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Phiên âm

Nghĩa tiếng Anh

Nghĩa tiếng Việt

Ví dụ

Asset (n)

ˈæs.et

Items of value owned by a person or company, regarded as having commercial value

Tài sản

The company's assets include properties, equipment, and investments.

Accountant (n)

əˈkaʊn.tənt

A person whose job is to keep or inspect financial accounts

Kế toán viên

The accountant is responsible for preparing the financial statements.

Accrual (n)

əˈkruː.əl

The accumulation or increase of something over time, such as interest or expenses

Tích luỹ

Accrual accounting recognizes revenue and expenses when earned or incurred.

Audit (n) (v)

ˈɔː.dɪt

An official inspection of an organization's accounts, typically by an independent body

Kiểm toán

The company undergoes an annual audit to ensure financial accuracy.

Amortization (n)

əˌmɔː.tɪˈzeɪ.ʃən

A reduction in the value of an intangible asset over time

Khấu hao đối với tài sản cố định vô hình

Amortization is used for allocating the cost of patents or copyrights.

Annual Report (n)

ˈæn.ju.əl rɪˈpɔːt

A comprehensive report on a company's activities throughout the preceding year

Báo cáo thường niên

Shareholders receive the annual report detailing the company's performance.

Balance Sheet (n)

ˈbæl.əns ˌʃiːt

A financial statement that shows a company's financial position at a specific point in time

Bảng cân đối kế toán

The balance sheet provides an overview of the company's assets and liabilities.

Budget (n)

ˈbʌdʒ.ɪt

An estimate of income and expenditure for a set period of time

Ngân sách

The company's budget outlines its financial plans for the upcoming year.

Bookkeeping (n)

ˈbʊkˌkiː.pɪŋ

The activity or occupation of keeping records of the financial affairs of a business

Ghi sổ kế toán

Accurate bookkeeping is essential for maintaining financial records.

Bad Debt (n)

ˌbæd ˈdet

An amount owed by a debtor that is unlikely to be recovered

Nợ xấu (khó trả được)

The company had to write off the bad debt as it was deemed uncollectible.

Break-even Point (n)

ˈbreɪkˌˈiː.vən pɔɪnt

The level of sales at which a company's total revenues equal its total expenses

Điểm hòa vốn

The company aims to reach the break-even point to cover its costs.

Cash Flow (n)

ˈkæʃ ˌfləʊ

The movement of money into and out of a business

Dòng tiền

Monitoring cash flow is crucial for the financial health of a company.

Capital (n)

ˈkæpɪtl

Financial assets or the value of ownership in a business

Vốn

The company raised additional capital to fund its expansion.

Cost Accounting (n)

kɒst əˈkaʊn.tɪŋ

The process of recording, classifying, and summarizing costs for managers’ decision-making

Kế toán chi phí

Cost accounting helps businesses analyze and control their expenses.

Credit (n)

ˈkred.ɪt

Outgoing money (in accounting) 

Có

The shop was offering six months' interest-free credit on electronic goods.

Depreciation (n)

dɪˌpriː.ʃiˈeɪ.ʃən

A reduction in the value of an tangible asset over time

Khấu hao đối với tài sản cố định hữu hình

Depreciation is accounted for to reflect the wear and tear of assets.

Debit (n)

ˈdeb.ɪt

Incoming money (in accounting) 

Nợ

The debit entry in the ledger represents the purchase of equipment.

Dividend (n)

ˈdɪv.ɪ.dend

A payment made by a company to its shareholders

Cổ tức

The company distributed dividends to its investors at the end of the year.

Equity (n)

ˈek.wɪ.ti

The residual interest in the assets of an entity after deducting liabilities

Vốn chủ sở hữu

Equity represents the ownership stake of shareholders in a company.

Expense (n)

ɪkˈspens

The cost incurred to generate revenue

Chi phí

Salaries and rent are examples of expenses recorded in the income statement.

Earnings (n)

ˈɜː.nɪŋz

The net income generated by a company

Thu nhập

The company reported strong earnings for the fiscal year.

Forecasting (n)

ˈfɔːkɑːstɪŋ

The process of estimating future trends or outcomes

Dự báo, Dự đoán

Financial forecasting helps businesses plan for future financial needs.

Financial Statement (n)

fəˈnæn.ʃəl ˈsteɪt.mənt

A formal record of the financial activities and position of a business

Báo cáo tài chính

The balance sheet and income statement are common financial statements.

Fixed Asset (n)

fɪkst ˈæs.et

A long-term, tangible asset used in the operation of a business

Tài sản cố định

Buildings and machinery are examples of fixed assets.

Fraud (n)

frɔːd

Intentional deception to secure unfair or unlawful gain

Gian lận, lừa đảo

Detecting and preventing fraud is crucial for the integrity of financial information.

Income Statement (n)

ˈɪŋ.kʌm ˈsteɪt.mənt

A financial statement that shows a company's revenues and expenses over a specific period

Báo cáo thu nhập

Investors analyze the income statement to assess a company's profitability.

Income (n)

ˈɪŋ.kʌm

Money received, especially on a regular basis, for work or through investments

Thu nhập

His primary source of income is his job at the accounting firm.

Inventory (n)

ˈɪn.vən.tər.i

A complete list of items, such as property, goods in stock, or the contents of a building

Hàng tồn kho

The company conducts a yearly inventory to assess its stock levels.

Invoice (n)

ˈɪn.vɔɪs

A document sent by a seller to a buyer that specifies the amount and cost of products or services

Hóa đơn

The vendor issued an invoice for the goods delivered to our office.

Investment (n)

ɪnˈvest.mənt

The action or process of investing money for profit

Đầu tư

Making wise investments is crucial for the long-term success of a business.

Profit (n)

ˈprɒf.ɪt

The financial gain obtained from a business transaction

Lợi nhuận

The company's goal is to maximize profit while maintaining quality.

Purchase (n)

ˈpɜː.tʃəs

The act or process of buying goods or services

Mua hàng

The company made a significant purchase of new equipment this year.

Quarterly (adj) (adv)

ˈkwɔː.təl.i

Occurring or produced four times a year

Hàng quý

The company reports its financial results on a quarterly basis.

Overhead cost (n)

ˌəʊvəˈhed kɒst

Ongoing business expenses not directly tied to creating a product or service

Chi phí vận hành

Overhead costs can impact the overall profitability of a business.

Outsource (v)

ˈaʊt.sɔːs

The practice of hiring an outside firm to perform tasks or services that could be done internally

Thuê ngoài

Many companies outsource their accounting functions to reduce costs.

Tax Deduction (n)

tæks dɪˈdʌk.ʃən

An expense that a taxpayer is allowed to deduct from their income when calculating the amount of income subject to taxation

Khấu trừ thuế

Donations to charitable organizations may qualify for a tax deduction.

Trial Balance (n)

traɪəl ˈbæl.əns

A statement of all the debit and credit balances in the accounts of a business at a given point in time

Bảng cân đối thử/ Số dư dùng thử

A trial balance is prepared to ensure the accuracy of the accounting records.

Revenue (n)

ˈrev.ən.juː

The total income generated by a business from its operations

Doanh thu

Increasing sales is essential for a company to boost its revenue.

Receivables (n)

rɪˈsiːvəblz

Amounts owed to a company, often in the form of account receivables

Khoản phải thu

Managing account receivables effectively is crucial for cash flow management.

Return on Investment (n)

rɪˈtɜːn ɒn ɪnˈvest.mənt

A measure of the profitability of an investment

Tỷ suất hoàn vốn

The return on investment for the new project exceeded our expectations.

Statement (n)

ˈsteɪt.mənt

A printed or electronic document showing that money has been paid or received

Bản báo cáo

The company issued its annual financial statements for shareholders to review.

Stock (n)

stɒk

The capital raised by a company through the issuance and subscription of shares

Cổ phiếu

Investors can buy and sell stocks to gain ownership in publicly traded companies.

Subsidiary (n)

səbˈsɪd.i.ə.ri

A company that is controlled by another company, usually through ownership of the majority of its shares

Công ty con

The parent company has several subsidiaries operating in different industries.

Yield (n)

jiːld

The income generated from an investment or financial instrument

Lợi suất, thu nhập từ đầu tư hoặc công cụ tài chính

The bond has a high yield, making it an attractive investment.

Venture Capital (n)

ˈven.tʃər ˈkæp.ɪ.təl

Investment provided to startup companies or small businesses

Vốn đầu tư mạo hiểm

The startup secured venture capital to fund its expansion.

Working Capital (n)

ˈwɜː.kɪŋ ˌkæp.ɪ.təl

The difference between a company's current assets and current liabilities

Vốn lưu động

Managing working capital efficiently is crucial for a business's success.

Withholding Tax (n)

wɪðˈhəʊl.dɪŋ ˌtæks

A tax deducted from an individual's income at the source

Thuế khấu lưu

The employer is responsible for withholding tax from the employee's salary.

Accurate (adj)

ˈæk.jə.rət

Correct, free from errors or mistakes

Chính xác

It's essential to keep accurate records for financial analysis.

Comprehensive (adj)

ˌkɒm.prɪˈhen.sɪv

Covering all or nearly all elements or aspects

Toàn diện, đầy đủ

The auditor conducted a comprehensive review of the financial statements.

Transparent (adj)

trænˈspær.ənt

Clear and easy to understand or recognize

Minh bạch

The company aims to be transparent in its financial reporting.

Consistent (adj)

kənˈsɪs.tənt

Unchanging in achievement or effect over a period of time

Nhất quán

The accounting policies should be applied consistently across all periods.

Reliable (adj)

rɪˈlaɪ.ə.bəl

Dependable, trustworthy, able to be trusted or relied on

Đáng tin cậy

Financial statements should provide reliable information for decision-making.

Prudent (adj)

ˈpruː.dənt

Acting with or showing care and thought for the future

Thận trọng

A prudent approach to financial management is crucial for long-term success.

Efficient (adj)

ɪˈfɪʃ.ənt

Achieving maximum productivity with minimum wasted effort

Hiệu quả

An efficient accounting system helps streamline financial processes.

Analyze (v)

ˈæn.əl.aɪz

Examine methodically and in detail the constitution or structure of (something)

Phân tích

Financial analysts analyze company financial statements to assess performance.

Allocate (v)

ˈæl.ə.keɪt

Distribute (resources or duties) for a particular purpose

Phân bổ

The budget committee must allocate funds wisely for various departments.

Record (v)

rɪˈkɔːd

Enter (something) in writing, especially in a book or record

Ghi chép

It's crucial to accurately record all financial transactions.

Calculate (v)

ˈkæl.kjə.leɪt

Determine (the amount or number of something) mathematically

Tính toán

Accountants calculate depreciation based on the asset's useful life.

Verify (v)

ˈver.ɪ.faɪ

Make sure or demonstrate that (something) is true, accurate, or justified

Xác minh

The auditor will verify the accuracy of the financial statements.