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F3 > F3 > Flashcards

F3 Flashcards

1
Q

COGS

A

Giá vốn hàng bán (Cost of Goods Sold)

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2
Q

Gross Profit

A

Sale - COGS

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3
Q

Carriage Inward

A

Chi phí nhập kho (include in inventory)

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4
Q

Sundry income/ Expenses

A

Thu nhập/ Chi phí khác

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5
Q

Carriage outward

A

Chi phí xuất kho

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6
Q

Allowance

A

Dự phòng giảm giá tài sản (phải thu)

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7
Q

Provision

A

Dự phòng khoản phải trả

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8
Q

Trade receiveable

A

Khoản phải thu

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9
Q

Trade payable

A

Khoản phải trả

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10
Q

Drawing

A

Rút vốn (SD tiền của DN cho mục đích cá nhân => Giảm vốn)

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11
Q

Non current

A

Dài hạn

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12
Q

Current

A

Ngắn hạn

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13
Q

Financial Performance

A

Hoạt động tài chính

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14
Q

Company House (UK)

A

Cơ quan quản lý DKKD

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15
Q

In accordance with

A

Phù hợp với

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16
Q

Distinction

A

Sự khác biệt

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17
Q

Be charge with

A

Được giao việc gì

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18
Q

Gorvernance

A

Prepare financial statement

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19
Q

Corporate gorvernance

A

Quản trị doanh nghiệp

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20
Q

Laid down in law

A

Đề ra luật

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21
Q

Retrospective

A

Hồi tưởng

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22
Q

Immaterial

A

Vụn vặt không quan trọng

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23
Q

i.e

A

that is

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24
Q

Financial position

A

Tình hình tài chính

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25
Q

Assess

A

Đánh giá

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26
Q

Stewardship

A

Quản lý

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27
Q

Profit and loss

A

BC KQKD

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28
Q

Statement of financial position

A

Bảng cân đối (Balance Sheet)

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29
Q

Credit

A

Vay (Tín dụng)

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30
Q

Exposure

A

Rủi ro (Debt exposure = Rủi ro nợ)

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31
Q

Legal entity

A

Pháp nhân

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32
Q

Competence

A

Năng lực

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33
Q

Facilitate

A

Tạo điều kiện

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34
Q

Due to someone

A

Được hưởng

35
Q

Incorporation

A

Tập đoàn

36
Q

Book value

A

Giá trị sổ sách

37
Q

Framework

A

Khung

38
Q

Conceptual

A

Khái niệm

39
Q

Accrual

A

Cơ sở dồn tích

40
Q

Cease

A

Ngưng

41
Q

Liquidate

A

Giải thể

42
Q

Scrap value

A

Giá trị thu hồi ước tính (Residual value)

43
Q

Matching convention

A

Nguyên tắc phù hợp

44
Q

Disburse

A

Giải ngân

45
Q

Relevant

A

Phù hợp

46
Q

Faithful

A

Trung thực

47
Q

Omission

A

Thiếu sót

48
Q

Materiality (Material)

A

Trọng yếu

49
Q

Entity

A

Doanh nghiệp

50
Q

Magnitude

A

Quy mô

51
Q

Nature

A

Bản chất

52
Q

Net Income

A

Net profit

53
Q

Aggregation

A

Cộng hợp

54
Q

Offsetting

A

Bù trừ

55
Q

Purport

A

Có ý định, phải

56
Q

Prudence

A

Thận trọng

57
Q

Substance

A

Bản chất (ND)

58
Q

Consensus

A

Sự đồng thuận

59
Q

Constraint

A

Giới hạn (Ràng buộc)

60
Q

Disclose

A

Tiết lộ

61
Q

Duality

A

Hiệu ứng kép

62
Q

Interrelate

A

Có quan hệ với nhau

63
Q

Manner

A

Kiểu, cách

64
Q

Trivial

A

Bình thường, không đáng kể

65
Q

Assess

A

Đánh giá

66
Q

Depreciation

A

Khấu hao

67
Q

Depict

A

Miêu tả

68
Q

Sub Ledge

A

Sổ chi tiết theo đối tượng

69
Q

Bank Statement

A

Sao kê ngân hàng

70
Q

Balance Brought Forward

A

Số dư đầu kì

71
Q

Off the shelf

A

Có sẵn

72
Q

Bespoke

A

Thiết kế đặc biệt cho ai

73
Q

General Ledge

A

Sổ chi tiết từng tài khoản

74
Q

Standing data

A

Dữ liệu cố định (Ví dụ như tên và địa chỉ đối với KH..)

75
Q

Dispatch

A

Gửi đi

76
Q

Sequentially

A

Tuần tự

77
Q

Query

A

Truy vấn, tDhắc mắc

78
Q

GRN

A

Phiếu nhập kho

79
Q

Imprest

A

Tạm ứng

80
Q

Hand over minutes

A

BBBG hàng

81
Q

Credit granting

A

Cấp tín dụng

82
Q

Customer Master File

A

Sổ theo dõi khách hàng

83
Q
A

F3 (1 decks)

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