anh van chuyen nganh ke toan

... đủ37. Return on investment: doanh thu38. Hire: thuê39. Hire salaried accountants: kế toán ăn lương40. Internal: nội bộLUONG NGOC HA 08DKT Page 1November 30, 2010 ANH VĂN CHUYÊN NGÀNH KẾ TOÁN41. ... với57. Seminars: hội thảo58. Profession: nghề nghiệp59. Advantage: thuận lợi60. Available: có sẵn61. Education: giáo dục62. Kept pace with: bắt kịp63. Chance: cơ hội64. Upward: thăng ... Page 2November 30, 2010 ANH VĂN CHUYÊN NGÀNH KẾ TOÁN11. Capital: sự đầu tư12. Journal:sổ nhật kí13. Ledger: sổ cái14. Trial balance: cân đối khoản mụcII.Bookkeeping:1. Electronic and...

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đề cương báo cáo điều tra phỏng vấn chuyên ngành kế toán tài chính doanh nghiệp thương mại

... CHÍNH DOANH NGHI P TH NG M IẾ Ệ ƯƠ ẠA. GI I THI U V DOANH NGHI P:Ớ Ệ Ề Ệ1. Khái quát chung v doanh nghi p.ề ệ- Tên doanh nghi p: Công ty c ph n Prime Đ i Vi tệ ổ ầ ạ ệ- Đ a ch c a doanh nghi ... hình doanh nghi p: Công ty c ph nạ ệ ổ ầ- Các lĩnh v c kinh doanh ch y u c a doanh nghi p: S n xu t g ch p látự ủ ế ủ ệ ả ấ ạ ố- Quy mô c a doanh ngh êp (T ng s v n và lao đ ng c a doanh nghi ... làm cho chi phí doanh nghi pậ ệ ệ tăng lên đáng k .ể16.Chính sách ti n t c a nhà n c còn ch a ch t ch làm nh h ng x u đ nề ệ ủ ướ ư ặ ẽ ả ưở ấ ế môi tr ng kinh doanh c a doanh nghi pườ ủ ệ4.2....

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Một số từ tiếng Anh trong chuyên ngành kế toán

... Chi phí phải trả - Accumulated: lũy kếAdvance clearing transaction: quyết toán tạm ứng (???)Advanced payments to suppliers Trả trước ngưòi bán - Advances to employees Tạm ứng - Assets Tài ... administrative expenses Chi phí quản lý doanh nghiệp - Goods in transit for sale Hàng gửi đi bán - Gross profit Lợi nhuận tổng - Gross revenue Doanh thu tổng - Income from financial activities ... gửi ngân hàng - Cash in hand Tiền mặt tại quỹ - Cash in transit Tiền đang chuyển - Check and take over: nghiệm thuConstruction in progress Chi phí xây dựng cơ bản dở dang - Cost of goods sold...

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Tiếng anh chuyên ngành kế toán kiểm toán

... remaining time to maturity, and the overall market conditions. If the "going rate" of interest for other bonds was 8%, you would likely avoid this 5% bond (or, only buy it if it were ... company is likely far more valuable than its drilling and pumping gear. Consider the value of a brand name that may not be on the books but has instead been established by years of marketing. And, ... securities." Trading securities are initially recorded at cost (including brokerage fees). However, the value of these readily marketable items may fluctuate rapidly. Subsequent to initial acquisition,...

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Tiếng anh chuyên ngành kế toán part 2

... Sure. When you pay off the Bank Loan, it vanishes from the balancesheet. It is replaced by Accounts Payable of $40,000. Then the balance sheetlooks like this:NutriviteProjected Balance Sheet ... Mandel12. Global Finance 353Eugene E. Comiskey and Charles W. Mulford13. Financial Management of Risks 423Steven P. FeinsteinPART THREE MAKING KEY STR ATEGIC DECISIONS 45714. Going Public ... Financial Statements 3John Leslie Livingstone2. Analyzing Business Earnings 35Eugene E. Comiskey and Charles W. Mulford3. Cost-Volume-Profit Analysis 102William C. Lawler4. Activity-Based...

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Tiếng anh chuyên ngành kế toán part 3

... would you like a print-out of the projected financial statements to take with you?Pat: Yes, please. I really appreciate your putting them together and explainingthem to me. I picked up some ... statements in order to make her recommendation to thebank’s loan committee about Nutrivite’s loan application. She paid special at-tention to the Cash Flow Statement, keeping handy the bank’s ... company acquiring with the cash being ex-pended? Are these asset expenditures likely to be profitable? How longwill it take for these assets to repay their cost and then to earn a reason-able return?Kim...

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Tiếng anh chuyên ngành kế toán part 4

... cases may not be liquid in a crisis (except at fire-saleprices). This condition is especially likely for goods of a perishable, sea-sonal, high-fashion, or trendy nature or items subject to technological ... inventory can readily lose value, itmust be reported on the balance sheet at the “lower of cost or marketvalue,” or what the inventory cost to acquire (including freight and insur-ance), or the cost ... Turnover.• Inventory Turnover.• Accounts Payable Turnover.Turnover, which means “making liquid,” is a key factor in liquidity. Fasterturnover allows a company to do more business without increasing...

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Tiếng anh chuyên ngành kế toán part 5

... ITEMSDefining nonrecurring items is difficult. Writers often begin with phrases like“unusual” or “infrequent in occurrence.” Donald Keiso and Jerry Weygandt intheir popular intermediate accounting text ... plant,property, and equipment.2. Repurchasing previously issued common stock in the open market.The chief advantage of using the Dupont formula is to focus attention onspecific initiatives that ... suggesting bankruptcy.Since the z score uses equity at market value, it is not applicable to pri-vate firms, which do not issue marketable securities. A variation of the z scorefor private...

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Tiếng anh chuyên ngành kế toán part 6

... repeatedly. However, in line with the keycharacteristics of nonrecurring items given earlier, Goodyear’s foreign exchangelosses are both irregular in amount and unlikely to be consistent contributors ... one-fourth of nonrecurring itemsare likely to be found separately disclosed in the income statement.8Providingguidance for locating the remaining three-fourths is a key goal of this chapter.Identif ... search sequence(see Exhibit 2.3). Following only the first five steps in this search sequence islikely to locate almost 60% of all nonrecurring items.9Continuing throughsteps six and seven will...

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Tiếng anh chuyên ngành kế toán part 7

... quake, at about 7.0on the Richter scale, was probably enough for it to qualify as both unusual andnonrecurring. Earthquakes of such magnitude have not occurred since the SanFrancisco quake ... a San Francisco earthquakeAvoca Inc. (1995) Insurance proceeds from the destruction of abuilding by a fireBLC Financial Services Inc. (1998) Settlement of a lawsuitKeyCorp Ohio (1999)Gain ... expenses.20The two asset write-downs are likewiseadded back to net income or loss because of their noncash character. However,a separate judgment may also be made that, unlike depreciation, these twoitems...

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