thất toán
Definition
- Verb (Accounting/Finance):
- To fail to account for; to not enter into the accounts: Refers to an amount, expense, or transaction that has not been recorded, posted, or settled in the official financial records or books.
- To leave unsettled: Describes a financial obligation or item that remains unaccounted for or not properly closed in a statement.
Usage Examples
- Verb:
- Khoản chi này đã bị thất toán. (This expense was not accounted for.)
- Nhân viên kiểm toán phát hiện một số giao dịch bị thất toán. (The auditor discovered several transactions that were not entered into the accounts.)
- Nếu thất toán các khoản nợ, báo cáo tài chính sẽ không chính xác. (If debts are left unsettled, the financial statements will be inaccurate.)
Advanced Usage
- This term is primarily used in formal, professional contexts such as auditing, corporate finance, and accounting. It often implies an error, omission, or irregularity in financial record-keeping.
Variants and Related Words
- Toán (v): to calculate, to settle an account.
- Thanh toán (v): to pay, to settle a payment.
- Quyết toán (v): to finalize accounts, to make a final settlement (e.g., at year-end).
Synonyms
- Unaccounted for: Not recorded in the accounts.
- Unposted: Not entered into the ledger.
- Unsettled: Not resolved or closed in accounting terms.
Related Terms and Notes
- Lỗi thất toán (n): An accounting error of omission.
- The concept is the opposite of "hạch toán" (to bookkeep, to account for) or "ghi sổ" (to enter into the books). It highlights a discrepancy between actual financial activity and its official documentation.