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Nhờ dịch một số thuật ngữ kế toán
Mọi người ai biết dịch dùm em thuật ngữ này nhé:
1. Income Available to Com Excl ExtraOrd?
2. Income Available to Com Incl ExtraOrd?
3. Basic Weighted Average Shares?
4. Basic EPS Excluding ExtraOrdinary Items?
5. Basic EPS Including ExtraOrdinary Items?
6. Diluted Net Income?
7. Diluted Weighted Average Shares?
8. Diluted EPS Excluding ExtraOrd Items?
9. Diluted EPS Including ExtraOrd Items?
10. Normalized Income Before Taxes?
11. Inc Tax Ex Impact of Sp Items?
THKANKS MOI NGUOI NHIEU!
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Mọi người ai biết dịch dùm em thuật ngữ này nhé:
1. Income Available to Com Excl ExtraOrd?
2. Income Available to Com Incl ExtraOrd?
3. Basic Weighted Average Shares?
4. Basic EPS Excluding ExtraOrdinary Items?
5. Basic EPS Including ExtraOrdinary Items?
6. Diluted Net Income?
7. Diluted Weighted Average Shares?
8. Diluted EPS Excluding ExtraOrd Items?
9. Diluted EPS Including ExtraOrd Items?
10. Normalized Income Before Taxes?
11. Inc Tax Ex Impact of Sp Items?
THKANKS MOI NGUOI NHIEU!
.
B
Nhờ dịch một số thuật ngữ
Các anh chị giúp em tí ah. Em can ạm Em cần fa
EBITDA
Interest expense
Interest income
Tax expense
Depreciation and amortisation
Outside equity interest
Profit/(loss) attributable to discontinued operations
Franking percentage
Dividend payout ratio
Operating cash flow
Net cash/(debt)
Gearing (net debt: net debt and equity)
EBITDA Interest coverage
EBIT margin
Average return on equity
Average return on assets
Average return on capital employed
Fair value per share at grant date
Value of Total fixed optionsand variable and rights5 remuneration
Received on
exercise of
Received on exercise of options
Royalties
Profit/(loss) on sale of non-current assets
Profit/(loss) on sale of investments in controlled entities
Share of net profit/(loss) of associates and joint venture
partnerships accounted for using the equity method
Earnings per share for profit attributable to the ordinary equity holders of the Company
Basic earnings per share
Diluted earnings per share
Continuing operations
Basic earnings per share
Diluted earnings per share
Investments accounted for using the equity method
Property, plant and equipment
Intangible assets
Deferred tax assets
Derivative financial instruments
Investments accounted for using the equity method
Property, plant and equipment
Intangible assets
Deferred tax assets
Derivative financial instruments
Non-current liabilities
Interest bearing liabilities
Deferred tax liabilities
Provisions
Derivative financial instruments
Non-current liabilities
Interest bearing liabilities
Deferred tax liabilities
Provisions
Derivative financial instruments
Amounts recognised directly in equity
Exchange differences on translation into presentation currency
Net change in fair value of available for sale financial assets, net of tax
Changes in fair value of cash flow hedges, net of tax
Net expense recognised directly in equity
Profit for the year
Total recognised income for the year
Payments for property, plant and equipment and development
Proceeds from fixed asset disposal
Payments for purchase of subsidiaries
Cash acquired on purchase of subsidiaries
Equity raising by partly owned subsidiary
Cash outflow on disposal of subsidiary
Proceeds from sale of subsidiary
Payments for purchase of investments
Proceeds from sale of investments
Loans (to)/from subsidiaries and associates
Dividend received from subsidiaries
Net increase/(decrease) in cash and cash equivalents
Cash and cash equivalents at 1 January
Effects of exchange rate changes on cash and cash equivalents
Net increase/(decrease) in cash and cash equivalents
Finance costs
Interest costs
Accretion of interest on convertible note
Finance lease charges
Unwinding of discount on mine rehabilitation provision
Other borrowing costs
Finance costs
Interest costs
Accretion of interest on convertible note
Finance lease charges
Unwinding of discount on mine rehabilitation provision
Other borrowing costs
Depreciation and amortisation
Plant and equipment
Leasehold improvements
Buildings and other infrastructure assets
Mining property and development assets
Mine rehabilitation assets
Depreciation and amortisation
Plant and equipment
Leasehold improvements
Buildings and other infrastructure assets
Mining property and development assets
Mine rehabilitation assets
Financial instrument losses
Premium expense on foreign exchange options
Premium expense on gold put options
Rental expense relating to operating leases
Minimum lease payments
Share based compensation expenses
Performance rights
Executive retention shares
Executive share options
Defined contribution supejn expense
Numerical reconciliation of income tax expense to prima facie tax payable
Profit/(loss) from continuing operations before income tax expense
add income/(loss) from discontinued operations before income tax expense
Income tax expense (benefit) at the statutory rate of 30% (2006 – 30%)
Expenditure not deductible for tax
Share-based payments
Sale of investments not assessable
Exempt dividend
Unrealised foreign exchange gains and losses
Sundry items
Difference in overseas tax rates
Change in overseas tax rates
Prior year tax losses not previously recognised, now recognised
Unrecognised deferred tax assets
Deferred tax assets have not been recognised in respect
of the following items:
Deductible temporary differences
Unrecognised deferred tax assets
Deferred tax assets have not been recognised in respect
of the following items:
Deductible temporary differences
Amounts recognised in profit and loss
Employee benefits
Debt instruments
Amounts recognised in profit and loss
Employee benefits
Debt instruments
Opening balance at 1 January
Charged to the income statement
Charged to equity
Transfer of deferred tax balances to/(from) head entity
of the tax consolidated group
Closing balance before set–off at 31 December
Set-off of deferred tax liabilities
Closing balance at 31 December
Closing balance before set–off at 31 December
Set-off of deferred tax liabilities
Closing balance at 31 December
Set-off of deferred tax assets
Net deferred tax liabilities
Movements:
Opening balance at 1 January
(Credited)/charged to the income statement
Charged to equity
Charged on acquisition of subsidiary
Closing balance before set-off at 31 December
Set-off of deferred tax assets
Closing balance at 31 December
Buildings and other infrastructure
At cost
Accumulated depreciation
Total buildings and other infrastructure
Leasehold improvements
At cost
Accumulated amortisation
Total leasehold improvements
Plant and equipment
At cost
Accumulated depreciation
Total plant and equipment
Mining property and development assets1
At cost
Accumulated depreciation
Total mining property and development assets
Exploration and evaluation assets2
At cost
Accumulated depreciation
Total exploration and evaluation assets
Mine rehabilitation assets
At cost
Accumulated amortisation
Total mine rehabilitation assets
Total property, plant and equipment
Acquisition – business combination
Increase in provisions
Paid during the period
Unwind of discount (note 8)
Disposals
Foreign currency movement
The risk-free interest rate
Group performance and executive remuneration – unaudited
shareholder wealth
solid performance
dynamic market
Net profit/(loss) after tax attributable to members of Oxiana
value of salary packaged items
cash benefits
Total and performance related remuneration
executive remuneration : lương hành chính
remuneration performance
Exercise of share options and rights
Shares issued – Dividend
Reinvestment Plan
Equity compensation expense
Profit for the period
Exchange differences on translation
into presentation currency
Fair value movements
Foreign currency conversion
Dividend payments
Các anh chị giúp em tí ah. Em can ạm Em cần fa
EBITDA
Interest expense
Interest income
Tax expense
Depreciation and amortisation
Outside equity interest
Profit/(loss) attributable to discontinued operations
Franking percentage
Dividend payout ratio
Operating cash flow
Net cash/(debt)
Gearing (net debt: net debt and equity)
EBITDA Interest coverage
EBIT margin
Average return on equity
Average return on assets
Average return on capital employed
Fair value per share at grant date
Value of Total fixed optionsand variable and rights5 remuneration
Received on
exercise of
Received on exercise of options
Royalties
Profit/(loss) on sale of non-current assets
Profit/(loss) on sale of investments in controlled entities
Share of net profit/(loss) of associates and joint venture
partnerships accounted for using the equity method
Earnings per share for profit attributable to the ordinary equity holders of the Company
Basic earnings per share
Diluted earnings per share
Continuing operations
Basic earnings per share
Diluted earnings per share
Investments accounted for using the equity method
Property, plant and equipment
Intangible assets
Deferred tax assets
Derivative financial instruments
Investments accounted for using the equity method
Property, plant and equipment
Intangible assets
Deferred tax assets
Derivative financial instruments
Non-current liabilities
Interest bearing liabilities
Deferred tax liabilities
Provisions
Derivative financial instruments
Non-current liabilities
Interest bearing liabilities
Deferred tax liabilities
Provisions
Derivative financial instruments
Amounts recognised directly in equity
Exchange differences on translation into presentation currency
Net change in fair value of available for sale financial assets, net of tax
Changes in fair value of cash flow hedges, net of tax
Net expense recognised directly in equity
Profit for the year
Total recognised income for the year
Payments for property, plant and equipment and development
Proceeds from fixed asset disposal
Payments for purchase of subsidiaries
Cash acquired on purchase of subsidiaries
Equity raising by partly owned subsidiary
Cash outflow on disposal of subsidiary
Proceeds from sale of subsidiary
Payments for purchase of investments
Proceeds from sale of investments
Loans (to)/from subsidiaries and associates
Dividend received from subsidiaries
Net increase/(decrease) in cash and cash equivalents
Cash and cash equivalents at 1 January
Effects of exchange rate changes on cash and cash equivalents
Net increase/(decrease) in cash and cash equivalents
Finance costs
Interest costs
Accretion of interest on convertible note
Finance lease charges
Unwinding of discount on mine rehabilitation provision
Other borrowing costs
Finance costs
Interest costs
Accretion of interest on convertible note
Finance lease charges
Unwinding of discount on mine rehabilitation provision
Other borrowing costs
Depreciation and amortisation
Plant and equipment
Leasehold improvements
Buildings and other infrastructure assets
Mining property and development assets
Mine rehabilitation assets
Depreciation and amortisation
Plant and equipment
Leasehold improvements
Buildings and other infrastructure assets
Mining property and development assets
Mine rehabilitation assets
Financial instrument losses
Premium expense on foreign exchange options
Premium expense on gold put options
Rental expense relating to operating leases
Minimum lease payments
Share based compensation expenses
Performance rights
Executive retention shares
Executive share options
Defined contribution supejn expense
Numerical reconciliation of income tax expense to prima facie tax payable
Profit/(loss) from continuing operations before income tax expense
add income/(loss) from discontinued operations before income tax expense
Income tax expense (benefit) at the statutory rate of 30% (2006 – 30%)
Expenditure not deductible for tax
Share-based payments
Sale of investments not assessable
Exempt dividend
Unrealised foreign exchange gains and losses
Sundry items
Difference in overseas tax rates
Change in overseas tax rates
Prior year tax losses not previously recognised, now recognised
Unrecognised deferred tax assets
Deferred tax assets have not been recognised in respect
of the following items:
Deductible temporary differences
Unrecognised deferred tax assets
Deferred tax assets have not been recognised in respect
of the following items:
Deductible temporary differences
Amounts recognised in profit and loss
Employee benefits
Debt instruments
Amounts recognised in profit and loss
Employee benefits
Debt instruments
Opening balance at 1 January
Charged to the income statement
Charged to equity
Transfer of deferred tax balances to/(from) head entity
of the tax consolidated group
Closing balance before set–off at 31 December
Set-off of deferred tax liabilities
Closing balance at 31 December
Closing balance before set–off at 31 December
Set-off of deferred tax liabilities
Closing balance at 31 December
Set-off of deferred tax assets
Net deferred tax liabilities
Movements:
Opening balance at 1 January
(Credited)/charged to the income statement
Charged to equity
Charged on acquisition of subsidiary
Closing balance before set-off at 31 December
Set-off of deferred tax assets
Closing balance at 31 December
Buildings and other infrastructure
At cost
Accumulated depreciation
Total buildings and other infrastructure
Leasehold improvements
At cost
Accumulated amortisation
Total leasehold improvements
Plant and equipment
At cost
Accumulated depreciation
Total plant and equipment
Mining property and development assets1
At cost
Accumulated depreciation
Total mining property and development assets
Exploration and evaluation assets2
At cost
Accumulated depreciation
Total exploration and evaluation assets
Mine rehabilitation assets
At cost
Accumulated amortisation
Total mine rehabilitation assets
Total property, plant and equipment
Acquisition – business combination
Increase in provisions
Paid during the period
Unwind of discount (note 8)
Disposals
Foreign currency movement
The risk-free interest rate
Group performance and executive remuneration – unaudited
shareholder wealth
solid performance
dynamic market
Net profit/(loss) after tax attributable to members of Oxiana
value of salary packaged items
cash benefits
Total and performance related remuneration
executive remuneration : lương hành chính
remuneration performance
Exercise of share options and rights
Shares issued – Dividend
Reinvestment Plan
Equity compensation expense
Profit for the period
Exchange differences on translation
into presentation currency
Fair value movements
Foreign currency conversion
Dividend payments
Bạn nên lọc lại đi, nhiều từ trùng lặp và sắp xếp lung tung
Thứ nữa, là tách ra theo thứ tự chữ cái và đưa vào các topic đầu chữ cái phù hợp.
Như thế mọi người dễ giúp hơn.
Thứ nữa, là tách ra theo thứ tự chữ cái và đưa vào các topic đầu chữ cái phù hợp.
Như thế mọi người dễ giúp hơn.
C
0. Hệ thống TK kế toán doanh nghiệp bằng tiếng Anh
1. Từ điển thuật ngữ Kinh doanh và Tài chính Kế toán
2. Những địa chỉ cung cấp từ điển thuật ngữ kế toán
3. Nhờ dịch Anh-Việt: Một số thuật ngữ kế toán, tài chính...
4. Nhờ dịch Viêt-Anh: Một số thuật ngữ kế toán tài chính...
5. Một số thuật ngữ kế toán thông dụng (Việt-Anh)
6. Bảng dịch thuật một số thuật ngữ lĩnh vực ngân hàng
7. Thuật ngữ kế toán-kiểm toán
...
Các văn bản, tài liệu bằng tiếng Anh:
Quyết định 15
1. Từ điển thuật ngữ Kinh doanh và Tài chính Kế toán
2. Những địa chỉ cung cấp từ điển thuật ngữ kế toán
3. Nhờ dịch Anh-Việt: Một số thuật ngữ kế toán, tài chính...
4. Nhờ dịch Viêt-Anh: Một số thuật ngữ kế toán tài chính...
5. Một số thuật ngữ kế toán thông dụng (Việt-Anh)
6. Bảng dịch thuật một số thuật ngữ lĩnh vực ngân hàng
7. Thuật ngữ kế toán-kiểm toán
...
Các văn bản, tài liệu bằng tiếng Anh:
Quyết định 15
Sửa lần cuối bởi điều hành viên:
A
Dịch giúp một số từ trong quản trị tài chính
Xin chào mọi người,
Em có một số từ liên quan tài chính cần dịch sang tiếng Anh:
- Vòng quay các khoản phải thu/ phải trả
- Vòng quay hàng tồn kho/ tài sản
Chủ yếu là từ "vòng quay". Đơn vị tính là "vòng".
Em có thử dùng từ "cycle", không biết có đúng ko!?
Anh chị nào biết từ nào đúng chỉ giúp em, chân thành cảm ơn!
PS: Sáng nay có post 1 bài (lần đầu tiên) vì chưa đọc quy định đặt tên nên chắc bị xóa rồi. Sorry MOD vì đã vi phạm. Giờ em viết rõ ràng lại rồi!
Xin chào mọi người,
Em có một số từ liên quan tài chính cần dịch sang tiếng Anh:
- Vòng quay các khoản phải thu/ phải trả
- Vòng quay hàng tồn kho/ tài sản
Chủ yếu là từ "vòng quay". Đơn vị tính là "vòng".
Em có thử dùng từ "cycle", không biết có đúng ko!?
Anh chị nào biết từ nào đúng chỉ giúp em, chân thành cảm ơn!
PS: Sáng nay có post 1 bài (lần đầu tiên) vì chưa đọc quy định đặt tên nên chắc bị xóa rồi. Sorry MOD vì đã vi phạm. Giờ em viết rõ ràng lại rồi!
B
Bạn cho situation cụ thể, trong Borrowing cost, trong khai thuế??? thì có thể tìm ra cách dịch tương ứng.
B
Account Receivable/Payable Collection Period
Xem thêm ở đây nhé http://www.missouribusiness.net/docs/financial_ratios.asp
B
@ Bookwormgiang: bạn bỏ nguyên cả financial statements, cashflow, etc lên nhờ moi người dịch hộ chắc tiêu luôn 
Bạn chịu khó lên website mấy ngân hàng có báo cáo kiểm toán cả Anh cả Việt xem thêm trước, cái nào bí quá thì mang lên, chắc chắn mọi người sẽ không ngại.
Bạn chịu khó lên website mấy ngân hàng có báo cáo kiểm toán cả Anh cả Việt xem thêm trước, cái nào bí quá thì mang lên, chắc chắn mọi người sẽ không ngại. B
Thuật ngữ này cũng có thể hiểu như vậy. Nhưng nếu các bạn có làm phần mền ERP Thì nghiệp vụ này khá là phổ biến . Khi cho nhân viên tạm ứng và ứng trước nhà cung cấp sau đó nhân viên thanh toán công tác phí và payment công nợ cho khách hàng thì hệ thống bắt buộc phải clear các khoản đã ứng trên nên có thuận ngữ trên.
L
- The number of records.
- The number of reality.
- Dealing with difference after missing inventory
- Dealing with difference after excess inventory.
- The number of reality.
- Dealing with difference after missing inventory
- Dealing with difference after excess inventory.
Hiểu về bản chất trước khi dịch:
- Current Stock (qty): Số dư tồn kho tại thời điểm hiện thời chính là số lượng sổ sách.
- Physical Count (qty): Số lượng thực tế tức là số lượng theo kiểm kê
- Different Qty = Physical Count - Current Stock '// Số lượng chênh lệch giữa Current Stock và Physical Count
Different Qty < 0 --> thực tế kiểm kê thiếu so với sổ sách
Different Qty > 0 --> thực tế kiểm kê thừa so với sổ sách
Đấy, hiểu như thế rồi dịch thế nào cho đúng, chứ đừng có "Number of..." kiểu word by word mà buồn cười lắm.
C
forfeit billing: giúp tớ dịch sang Vietnamese với
Giúp tớ mấy từ này sang tiếng việt với:
- Time billing
- Forfeit Billing
- Price Billing
Tớ nhặt trong tài liệu quản lý tiệm giặt là, chưa hiểu nó nghĩa là gì
Xin cảm ơn trước.
Giúp tớ mấy từ này sang tiếng việt với:
- Time billing
- Forfeit Billing
- Price Billing
Tớ nhặt trong tài liệu quản lý tiệm giặt là, chưa hiểu nó nghĩa là gì
Xin cảm ơn trước.
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