Accountancy

HỌC BỘ TỪ

accountancy
accountancy /əˈkaʊnt(ə)nsi/
(n.) the work or profession of an accountant
Example: I spoke to my advisor and switched to accountancy for the next year.


balance sheet
balance sheet /ˈbal(ə)ns ʃiːt/
(n.) a written statement showing the amount of money and property that a company has and listing what has been received and paid out
Example: I need to make balance sheet annually.


bookkeeper
bookkeeper /ˈbʊkkiːpə(r)/
(n.) a person whose job is to keep an accurate record of the accounts of a business
Example: We are planning to hire a freelance bookkeeper.


cash at bank
cash at bank /kaʃ at baŋk/
(n.) a phrase written in a company's financial records to show how much money it has in the bank
Example: Cash at bank is considered a highly liquid form of current asset.


cash in hand
cash in hand /kaʃ ɪn hand/
(n.) an amount of cash a company has available after all its costs have been paid
Example: The deal leaves the company with £25m cash in hand to buy new stock.


cash in transit
cash in transit /kaʃ ɪn ˈtrɑːnzɪt/
(n.) used to describe money that is being moved from one place to another
Example: a cash-in-transit insurance policy


equity
equity /ˈɛkwɪti/
(n.) the value of a company’s shares
Example: He sold his equity in the company last year.