Trang ChínhTrang Chính  CalendarCalendar  GalleryGallery  Trợ giúpTrợ giúp  Tìm kiếmTìm kiếm  Thành viênThành viên  NhómNhóm  Đăng kýĐăng ký  Đăng NhậpĐăng Nhập  

Share | 
 

 Thuật ngữ kế toán có Vần A

Xem chủ đề cũ hơn Xem chủ đề mới hơn Go down 
Tác giảThông điệp
chitinh

avatar


Bài gửiTiêu đề: Thuật ngữ kế toán có Vần A   Sat Jan 22, 2011 3:05 pm

<blockquote class="postcontent restore">


Accounting Dictionary - 1 - ABS


A&E can mean either
Appropriation & Expense or Analysis & Evaluation. : Có thể được hiểu là
Riêng biệt và Chi phí hoặc Phân tích và Ước lượng

A&G is Adminstrative & General. : Quản trị và Tổng quát

A&M is Additions and Maintenance. :Thêm vào và Bảo trì

A&P is an acronym for Administrative and Personnel. Dạng viết tắt của Quản
trị và Nhân sự

ABA (Accredited Business Accountant or Accredited Business Advisor), in the US,
is a national credential conferred by Accreditation Council for Accountancy and
Taxation to professionals who specialize in supporting the financial needs of
individuals and small to medium sized businesses. ABA is the only nationally recognized
alternative to the CPA. Most accredited individuals do not perform audits.
Generally, they are small business owners themselves. In addition to general
accounting work, CPAs are also heavily schooled in performing audits; however,
only a small fraction of America's
businesses require an audit. In general, a CPA has majored in accounting,
passed the CPA examination and is licensed to perform audits. An ABA has majored in accounting, passed the ABA comprehensive examination and in most
states is not licensed to perform audits.

ABACUS Bàn tính (1). Công cụ cổ truyền để thực hiện các phép tính số học
bằng cách đẩy những viên gỗ dọc theo các que nhỏ hoặc khe truợt của bàn tính.
(2). Nhật ký kế toán nửa năm phục vụ cho công tác nghiên cứu (được sáng lập năm
1965) do Tạp chí Đại học tổng hợp Sydney
phát hành và Vụ kế toán của trường này hiệu đính. Nội dung chính bao gồm tất cả
mọi lĩnh vực kế toán, kể cả kế toán Quốc tế.


ABANDONMENT Sự từ bỏ. Sự tự nguyện giao nộp tài sản - thuộc quyền sở hữu
hoặc thuê - mà không nêu tên người kế thừa là chủ sở hữu hoặc chủ sử dụng. Toàn
bộ tài sản sẽ chuyển giao sang cho người nắ giữ quyền lợi chính của tài sản
này, hoặc trong trường hợp không có chủ sở hữu thì chuyển sang cho Nhà nước.


ABATEMENT, in general, is the reduction or lessening. In law, it is the
termination or suspension of a lawsuit. For example, an abatement of taxes is a
tax decrease or rebate. : Hạ giá hoặc giảm giá; sự hủy bỏ, sự làm mất hiệu lực
pháp lý Sự huỷ bỏ toàn bộ hoặc 1 phần lượng thu thuế do Cơ quan thuế của
chính phủ đánh trên hàng hóa nào đó, thông thường việc giảm/ hạ bớt này áp dụng
cho số thu thuế, đặc biệt số tính thuế, và những lệ phí thu thuế.


ABC method - see ACTIVITY BASED COSTING. : Xác định chi phí theo PP ABC

ABM see ACTIVITY BASED MANAGEMENT.

ABOVE THE LINE, in accounting, denotes revenue and expense items that enter
fully and directly into the calculation of periodic net income, in contrast to
below the line items that affect capital accounts directly and net income only
indirectly. Được hiểu là Doanh thu và Chi phí được tính toán đầy đủ và chính
xác trước thu nhập. Ngược lại có nghĩa là sẽ ảnh hưởng trực tiếp đến Tài khoản
vốn và ảnh hưởng gián tiếp doanh thu thuần

ABOVE THE LINE, for the individual, is a term derived from a solid bold line on
Form 1040 and 1040A above the line for adjusted gross income. Items above the
line prior to coming to adjusted gross income, for example, can include:
IRA contributions, half of the self-employment tax, self-employed health
insurance deduction, Keogh retirement plan and self-employed SEP deduction,
penalty on early withdrawal of savings, and alimony paid. A taxpayer can take
deductions above the line and still claim the standard deduction.

ABSORB is to assimilate, transfer or incorporate amounts in an account or a
group of accounts in a manner in which the first entity loses its identity and
is "absorbed" within the second entity : thu hút, sáp nhập (1 cty
khác vào cty của mình) : For example, see ABSORPTION COSTING.

ABSORPTION see ABSORB.










</blockquote>

_________________
Về Đầu Trang Go down
Xem lý lịch thành viên
chitinh

avatar


Bài gửiTiêu đề: Thuật ngữ kế toán có Vần A tiếp   Sat Jan 22, 2011 3:06 pm


Accounting Dictionary - 2 - ACC

ABSORPTION COSTING is the method under which all manufacturing costs, both variable and fixed, are treated as product costs with
<blockquote class="postcontent restore">non-manufacturing costs, e.g. selling and administrative expenses, being
treated as period costs : phương pháp định phí toàn bộ

ABSORPTION VARIANCE is the variance from budgeted absorption costing of manufactured product. See also ABSORPTION COSTING.

ACAT (Accreditation Council for Accountancy and Taxation) is a national
organization established in 1973 as a non-profit independent testing,
accrediting and monitoring organization. The Council seeks to identify
professionals in independent practice who specialize in providing
financial, accounting and taxation services to individuals and small to
mid-size businesses. Professionals receive accreditation through
examination and/or coursework and maintain accreditation through
commitment to a significant program of continuing professional education
and adherence to the Council's Code of Ethics and Rules of Professional
Conduct.

ACB normally refers to 'adjusted cost base.' : Điều chỉnh chi phí cơ bản

ACCOUNTANT Nhân viên kế toán : người
thực hiện các công việc kế toán. Các nhân viên kế toán có nghiệp vụ
chuẩn bị những báo cáo tài chính và tờ khai thuế, kiểm tra những ghi
chép tài chính và triển khai các kế hoạch tài chính. Những người này
tham gia công tác kế toán tư nhân (như cho 1 cty), công tác kế toán công
(như cho 1 hãng kế toán), công tác kế toán phi lợi nhuận (như cho 1 cơ
quan chính phủ). Các nhân viên kế toán thường chuyên sâu vào 1 lĩnh vực
cụ thể như : kế toán thuế, kế toán chi phí, kiểm toán và dịch vụ tư vấn
quản lý. Kế toán viên được phân biệt với nhân viên kế toán, vì kế toán
viên là người được thuê làm với mức độ chuyên môn thấp hơn. Chức năng kế
toán viên chủ yếu là ghi chép các giao dịch vào sổ Nhật ký kế toán và
chuyển vào Sổ cái kế toán.


ACCELERATED DEPRECIATION is a method of calculating depreciation with larger amounts in the first year(s). Phương pháp khấu hao nhanh. : Là Phương pháp tính khấu hao với số khấu hao lớn nhất ở năm đầu tiên sử dụng.

ACCEPTANCE is a drawee's promise to pay either a TIME DRAFT or SIGHT
DRAFT. Normally, the acceptor signs his/her name after writing
"accepted" (or some other words indicating acceptance) on the bill along
with the date. That "acceptance" effectively makes the bill a
promissory note, i.e. the acceptor is the maker and the drawer is the
endorser. Chấp thuận/ Chấp nhận - Thường được ghi
trên Hối phiếu trả ngay hoặc trả chậm là sự chấp thuận việc thanh toán
khi đến hạn hoặc ngay khi ký chấp nhận.
(Thỏa
thuận đồng ý được lập ra khi người mua hàng hay người chi trả cho hối
phiếu kỳ hạn viết chữ "chấp thuận trên chữ ký và ghi rõ ngày trả)


ACCOMODATION ENDORSEMENT is a) the guarantee given by one legal entity
to induce a lender to grant a loan to another legal entity. b) a banking
practice where one bank endorses the acceptances of another bank, for a
fee, qualifying them for purchase in the acceptance market. : Ký hậu bảo đảm thanh toán

ACCOUNT is the detailed record of a particular asset, liability, owners' equity, revenue or expense. : Tài khoản : Ghi chép chi tiết của tài sản, Nợ, Vốn chủ sở hữu, doanh thu hoặc chi phí

ACCOUNT AGING usually refers to the methods of tracking past due
accounts in accounts receivable based on the dates the charges were
incurred. Account aging can also be used in accounts payable, to a
lesser degree, to monitor payment history to suppliers.
Là Phương pháp theo dõi các TK phải thu dựa trên sự thanh toán hoặc
được sử dụng để kiểm soát các khoản đã trả cho nhà cung cấp (TK phải
trả)


ACCOUNT ANALYSIS is a way to measure cost behavior. It selects a
volume-related cost driver and classifies each account from the
accounting records as a fixed or variable cost. The cost accountant then
looks at each cost account balance and estimates either the variable
cost per unit of cost driver activity or the periodic fixed cost. Phân tích kế toán : là biện pháp đo lường cách ứng xử của Chi phí : xem xét xem Chi phí phát sinh là Định phí hay Biến phí
</blockquote>

_________________
Về Đầu Trang Go down
Xem lý lịch thành viên
chitinh

avatar


Bài gửiTiêu đề: Thuật ngữ kế toán có Vần A tiếp   Sat Jan 22, 2011 3:08 pm

Accounting Dictionary - 3 - ACC
ACCOUNTANT'S OPINION is a signed statement regarding the financial
status of an entity from an independent public accountant after
examination of that entities records and accounts. Báo
cáo kế toán trình bày về tình trạng tài chính của một doanh nghiệp từ ý
kến của kế toán viên công chứng sau khi đã kiểm tra việc ghi chép kế
toán của đơn vị đó.


ACCOUNT DISTRIBUTION is the process by which debits and credits are identified to the correct accounts. : Phân loại tài khoản: là quy trình theo đó nợ và có được xác định chính xác theo các TK:

ACCOUNT GROUP, in accounting, is a designation of a group of accounts of
like type (for example: accounts receivable and fixed assets). Nhóm TK kế toán : Ví dụ Nhóm TK phải thu

ACCOUNTING is primarily a system of measurement and reporting of
economic events based upon the accounting equation for the purpose of
decision making. Generally, when someone says "accounting" they are
referring to the department, activity or individuals involved in the
application of the accounting equation. Kế toán: Là
hệ thống ghi chép do lường và báo cáo các nghiệp vụ kinh tế theo phương
trình kế toán nhắm mục đích cung cấp thông tin cho việc ra quyết định


ACCOUNTING CONCEPTS are the assumptions underlying the preparation of
financial statements, i.e., the basic assumptions of going concern,
accruals, consistency and prudence. Các giả định về cách thức trình bày báo cáo tài chính : Tính hoạt động liên tục, dồn tích, nhất quán, thận trọng.

ACCOUNTING CYCLE is the sequence of steps in preparing the financial statements for a given period. Chu trình kế toán: các bước của việc chuẩn bị báo cáo tài chính cho 1 thời kỳ

ACCOUNTING DIVERSITY is the recognition that many diverse national and international accounting standards exist in the world. Sự thay đổi kế toán: Là việc ghi nhận sự thay đổi của những chuẩn mực kế toán quốc gia và quốc tế

ACCOUNTING ENTITY ASSUMPTION states that a business is a separate legal
entity from the owner. In the accounts the business’ monetary
transactions are recorded only. Đơn vị kế toán : Cho rằng Kinh doanh là việc tách rời những nghĩa vụ pháp lý giữa Doanh nghiệp và chủ.

ACCOUNTING EQUATION is a mathematical expression used to describe the
relationship between the assets, liabilities and owner's equity of the
business model. The basic accounting equation states that assets equal
liabilities and owner's equity, but can be modified by operations
applied to both sides of the equation, e.g., assets minus liabilities
equal owner's equity. Phương trình kế toán : Là mối
quan hệ toán học giữa tài sản, nợ và Vốn chủ sở hữu : Có nghĩa là Tài
sản = Nợ phải trả Vốn chủ sở hữu


ACCOUNTING EVENT is when the assets and liabilities of a business
increase/decrease or when there are changes in owner's equity. Sự kiện kế toán : là khi tài sản và nợ của một DN tăng lên hoặc giảm đi hoặc có sự thay đổi của Vốn chủ sở hữu.

Accounting Dictionary - 4 - ACC


ACCOUNTING PACKAGE/SOFTWARE, usually, is a commercially available
<blockquote class="postcontent restore">software program or suite that, with little customization, will satisfy
the accounting system needs of the purchasing entity. Phân mềm kế toán :

ACCOUNTING PERIOD is the time period for which accounts are prepared, usually one year. Kỳ kế toán, thường là 1 năm

ACCOUNTING RATIO is the result of dividing one financial statement item
by another. Ratios help analysts interpret financial statements by
focusing on specific relationships.

ACCOUNTING STANDARDS BOARD (ASB) makes, improves, amends and withdraws
accounting standards. Many of ASBs specialize in the various fields or
sectors of accounting.

ACCOUNTING THEORY tries to describe the role of accounting and is
composed of four types of accounting theory: classical inductive
theories, income theories, decision usefulness theories, and information
economics / agency theories: a. Classical inductive theories are
attempts to find the principles on which current accounting processes
are based; b. Income theories try to identify the real profit of an
organization; c. Decision usefulness theories attempt to describe
accounting as a process of providing the relevant information to the
relevant decision makers; and, d. The information economics / agency
theories of accounting see accounting information as a good to be traded
between rational agents each acting in their own self-interest.

ACCOUNTING TIMING DIFFERENCE is the effect that a defered accounting
event would have on the financials if taken into consideration e.g., the
release of a deferred tax asset to the income statement as a deferred
tax expense (ie the reversal of an accounting timing difference).

ACCOUNTS PAYABLE (AP) are trade accounts of businesses representing obligations to pay for goods and services received. : Tài khoản phải trả

ACCOUNTS PAYABLE TO SALES measures the speed with which a company pays
vendors relative to sales. Numbers higher than typical industry ratios
suggest that the company is using suppliers assets (cash owed) to fund
operations.

ACCOUNTS RECEIVABLE is a current asset representing money due for services performed or merchandise sold on credit. – tài khoản phải thu

ACCOUNTS RECEIVABLE LEDGER is the bookkeeping ledger in which all
accounts for which cash assets owed to an organization is maintained. Sổ
cái TK phải thu

ACCOUNTS RECEIVABLE TURNOVER is the ratio of net credit sales to average
accounts receivable, which is a measure of how quickly customers pay
their bills.

ACCRETION is the adjustment of the difference between the price of a
bond purchased at an original discount and the par value of the bond;
or, asset growth through internal growth, expansion or natural causes,
e.g. the aging of wine or growth of timber/trees.


Accounting Dictionary - 5 - ACM

ACCRUAL is the recognition of revenue when earned or expenses when incurred regardless of when cash is received or disbursed.
<blockquote class="postcontent restore">ACCRUAL BASIS OF ACCOUNTING is wherein revenue and expenses are recorded
in the period in which they are earned or incurred regardless of
whether cash is received or disbursed in that period. This is the
accounting basis that generally is required to be used in order to
conform to generally accepted accounting principles (GAAP) in preparing
financial statements for external users : Cơ sở kế
toán dồn tích - phương pháp kế toán theo đó doanh thu và chi phí được
ghi nhận trong kỳ bất kể đã thu hay chi tiền hay chưa, được sử dụng để
lập báo cáo tài chính cho đối tượng bên ngoài doanh nghiệp, tuân thủ
theo GAAP.


ACCRUAL CONCEPT see ACCRUAL BASIS OF ACCOUNTING.

ACCRUED ASSETS are assets from revenues earned but not yet received Sad~income/~revenue) : thu nhập kiếm được nhưng chưa ghi nhận.

ACCRUED EXPENSES are expenses incurred during an accounting period for which payment is postponed : (~charge/cost/liability) : chi phí phải trả, đã xảy ra trong kỳ nhưng chưa thanh toán.

ACCRUED INCOME is income earned during a fiscal period but not paid by the end of the period.

ACCRUED INTEREST is interest earned but not paid since the last due date : Lãi
tích luỹ - giữa khoảng thời gian chi trả gần nhất và khi bán trái phiếu
lợi tức cố định, vào thời điểm bán, người mua trả cho người bán giá
trái phiếu cộng thêm tiền lãi tích lũy bằng cách nhân lãi suất trái
phiếu với số ngày đã qua kể từ lần chi trả sau cùng.


ACCRUED INVENTORY functions as a "clearing" account to establish a
liability for inventory physically received into the warehouse, but for
which a vendor invoice had not yet arrived.

ACCRUED LIABILITY are liabilities which are incurred, but for which
payment is not yet made, during a given accounting period. Some examples
in a manufacturing environment would be: wages, taxes,
suppliers/vendors, etc.

ACCRUED PAYROLL is a liability arising from employees' salary expense that has been incurred but not paid.

ACCRUED REVENUE is the accumulated revenue as they have been recognized over a given period.

ACCUMULATED AMORTIZATION is the cumulative charges against the
intangible assets of a company over the expected useful life of the
assets.

ACCUMULATED DEPRECIATION is the cumulative charges against the fixed assets of a company for wear and tear or obsolescence.
ACH is Automated Clearing House.

ACID-TEST RATIO is an analysis method used to measure the liquidity of a
business by dividing total liquid assets by current liabilities : hệ số thanh khoản, đo lường khả năng thanh toán nợ ngắn hạn

ACMA is an acronym for Associate Chartered Management Accountant.

_________________
Về Đầu Trang Go down
Xem lý lịch thành viên
chitinh

avatar


Bài gửiTiêu đề: Thuật ngữ kế toán có Vần A tiếp   Sat Jan 22, 2011 3:13 pm

Accounting Dictionary - 6 - AFF

ACQUISITION is one company taking over controlling interest in another company : Một công ty tiếp thu kiểm soát quyền lợi của một cty khác - See also MERGER and POOLING OF INTERESTS.

ACQUISITION COST is the amount, net of both trade and cash discounts, paid for property, plus transportation costs and ancillary costs - chi phí mua lại

ACTIVITY BASED COSTING (ABC) is a costing system that identifies the various activities performed in a firm and uses multiple cost drivers (non-volume as well as the volume based cost drivers) to assign overhead costs (or indirect costs) to products. ABC recognizes the causal relationship of cost drivers with activities.

Phương pháp về quản lý thống kê hàng tồn kho để chia loại các khoản mục hàng hóa theo danh mục về tầm quan trọng. Do vậy, mức quan trọng hơn được đặt vào các mục hàng có giá trị cao hơn (A) mà không đặt vào các giá trị thấp hơn (B), trong khi đó các mục hàng có tầm quan trọng thấp nhất (C) sẽ có sự quan tâm và thời gian ít nhất. Sự kiểm kê sẽ phải được phân tích thường xuyên khi sử dụng pp này. Quy trình phân tích theo pp này được thực hiện như sau :

1) Tách riêng hàng thành phẩm thành các loại (bàn, ghế theo các kiểu khác nhau và tương tự như vậy với hàng khác), tách riêng nguyên vật liệu thành các loại (đinh vít, than đập nhỏ,...)
2) Tính toán lượng tiền chi dùng hàng năm cho mỗi loại hàng tồn kho (nhân giá sản phẩm với khối lượng dùng dự kiến hàng năm)
3) Xếp theo thứ tự mỗi loại hàng tồn kho với mức chi dùng hàng năm từ cao nhất đến thấp nhất
4) Phân loại hàng kiểm kho thành các hạng riêng rẽ như : A - mức chi dùng là 20%, B - mức chi dùng là 30% và C - mức chi dùng là 50%
5) Gắn hàng kiểm kho với hạng A,B,C thích hợp và ghi lại sự phân loại đó trong dan mục chính ghi hàng hóa tồn kho.

ACTIVITY BASED MANAGEMENT (ABM) converts Activity Based Costing (ABC) into a system to manage an organization. Activity Based Management not only focuses on product, service, customer, channel costing, it also emphasizes: cost drivers (root cause analysis), action plans to improve to achieve strategic objectives, and, performance measures for activities and processes.

ACTIVITY DRIVERS, in activity based costing (ABC), activity costs are assigned to outputs using activity drivers. Activity drivers assign activity costs to outputs based on individual outputs’ consumption or demand for activities. For example, a driver may be the number of times an activity is performed (transaction driver) or the length of time an activity is performed (duration driver) see DURATION DRIVERS, INTENSITY DRIVERS, TRANSACTION DRIVERS.

ACTIVITY RATIO is any accounting ratio that measures a firm's ability to convert different accounts within their balance sheets into cash or sales.

ACTUAL COST is the amount paid for an asset; not its retail value, market value or insurance value.

ACTUALS is jargon used when speaking of an actual number experienced through some point in time as opposed to a number that is budgeted or projected into the future, e.g., year-to-date sales, expenses, product produced, etc.

ACTUARIAL METHOD means the method of allocating payments made on a debt between the amount financed and the finance or other charges where the payment is applied first to the accumulated finance or other charges and any remainder is subtracted from, or any deficiency is added to the unpaid balance of the amount financed.

ADDITIONAL PAID IN CAPITAL is the amounts paid for stock in excess of its par value; included are other amounts paid by stockholders and charged to equity accounts other than capital stock.

ADEQUATE DISCLOSURE is sufficient information in footnotes, as well as financial statements, indicative of a firm's financial status.

ADF, in invoicing, is After Deducting Freight.

AD HOCis being concerned with a particular end or purpose, e.g., a ad hoc committee established to handle a specific subject.

ADI, in invoicing, is After Date of Invoice.

ADJUNCT ACCOUNT is an account that accumulates either additions or subtractions to another account. Thus the original account may retain its identity. Examples include premiums on bonds payable, which is a contra account to bonds payable; and accumulated depreciation, which is an offset to the fixed asset.

ADJUSTED BASIS see BASIS.

ADJUSTED BOOK VALUE: Your MBA performs two types of adjusted book value analysis. Tangible Book Value and Economic Book Value (also known as Book Value at Market).
• Tangible Book Value is different than book value in that it deducts from asset value intangible assets, which are assets that are not hard (e.g., goodwill, patents, capitalized start-up expenses and deferred financing costs).
• Economic Book Value allows for a book value analysis that adjusts the assets to their market value. This valuation allows valuation of goodwill, real estate, inventories and other assets at their market value.

ADJUSTING ENTRIES are special accounting entries that must be made when you close the books at the end of an accounting period. Adjusting entries are necessary to update your accounts for items that are not recorded in your daily transactions.

ADJUSTMENT can be either: 1. an increase or decrease to an account resulting from ADJUSTING ENTRIES; or, 2. changing an account balance due to some event, e.g., adjustment of an account due to the return of merchandise for credit.

ADMINISTRATIVE/ADMINISTRATION COST see INDIRECT COST.

ADVERSE OPINION is expressed if the basis of accounting is unacceptable and distorts the financial reporting of the corporation. If auditors discover circumstances during the course of the audit that make them question whether they can issue an unqualified opinion, they should always discuss those circumstances with the client before issuing the opinion, in order to determine whether it is possible to rectify the problem.

ADVISING BANK is a bank in the exporter's country handling a letter of credit.

AFE, dependent upon usage, is an acronym for Authorization for Expenditure or Average Funds Employed.

AFFILIATE is a relationship between two companies when one company owns substantial interest, but less than a majority of the voting stock of another company, or when two companies are both subsidiaries of a third company.

Accounting Dictionary - 7 - AMO

AGENCY is the relationship between a principal and an agent wherein the agent is authorized to represent the principal in certain transactions.

AGENCY COSTS is the incremental costs of having an Agent make decisions for a principal.

AGGREGATE is the sum or total.

AGGREGATE THEORY is a theory of partnership taxation in which a partnership is considered as an aggregate of individual co-owners who have bound themselves together with the intention of sharing gains and loses; under this theory, the partnership itself has no existence separate and apart from its members.

AGI (Annual Gross Income) is annualized total income prior to exclusions and deductions.

AGING see ACCOUNT AGING.

AGING OF RECEIVABLES see ACCOUNT AGING.

AGREED UPON PROCEDURES are used when a client retains an external auditor to perform specific tests and procedures and report on the results. Examples might include special reviews of loan portfolio or internal control systems. In performing agreed-upon procedures, the auditor provides no opinion, certification, or assurance that the assertions being made in the financial statements are free from material misstatement. The users of reports based on agreed-upon procedures must draw their own conclusions on the results of the tests reported. For example, an external auditor could be asked to look at a certain number of corporation loan files and document which of the required forms are in the files. The auditor would report on the selection and the results of the procedures performed but would not provide a formal opinion with conclusions drawn from the results of the procedures.

AICPA is the American Institute [of] Certified Public Accountants.

AIR WAYBILL is a bill of lading and contract between the shipper and the airline for delivery of goods to a specified location, and sometimes with specified delivery date/time. Non-negotiable, but serves as receipt from the airline to prove that goods were received.

ALLOCATE is to distribute according to a plan or set apart for a special purpose. Examples: a. spread a cost over two or more accounting periods; b. charge a cost or revenue to a number of departments, products, processes or activities on a rational basis.

ALLOCATION is the act of distributing by allotting or apportioning; distribution according to a plan, e.g., allocating costs is the assignment of costs to departments or products over various time periods, products, operations, or investments. See ALLOCATE.

ALLONGE is a piece of paper attached to a negotiable instrument to allow space for writing endorsements.

ALL OTHER CURRENT ASSETS relates to any other current assets. Does not include prepaid items.

ALL OTHER CURRENT LIABILITIES includes any other current liabilities, including bank overdrafts and accrued expenses.

ALL OTHER EXPENSES (NET) includes miscellaneous other income and expenses (net), such as interest expense, miscellaneous expenses not included in general and administrative expenses, netted against recoveries, interest income, dividends received and miscellaneous income.

ALL OTHER NON-CURRENT ASSETS are prepaid items and any other non-current assets.

ALL OTHER NON-CURRENT LIABILITIES means any other non-current liabilities, including subordinated debt, and liability reserves.

ALLOWANCE, within Sales, is a concession granted to customers for unsatisfactory goods or services. Reduces sales because a portion of the sale has not been earned.

ALLOWANCE FOR BAD DEBTS is an account established to record a subtraction from ACCOUNTS RECEIVABLE, to allow for those accounts that will not be paid.

ALLOWANCE FOR DOUBTFUL ACCOUNTS see ALLOWANCE FOR BAD DEBTS.

ALLOWANCE FOR DOUBTFUL DEBTS see ALLOWANCE FOR BAD DEBTS.

ALLOWANCE FOR NOTES RECEIVABLE LOSSES is an account maintained at a level considered adequate to provide for probable losses. The provision is increased by amounts charged to earnings and reduced by net charge-offs. The level of allowance is based on management’s evaluation of the portfolio, which takes into account prevailing and anticipated business and economic conditions and the net realizable value of securities held.

ALLOWANCE FOR UNCOLLECTIBLE ACCOUNTS see ALLOWANCE FOR BAD DEBTS.

ALLOWANCE METHOD is the accepted way to account for bad debt. Bad debt expense may be based on the percent of credit sales for the period, an aging of the accounts receivable balance at the end of the period, or some other method, e.g., percent of accounts receivable.

ALPHA is the measurement of returns from an investment in excess of market returns. It represents the amount expected from fundamental causes, e.g. the growth rate in earnings per share. This contrasts with BETA, which is a measure of risk or volatility.

ALTERNATE PAYEE ENDORSEMENT, normally, it is when one payee endorses a draft over to another entity, then the new or alternate payee endorses the draft near the original payees endorsement (signature).

ALTMAN, EDWARD developed the "ALTMAN Z-SCORE" by examining 85 manufacturing companies. Later, additional "Z-Scores" were developed for private manufacturing companies (Z-Score - Model A) and another for general/service firms (Z-Score - Model B). VentureLine selects the "Z-Score" appropriate for each firm based upon the questionnaire input from the listing company. A "Z-Score" is only as valid as the data from which it was derived i.e. if a company has altered or falsified their financial records/books, a "Z-Score" derived from those "cooked books" is of highly suspect value.
• ORIGINAL Z-SCORE (For Public Manufacturer) If the Z-Score is 3.0 or above - banruptcy is not likely. If the Z-Score is 1.8 or less - bankruptcy is likely. A score between 1.8 and 3.0 is the gray area. Probabilities of bankruptcy within the above ranges are 95% for one year and 70% within two years. Obviously a higher Z-Score is desirable.
• MODEL A Z-SCORE (For Private Manufacturer) Model A is appropriated for a private manufacturing firm. Model A should not be applied to other companies. A Z-Score of 2.90 or above indicates that bankruptcy in not likely, buyt a Z-Score of 1.23 or below is a strong indicator that bankruptcy is likely. Probabilities of bankruptcy within the above ranges are 95% for one year and 70% within two years. Obviously a higher Z-Score is desirable.
• MODEL B Z-SCORE (For Private General Firm) Model B Z-Score is appropriate for a private general non-manufacturing firm. A Z-Score of 2.60 or above indicates that bankruptcy in not likely, buyt a Z-Score of 1.10 or below is a strong indicator that bankruptcy is likely. Probabilities of bankruptcy within the above ranges are 95% for one year and 70% within two years. A Z-Score between the two is the gray area. Obviously a higher Z-Score is desirable.

ALTMAN Z-SCORE reliably predicts whether or not a company is likely to enter into bankruptcy within one or two years:
• If the Z-Score is 3.0 or above - bankruptcy is not likely.
• If the Z-Score is 1.8 or less - bankruptcy is likely.
• A Z-Score between 1.8 and 3.0 is the gray area, i.e., a high degree of caution should be used.
Probabilities of bankruptcy within the above ranges are 95% for one year and 70% within two years. A Z-Score between the two is the gray area. Obviously a higher Z-Score is desirable. It is best to assess each individual company's Z-Score against that of the industry. In low margin industries it is possible for Z-Scores to fall below the above. In such cases a trend comparison to the industry over consecutive time periods may be a better indicator. It should be remembered that a Z-Score is only as valid as the data from which it was derived i.e. if a company has altered or falsified their financial records/books, a Z-Score derived from those "cooked books" is of lesser use.

AMALGAMATION is a consolidation or merger, as of several corporations. In business, the distinction being that the surviving entity incorporates the asset base of others into its base.

AMORTIZATION 1. is the gradual reduction of a debt by means of equal periodic payments sufficient to meet current interest and liquidate the debt at maturity. When the debt involves real property, often the periodic payments include a sum sufficient to pay taxes and hazard insurance on the property. 2. is the process of spreading the cost of an intangible asset over the expected useful life of the asset. For example: a company pays $100,000 for a patent, they amortize the cost over the 16 year useful life of the patent. 3. the deduction of capital expenses over a specific period of time. Similar to depreciation, it is a method of measuring the "consumption" of the value of long-term assets like equipment or buildings.

_________________
Về Đầu Trang Go down
Xem lý lịch thành viên
chitinh

avatar


Bài gửiTiêu đề: Thuật ngữ kế toán có Vần A tiếp   Sat Jan 22, 2011 3:15 pm


Accounting Dictionary - 8 - ASS

ANGEL INVESTOR is a private wealthy individual that has no
<blockquote class="postcontent restore">association with a venture capital firm, investment fund, etc. The
"angel" invests his/her private money into what he/she believes to be
promising opportunities, i.e., normally startup companies. Sometimes two
or more "angels" will jointly invest into opportunitites to spread the
risk.

ANNUALIZE is a statistical technique whereby figures covering a period
of less than one year are extended to cover a 12-month period. The
technique, to be accurate, must take seasonal variations into
consideration.

ANNUAL REPORT is the requirement for all public companies to file an
annual report with the Securities and Exchange Commission detailing the
preceding year's financial results and plans for the upcoming year. Its
regulatory version is called "Form 10 K." The report contains financial
information concerning a company's assets, liabilities, earnings,
profits, and other year-end statistics. The annual report is also the
most widely-read shareholder communication.

ANNUITY, in finance, is a series of fixed payments, usually over a fixed
number of years; or for the lifetime of a person, in which case it
would be called a life-contingent annuity or simply life annuity.

ANOMALY, generally, is a deviation from the common rule. It is an
irregularity that is difficult to explain using existing rules or
theory. In securities, it is an unexplained or unexpected price or rate
relationship that seems to offer an opportunity for an arbitrage-type
profit, although not typically without risk. Examples include the
tendency of small stocks to outperform large stocks, of stocks with low
price-to-book value ratios to outperform stocks with high price-to-book
value ratios, and of discount currency forward contracts to outperform
premium currency forward contracts.

AP is Accounts Payable.

APIC is an acronym for Additional Paid-In-Capital (finance/business).

APPLIED RESEARCH is designed to solve practical problems of the modern
world, rather than to acquire knowledge for knowledge's sake.

APPORTION is to divide and share out according to a plan.

APPRECIATION is the increase in the value of an asset in excess of its
depreciable cost, which is due to economic, and other conditions, as
distinguished from increases in value due to improvements or additions
made to it.

APPROPRIATE / APPROPRIATED / APPROPRIATION is distribution of net income
to various accounts and / or the allocation of retained earnings for a
designated purpose, e.g. plant expansion.

AR is Accounts Receivable.

ARBITRAGE is the movements of funds to take advantage of differences in
exchange or interest rates; such movements quickly eliminate any such
differences.

ARGUMENT IN ACCOUNTING usually revolves around the premise that
characterizes fair values of assets as being more relevant but less
reliable than their historical costs, with fair value being ultimately
more informative only if its increased relevance outweighs its reduced
reliability.

ARM’S LENGTH TRANSACTION is a transaction that is conducted as though
the parties were unrelated, thereby avoiding any semblance of conflict
of interest.

ARR is an acronym for Accounting Rate of Return.

ARTICLES OF INCORPORATION is the primary legal document of a
corporation; they serve as a corporation's constitution. The articles
are filed with the state government to begin corporate existence. The
articles contain basic information on the corporation as required by
state law.

ARTICLES OF PARTNERSHIP is the contract creating a partnership.

ARTICULATION, in business, is the shape or manner in which things come
together and a connection is made. In the spoken word, it is expressing
in coherent verbal form.

ASB see ACCOUNTING STANDARDS BOARD.

ASEAN (Association of Southeast Asian Nations) is a trading block of
countries in SE Asia. Originally formed as an anti-communist military
alliance, it is now focused on developing a free trade agreement among
member nations.

AS-IS CONDITION is the transfer of title to a property in an existing condition with no warranties or representations.

ASK PRICE, in the context of the over-the-counter market, the term "ask"
refers to the lowest price at which a market maker will sell a
specified number of shares of a stock at any given time. The term "bid"
refers to the highest price a market maker will pay to purchase the
stock. The ask price (also known as the "offer" price) will almost
always be higher than the bid price. Market makers make money on the
difference between the bid price and the ask price. That difference is
called the "spread".

ASSESSED VALUE is the estimated value of property used for tax purposes.

ASSESSMENT is a. proportionate share of a shared expense; or, b. amount
of tax or other levied special payment due to a governmental
municipality or association.

ASSET is anything owned by an individual or a business, which has
commercial or exchange value. Assets may consist of specific property or
claims against others, in contrast to obligations due others. (See also
Liabilities).

ASSET AVAILABILITY is the stated condition or availability of an asset
for usability. The subject asset is not available if it is already in
use, at capacity, undergoing maintenance, broken, etc.


Accounting Dictionary - 9 -AUD


ASSET EARNING POWER is a common profitability measure used to
<blockquote class="postcontent restore">determine the profitability of a business by taking its total earning
before taxes and dividing that by total assets.

ASSET REVALUATION RESERVE is an accounting concept and represents a
reassessment of the value of a capital asset as at a particular date.
The reserve is considered a category of the equity of the entity. An
asset is originally recorded in the accounts at its cost and depreciated
periodically over its estimated useful life as a measure of the amount
of the asset's value consumed in that period. In practice, the actual
useful life of an asset can be miscalculated or an event can cause a
change to the useful life. Consequently, assets occasionally need to be
revalued in order to reflect a more close approximation to their "worth"
in the accounts. When the asset is revalued, the offsetting entry (in a
double entry accounting system) would be either made to the profit or
loss accounts or to the equity of the entity.

ASSET REVERSION is asset recovery by the sponsoring employer through
termination of a defined benefit pension fund and/or of assets in excess
of amounts required to pay accrued benefits of a pension fund. In the
U.S., assets recovered through reversion are subject to corporate income
tax and an excise tax.

ASSET SALE is the sale of certain named assets of a corporation,
partnership or sole proprietorship. Usually the seller retains ownership
of the cash and cash equivalents (such as Accounts Receivable) and the
liabilities of the entity. The seller then will pay the liabilities with
the cash, any down payment and the cash equivalents as they become
cash. Assets named are typically trade name, trade fixtures, inventory,
leasehold rights, telephone number rights and goodwill. Assets sold can
be tangible or intangible.

ASSETS HELD FOR SALE are those assets, primarily long-term assets, that
an entity wishes to dispose of or liquidate through sale to others.

ASSET TURNOVER RATIO is a general measure of a firm's ability to
generate sales in relation to total assets. It should be used only to
compare firms within specific industry groups and in conjunction with
other operating ratios to determine the effective employment of assets.

ASSIGNED VALUE is a value that serves as an agreed-upon reference for
comparison; normally derived from or based upon experimental work of
some national or international organization.

ASSOCIATE, in business, is a person brought together with a company or
another person into a relationship in any of various intangible ways.

ASSUMPTION, generally, is one or more beliefs or unconfirmed facts that
contribute to a conclusion. Specifically, it is the act of taking on the
responsibility or assuming the liabilities of another.

ASSURANCE has been defined by the American Institute of Certified Public
Accountants (AICPA) as "Independent Professional Services that improve
information quality or its context". Such services are very broad and
could include assessments of various industries, e.g., Internet security
or quality of health facilities.

ATA (Accredited Tax Advisor), in the US, is a national credential
conferred by Accreditation Council for Accountancy and Taxation to
professionals who handle sophisticated tax planning issues, including
ownership of closely held businesses, qualified retirement plans and
complicated estates.

ATP is an acronym for After Tax Profit, Accredited Tax Preparer, and possibly more.

ATP (Accredited Tax Preparer), in the US, is a national credential
conferred by Accreditation Council for Accountancy and Taxation to
professionals who have a thorough knowledge behind the existing tax code
and tax preparation of individuals, corporate and partnership tax
returns.

ATTEST is to authenticate, affirm to be true, genuine, or correct, as in an official capacity.

ATTRITION a reduction in numbers usually as a result of resignation, retirement, or death.

AUDIT is the inspection of the accounting records and procedures of a
business, government unit, or other reporting entity by a trained
accountant for the purpose of verifying the accuracy and completeness of
the records. It could be conducted by a member of the organization
(internal audit) or by an outsider (independent audit). A CPA audit
determines the overall validity of financial statements. A tax audit
(IRS in the U.S.) determines whether the appropriate tax was paid. An
internal audit generally determines whether the company’s procedures are
followed and whether embezzlement or other illegal activity occurred.

AUDIT BUREAU OF CIRCULATION (ABC) is a third-party organization that
verifies the circulation of print media through periodic audits.

AUDIT COMMITTEE, in a larger or more sophisticated corporation, the
board may find it useful to appoint an audit committee whose oversight
extends not only to external audits, but also to internal audits,
internal controls, and external reporting. Ideally, an audit committee
is composed of three to five non-management directors and, as needed,
outsiders with accounting and financial expertise. In a smaller
corporation the audit committee may be a single director with financial
expertise and audit experience who takes the lead in exercising the
board's audit oversight responsibility.

AUDIT EVIDENCE includes written and electronic information (such as
checks, records of electronic fund transfers, invoices, contracts, and
other information) that permits the auditor to reach conclusions through
reasoning.

AUDIT FAILURE is an Instance where the auditor said that the financial
statements were fairly stated when in fact, they were not.

AUDITING STANDARDS provide minimum guidance for the auditor that helps
determine the extent of audit steps and procedures that should be
applied to fulfill the audit objective. They are the criteria or
yardsticks against which the quality of the audit results are evaluated.

</blockquote> Accounting Dictionary - 10 - AVO
AUDIT OPINION LETTER is a signed representation by an auditor as to
<blockquote class="postcontent restore"> the reliability and fairness of a set of financial statements. It is
usually presented at the beginning of an audit report.

AUDITOR is an accountant usually certified by a national professional
association of accountants, if one exists in the corporation’s country,
or certified by another country's recognized national association of
accountants. Corporations will often work with both internal auditors
and external auditors.

AUDIT PLAN/PLANNING is developing an overall strategy for the expected
conduct and scope of the audit. The nature, extent, and timing of
planning varies with the size and complexity of the entity, experience
with the entity, and knowledge of the entity's business.

AUDIT REPORT is a signed, written document which presents the purpose,
scope, and results of the audit. Results of the audit may include
findings, conclusions (opinions), and recommendations.

AUDIT RISK is a combination of the risk that material errors will occur
in the accounting process and the risk the errors will not be discovered
by audit tests. Audit risk includes uncertainties due to sampling
(sampling risk) and to other factors (non-sampling risk).

AUDIT SCHEDULES are the information formats developed by the external
auditors to guide the corporation in the preparation of particular
information presented in a particular manner that facilitates the audit.
These should always be completed by the corporation prior to the start
of the audit.

AUDIT SCOPE refers to the activities covered by an internal audit. Audit
scope includes, where appropriate: audit objectives; nature and extent
of auditing procedures performed; Time period audited; and related
activities not audited in order to delineate the boundaries of the
audit.

AUDIT STRATEGY is a game plan to attack audit issues before they are
raised. Reasons and justifications for all positions must be understood
and the foundation laid for taking the position.

AUTHORIZATION OF STOCK is the provision in a corporate charter giving permission to issue stock.

AUTHORIZATION SCHEDULE is the guideline under which the subject activity
is controlled and authorized. For example, expenditure spending may be
controlled by amounts and the managerial level required authorizing or
approving a preset trigger amount. As the amount increases over certain
preset levels, higher managerial authority is required for approval.

AUTHORIZED CAPITAL STOCK is the maximum number of shares of common stock
that can be issued under a company's Articles of Incorporation. Issued
shares are normally less than the number of authorized shares.

AUTHORIZED STOCK see AUTHORIZED CAPITAL STOCK.

AUXILIARY JOURNAL is a journal in which accounting information is stored
both before and after the transfer to the General Ledger.

AVAILABLE FOR SALE is a term that means exactly what is says, i.e. an
asset is available for purchase and transfer of ownership upon reaching
an agreed upon price.

AVAL is a term meaning inseparable from the financial instrument. This
gives a guarantee and is abstracted from the performance of the
underlying trade contract: Article 31 of the 1930 Geneva Convention of
the Bills Of Exchange states that the aval can be written on the bill
itself or on an allonge. US Banks are prohibited from avalizing drafts.

AVALIZOR is an institution or person who gives an aval.

AVERAGE AGE OF INVENTORY is calculated by the formula: 365 / inventory turnover.

AVERAGE COST is total cost for all units bought (or produced) divided by the number of units.

AVERAGE COST METHOD is using a weighted average cost for items in inventory rather than actual cost for each specific item.

AVERAGE SETTLEMENT PERIOD is calculated:
For Debtors = Trade Debtors X 365 days / Credit Sales
For Creditors = Trade Creditors X 365 days / Credit Purchases.

AVOIDABLE COST is the amount of expense that would not occur if a
particular decision were to be implemented (e.g., if an employee is laid
off at a company that is self-insured for unemployment compensation,
the avoidable cost is total direct salary less payments for unemployment
benefits plus savings in employee benefits).
Very Happy the end Very Happy
</blockquote></blockquote>

_________________
Về Đầu Trang Go down
Xem lý lịch thành viên
Sponsored content




Bài gửiTiêu đề: Re: Thuật ngữ kế toán có Vần A   

Về Đầu Trang Go down
 
Thuật ngữ kế toán có Vần A
Xem chủ đề cũ hơn Xem chủ đề mới hơn Về Đầu Trang 
Trang 1 trong tổng số 1 trang

Permissions in this forum:Bạn không có quyền trả lời bài viết
DIỄN ĐÀN KẾ TOÁN  :: TÀI LIỆU - GIÁO TRÌNH :: NGUYÊN LÝ KẾ TOÁN-
Chuyển đến