{"id":96,"date":"2020-04-23T08:24:42","date_gmt":"2020-04-23T08:24:42","guid":{"rendered":"https:\/\/dichthuatphuongdong.com\/blog\/?p=96"},"modified":"2020-11-14T16:20:11","modified_gmt":"2020-11-14T09:20:11","slug":"thuat-ngu-tieng-anh-trong-nganh-tai-chinh-ngan-hang-ke-toan","status":"publish","type":"post","link":"https:\/\/dichthuatphuongdong.com\/blog\/thuat-ngu-tieng-anh-trong-nganh-tai-chinh-ngan-hang-ke-toan\/","title":{"rendered":"Thu\u1eadt ng\u1eef ti\u1ebfng Anh trong ng\u00e0nh t\u00e0i ch\u00ednh – ng\u00e2n h\u00e0ng – k\u1ebf to\u00e1n"},"content":{"rendered":"\n

Khi d\u1ecbch thu\u1eadt c\u00e1c t\u00e0i li\u1ec7u chuy\u00ean ng\u00e0nh t\u00e0i ch\u00ednh – ng\u00e2n h\u00e0ng – k\u1ebf to\u00e1n c\u00f3 th\u1ec3 c\u00f3 nhi\u1ec1u thu\u1eadt ng\u1eef ch\u1eb3ng h\u1ea1n nh\u01b0 khi d\u1ecbch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a>, b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (Balance sheet), B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh (Income Statement) ,B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (Cash flow statement ), Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (Notes to the financial statements),… m\u00e0 b\u1ea1n ch\u01b0a r\u00f5 ngh\u0129a th\u00ec s\u1ebd l\u00e0m b\u1ea1n b\u1ed1i r\u1ed1i v\u00e0 kh\u00f4ng bi\u1ebft ngh\u0129a ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c t\u1eeb chuy\u00ean ng\u00e0nh \u0111\u00f3. D\u01b0\u1edbi \u0111\u00e2y D\u1ecbch Thu\u1eadt Ph\u01b0\u01a1ng \u0110\u00f4ng t\u1ed5ng h\u1ee3p c\u00e1c thu\u1eadt ng\u1eef hay d\u00f9ng nh\u1ea5t trong ng\u00e0nh t\u00e0i ch\u00ednh ng\u00e2n h\u00e0ng n\u00f3i chung v\u00e0 trong c\u00e1c b\u1ea3n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u00f3i ri\u00eang. V\u1edbi nh\u1eefng thu\u1eadt ng\u1eef n\u00e0y b\u1ea1n c\u00f3 th\u1ec3 th\u00eam v\u00e0o trong c\u00e1c b\u1ed9 nh\u1edb d\u1ecbch TM (Translation memory-TM<\/strong>) c\u1ee7a c\u00e1c ph\u1ea7n m\u1ec1m d\u1ecbch ph\u1ed5 bi\u1ebfn nh\u01b0 SDL Trados Studio, WordFast, MemoQ,… m\u00e0 ch\u00fang t\u00f4i c\u00f3 \u0111\u1ec1 c\u1eadp t\u1edbi trong b\u00e0i vi\u1ebft Top 7 ph\u1ea7n m\u1ec1m KH\u00d4NG TH\u1ec2 THI\u1ebeU \u0111\u1ed1i v\u1edbi bi\u00ean dich vi\u00ean v\u00e0 c\u00e1c c\u00f4ng ty d\u1ecbch thu\u1eadt<\/a>.<\/p>\n\n\n\n

Download thu\u1eadt ng\u1eef ti\u1ebfng Anh trong ng\u00e0nh t\u00e0i ch\u00ednh – ng\u00e2n h\u00e0ng – k\u1ebf to\u00e1n (PDF)<\/strong><\/a>T\u1ea3i xu\u1ed1ng<\/a><\/div>\n\n\n\n
Thu\u1eadt ng\u1eef<\/th>\u00dd ngh\u0129a<\/th><\/tr><\/thead>
Income statement<\/td>L\u00e3i l\u1ed7<\/td><\/tr>
Revenue deductions<\/td>C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb<\/td><\/tr>
Sales expenses<\/td>Chi ph\u00ed b\u00e1n h\u00e0ng<\/td><\/tr>
Extraordinary expenses<\/td>Chi ph\u00ed b\u1ea5t th\u01b0\u1eddng<\/td><\/tr>
Expenses for financial activities<\/td>Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/td><\/tr>
General and administrative expenses<\/td>Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/td><\/tr>
Net revenue<\/td>Doanh thu thu\u1ea7n<\/td><\/tr>
Gross revenue<\/td>Doanh thu t\u1ed5ng<\/td><\/tr>
Cost of goods sold<\/td>Gi\u00e1 v\u1ed1n b\u00e1n h\u00e0ng<\/td><\/tr>
Sales rebates<\/td>Gi\u1ea3m gi\u00e1 b\u00e1n h\u00e0ng<\/td><\/tr>
Sales returns<\/td>H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/td><\/tr>
Extraordinary profit<\/td>L\u1ee3i nhu\u1eadn b\u1ea5t th\u01b0\u1eddng<\/td><\/tr>
Net profit<\/td>L\u1ee3i nhu\u1eadn thu\u1ea7n<\/td><\/tr>
Gross profit<\/td>L\u1ee3i nhu\u1eadn t\u1ed5ng<\/td><\/tr>
Profit before taxes<\/td>L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf<\/td><\/tr>
Operating profit<\/td>L\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng SXKD<\/td><\/tr>
Profit from financial activities<\/td>L\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/td><\/tr>
Extraordinary income<\/td>Thu nh\u1eadp b\u1ea5t th\u01b0\u1eddng<\/td><\/tr>
Income from financial activities<\/td>Thu nh\u1eadp ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/td><\/tr>
Income taxes<\/td>Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/td><\/tr>
Balance sheet<\/td>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/td><\/tr>
Assets<\/td>T\u00e0i s\u1ea3n<\/td><\/tr>
Long-term financial assets<\/td>C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n<\/td><\/tr>
Short-term investments<\/td>C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n<\/td><\/tr>
Receivables<\/td>C\u00e1c kho\u1ea3n ph\u1ea3i thu<\/td><\/tr>
Other receivables<\/td>C\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c<\/td><\/tr>
Long-term mortgages, collateral, deposits<\/td>C\u00e1c kho\u1ea3n th\u1ebf ch\u1ea5p, k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 d\u00e0i h\u1ea1n<\/td><\/tr>
Short-term mortgages, collateral, deposits<\/td>C\u00e1c kho\u1ea3n th\u1ebf ch\u1ea5p, k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 ng\u1eafn h\u1ea1n<\/td><\/tr>
Deferred expenses<\/td>Chi ph\u00ed ch\u1edd k\u1ebft chuy\u1ec3n<\/td><\/tr>
Work in progress<\/td>Chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang<\/td><\/tr>
Prepaid expenses<\/td>Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/td><\/tr>
Construction in progress<\/td>Chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang<\/td><\/tr>
Non-business expenditures<\/td>Chi s\u1ef1 nghi\u1ec7p<\/td><\/tr>
Instruments and tools<\/td>C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 trong kho<\/td><\/tr>
Long-term security investments<\/td>\u0110\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n d\u00e0i h\u1ea1n<\/td><\/tr>
Short-term security investments<\/td>\u0110\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n ng\u1eafn h\u1ea1n<\/td><\/tr>
Other short-term investments<\/td>\u0110\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n kh\u00e1c<\/td><\/tr>
Provision for devaluation of stocks<\/td>D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho<\/td><\/tr>
Accounting entry<\/td>b\u00fat to\u00e1n<\/td><\/tr>
Accrued expenses<\/td>Chi ph\u00ed ph\u1ea3i tr\u1ea3<\/td><\/tr>
Accumulated<\/td>L\u0169y k\u1ebf<\/td><\/tr>
Advance clearing transaction<\/td>Quy\u1ebft to\u00e1n t\u1ea1m \u1ee9ng (???)<\/td><\/tr>
Advanced payments to suppliers<\/td>Tr\u1ea3 tr\u01b0\u1edbc ng\u01b0\u00f2i b\u00e1n<\/td><\/tr>
Advances to employees<\/td>T\u1ea1m \u1ee9ng<\/td><\/tr>
Assets<\/td>T\u00e0i s\u1ea3n<\/td><\/tr>
Assets liquidation<\/td>Thanh l\u00fd t\u00e0i s\u1ea3n<\/td><\/tr>
Balance sheet<\/td>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/td><\/tr>
Bookkeeper<\/td>ng\u01b0\u1eddi l\u1eadp b\u00e1o c\u00e1o<\/td><\/tr>
Capital construction<\/td>x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/td><\/tr>
Cash<\/td>Ti\u1ec1n m\u1eb7t<\/td><\/tr>
Cash at bank<\/td>Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/td><\/tr>
Cash in hand<\/td>Ti\u1ec1n m\u1eb7t t\u1ea1i qu\u1ef9<\/td><\/tr>
Cash in transit<\/td>Ti\u1ec1n \u0111ang chuy\u1ec3n<\/td><\/tr>
Check and take over<\/td>nghi\u1ec7m thu<\/td><\/tr>
Construction in progress<\/td>Chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang<\/td><\/tr>
Cost of goods sold<\/td>Gi\u00e1 v\u1ed1n b\u00e1n h\u00e0ng<\/td><\/tr>
Current assets<\/td>T\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng v\u00e0 \u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n<\/td><\/tr>
Current portion of long-term liabilities<\/td>N\u1ee3 d\u00e0i h\u1ea1n \u0111\u1ebfn h\u1ea1n tr\u1ea3<\/td><\/tr>
Deferred expenses<\/td>Chi ph\u00ed ch\u1edd k\u1ebft chuy\u1ec3n<\/td><\/tr>
Deferred revenue<\/td>Ng\u01b0\u1eddi mua tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc<\/td><\/tr>
Depreciation of fixed assets<\/td>Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/td><\/tr>
Depreciation of intangible fixed assets<\/td>Hoa m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/td><\/tr>
Depreciation of leased fixed assets<\/td>Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh<\/td><\/tr>
Equity and funds<\/td>V\u1ed1n v\u00e0 qu\u1ef9<\/td><\/tr>
Exchange rate differences<\/td>Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1<\/td><\/tr>
Expense mandate<\/td>\u1ee7y nghi\u1ec7m chi<\/td><\/tr>
Expenses for financial activities<\/td>Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/td><\/tr>
Extraordinary expenses<\/td>Chi ph\u00ed b\u1ea5t th\u01b0\u1eddng<\/td><\/tr>
Extraordinary income<\/td>Thu nh\u1eadp b\u1ea5t th\u01b0\u1eddng<\/td><\/tr>
Extraordinary profit<\/td>L\u1ee3i nhu\u1eadn b\u1ea5t th\u01b0\u1eddng<\/td><\/tr>
Figures in millions VND<\/td>\u0110\u01a1n v\u1ecb t\u00ednh tri\u1ec7u \u0111\u1ed3ng<\/td><\/tr>
Financial ratios<\/td>Ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh<\/td><\/tr>
Financials<\/td>T\u00e0i ch\u00ednh<\/td><\/tr>
Finished goods<\/td>Th\u00e0nh ph\u1ea9m t\u1ed3n kho<\/td><\/tr>
Fixed asset costs<\/td>Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/td><\/tr>
Fixed assets<\/td>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/td><\/tr>
General and administrative expenses<\/td>Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/td><\/tr>
Goods in transit for sale<\/td>H\u00e0ng g\u1eedi \u0111i b\u00e1n<\/td><\/tr>
Gross profit<\/td>L\u1ee3i nhu\u1eadn t\u1ed5ng<\/td><\/tr>
Gross revenue<\/td>Doanh thu t\u1ed5ng<\/td><\/tr>
Income from financial activities<\/td>Thu nh\u1eadp ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/td><\/tr>
Income taxes<\/td>Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/td><\/tr>
Instruments and tools<\/td>C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 trong kho<\/td><\/tr>
Intangible fixed asset costs<\/td>Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/td><\/tr>
Intangible fixed assets<\/td>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/td><\/tr>
Intra-company payables<\/td>Ph\u1ea3i tr\u1ea3 c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9<\/td><\/tr>
Inventory<\/td>H\u00e0ng t\u1ed3n kho<\/td><\/tr>
Investment and development fund<\/td>Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n<\/td><\/tr>
Itemize<\/td>m\u1edf ti\u1ec3u kho\u1ea3n<\/td><\/tr>
Leased fixed asset costs<\/td>Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh<\/td><\/tr>
Leased fixed assets<\/td>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh<\/td><\/tr>
Liabilities<\/td>N\u1ee3 ph\u1ea3i tr\u1ea3<\/td><\/tr>
Long-term borrowings<\/td>Vay d\u00e0i h\u1ea1n<\/td><\/tr>
Long-term financial assets<\/td>C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n<\/td><\/tr>
Long-term liabilities<\/td>N\u1ee3 d\u00e0i h\u1ea1n<\/td><\/tr>
Long-term mortgages, collateral, deposits<\/td>C\u00e1c kho\u1ea3n th\u1ebf ch\u1ea5p, k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 d\u00e0i h\u1ea1n<\/td><\/tr>
Long-term security investments<\/td>\u0110\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n d\u00e0i h\u1ea1n<\/td><\/tr>
Merchandise inventory<\/td>H\u00e0ng ho\u00e1 t\u1ed3n kho<\/td><\/tr>
Net profit<\/td>L\u1ee3i nhu\u1eadn thu\u1ea7n<\/td><\/tr>
Net revenue<\/td>Doanh thu thu\u1ea7n<\/td><\/tr>
Non-business expenditure source<\/td>Ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p<\/td><\/tr>
Non-business expenditure source, current year<\/td>Ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p n\u0103m nay<\/td><\/tr>
Non-business expenditure source, last year<\/td>Ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p n\u0103m tr\u01b0\u1edbc<\/td><\/tr>
Non-business expenditures<\/td>Chi s\u1ef1 nghi\u1ec7p<\/td><\/tr>
Non-current assets<\/td>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n<\/td><\/tr>
Operating profit<\/td>L\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng SXKD<\/td><\/tr>
Other current assets<\/td>T\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng kh\u00e1c<\/td><\/tr>
Other funds<\/td>Ngu\u1ed3n kinh ph\u00ed, qu\u1ef9 kh\u00e1c<\/td><\/tr>
Other long-term liabilities<\/td>N\u1ee3 d\u00e0i h\u1ea1n kh\u00e1c<\/td><\/tr>
Other payables<\/td>N\u1ee3 kh\u00e1c<\/td><\/tr>
Other receivables<\/td>C\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c<\/td><\/tr>
Other short-term investments<\/td>\u0110\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n kh\u00e1c<\/td><\/tr>
Owners\u2019 equity<\/td>Ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/td><\/tr>
Payables to employees<\/td>Ph\u1ea3i tr\u1ea3 c\u00f4ng nh\u00e2n vi\u00ean<\/td><\/tr>
Prepaid expenses<\/td>Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/td><\/tr>
Profit before taxes<\/td>L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf<\/td><\/tr>
Profit from financial activities<\/td>L\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/td><\/tr>
Provision for devaluation of stocks<\/td>D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho<\/td><\/tr>
Purchased goods in transit<\/td>H\u00e0ng mua \u0111ang \u0111i tr\u00ean \u0111\u01b0\u1eddng<\/td><\/tr>
Raw materials<\/td>Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u t\u1ed3n kho<\/td><\/tr>
Receivables<\/td>C\u00e1c kho\u1ea3n ph\u1ea3i thu<\/td><\/tr>
Receivables from customers<\/td>Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/td><\/tr>
Reconciliation<\/td>\u0111\u1ed1i chi\u1ebfu<\/td><\/tr>
Reserve fund<\/td>Qu\u1ef9 d\u1ef1 tr\u1eef<\/td><\/tr>
Retained earnings<\/td>L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i<\/td><\/tr>
Revenue deductions<\/td>C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb<\/td><\/tr>
Sales expenses<\/td>Chi ph\u00ed b\u00e1n h\u00e0ng<\/td><\/tr>
Sales rebates<\/td>Gi\u1ea3m gi\u00e1 b\u00e1n h\u00e0ng<\/td><\/tr>
Sales returns<\/td>H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/td><\/tr>
Short-term borrowings<\/td>Vay ng\u1eafn h\u1ea1n<\/td><\/tr>
Short-term investments<\/td>C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n<\/td><\/tr>
Short-term liabilities<\/td>N\u1ee3 ng\u1eafn h\u1ea1n<\/td><\/tr>
Short-term mortgages, collateral, deposits<\/td>C\u00e1c kho\u1ea3n th\u1ebf ch\u1ea5p, k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 ng\u1eafn h\u1ea1n<\/td><\/tr>
Short-term security investments<\/td>\u0110\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n ng\u1eafn h\u1ea1n<\/td><\/tr>
Stockholders\u2019 equity<\/td>Ngu\u1ed3n v\u1ed1n kinh doanh<\/td><\/tr>
Surplus of assets awaiting resolution<\/td>T\u00e0i s\u1ea3n th\u1eeba ch\u1edd x\u1eed l\u00fd<\/td><\/tr>
Tangible fixed assets<\/td>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/td><\/tr>
Taxes and other payables to the State budget<\/td>Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0n\u01b0\u1edbc<\/td><\/tr>
Total assets<\/td>T\u1ed5ng c\u1ed9ng t\u00e0i s\u1ea3n<\/td><\/tr>
Total liabilities and owners\u2019 equity<\/td>T\u1ed5ng c\u1ed9ng ngu\u1ed3n v\u1ed1n<\/td><\/tr>
Trade creditors<\/td>Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/td><\/tr>
Treasury stock<\/td>C\u1ed5 phi\u1ebfu qu\u1ef9<\/td><\/tr>
Welfare and reward fund<\/td>Qu\u1ef9 khen th\u01b0\u1edfng v\u00e0 ph\u00fac l\u1ee3i<\/td><\/tr>
Work in progress<\/td>Chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang<\/td><\/tr>
Break-even point<\/td>\u0110i\u1ec3m h\u00f2a v\u1ed1n<\/td><\/tr>
Business entity concept<\/td>Nguy\u00ean t\u1eafc doanh nghi\u1ec7p l\u00e0 m\u1ed9t th\u1ef1c th\u1ec3<\/td><\/tr>
Business purchase<\/td>Mua l\u1ea1i doanh nghi\u1ec7p<\/td><\/tr>
Calls in arrear<\/td>V\u1ed1n g\u1ecdi tr\u1ea3 sau<\/td><\/tr>
Capital<\/td>V\u1ed1n<\/td><\/tr>
Authorized capital<\/td>V\u1ed1n \u0111i\u1ec1u l\u1ec7<\/td><\/tr>
Called-up capital<\/td>V\u1ed1n \u0111\u00e3 g\u1ecdi<\/td><\/tr>
Capital expenditure<\/td>Chi ph\u00ed \u0111\u1ea7u t\u01b0<\/td><\/tr>
Invested capital<\/td>V\u1ed1n \u0111\u1ea7u t\u01b0<\/td><\/tr>
Issued capital<\/td>V\u1ed1n ph\u00e1t h\u00e0nh<\/td><\/tr>
Uncalled capital<\/td>V\u1ed1n ch\u01b0a g\u1ecdi<\/td><\/tr>
Working capital<\/td>V\u1ed1n l\u01b0u \u0111\u1ed9ng (ho\u1ea1t \u0111\u1ed9ng)<\/td><\/tr>
Capital redemption reserve<\/td>Qu\u1ef9 d\u1ef1 tr\u1eef b\u1ed3i ho\u00e0n v\u1ed1n c\u1ed5 ph\u1ea7n<\/td><\/tr>
Carriage<\/td>Chi ph\u00ed v\u1eadn chuy\u1ec3n<\/td><\/tr>
Carriage inwards<\/td>Chi ph\u00ed v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a mua<\/td><\/tr>
Carriage outwards<\/td>Chi ph\u00ed v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a b\u00e1n<\/td><\/tr>
Carrying cost<\/td>Chi ph\u00ed b\u1ea3o t\u1ed3n h\u00e0ng l\u01b0u kho<\/td><\/tr>
Cash book<\/td>S\u1ed5 ti\u1ec1n m\u1eb7t<\/td><\/tr>
Cash discounts<\/td>Chi\u1ebft kh\u1ea5u ti\u1ec1n m\u1eb7t<\/td><\/tr>
Cash flow statement<\/td>B\u1ea3ng ph\u00e2n t\u00edch l\u01b0u chuy\u1ec3n ti\u1ec1n m\u1eb7t<\/td><\/tr>
Category method<\/td>Ph\u01b0\u01a1ng ph\u00e1p ch\u1ee7ng lo\u1ea1i<\/td><\/tr>
Cheques<\/td>Sec (chi phi\u1ebf\u00fa)<\/td><\/tr>
Clock cards<\/td>Th\u1ebb b\u1ea5m gi\u1edd<\/td><\/tr>
Closing an account<\/td>Kh\u00f3a m\u1ed9t t\u00e0i kho\u1ea3n<\/td><\/tr>
Closing stock<\/td>T\u1ed3n kho cu\u1ed1i k\u1ef3<\/td><\/tr>
Commission errors<\/td>L\u1ed7i ghi nh\u1ea7m t\u00e0i kho\u1ea3n thanh to\u00e1n<\/td><\/tr>
Company accounts<\/td>K\u1ebf to\u00e1n c\u00f4ng ty<\/td><\/tr>
Company Act 1985<\/td>Lu\u1eadt c\u00f4ng ty n\u0103m 1985<\/td><\/tr>
Compensating errors<\/td>L\u1ed7i t\u1ef1 tri\u1ec7t ti\u00eau<\/td><\/tr>
Concepts of accounting<\/td>C\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/td><\/tr>
Conservatism<\/td>Nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng<\/td><\/tr>
Consistency<\/td>Nguy\u00ean t\u1eafc nh\u1ea5t qu\u00e1n<\/td><\/tr>
Control accounts<\/td>T\u00e0i kho\u1ea3n ki\u1ec3m tra<\/td><\/tr>
Conventions<\/td>Quy \u01b0\u1edbc<\/td><\/tr>
Conversion costs<\/td>Chi ph\u00ed ch\u1ebf bi\u1ebfn<\/td><\/tr>
Cost accumulation<\/td>S\u1ef1 t\u1eadp h\u1ee3p chi ph\u00ed<\/td><\/tr>
Cost application<\/td>S\u1ef1 ph\u00e2n b\u1ed5 chi ph\u00ed<\/td><\/tr>
Cost concept<\/td>Nguy\u00ean t\u1eafc gi\u00e1 ph\u00ed l\u1ecbch s\u1eed<\/td><\/tr>
Cost object<\/td>\u0110\u1ed1i t\u01b0\u1ee3ng t\u00ednh gi\u00e1 th\u00e0nh<\/td><\/tr>
Cost of goods sold<\/td>Nguy\u00ean gi\u00e1 h\u00e0ng b\u00e1n<\/td><\/tr>
Credit balance<\/td>S\u1ed1 d\u01b0 c\u00f3<\/td><\/tr>
Credit note<\/td>Gi\u1ea5y b\u00e1o c\u00f3<\/td><\/tr>
Credit transfer<\/td>L\u1ec7nh chi<\/td><\/tr>
Creditor<\/td>Ch\u1ee7 n\u1ee3<\/td><\/tr>
Cumulative preference shares<\/td>C\u1ed5 ph\u1ea7n \u01b0u \u0111\u00e3i c\u00f3 t\u00edch l\u0169y<\/td><\/tr>
Current accounts<\/td>T\u00e0i kho\u1ea3n v\u00e3ng lai<\/td><\/tr>
Current assets<\/td>T\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng<\/td><\/tr>
Curent liabilities<\/td>N\u1ee3 ng\u1eafn h\u1ea1n<\/td><\/tr>
Current ratio<\/td>H\u1ec7 s\u1ed1 l\u01b0u ho\u1ea1t<\/td><\/tr>
Debentures<\/td>Tr\u00e1i phi\u1ebfu, gi\u1ea5y n\u1ee3<\/td><\/tr>
Debenture interest<\/td>L\u00e3i tr\u00e1i phi\u1ebfu<\/td><\/tr>
Debit note<\/td>Gi\u1ea5y b\u00e1o N\u1ee3<\/td><\/tr>
Debtor<\/td>Con n\u1ee3<\/td><\/tr>
Depletion<\/td>S\u1ef1 hao c\u1ea1n<\/td><\/tr>
Depreciation<\/td>Kh\u1ea5u hao<\/td><\/tr>
Causes of depreciation<\/td>C\u00e1c nguy\u00ean do t\u00ednh kh\u1ea5u hao<\/td><\/tr>
Depreciation of goodwill<\/td>Kh\u1ea5u hao uy t\u00edn<\/td><\/tr>
Nature of depreciation<\/td>B\u1ea3n ch\u1ea5t c\u1ee7a kh\u1ea5u hao<\/td><\/tr>
Provision for depreciation<\/td>D\u1ef1 ph\u00f2ng kh\u1ea5u hao<\/td><\/tr>
Reducing balance method<\/td>Ph\u01b0\u01a1ng ph\u00e1p gi\u1ea3m d\u1ea7n<\/td><\/tr>
Straight-line method<\/td>Ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng<\/td><\/tr>
Direct costs<\/td>Chi ph\u00ed tr\u1ef1c ti\u1ebfp<\/td><\/tr>
Directors<\/td>H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb<\/td><\/tr>
Directors\u2019 remuneration<\/td>Th\u00f9 kim th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb<\/td><\/tr>
Discounts<\/td>Chi\u1ebft kh\u1ea5u<\/td><\/tr>
Discounts allowed<\/td>Chi\u1ebft kh\u1ea5u b\u00e1n h\u00e0ng<\/td><\/tr>
Cash discounts<\/td>Chi\u1ebft kh\u1ea5u ti\u1ec1n m\u1eb7t<\/td><\/tr>
Provision for discounts<\/td>D\u1ef1 ph\u00f2ng chi\u1ebft kh\u1ea5u<\/td><\/tr>
Discounts received<\/td>Chi\u1ebft kh\u1ea5u mua h\u00e0ng<\/td><\/tr>
Dishonored cheques<\/td>Sec b\u1ecb t\u1eeb ch\u1ed1i<\/td><\/tr>
Disposal of fixed assets<\/td>Thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/td><\/tr>
Dividends<\/td>C\u1ed5 t\u1ee9c<\/td><\/tr>
Double entry rules<\/td>C\u00e1c nguy\u00ean t\u1eafc b\u00fat to\u00e1n k\u00e9p<\/td><\/tr>
Dual aspect concept<\/td>Nguy\u00ean t\u1eafc \u1ea3nh h\u01b0\u1edfng k\u00e9p<\/td><\/tr>
Drawing<\/td>R\u00fat v\u1ed1n<\/td><\/tr>
Equivalent units<\/td>\u0110\u01a1n v\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng<\/td><\/tr>
Equivalent unit cost<\/td>Gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng<\/td><\/tr>
Errors<\/td>Sai s\u00f3t<\/td><\/tr>
Expenses prepaid<\/td>Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/td><\/tr>
Factory overhead expenses<\/td>Chi ph\u00ed qu\u1ea3n l\u00fd ph\u00e2n x\u01b0\u1edfng<\/td><\/tr>
FIFO (First In First Out)<\/td>Ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc<\/td><\/tr>
Final accounts<\/td>B\u00e1o c\u00e1o quy\u1ebft to\u00e1n<\/td><\/tr>
Finished goods<\/td>Th\u00e0nh ph\u1ea9m<\/td><\/tr>
First call<\/td>L\u1ea7n g\u1ecdi th\u1ee9 nh\u1ea5t<\/td><\/tr>
Fixed assets<\/td>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/td><\/tr>
Fixed capital<\/td>V\u1ed1n c\u1ed1 \u0111\u1ecbnh<\/td><\/tr>
Fixed expenses<\/td>\u0110\u1ecbnh ph\u00ed \/ Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh<\/td><\/tr>
General ledger<\/td>S\u1ed5 c\u00e1i<\/td><\/tr>
General reserve<\/td>Qu\u1ef9 d\u1ef1 tr\u1eef chung<\/td><\/tr>
Going concerns concept<\/td>Nguy\u00ean t\u1eafc ho\u1ea1t \u0111\u1ed9ng l\u00e2u d\u00e0i<\/td><\/tr>
Goods stolen<\/td>H\u00e0ng b\u1ecb \u0111\u00e1nh c\u1eafp<\/td><\/tr>
Goodwill<\/td>Uy t\u00edn<\/td><\/tr>
Gross loss<\/td>L\u1ed7 g\u1ed9p<\/td><\/tr>
Gross profit<\/td>L\u00e3i g\u1ed9p<\/td><\/tr>
Gross profit percentage<\/td>T\u1ef7 su\u1ea5t l\u00e3i g\u1ed9p<\/td><\/tr>
Historical cost<\/td>Gi\u00e1 ph\u00ed l\u1ecbch s\u1eed<\/td><\/tr>
Horizontal accounts<\/td>B\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ea1ng ch\u1eef T<\/td><\/tr>
Impersonal accounts<\/td>T\u00e0i kho\u1ea3n ph\u00ed thanh to\u00e1n<\/td><\/tr>
Imprest systems<\/td>Ch\u1ebf \u0111\u1ed9 t\u1ea1m \u1ee9ng<\/td><\/tr>
Income tax<\/td>Thu\u1ebf thu nh\u1eadp<\/td><\/tr>
Increase in provision<\/td>T\u0103ng d\u1ef1 ph\u00f2ng<\/td><\/tr>
Indirect costs<\/td>Chi ph\u00ed gi\u00e1n ti\u1ebfp<\/td><\/tr>
Installation cost<\/td>Chi ph\u00ed l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed<\/td><\/tr>
Intangible assets<\/td>T\u00e0i s\u1ea3n v\u00f4 h\u00ecnh<\/td><\/tr>
Interpretation of accounts<\/td>Ph\u00e2n t\u00edch c\u00e1c b\u00e1o c\u00e1o quy\u1ebft to\u00e1n<\/td><\/tr>
Investments<\/td>\u0110\u1ea7u t\u01b0<\/td><\/tr>
Invoice<\/td>H\u00f3a \u0111\u01a1n<\/td><\/tr>
Issue of shares<\/td>Ph\u00e1t h\u00e0nh c\u1ed5 ph\u1ea7n<\/td><\/tr>
Issued share capital<\/td>V\u1ed1n c\u1ed5 ph\u1ea7n ph\u00e1t h\u00e0nh<\/td><\/tr>
Job-order cost system<\/td>H\u1ec7 th\u1ed1ng h\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t theo c\u00f4ng vi\u1ec7c\/ lo\u1ea1t s\u1ea3n ph\u1ea9m<\/td><\/tr>
Journal<\/td>Nh\u1eadt k\u00fd chung<\/td><\/tr>
Journal entries<\/td>B\u00fat to\u00e1n nh\u1eadt k\u00fd<\/td><\/tr>
Liabilities<\/td>C\u00f4ng n\u1ee3<\/td><\/tr>
LIFO (Last In First Out)<\/td>Ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp sau xu\u1ea5t tr\u01b0\u1edbc<\/td><\/tr>
Limited company<\/td>C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n<\/td><\/tr>
Liquidity<\/td>Kh\u1ea3 n\u0103ng thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t (t\u00ednh l\u1ecfng\/ t\u00ednh thanh kho\u1ea3n)<\/td><\/tr>
Liquidity ratio<\/td>H\u1ec7 s\u1ed1 kh\u1ea3 n\u0103ng thanh to\u00e1n<\/td><\/tr>
Long-term liabilities<\/td>N\u1ee3 d\u00e0i h\u1ea1n<\/td><\/tr>
Loss<\/td>L\u1ed7<\/td><\/tr>
Gross loss<\/td>L\u1ed7 g\u1ed9p<\/td><\/tr>
Net loss<\/td>L\u1ed7 r\u00f2ng<\/td><\/tr>
Machine hour method<\/td>Ph\u01b0\u01a1ng ph\u00e1p gi\u1edd m\u00e1y<\/td><\/tr>
Manufacturing account<\/td>T\u00e0i kho\u1ea3n s\u1ea3n xu\u1ea5t<\/td><\/tr>
Mark-up<\/td>T\u1ef7 su\u1ea5t l\u00e3i tr\u00ean gi\u00e1 v\u1ed1n<\/td><\/tr>
Margin<\/td>T\u1ef7 su\u1ea5t l\u00e3i tr\u00ean gi\u00e1 b\u00e1n<\/td><\/tr>
Matching expenses against revenue<\/td>Kh\u1ebf h\u1ee3p chi ph\u00ed v\u1edbi thu nh\u1eadp<\/td><\/tr>
Materiality<\/td>T\u00ednh tr\u1ecdng y\u1ebfu<\/td><\/tr>
Materials<\/td>Nguy\u00ean v\u1eadt li\u1ec7u<\/td><\/tr>
Money mesurement concept<\/td>Nguy\u00ean t\u1eafc th\u01b0\u1edbc \u0111o b\u1eb1ng ti\u1ec1n<\/td><\/tr>
Net assets<\/td>T\u00e0i s\u1ea3n thu\u1ea7n<\/td><\/tr>
Net book value<\/td>Gi\u00e1 tr\u1ecb thu\u1ea7n<\/td><\/tr>
Net realizable value<\/td>Gi\u00e1 tr\u1ecb thu\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c<\/td><\/tr>
Nominal accounts<\/td>T\u00e0i kho\u1ea3n \u0111\u1ecbnh danh<\/td><\/tr>
Nominal ledger<\/td>S\u1ed5 t\u1ed5ng h\u1ee3p<\/td><\/tr>
Notes to accounts<\/td>Ghi ch\u00fa c\u1ee7a b\u00e1o c\u00e1o quy\u1ebft to\u00e1n<\/td><\/tr>
Objectivity<\/td>T\u00ednh kh\u00e1ch quan<\/td><\/tr>
Omissions, errors<\/td>L\u1ed7i ghi thi\u1ebfu<\/td><\/tr>
Opening entries<\/td>C\u00e1c b\u00fat to\u00e1n kh\u1edfi \u0111\u1ea7u doanh nghi\u1ec7p<\/td><\/tr>
Opening stock<\/td>T\u1ed3n kho \u0111\u1ea7u k\u1ef3<\/td><\/tr>
Operating gains<\/td>l\u1ee3i nhu\u1eadn trong ho\u1ea1t \u0111\u1ed9ng<\/td><\/tr>
Ordinary shares<\/td>C\u1ed5 ph\u1ea7n th\u01b0\u1eddng<\/td><\/tr>
Original entry, errors<\/td>L\u1ed7i ph\u00e1t sinh t\u1eeb nh\u1eadt k\u00fd<\/td><\/tr>
Output in equivalent units<\/td>L\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m t\u00ednh theo \u0111\u01a1n v\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng<\/td><\/tr>
Overdraft<\/td>N\u1ee3 th\u1ea5u chi<\/td><\/tr>
Overhead application base<\/td>Ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 chi ph\u00ed qu\u1ea3n l\u00fd ph\u00e2n x\u01b0\u1edfng<\/td><\/tr>
Overhead application rate<\/td>H\u1ec7 s\u1ed1 ph\u00e2n b\u1ed5 chi ph\u00ed qu\u1ea3n l\u00fd ph\u00e2n x\u01b0\u1edfng<\/td><\/tr>
Oversubscription of shares<\/td>\u0110\u0103ng k\u00fd c\u1ed5 ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c<\/td><\/tr>
Paid-up capital<\/td>V\u1ed1n \u0111\u00e3 g\u00f3p<\/td><\/tr>
Par, issued at<\/td>Ph\u00e1t h\u00e0nh theo m\u1ec7nh gi\u00e1<\/td><\/tr>
Periodic stock<\/td>Ph\u01b0\u01a1ng ph\u00e1p theo d\u00f5i t\u1ed3n kho \u0111\u1ecbnh k\u1ef3<\/td><\/tr>
Perpetual stock<\/td>Ph\u01b0\u01a1ng ph\u00e1p theo d\u00f5i t\u1ed3n kho li\u00ean t\u1ee5c<\/td><\/tr>
Personal accounts<\/td>T\u00e0i kho\u1ea3n thanh to\u00e1n<\/td><\/tr>
Petty cash books<\/td>S\u1ed5 qu\u1ef9 t\u1ea1p ph\u00ed<\/td><\/tr>
Petty cashier<\/td>Th\u1ee7 qu\u1ef9 t\u1ea1p ph\u00ed<\/td><\/tr>
Physical deteration<\/td>S\u1ef1 hao m\u00f2n v\u1eadt ch\u1ea5t<\/td><\/tr>
Physical units<\/td>\u0110\u01a1n v\u1ecb (s\u1ea3n ph\u1ea9m th\u1ef1c t\u1ebf)<\/td><\/tr>
Posting<\/td>V\u00e0o s\u1ed5 t\u00e0i kho\u1ea3n<\/td><\/tr>
Predetermined application rate<\/td>H\u1ec7 s\u1ed1 ph\u00e2n b\u1ed5 chi ph\u00ed \u0111\u1ecbnh tr\u01b0\u1edbc<\/td><\/tr>
Preference shares<\/td>C\u1ed5 ph\u1ea7n \u01b0u \u0111\u00e3i<\/td><\/tr>
Cummulative preference share<\/td>C\u1ed5 ph\u1ea7n \u01b0u \u0111\u00e3i c\u00f3 t\u00edch l\u0169y<\/td><\/tr>
Non-cummulative preference share<\/td>C\u1ed5 ph\u1ea7n \u01b0u \u0111\u00e3i kh\u00f4ng t\u00edch l\u0169y<\/td><\/tr>
Preliminary expenses<\/td>Chi ph\u00ed kh\u1edfi l\u1eadp<\/td><\/tr>
Prepaid expenses<\/td>Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/td><\/tr>
Private company<\/td>C\u00f4ng ty t\u01b0 nh\u00e2n<\/td><\/tr>
Profitability<\/td>Kh\u1ea3 n\u0103ng sinh l\u1eddi<\/td><\/tr>
Prime cost<\/td>Gi\u00e1 th\u00e0nh c\u01a1 b\u1ea3n<\/td><\/tr>
Principle, error of<\/td>L\u1ed7i \u0111\u1ecbnh kho\u1ea3n<\/td><\/tr>
Process cost system<\/td>H\u1ec7 th\u1ed1ng h\u1ea1ch to\u00e1n CPSX theo giai \u0111o\u1ea1n c\u00f4ng ngh\u1ec7<\/td><\/tr>
Product cost<\/td>Gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m<\/td><\/tr>
Production cost<\/td>Chi ph\u00ed s\u1ea3n xu\u1ea5t<\/td><\/tr>
Profits<\/td>l\u1ee3i nhu\u1eadn, l\u00e3i<\/td><\/tr>
Appropriation of profit<\/td>Ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn<\/td><\/tr>
Gross profit<\/td>L\u00e3i g\u1ed9p<\/td><\/tr>
Net profit<\/td>L\u00e3i r\u00f2ng<\/td><\/tr>
Profit and loss account<\/td>T\u00e0i kho\u1ea3n k\u1ebft qu\u1ea3 kinh doanh<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n