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Một số thuật ngữ kế toán bằng Tiếng Anh Trong báo cáo tài chính có 4 loại bảng cơ bản là:Bảng cân đối kế toán (Balance sheet),Báo cáo kết quả hoạt động kinh doanh (Income Statement), Báo cáo lưu chuyển tiền tệ (Cash flow statement), Thuyết minh báo cáo tài chính (Notes to the financial statements). Lãi lỗ - Income statement Các khoản giảm trừ - Revenue deductions Chi phí bán hàng - Sales expenses Chi phí bất thường - Extraordinary expenses Chi phí hoạt động tài chính - Expenses for financial activities Chi phí quản lý doanh nghiệp - General and administrative expenses Doanh thu thuần - Net revenue Doanh thu tổng - Gross revenueGiá vốn bán hàng - Cost of goods sold Giảm giá bán hàng - Sales rebates Hàng bán bị trả lại - Sales returns Lợi nhuận bất thường - Extraordinary profit Lợi nhuận thuần - Net profit Lợi nhuận tổng - Gross profit Lợi nhuận trước thuế - Profit before taxes Lợi nhuận từ hoạt động SXKD - Operating profit Lợi nhuận từ hoạt động tài chính - Profit from financial activities Thu nhập bất thường - Extraordinary income Thu nhập hoạt động tài chính - Income from financial activities Thuế thu nhập doanh nghiệp - Income taxes Bảng cân đối kế toán - Balance sheet Tài sản – Assets Các khoản đầu tư tài chính dài hạn - Long-term financial assets Các khoản đầu tư tài chính ngắn hạn - Short-term investments Các khoản phải thu – Receivables Các khoản phải thu khác - Other receivables Các khoản thế chấp, ký cược, ký quỹ dài hạn - Long-term mortgages, collateral, deposits Các khoản thế chấp, ký cược, ký quỹ ngắn hạn - Short-term mortgages, collateral, deposits Chi phí chờ kết chuyển - Deferred expenses Chi phí sản xuất kinh doanh dở dang - Work in progress Chi phí trả trước - Prepaid expenses Chi phí xây dựng cơ bản dở dang - Construction in progress Why is this page out of focus?This is a Premium document. 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