sổ cái

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The Vietnamese word "sổ cái" refers to a type of accounting ledger. It is essential in financial record-keeping and is used primarily in bookkeeping and accounting contexts.

Basic Explanation

• Definition: "Sổ cái" is a main ledger where all financial transactions of a business are recorded. It summarizes and organizes the accounts, showing the balance of each account and helping to track financial activities.

Usage Instructions

• In Accounting: You would use "sổ cái" when discussing financial documents or systems in a business setting. It's where you keep track of all debits and credits.

Example Sentence

• Vietnamese: "Mọi giao dịch tài chính của công ty đều được ghi chép vào sổ cái."
• English: "All financial transactions of the company are recorded in the ledger."

Advanced Usage

• In advanced accounting, "sổ cái" might be used in conjunction with terms like "sổ phụ" (subsidiary ledger) or "bảng cân đối kế toán" (balance sheet) to provide a more detailed financial analysis.

Word Variants

• "Sổ sách" (books) – refers to all the accounting books, including ledgers and journals.
• "Sổ nhật ký" (journal) – a record where transactions are first entered before being transferred to the "sổ cái."

Different Meanings

While "sổ cái" mainly refers to an accounting ledger, in a broader sense, "sổ" can simply mean "book" or "register" in various contexts, and "cái" is a classifier for objects. However, in the context of finance, it specifically relates to ledgers.

Academic

1. (kế toán) Leger