Tiếng anh cho ngành kế toán.Không có xèng đi học CAT, ACCA, học thế này cho đỡ thèm nào!!!

Tiếng anh cho ngành kế toán.Không có xèng đi học CAT, ACCA, học thế này cho đỡ thèm nào!!!

Nghèo! tớ mạn phép lên đây post, lượm nhặt vậy!

Tên các tài khoản kế toán

128 Other short-term investment
129 Provision for the short-term investments devaluation
131 Receivable from customes
1331 Paid VAT taxes from imported goods
1332 From domestic goods
136 Intercompany receivable
1381 Pending assets (loss under pendency)
1382 Others receivable
1388 Others receivable
139 Provision for bad receivable
141 Advances
142 Prepaid expenses
144 Mortage, collateral and short-term deposits
151 Purchased goods on transit
152 Raw material
153 Instrucments and tools
1541 Cost for working progress 1
1542 Cost for working progress 2
1551 Finished product
1552 Finished product
156 Goods
157 Entrusted goods for sale
159 Provision for devaluation of stocks
161 Administrative expenses
2112 Building and architectonic model
2113 Equipment and machine
2114 Transportaiton and transmit instrument
2115 Instruments, tools for management
2116 Long-tem trees, working and produced animals
2118 Other fixed assets
212 Fixed assets of financial cre***
2131 Land using right
2132 Costs for enterprise establishment
2133 Patents and creations
2134 Cost for development research
2135 Cost for trading favourable con***ion
2138 Other intangible fixed assets
2141 Depreciation of tangible fixed assets
2142 Depreciation of finance lease assets
2143 Depreciation of intangible fixed assets
2211 Stocks
2212 Bonds
222 Joint-venture capital contribution
228 Other long-term investment
229 Provision for long-term investment devaluation
2411 Fixed assets purchases
2412 Capital construction
2413 Major repair of fixed assets
242 Long-term Prepaid expenses
244 Long-term collateral and deposit
311 Short-term borrowings
315 Long-term loans due to date
331 Payables to seller
33311 Value added tax payable
33312 Value added tax payable for import
3332 Special turnover tax
33331 Export tax
33332 Import tax
3334 Income tax from enterprise
3335 Capital earnings (Capital tax)
3336 Natural resource tax
3337 Land and house tax, land lease charges
3338 Personal Income Tax
3339 Fees and other payables
334 Payable to expenses
3351 Payable expenses
3353 Provision of losing work
336 Internal payables
3381 Pending assets
3382 Trade Union fees
3383 Social insurance
3384 Health insurance
33861 Discounts payablle
33862 Discounts payablle
33863 Discounts payablle
3387 Unearned revenue account
3388 Others payablle
341 Long-term borrowings
342 Long-term lpsmd
344 Receipts of long-term collateral and deposit

411 Working capital
412 Difference upon asset revaluation
413 Exchange rate differences
414 Development investment funds
415 Financial reserved fund
416 Unemployment reserved fund
421 Undistributed profit
431 Welfare and Reward funds
441 Construction capital sourses
451 Management funds of higher level
461 Administrative fund
466 Fixed assets invested form administrative fund
5111 From goods sale
5112 From products sale
5113 From services
5114 Subidy from covernment
512 Internal sele turnover
5151 Incomes from joint-venture activities
5152 Incomes from investment in securities
5153 Incomes from leasing activities
5154 Incomes from bank interesting
5155 Incomes from capital loanning
5156 Incomes from saling foreign currency
5158 Incomes from other financial activities
521 Commercial Discount
531 Return of sold goods
532 Devaluation of sale price
6211 Cost for direct raw materials
6212 Cost for direct raw materials
622 Cost for direct labours
6271 Factory overhead -Salary
6272 Factory overhead - Materials
6273 Factory overhead -Tools
6274 Factory overhead - Assets Depreciation
6275 Factory overhead -Fuel (oil)
6276 Factory overhead -Repair Expenses
62771 Factory overhead -Electricity expense
62772 Factory overhead -Water expense
62773 Factory overhead -Other External Services
6278 Factory overhead - Other
631 Production cost
6321 Original price of goods for sale
6322 Original price of goods for sale
6323 Original price of goods for sale
6351 Payment Discounts
6352 Loan Interest
6353 Difference Exchange Rate
6358 Other investment activities costs
6411 Sales Costs -Employees
6412 Sales Costs -Materials & wrappings
6413 Sales Costs -Stationaries for sale
6414 Sales Costs -Depreciation of fixed assets
6415 Sales Costs -Transport expenses
6416 Sales costs -Repair expense
64171 Sales Costs -Parking & roads expenses
64172 Sales Costs -Telephone expense
64173 Sales Costs -Fuel expense
64174 Promotion expenses
64175 Sales Costs -Other external services
6418 Others by cash
6421 Employees and managers
6422 Administrative materials
6423 Offices''''''''''''''''''''''''''''''''s equipments
6424 Depreciation of fixed assets
6425 Taxes, fees and charges
6426 Provisions
64271 Administration expense -Electricity expense
64272 Administration expense -Water expense
64273 Administration expense -Telephone expense
64274 Administration expense -Fuel expense
64275 Administration expense -Repair expense
64276 Administration expense -Banking, parking & roads expense
64277 Administration expense -Other external services
6428 Others by cash
7111 Incomes from disposal fixed assets
7112 Incomes without levy tax
7113 Incomes from settled bad debt
7114 Incomes from unknow debt
7115 Incomes remain or mistake from past years
7116 Incomes from revaluation assets
7117 Incomes exception from Income Tax
7118 Other uncertain incomes
8111 Expenses from disposal fixed assets
8112 Expenses from breaked contracts
8116 Expenses from revaluation assets
8118 Other uncertain costs
9111 Evaluation of business results
9112 Evaluation of financial results
9113 Evaluation of uncertain results
N001 External leases
N002 Raw materials and goods entrusted for keeping and processing
N003 Goods entrusted for sale and deposit
N004 Settled bad loans
N007 Foreign currencies
N0081 Central budget ceiling
N0082 Local budget ceiling
N009 Depreciation capital sources








Được nobitacn sửa chữa / chuyển vào 03:28 ngày 24/02/2008

Có từ amortization, dịch hơi khó nhở

Từ này em đc biết là sự trả dần. Ko biết có đúng ko

amortization la tai san vo hinh`

ACCOUNTING DEFINED:
Accounting is a set of concepts and techniques that are used to measure and report financial information about an economic unit. The economic unit is generally considered to be a separate enterprise. The information is potentially reported to a variety of different types of interested parties. These include business managers, owners, cre***ors, governmental units, financial analysts, and even employees. In one way or another, these users of accounting information tend to be concerned about their own interests in the entity.
+ Business managers need accounting information to make sound leadership decisions.
+ Investors hold out hope for profits that may eventually lead to distributions from the business (e.g., "dividends").
+ Cre***ors are always concerned about the entity''''s ability to repay its obligations .
+ Governmental units need information to tax and regulate.
+ Analysts use accounting data to form their opinions on which they base their investment recommendations.
+ Employees want to work for successful companies to further their individual careers, and they often have bonuses or options tied to enterprise performance.
- Accounting information about specific entities helps satisfy the needs of all these interested parties.
- The diversity of interested parties leads to a logical division in the discipline of accounting: financial accounting and managerial accounting .
+ Financial accounting is concerned with external reporting of information to parties outside the firm.
+ In contrast, managerial accounting is primarily concerned with providing information for internal management.
- You may have some trouble seeing why a distinction is needed; after all aren''''t we just reporting financial facts?
Let''''s look closer at the distinctions( to be continued)
[
Được nobitacn sửa chữa / chuyển vào 03:36 ngày 29/02/2008

nhieu nguoi coi, ma ko a noi gi a

Trong kế toán có hai loại khấu hao:
- Khấu hao tài sản hữu hình: depreciation
- Khấu hao tài sản vô hình: amortization

Hi
I am very interested in this topic.
Let me introduce myselft, I am Vo Van Van, working at ACB. I am taking the course of ACCA. So I want to make friend with you to improve my english and terminologies also.
Best regards.

WEB HAY+18: www.FACE.vn
không xem quá phí