(19) Accounting and financial statements

all the money received from business activities during a given period

• assets

• income

• transactions (giao dịch)

All the money that a business spends on goods or services during a given period

• debts

• expenditure (chi phí)

• liabilities (nợ phải trả)

a financial operating plan showing expected income and expenditure

• account

• budget

• financial statement

anything owned by a business-cash, buildings, machines, equipment, etc.

• asset

• income

• revenue

anything owned by a business-cash, buildings, machines, equipment, etc.

• asset

• income

• revenue

all thee money that a company will have to pay to someone else in the future, including debts, taxes and interest payments

• debits (ghi nợ)

• expenditure (chi phí)

• liabilities (nợ phải trả)

an entry in an account, recording a payment received

• credit

• debit ( money taken out of a bank account)

• debt (something, especially money, that is owed to someone else, or the state of owing something)

An entry in an account, recording a payment made

• credit

• debit

• debt

Adjective describing something without a material existence, which you can't touch

• current

• intangible (vô hình)

• tangible (hữu hình)

Adjective describing a libiality which has been incurred (phát sinh) but not yet invoiced (lập hóa đơn) to the company

• accured (tích lũy)

• deffered (hoãn lại)

• receivable (khoản phải thu)