Category: Dictionary (Accounting, Tax, Auditing)

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

“Position audit” សូមមើល “Situation audit” តាម Link => https://buykhmerbook.com/situation-audit/ នេះ

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

“Planned value” សូមមើល “Planned budget” តាម Link => https://buykhmerbook.com/planned-budget/ នេះ

“Physical walk-through” សូមមើល “Physical inspection” តាម Link => https://buykhmerbook.com/physical-inspection/ នេះ

“Physical asset” សូមមើល “Tangible asset” តាម Link => https://buykhmerbook.com/tangible-asset/ នេះ

Petty cash:​ A small amount of CASH that a company keeps on hand to pay for minor expenses in an office.

“Petty cash” សូមមើល “Imprest fund” តាម Link => https://buykhmerbook.com/imprest-fund/ នេះ

“Per unit variable costs” សូមមើល “variable costs per unit” តាម Link => https://buykhmerbook.com/variable-costs-per-unit/ នេះ

“Personal capital asset” សូមមើល “Capital asset” តាម Link => https://buykhmerbook.com/capital-asset/នេះ

“Permanent record” សូមមើល “Permanent book” តាម Link => https://buykhmerbook.com/permanent-book/ នេះ

“Perks” សូមមើល “Fringe benefit” តាម Link => https://buykhmerbook.com/fringe-benefit/ នេះ

“Period of cost recovery” សូមមើល “Cost recovery period” តាម Link => https://buykhmerbook.com/cost-recovery-period/ នេះ

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

“Performance control accounting” សូមមើល “Contribution margin” តាម Link => https://buykhmerbook.com/contribution-margin/ នេះ

“Performance audit” សូមមើល “Operating audit” តាម Link => https://buykhmerbook.com/operating-audit/ នេះ

“Perfect standard cost” សូមមើល “Ideal standard cost” តាម Link => https://buykhmerbook.com/ideal-standard-cost/ នេះ

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

“Percentage of original cost method” សូមមើល “Straight-line method of depreciation” តាម Link => https://buykhmerbook.com/straight-line-method-of-depreciation/ នេះ

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

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

“Payoff” សូមមើល “Payback period” តាម Link => https://buykhmerbook.com/payback-period/ នេះ

“Payment voucher” សូមមើល “Bop” តាម Link => https://buykhmerbook.com/bop/ នេះ

“Payment penalty” សូមមើល “Prepayment penalty” តាម Link => https://buykhmerbook.com/prepayment-penalty/ នេះ

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

ការទូទាត់សងបំណុល៖ ការទូទាត់ប្រាក់ដើម ការប្រាក់ ឬបន្ទុកចំណាយផ្សេងៗ ដើម្បីជម្រះនូវបំណុល។
Debt repayment:​ Payment of principal, interest and other costs made to payoff an obligation.
 

“Payment float” សូមមើល “Outstanding check” តាម Link => https://buykhmerbook.com/outstanding-check/ នេះ

“Pay-as-you-earn (PATE)” សូមមើល “Income tax withholding” តាម Link => https://buykhmerbook.com/income-tax-withholding/ នេះ

“Payable” សូមមើល “Account payable, bill payable” តាម Link =>
https://buykhmerbook.com/account-payable/

https://buykhmerbook.com/bill-payable/ នេះ

“Passive investment income” សូមមើល “Passive income” តាម Link => https://buykhmerbook.com/passive-income/ នេះ

Par value:​ Amount per share set in the ARTICLES OF INCORPORATION of a CORPORATION to be entered in the CAPITAL STOCKS account where it is left permanently and signifies a cushion of EQUITY capital for the protection of CREDITORS.

“Par value” សូមមើល “face value” តាម Link => https://buykhmerbook.com/face-value/ នេះ

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

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

“Partially approving opinion” សូមមើល “qualified opinion” តាម Link => https://buykhmerbook.com/qualified-opinion/ នេះ

“Parent’s equity” សូមមើល “Majority interest” តាម Link => https://buykhmerbook.com/majority-interest/ នេះ

Par:​ Equal to the nominal or face value of a SECURITY.

“Par” សូមមើល “Face value” តាម Link => https://buykhmerbook.com/face-value/ នេះ

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

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

“Paper profit” សូមមើល “Pretax accounting income” តាម Link => https://buykhmerbook.com/pretax-accounting-income/ នេះ

“Paper gain or loss” សូមមើល “Paper profit or loss” តាម Link => https://buykhmerbook.com/paper-profit-or-loss/ នេះ

“Paper expense” សូមមើល “Book cost” តាម Link => https://buykhmerbook.com/book-cost/ នេះ

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

Paid in Capital:​ Portion of the stockholders’ EQUITY which was paid in by the stockholders, as opposed to CAPITAL arising from profitable operations.

“Paid-in capital” សូមមើល “Contributed capital” តាម Link => https://buykhmerbook.com/money-income/ នេះ

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

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

“Overall budget” សូមមើល “Master budget” តាម Link => https://buykhmerbook.com/master-budget/ នេះ

“Outstanding capital stock” សូមមើល “Issued capital stock” តាម Link => https://buykhmerbook.com/issued-capital-stock/ នេះ

“Outlay” សូមមើល “Expenditure” តាម Link => https://buykhmerbook.com/expenditure/ នេះ

“Other incidental expense” សូមមើល “miscellaneous expense” តាម Link => https://buykhmerbook.com/miscellaneous-expense/ នេះ

“Orthodox accounting” សូមមើល “Conventional accounting” តាម Link => https://buykhmerbook.com/conventional-accounting/ នេះ

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

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

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

“Object cost” សូមមើល “Target cost” តាម Link => https://buykhmerbook.com/target-cost/ នេះ

Note:​ Written promise to pay a specified amount to a certain entity on demand or on a specified date.

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

“Nonvisible property” សូមមើល “intangible asset” តាម Link => https://buykhmerbook.com/intangible-asset/ នេះ

“Nontaxable income” សូមមើល “Exempt income” តាម Link => https://buykhmerbook.com/exempt-income/ នេះ

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

“Nonpyramid inventory method” សូមមើល “Non-accumulation method” តាម Link => https://buykhmerbook.com/non-accumulation-method/ នេះ

“Nonpublic company” សូមមើល “Private company” តាម Link => https://buykhmerbook.com/private-company/ នេះ

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

“Nonphysical asset” សូមមើល “Intangible asset” តាម Link => https://buykhmerbook.com/intangible-asset/ នេះ

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

“Noninentorible cost” សូមមើល “Period cost” តាម Link => https://buykhmerbook.com/period-cost/នេះ

ថ្លៃដើមតាមការិយបរិច្ឆេទ៖ បន្ទុកចំណាយលើប្រយោជន៍នៃសេវាដោយពុំរាប់បញ្ចូលថ្លៃដើមសន្និធិ និងផ្ទុយមកវិញបានចាត់ទុកជាចំណាយ ហើយវាក៏អាចកាត់ចេញពីចំណូលដុល។
Period cost:​ The cost of service benefits excluded from inventory costs and instead is treated as expense and can be deducted from gross income.

“Nondifferential cost” សូមមើល “Sunk cost” តាម Link => https://buykhmerbook.com/sunk-cost/នេះ

“Noncontrollng shareholder” សូមមើល “minority shareholder” តាម Link => https://buykhmerbook.com/money-income/ នេះ

“Noncotrolling interest” សូមមើល “Minority interest” តាម Link => https://buykhmerbook.com/minority-interest/ នេះ

“Noncontrollable Cost” សូមមើល “Uncontrollable cost” តាម Link => https://buykhmerbook.com/uncontrollable-cost/ នេះ

“Non Constant cost” សូមមើល “Variable cost” តាម Link => https://buykhmerbook.com/variable-cost/ នេះ

“Nonadmitted asset” សូមមើល “inadmitted asset” តាម Link => https://buykhmerbook.com/inadmitted-asset/ នេះ

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

“Nominal price” សូមមើល “Face value” តាម Link => https://buykhmerbook.com/face-value/ នេះ

“Nominal interest rate” សូមមើល “Coupon rate” តាម Link => https://buykhmerbook.com/coupon-rate/ នេះ

“Nominal income” សូមមើល “Money income” តាម Link => https://buykhmerbook.com/money-income/ នេះ

“Net worth turnover” សូមមើល “Equity turnover” តាម Link => https://buykhmerbook.com/equity-turnover/ នេះ

“Net wort to debt ratio” សូមមើល “Equity-debt ratio” តាម Link => https://buykhmerbook.com/equity-debt-ratio/ នេះ

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

“Net total assets” សូមមើល “Net worth” តាម Link => https://buykhmerbook.com/net-worth/ នេះ

“Net statutory income” សូមមើល “total income” តាម Link => https://buykhmerbook.com/total-income/ នេះ

“Net profit” សូមមើល “Net income, pretax accounting income” តាម Link =>
https://buykhmerbook.com/net-income/

https://buykhmerbook.com/pretax-accounting-income/ នេះ

“Net operating profit” សូមមើល “Net operating income” តាម Link => https://buykhmerbook.com/net-operating-income/ នេះ

“Net income to net worth” សូមមើល “return on equity” តាម Link => https://buykhmerbook.com/return-on-equity/ នេះ

“Net income before income taxes” សូមមើល “Pretax accounting income” តាម Link => https://buykhmerbook.com/pretax-accounting-income/ នេះ

“Net errors and omissions” សូមមើល “errors and omissions” តាម Link => https://buykhmerbook.com/errors-and-omissions/ នេះ

“Net earnings” សូមមើល “Net income” តាម Link => https://buykhmerbook.com/net-income/ នេះ

Net Current Assets:​ Difference between current assets and current liabilities; another name for WORKING CAPITAL.

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

“Net cash inflow” សូមមើល “Contribution margin” តាម Link => https://buykhmerbook.com/contribution-margin/ នេះ

“Net basis” សូមមើល “Net method” តាម Link => https://buykhmerbook.com/net-method/ នេះ

“Negative profit” សូមមើល “Net loss” តាម Link => https://buykhmerbook.com/net-loss/ នេះ

“Negative incremental cost” សូមមើល “incremental cost” តាម Link => https://buykhmerbook.com/incremental-cost/ នេះ

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

“Negative cost of carry” សូមមើល “Negative carry” តាម Link => https://buykhmerbook.com/negative-carry/ នេះ

“Necessary expense” សូមមើល “tax deductible expense” តាម Link => https://buykhmerbook.com/tax-deductible-expense/ នេះ

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

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

ការទូទាត់ប្រាក់/ការបង់ប្រាក់៖ ការទូទាត់ជាសាច់ប្រាក់​ ឬបេឡាសមមូល។
Cash payment:​ the payment in cash or equivalent.

“Money circuit account” សូមមើល “Flow of funds account” តាម Link => https://buykhmerbook.com/flow-of-funds-account/ នេះ

“Money capital” សូមមើល “Free Capital” តាម Link => https://buykhmerbook.com/free-capital/ នេះ

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

“Mixed-dollar income” សូមមើល “Monetary income” តាម Link => https://buykhmerbook.com/monetary-income/ នេះ