Category: Dictionary (Accounting, Tax, Auditing)

“Exchange loss” សូមមើល “Translation loss” តាម Link => https://buykhmerbook.com/translation-loss/ នេះ

“Exchange gain” សូមមើល “Translation gain” តាម Link => https://buykhmerbook.com/translation-gain/ នេះ

“Exchange Cover” សូមមើល “Foreign exchange reserve” តាម Link => https://buykhmerbook.com/foreign-exchange-reserve/ នេះ

“Exchange Adjustment” សូមមើល “Translation of account balance” តាម Link => https://buykhmerbook.com/translation-of-account-balances/ នេះ

“Excess Capacity” សូមមើល “Spare Capacity” តាម Link => https://buykhmerbook.com/spare-capacity/ នេះ

“Ex ante income” សូមមើល “Present value income” តាម Link => https://buykhmerbook.com/present-value-income/ នេះ

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

“Estimated useful life” សូមមើល “Estimated life” តាម Link => https://buykhmerbook.com/estimated-life/ នេះ

“Estimated service life” សូមមើល “Estimated life” តាម Link => https://buykhmerbook.com/estimated-life/ នេះ

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

“Equity​ Ratio” សូមមើល “Equity​-to-asset ratio” តាម Link => https://buykhmerbook.com/equity-to-asset-ratio/ នេះ

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

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

“Environmental cost” សូមមើល “Cost to the environment” តាម Link => https://buykhmerbook.com/cost-to-the-environment/ នេះ

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

“Entity accounting” សូមមើល “Micro accounting” តាម Link => https://buykhmerbook.com/micro-accounting/ នេះ

“End-of-the-period balance” សូមមើល “Ending balance” តាម Link => https://buykhmerbook.com/ending-balance/ នេះ

“Ending work-in-process” សូមមើល “Closing work-in-process” តាម Link => https://buykhmerbook.com/closing-work-in-process/ នេះ

“Encircled balance” សូមមើល “Negative account balance” តាម Link => https://buykhmerbook.com/negative-account-balance/ នេះ

“Elastic accounting” សូមមើល “Window dressing” តាម Link => https://buykhmerbook.com/window-dressing/នេះ

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

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

“Effective life” សូមមើល “Economic life” តាម Link => https://buykhmerbook.com/economic-life/ នេះ

“Earning cost” សូមមើល “Absorption costing” តាម Link => https://buykhmerbook.com/absorption-costing/ នេះ

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

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

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

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

“Dividend announcement” សូមមើល “Declaration” តាម Link => https://buykhmerbook.com/declaration/ នេះ

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

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

“Direct tax” សូមមើល “income tax” តាម Link => https://buykhmerbook.com/income-taxes/ នេះ

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

“Directed shares” សូមមើល “Friends and family share” តាម Link => https://buykhmerbook.com/friends-and-family-shares/ នេះ

“Diplomatic privilege (UK)” សូមមើល “Diplomatic concession” តាម Link => https://buykhmerbook.com/diplomatic-concession-aust/ នេះ

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

“Detailed ledger” សូមមើល “Subsidiary ledger” តាម Link => https://buykhmerbook.com/subsidiary-ledger/ នេះ

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

“Depreciation by kind” សូមមើល “Classification method” តាម Link => https://buykhmerbook.com/classification-method/ នេះ

“Depreciation base” សូមមើល “Depreciable cost” តាម Link => https://buykhmerbook.com/depreciable-cost/ នេះ

“Depreciable amount” សូមមើល “Depreciable asset” តាម Link => https://buykhmerbook.com/depreciable-asset/ នេះ

“Depletion asset” សូមមើល “Wasting asset” តាម Link => https://buykhmerbook.com/wasting-asset/ នេះ

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

“Deferred charge to future income” សូមមើល “Deferred charge” តាម Link => https://buykhmerbook.com/deferred-charge/ នេះ

“Deliberate audit” សូមមើល “Selective audit” តាម Link => https://buykhmerbook.com/selective-audit/ នេះ

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