Notes and Vocab
Notes and Vocab
Notes and Vocab
2–G 3–C
1 depreciations
2 disincentives > < incentives
3 progressive
4 proponents
5 self-employed
6 money laundering/
7 perks
8 tax shelter
9 deductive (adj)
10 a tax haven
1-Tax: thuế
2-Registrate: đăng ký thuế
3-Imposea tax: ấn định thuế
4-Refund of tax: thủ tục hoàn thuế
5- Tax offset: bù trừ thuế
6-Examine: kiểm tra thuế
7-Declare: khai báo thuế
8-License tax: thuế môn bài
9-Company income tax: thuế thu nhập doanh nghiệp
10-Personal income tax: thuế thu nhập cá nhân
11-Value added tax: thuế giá trị gia tăng
12-Income tax: thuế thu nhập
13-Input sales tax: thuế giá trị gia tăng đầu vào
14-Output sales tax: thuế giá trị gia tăng đầu ra
15-Capital transfer tax: thuế chuyển nhượng vốn
16-Export/Import tax: thuế xuất, nhập khẩu
17-Registration tax: thuế trước bạ
18-Excess profits tax: thuế siêu lợi nhuận
19-Indirect tax: thuế gián thu
20-Direct tax: thuế trực thu
21-Tax rate: thuế suất
22-Tax policy: chính sách thuế
23-Tax cut: giảm thuế
24-Tax penalty: tiền phạt thuế
25-Taxable: chịu thuế
26-Tax fraud: gian lận thuế
27-Tax avoidance: tránh thuế
28-Tax evasion: sự trốn thuế
29-Tax abatement: sự khấu trừ thuế
30-E – file: hồ sơ khai thuế bằng điện tử
31-Filling of return: việc khai, nộp hồ sơ, tờ khai thuế
32-Form: mẫu đơn khai thuế
33-Assessment period: kỳ tính thuế
34-Tax computation: việc tính thuế
35-Term: kỳ hạn thuế
36-Register of tax: sổ thuế
37-Tax incentives: ưu đãi thuế
38-Tax allowance: trợ cấp thuế
39–Tax preparer: người giúp khai thuế
40-Tax year: năm tính thuế
41-Tax dispute: các tranh chấp về thuế
42-Tax liability: nghĩa vụ thuế
43-Taxpayer: người nộp thuế
44-Authorize (v): ủy quyền
45- tax official: chuyên viên thuế
46- tax inspector: thanh tra thuế
47-Tax directorate: tổng cục thuế
48-Director general: tổng cục trưởng
49-Tax department: cục thuế
50-Tax authorities: hội đồng thuế
Tax exemption (n)
ACCOUNTING
Vocabularies
- Identify (v) – identification
- Measure (v)
- Record (v) = to file sth
- Record (n) = data recorded
- Classify (v) – classification
- Communicate + (accounting/financial information)
= provide / disclose + sth + to sbd
Basic accounting equation:
Assets = Liabilities + Equity
- Financial / economic + transactions/ businesses
- Bookkeeping
- Methods of bookkeeping:
+ single-entry bookkeeping
+ double-entry bookkeeping
- Ascertain = identify
- Journals (n) = books of original
- Journalize (v) = record in a journal
- Source documents = original documents
- Income statement = profit and loss account
- Trial balance
- Final accounts
- Purchase day book
- Cash book / pretty book
- Sales day book
- Purchases return day book
- Ledger
- Period (n)
- Periodic(ally) = weekly/ monthly/ quarterly/
- Produce = prepare = construct + financial statements
- Post = transfer + records from journals to a ledger
- Double entry bookkeeping means that every transaction is recorded in at least 2
accounts at the same time.
Topic questions:
1. What are different types of accounts?
2. What are accounting books?
3. What are advantages of double entry system?
4. What is the general accounting process?
(responsibilities/ tasks of accountants)
5. What are financial statements? What information do they disclose?
6. Types of accounting information:
+ financial accounting information
+ management accounting information
+ tax accounting information
(who use? For what purposes? Its characteristics? )
Example
2. Personal Accounts
Example
Accounts Debit/
Rule Applied
Involved Credit
The final result of all nominal accounts is either profit or loss which is
then transferred to the capital account.
Example
Accounts Debit/
Rule Applied
Involved Credit
Nominal A/C –
Purchase A/C Debit
Dr. all expenses