Definition

1. Verb:
   • To keep accounts; to account for; to calculate (in a business/financial context): The primary meaning refers to the systematic process of recording, calculating, and summarizing financial transactions and economic activities of an organization or unit.
   • To operate on a self-accounting/cost-accounting basis: Refers to a mode of operation where a unit must calculate its own revenues, costs, and profits, being financially independent.

Usage Examples

• Verb:
  • Bộ phận kế toán có nhiệm vụ hạch toán chính xác mọi khoản thu chi. (The accounting department is responsible for accurately accounting for all income and expenditures.)
  • Chúng ta cần hạch toán đầy đủ chi phí nguyên vật liệu cho dự án này. (We need to fully calculate the cost of raw materials for this project.)
  • Đơn vị này đã chuyển sang cơ chế hạch toán độc lập. (This unit has switched to an independent self-accounting mechanism.)

Advanced Usage

• Hạch toán kinh tế: Economic accounting; cost accounting. This is a fixed compound term describing a system or principle of managing an enterprise by calculating all economic inputs and outputs to determine efficiency and profitability.
  • Áp dụng hạch toán kinh tế giúp doanh nghiệp nâng cao hiệu quả sản xuất. (Applying cost accounting helps businesses improve production efficiency.)
• Tự hạch toán: To be self-accounting; to operate on an independent financial basis.
  • Các đơn vị sự nghiệp công lập phải thực hiện tự hạch toán. (Public non-business units must implement self-accounting.)

Variants and Related Words

• Hạch toán viên (noun): Accountant (specifically one who performs calculation and accounting tasks).
• Kế toán (noun/verb): Accounting; to do accounting. This is a broader, more general term for the entire field of accounting. Hạch toán often refers to the specific act of calculation and entry within the kế toán process.
• Tính toán (verb): To calculate. This is a general term for calculation, while hạch toán is specifically for business/financial calculation.

Synonyms

• Tính toán (verb): To calculate, to compute.
• Ghi chép sổ sách (verb phrase): To keep books/records.
• Kê khai (verb): To declare, to list (often for tax or customs purposes, overlapping in some administrative contexts).

Related Phrases

• Hạch toán chi phí: To calculate/cost accounting.
• Hạch toán kết quả kinh doanh: To account for business results.
• Cơ chế hạch toán: Accounting mechanism; financial operating regime.
• Đơn vị hạch toán: Accounting unit; cost center.

1. Keep business account
   • Hạch toán kinh tế
     Cost accounting
2. Self-supporting; non-financing by the state