Nếu bạn đang trong quá trình học từ vựng tiếng Nhật thì nhất định không thể bỏ qua những từ vựng tiếng Nhật chuyên ngành Kế toán đâu nhé. Giờ thì hãy cùng Nhật ngữ ASAHI bắt đầu bài viết ngay thôi!
[ Từ vựng tiếng Nhật] Chủ đề chuyên ngành kế toán
Tài sản (資産)
Tài sản lưu động (流動資産)
1 | Cash on hand | 手元現金/手持ち現金 | tiền mặt |
2 | Cash in bank | 預金現金 | tiền gửi ngân hàng |
3 | Promisery notes, bill of exchange | 受取手形 | hối phiếu |
4 | Receivables | 売掛金/未収金 | phải thu của khách hàng |
5 | Prepayments | 前払い・前渡金 | các khoản trả trước |
6 | Suspense payment | 仮払い | tạm ứng |
7 | Allowance for bad debt | 貸倒引立て金 | dự phòng nợ khó đòi |
8 | Raw material | 材料 | nguyên vật liệu |
9 | Tools (unused consumables) | 道具・未使用消耗品 | công cụ, dụng cụ |
10 | Inventories | 製品・商品・棚卸資産 | hàng tồn kho |
Tài sản cố định (固定資産)
1 | Tangible fixed assets | 有形固定資産 | Tài sản cố định hữu hình |
2 | Plants, equipment | 建物・物件・機械・設備 | nhà xưởng, thiết bị, máy móc |
3 | Depreciation, accumulated depr. | 減価償却費・累計減価償却費 | khấu hao, khấu hao lũy kế |
4 | Intangible fixed assets | 無形固定資産 | Tài sản cố định vô hình |
5 | Bonds, stocks | 有価証券 | trái phiếu, cổ phiếu |
6 | Land used right | 土地使用権 | quyền sử dụng đất |
7 | Licenses, patents | 特許使用権 | quyền sở hữu trí tuệ |
Nợ và Vốn chủ sở hữu (負債及び資本)
Nợ (負債)
1 | Short term liabilities | 短期負債 | Nợ ngắn hạn |
2 | Short term loans | 短期借入金 | vay ngắn hạn |
3 | Payables to suppliers | 買掛金 | phải trả nhà cung cấp |
4 | Unpaid taxes | 未払い租税 | thuế phải trả |
5 | Other payables | 未払い金 | các khỏan phải trả khác |
6 | Longterm labilities | 長期負債 | Nợ dài hạn |
7 | Longterm loans | 長期借入金 | vay dài hạn |
8 | Bonds | 社債 | trái phiếu |
9 | Mortgages | 担保ローン | khoản vay có thế chấp |
10 | Financial lease | 長期ファイナンスリース | thuê tài chính dài hạn |
Vốn chủ sở hữu (資本)
1 | Owner’s capital | 資本金 | vốn góp |
2 | Withdrawal | 引き出し | phần rút vốn |
3 | Retained earnings | 剰余利益 | lợi nhuận để lại |
4 | Unsolved income | 準備利益・未処理利益 | lợi nhuận chưa xử lý |
5 | Undistributed income | 未配当利益 | lợi nhuận chưa phân phối |
6 | Bonus Allowance | 賞与積立金 | quỹ dự phòng thưởng nhân viên |
7 | Welfare allowance | 厚生積立金 | quỹ phúc lợi |
Báo cáo thu nhập (損益計算書)
1 | Gross sales | 売上高 | Doanh thu gộp |
2 | Sales return, sales discount | 売上返品・売上割引 | hàng trả về, giảm giá hàng bán |
3 | Net sales | 純売上高 | Doanh thu thuần |
4 | Cost Of Goods Sold | 売上原価 | Chi Phí Hàng Bán |
5 | Raw materials | 原材料費 | chi phí nguyên vật liệu |
6 | Directlabour’s labour | 直接人件費 | chi phí nhân công trực tiếp |
7 | Unpaid bonus | 未払い賞与金 | thưởng nhân viên |
8 | Fuel expense | 燃料費 | chi phí nhiên liệu |
9 | Processing fee | 加工費 | chi phí gia công |
10 | Consumables | 消耗費 | chi tiêu tiêu dùng |
11 | Tools | 道具 | công cụ |
12 | Depreciations | 減価償却費 | chi phí khấu hao |
13 | Factory rental expenses | 工場レンタル | chi phí thuê nhà máy |
14 | Water, gas, electricity | 光熱費 | chi phí điện, nước.. |
15 | Gross Margin Profit | 売上総利益 | Lợi nhuận gộp |
16 | Sales expenses | 販売費 | Chi phí bán hàng |
17 | Salaries | 人件費 | chi phí nhân công |
18 | Unpaid bonus | 未払い賞与 | thưởng nhân viên |
19 | Depreciations | 減価償却費 | chi phí khấu hao |
20 | Advertising expenses | 宣伝費 | chi phí quảng cáo |
21 | Promotion expenses | 販促費 | chi phí khuyến mãi |
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