Category: Dictionary (Accounting, Tax, Auditing)

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

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

“Marginal contribution” សូមមើល “” តាម Link => https://buykhmerbook.com/error-in-posting/ នេះ

“Mid-term audit” សូមមើល “Interim audit” តាម Link => https://buykhmerbook.com/interim-audit/ នេះ

“Method of fixed percentage on cost” សូមមើល “Straight-line method of depreciation” តាម Link => https://buykhmerbook.com/straight-line-method-of-depreciation/ នេះ

“Method of accounting” សូមមើល “Accounting method” តាម Link => https://buykhmerbook.com/accounting-method/ នេះ

“Memorandum of audit” សូមមើល “Audit memo” តាម Link => https://buykhmerbook.com/audit-memo/ នេះ

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

“Material burden” សូមមើល “Indirect material cost” តាម Link => https://buykhmerbook.com/indirect-material-cost/ នេះ

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

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

“Mark up” សូមមើល “Markon” តាម Link => https://buykhmerbook.com/markon/ នេះ

Market value: The price investors are willing to pay for a share of stock on the open market.

“Market value” សូមមើល “Market capitalization” តាម Link => https://buykhmerbook.com/market-capitalization/ នេះ

“Market risk” សូមមើល “Systematic risk” តាម Link => https://buykhmerbook.com/systematic-risk/ នេះ

Margin of profit: Relationship of gross profits to net sales.

“Margin of profit” សូមមើល “Profit margin” តាម Link => https://buykhmerbook.com/profit-margin/ នេះ

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

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

“Marginal costing” សូមមើល “Direct costing” តាម Link => https://buykhmerbook.com/direct-costing/ នេះ

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

Margin: Excess of selling price over the unit cost.

“Margin” សូមមើល “Gross profit” តាម Link => https://buykhmerbook.com/gross-profit/ នេះ

“Manufacturing expense” សូមមើល “Factory overhead” តាម Link => https://buykhmerbook.com/factory-overhead/ នេះ

“Manufactured Product cost” សូមមើល “Cost of goods manufactured” តាម Link => https://buykhmerbook.com/cost-of-goods-manufactured/ នេះ

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

“Manager’s feet” សូមមើល “Management fee” តាម Link => https://buykhmerbook.com/management-fee/ នេះ

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

Managerial accounting: Reporting designed to assist management in decision-making, planning, and control.
“Managerial accounting” សូមមើល “management accounting” តាម Link => https://buykhmerbook.com/management-accounting/ នេះ

“Managed cost” សូមមើល “Programmed cost” តាម Link => https://buykhmerbook.com/programmed-cost/ នេះ

“Major book” សូមមើល “Main book” តាម Link => https://buykhmerbook.com/main-book/ នេះ

“Machinery and plant” សូមមើល “Plant asset” តាម Link => https://buykhmerbook.com/plant-asset/ នេះ

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

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

“Loss of purchasing power” សូមមើល “Monetary loss” តាម Link => https://buykhmerbook.com/monetary-loss/ នេះ

Long-term asset: An ASSET that has the following characteristics: (1) it has a useful life of more than one year; (2) it is acquired for use in the operation of a business; and (3) it is not intended for resale to customers.

“Long-term asset” សូមមើល “Plant asset” តាម Link => https://buykhmerbook.com/plant-asset/ នេះ

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

“Liquidation accounting” សូមមើល “Accounting for liquidation” តាម Link => https://buykhmerbook.com/accounting-for-liquidation/ នេះ