Vần G


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Accounting Dictionary – 38 - GLO


G&A usually refers to the indirect overhead costs contained within the General and Administrative expense / cost categories (see also SG&A).

GAI is Guaranteed Annual Income.


GARBAGE IN, GARBAGE OUT (GIGO) is an often used computer and software industry saying meaning that if the data going into a system is suspect, the resulting data output will be suspect.

GASB stands for Government Accounting Standards Board.The GASB is a nonprofit organization responsible for establishing and improving accounting and financial reporting standards for governmental units.

GATT (GENERAL AGREEMENT ON TARIFFS AND TRADE) is a multilateral treaty that aims to reduce trade barriers and increase trade. The GATT was an interim treaty process that has now culminated in the World Trade Organization (WTO).

GBP is United Kingdom Pound Sterling (Currency Code).


GEARING is the proportion of the capital employed of a company that is financed by lenders rather than shareholders.

GEARING RATIO measures the percentage of capital employed that is financed by debt and long term financing. The higher the gearing, the higher the dependence on borrowing and long term financing. Whereas, the lower the gearing ratio, the higher the dependence on equity financing. Traditionally, the higher the level of gearing, the higher the level of financial risk due to the increased volatility of profits. Financial manager face a difficult dilemma. Most businesses require long term debt in order to finance growth, as equity financing is rarely sufficient, on the other hand, the introduction of debt and gearing increases financial risk. A high gearing ratio is positive; a large amount of debt will give higher return on capital employed but the company dependent on equity financing alone is unable to sustain growth. Gearing can be quite high for small businesses trying to become established, but in general they should not be higher than 50%. Shareholders benefit from gearing to the extent that return on the borrowed money exceeds the interest cost so that the market value of their shares rise.

GENERAL ACCOUNTING involves the basic principles, concepts and accounting practice, recording, financial statement preparation, and the use of accounting information in management.

GENERAL ACCOUNTING OFFICE (GAO) is the organization in the U.S. Congress that investigates the performance of the federal government. GAO evaluates the use of public funds and the performance of federal programs, while also providing analytical, investigative and legal services in order to support to Congress in its policy formulation and decision making processes. Most GAO reports are initiated at the request of Congress, while some are initiated by the agency itself or are required by law.

GENERAL EXPENSE is expense not directly connected with any single department.

GENERAL JOURNAL is the most basic of journals. It is a chronological list of transactions. It has a very specific format for recording each transaction. Each transaction is recorded separately and consists of: 1.) a date; 2.) any and all accounts to receive a debit entry are listed first with an amount in the appropriate column, then; 3.) any and all accounts to receive a credit entry are indented and listed next with an amount in the appropriate column; 4.) a clear description of the transaction. At least one line is then skipped to visually separate recorded transactions.

GENERAL LEDGER is the record of all account entries.

GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) is a recognized common set of accounting principles, standards, and procedures. GAAP is a combination of accepted methods of doing accounting and policy board set authoritative standards.

GENERALLY ACCEPTED AUDITING STANDARDS (GAAS), in the US, are the broad rules and guidelines set down by the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA). In carrying out work for a client, a certified public accountant would apply the generally accepted accounting principles (GAAP); if they fail to do so, they can be held to be in violation of the AICPA's code of professional ethics.

GENERAL LEDGER is the accounting records that show all the financial statement accounts of a business.

GENERAL PARTNERSHIP is one or more partners who are jointly and severally responsible or liable for the debts of the partnership.

GEOGRAPHICAL SEGMENT is a component of an enterprise that (a) provides products and services within a particular economic environment and (b) that is subject to risks and returns that are different from those of components operating in other economic environments.

GFOA is Government Finance Officers' Association.

GILT is a bond issued by the UK government. Gilts are equivalent to a U.S. Treasury security.

GLOBAL CUSTODY is a term used within the investment banking industry in defining securities/monetary instruments that are traded internationally by Global Custodians. Those securities would be held in "Global Custody". Chase Bank originated the concept of providing Global Custody trading services for institutional investors trading in foreign markets in 1974. Banks recognized as Global Custodians provide their customers with Global Custody services in respect to securities traded and settled not only in the country in which the Global Custodian is located but also in numerous other countries throughout the world.


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Accounting Dictionary – 39 - GUA

GLOBAL DEPOSITORY RECEIPTS are receipts evidencing ownership in the underlying shares of a foreign company. Generally, U.S. banks and trusts issue American depository receipts (ADR) and American depository shares (ADS). They hold the foreign company securities underlying the receipts in their vaults. In addition to the underlying securities, the receipts entitle the shareholder to all dividends and capital gains. The bank or trust company issuing the receipts may have denominated the receipts in a currency other than the currency underlying the foreign security. U.S. and European banks and trust companies usually issue global depository receipts (GDR), which are receipts in the shares of global offering of a foreign issuer who has issued two securities simultaneously in two markets, usually publicly in non-U.S. markets and privately in the U.S. market. European banks and trust companies generally issue European depository receipts (EDR), sometimes called continental depository receipts (CDR) when issued in bearer form, which evidence ownership in foreign securities.

GLOBAL MUTUAL FUND, also Bond Fund, is a mutual fund that can invest in stocks and bonds throughout the world. Such funds typically have a portion of their assets in American markets as well as Europe, Asia, and developing countries. Global funds differ from INTERNATIONAL MUTUAL FUNDS, which invest only in non-Canadian securities. The advantage of global funds is that the fund managers can buy stocks or bonds anywhere they think has the best opportunities for high returns. Thus if one market is underperforming, they can shift assets to markets with better potential. Though some global funds invest in both stocks and bonds, most funds specialize in either stocks or bonds.

GMP is either Good Manufacturing Practice(s) or Gross Maximum Price.

GMROI is an acronym for Gross Margin Return On Investment (retail).


GOAL is the milestone the organization aims to achieve that evolves from the strategic issues. They transform strategic issues into specific performance targets that impact the entire organization. They can be qualitative or quantitative. Dependent upon usage, GOALS are general in nature, while OBJECTIVES are specific, measurable and time-based. In some organizations, the meanings for GOAL and OBJECTIVE are reversed.

GOING CONCERN refers to the liquidity of a concern. If the concern is illiquid, the viability of that concern being able to continue to operate is in doubt.

GOING CONCERN CONCEPT is the underlying assumption that any accountant makes when he prepares a set of accounts. That the business under consideration will remain in existence for the foreseeable future.

GOING CONCERN PRINCIPLE assumes that the accounting entity will maintain proper accounting records from the date of its establishment to the date of its liquidation.

GOING PUBLIC refers to those activities that relate to offering a private company's shares to the general investing public including registering with the SEC.

GOING RATE is an expression that means the cost of the average of suppliers of like products or services. The connotation is that the cost will be "no more expensive than the competition."

GOLDEN RULES OF ACCOUNTING are: 1. Debits ALWAYS EQUAL Credits; 2. Increases DO NOT NECESSARILY EQUAL Decreases; and, 3. Assets - Liabilities = Owner's Equity (The Accounting Equation).

GOODWILL is that intangible possession which enables a business to continue to earn a profit that is in excess of the normal or basic rate of profit earned by other businesses of similar type. The goodwill of a business may be due to a particularly favorable location, its reputation in the community, or the quality of its employer and employees. The evidence that goodwill exists is the proven ability to earn excess profits. Goodwill is created on the books of a newly purchased company to the extent that the purchase price of the company is greater than the value of its net tangible assets.

GRANTEE is the person or entity to whom property or assets are transferred.

GRANTOR is the person or entity who transfers property or assets.

GREEN BOOK is a publication entitled U.S. Overseas Loans and Grants and Assistance from International Organizations. This data, which is grouped by country and geographic region, includes assistance from USAID, military assistance, P.L. 480, Export-Import Bank, etc. from 1945 to the last completed fiscal year.. This publication is released shortly after the Congressional Presentation is distributed.

GROSS is: a. the entire amount of income before any deductions are made; or, b. any total amount before any deductions (examples: gross income or gross labor).

GROSS CONTRIBUTION is the starting amount prior to any relevant deductions have been made to the gross amount, e.g., Gross Contribution to Margin.

GROSS DOMESTIC PRODUCT (GDP) is the value of all the goods and services produced by workers and capital located within a country (or region), such as the United States, regardless of nationality of workers or ownership. Domestic measures relate to the physical location of the factors of production; they refer to production attributable to all labor and property located in a country. The national measures differ from the domestic measures by the net inflow -- that is, inflow less outflow -- of labor and property incomes from abroad. Gross Domestic Product includes production within national borders regardless of whether the labor and property inputs are domestically or foreign owned.

GROSS MARGIN is the ratio of gross profit to sales revenue. (sometimes used as a synonym for gross profit). For a manufacturer, gross margin is a measure of a company's efficiency in turning raw materials into income; for a retailer it measures their markup over wholesale. GROSS MARGIN is gross income divided by net sales, expressed as a percentage.

GROSS NATIONAL PRODUCT (GNP) is the total dollar value of all final goods and services produced for consumption in society during a particular time period. The GNP does include allowances for depreciation and indirect business taxes such as those on sales and property. Gross national product is the output of labor and property of US nationals regardless of the location of the labor and property. Gross National Product includes income earned by the factors of production (assets and labor) owned by a country's residents but excludes income produced within the country's borders by factors of production owned by nonresidents.

GROSS NEGLIGENCE is any action or an omission in reckless disregard of the consequences to the safety or property of another. Sometimes referred to as "very great negligence" and it is more then just neglect of ordinary care towards others or just inadvertence. Also known as the Latin term culpa lata.

GROSS PAY is employee salary prior to the application of taxes and other deductions.

GROSS PROFIT is net sales minus cost of sales.

GROSS PROFIT MARGIN ON SALES (GPM) is one of the key performance indicators. The gross profit margin gives an indication on whether the average markup on goods and services is sufficient to cover expenses and make a profit. GPM shows the relationship between sales and the direct cost of products/services sold. It measures the ability of both to control costs and to pass along price increases through sales to customers. The gross profit margin should be stable over time. A persistent gradual decrease is likely to indicate that productivity needs to be increased to return profitability back to previous levels.

GROSS PROFIT METHOD is an inventory estimate based on gross margin.

GROSS RECEIPTS is the total amount received prior to the deduction of any allowances, discounts, credits, etc.

GROSS REVENUE is income (at invoice values) received for goods and services over some given period of time. See also GROSS SALES.

GROSS SALES is the total revenue at invoice value prior to any discounts or allowances. See also GROSS REVENUE.

GROSS WEIGHT is the weight of a shipment including packing material.

GROUP is a number of individual companies assembled together; often having some unifying relationship.

GROUP ACCOUNTS are the financial statements of a group of companies. These are usually presented in the form of consolidated accounts.



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Group Of Seven

GOOD MONEY: Tiền có giá trị nội tại cao Ngân quỹ: quỹ liên bang, có giá trị thanh lý cùng ngày ngược lại với quỹ thanh lý nhà. Quỹ này được hiểu ngầm theo hai cách:
1. Qũy đòi hỏi 3 ngày để thanh lý.
2. Quỹ dùng để thanh lý các giao dịch trong đó có một ngày thả nổi. Luật Gresham's: lý thuyết cho rằng tiền có giá trị nội tại cao hơn, tiền tốt sẽ dần dần được rút ra khỏi vòng lưu chuyển và thay thế bằng đồng tiền có giá trị nội tại kém hơn.
GOOD-THIS- MONTH ORDER (GTM): Lệnh đến cuối tháng Lệnh mua hay bán chứng khoán trái phiếu (thường với giá giới hạn hay giá ngưng do khách hàng định) có giá trị đến cuối tháng. Trong trường hợp giá giới hạn, khách hàng chỉ thị cho broker hoặc là mua với giá giới hạn hoặc giá cao hơn. Trong trường hợp giá ngưng, khách hàng chỉ thị broker đăng ký thị một khi có một dịch vụ mua bán chứng khoán thực hiện theo giá ngừng đã ấn định.

GOOD THROUGH: Lệnh suốt. Lệnh mua hay bán chứng khoán trái phiếu hay hàng hoá theo giá đã ấn định trước vào thời khoảng đã định, trừ khi huỷ bỏ, thực hiện hay thay đổi. Nó là loại lệnh có giới hạn và có thể là GTW đã xác định, GTW trong thời khoảng ngắn hơn dài hơn.
GOOD-TILL- CANCELED ORDER (GTC): Lệnh đến khi nào huỷ bỏ. Lệnh của khách hàng công ty môi giới để mua và bán chứng khoán, thường (chưa đánh vào)
GROSS REVENUES: Tổng doanh thu của tài sán góp vốn. Tất cả doanh thu có từ hoạt động sinh lợi của các tài sản do thành viên góp vốn sở hữu. Từ ngữ Gross Revenues không bao gồm doanh thu có từ lợi tức tiền lãi hay thương vụ bán, tái tài trợ hay do bố trí khác về các tài sản thuộc thành viên gốp vốn.
GROSS SALES: Số bán gộp. Tổng số bán thuần theo trị giá bảng liệt kê hàng hóa, không có khấu trừ số bớt giá cho khách hàng, lợi nhuận hay tiền lãi hoặc bất cứ một điều chỉnh nào khác. Xem Net Sales.
GROSS SPREAD: Chênh lệch gộp. Chênh lệch giữ giá chứng khoán cung ứng cho công chúng và giá mà nhà bao tiêu trả cho nhà phát hành. Số chênh lệch này được chia cho phí điều hành, khấu trừ của người mua bán (hay của người bao tiêu) và hoa hồng cho nhóm bán selling concession) (khấu trừ cho nhóm bán). Xem Concession, Flotation (floatation) Cost.
GROSS YIELD: Hoa lợi gộp. Hoa lợi của trái phiếu trước khi trừ thuế.
GROUP BANKING: Nhóm nghiệp vụ ngân hàng. Hình thức của công ty mẹ (công ty chủ quản) trong đó một nhóm quản lý có quyền kiểm soát một vài ngân hàng đang tồn tại. Mỗi ngân hàng trong nhóm có Hội đồng Quản Trị riêng, công ty chủ quản liên kết các hoạt động của tất cả các ngân hàng trong nhóm và nắm đa số chứng khoán vốn trong các ngân hàng thành viên. Xem Banker's bank, Chain Banking, lnterlocking Directorate.
GROUP NET ORDER: Thứ tự thuần của nhóm. Một thứ tự được tập đoàn bao tiêu chấp nhận vì quyền lợi của tập đoàn. Các loại hoa hồng được chi trả cho thành viên tùy theo sự góp phần của họ trong tập đoàn bao tiêu.
GROUP OF SEVEN: Nhóm G-7 . Một nhóm quốc tế hay gồm cán bộ trưởng tài chánh của 7 quốc gia công nghiệp hàng đầu, gặp nhau để liên kết chính sách kinh tế và tiền tệ. Nhóm này còn gọi là nhóm G-7 gồm Nhật, Tây Đức, Pháp, Anh, ý, Canada, và Hoa Kỳ được tổ chức năm 1986.
GROUP OF TEN: Nhóm 10 Mười nước kỹ nghệ hóa chính yếu, cố gắng phối hợp tiền tệ và các chính sách tài chánh để tạo ra một hệ thống kinh tế thế giới ổn định hơn.


New Member
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Mọi người cho mình hỏi một số thuật ngữ sau trong kế toán có nghĩa là gì nha:
- level of gearing : (the markets dont like our level of gearing)


Hội viên mới
Mọi người cho mình hỏi một số thuật ngữ sau trong kế toán có nghĩa là gì nha:
- level of gearing : (the markets dont like our level of gearing)

"Gearing ratio" hay còn được gọi là Leverage nghĩa là Đòn Bẩy Vốn hoặc tỷ số vốn vay. Đây là tỷ suất giữa vốn vay và vốn chủ sở hữu của công ty. Hệ số này càng lớn thì hoạt động của công ty càng dễ gặp rủi ro hơn.

Cụm từ "Lever of" phía trước có thể hiểu là "độ lớn" bạn nhé


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