khai toán
Definitions
- Verb:
- To settle accounts, to finalize financial statements: The process of completing and closing financial records, calculations, or a budget for a specific period or project. It involves reporting final figures and clearing outstanding balances.
- To declare final settlement: To officially state that all financial calculations and payments for a transaction or period have been completed and reconciled.
Usage Examples
- Verb:
- Công ty cần khai toán ngân sách quý trước khi bắt đầu quý mới. (The company needs to settle the accounts for the previous quarter before starting the new one.)
- Sau khi hoàn thành dự án, bộ phận kế toán sẽ tiến hành khai toán. (After completing the project, the accounting department will proceed to finalize the financial statement.)
- Việc khai toán thuế phải được thực hiện đúng hạn. (The declaration of final tax settlement must be done on time.)
Advanced Usage
- "khai toán quyết toán": This is a common compound phrase meaning "to finalize and settle accounts conclusively." It emphasizes the official closing and reporting aspect.
- Quy trình khai toán quyết toán cuối năm rất phức tạp. (The year-end final account settlement process is very complex.)
Variants and Related Words
- Quyết toán (Verb/Noun): Final settlement, finalization of accounts. This is a very close synonym and is often used in similar contexts.
- quyết toán thuế (tax finalization)
- Khai báo (Verb): To declare, to report (often used for initial or periodic reporting, not final settlement).
- Thanh toán (Verb): To pay, to settle a payment (focuses on the payment action, not the comprehensive accounting closure).
Synonyms
- To close the books: (Accounting) To finalize accounting records for a period.
- To finalize accounts: To complete all accounting procedures for a statement.
- To render an account: To present a finalized statement of account.
Related Phrases (Common Collocations)
- Khai toán ngân sách: To settle the budget; to report final budget expenditure.
- Khai toán công trình: To finalize accounts for a construction project.
- Báo cáo khai toán: Final settlement report.
- Thủ tục khai toán: Final account settlement procedures.