More Related Content
Similar to Accounting entry (20)
Recently uploaded (12)
Accounting entry
- 1. Accounting entry: ---- b炭t to叩n Accrued expenses ---- Chi ph鱈 ph畉i tr畉 - Accumulated: ---- l滴y k畉 Advance clearing transaction: ---- quy畉t to叩n t畉m 畛ng (???) Advanced payments to suppliers ---- Tr畉 tr動畛c ng動嘆i b叩n - Advances to employees ---- T畉m 畛ng - Assets ---- Ti s畉n - Assets liquidation: ---- thanh l箪 ti s畉n Balance sheet ---- B畉ng c但n 畛i k畉 to叩n - Bookkeeper: ---- ng動畛i l畉p b叩o c叩o Capital construction: ---- x但y d畛ng c董 b畉n Cash ---- Ti畛n m畉t - Cash at bank ---- Ti畛n g畛i ng但n hng - Cash in hand ---- Ti畛n m畉t t畉i qu畛 - Cash in transit ---- Ti畛n ang chuy畛n - Check and take over: ---- nghi畛m thu Construction in progress ---- Chi ph鱈 x但y d畛ng c董 b畉n d畛 dang - Cost of goods sold ---- Gi叩 v畛n b叩n hng - Current assets ---- Ti s畉n l動u 畛ng v 畉u t動 ng畉n h畉n - Current portion of long-term liabilities ---- N畛 di h畉n 畉n h畉n tr畉 - Deferred expenses ---- Chi ph鱈 ch畛 k畉t chuy畛n - Deferred revenue ---- Ng動畛i mua tr畉 ti畛n tr動畛c - Depreciation of fixed assets ---- Hao m嘆n ti s畉n c畛 畛nh h畛u h狸nh - Depreciation of intangible fixed assets ---- Hoa m嘆n ti s畉n c畛 畛nh v担 h狸nh - Depreciation of leased fixed assets ---- Hao m嘆n ti s畉n c畛 畛nh thu棚 ti ch鱈nh - Equity and funds ---- V畛n v qu畛 - Exchange rate differences ---- Ch棚nh l畛ch t畛 gi叩 - Expense mandate: ---- 畛y nghi畛m chi Expenses for financial activities ---- Chi ph鱈 ho畉t 畛ng ti ch鱈nh - Extraordinary expenses ---- Chi ph鱈 b畉t th動畛ng - Extraordinary income ---- Thu nh畉p b畉t th動畛ng - Extraordinary profit ---- L畛i nhu畉n b畉t th動畛ng - Figures in: millions VND ---- 董n v畛 t鱈nh: tri畛u 畛ng - Financial ratios ---- Ch畛 s畛 ti ch鱈nh - Financials ---- Ti ch鱈nh - Finished goods ---- Thnh ph畉m t畛n kho - Fixed asset costs ---- Nguy棚n gi叩 ti s畉n c畛 畛nh h畛u h狸nh - Fixed assets ---- Ti s畉n c畛 畛nh - General and administrative expenses ---- Chi ph鱈 qu畉n l箪 doanh nghi畛p - Goods in transit for sale ---- Hng g畛i i b叩n - Gross profit ---- L畛i nhu畉n t畛ng - Gross revenue ---- Doanh thu t畛ng - Income from financial activities ---- Thu nh畉p ho畉t 畛ng ti ch鱈nh - Income taxes ---- Thu畉 thu nh畉p doanh nghi畛p - Instruments and tools ---- C担ng c畛, d畛ng c畛 trong kho - Intangible fixed asset costs ---- Nguy棚n gi叩 ti s畉n c畛 畛nh v担 h狸nh - Intangible fixed assets ---- Ti s畉n c畛 畛nh v担 h狸nh - Intra-company payables ---- Ph畉i tr畉 c叩c 董n v畛 n畛i b畛 - Inventory ---- Hng t畛n kho - Investment and development fund ---- Qu畛 畉u t動 ph叩t tri畛n - Itemize: ---- m畛 ti畛u kho畉n Leased fixed asset costs ---- Nguy棚n gi叩 ti s畉n c畛 畛nh thu棚 ti ch鱈nh - Leased fixed assets ---- Ti s畉n c畛 畛nh thu棚 ti ch鱈nh - Liabilities ---- N畛 ph畉i tr畉 - Long-term borrowings ---- Vay di h畉n - Long-term financial assets ---- C叩c kho畉n 畉u t動 ti ch鱈nh di h畉n - Long-term liabilities ---- N畛 di h畉n - Long-term mortgages, collateral, deposits ---- C叩c kho畉n th畉 ch畉p, k箪 c動畛c, k箪 qu畛 di h畉n - Long-term security investments ---- 畉u t動 ch畛ng kho叩n di h畉n - Merchandise inventory ---- Hng ho叩 t畛n kho - Net profit ---- L畛i nhu畉n thu畉n - Net revenue ---- Doanh thu thu畉n - Non-business expenditure source ---- Ngu畛n kinh ph鱈 s畛 nghi畛p - Non-business expenditure source, current year ---- Ngu畛n kinh ph鱈 s畛 nghi畛p nm nay - Non-business expenditure source, last year ---- Ngu畛n kinh ph鱈 s畛 nghi畛p nm tr動畛c - Non-business expenditures ---- Chi s畛 nghi畛p - Non-current assets ---- Ti s畉n c畛 畛nh v 畉u t動 di h畉n - Operating profit ---- L畛i nhu畉n t畛 ho畉t 畛ng SXKD - Other current assets ---- Ti s畉n l動u 畛ng kh叩c - Other funds ---- Ngu畛n kinh ph鱈, qu畛 kh叩c - Other long-term liabilities ---- N畛 di h畉n kh叩c - Other payables ---- N畛 kh叩c - Other receivables ---- C叩c kho畉n ph畉i thu kh叩c - Other short-term investments ---- 畉u t動 ng畉n h畉n kh叩c - Owners' equity ---- Ngu畛n v畛n ch畛 s畛 h畛u - Payables to employees ---- Ph畉i tr畉 c担ng nh但n vi棚n - Prepaid expenses ---- Chi ph鱈 tr畉 tr動畛c - Profit before taxes ---- L畛i nhu畉n tr動畛c thu畉 - Profit from financial activities ---- L畛i nhu畉n t畛 ho畉t 畛ng ti ch鱈nh - Provision for devaluation of stocks ---- D畛 ph嘆ng gi畉m gi叩 hng t畛n kho - Purchased goods in transit ---- Hng mua ang i tr棚n 動畛ng - Raw materials ---- Nguy棚n li畛u, v畉t li畛u t畛n kho -
- 2. Receivables ---- C叩c kho畉n ph畉i thu - Receivables from customers ---- Ph畉i thu c畛a kh叩ch hng - Reconciliation: ---- 畛i chi畉u Reserve fund ---- Qu畛 d畛 tr畛 - Retained earnings ---- L畛i nhu畉n ch動a ph但n ph畛i - Revenue deductions ---- C叩c kho畉n gi畉m tr畛 - Sales expenses ---- Chi ph鱈 b叩n hng - Sales rebates ---- Gi畉m gi叩 b叩n hng - Sales returns ---- Hng b叩n b畛 tr畉 l畉i - Short-term borrowings ---- Vay ng畉n h畉n - Short-term investments ---- C叩c kho畉n 畉u t動 ti ch鱈nh ng畉n h畉n - Short-term liabilities ---- N畛 ng畉n h畉n - Short-term mortgages, collateral, deposits ---- C叩c kho畉n th畉 ch畉p, k箪 c動畛c, k箪 qu畛 ng畉n h畉n - Short-term security investments ---- 畉u t動 ch畛ng kho叩n ng畉n h畉n - Stockholders' equity ---- Ngu畛n v畛n kinh doanh - Surplus of assets awaiting resolution ---- Ti s畉n th畛a ch畛 x畛 l箪 - Tangible fixed assets ---- Ti s畉n c畛 畛nh h畛u h狸nh - Taxes and other payables to the State budget ---- Thu畉 v c叩c kho畉n ph畉i n畛p nhn動畛c - Total assets ---- T畛ng c畛ng ti s畉n - Total liabilities and owners' equity ---- T畛ng c畛ng ngu畛n v畛n - Trade creditors ---- Ph畉i tr畉 cho ng動畛i b叩n - Treasury stock ---- C畛 phi畉u qu畛 - Welfare and reward fund ---- Qu畛 khen th動畛ng v ph炭c l畛i - Work in progress ---- Chi ph鱈 s畉n xu畉t kinh doanh d畛 dang