Category: Dictionary (Accounting, Tax, Auditing)

“Variable budget” សូមមើល “Flexible budget” តាម Link => https://buykhmerbook.com/flexible-budget/ នេះ

“Value-decease schedule” សូមមើល “Depreciation Schedule” តាម Link => https://buykhmerbook.com/depreciation-schedule/ នេះ

“Visible balance” សូមមើល “Balance of trade” តាម Link => https://buykhmerbook.com/balance-of-trade/ នេះ

“Vertical working paper” សូមមើល “Three-division vertical working paper” តាម Link => https://buykhmerbook.com/three-division-vertical-working-paper/ នេះ

“Vertical Balance sheet” សូមមើល “Financial position statement” តាម Link => https://buykhmerbook.com/financial-position-statement/ នេះ

Velocity:​ Rate of spending, or turnover of money- in other words, how many times a dollar is spent in a given period of time.

“Variable factory overhead” សូមមើល “Variable overhead” តាម Link => https://buykhmerbook.com/variable-overhead/ នេះ

“Wear and Tear” សូមមើល “Physical depreciation” តាម Link => https://buykhmerbook.com/physical-depreciation/ នេះ

“Wage cost” សូមមើល “Labor cost” តាម Link => https://buykhmerbook.com/labor-cost/ នេះ

“Wage audit” សូមមើល “Payroll audit” តាម Link => https://buykhmerbook.com/payroll-audit/ នេះ

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

“Word accounting” សូមមើល “International accounting” តាម Link => https://buykhmerbook.com/international-accounting/ នេះ

Yellow book:​ Written by the GENERAL ACCOUNTABILITY OFFICE, the yellow book sets forth standards to be followed in auditing the FINANCIAL STATEMENTS of entities that receive federal financial assistance. “Yellow Book” is the name given to “Government Auditing Standards” issued by the Comptroller General of the United States which contains standards for audits of government organizations, programs, activities and functions, and of government assistance received by contractors, nonprofit organizations and other nongovernment organizations.

“Yellow book” សូមមើល “Government Auditing Standards” តាម Link => https://buykhmerbook.com/government-auditing-standards-gas/ នេះ

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

“Statement of surplus analysis” សូមមើល “retained earnings statement” តាម Link => https://buykhmerbook.com/retained-earnings-statement/ នេះ

“Statement of realization and liquidation” សូមមើល “liquidation account” តាម Link => https://buykhmerbook.com/liquidation-account/ នេះ

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

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

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

“Statement of net worth” សូមមើល “Statement of stockholders’ equity” តាម Link => https://buykhmerbook.com/statement-of-stockholders-equity/ នេះ

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

“Statement of liquidation” សូមមើល “liquidation account” តាម Link => https://buykhmerbook.com/liquidation-account/ នេះ

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

“Statement of consolidated income” សូមមើល “Consolidated income statement” តាម Link => https://buykhmerbook.com/consolidated-income-statement/ នេះ

“Statement of condition” សូមមើល “Balance sheet” តាម Link => https://buykhmerbook.com/balance-sheet/ នេះ

“Statement of changes in retained earnings” សូមមើល “Retained earnings statement” តាម Link => https://buykhmerbook.com/retained-earnings-statement/ នេះ

“Statement of cash receipts and disbursements” សូមមើល “Cash flow statement” តាម Link => https://buykhmerbook.com/cash-flow-statement/ នេះ

“Statement of cash flow” សូមមើល “Cash flow statement” តាម Link => https://buykhmerbook.com/cash-flow-statement/ នេះ

“Statement of assets and liabilities” សូមមើល “Balance sheet” តាម Link => https://buykhmerbook.com/balance-sheet/ នេះ

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

“Standing cost” សូមមើល “Fixed cost” តាម Link => https://buykhmerbook.com/fixed-cost/ នេះ

“Standard report” សូមមើល “Unqualified report” តាម Link => https://buykhmerbook.com/unqualified-report/ នេះ

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

“Standard direct labor cost” សូមមើល “Standard labor cost” តាម Link => https://buykhmerbook.com/standard-labor-cost/ នេះ

“Standard audit report” សូមមើល “Unqualified report” តាម Link => https://buykhmerbook.com/unqualified-report/ នេះ

“Stake” សូមមើល “Equity” តាម Link => https://buykhmerbook.com/equity-2/ នេះ

“Staff expense” សូមមើល “Personal expense” តាម Link => https://buykhmerbook.com/personal-expense/ នេះ

“Staff audit” សូមមើល “Internal audit” តាម Link => https://buykhmerbook.com/internal-audit/នេះ

“Staff assistant” សូមមើល “Staff auditor” តាម Link => https://buykhmerbook.com/staff-auditor// នេះ

“Specification cost” សូមមើល “Direct cost, standard cost” តាម Link =>
https://buykhmerbook.com/direct-cost/

https://buykhmerbook.com/standard-cost/ នេះ

“Special order cost system” សូមមើល “Job order cost system” តាម Link => https://buykhmerbook.com/job-order-cost-system/ នេះ

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

“Special daybook” សូមមើល “Special journal” តាម Link => https://buykhmerbook.com/special-journal/ នេះ

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

“Solvency ratio” សូមមើល “Equity-debt ratio, Equity-to-asset ratio” តាម Link =>
https://buykhmerbook.com/equity-debt-ratio/

https://buykhmerbook.com/equity-to-asset-ratio/ នេះ

“Software control” សូមមើល “Computer control” តាម Link => https://buykhmerbook.com/computer-control/ នេះ

“Social overhead capital” សូមមើល “Social capital” តាម Link => https://buykhmerbook.com/social-capital/ នេះ

“Social dividend” សូមមើល “Negative income tax” តាម Link => https://buykhmerbook.com/negative-income-tax/ នេះ

“Social goods” សូមមើល “Social capital” តាម Link => https://buykhmerbook.com/social-capital/ នេះ

“Social accounting” សូមមើល “National economic accounting” តាម Link => https://buykhmerbook.com/national-economic-accounting/ នេះ

“Slip system” សូមមើល “Bookless accounting system” តាម Link => https://buykhmerbook.com/bookless-accounting-system/ នេះ

“Sliding budget” សូមមើល “Flexible budget” តាម Link => https://buykhmerbook.com/flexible-budget/ នេះ

“Sleeping partner” សូមមើល “Silent partner” តាម Link => https://buykhmerbook.com/silent-partner/ នេះ

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

“Skeleton account” សូមមើល “T-account” តាម Link => https://buykhmerbook.com/t-account/ នេះ

“Site audit” សូមមើល “Field audit” តាម Link => https://buykhmerbook.com/field-audit/ នេះ

“Single cost” សូមមើល “Production cost per unit” តាម Link => https://buykhmerbook.com/production-costs-per-unit/ នេះ

“Simple negligence” សូមមើល “negligence” តាម Link => https://buykhmerbook.com/negligence/ នេះ

“Should-cost” សូមមើល “Standard cost” តាម Link => https://buykhmerbook.com/standard-cost/ នេះ

“”should be” cost” សូមមើល “Standard cost” តាម Link => https://buykhmerbook.com/standard-cost/ នេះ

“Short-term liability” សូមមើល “Current liability” តាម Link => https://buykhmerbook.com/current-liability-cl/ នេះ

“Short-term financial liability” សូមមើល “Current liability” តាម Link => https://buykhmerbook.com/current-liability-cl/ នេះ

Stockholders’ Equity:​ The OWNER’S EQUITY in a CORPORATION.

“Shareholder’s equity” សូមមើល “Stockholder’s equity” តាម Link => https://buykhmerbook.com/stockholders-equity/ នេះ

“Shareholder” សូមមើល “Stockholder” តាម Link => https://buykhmerbook.com/stockholder/ More about Shareholder:​ Owner of one or more shares of stock in a CORPORATION.

“Share bonus” សូមមើល “Stock dividend” តាម Link => https://buykhmerbook.com/stock-dividend/ នេះ

“Settlement of debt” សូមមើល “Debt repayment” តាម Link => https://buykhmerbook.com/debt-repayment/ នេះ

“Service unit method” សូមមើល “Production method” តាម Link => https://buykhmerbook.com/production-method/ នេះ

“Service department cost” សូមមើល “Service cost” តាម Link => https://buykhmerbook.com/service-cost/ នេះ

“Service center” សូមមើល “Service department” តាម Link => https://buykhmerbook.com/service-department/ នេះ

“Separation of duties” សូមមើល “Segregation of duties” តាម Link => https://buykhmerbook.com/segregation-of-duties/ នេះ

“Separate account” សូមមើល “Segregated asset account” តាម Link => https://buykhmerbook.com/segregated-asset-account/ នេះ

“Senior share” សូមមើល “Preferred stock” តាម Link => https://buykhmerbook.com/preferred-stock/ នេះ

“Semi-variable budget” សូមមើល “Flexible budget” តាម Link => https://buykhmerbook.com/flexible-budget/ នេះ

“Semi-annual statement” សូមមើល “half-yearly financial statement” តាម Link => https://buykhmerbook.com/half-yearly-financial-statement/ នេះ

“Security specific risk” សូមមើល “Unsystematic risk” តាម Link => https://buykhmerbook.com/unsystematic-risk/ នេះ

“Sectional balance sheet” សូមមើល “Classified balance sheet” តាម Link => https://buykhmerbook.com/classified-balance-sheet/ នេះ

“Scope paragraph” សូមមើល “Scope section” តាម Link => https://buykhmerbook.com/scope-section/ នេះ

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

“Scheduled cost” សូមមើល “Standard cost” តាម Link => https://buykhmerbook.com/standard-cost/ នេះ

“Savings” សូមមើល “Personal saving” តាម Link => https://buykhmerbook.com/personal-savings/ នេះ

“Sampling audit” សូមមើល “Audit test” តាម Link => https://buykhmerbook.com/audit-test/ នេះ

“Sales to fixed assets” សូមមើល “Fixed asset turnover” តាម Link => https://buykhmerbook.com/fixed-asset-turnover/ នេះ

“Sales percentage method” សូមមើល “income statement approach” តាម Link => https://buykhmerbook.com/income-statement-approach/ នេះ

“Sales cost” សូមមើល “Cost of goods sold” តាម Link => https://buykhmerbook.com/cost-of-goods-sold/ នេះ

“Safety stock” សូមមើល “margin of safety” តាម Link => https://buykhmerbook.com/margin-of-safety/ នេះ

“Running audit” សូមមើល “Daily audit” តាម Link => https://buykhmerbook.com/daily-audit/ នេះ

“Rubricated account” សូមមើល “special account” តាម Link => https://buykhmerbook.com/special-account/ នេះ

“Rolling capital” សូមមើល “Working capital” តាម Link => https://buykhmerbook.com/working-capital/ នេះ

“Revenue received in advance” សូមមើល “Deferred revenue” តាម Link => https://buykhmerbook.com/deferred-revenue/ នេះ

“Responsibility audit” សូមមើល “Operational audit” តាម Link => https://buykhmerbook.com/operational-audit/ នេះ

“Reserve for contingencies” សូមមើល “Contingency reserve” តាម Link => https://buykhmerbook.com/contingency-reserve/ នេះ

“Research and development expenditure” សូមមើល “Research and development cost” តាម Link => https://buykhmerbook.com/research-and-development-cost/ នេះ

“Rep letter” សូមមើល “Representation letter” តាម Link => https://buykhmerbook.com/representation-letter/ នេះ

“Repeat audit” សូមមើល “Repeating audit” តាម Link => https://buykhmerbook.com/repeating-audit/ នេះ

“Relief” សូមមើល “tax credit” តាម Link => https://buykhmerbook.com/tax-credit/ នេះ

“Reliability level” សូមមើល “Confidence level” តាម Link => https://buykhmerbook.com/confidence-level/ នេះ

“Regular account” សូមមើល “Periodical audit” តាម Link => https://buykhmerbook.com/periodical-audit/ នេះ

“Recurring audit” សូមមើល “repeating audit” តាម Link => https://buykhmerbook.com/repeating-audit/ នេះ

“Recovery value” សូមមើល “Salvage value” តាម Link => https://buykhmerbook.com/salvage-value/ នេះ

“Reconciliation of cash receipts and payments” សូមមើល “Reconciliation of bank account” តាម Link => https://buykhmerbook.com/reconciliation-of-bank-account/ នេះ