Author: Buy Khmer Book

Deficit: Financial shortage that occurs when LIABILITIES exceed ASSETS.
“Deficit” សូមមើល “Budget Deficit” តាម Link => https://buykhmerbook.com/budget-deficit/ នេះ

<span style=”color: #ff0000″>Defalcation:</span> To misuse or embezzle funds.

“Defalcation” សូមមើល “Embezzlement” តាម Link => https://buykhmerbook.com/embezzlement/ នេះ

“Declared Capital” សូមមើល “Stated Capital” តាម Link => https://buykhmerbook.com/stated-capital/ នេះ

“Dead account” សូមមើល “Bad debt” តាម Link => https://buykhmerbook.com/bad-debt/ នេះ

“Dead loan” សូមមើល “Bad Debt” តាម Link => https://buykhmerbook.com/bad-debt/ នេះ

“Daybook cash journal” សូមមើល “Cash journal” តាម Link => https://buykhmerbook.com/cash-journal/ នេះ

“Daybook” សូមមើល “Journal” តាម Link => https://buykhmerbook.com/journal/ នេះ

“Daily posting” សូមមើល “Day-to-day posting” តាម Link => https://buykhmerbook.com/day-to-day-posting/ នេះ

“Cumulative amount” សូមមើល “Exchange risk” តាម Link => https://buykhmerbook.com/exchange-risk/ នេះ

“Cumulative amount” សូមមើល “Year-to-date-amount” តាម Link => https://buykhmerbook.com/year-to-date-amount/ នេះ

“Creditors’ ledger” សូមមើល “Account payable ledger, Purchase ledger” តាម Link => https://buykhmerbook.com/account-payable/

https://buykhmerbook.com/master-budget/ នេះ

“Cost of sales adjustment” សូមមើល “Cost of goods sold” តាម Link => https://buykhmerbook.com/costs-of-goods-sold នេះ

“Cost of money” សូមមើល “interest” តាម Link => https://buykhmerbook.com/interest/ នេះ

“Cost of direct inputs” សូមមើល “Prime cost” តាម Link => https://buykhmerbook.com/prime-cost/ នេះ

“Cost less scrap” សូមមើល “Depreciable cost” តាម Link => https://buykhmerbook.com/depreciable-cost/ នេះ

“Cost expiration” សូមមើល “Depreciation” តាម Link =>https://buykhmerbook.com/depreciation/ នេះ

“Cost distribution” សូមមើល “Cost allocation” តាម Link => https://buykhmerbook.com/cost-allocation/ នេះ

“Cost apportionment” សូមមើល “Cost allocation” តាម Link => https://buykhmerbook.com/cost-allocation/ នេះ

“Corporation tax” សូមមើល “Corporate income tax” តាម Link => https://buykhmerbook.com/corporate-income-tax/ នេះ

“Cooking the book” សូមមើល “Window dressing” តាម Link => https://buykhmerbook.com/window-dressing/ នេះ

“Controlling Ledger” សូមមើល “General ledger” តាម Link => https://buykhmerbook.com/general-ledger នេះ

សៀវភៅធំ/បញ្ជីធំ៖ សៀវភៅធំ ដែលមានគណនីរបាយការណ៍ហិរញ្ញវត្ថុរបស់អាជីវកម្ម។
General Ledger:​ A ledger training the finanlcial statement accounts of a business.
More about General Ledger: Collection of all ASSET, LIABILITY, owners EQUITY, REVENUE, and expense accounts.

“Controlling company” សូមមើល “Controlling corporation” តាម Link => https://buykhmerbook.com/controlling-corporation/ នេះ

“Continuity principle” សូមមើល “Consistency principle” តាម Link => https://buykhmerbook.com/consistency-principle/ នេះ

“Contract amount” សូមមើល “Contract value” តាម Link => https://buykhmerbook.com/contract-value/ នេះ

“Compulsory audit”សូមមើល “Legal audit” តាម Link => https://buykhmerbook.com/legal-audit/ នេះ

“Completed Product” សូមមើល “Finished goods” តាម Link => https://buykhmerbook.com/finished-goods/ នេះ

“Combined Cost” សូមមើល “Joint Cost” តាម Link => https://buykhmerbook.com/joint-cost/ នេះ

“Collective Account” សូមមើល “Controlling Account” តាម Link => https://buykhmerbook.com/controlling-account/ នេះ

“Closing Inventory” សូមមើល “Ending Inventory” តាម Link => https://buykhmerbook.com/ending-inventory/ នេះ

“Closing Balance” សូមមើល “Ending Balance” តាម Link => https://buykhmerbook.com/ending-balance/ នេះ

Clean Opinion: AUDIT opinion not qualified for any material scope restrictions nor departures from GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP). Also known as UNQUALIFIED OPINION.

“Clean Opinion” សូមមើល “Unqualified opinion” តាម Link => https://buykhmerbook.com/unqualified-opinion/ នេះ

“Circulating asset” សូមមើល “Current asset” តាម Link => https://buykhmerbook.com/current-asset-ca/ នេះ

“Check kiting” សូមមើល “kiting” តាម Link => https://buykhmerbook.com/kiting/ នេះ

“Check in Transit” សូមមើល “outstanding check” តាម Link => https://buykhmerbook.com/outstanding-check/ នេះ

“Chattel” សូមមើល “Personal Property” តាម Link => https://buykhmerbook.com/personal-property/ នេះ

“Chance Variances” សូមមើល “Random Variances” តាម Link => https://buykhmerbook.com/random-variances/ នេះ

“Casual Audit” សូមមើល “Surprise audit” តាម Link => https://buykhmerbook.com/surprise-audit/ នេះ

“Cash Voucher” សូមមើល “Payment voucher” តាម Link => https://buykhmerbook.com/payment-voucher/ នេះ

“Cash flow per common” សូមមើល “Cash flow per share” តាម Link => https://buykhmerbook.com/cash-flow-per-share នេះ

“Cash Book” សូមមើល “Cash Journal” តាម Link => https://buykhmerbook.com/cash-journal/ នេះ

“Cash and equivalent” សូមមើល “Cash asset” តាម Link => https://buykhmerbook.com/cash-asset/ នេះ

“Capital invested” សូមមើល “Owner’s Capital” តាម Link => https://buykhmerbook.com/owners-capital/ នេះ

“Capital interest” សូមមើល “dividend” តាម Link => https://buykhmerbook.com/dividend/ នេះ

“Capital gain dividend” សូមមើល “Capital gains dividend”តាម Link => https://buykhmerbook.com/capital-gains-dividend/ នេះ

“Capital Equity” សូមមើល “Partner’s Equity” តាម Link => https://buykhmerbook.com/partners-equity/ នេះ

“Capital Expense” សូមមើល “Capex” តាម Link => https://buykhmerbook.com/capex/ នេះ

“Capital Equation” សូមមើល “Accounting Equation” តាម Link => https://buykhmerbook.com/accounting-equation/ នេះ

“Capital Cost” សូមមើល “Cost of Capital” តាម Link => https://buykhmerbook.com/cost-of-capital/ នេះ

“Capacity Volume Variance” សូមមើល “Capacity Variance” តាម Link => https://buykhmerbook.com/capacity-variance/ នេះ

“Calculated Income” សូមមើល “Taxable Income” តាម Link => https://buykhmerbook.com/taxable-income/ នេះ

“Business Voucher” សូមមើល “Supporting Document” តាម Link => https://buykhmerbook.com/supporting-document/ នេះ

“Business Cost” សូមមើល “Business Expense” តាម Link => https://buykhmerbook.com/business-expense/ នេះ

“Budget Surplus” សូមមើល “Surplus” តាម Link => https://buykhmerbook.com/surplus/ នេះ

“Bought Ledger” សូមមើល “Purchase ledger” តាម Link => https://buykhmerbook.com/purchase-ledger/ នេះ

“Book Transaction” សូមមើល “Accounting Transaction” តាម Link => https://buykhmerbook.com/accounting-transaction/ នេះ

“Book of first entry” សូមមើល “book of original entry” តាម Link => https://buykhmerbook.com/book-of-original-entry/ នេះ

“Bookkeeping Without Book” សូមមើល “bookless accounting system” តាម Link => https://buykhmerbook.com/bookless-accounting-system/ នេះ

“Bookkeeping Transaction” សូមមើល “Accounting Transaction” តាម Link => https://buykhmerbook.com/accounting-transaction/ នេះ

“Bookkeeping Profit” សូមមើល “Fictitious profit” តាម Link => https://buykhmerbook.com/fictitious-profit/ នេះ

“bookkeeping formula” សូមមើល “Accounting Equation” តាម Link => https://buykhmerbook.com/accounting-equation/ នេះ

“bookkeeping equation” សូមមើល “accounting equation” តាម Link => https://buykhmerbook.com/accounting-equation/ នេះ

“Bookkeeping Cycle” សូមមើល “Accounting cycle” តាម Link => https://buykhmerbook.com/accounting-cycle/ នេះ

“Book Inventory” សូមមើល “Perpetual Inventory” តាម Link => https://buykhmerbook.com/perpetual-inventory/ នេះ

“Book Income” សូមមើល “Net income per book” តាម Link => https://buykhmerbook.com/net-income-per-books/ នេះ

“Book Debt” សូមមើល “Account receivable” តាម Link => https://buykhmerbook.com/account-receivable/ នេះ

“Book audit” សូមមើល “Paper Audit”តាម Link => https://buykhmerbook.com/paper-audit/ នេះ

“Bonus Issue” សូមមើល “Bonus Share” តាម Link => https://buykhmerbook.com/bonus-share/ នេះ

“Bonus Dividend” សូមមើល “Extra Dividend” តាម Link => https://buykhmerbook.com/extra-dividend/ នេះ

“Bond Interest rate” សូមមើល “Coupon Rate” តាម Link => https://buykhmerbook.com/coupon-rate/ នេះ

“Bill of Debt” សូមមើល “Promissory note” តាម Link => https://buykhmerbook.com/promissory-note/ នេះ

“Bill Obligatory” សូមមើល “Promissory note” តាម Link => https://buykhmerbook.com/promissory-note/ នេះ

“Before-tax income” សូមមើល “pretax accounting income” តាម Link => https://buykhmerbook.com/pretax-accounting-income/ នេះ

“Basis of Audit” សូមមើល “Auditing Standard” តាម Link => https://buykhmerbook.com/auditing-standard/ នេះ

“Basic Profit” សូមមើល “Contribution Margin” តាម Link => https://buykhmerbook.com/contribution-margin/ នេះ

“Balance Sheet Identity” សូមមើល “Accounting Equation” តាម Link => https://buykhmerbook.com/accounting-equation/ នេះ

“Balance Sheet Exposure” សូមមើល “Accounting Exposure” តាម Link => https://buykhmerbook.com/accounting-exposure/ នេះ

“Balance Sheet Equation” សូមមើល “Accounting Equation” តាម Link => https://buykhmerbook.com/accounting-equation/ នេះ

“Auditor’s Standard Report” សូមមើលង “Unqualified Report” តាម Link => https://buykhmerbook.com/unqualified-report/ នេះ

“Audit Standard” សូមមើល “Auditing Standard” តាម Link => https://buykhmerbook.com/auditing-standard/ នេះ

“Audit Evidence” សូមមើល “Evidential Matter” តាម Link => https://buykhmerbook.com/evidential-matter/ នេះ

“Administrative Audit” សូមមើល “Internal audit, Operating audit, Pre-emptive audit” តាម Link => https://buykhmerbook.com/internal-audit/
https://buykhmerbook.com/operating-audit/
https://buykhmerbook.com/pre-emptive-audit/នេះ

“Account of Business” សូមមើល “Income Statement” តាម Link => https://buykhmerbook.com/income-statement/ នេះ

“Accounting Model” សូមមើល “Standard accounting procedures” តាម Link =>https://buykhmerbook.com/standard-accounting-procedures/នេះ

“Accounting Document” សូមមើល “Supporting Document” តាម Link => https://buykhmerbook.com/supporting-document/ នេះ

“Accountant in Charge” សូមមើល “In Charge Auditor” តាម Link => https://buykhmerbook.com/in-charge-auditor/ នេះ

“Account Analysis” សូមមើល “Account Method” តាម Link => https://buykhmerbook.com/account-method/  នេះ

“Accounting Statement” សូមមើល “Financial Statement” តាម Link => https://buykhmerbook.com/financial-statement/ នេះ

“Acceptance Receivable” សូមមើល “Bill Receivable” តាម Link => https://buykhmerbook.com/bill-receivable/  នេះ

“Acceptance Payable” សូមមើល “Bill Payable” តាម Link => https://buykhmerbook.com/bill-payable/ នេះ

“Abstract” សូមមើល “Trial Balance” តាម Link =>https://buykhmerbook.com/trial-balance /នេះ

របាយការណ៍លទ្ធផល និងរបាយការណ៍ប្រាក់ចំណេញបម្រុងទុកបញ្ចូលគ្នាតាមច្រើនដំណាក់៖ ការបញ្ចូលគ្នានៃរបាយការណ៍លទ្ធផល និងរបាយការណ៍ប្រាក់ចំណេញបម្រុងទុកត្រូវបានរៀបចំឡើងតាមវិធីសាស្ត្រច្រើនដំណាក់។
Multiple-step combined income and retained earnings statement:​ A combined income and retained earnings Statement prepared under the multiple-step approach.
 

វិធីបង្ហាញមានច្រើនដំណាក់ ឬច្រើនជំហាន៖ វិធីសាស្រ្តនៃការរៀបចំរបាយការណ៍លទ្ធផលដោយផលចំណូល និងចំណាយត្រូវបន្ស៊ីគ្នាក្នុងជំហានជាច្រើន ដើម្បីបានលេខសរុបបណ្ដោះអាសន្នមួយ។
Multiple-step approach:​ Income statement preparation method by which revenues and expresses are matched in several steps to get the interim totals.

ការកត់ត្រាច្រើនដង៖ គណនេយ្យរដ្ឋាភិបាលដែលបានចុះចូលបានធ្វើឡើងទៅលើមូលនិធិច្រើនជាងមួយ ពេលដែលមានមូលនិធិពីរ ឬច្រើនហើយមូលនិធិនីមួយៗត្រូវមានអនុម័តលើកប្រតិបត្តិការ។
Multiple recording: ​The government accounting under which entries are made in more than one fund, when there are two or more funds each having authority over the transaction.

វិធីសាស្រ្តបញ្ជីកាពហុគណនី៖ បញ្ជីកាបញ្ជីធំលំអិត បញ្ជីធំទូទៅដោយផ្តិតក្រដាសកាបោនលើសំណេរតែមួយ។
Multiple posting method:​The posting of entries into the detailed ledger as well as into the general ledger by carbon papers in one writing.

ពហុគុណនៃការគិតថ្លៃដើម៖ ការប្រើប្រាស់វិធីសាស្រ្តផ្សេងៗគ្នា នៅក្នុងការកំណត់ថ្លៃដើមចំពោះរោងចក្រដូចគ្នា។
Multiple costing:​ Using different costing methods in the same factory.

គណនីពហុទ្រព្យសកម្ម៖ គណនីដែលមានទ្រព្យសកម្មច្រើនជាងមួយ វាត្រូវបានបង្កើតឡើងក្នុងគោលបំណងធ្វើការកាត់រំលស់ ឬការកាត់បន្ថយថ្លៃស្រង់ដើមមកវិញ។
Multiple asset account:​ An account containing more than one asset, created for the purpose of depreciation or cost recovery deductions.

ទ្រព្យសម្បត្តិដែលអាចផ្លាស់ទីកន្លែងបាន៖ ១-ទ្រព្យសម្បត្តិដែលពុំស្ថិតនៅនឹងមួយកន្លែង ឬចង់ក្លាយជាផ្នែកអចិន្ត្រៃយ៍នៃអចលនទ្រព្យមួយ។ ២-ទ្រព្យផ្ទាល់ខ្លួន។
Movable property:​ 1-the property that is not fixed in place or intended to be a permanent part of immovable property. 2-personal property.

ការធ្វើសវនកម្មលើសីលធម៌បុគ្គល៖ ការធ្វើសវនកម្មទៅលើសីលធម៌របស់និយោជិកនៅក្នុងអង្គភាពអាជីវកម្មមួយ។
Morale audit:​ An audit of the employee’s morale in an organization.

តារាងតុល្យភាពប្រចាំខែ៖ តារាងតុល្យភាពដែលរៀបចំជារៀងរាល់ខែ។
Monthly trail balance:​ The trail balance prepared monthly.