{"id":49471,"date":"2015-02-12T15:17:06","date_gmt":"2015-02-12T08:17:06","guid":{"rendered":"https:\/\/www.dichthuatso1.com\/75-tu-vung-tieng-nhat-ke-toan-can-co-trong-mot-bang-can-doi-ke-toan\/"},"modified":"2024-11-25T15:44:02","modified_gmt":"2024-11-25T08:44:02","slug":"75-tu-vung-tieng-nhat-ke-toan-can-co-trong-mot-bang-can-doi-ke-toan","status":"publish","type":"post","link":"https:\/\/www.dichthuatso1.com\/en\/75-tu-vung-tieng-nhat-ke-toan-can-co-trong-mot-bang-can-doi-ke-toan\/","title":{"rendered":"75 T\u1eeb V\u1ef1ng Ti\u1ebfng Nh\u1eadt K\u1ebf To\u00e1n C\u1ea7n C\u00f3 Trong M\u1ed9t B\u1ea3ng C\u00e2n \u0110\u1ed1i K\u1ebf To\u00e1n"},"content":{"rendered":"

\u0110\u1ec3 c\u00f3 m\u1ed9t b\u1ea3n\u00a0Japanese translation<\/a> chu\u1ea9n x\u00e1c, \u0111\u1ea3m b\u1ea3o t\u00ednh logic c\u1ee7a chuy\u00ean ng\u00e0nh ti\u1ebfng Nh\u1eadt k\u1ebf to\u00e1n \u0111\u00f2i h\u1ecfi b\u1ea1n kh\u00f4ng nh\u1eefng c\u00f3 kinh nghi\u1ec7m l\u00e2u n\u0103m v\u1ec1 ng\u00e0nh k\u1ebf to\u00e1n m\u00e0 c\u00f2n ph\u1ea3i am hi\u1ec3u thu\u1eadt ng\u1eef chuy\u00ean ng\u00e0nh b\u1eb1ng ti\u1ebfng Nh\u1eadt.<\/p>\n

<\/p>\n

\"\"<\/p>\n

Tuy nhi\u00ean b\u1eb1ng c\u00e1ch n\u00e0y hay c\u00e1ch kh\u00e1c c\u0169ng kh\u00f4ng th\u1ec3 tr\u00e1nh kh\u1ecfi nh\u1eefng sai s\u00f3t, nh\u1ea7m l\u1eabn t\u1eeb v\u1ef1ng trong qu\u00e1 tr\u00ecnh d\u1ecbch. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 ph\u01b0\u01a1ng ph\u00e1p n\u00e2ng cao k\u1ef9 n\u0103ng h\u1ecdc t\u1eeb v\u1ef1ng ti\u1ebfng Nh\u1eadt k\u1ebf to\u00e1n m\u00e0 b\u1ea1n c\u1ea7n n\u1eafm \u0111\u01b0\u1ee3c, n\u00f3 s\u1ebd h\u1ed7 tr\u1ee3 b\u1ea1n r\u1ea5t nhi\u1ec1u trong qu\u00e1 tr\u00ecnh tra c\u1ee9u v\u00e0 d\u1ecbch t\u00e0i li\u1ec7u.\u00a0<\/p>\n

T\u1eeb v\u1ef1ng ti\u1ebfng Nh\u1eadt k\u1ebf to\u00e1n quan tr\u1ecdng:<\/h2>\n

I. ASSETS: \u8cc7\u7523 T\u00e0i S\u1ea3n<\/strong><\/span><\/p>\n

I.1 Current asset \u6d41\u52d5\u8cc7\u7523 T\u00e0i S\u1ea3n L\u01b0u \u0110\u1ed9ng<\/span><\/p>\n

1. Cash on hand \u624b\u5143\u73fe\u91d1\/\u624b\u6301\u3061\u73fe\u91d1 ti\u1ec1n m\u1eb7t<\/div>\n
\u00a0<\/div>\n
2. Cash in bank \u9810\u91d1\u73fe\u91d1 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/div>\n
\u00a0<\/div>\n
3. Promisery notes, bill of exchange \u53d7\u53d6\u624b\u5f62 h\u1ed1i phi\u1ebfu<\/div>\n
\u00a0<\/div>\n
4. Receivables \u58f2\u639b\u91d1\/\u672a\u53ce\u91d1 ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng (ph\u1ea3i thu)<\/div>\n
\u00a0<\/div>\n
5. Prepayments \u524d\u6255\u3044\u30fb\u524d\u6e21\u91d1 c\u00e1c kh\u1ecfan tr\u1ea3 tr\u01b0\u1edbc<\/div>\n
\u00a0<\/div>\n
6. Suspense payment \u4eee\u6255\u3044 t\u1ea1m \u1ee9ng<\/div>\n
\u00a0<\/div>\n
7. Allowance for bad debt \u8cb8\u5012\u5f15\u7acb\u3066\u91d1 d\u1ef1 ph\u00f2ng n\u1ee3 kh\u00f3 \u0111\u00f2i<\/div>\n
\u00a0<\/div>\n
8. Raw material \u6750\u6599 nguy\u00ean v\u1eadt li\u1ec7u<\/div>\n
\u00a0<\/div>\n
9. Tools (unused consumables) \u9053\u5177\u30fb\u672a\u4f7f\u7528\u6d88\u8017\u54c1: C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/div>\n
\u00a0<\/div>\n
10. Inventories \u88fd\u54c1\u30fb\u5546\u54c1\u30fb\u68da\u5378\u8cc7\u7523 h\u00e0ng t\u1ed3n kho<\/div>\n
\u00a0<\/div>\n
I.2 Long term asset \u56fa\u5b9a\u8cc7\u7523 T\u00e0i S\u1ea3n C\u1ed1 \u0110\u1ecbnh<\/span><\/div>\n
\u00a0<\/div>\n
1. Tangible fixed assets: \u6709\u5f62\u56fa\u5b9a\u8cc7\u7523 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/div>\n
\u00a0<\/div>\n
2. Plants, equipment \u5efa\u7269\u30fb\u7269\u4ef6\u30fb\u6a5f\u68b0\u30fb\u8a2d\u5099: Nh\u00e0 x\u01b0\u1edfng, trang thi\u1ebft b\u1ecb m\u00e1y m\u00f3c\u00a0<\/div>\n
\u00a0<\/div>\n
3. Depreciation\u00a0\u6e1b\u4fa1\u511f\u5374\u8cbb: Kh\u1ea5u hao<\/div>\n
\u00a0<\/div>\n
4. Accumulated Depreciation \u7d2f\u8a08\u6e1b\u4fa1\u511f\u5374\u8cbb: Kh\u1ea5u hao l\u0169y k\u1ebf<\/div>\n
\u00a0<\/div>\n
5. Intangible fixed assets \u7121\u5f62\u56fa\u5b9a\u8cc7\u7523 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh\u00a0<\/div>\n
\u00a0<\/div>\n
6. Bonds, Stocks (\u6709\u4fa1\u8a3c\u5238): Tr\u00e1i phi\u1ebfu c\u1ed5 phi\u1ebfu<\/div>\n
\u00a0<\/div>\n
7. Land used right \u571f\u5730\u4f7f\u7528\u6a29: Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/div>\n
\u00a0<\/div>\n
8. Licenses, patents \u7279\u8a31\u4f7f\u7528\u6a29: Quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7<\/div>\n
\u00a0<\/div>\n
\"\"<\/div>\n
\u00a0<\/div>\n
II. LIABILITIES AND EQUITIES \u8ca0\u50b5\u53ca\u3073\u8cc7\u672c N\u1ee3 V\u00e0 V\u1ed1n Ch\u1ee7 S\u1edf H\u1eefu<\/strong><\/div>\n
II.1 Liabilities \u8ca0\u50b5 N\u1ee3<\/span><\/div>\n
1. Short term liabilities \u77ed\u671f\u8ca0\u50b5: N\u1ee3 ng\u1eafn h\u1ea1n<\/div>\n
2. Short term loans \u77ed\u671f\u501f\u5165\u91d1: Vay ng\u1eafn h\u1ea1n<\/div>\n
3. Payables to suppliers \u8cb7\u639b\u91d1: Ph\u1ea3i tr\u1ea3 nh\u00e0 cung c\u1ea5p<\/div>\n
4. Unpaid taxes \u672a\u6255\u3044\u79df\u7a0e: Thu\u1ebf ph\u1ea3i tr\u1ea3<\/div>\n
5. Other payables \u672a\u6255\u3044\u91d1: C\u00e1c kh\u1ecfan ph\u1ea3i tr\u1ea3 kh\u00e1c<\/div>\n
6. Longterm labilities \u9577\u671f\u8ca0\u50b5 N\u1ee3 d\u00e0i h\u1ea1n<\/div>\n
7. Longterm loans \u9577\u671f\u501f\u5165\u91d1: Vay d\u00e0i h\u1ea1n<\/div>\n
8. Bonds \u793e\u50b5: Tr\u00e1i phi\u1ebfu<\/div>\n
9. Mortgages \u62c5\u4fdd\u30ed\u30fc\u30f3: Kho\u1ea3n vay c\u00f3 th\u1ebf ch\u1ea5p<\/div>\n
10. Financial lease \u9577\u671f\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9: Thu\u00ea t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n<\/div>\n
\n
\u00a0<\/div>\n
II.2 Owner\u2019s equity \u8cc7\u672c V\u1ed1n Ch\u1ee7 S\u1edf H\u1eefu<\/span><\/div>\n
1. Owner\u2019s capital \u8cc7\u672c\u91d1 v\u1ed1n g\u00f3p<\/div>\n
2. Withdrawal \u5f15\u304d\u51fa\u3057: Ph\u1ea7n r\u00fat v\u1ed1n<\/div>\n
3. Retained earnings \u5270\u4f59\u5229\u76ca: L\u1ee3i nhu\u1eadn \u0111\u1ec3 l\u1ea1i<\/div>\n
4. Unsolved income \u6e96\u5099\u5229\u76ca\u30fb\u672a\u51e6\u7406\u5229\u76ca: L\u1ee3i nhu\u1eadn chua x\u1eed l\u00fd<\/div>\n
5. Undistributed income \u672a\u914d\u5f53\u5229\u76ca: L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i<\/div>\n
6. Bonus Allowance \u8cde\u4e0e\u7a4d\u7acb\u91d1: Qu\u1ef9 d\u1ef1 ph\u00f2ng th\u01b0\u1edfng nh\u00e2n vi\u00ean<\/div>\n
7. Welfare allowance \u539a\u751f\u7a4d\u7acb\u91d1: Qu\u1ef9 ph\u00fac l\u1ee3i<\/div>\n
\u00a0<\/div>\n
II.3 Income Statement \u00a0\u640d\u76ca\u8a08\u7b97\u66f8<\/span><\/div>\n
1. Gross sales \u58f2\u4e0a\u9ad8 Doanh thu g\u1ed9p<\/div>\n
2. Sales returns, sales discount \u58f2\u4e0a\u8fd4\u54c1\u30fb\u58f2\u4e0a\u5272\u5f15: Tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n<\/div>\n
3. Net sales \u7d14\u58f2\u4e0a\u9ad8: Doanh thu thu\u1ea7n<\/div>\n
4. Cost Of Goods Sold \u58f2\u4e0a\u539f\u4fa1 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/div>\n
5. Raw materials \u539f\u6750\u6599\u8cbb Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u<\/div>\n
6. Directlabour\u2019s labour \u76f4\u63a5\u4eba\u4ef6\u8cbb Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/div>\n
7. Unpaid bonus \u672a\u6255\u3044\u8cde\u4e0e\u91d1 th\u01b0\u1edfng nh\u00e2n vi\u00ean<\/div>\n
8. Fuel expense \u71c3\u6599\u8cbb Chi ph\u00ed Nguy\u00ean v\u1eadt li\u1ec7u<\/div>\n
9. Processing fee \u52a0\u5de5\u8cbb Chi ph\u00ed S\u1ea3n xu\u1ea5t<\/div>\n
\n
10. Consumables \u6d88\u8017\u8cbb \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/div>\n
\u00a0<\/div>\n
11. Tools \u9053\u5177<\/div>\n<\/div>\n
12. Depreciations \u6e1b\u4fa1\u511f\u5374\u8cbb: Chi ph\u00ed kh\u1ea5u hao<\/div>\n
13. Factory rental expenses \u5de5\u5834\u30ec\u30f3\u30bf\u30eb: Chi ph\u00ed nh\u00e0 x\u01b0\u1edfng\u00a0<\/div>\n
14. Water, gas, electricity \u5149\u71b1\u8cbb: Chi ph\u00ed \u0111i\u1ec7n n\u01b0\u1edbc<\/div>\n
15. Gross Margin Profit \u58f2\u4e0a\u7dcf\u5229\u76ca L\u1ee3i Nhu\u1eadn G\u1ed9p<\/div>\n
16. Sales expenses \u8ca9\u58f2\u8cbb Chi ph\u00ed b\u00e1n h\u00e0ng<\/div>\n
17. Salaries \u4eba\u4ef6\u8cbb: Chi ph\u00ed l\u01b0\u01a1ng<\/div>\n
18. Unpaid bonus \u672a\u6255\u3044\u8cde\u4e0e : Th\u01b0\u1edfng nh\u00e2n vi\u00ean<\/div>\n
19. Advertising expenses \u5ba3\u4f1d\u8cbb: Chi ph\u00ed qu\u1ea3ng c\u00e1o<\/div>\n
20. Promotion expenses \u8ca9\u4fc3\u8cbb: Chi ph\u00ed khuy\u1ebfn m\u00e3i<\/div>\n
21. Rebate for agents \u30ea\u30d9\u30fc\u30c8: Hoa h\u1ed3ng \u0111\u1ea1i l\u00fd<\/div>\n
22. Freight (carrying out expenses) \u904b\u642c\u8cbb: Chi ph\u00ed v\u1eadn chuy\u1ec3n<\/div>\n
23. General &Administration expenses \u4e00\u822c\u7ba1\u7406\u8cbb Chi Ph\u00ed Qu\u1ea3n L\u00fd Chung<\/div>\n
24. Sales operating profit \u55b6\u696d\u5229\u76ca: Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/div>\n
25. Finacial incomes \u91d1\u878d\u5229\u76ca: Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/div>\n
26. Finacial expenses \u91d1\u878d\u8cbb\u7528: Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/div>\n
\n
27. Operating profits \u7d4c\u5e38\u5229\u76ca L\u1ee3i nhu\u1eadn t\u1eeb H\u0110KD v\u00e0 t\u00e0i ch\u00ednh<\/div>\n
28. Other loss \u96d1\u640d\u5931: Chi ph\u00ed kh\u00e1c<\/div>\n
29. Other incomes \u96d1\u53ce\u5165: Thu nh\u1eadp kh\u00e1c<\/div>\n
30. Income before taxes \u7a0e\u5f15\u304d\u524d\u5229\u76ca L\u1ee3i Nhu\u1eadn Tr\u01b0\u1edbc Thu\u1ebf<\/div>\n

Tr\u00ean \u0111\u00e2y l\u00e0 t\u1ea5t c\u1ea3 c\u00e1c t\u1eeb v\u1ef1ng ti\u1ebfng Nh\u1eadt chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n c\u00f3 \u0111\u1ea7y \u0111\u1ee7 trong m\u1ed9t b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n!<\/h3>\n
Ch\u00fac c\u00e1c b\u1ea1n lu\u00f4n th\u00e0nh c\u00f4ng trong c\u00e1c b\u1ea3n\u00a0translate japanese to vietnamese<\/a> c\u1ee7a m\u00ecnh!<\/div>\n
No.1 Translation<\/strong><\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"

\u0110\u1ec3 c\u00f3 m\u1ed9t b\u1ea3n\u00a0d\u1ecbch ti\u1ebfng Nh\u1eadt chu\u1ea9n x\u00e1c, \u0111\u1ea3m b\u1ea3o t\u00ednh logic c\u1ee7a chuy\u00ean ng\u00e0nh ti\u1ebfng Nh\u1eadt k\u1ebf to\u00e1n \u0111\u00f2i h\u1ecfi b\u1ea1n kh\u00f4ng nh\u1eefng c\u00f3 kinh nghi\u1ec7m l\u00e2u n\u0103m v\u1ec1 ng\u00e0nh k\u1ebf to\u00e1n m\u00e0 c\u00f2n ph\u1ea3i am hi\u1ec3u thu\u1eadt ng\u1eef chuy\u00ean ng\u00e0nh b\u1eb1ng ti\u1ebfng Nh\u1eadt.<\/p>","protected":false},"author":6,"featured_media":49470,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3228],"tags":[5230,5231,5234,5233,5232,5229],"class_list":["post-49471","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dich-tieng-nhat","tag-bang-can-doi-ke-toan-tieng-nhat","tag-hoc-tieng-nhat-ke-toan","tag-ke-toan-tieng-nhat","tag-ngon-ngu-chuyen-nganh-tieng-nhat","tag-tu-vung-ke-toan-tieng-nhat","tag-tu-vung-tieng-nhat-ke-toan"],"acf":[],"yoast_head":"\n75 T\u1eeb V\u1ef1ng Ti\u1ebfng Nh\u1eadt Chuy\u00ean Ng\u00e0nh K\u1ebf To\u00e1n<\/title>\n<meta name=\"description\" content=\"Kh\u00e1m ph\u00e1 75 t\u1eeb v\u1ef1ng ti\u1ebfng Nh\u1eadt k\u1ebf to\u00e1n quan tr\u1ecdng nh\u1ea5t cho b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. 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