differences: Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1<\/li><li>Expense mandate: \u1ee6y nhi\u1ec7m chi<\/li><li>Expenses for financial activities: Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/li><li>Extraordinary expenses: Chi ph\u00ed b\u1ea5t th\u01b0\u1eddng<\/li><li>Extraordinary income: Thu nh\u1eadp b\u1ea5t th\u01b0\u1eddng<\/li><li>Extraordinary profit: L\u1ee3i nhu\u1eadn b\u1ea5t th\u01b0\u1eddng<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Thu\u1eadt ng\u1eef chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n v\u1ea7n F<\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>Figures in: millions VND: \u0110\u01a1n v\u1ecb t\u00ednh: tri\u1ec7u \u0111\u1ed3ng<\/li><li>Financial ratios: Ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh<\/li><li>Financials : T\u00e0i ch\u00ednh<\/li><li>Finished goods: Th\u00e0nh ph\u1ea9m t\u1ed3n kho<\/li><li>Fixed asset costs: Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/li><li>Fixed assets: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/li><\/ul>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img decoding=\"async\" width=\"1024\" height=\"749\" src=\"https:\/\/dichthuatphuongdong.com\/blog\/wp-content\/uploads\/2020\/12\/thuat-ngu-tieng-anh-chuyen-nganh-ke-toan-1.jpg\" alt=\"Ti\u1ebfng Anh ng\u00e0nh k\u1ebf to\u00e1n\" class=\"wp-image-816\" srcset=\"https:\/\/dichthuatphuongdong.com\/blog\/wp-content\/uploads\/2020\/12\/thuat-ngu-tieng-anh-chuyen-nganh-ke-toan-1.jpg 1024w, https:\/\/dichthuatphuongdong.com\/blog\/wp-content\/uploads\/2020\/12\/thuat-ngu-tieng-anh-chuyen-nganh-ke-toan-1-600x439.jpg 600w, https:\/\/dichthuatphuongdong.com\/blog\/wp-content\/uploads\/2020\/12\/thuat-ngu-tieng-anh-chuyen-nganh-ke-toan-1-768x562.jpg 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption>Ti\u1ebfng Anh ng\u00e0nh k\u1ebf to\u00e1n<\/figcaption><\/figure><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Thu\u1eadt ng\u1eef chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n v\u1ea7n G<\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>General and administrative expenses: Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/li><li>Goods in transit for sale: H\u00e0ng g\u1eedi \u0111i b\u00e1n<\/li><li>Gross profit: L\u1ee3i nhu\u1eadn g\u1ed9p<\/li><li>Gross revenue: Doanh thu g\u1ed9p ho\u1eb7c t\u1ed5ng doanh thu<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Thu\u1eadt ng\u1eef chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n v\u1ea7n I<\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>Income from financial activities: Thu nh\u1eadp ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/li><li>Instruments and tools: C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 trong kho<\/li><li>Intangible fixed asset costs: Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/li><li>Intangible fixed assets: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/li><li>Intra-company payables: Ph\u1ea3i tr\u1ea3 c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9<\/li><li>Inventory : H\u00e0ng t\u1ed3n kho<\/li><li>Investment and development fund: Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n<\/li><li>Itemize: M\u1edf ti\u1ec3u kho\u1ea3n<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Thu\u1eadt ng\u1eef chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n v\u1ea7n L<\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>Leased fixed asset costs: Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh<\/li><li>Leased fixed assets: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh<\/li><li>Liabilities: N\u1ee3 ph\u1ea3i tr\u1ea3<\/li><li>Long-term borrowings: Vay d\u00e0i h\u1ea1n<\/li><li>Long-term financial assets: C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n<\/li><li>Long-term liabilities: N\u1ee3 d\u00e0i h\u1ea1n<\/li><li>Long-term mortgages, collateral, deposits: C\u00e1c kho\u1ea3n th\u1ebf ch\u1ea5p, k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 d\u00e0i h\u1ea1n<\/li><li>Long-term security investments: \u0110\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n d\u00e0i h\u1ea1n<\/li><li>Letter of authority: Th\u01b0 u\u1ef7 quy\u1ec1n<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Thu\u1eadt ng\u1eef chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n v\u1ea7n M<\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>Merchandise inventory: H\u00e0ng ho\u00e1 t\u1ed3n kho<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Thu\u1eadt ng\u1eef chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n v\u1ea7n N<\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>Net profit: L\u1ee3i nhu\u1eadn thu\u1ea7n<\/li><li>Net revenue: Doanh thu thu\u1ea7n<\/li><li>Non-business expenditure source: Ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p<\/li><li>Non-business expenditures: Chi s\u1ef1 nghi\u1ec7p<\/li><li>Non-current assets: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n<\/li><li>Non-card instrument: Ph\u01b0\u01a1ng ti\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Thu\u1eadt ng\u1eef chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n v\u1ea7n O<\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>Operating profit: L\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng SXKD<\/li><li>Other current assets: T\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng kh\u00e1c<\/li><li>Other funds: Ngu\u1ed3n kinh ph\u00ed, qu\u1ef9 kh\u00e1c<\/li><li>Other long-term liabilities: N\u1ee3 d\u00e0i h\u1ea1n kh\u00e1c<\/li><li>Other payables: N\u1ee3 kh\u00e1c<\/li><li>Other receivables: C\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c<\/li><li>Other short-term investments: \u0110\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n kh\u00e1c<\/li><li>Owners&#8217; equity: Ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Thu\u1eadt ng\u1eef chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n v\u1ea7n P<\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>Payables to employees: Ph\u1ea3i tr\u1ea3 c\u00f4ng nh\u00e2n vi\u00ean<\/li><li>Prepaid expenses: Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/li><li>Profit before taxes: L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf<\/li><li>Profit from financial activities: L\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/li><li>Provision for devaluation of stocks: D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho<\/li><li>Purchased goods in transit: H\u00e0ng mua \u0111ang tr\u00ean \u0111\u01b0\u1eddng v\u1eadn chuy\u1ec3n<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Thu\u1eadt ng\u1eef chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n v\u1ea7n R<\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>Raw materials: Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u t\u1ed3n kho<\/li><li>Receivables: C\u00e1c kho\u1ea3n ph\u1ea3i thu<\/li><li>Receivables from customers: Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/li><li>Reconciliation: : \u0110\u1ed1i chi\u1ebfu<\/li><li>Reserve fund: Qu\u1ef9 d\u1ef1 tr\u1eef<\/li><li>Retained earnings: L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i<\/li><li>Revenue deductions: C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Thu\u1eadt ng\u1eef chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n v\u1ea7n S<\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>Sales expenses: Chi ph\u00ed b\u00e1n h\u00e0ng<\/li><li>Sales rebates: Gi\u1ea3m gi\u00e1 b\u00e1n h\u00e0ng<\/li><li>Sales returns: H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/li><li>Short-term borrowings: Vay ng\u1eafn h\u1ea1n<\/li><li>Short-term investments: C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n<\/li><li>Short-term liabilities: N\u1ee3 ng\u1eafn h\u1ea1n<\/li><li>Short-term mortgages, collateral, deposits: C\u00e1c kho\u1ea3n th\u1ebf ch\u1ea5p, k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 ng\u1eafn h\u1ea1n<\/li><li>Short-term security investments: \u0110\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n ng\u1eafn h\u1ea1n<\/li><li>Stockholders&#8217; equity: Ngu\u1ed3n v\u1ed1n kinh doanh<\/li><li>Surplus of assets awaiting resolution: T\u00e0i s\u1ea3n th\u1eeba ch\u1edd x\u1eed l\u00fd<\/li><li>Statement: Sao k\u00ea (t\u00e0i kho\u1ea3n)<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Thu\u1eadt ng\u1eef chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n v\u1ea7n T<\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>Tangible fixed assets: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/li><li>Taxes and other payables to the State budget: Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc<\/li><li>Total assets: T\u1ed5ng c\u1ed9ng t\u00e0i s\u1ea3n<\/li><li>Total liabilities and owner&#8217;s&#8217; equity: T\u1ed5ng c\u1ed9ng ngu\u1ed3n v\u1ed1n<\/li><li>Trade creditors: Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/li><li>Treasury bill: T\u00edn phi\u1ebfu kho b\u1ea1c<\/li><li>Treasury stock: C\u1ed5 phi\u1ebfu qu\u1ef9<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Thu\u1eadt ng\u1eef chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n v\u1ea7n W<\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>Welfare and reward fund: Qu\u1ef9 khen th\u01b0\u1edfng v\u00e0 ph\u00fac l\u1ee3i<\/li><li>Working capital: V\u1ed1n l\u01b0u \u0111\u1ed9ng<\/li><\/ul>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/dichthuatphuongdong.com\/blog\/wp-content\/uploads\/2020\/12\/thuat-ngu-tieng-anh-chuyen-nganh-ke-toan-2.jpg\" alt=\"K\u00fd hi\u1ec7u vi\u1ebft t\u1eaft ti\u1ebfng Anh ng\u00e0nh k\u1ebf to\u00e1n\" class=\"wp-image-817\" srcset=\"https:\/\/dichthuatphuongdong.com\/blog\/wp-content\/uploads\/2020\/12\/thuat-ngu-tieng-anh-chuyen-nganh-ke-toan-2.jpg 800w, https:\/\/dichthuatphuongdong.com\/blog\/wp-content\/uploads\/2020\/12\/thuat-ngu-tieng-anh-chuyen-nganh-ke-toan-2-600x338.jpg 600w, https:\/\/dichthuatphuongdong.com\/blog\/wp-content\/uploads\/2020\/12\/thuat-ngu-tieng-anh-chuyen-nganh-ke-toan-2-768x432.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption>K\u00fd hi\u1ec7u vi\u1ebft t\u1eaft ti\u1ebfng Anh ng\u00e0nh k\u1ebf to\u00e1n<\/figcaption><\/figure><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">C\u00e1c k\u00fd hi\u1ec7u ti\u1ebfng Anh vi\u1ebft t\u1eaft chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n<\/h2>\n\n\n\n<p>GAAP (Generally Accepted Accounting Principles): Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn chung<\/p>\n\n\n\n<p>IAS (International Accounting Standards): Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf<\/p>\n\n\n\n<p>IFRS (International Financial Reporting Standards): Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o T\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf<\/p>\n\n\n\n<p>IASC (International Accounting Standards Committee): H\u1ed9i \u0111\u1ed3ng Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Qu\u1ed1c t\u1ebf<\/p>\n\n\n\n<p>EBIT (Earnings Before Interest and Tax): L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf v\u00e0 l\u00e3i<\/p>\n\n\n\n<p>EBITDA (Earnings Before Interest, Tax, Depreciation and Amortization): Thu nh\u1eadp tr\u01b0\u1edbc l\u00e3i vay, thu\u1ebf, kh\u1ea5u hao v\u00e0 kh\u1ea5u tr\u1eeb d\u1ea7n<\/p>\n\n\n\n<p>COGS (Cost Of Goods Sold): Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n\n\n\n<p>FIFO (First In First Out): Ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc<\/p>\n\n\n\n<p>LIFO (Last In First Out): Ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp sau xu\u1ea5t tr\u01b0\u1edbc\u00a0<\/p>\n\n\n\n<p>Tr\u00ean \u0111\u00e2y l\u00e0 c\u00e1c thu\u1eadt ng\u1eef ti\u1ebfng Anh chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n th\u00f4ng d\u1ee5ng nh\u1ea5t m\u00e0 b\u1ea1n n\u00ean n\u1eafm v\u1eefng \u0111\u1ec3 c\u00f3 c\u01a1 h\u1ed9i th\u0103ng ti\u1ebfn trong c\u00f4ng vi\u1ec7c. Mong r\u1eb1ng kho t\u00e0ng thu\u1eadt ng\u1eef n\u00e0y s\u1ebd h\u1ed7 tr\u1ee3 \u0111\u01b0\u1ee3c c\u00e1c b\u1ea1n trong c\u00f4ng vi\u1ec7c c\u0169ng nh\u01b0 cu\u1ed9c s\u1ed1ng. Ngo\u00e0i ra, <a rel=\"noreferrer noopener\" href=\"https:\/\/dichthuatphuongdong.com\/\" target=\"_blank\">D\u1ecbch Thu\u1eadt Ph\u01b0\u01a1ng \u0110\u00f4ng<\/a> c\u00f2n cung c\u1ea5p d\u1ecbch v\u1ee5 <a rel=\"noreferrer noopener\" href=\"https:\/\/dichthuatphuongdong.com\/dich-bao-cao-tai-chinh\/\" target=\"_blank\">d\u1ecbch thu\u1eadt b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a>, <a rel=\"noreferrer noopener\" href=\"https:\/\/dichthuatphuongdong.com\/dich-thuat-tai-lieu-tai-chinh-ngan-hang\/\" target=\"_blank\">d\u1ecbch t\u00e0i li\u1ec7u t\u00e0i ch\u00ednh ng\u00e2n h\u00e0ng<\/a>, <a rel=\"noreferrer noopener\" href=\"https:\/\/dichthuatphuongdong.com\/dich-bao-cao-thue\/\" target=\"_blank\">d\u1ecbch b\u00e1o c\u00e1o thu\u1ebf<\/a> v\u1edbi \u0111\u1ed9 ph\u1ee9c t\u1ea1p v\u00e0 gi\u1eef nguy\u00ean \u00fd ngh\u0129a so v\u1edbi b\u1ea3n g\u1ed1c. <\/p>\n\n\n<div class=\"kk-star-ratings kksr-auto kksr-align-right kksr-valign-bottom\"\n    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class=\"kksr-stars-active\" style=\"width: 132.5px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n                \n\n<div class=\"kksr-legend\" style=\"font-size: 17.6px;\">\n            5\/5 - (17 b\u00ecnh ch\u1ecdn)    <\/div>\n    <\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":822,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[46],"tags":[63,64,66],"class_list":["post-808","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thuat-ngu-chuyen-nganh","tag-thuat-ngu-chuyen-nganh","tag-thuat-ngu-chuyen-nganh-ke-toan","tag-thuat-ngu-tieng-anh-chuyen-nganh-ke-toan","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-50","resize-featured-image"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v21.5 (Yoast SEO v21.5) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>B\u1ecf t\u00fai kho thu\u1eadt ng\u1eef ti\u1ebfng Anh chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n t\u1eeb A \u0111\u1ebfn 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