Name: Hong Th Bch Nhm Code:1001025115 VOCABULARY No Word Pronunciation Mean English Mean VNese 1.

. Paid-up capital /'peidp kptl/ The total amount of shareholder capital that has been paid in full by shareholders 2 Preference shares /prefrns er/ Shares in a company which give their holders an entitlement to a fixed dividend but which do not usually carry voting rights. 3 Ordinary shares /'o:dinri er/ a share of a company providing the owner with a right to vote at shareholder meetings and to receive a part of the company profits as a dividend /oupni/ opening stock 4 /st k/ the amount and value of products or materials that a company has available for sale or use at the beginning of an accounting period Tn kho u k C ph n thng C ph n u i Vn gp

Prime cost

/praim kst/

direct cost

Gi thnh c bn

Perpetual stock

/p petul stk/

A method of accounting for inventory that records the sale or purchase of inventory in near real-time, through the use of computerized point-of-sale and enterprise asset management systems

Phng php theo di tn kho lin tc

Oversubscription of shares

/vsb skra b/ v er/

ng k c phn vt mc

nominal ledger

/nmnl led r/

a book or computer record of money received by a company for its products and services, and money still owed by customers

s ci danh ngh a

accumulate

/kju.mj.let/ to collect a large number ly k of things over a long period of time

10

debenture

/d bentr/

a type of loan, often used by companies to raise money, that is paid back over a long period of time and at a fixed rate of interest.

Tri phiu, giy n

11

Construction in progress

/knstrk.n n pr.res/

asset or capital work in progress entry records the cost of construction work, which is not yet completed (typically, applied to capital budget items).

Chi ph xy dng c bn d dang

12

credit balance

/kredt blns/

an amount in a company's financial accounts showing that more money has been received than is owed

S d c

13

conservatism

/knsvtz m/

a principle of accounting Nguyn tc in which assets or profits thn trng are not shown in accounts as greater than they may actually be, and financial losses are not made to seem smaller than they are

14

Treasury stock

/treri st k/

in the UK, British government bonds

C phiu qu Li nhun cha phn ph i

15

Retained earnings

/ri'tein ':niz/

the part of a companys profit in a particular period that it decides to keep, rather than paying it to shareholders as a dividend

16

Provision for devaluation of

/prvn f divlju en

D phng gim gi

stocks

v stk/

hng tn kho

17

Trade creditors

/tred 'kredit/

a business that has not yet been paid for goods and services that it has supplied to other businesses

Phi tr cho ngi bn

18

credit transfer

/'kredit trns'f:/

the process of moving money from one bank account to another electronically:

Lnh chi

19

error of commission

/'er v k'min/

a mistake that consists of Li ghi doing something wrong, such as including a wrong amount, or including an amount in the wrong place: nhm ti kho n thanh ton

20

compensating error

/'k mpenseit 'er/

a mistake when calculating or recording accounts that is equal in amount to an opposite mistake so that neither affects the final total

Li t trit tiu

21

break-even point

/'breikivn pint/

the point at which a business starts to make as much money as it has spent on a particular product, activity, etc.

im ha vn

22

posting

/pst/

the process of writing figures in a ledger (=

Vo s ti kho n

book recording money that a company has spent and received), or the figures that are written: 23 depreciation /d priien/ the practice of spreading the cost of capital expenditure over several years, especially in order to improve cash flow 24 materiality /m trilti/ a measure of how important a piece of information is when making a decision: 25 Output in equivalent units /out'pt' n kwvlnt jun t/ Lng sn phm tnh theo n v tng ng Tnh trng yu Kh u hao