Assets - Current Flashcards

1
Q

Tiền mặt

A

Cash

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2
Q

Tiền gởi ngân hàng

A

Petty cash

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3
Q

Tiền và tương đương tiền

A

Cash equivalents

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4
Q

Đầu tư ngắn hạn

A

Short-term investments

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5
Q

Phải thu khách hàng

A

Accounts receivable

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6
Q

Dự phòng phải thu

A

Allowance for doubtful accounts

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7
Q

Phải thu phí pháp lý

A

Legal fees receivable

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8
Q

Phải thu lãi

A

Interest receivable

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9
Q

Hàng tồn kho

A

Merchandise inventory (or Inventory)

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10
Q

Dụng cụ nhỏ văn phòng

A

Office supplies

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11
Q

Dụng cụ nhỏ kho

A

Store supplies

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12
Q

Bảo hiểm trả trước

A

Prepaid insurance

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13
Q

Lãi trả trước

A

Prepaid interest

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14
Q

Trả trước tiền thuê

A

Prepaid rent

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15
Q

Nguyên vật liệu thô

A

Raw materials inventory

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16
Q

Sản phẩm dở dang

A

Work in process inventory

17
Q

Thành phẩm

A

Finished goods inventory