sổ thu
Học thuậtThân thiện
Definition
- 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.)
- (kế toán) Book of receipts