Principles Accounting
Principles Accounting
Liabilities [nợ] = Current liabilities [Nợ ngắn hạn =< 1 year] + Long-term Debts/Liabilities [nợ
dài hạn> 1 year]
+ Current liabilities = Accounts payable [khoản phải trả người bán] + Salaries Payable [Lương
phải trả] + Interest payable [Lãi vay phải thanh toán] + Tax payable [thuế phải nộp] + Security
Deposit [Khoản kí quỹ = khoản do cty khác đặt cọc] + Unearned revenue for services paid for by
customers but not yet provided [tiền đã nhận của người mua nhưng chưa cung cấp dịch vụ=thanh
toán trước]
+ Long term debts = Note payable [các khoản nợ tài chính: trái phiếu, giấy ghi nợ>1 year]
Equities [Vốn] = Owner capital/Common stock [cổ phiếu phổ thông] + retained earnings [Lợi
nhuận giữ lại]
Sample:
Assets Liabilities and Owner's Equity
Current Assets Current Liabilities
Cash Accounts payable
Accounts receivable Short-term loans
Inventory Income taxes payable
Prepaid expenses Accrued salaries and wages
Short-term investments Unearned revenue
Total current assets Current portion of long-term debt
Fixed (Long-Term) Assets Total current liabilities
Long-term investments Long-Term Liabilities
Property, plant, and equipment Long-term debt
(Less accumulated depreciation) Deferred income tax
Intangible assets Other
Total fixed assets Total long-term liabilities
Other Assets Owner's Equity
Deferred income tax Owner's investment
Other Retained earnings
Total Other Assets Other
Total owner's equity
Total Assets Total Liabilities and Owner's Equity
Income statement [Báo cáo doanh thu]:is one of the financial statements of a company and
shows the company’s revenues and expenses during a particular period.
Sales: Doanh thu từ hoạt động SXKD.
Cost of goods sold: Giá vốn hàng bán. [Including the salary of workers directly making goods]
Wage expense: CP Lương.
Rent expense: CP thuê.
Office expenses: CP văn phòng (điện nước, VPP)
Depreciation Expense: CP khấu hao
Bad Debt expense: Nợ xấu
Insurance expense: CP bảo hiểm
Interest expense: Trả lãi ngân hàng
Income Tax expense: CP thuế thu nhập doanh nghiệp
GROSS INCOME [Lợi nhuận gộp] = Sales Revenue – Cost of goods sold. [Doanh thu – Giá vốn
hàng bán]
IFO [The Income from Operations] = EBIT [earnings before interest expenses and tax expense]
= GROSS INCOME – Total EXPENSES (exclude Interest expense and Tax expense)
EPS [earnings per share] = (NET INCOME [lợi nhuận sau thuế, lãi vay] – DIVIDENS [trả cổ
tức])/OUTSTANDING SHARES [tổng cổ phiếu phát hành] (tính trung bình cổ phiếu phát hành
trong năm, ví dụ phát hành 6 tháng thì tính ½)
ROE [Return on Equity] = Net Income/Shareholders’ Equities. (ROEs between 15% and 20%
are generally considered good). ROE is best used to compare companies in the same industry
ROA [Return on Assets] = Net Income/Average Assets (ROAs over 5% are generally considered
good) Average assest: tính trung bình đối với các tài sản được mua trong năm (chỉ sử dụng vài
tháng)
Cash Flow Statement [Bảng dòng tiền]: is a financial statement that shows how changes in
balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis
down to operating, investing and financing activities.
People and groups interested in cash flow statements include:
- Accounting personnel, who need to know whether the organization will be able to cover
payroll and other immediate expenses [NV tài chính-tình hình tài chính có đủ chi trả
lương và chi phí]
- Potential lenders or creditors, who want a clear picture of a company's ability to repay
[người cho vay, chủ nợ-khả năng trả nợ]
- Potential investors, who need to judge whether the company is financially sound [nhà đầu
tư-tài chính công ty có ổn định]
- Potential employees or contractors, who need to know whether the company will be able
to afford compensation [nhân viên-công ty có đủ khả năng trả lương]
- Shareholders of the business. [cổ đông]