Vocab Cash and equivalents tiền và các khoản tương đương tiền Investments securities khoản đầu tư Current receivables phải thu ngắn hạn Inventory hàng tồn kho Financing receivables phải thu khoản đầu[.]
Vocab: Cash and equivalents: tiền khoản tương đương tiền Investments securities: khoản đầu tư Current receivables: phải thu ngắn hạn Inventory: hàng tồn kho Financing receivables: phải thu khoản đầu tư Insurance receivables: phải thu khoản bảo hiểm Property, plant and equipment net: thiết bị, nhà xưởng- ròng: Intangible assets: tài sản vơ hình Tangible asets: tài sản hữu hình Short term borrowings: Vay ngắn hạn Accountants payable: Các khoản phải trả Progress collections: Thu dở dang Dividends payable: phải trả cổ tức Long-term borrowings: vay dài hạn Insurance liabilities reserves and annuity benefits : NPT bảo hiểm năm tài Deferred income tax: Thuế hỗn lại Consolidated affiliates: công ty hợp Common stock: cổ phiếu phổ thơng Accumulated gains/losses net: lãi/ lỗ rịng ảnh hưởng cố phiếu không làm ảnh hưởng lợi nhuận công ty Retained earnings: thu nhập giữ lại Less common stock held in treasury: cổ phiếu phổ thông giữ lại quỹ Insurance losses : lỗ bảo hiểm năm tài Total liabilities: short term+ long term liabilities U2 Cơng thức tính: Interest expenses/ liabilities - accountants payment = average interest rate Net income - dividends on preferred stock/ average shares = earning per shares Net income/shareholder’s equity = return on equity Total Liabilities/shareholder’s equity = debt/ equity ratio Revenue- the cost of the goods sold/revenue = Gross profit margin Cost of the goods sold/ average inventory = inventory turnover Market value per share/ earnings per share = price/ earnings ration Total assets/ total liabilities = return on assets Current assets/current liabilities = Working capital 10 Net income + interest expense/total assets = Debt/assets ratio Short term+ long term liabilities = Total liabilities GAAP: Generally Accepted Accounting Principles IFRS: International Financial Reporting Standards IAS: : International Accounting Standards IASC: International Accounting Standards Committee AICPA: American Institute Of Certified Public Accountants CPA: Certified Public Accountants CA: Chartered Accountant ICAEW: Institute Chartered Accountants England Wales U2 consolidated affiliates: the holding company owns a minority interest(less than 50%) but the accounts are… retained earnings: profit which is not paid out to shareholders in the form of dividends, but instead is kept by company… current receivables: amounts that will be collected in the normal course of business within one year common stock: the ordinary shares held by the owners, who therefore are the last to receive their money by the event of liquidation total liabilities: the total legal obligation of a company to pay other parties accumulated gains: the amounts attecting common stockholdersm, but not from movements in the stock of the cpmpany intangible assets: an assets which does not have a physical nature U3 Straight line :khấu hao theo đường thẳng Sum of the years digits: số lượng tổng năm Dedining balance: Khấu hao theo số dư giảm dần Hours of use: số sử dụng Unit of prodution: KH theo số lượng sản phẩm The going concern principle: liên tục The prudence principle: thận trọng The matching principle: phù hợp The consistency principle: quán The materiality principle: trọng yếu The accrual principle: dồn tích The historical cost principle: giá gốc