Học Basic Accounting & Bookkeeping bằng AI

Bài học tiếng Anh về Basic Accounting & Bookkeeping — từ vựng, ngữ pháp, đọc hiểu, luyện nghe và bài tập tương tác. Tạo bởi AI, cá nhân hóa theo trình độ của bạn. Miễn phí, không cần cài đặt.

Từ vựng

ledger

/ˈledʒər/noun

sổ cái, sổ kế toán

A book or electronic record where a company records all its financial transactions and accounts

“The accountant checks the general ledger to make sure all transactions are recorded correctly.”

invoice

/ˈɪnvɔɪs/noun

hóa đơn, biên lai thanh toán

An official written request for payment that shows what goods or services were provided and how much they cost

“We received an invoice from the supplier for the office equipment we ordered last week.”

transaction

/trænˈzækʃən/noun

giao dịch, giao dịch tài chính

An exchange of money or goods between a buyer and a seller; a business deal that is recorded

“Every transaction must be recorded in the accounting system before the end of the business day.”

expense

/ɪkˈspens/noun

chi phí, khoản chi tiêu

Money that is spent or used to pay for something needed to run a business

“We need to track all business expenses so we can deduct them from our taxes.”

receipt

/rɪˈsiːt/noun

biên nhận, chứng nhận thanh toán

A written or printed proof that money has been paid or goods have been received

“Always keep receipts for all company expenses because the auditor will need to verify them.”

reconcile

/ˈrekənsaɪl/verb

đối chiếu, kiểm tra sự phù hợp

To check that two sets of financial records are the same and match each other correctly

“We reconcile the bank statement with our accounting records every month to find any errors.”

debit

/ˈdebɪt/noun

ghi nợ, khoản chi

An amount of money taken out of a bank account or a record of money owed

“When you use your debit card, the money is taken directly from your bank account.”

credit

/ˈkredɪt/noun

ghi có, khoản thu

An amount of money added to a bank account or a record of money someone is owed

“The credit to your account should appear within three business days after we process the payment.”

Ngữ pháp

Present Perfect Tense (Have + Past Participle)

Subject + have/has + past participle + object

Use the present perfect to talk about actions that started in the past and continue to the present, or actions that happened in the past but are still important now. In accounting, we use this to describe work completed or changes that have happened. Form: have/has + past participle. For regular verbs, add -ed to the base form.

I have recorded all the transactions from this month.
She has updated the ledger with the latest payments.
We have reconciled the accounts three times this year.

First Conditional (If + Present Simple … Will + Base Verb)

If + subject + base verb (present) + , + subject + will + base verb

Use the first conditional to talk about real, possible situations in the future and their likely results. In accounting, use this to explain what will happen if certain actions are taken. Form: if + present simple + will + base verb. The 'if' clause can come first or second.

If you record all receipts, the accountant will be able to verify the expenses.
The budget will increase if the company receives more income this quarter.
If we don't update the ledger, we will have incorrect financial records.

Bài đọc

Understanding Bookkeeping in Small Business

Bookkeeping is the process of recording all financial transactions that a business makes every day. It is one of the most important tasks in any company, whether the business is small or large. Good bookkeeping helps owners and managers understand how much money is coming in and going out, and it provides accurate information for making business decisions.

When a transaction happens, it must be recorded in the company's accounting system. For example, when a customer pays for a product, the bookkeeper records this transaction as income. When the company pays for office supplies or rent, the bookkeeper records these as expenses. Each transaction is entered into a ledger, which is a detailed record of all the company's financial activity. The ledger shows debits (money going out) and credits (money coming in). Without proper recording, it becomes impossible to know the true financial situation of the business.

One of the most common bookkeeping tasks is managing invoices. An invoice is a document that shows what products or services were sold and how much the customer must pay. The bookkeeper sends invoices to customers, tracks which invoices have been paid, and which ones are still waiting for payment. It is important to keep receipts for all business expenses. A receipt is proof that money was spent, and it helps the bookkeeper verify that all transactions are correct. The company must keep receipts for tax purposes, because the government may ask for proof of expenses.

At the end of each month or quarter, bookkeepers perform a task called reconciliation. Reconciliation means checking that the company's financial records match the bank's records. This helps find any mistakes or errors that might have occurred. If the records do not match, the bookkeeper must investigate to find the problem. Good bookkeeping practices are essential because they provide the foundation for accurate financial reporting and help businesses comply with tax laws.