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Profit or loss on disposal for fixed asset exchange

A car was purchased by a newsagent business in June 20X3 for:

$
Cost 40,000
Road tax 600
Total 40,600

The business adopts a date of 31 December as its year end.

The car was traded in for a replacement vehicle in April 20X6 at an agreed value of $20,000.

It has been depreciated at 25% per annum on the reducing balance method, charging a full year’s depreciation in the year of purchase and none in the year of sale.

What was the profit or loss on disposal of the vehicle during the year ended December 20X6?

Answer

$
Cost 40,000
20X3 Depreciation (10,000)
30,000
20X4 Depreciation (7,500)
22,500
20X5 Depreciation (5,625)
16,875
20X6 Part exchange 20,000
Profit 3,125
_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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Cost of the machine

W bought a new printing machine. The cost of the machine was $120,000 . The installation costs were $7,500  and the employees received training on how to use the machine, at a cost of $1,000. Before using the machine to print customers’ orders, a test was undertaken and the paper and ink cost $1,500.

What should be the cost of the machine in the company’s statement of financial position?

Answer

$
Cost of machine 120,000
Installation 7,500
Testing 1,500
129,000
_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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Recognize Transactions incorrectly

A manufacturing company receives an invoice on 30 April 20X5 for work done on one of its machines. $6,375 of the cost is actually for a machine upgrade, which will improve efficiency. The accounts department do not notice and charge the whole amount to maintenance costs. Machinery is depreciated at 20% per annum on a straight-line basis, with a proportional charge in the years of acquisition and disposal. By what amount will the profit for the year to 31 December 20X5 be understated?

Answer

The profit will be understated

= cost less 8 months depreciation = 6,375 –  6,375 x 20% x 8/12

= 6,375 -850= $5,525

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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Errors affecting profit

A business purchased a motor car on 1 July 20X6 for $5,000. It is to be depreciated at 10 per cent per year on the straight line basis, assuming a residual value at the end of ten years of $1,000, with a proportionate depreciation charge in the years of purchase and disposal.

The $5,000 cost was correctly entered in the cash book but posted to the debit of the motor vehicles repairs account.

How will the business profit for the year ended 31 December 20X6 be affected by the error?

Answer

$
Repairs cost overstated 5,000
Depreciation understated ((5,000 – 1,000) x 10% x 6/12) (200)
Profit understated 4,800
_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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Balance on the revaluation surplus

A company bought a property four years ago on 1 January for $42,500. Since then property prices have risen substantially and the property has been revalued at $52,500.

The property was estimated as having a useful life of 20 years when it was purchased.

What is the balance on the revaluation surplus reported in the statement of financial position?

Answer

$
Valuation 52,500
Carrying amount (42,500 x 16/20) (34,000)
Revaluation surplus 18,500
_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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Correct balance on the asset register

An asset register showed a carrying amount of $16,865. A non-current asset costing $3,750 had been sold for $1,000, making a loss on disposal of $313. No entries had been made in the asset register for this disposal.

What is the correct balance on the asset register?

Answer

Gain (loss) on disposal = proceeds – carrying amount of disposal

Carrying amount of disposal = proceeds – gain(loss)

$
Balance b/d 16,865
Less: Carrying amount of non-current asset sold (1,000 + 313) 1,313
15,552
_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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Inventory value using periodic weighted average cost (AVCO)

A firm has the following transactions with its product R.

1 January 20X3 Opening inventory: nil
10 February 20X3 Buys 15 units at $145 per unit
12 February 20X3 Buys 17 units at $120 per unit
9 April 20X3 Sells 13 units at $195 per unit
13 August 20X3 Buys 11 units at $95 per unit
15 December 20X3  Sells 17 units at $195 per unit

The firm uses periodic weighted average cost (AVCO) to value its inventory. What is the inventory value at the end of the year?

Answer

Price per unit under periodic weighted average cost

= Total cost /(opening quantity + total quantity received)

= ($0+$145 x 15 + $120 x 17 + $95 x 11)/(0+15+17+11)

= $122.33 per unit.

Valuation of closing inventory of 13 units

= (0+15+17+11–13–17) x $122.33 = 13 x $122.33

= $1,590.29

 

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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Adjusting inventories for financial statements

The inventory value for the financial statements of ABC Co for the year ended 31 December 20X7 was based on an inventory count on 9 January 20X8, which gave a total inventory value of $209,050.

Between 31 December and 9 January 20X8, the following transactions took place:

$
Purchases of goods 2,150
Sales of goods (profit margin 25% on sales) 3,500
Goods returned by ABC Co to supplier 175

What adjusted figure should be included in the financial statements for inventories at 31 December 20X7?

Answer

$
Inventory count value 209,050
Less: purchases (2,150)
Add: sales (3,500 x 75/100) 2,625
Add: goods returned 175
Inventory figure 9,700

 

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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Inventory appears in Statement of financial position

The closing inventory of A amounted to $29,100 excluding the following two inventory lines:

  1. 450 items which had cost $3 each. All were sold after the reporting period for $2 each, with selling expenses of $110 for the batch.
  2. 250 different items which had cost $25 each. These items were found to be defective at the end of the reporting period. Rectification work after the statement of financial position amounted to $500, after which they were sold for $30 each, with selling expenses totaling $120.

Which of the following total figures should appear in the statement of financial position of A for inventory?

Answer

Inventories are measured at the lower of cost and net realisable value (NRV).

Net realisable value = estimated selling price in the ordinary course of business – the estimated costs of completion – the estimated costs necessary to make the sale

29,100
$
Line 1: 790
Line 2: 6,250
36,140

Note

Line 1

Cost = 450 x 3= 1,350

NRV =450 x $2– $110 = 790 (lower)

Line 2

Cost = 250 x 25= 6,250 (lower)

NRV =250 x $30– $120 – $500 = 6,880

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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Value of inventory using FIFO method

An inventory record card shows the following details.

April    1.  40 units in stock at a cost of $20 per unit

6.   90 units purchased at a cost of $35 per unit

15.   50 units sold

22.   80 units purchased at a cost of $30 per unit

27.   75 units sold

What is the value of inventory at 30 April using the FIFO method?

Answer

Total purchase and beginning inventory in unit

= 40 +90+80 =210 units

Total sale in unit =50 + 75 = 125 units

Closing inventory in unit = 210-125= 85 units

Closing inventory in US$ = 2,575 (5 units @$35 and 80 units @$30)

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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Value of Inventory

XYZ Co sells three products – A, B and C. The following information was available at the year end.

A B C
$ per unit $ per unit $ per unit
Original cost 10 13 9
Estimated selling price 13 15 19
Selling and distribution costs 5 8 9
units units units
Units of inventory 200 150 300
What is the value of inventory at the year end?

Answer

Inventories are measured at the lower of cost and net realisable value (NRV).

Net realisable value = estimated selling price in the ordinary course of business – the estimated costs of completion – the estimated costs necessary to make the sale

Cost Net realizable value Lower of cost & NRV Units Value
$ $ $ $
A 10 8 8 200 1,600
B 13 7 7 150 1,050
C 9 10 9 300 2,700
value of inventory at the year end 5,350
_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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Inventory valuation

You are preparing the financial statements for a business. The cost of the items in closing inventory is $10,469. This includes some items which cost $490 and which were damaged in transit. You have estimated that it will cost $90 to repair the items, and they can then be sold for $300.

What is the correct inventory valuation for inclusion in the financial statements?

Answer

Inventories are measured at the lower of cost and net realisable value (NRV).

Net realisable value = estimated selling price in the ordinary course of business – the estimated costs of completion – the estimated costs necessary to make the sale

  $

Original inventory valuation  ……..10,469 

Cost of damaged items   …………..(490)

NRV of damaged items (300 – 90)   210  

Correct inventory valuation     10,189 

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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Inventory value

The financial year of XYZ Co ended on 31 December 20X2. An inventory count on January 10 20X3 gave a total inventory value of $131,825.

The following transactions occurred between January 1 and January 10.

    $

Purchases of goods    1,975 

Sales of goods (gross profit margin 30% on sales)    3,750

Goods returned to a supplier    200

What inventory value should be included in XYZ Co’s financial statements at 31 December 20X2?

Answer

    $

Inventory count, 10 January 20X3 …………………….131,825 

Purchases since end of year …………………………….(1,975)

Cost of sales since end of year (3,750 x 70%) …….. 2,625

Purchase returns since end of year …………………….  200     

Inventory at 31 December 20X2…………………… 132,675

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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Closing inventory appears in Financial statements

A company with an accounting date of 31 October carried out a physical check of inventory on 4 November 20X2, leading to an inventory value at cost at this date of $241,850.

Between 1 November 20X2 and 4 November 20X2 the following transactions took place:

1Goods costing $19,200 were received from suppliers.

2Goods that had cost $7,400 were sold for $10,000.

3A customer returned, in good condition, some goods which had been sold to him in October for $300 and which had cost $200.

4The company returned goods that had cost $900 in October to the supplier, and received a credit note for them.

What figure should appear in the company’s financial statements at 31 October 20X2 for closing inventory, based on this information?

Answer

  $

Inventory check balance ……………. 241,850

Less: goods from suppliers ………..(19,200)

Add: goods sold …………………………7,400

Less: goods returned ………………….(200)

Add: goods returned to supplier ….900

Closing Inventory  ……………………230,750 

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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Value of closing inventory

A company values its inventory using the first in, first out (FIFO) method. At 1 May 20X5 the company had 1,200 engines in inventory, valued at $280 each.

During the year ended 30 April 20X6 the following transactions took place:

20X5

10 July   : Purchased 180 engines at $230 each

12 November :  Sold 500 engines for $320,000

20X6

13 February :  Purchased 220 engines at $300 each

14 April :   Sold 650 engines for $250,000

What is the value of the company’s closing inventory of engines at 30 April 20X6?

Answer

Total purchase and beginning inventory in unit

= 1,200 +180+ 220 =1,600 units

Total sale in unit =500 + 650 = 1,150 units

Closing inventory in unit = 1,600-1,150= 450 units

Closing inventory in US$ = ?

  $

50 @ $280  :  14,000 

180 @ $230:    41,400

220 @ $300 :    66,000

 Total…………121,400

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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Ending inventories

The inventory value for the financial statements of ABC Co for the year ended 31 May 20X6 was based on a inventory count on 6 June 20X6, which gave a total inventory value of $190,000.

Between 31 May and 6 June 20X6, the following transactions took place.

  $

Purchase of goods   2,350

Sale of goods (mark up on cost at 15%)   2,990 

Goods returned by ABC Co to supplier    300 

What figure should be included in the financial statements for inventories at 31 May 20X6 ?

Answer Ending Inventory = 190,000 – 2,350 + 300 + (2,990 x 100/115) = $190,550

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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Balance on the sales tax account

Sales (including sales tax) amounted to $6,903, and purchases (excluding sales tax) amounted to $ 4,500. What is the balance on the sales tax account, assuming all items are subject to sales tax at 14.5%?

Answer

Output sales tax 6,903 x 14.5 /114.5 = $874.18

Input sales tax 4,500 x 14.5% = $652.50

Balance on sales tax a/c (credit) = 874.18 – 652.50 = 221.68

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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Accounting equation after transactions

A business commenced with capital in cash of $ 3,000. Inventory costing $2,400  plus sales tax is purchased on credit, and half is sold for $3,000 plus sales tax, the customer paying in cash at once. The sales tax rate is 10%.

What would the accounting equation after these transactions show?

Answer

  $

Assets

Opening cash ………………………………3,000

Cash received $(3,000 + 300 sales tax)…3,300

Closing cash………………………………6,300

Inventory $(2,400 – 1,200) …………….1,200

Total Assets…………………………….7,500  

Liabilities

Opening liabilities   –

Sales tax payable $(300 – 240)……………60

Trade payable $(2,400 + 240 sales tax)…2,640

Closing liabilities ……………………….2,700

Capital

Opening capital……………………………….3,000

Profit on sale of inventory $(3,000 – 1,200)..1,800

Closing capital………………………………4,800

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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Value of current assets

At 31 December 20X5 XYZ’s trial balance included the following balances:

     $

Machinery at cost   …………………6,450 

Accumulated depreciation ………….4,480 

Inventory ……………………………2,882 

Trade receivables …………………..5,878 

Trade payables ……………………….3,920 

Bank overdraft …………………………843 

Cash at bank ………………… ………….80 

What is the value of XYZ’s current assets at 31 December 20X5?

Answer

Inventory………………………2,882

Trade receivables………………5,878

Cash at bank…………………….. 80 

 Total Current Asset……………8,840 

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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Total of the debit balances

ABC Company has extracted the following list of balances from general ledger

at 31 July 20X9:

       $

Sales   64,636

Opening inventory   2,413

Purchases   35,740

Expenses   8,710

Non-current assets (carrying amount)   15,991

Receivables   7,937

Payables   3,467

Cash at bank   447

Capital   3,132

What is the total of the debit balances in ABC’s trial balance at 31 July 20X9?

Answer

The debits are as follows:

     $

Opening inventory      ………………2,413 

Purchases   ……………………………35,740  

Expenses   …………………… …….. 8,710 

Non-current assets  …………… 15,991

Receivables ………………………..7,937 

Cash at bank    ……………………   447 

Total Debit Balances ………… 71,238

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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Gross profit

The following totals appear in the day books for June 20X6.

  $

Sales day book   10,000

Purchases day book   5,000

Returns inwards day book   500

Returns outward day book   1,000

Opening and closing inventories are both $ 750.

What is the gross profit for June 20X6?

Answer

$   $

Sales   ………………………………………10,000

Returns inwards   ………………………(500)

Net sale…………………………………………………..9,500

Opening inventory  …………………. 750

Purchases ………………………………  5,000

Returns outwards  ……………….. (1,000)

Closing inventory  ………………… (750)

 Cost of sale……………………………………… (4,000)

Gross profit………………………………………   5,500

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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Sales on credit

You are given the following information:

Receivables at 1 January 20X7   $ 30,000 

Receivables at 31 December 20X7      $ 15,000 

Total receipts during 20X7 (including cash sales of $ 10,000 )   $ 90,000 

What are sales on credit during 20X7?

Answer

Step 1:

Closing Account Receivable = opening AR + total sale – cash received

So, Total sale = closing AR – opening AR + cash received = 15,000-30,000+90,000=75,000

Step 2:

Total sale = cash sale + credit sale

So, Credit sale = total sale – cash sale = 75,000-10,000=65,000

Credit sales =$65,000

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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Total profit or loss for the year

The net assets of David, a trader, at 1 January 20X4 amounted to $16,000. During the year to 31 December 20X4 David introduced a further $6,250 of capital and made drawings of $6,000. At 31 December 20X4 David’s net assets totaled $23,000.

What is David’s total profit or loss for the year ended 31 December 20X4?

Answer

Closing Capital  = opening capital + profit(loss) + Additional Capital – drawing

Profit(loss)= Closing Capital – opening capital- Additional Capital + drawing

Profit(loss)= 23,000-16,000-6,250+6,000 = $6,750

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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តើពាក្យ «កកfff» មានន័យដូចម្ដេច ?

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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តើពាក្យ «កក» មានន័យដូចម្ដេច ?


កក


👉ថ្នាក់ពាក្យជា កិរិយាសព្ទ
មានន័យថា
ឧទាហរណ៍៖

👉ថ្នាក់ពាក្យជា នាមសព្ទ
មានន័យថា
ឧទាហរណ៍៖

👉ថ្នាក់ពាក្យជា គុណនាម
មានន័យថា
ឧទាហរណ៍៖

👉ថ្នាក់ពាក្យជា កិរិយាវិសេសន៍
មានន័យថា
ឧទាហរណ៍៖

👉ថ្នាក់ពាក្យជា និបាត (ធ្នាក់)
មានន័យថា
ឧទាហរណ៍៖

👉ថ្នាក់ពាក្យជា សន្ធាន (ឈ្នាប់)
មានន័យថា
ឧទាហរណ៍៖

👉ថ្នាក់ពាក្យជា សព្ទនាម
មានន័យថា
ឧទាហរណ៍៖

👉ថ្នាក់ពាក្យជា ឧទានសព្ទ
មានន័យថា
ឧទាហរណ៍៖

ដកស្រង់ពីវចនានុក្រមសម្ដេចព្រះសង្ឃរាជ ជួន ណាត


_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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តើពាក្យ «ម្ចាក់» មានន័យដូចម្ដេច ?


ម្ចាក់


👉ថ្នាក់ពាក្យជា បរិវារសព្ទ
មានន័យថា ( ព. សា. ) មួយចាក់ ។ ពាក្យសាមញ្ញជាគ្រាមភាសា សម្រាប់និយាយផ្សំជាមួយនឹងពាក្យ ម្ចាន ( មួយចាន ) ថា : កុំឲ្យវាច្រើនពេក, ឲ្យតែត្រឹមតែម្ចាក់ម្ចានបានហើយ ។ និយាយផ្សំជាមួយនឹងពាក្យ ម្ចុប ( មួយចុប ) ថា : ខ្ញុំឥតដែលបានដើរទៅត្រង់ទីហ្នឹង ម្ចាក់ម្ចុបសោះទេ ។ ផ្សំជាមួយនឹងពាក្យ ម្ចូក ( មួយចូក ) ថា : ឲ្យអញខ្ចីអង្ករម្ចាក់ម្ចូកមក៍ហង ! ; គ្នាមកសុំទាន, គួរឲ្យអង្ករគ្នាម្ចាក់ម្ចូកទៅ ! ។ ផ្សំជាមួយនឹងពាក្យ ម្ចែស ( មួយចែស ) : វាថាខ្ញុំត្បកក្បាលវា, ខ្ញុំឥតដែលបានត្បកក្បាលវាម្ចាក់ម្ចែសពីអង្កាល់ទេ ។

ដកស្រង់ពីវចនានុក្រមសម្ដេចព្រះសង្ឃរាជ ជួន ណាត


_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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តើពាក្យ «មើមសាមសិប» មានន័យដូចម្ដេច ?


មើមសាមសិប


👉ថ្នាក់ពាក្យជា នាមសព្ទ
មានន័យថា រុក្ខជាតិនេះ ធាតុជាស្មៅ ពេលខ្លះវារឡើងដើមឈើ មានបន្លាវែងៗ ក្រងុកចុះក្រោម ដុះក្នុងស្រុកខ្មែរ និងវៀតណាម គេនិយមដាំវាក្នុងប្រទេសអាស៊ីផ្នែកក្តៅ ដើម្បីទុកផ្សំថ្នាំសម្រាប់ព្យាបាលរោគរបេង ឈឺទងសួត ស្អកបំពង់ក ហើយថ្នាំនេះមានប្រសិទ្ធភាពដូចធ្វើអំពីឫស ដើមទំពាំងបារាំងដែរ

ដកស្រង់ពីវចនានុក្រមសម្ដេចព្រះសង្ឃរាជ ជួន ណាត


_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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តើពាក្យ «មីក្រូវិភាគកាំរស្មីអ៊ិចស្ទង់អេឡិចត្រុង» មានន័យដូចម្ដេច ?


មីក្រូវិភាគកាំរស្មីអ៊ិចស្ទង់អេឡិចត្រុង


👉ថ្នាក់ពាក្យជា កិរិយាសព្ទ
មានន័យថា
ឧទាហរណ៍៖

👉ថ្នាក់ពាក្យជា នាមសព្ទ
មានន័យថា
ឧទាហរណ៍៖

👉ថ្នាក់ពាក្យជា គុណនាម
មានន័យថា
ឧទាហរណ៍៖

👉ថ្នាក់ពាក្យជា កិរិយាវិសេសន៍
មានន័យថា
ឧទាហរណ៍៖

👉ថ្នាក់ពាក្យជា និបាត (ធ្នាក់)
មានន័យថា
ឧទាហរណ៍៖

👉ថ្នាក់ពាក្យជា សន្ធាន (ឈ្នាប់)
មានន័យថា
ឧទាហរណ៍៖

👉ថ្នាក់ពាក្យជា សព្ទនាម
មានន័យថា
ឧទាហរណ៍៖

👉ថ្នាក់ពាក្យជា ឧទានសព្ទ
មានន័យថា
ឧទាហរណ៍៖

ដកស្រង់ពីវចនានុក្រមសម្ដេចព្រះសង្ឃរាជ ជួន ណាត


_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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តើពាក្យ «ព្រះយមកា» មានន័យដូចម្ដេច ?


ព្រះយមកា


👉ថ្នាក់ពាក្យជា រាជសព្ទ
មានន័យថា ចង្កើះ។

ដកស្រង់ពីវចនានុក្រមសម្ដេចព្រះសង្ឃរាជ ជួន ណាត


_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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zenith (Geography Dictionary)

zenith : The imaginary point on the celestial sphere that is directly above a particular location (i.e. in the vertical direction exactly opposite to the apparent direction of the gravitational force at that location). Contrast nadir.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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zoning (Geography Dictionary)

zoning : The public regulation of land and building use to control the character of a place

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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yardang (Geography Dictionary)

yardang : A streamlined protuberance carved from bedrock or any consolidated or semi-consolidated material by the dual action of wind abrasion and erosion, especially one found in a desert.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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world map (Geography Dictionary)

world map : A map of most or all of the surface of the Earth.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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World Geodetic System (WGS) (Geography Dictionary)

World Geodetic System (WGS) : A standard geographic coordinate system, spheroidal reference ellipsoid (for raw altitude data), and geoid (which defines the nominal sea level) used in cartography, geodesy, and satellite navigation applications worldwide. The latest revision, WGS84, is the standard coordinate system used by the Global Positioning System.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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world city (Geography Dictionary)

world city : See global city.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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windward (Geography Dictionary)

windward : The side of a landmass facing the direction from which the wind is blowing. Contrast leeward.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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wilderness (Geography Dictionary)

wilderness : Any natural environment which has not been significantly developed or modified by human activity, or within which natural processes operate without human interference. Such areas are considered important for the survival of wild plant and animal species as well as for maintaining biodiversity and ecological stability. Wildernesses are often protected areas.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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Western Hemisphere (Geography Dictionary)

Western Hemisphere : The half sphere of the Earth that is west of the Prime Meridian and east of the antimeridian. It is opposite the Eastern Hemisphere.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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weathering (Geography Dictionary)

weathering : The breaking of rocks into smaller rocks, gradually becoming soil.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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wave-cut platform (Geography Dictionary)

wave-cut platform : Also called a shore platform, wave-cut cliff, or coastal bench.

A flat erosion surface along the shore of a lake, bay, or sea that is formed by the undercutting and eventual collapse of a sea cliff as a result of repetitive wave action.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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waterway (Geography Dictionary)

waterway : Any body of water that is deep, wide, and slow enough to be navigable by watercraft.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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watershed (Geography Dictionary)

watershed : Another name for a drainage divide or drainage basin.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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watercourse (Geography Dictionary)

watercourse : Any channel followed by a flowing body of water such as a river or stream, potentially including channels that are dry for part or all of the year.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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water table (Geography Dictionary)

water table : The level below the land surface at which the subsurface material is fully saturated with water. The depth of the water table reflects the minimum level to which wells must be drilled for water extraction

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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water pollution (Geography Dictionary)

water pollution : The contamination of water by chemical or biological constituents which make it unfit for use.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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water mapping (Geography Dictionary)

water mapping : A collection of data represented as a map showing different aspects related to water supplies.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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water gap (Geography Dictionary)

water gap : A low point or opening in a ridge or mountain range carved by the erosional activity of flowing water and through which water continues to flow in the present day. Contrast wind gap.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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wash (Geography Dictionary)

wash : See arroyo.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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wadi (Geography Dictionary)

wadi : 1.  Another name for a valley, used primarily in Arabic-speaking parts of the world.

2.  A dry, ephemeral riverbed which contains water only when heavy rainfall occurs.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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volcano (Geography Dictionary)

volcano : A vent (opening) in the Earth’s surface through which magma erupts, or the landform that is constructed by eruptive material

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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volcanic crater (Geography Dictionary)

volcanic crater : A type of crater created by volcanic activity, typically shaped like a bowl and containing one or more volcanic vents. Compare caldera.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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volcanic avalanche (Geography Dictionary)

volcanic avalanche: Also called a debris avalanche.

A large, chaotic mass of soil, rock, and volcanic debris moving swiftly down the slopes of a volcano. Volcanic avalanches can also occur without an eruption due to an earthquake, heavy rainfall, or unstable soil, rock, and volcanic debris

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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village (Geography Dictionary)

village : A small, clustered human settlement or community, usually larger than a hamlet but smaller than a town and often in rural areas, though the criteria for distinguishing a village can vary considerably in different parts of the world.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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viewshed (Geography Dictionary)

viewshed : The geographical area that is visible from a particular location. It includes all surrounding points within line-of-sight of the location and excludes points beyond the horizon or obstructed by terrain and natural or artificial objects.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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vent (Geography Dictionary)

vent : An opening at the Earth’s surface through which volcanic materials (lava, tephra, and gases) erupt. Vents can be at a volcano‘s summit or on its slopes; they can be circular (craters) or linear (fissures)

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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vertical exaggeration (Geography Dictionary)

vertical exaggeration : A scale used in certain maps, such as raised-relief maps, that deliberately distorts the apparent elevation of the map’s topography in order to emphasize vertical features, which might otherwise appear too small to identify relative to the corresponding horizontal scale.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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valley (Geography Dictionary)

valley : 1.  A low area between hills or mountains, often with a river running through it.2.  A depression that is longer than it is wide.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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vale (Geography Dictionary)

vale : Another name for a valley.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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urbanization (Geography Dictionary)

urbanization : The process by which a human population shifts from rural to urban residency, the gradual increase in the proportion of people living in urban areas such as towns and cities, and the ways in which human societies respond and adapt to this change. Urbanization may be characterized as a specific condition at a set time (e.g. the proportion of the total population or physical area within a given set of towns or cities) or as an increase in that condition over time. It precipitates enormous social, economic, and environmental changes for the planet as a whole.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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urban studies (Geography Dictionary)

urban studies : The study of the development of cities and urban areas, especially from historical, architectural, or civic planning perspectives.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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urban sprawl (Geography Dictionary)

urban sprawl : The unrestricted growth of housing, commercial development, and roads (typically of low densities) over large expanses of land, usually within or near an existing urban or suburban area and with little concern for civic planning. It is often considered a type of urbanization and almost always carries negative connotations.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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urban geography (Geography Dictionary)

urban geography : The sub-discipline of geography that derives from the study of cities, urban processes, and the built environment.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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urban (Geography Dictionary)

urban : An adjective describing a settlement with a high population density and a developed infrastructure of built environment; places of this type are variously categorized as cities, towns, or conurbations, or simply called urban areas. Contrast suburban, exurban, and rural.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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upland (Geography Dictionary)

upland : Sometimes used interchangeably with highland.

Any area of land that is higher in elevation relative to another area, especially one that is populated by low hills or situated atop a plateau. The term is often used as a conditional descriptor to distinguish related habitats or ecosystems, especially freshwater riparian areas, on the basis of elevation above sea level. Upland areas are usually characterized by relatively fast-flowing waterways and hilly or rocky terrain. Contrast lowland.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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uniform region (Geography Dictionary)

uniform region : A territory with one or more features present throughout which are absent or unimportant elsewhere

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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underpopulation (Geography Dictionary)

underpopulation : Economically, a situation in which an increase in the size of the labor force will result in an increase in per-worker productivity.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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tundra (Geography Dictionary)

tundra : A treeless plain characteristic of the Arctic and subarctic regions

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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true north (Geography Dictionary)

true north : Also called geodetic north.

The direction along the Earth’s surface towards the Geographic North Pole. Geodetic true north differs from magnetic north and grid north, and also very slightly from astronomical true north, which is based on the direction of the north celestial pole.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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tropics (Geography Dictionary)

tropics: Also called the tropical zone or torrid zone.

The region of the Earth’s surface surrounding the Equator and bounded by the Tropic of Cancer (23.4° N latitude) and the Tropic of Capricorn (23.4° S latitude). It is characterized by high annual precipitation and the absence of any significant seasonal variation in temperature. The term is often used more broadly to describe any area possessing what is considered a hot, humid climate

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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Tropic of Capricorn (Geography Dictionary)

Tropic of Capricorn : The southernmost circle of latitude on the Earth at which the Sun appears directly overhead at its culmination, which lies approximately 23.4 degrees south of the Equator. Its northern equivalent is the Tropic of Cancer.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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Tropic of Cancer (Geography Dictionary)

Tropic of Cancer : The northernmost circle of latitude on the Earth at which the Sun appears directly overhead at its culmination, which lies approximately 23.4 degrees north of the Equator. Its southern equivalent is the Tropic of Capricorn.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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tributary (Geography Dictionary)

tributary : Also called an affluent.

A stream or river that flows into a larger stream or main stem or a lake, rather than directly into a sea or ocean. Contrast distributary.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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tree line (Geography Dictionary)

tree line : The latitudinal or elevational limit of normal tree growth. Beyond this limit (i.e. closer to the poles or at higher elevations) climatic conditions are too severe for such growth and trees are stunted or entirely absent

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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transhumance (Geography Dictionary)

transhumance : The seasonal movement of people and animals in search of pasture. Commonly, winters are spent in snow-free lowlands and summers in the cooler uplands

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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transferability (Geography Dictionary)

transferability : The extent to which a good or service can be moved from one location to another; the relative capacity for spatial interaction

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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township and range (Geography Dictionary)

township and range : The rectangular system of land subdivision of much of the agriculturally settled United States west of the Appalachian Mountains, established by the Land Ordinance of 1785.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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tor (Geography Dictionary)

tor : Also called a castle koppie or kopje.

A prominent, free-standing rock outcrop that rises abruptly from the smooth slopes of a gently rounded hill or ridge. In the United Kingdom, the term is also used to refer to the hill itself.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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toponymy (Geography Dictionary)

toponymy : The study of placenames (known as toponyms), their origins, meanings, use, and typology.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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topography (Geography Dictionary)

topography : The physical features of a place, or the study and depiction of physical features, including terrain relief.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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topographic prominence (Geography Dictionary)

topographic prominence : Also called autonomous height, relative height, or shoulder drop.

A measure of the independence of a mountain or hill defined as the vertical distance between its summit and the lowest contour line encircling it but containing no higher summit within it or, equivalently, the difference between the elevation of the summit and the elevation of the key col. Mountains with high prominence tend to be the highest points in their vicinity.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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topographic isolation (Geography Dictionary)

topographic isolation : The minimum great-circle distance between the summit of a mountain or hill and a point of equal elevation, representing a radius of dominance in which the summit is the highest point.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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topographical relief (Geography Dictionary)

topographical relief : See terrain.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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topographic map (Geography Dictionary)

topographic map : Also called a relief map.

A map that uses contour lines to represent the three-dimensional features of a landscape on a two-dimensional surface

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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time zone (Geography Dictionary)

time zone : A region of the globe that observes a uniform standard time for legal, commercial, and social purposes.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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time geography (Geography Dictionary)

time geography: Also called time-space geography.

An interdisciplinary perspective, ontological framework, and visual language in which space and time are used as basic dimensions of analysis of dynamic processes and events, including social and ecological interactions, environmental changes, and biographies of individuals.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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time distance (Geography Dictionary)

time distance : A time measure of how far apart places are (how long does it take to travel from place A to place B?). This may be contrasted with other distance metrics such as geographic distance (how far is it?) and cost-distance (how much will it cost to get there?).

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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till (Geography Dictionary)

till : See glacial till.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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tied island (Geography Dictionary)

tied island: Also called a land-tied island.

An island that is connected to a mainland only by a narrow spit or tombolo which may or may not be occasionally submerged.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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tide pool (Geography Dictionary)

tide pool : A shallow pool of seawater, supplied regularly by incoming tides, that forms on a rocky intertidal shore.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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tide (Geography Dictionary)

tide : The periodic rise and fall of sea levels caused by the combined effects of the gravitational forces exerted by the Moon and the Sun and the Earth’s rotation.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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thalweg (Geography Dictionary)

thalweg : The line of lowest elevation within a valley or watercourse. Thalwegs often acquire special significance in political geography because disputed borders along rivers are often defined as the river’s thalweg.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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tertiary sector (Geography Dictionary)

tertiary sector : That portion of a region’s economy devoted to service activities (e.g., retail and wholesale operations, transportation, insurance)

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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territory (Geography Dictionary)

territory : A specific area or portion of the Earth’s surface; similar to though distinct from a region.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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territorial waters (Geography Dictionary)

territorial waters : 1.  A concept of the Law of the Sea defined as a belt of coastal waters extending at most 12 nautical miles (22 km) from the designated baseline (usually defined as the mean low-water line) for a coastal state and regarded as the sovereign territory of the state.2.  Any area of water over which a state has legal jurisdiction, including internal waters, the exclusive economic zone, and potentially others.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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terrain (Geography Dictionary)

terrain : Also called topographical relief or simply relief.

The vertical and horizontal dimensions of a land surface, usually as expressed in terms of elevation, slope, and orientation of geographical features.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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tephra (Geography Dictionary)

tephra : Solid material of all sizes explosively ejected from a volcano into the atmosphere.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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temperature inversion (Geography Dictionary)

temperature inversion : An increase in temperature with height above the Earth’s surface, a reversal of the normal pattern.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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tarn (Geography Dictionary)

tarn: Also called a corrie loch.

A mountain lake or pool of water formed in a cirque excavated by a glacier. A moraine may form a natural dam below a tarn.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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taiga (Geography Dictionary)

taiga : A moist subarctic coniferous forest that begins where the tundra ends and is dominated by spruces and firs.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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syrt (Geography Dictionary)

syrt : A denudational highland or elevated flatland in Russia and Central Asia; a kind of dissected plateau.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖