НЯГТЛАН БОДОГЧ · АУДИТОР
Монгол–Англи нэр томьёо
Санхүү, бүртгэл, аудитын нэр томьёо, тайланд хэрэглэх өгүүлбэрийг хоёр хэлээр хайж ашиглаарай.
150 нэр томьёог хайх
Монгол эсвэл Англи үгээр хайж, тайланд хэрэглэх өгүүлбэрийн жишээг харна. Англи нэршил нь ажлын орчуулга.
150 нэр томьёо
| Монгол | English | Өгүүлбэрийн жишээ |
|---|---|---|
| Санхүүгийн тайлан | Financial statements | The financial statements cover the year ended 31 December 2026. |
| Санхүүгийн байдлын тайлан | Statement of financial position | The statement of financial position presents assets, liabilities and equity. |
| Ашиг алдагдлын тайлан | Statement of profit or loss | Revenue is presented in the statement of profit or loss. |
| Мөнгөн гүйлгээний тайлан | Statement of cash flows | The statement of cash flows explains the change in cash. |
| Өмчийн өөрчлөлтийн тайлан | Statement of changes in equity | Dividends are presented in the statement of changes in equity. |
| Тодруулга | Notes to the financial statements | The notes describe significant transactions during the year. |
| Тайлант үе | Reporting period | The reporting period began on 1 January 2026. |
| Тайлант огноо | Reporting date | The loan balance was confirmed at the reporting date. |
| Харьцуулсан мэдээлэл | Comparative information | Comparative information relates to the preceding year. |
| Бэлтгэсэн суурь | Basis of preparation | The basis of preparation is described in Note 2. |
| Бүртгэлийн бодлого | Accounting policy | The accounting policy explains how revenue is recognised. |
| Бүртгэлийн тооцоолол | Accounting estimate | The useful life is an accounting estimate. |
| Материаллаг байдал | Materiality | Materiality depends on the nature and size of the information. |
| Хуримтлалын суурь | Accrual basis | Expenses are recorded on an accrual basis. |
| Тасралтгүй үйл ажиллагаа | Going concern | Management assessed the entity's ability to continue as a going concern. |
| Толилуулгын валют | Presentation currency | The presentation currency is the Mongolian tugrik. |
| Үйл ажиллагааны валют | Functional currency | The entity's functional currency is the Mongolian tugrik. |
| Дахин толилуулга | Restatement | The restatement affected the comparative figures. |
| Дахин ангилал | Reclassification | The reclassification did not change total equity. |
| Нэгтгэсэн тайлан | Consolidated financial statements | The consolidated financial statements include the parent and its subsidiaries. |
| Хөрөнгө | Asset | The asset is used in the entity's operations. |
| Эргэлтийн хөрөнгө | Current asset | Trade receivables are presented as current assets in this example. |
| Эргэлтийн бус хөрөнгө | Non-current asset | Equipment is presented within non-current assets. |
| Мөнгө ба түүнтэй адилтгах хөрөнгө | Cash and cash equivalents | Cash and cash equivalents increased by MNT 5 million. |
| Хязгаарлагдсан мөнгө | Restricted cash | The restricted cash secures a bank guarantee. |
| Дансны авлага | Trade receivables | Trade receivables are analysed by customer. |
| Авлагын насжилт | Receivables ageing | The receivables ageing report identifies overdue balances. |
| Алдагдлын сан | Loss allowance | The loss allowance was updated at year end. |
| Хүлээгдэж буй зээлийн алдагдал | Expected credit losses | The estimate of expected credit losses uses relevant information. |
| Бараа материал | Inventories | Inventories include goods held for sale. |
| Цэвэр боломжит үнэ цэнэ | Net realisable value | Damaged inventory was assessed for net realisable value. |
| Үндсэн хөрөнгө | Property plant and equipment | Property, plant and equipment includes office equipment. |
| Хуримтлагдсан элэгдэл | Accumulated depreciation | Accumulated depreciation is deducted from cost. |
| Ашиглах хугацаа | Useful life | The useful life of the equipment is five years in this example. |
| Үлдэх өртөг | Residual value | The estimated residual value is zero in this example. |
| Дансны үнэ | Carrying amount | The carrying amount of the asset is MNT 8 million. |
| Үнэ цэнийн бууралт | Impairment | An impairment assessment was performed for the asset. |
| Биет бус хөрөнгө | Intangible asset | The software licence is assessed as an intangible asset. |
| Ашиглах эрхийн хөрөнгө | Right of use asset | The right of use asset relates to leased office space. |
| Урьдчилж төлсөн зардал | Prepayment | The prepayment relates to services to be received next year. |
| Өр төлбөр | Liability | The liability is payable to an external supplier. |
| Богино хугацаат өр төлбөр | Current liability | The current liability is expected to be settled in the operating cycle. |
| Урт хугацаат өр төлбөр | Non-current liability | Non-current liabilities include the long-term portion of borrowings. |
| Дансны өглөг | Trade payables | Trade payables are reconciled to supplier statements. |
| Хуримтлуулсан зардал | Accrued expense | The accrued expense relates to services already received. |
| Банкны зээл | Bank borrowing | The bank borrowing is repayable under an agreed schedule. |
| Түрээсийн өр төлбөр | Lease liability | The lease liability is supported by a payment schedule. |
| Зээлийн богино хугацаат хэсэг | Current portion of borrowings | The current portion of borrowings is disclosed separately. |
| Нөөц өр төлбөр | Provision | The provision reflects the estimated settlement amount. |
| Болзошгүй өр төлбөр | Contingent liability | The contingent liability is described in the relevant note. |
| Гэрээний өр төлбөр | Contract liability | The advance from the customer is recorded as a contract liability. |
| Зээлийн гэрээний нөхцөл | Loan covenant | The entity reviewed compliance with the loan covenant. |
| Барьцаа | Collateral | The property is provided as collateral for the loan. |
| Баталгаа | Guarantee | The entity disclosed a guarantee issued for a related party. |
| Төлөлтийн хугацааны шинжилгээ | Maturity analysis | The maturity analysis groups payments by contractual due date. |
| Өмч | Equity | Total equity increased during the year. |
| Хувь нийлүүлсэн хөрөнгө | Share capital | Share capital increased following a cash contribution. |
| Хуримтлагдсан ашиг | Retained earnings | Retained earnings include current-year profit less dividends. |
| Ногдол ашиг | Dividend | The dividend was approved by the shareholders. |
| Өмчлөгчийн хөрөнгө оруулалт | Owner contribution | The owner contribution was received in cash. |
| Өмчлөгчид хуваарилсан дүн | Distribution to owners | The distribution to owners reduced equity. |
| Хяналтын бус хувь оролцоо | Non-controlling interest | Non-controlling interests are presented within equity. |
| Халаасны хувьцаа | Treasury shares | Treasury shares are held by the issuing entity. |
| Дахин үнэлгээний нэмэгдэл | Revaluation surplus | The revaluation surplus is presented in equity. |
| Хувьцаанд ногдох ашиг | Earnings per share | Earnings per share is presented where the applicable requirements demand it. |
| Орлого | Income | Income includes revenue and other gains. |
| Борлуулалтын орлого | Revenue | Revenue increased to MNT 300 million. |
| Гүйцэтгэлийн үүрэг | Performance obligation | The contract includes a distinct performance obligation. |
| Гэрээний хөрөнгө | Contract asset | The contract asset is assessed separately from trade receivables. |
| Гүйлгээний үнэ | Transaction price | The transaction price includes the agreed consideration. |
| Хувьсах төлбөр | Variable consideration | The estimate of variable consideration was reviewed. |
| Борлуулалтын өртөг | Cost of sales | Cost of sales relates to the goods sold during the year. |
| Нийт ашиг | Gross profit | Gross profit equals revenue less cost of sales in this presentation. |
| Үйл ажиллагааны ашиг | Operating profit | Operating profit was MNT 32 million in the example. |
| Санхүүжилтийн зардал | Finance costs | Finance costs include interest on the bank borrowing. |
| Татварын өмнөх ашиг | Profit before tax | Profit before tax was MNT 27 million. |
| Тайлант үеийн ашиг | Profit for the year | Profit for the year was MNT 17 million. |
| Бусад дэлгэрэнгүй орлого | Other comprehensive income | Other comprehensive income is presented separately from profit or loss. |
| Элэгдлийн зардал | Depreciation expense | Depreciation expense is included in operating expenses. |
| Удирдлагын тодорхойлсон гүйцэтгэлийн хэмжүүр | Management defined performance measure | The entity assessed whether the measure is a management-defined performance measure under IFRS 18. |
| Үйл ажиллагааны мөнгөн урсгал | Operating cash flows | Operating cash flows include receipts from customers in this example. |
| Хөрөнгө оруулалтын мөнгөн урсгал | Investing cash flows | Purchases of equipment are included in investing cash flows. |
| Санхүүжилтийн мөнгөн урсгал | Financing cash flows | Proceeds from share capital are included in financing cash flows. |
| Шууд арга | Direct method | The entity uses the direct method for operating cash flows. |
| Шууд бус арга | Indirect method | The indirect method reconciles profit to operating cash flows. |
| Эргэлтийн хөрөнгийн цэвэр дүн | Working capital | Working capital changed as receivables and inventories increased. |
| Хөнгөлөлтийн хувь | Discount rate | The discount rate is supported by documented assumptions. |
| Өнөөгийн үнэ цэнэ | Present value | The present value reflects the timing of future payments. |
| Үр ашигт хүүгийн хувь | Effective interest rate | The effective interest rate is used in the relevant amortised cost calculation. |
| Хорогдуулсан өртөг | Amortised cost | The loan is measured using the applicable amortised cost requirements. |
| Орлогын татварын зардал | Income tax expense | Income tax expense is presented separately in the example. |
| Татварын өглөг | Tax payable | Tax payable is reconciled to the filed return and payments. |
| Тухайн үеийн татвар | Current tax | Current tax is calculated using the applicable tax rules. |
| Хойшлогдсон татвар | Deferred tax | Deferred tax is assessed separately from current tax. |
| Татварын суурь | Tax base | The tax base may differ from the carrying amount. |
| Түр зөрүү | Temporary difference | The temporary difference arises from different measurement bases. |
| Татвар ногдох түр зөрүү | Taxable temporary difference | The taxable temporary difference was analysed by asset. |
| Хасагдах түр зөрүү | Deductible temporary difference | The deductible temporary difference was considered in the deferred tax assessment. |
| Хойшлогдсон татварын хөрөнгө | Deferred tax asset | Recognition of the deferred tax asset was supported by an assessment. |
| Хойшлогдсон татварын өр | Deferred tax liability | The deferred tax liability is presented in the statement of financial position. |
| Нэмэгдсэн өртгийн албан татвар | Value added tax | Value added tax is reconciled to invoices and returns. |
| Суутган татвар | Withholding tax | Withholding tax obligations were reviewed for the payment. |
| Татварын алдагдал | Tax loss | The unused tax loss was assessed under the applicable rules. |
| Татварын тайлан | Tax return | The tax return was reconciled to the accounting records. |
| Татварын тулгалт | Tax reconciliation | The tax reconciliation explains differences between accounting and tax amounts. |
| Аудитын эрсдэл | Audit risk | The auditor assessed audit risk when planning the engagement. |
| Материаллаг буруу илэрхийллийн эрсдэл | Risk of material misstatement | The risk of material misstatement was assessed at the relevant level. |
| Уламжлалт эрсдэл | Inherent risk | Inherent risk was considered before evaluating related controls. |
| Хяналтын эрсдэл | Control risk | Control risk was considered in designing further procedures. |
| Илрүүлэх эрсдэл | Detection risk | The audit approach considers detection risk. |
| Батламж мэдэгдэл | Assertion | The procedure addresses the completeness assertion. |
| Оршин байх | Existence | The test addresses the existence of inventory. |
| Бүрэн байдал | Completeness | The search for unrecorded liabilities addresses completeness. |
| Үнэлгээ | Valuation | The auditor evaluated the valuation of receivables. |
| Эрх ба үүрэг | Rights and obligations | The ownership document supports rights and obligations. |
| Хугацааны зааг | Cut off | The cut-off test examines transactions around year end. |
| Аудитын нотолгоо | Audit evidence | The conclusion is supported by audit evidence. |
| Нотолгооны хүрэлцээ | Sufficiency of audit evidence | Sufficiency concerns the quantity of audit evidence obtained. |
| Нотолгооны зохистой байдал | Appropriateness of audit evidence | Appropriateness concerns the quality of audit evidence. |
| Гадаад баталгаажуулалт | External confirmation | The auditor received an external confirmation directly. |
| Хяналтын сорил | Test of controls | The test of controls evaluated the operation of the control. |
| Мөн чанарын горим | Substantive procedure | The substantive procedure examined the recorded balance. |
| Аналитик горим | Analytical procedure | The analytical procedure compared recorded amounts with an expectation. |
| Аудитын түүвэр | Audit sampling | Audit sampling was used for the selected population. |
| Олонлог | Population | The population was reconciled to the general ledger. |
| Аудитын ажлын баримт | Audit documentation | Audit documentation records the work performed and conclusions reached. |
| Мэргэжлийн үл итгэх байр суурь | Professional scepticism | The auditor maintained professional scepticism throughout the work. |
| Мэргэжлийн үнэлэмж | Professional judgement | The selection of procedures requires professional judgement. |
| Удирдлагын бичгээр өгсөн мэдэгдэл | Written representation | The auditor obtained a written representation from management. |
| Залруулаагүй буруу илэрхийлэл | Uncorrected misstatement | The uncorrected misstatement was included in the final evaluation. |
| Дотоод хяналт | Internal control | Management is responsible for relevant internal control. |
| Үүргийн зааглалт | Segregation of duties | Segregation of duties separates approval from payment processing. |
| Эрх олголт | Authorisation | The payment requires documented authorisation. |
| Тулгалт | Reconciliation | The bank reconciliation was reviewed by a second person. |
| Анхан шатны баримт | Source document | The entry is supported by a source document. |
| Ерөнхий журнал | General journal | The general journal contains the recorded entries. |
| Ерөнхий дэвтэр | General ledger | The subsidiary records are reconciled to the general ledger. |
| Шалгах баланс | Trial balance | The trial balance was used to prepare the statements. |
| Аудитын мөр | Audit trail | The audit trail links the entry to its source document. |
| Холбоотой тал | Related party | Transactions with the related party are identified separately. |
| Нийт ашгийн хувь | Gross profit margin | Gross profit margin is calculated using gross profit and revenue. |
| Цэвэр ашгийн хувь | Net profit margin | Net profit margin relates net profit to revenue. |
| Эргэлтийн харьцаа | Current ratio | The current ratio compares current assets with current liabilities. |
| Түргэн хөрвөх харьцаа | Quick ratio | The quick ratio uses the stated definition of liquid assets. |
| Өр өмчийн харьцаа | Debt to equity ratio | The debt to equity ratio uses the defined debt measure. |
| Авлага цуглуулах хоног | Receivable days | Receivable days were calculated using average receivables. |
| Бараа хадгалах хоног | Inventory days | Inventory days were calculated using average inventory and cost of sales. |
| Төсөв | Budget | The budget reflects the approved operating plan. |
| Зөрүүний шинжилгээ | Variance analysis | Variance analysis compares actual results with the budget. |
| Мэдрэмжийн шинжилгээ | Sensitivity analysis | The sensitivity analysis changes one specified assumption. |
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