nguyên giá
Definition
- Noun:
- Original price / Initial cost: The price at which an asset was first acquired or recorded, before any depreciation, adjustments, or market value changes. It is a fundamental accounting and financial term.
- List price / Sticker price: The initial, often official, selling price of a good before any discounts, negotiations, or promotions.
Usage Examples
- Noun:
- Công ty khấu hao tài sản theo nguyên giá. (The company depreciates the asset based on its original cost.)
- Nguyên giá của chiếc xe này là 800 triệu đồng. (The list price of this car is 800 million VND.)
- Sổ sách kế toán phải ghi rõ nguyên giá của máy móc. (The accounting books must clearly state the initial cost of the machinery.)
Advanced Usage
- In formal contexts like accounting, auditing, and finance, "nguyên giá" is a fixed technical term. It is not typically used in casual shopping conversations, where "giá gốc" or "giá niêm yết" are more common.
- It is crucial for calculating depreciation, determining book value, and for asset management.
Variants and Related Words
- Giá gốc (n): Original price, cost price. Often used in broader commercial contexts.
- Giá vốn (n): Cost price, primarily from the seller's perspective related to inventory.
- Giá niêm yết (n): Listed price, sticker price.
Synonyms
- Original cost
- Historical cost
- Initial price
- Purchase price (in acquisition contexts)
Related Terms and Concepts
- Khấu hao (Depreciation): The process of allocating the original cost of a tangible asset over its useful life.
- Giá trị còn lại (Book value / Residual value): The value of an asset after accounting for depreciation, calculated from its original cost.
- Định giá lại (Revaluation): Adjusting the book value of an asset, which differs from its original recorded cost.