Definition

1. Noun (Accounting):
   • Book of receipts: A ledger or register used to systematically record all incoming money or revenue received by an organization or individual.
   • Receipts journal: A specific accounting book for chronologically logging all cash inflows and monetary transactions received.

Usage Examples

• Noun:
  • Kế toán viên ghi chép cẩn thận mọi khoản tiền vào sổ thu. (The accountant carefully records all money received in the book of receipts.)
  • Sổ thu của công ty cần được kiểm toán hàng năm. (The company's receipts journal must be audited annually.)
  • Mọi hóa đơn thu tiền đều phải có số tham chiếu trong sổ thu. (Every cash receipt invoice must have a reference number in the book of receipts.)

Advanced Usage

• In formal accounting systems, the "sổ thu" is a crucial component of the cash book (), specifically documenting the debit (receipt) side of cash transactions.
• The term is often part of a dual-entry system, paired with "sổ chi" (book of expenditures).

Variants and Related Words

• Sổ sách kế toán (n): Accounting books; ledgers.

  • Sổ sách kế toán phải được lưu giữ ít nhất năm năm. (Accounting books must be kept for at least five years.)

• Sổ quỹ (n): Cash book (a more general term that may combine records of both receipts and payments).

  • Số dư cuối ngày được tính từ sổ quỹ. (The closing daily balance is calculated from the cash book.)

• Hóa đơn thu (n): Receipt invoice; a document issued as proof of receiving money.

  • Xuất hóa đơn thu cho khách hàng ngay khi nhận thanh toán. (Issue a receipt invoice to the customer immediately upon receiving payment.)

Synonyms

• Receipts ledger: A book for recording receipts.
• Cash receipts journal: A journal for recording incoming cash.
• Income register: A register for recording income.

Related Terms and Phrases

• Đối chiếu sổ thu (v): To reconcile the book of receipts.

  • Kế toán trưởng đang đối chiếu sổ thu với sao kê ngân hàng. (The chief accountant is reconciling the book of receipts with the bank statement.)

• Ghi sổ thu (v): To enter/record in the book of receipts.

  • Mọi khoản tiền mặt nhận được phải được ghi sổ thu ngay lập tức. (All cash received must be entered into the book of receipts immediately.)

1. (kế toán) Book of receipts