Category: Dictionary (Accounting, Tax, Auditing)

“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

“Liquid asset” សូមមើល “Quick asset” តាម Link => https://buykhmerbook.com/quick-asset/ នេះ

“Limit check” សូមមើល “Limit test” តាម Link => https://buykhmerbook.com/limit-test/ នេះ

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

“Letter to management” សូមមើល “Management letter” តាម Link => https://buykhmerbook.com/management-letter/ នេះ

“Letter for auditor” សូមមើល “Engagement letter” តាម Link => https://buykhmerbook.com/engagement-letter/ នេះ

“Ledger posting” សូមមើល “posting” តាម Link => https://buykhmerbook.com/posting/ នេះ

“Ledger controlling account” សូមមើល “controlling account” តាម Link => https://buykhmerbook.com/controlling-account/-audit/ នេះ

“Land,building, furniture and equipment” សូមមើល “Plant asset” តាម Link => https://buykhmerbook.com/plant-asset/ នេះ

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

“Junior Equity” សូមមើល “Common stock” តាម Link => https://buykhmerbook.com/common-stock/ នេះ

“Junior accountant” សូមមើល “Bookkeeper” តាម Link => https://buykhmerbook.com/bookkeeper/ នេះ

“Judgmental sampling” សូមមើល “Nonstatistical sampling” តាម Link => https://buykhmerbook.com/nonstatistical-sampling/ នេះ

“Journal voucher” សូមមើល “Voucher” តាម Link => https://buykhmerbook.com/voucher/ នេះ

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

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

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

“IT cost” សូមមើល “Information cost” តាម Link => https://buykhmerbook.com/information-cost/ នេះ

“IRR” សូមមើល “Internal rate of return” តាម Link => https://buykhmerbook.com/internal-rate-of-return/ នេះ

“Integrity control” សូមមើល “Completeness control” តាម Link => https://buykhmerbook.com/completeness-control/ នេះ

“Initial entry” សូមមើល “Original entry” តាម Link => https://buykhmerbook.com/original-entry/ នេះ

“Inflexible burden” សូមមើល “Fixed overhead” តាម Link => https://buykhmerbook.com/fixed-overhead/ នេះ

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

“Independent accountant” សូមមើល “Independent audit” តាម Link => https://buykhmerbook.com/independent-auditor/ នេះ

“Incorporated company” សូមមើល “Corporation” តាម Link => https://buykhmerbook.com/corporation/ នេះ

“Income per dollar of sales” សូមមើល “Profit on sales” តាម Link => https://buykhmerbook.com/profit-on-sales/ នេះ

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

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

“Incidental cost” សូមមើល “Miscellaneous cost” តាម Link => https://buykhmerbook.com/miscellaneous-cost/ នេះ

“Inactive money” សូមមើល “Idle money” តាម Link => https://buykhmerbook.com/idle-money/ នេះ

Improvement: EXPENDITURE directed to a particular ASSET to improve its performance or useful life.

“Improvement” សូមមើល “Betterment” តាម Link => https://buykhmerbook.com/betterment/ នេះ

“Immovable” សូមមើល “Immovable property” តាម Link => https://buykhmerbook.com/immovable-property/ នេះ

“Immediate asset” សូមមើល “Current asset, Quick asset” តាម Link =>
https://buykhmerbook.com/current-asset-ca/

https://buykhmerbook.com/quick-asset នេះ

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

“Holding gain.” សូមមើល “Monetary gain” តាម Link => https://buykhmerbook.com/monetary-gain/ នេះ

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

“Hire-purchase contract” សូមមើល “Lease to purchase” តាម Link => https://buykhmerbook.com/lease-to-purchase/ នេះ

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

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

“Hard cost” សូមមើល “Prime cost” តាម Link => https://buykhmerbook.com/prime-cost/ នេះ

“Haphazard sampling” សូមមើល “Nonstatistical sampling” តាម Link => https://buykhmerbook.com/nonstatistical-sampling/ នេះ

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

“Gross asset” សូមមើល “Total asset” តាម Link => https://buykhmerbook.com/total-assets/ នេះ

“General reserve fund” សូមមើល “General fund” តាម Link => https://buykhmerbook.com/general-fund/ នេះ

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

“General purchasing power gain” សូមមើល “Monetary gain” តាម Link => https://buykhmerbook.com/monetary-gain/ នេះ

“General price level loss” សូមមើល “Monetary loss” តាម Link => https://buykhmerbook.com/monetary-loss/ នេះ

“General price-level gain” សូមមើល “Monetary gain” តាម Link => https://buykhmerbook.com/monetary-gain/ នេះ

“General ledger worksheet” សូមមើល “Summary worksheet” តាម Link => https://buykhmerbook.com/summary-worksheet/ នេះ

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

“General administrative and selling expense” សូមមើល “Selling and administrative expense” តាម Link => https://buykhmerbook.com/selling-and-administrative-expense/ នេះ

“General administration cost” សូមមើល “administration expense” តាម Link => https://buykhmerbook.com/administration-expense/ នេះ

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

“Gain on disposal” សូមមើល “Book gain” តាម Link => https://buykhmerbook.com/book-gain/ នេះ

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

“Future accounting” សូមមើល “Forward accounting” តាម Link => https://buykhmerbook.com/forward-accounting/ នេះ

“Fund flow statement” សូមមើល “Statement of change in financial position” តាម Link => https://buykhmerbook.com/statement-of-changes-in-financial-position/ នេះ

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

ការរាយការណ៍ចំណាយតាមមុខងារ៖ ការបង្ហាញចំណាយតាមសកម្មភាពសំខាន់ៗ។
Functional reporting:​ Presenting expenses by major activity.

“Full audit” សូមមើល “Detailed audit” តាម Link => https://buykhmerbook.com/detailed-audit/ នេះ

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

“Fraudulent financial reporting” សូមមើល “Management fraud” តាម Link => https://buykhmerbook.com/management-fraud/ នេះ

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

“Forgiven debt” សូមមើល “Cancelled debt” តាម Link => https://buykhmerbook.com/cancelled-debt/ នេះ

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

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

“Floating Capital” សូមមើល “Idle money, Working capital” តាម Link =>
https://buykhmerbook.com/idle-money/

https://buykhmerbook.com/working-capital/ នេះ

“Floating asset” សូមមើល “Current asset, Variable capital” តាម Link =>
https://buykhmerbook.com/current-assets/

https://buykhmerbook.com/variable-capital/ នេះ

“Flexible budget formula” សូមមើល “Cost volume formula” តាម Link => https://buykhmerbook.com/cost-volume-formula/ នេះ

“Flat cost” សូមមើល “Prime cost” តាម Link => https://buykhmerbook.com/prime-cost/ នេះ

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