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តើពាក្យ «អាករ​ខនិក ឬ អាករា​ខនិក» មានន័យដូចម្ដេច ?


អាករ​ខនិក ឬ អាករា​ខនិក


👉ថ្នាក់ពាក្យជា នាមសព្ទ
មានន័យថា អ្នក​ជីក​រក​ត្បូង (បើ​ស្ត្រី​ជា –ខនិកា) ។

ដកស្រង់ពីវចនានុក្រមសម្ដេចព្រះសង្ឃរាជ ជួន ណាត


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តើពាក្យ «អក្ខរ​ប័ដ ឬ –បដ្ត» មានន័យដូចម្ដេច ?


អក្ខរ​ប័ដ ឬ –បដ្ត


👉ថ្នាក់ពាក្យជា នាមសព្ទ
មានន័យថា ដំបារ​ប្រាក់​ជាដើម​ដែល​សរសេរ​ ឬ​ឆ្លាក់​អក្សរ។

ដកស្រង់ពីវចនានុក្រមសម្ដេចព្រះសង្ឃរាជ ជួន ណាត


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តើពាក្យ «ស្នាម» មានន័យដូចម្ដេច ?


ស្នាម


👉ថ្នាក់ពាក្យជា នាមសព្ទ
មានន័យថា សម្លាក ។
ឧទាហរណ៍៖ ស្នាមដំបៅ។

                       លំអានដែលគូស, ដែលឆ្លាក់ជាដើម ។
ឧទាហរណ៍៖ ស្នាមគំនូស, ស្នាមចម្លាក់ ។

                       ដាន ។
ឧទាហរណ៍៖ ស្នាមជើង ។

                      ស្នាមចិត្ត គំនូសចិត្ត ។ ព. ប្រ. មានស្នាម មានហេតុអាក្រក់ដែលធ្លាប់ប្រព្រឹត្តពីមុនរួចមកហើយ ។ បំបាត់ស្នាម ឬ រំលុបស្នាម បំបាត់, រំលុបឬកាយកប់លុបលាងហេតុអាក្រក់ ។ ល ។

                      ( ស. សនាម អ. ថ. សៈហ្ន៎ាម ) ទីវាលសម្រាប់លេងល្បែងប្រណាំង ។
ឧទាហរណ៍៖ ស្នាមប្រណាំងសេះ, ស្នាមប្រដាល់។

                     សមរភូមិ ឬ ទីតយុទ្ធ ។
ឧទាហរណ៍៖ ស្នាមចម្បាំង ( ម. ប្រ. ) ។ ធ្លាប់ចុះស្នាម ឬ ធ្លាប់ចូលស្នាម ធ្លាប់ប្រណាំងមកហើយ, ធ្លាប់ប្រយុទ្ធឬធ្លាប់លេងមកហើយ។

ដកស្រង់ពីវចនានុក្រមសម្ដេចព្រះសង្ឃរាជ ជួន ណាត


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តើពាក្យ «ស្ទើរ» មានន័យដូចម្ដេច ?


ស្ទើរ


👉ថ្នាក់ពាក្យជា គុណនាម
មានន័យថា ដែលមិនពេញ, មិនល្មម, មិនគ្រប់គ្រាន់; មិនទាន់ដល់កំណត់។
ឧទាហរណ៍៖ របស់ស្ទើរ; ទុំស្ទើរ។

                      កិ. វិ. ដែលមិនដាច់ស្រេច, នៅរារែក ។
ឧទាហរណ៍៖ ស្ទើរទៅស្ទើរនៅ, ស្ទើរថាស្ទើរទេ ។

                       ស្ទើរចិត្ត កិ. ឬ កិ. វិ. មិនល្មមដល់ចិត្ត, តិចនឹងចិត្ត ។ ស្ទើរដៃ កិ. ឬ កិ. វិ. មិនពេញដៃ, មិនអស់ពីដៃ ។ ស្ទើរតែ ឬ ស្ទើរនឹង និ. រកកល់តែឬរកកល់នឹង : ស្ទើរតែមិនបាន, ស្ទើរនឹងមិនកើត ។ ស្ទើរភ្លើង គុ. ឬ កិ. វិ. ដែលមិនដល់ភ្លើង
ឧទាហរណ៍៖ បាយស្ទើរភ្លើង; ដាំបាយស្ទើរភ្លើង ។

                       ព. ប្រ. ដែលមិនដល់កម្រិត, មិនពេញលេញ
ឧទាហរណ៍៖ ចំណេះស្ទើរភ្លើង; ប្រដៅស្ទើរភ្លើង, រៀនស្ទើរភ្លើង ។ ល ។

ដកស្រង់ពីវចនានុក្រមសម្ដេចព្រះសង្ឃរាជ ជួន ណាត


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ប្រព័ន្ធទូទាត់សងប្រាក់ = Payment System (សទ្ទានុក្រមពន្ធដារ)

សំដៅដល់ប្រព័ន្ធបច្ចេកវិទ្យាព័ត៌មានដែលផ្ដល់ជាមធ្យោបាយក្នុងការទូទាត់ និងការផ្ទេរប្រាក់សម្រាប់ប្រតិបត្តិការហិរញ្ញវត្ថុ និងធុរកិច្ច។

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តើពាក្យ «សាសនវិទូ» មានន័យដូចម្ដេច ?


សាសនវិទូ


👉ថ្នាក់ពាក្យជា នាមសព្ទ
មានន័យថា អ្នកប្រាជ្ញមានចំណេះជ្រៅជ្រះខាងសាសនវិទ្យា។

ដកស្រង់ពីវចនានុក្រមសម្ដេចព្រះសង្ឃរាជ ជួន ណាត


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តើពាក្យ «សសិត» មានន័យដូចម្ដេច ?


សសិត


👉ថ្នាក់ពាក្យជា កិរិយាសព្ទ
មានន័យថា ច្បូតស្លាបរឿយៗដោយចំពុះដើម្បីឲ្យរាបទាប ។
ឧទាហរណ៍៖ បក្សីសសិតស្លាប ។

                  សិតរឿយៗដោយប្រែងលាបបាយជូរ ( ចំពោះតែការត្បាញសំពត់ ) ។
ឧទាហរណ៍៖ សសិតអំបោះ ។

👉ថ្នាក់ពាក្យជា  នាមសព្ទ

មានន័យថា ឈ្មោះស្មៅមួយប្រភេទ ដើមនិងស្លឹកមានមុខមុត, កាលបើប៉ះត្រូវ អាចលះមុតសាច់បាន : ដើរលុកព្រៃសសិតលះជើងឈាមរហាម ( ប្រើជា ត្រសិត ក៏មាន, តាមទម្លាប់ហៅដោយស្រុក ) ។

ដកស្រង់ពីវចនានុក្រមសម្ដេចព្រះសង្ឃរាជ ជួន ណាត


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តើពាក្យ «សម្ភារៈបរិក្ខារផលិតកម្ម» មានន័យដូចម្ដេច ?


សម្ភារៈបរិក្ខារផលិតកម្ម


👉ថ្នាក់ពាក្យជា ពន្ធដារ
មានន័យថា វាក្យសព្ទនេះមាននិយមន័យច្រើន ដូចខាងក្រោម៖ ១. គ្រឿងម៉ាស៊ីន ឧបករណ៍ ដែលបានប្រើប្រាស់ជាមូលដ្ឋានសំខាន់ ក្នុងការបំប្លែងធាតុចូលផលិតកម្ម ហើយដែលវត្ថុទាំងនោះ មិនអាចបំប្លែងដោយខ្លួនឯង ឬមិនត្រូវបានប្រើប្រាស់អស់រយៈពេល ២ (ពីរ) ឆ្នាំ បន្ទាប់ពីបាននាំចូល។ គ្រឿងម៉ាស៊ីននិងឧប-ករណ៍ទាំងនោះ មិនត្រូវគិតបញ្ចូលផងទេនូវឧបករណ៍ផ្នែកព័ត៌មានវិទ្យា ឬយានយន្ត ដែលប្រើប្រាស់សម្រាប់គោលបំណងផ្សេង ក្រៅពីកិច្ចដំណើរការផលិតកម្មរបស់គម្រោងវិនិយោគមានលក្ខណសម្បត្តិគ្រប់គ្រាន់។ ២. គ្រឿងម៉ាស៊ីន ឧបករណ៍ដែលប្រើប្រាស់ក្នុងការផលិតអង្ករ។ ៣. គ្រឿងម៉ាស៊ីន ឧបករណ៍ ដែលបានប្រើប្រាស់ជាមូលដ្ឋានសំខាន់ក្នុងការបំប្លែងធាតុចូលផលិតកម្មរបស់ឧស្សាហកម្មគាំទ្រ។

ដកស្រង់ពីវចនានុក្រមសម្ដេចព្រះសង្ឃរាជ ជួន ណាត


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តើពាក្យ «សម្បាច់» មានន័យដូចម្ដេច ?


សម្បាច់


👉ថ្នាក់ពាក្យជា នាមសព្ទ
មានន័យថា ( សំ. សម្បាច “ទទួល, ទទួលរក្សាទុក, រក្សាទុក” ) ទ្រព្យកេរ្ដិ៍, របស់ជាដំណែល, មរតក ។
ឧទាហរណ៍៖​ បុត្រធីតាត្រូវទទួលសម្បាច់របស់មាតាបិតា ។

👉ថ្នាក់ពាក្យជា គុណនាម
មានន័យថា ដែលជាកេរ្តិ៍, ជាដំណែល, ជាមរតក ។
ឧទាហរណ៍៖ ទ្រព្យសម្បាច់, កេរ្តិ៍សម្បាច់ ។

ដកស្រង់ពីវចនានុក្រមសម្ដេចព្រះសង្ឃរាជ ជួន ណាត


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E-Files and Books for General Education

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Our writers are experienced persons or graduated ACCA (CAP), MBA, Tax Agent and Diploma in Cambodia Tax. They will share best knowledge and real practice in Cambodia Context. We get positive feedback from our valued customers and customer returned to buy our e-file/books again and again.

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After you purchased our e-files/ books , you will become our members that you can ask any questions for relevant topic/e-files purchased by you. Even answers for your questions are not our obligation, but we try to our best to support you, so you can drop questions via
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After you purchased our e-files/ books , you will become our members that you can ask any questions for relevant topic/e-files purchased by you. Even answers for your questions are not our obligation, but we try to our best to support you, so you can drop questions via
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Our writers are experienced persons or graduated ACCA (CAP), MBA, Tax Agent and Diploma in Cambodia Tax. They will share best knowledge and real practice in Cambodia Context. We get positive feedback from our valued customers and customer returned to buy our e-file/books again and again.

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  • How to authorize for Account Payable Accountant from Peachtree
    How to authorize for Account Receivable Accountant from Peachtree
    How to Backup Company file from Peachtree
    How to restore company file from Peachtree
    Peachtree 2010​ (Full Crack)
    How to record expense using Peachtree
    How to record income using Peachtree
    How to record stock/inventory using Peachtree
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E-Files,Books or Software for QuickBooks

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Our writers are experienced persons or graduated ACCA (CAP), MBA, Tax Agent and Diploma in Cambodia Tax. They will share best knowledge and real practice in Cambodia Context. We get positive feedback from our valued customers and customer returned to buy our e-file/books again and again.

After you purchased our e-files/ books , you will become our members that you can ask any questions for relevant topic/e-files purchased by you. Even answers for your questions are not our obligation, but we try to our best to support you, so you can drop questions via
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  • How to authorize for Account Payable Accountant from QuickBooks
    How to authorize for Account Receivable Accountant from QuickBooks
    How to Backup Company file from QuickBooks
    How to restore company file from QuickBooks
    QuickBooks 2014​ (Full Crack)
    How to record expense using QuickBooks
    How to record income using QuickBooks
    How to record stock/inventory using QuickBooks
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E-Files and Books for Marketing

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Our writers are experienced persons or graduated ACCA (CAP), MBA, Tax Agent and Diploma in Cambodia Tax. They will share best knowledge and real practice in Cambodia Context. We get positive feedback from our valued customers and customer returned to buy our e-file/books again and again.

After you purchased our e-files/ books , you will become our members that you can ask any questions for relevant topic/e-files purchased by you. Even answers for your questions are not our obligation, but we try to our best to support you, so you can drop questions via
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  • How to set selling price to enter market and profit
    How to survive small business
    How to build product brand Long Time
    How to promote fast new product
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E-Files and Books for Management

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Our writers are experienced persons or graduated ACCA (CAP), MBA, Tax Agent and Diploma in Cambodia Tax. They will share best knowledge and real practice in Cambodia Context. We get positive feedback from our valued customers and customer returned to buy our e-file/books again and again.

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  • How to Manage Change
    stock management
    How to Reduce Duplicate Processes
    How to survive small business
    How to Manage Staffs
    How to Make Good Planning
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E-Files and Books for Auditing

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Our writers are experienced persons or graduated ACCA (CAP), MBA, Tax Agent and Diploma in Cambodia Tax. They will share best knowledge and real practice in Cambodia Context. We get positive feedback from our valued customers and customer returned to buy our e-file/books again and again.

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  • Audit on Account Receivable
    Audit on Account Payable
    Audit on Expense
    Audit on Income
    Audit on Tangible Fixed Asset
    Audit on Inventory
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E-File and Books for Cambodia Taxation

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Our writers are experienced persons or graduated ACCA (CAP), MBA, Tax Agent and Diploma in Cambodia Tax. They will share best knowledge and real practice in Cambodia Context. We get positive feedback from our valued customers and customer returned to buy our e-file/books again and again.

After you purchased our e-files/ books , you will become our members that you can ask any questions for relevant topic/e-files purchased by you. Even answers for your questions are not our obligation, but we try to our best to support you, so you can drop questions via
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  • Stamp Tax
    Cambodia Monthly Taxes for small taxpayer
    Cambodia Yearly Tax for small taxpayer
    Cambodia tax depreciation for small taxpayer
    Cambodia VAT Calculation for small taxpayer
    Sample Tax Declaration File for Import and Export Company
    Sample​ Tax Declaration File for Merchandising Company
    Sample Tax Declaration File for Service Company
    Sample​ Tax Declaration File for Restaurant Company
    Sample Cambodia Tax Declaration File for Hotel
    Sample​ Monthly Tax Declaration File for small taxpayer
    Prepayment of Profit Tax/Income Tax
    Withholding Tax
    Patent Tax
    Cambodia Registration Tax
    Tax on Property Rental
    Unused Land Tax
    Tax on Income/Profit
    Cambodia Tax on Salary
    Tax on Means of Transportation
    Cambodia Property Tax
    Tax on Fringe Benefit
    Minimum Tax
    Lesson, Question, Answer for Accommodation Tax
    Register company at General Department of Taxation
    Public Lighting Tax
    Specific Tax on Certain Merchandises and Services
    Value Added Tax / VAT
    Documents for submitting to tax officer for first time tax declaration



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E-File and Books for Financial Management

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Our writers are experienced persons or graduated ACCA (CAP), MBA, Tax Agent and Diploma in Cambodia Tax. They will share best knowledge and real practice in Cambodia Context. We get positive feedback from our valued customers and customer returned to buy our e-file/books again and again.

After you purchased our e-files/ books , you will become our members that you can ask any questions for relevant topic/e-files purchased by you. Even answers for your questions are not our obligation, but we try to our best to support you, so you can drop questions via
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  • Break-Even Point (BEP)
    Option pricing theory in investment decisions
    Project value at Risk
    Capital Rationing
    Source of Finance
    Cost of Equity
    Cost of irredeemable debt
    Cost of redeemable debt
    Capital Asset Pricing Model (CAPM)
    WACC
    Free Cash Flows
    Adjusted Present Value (APV)
    Net Present Value (NPV)
    Internal Rate of Return (IRR)
    MIRR
    Payback
    Discounted Payback
    Average Accounting Return (AAR)
    Profitability Index (PI)
    Financial Ratios & Analysis
    Dividend Policy
    Working Capital Management
    Other Financial Management Topics




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E-File and Books for Accounting

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Our writers are experienced persons or graduated ACCA (CAP), MBA, Tax Agent and Diploma in Cambodia Tax. They will share best knowledge and real practice in Cambodia Context. We get positive feedback from our valued customers and customer returned to buy our e-file/books again and again.

After you purchased our e-files/ books , you will become our members that you can ask any questions for relevant topic/e-files purchased by you. Even answers for your questions are not our obligation, but we try to our best to support you, so you can drop questions via
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Below are topics/e-files that you sell on our website:

    1. Account Payable / AP Reconciliation
    2. Account Receivable Reconciliation
    3. Accounting for Income tax
    4. Accounting for Inventory
    5. Accounting for Investment in Associate
    6. Accounting for Tangible Fixed Asset
    7. Accounting Policy for Expenses
    8. Accounting Policy for Fixed Asset
    9. Accounting Policy for Liability
    10. Accounting Policy for Revenue
    11. Balance Sheet / Statement of Financial Position Format
    12. Bank Reconciliation
    13. Changes in accounting estimates
    14. Changes in accounting policy
    15. Commercial Invoice Form / Template
    16. Credit Note Form / Template
    17. Debit Note Form / Template
    18. Delivery Note (DN) Form / Template
    19. Difference between Capital Expenditure and Revenue Expenditure
    20. Double Entry Bookkeeping
    21. Goods Received Note (GRN) Form / Template
    22. Goodwill




    1. How to Prepare Balance Sheet
    2. How to prepare consolidated Balance Sheet / statement of financial position
    3. How to prepare consolidated Statement of Cash Flow
    4. How to Prepare Income Statement
    5. How to prepare Income Statement / consolidated statement of profit or loss and other comprehensive income
    6. How to Prepare Statement of Cash Flow
    7. How to record inventory adjustment
    8. How to Record Sale Tax (VAT output/ VAT input)
    9. IAS 23 Borrowing costs-summary
    10. IAS 36 Impairment of assets-Summary
    11. IAS 37: Provisions, contingent liabilities and contingent assets-summary
    12. IAS 40 Investment Property-Summary
    13. IAS 41: Accounting for Agriculture
    14. IFRS 5 Non-current assets held for sale and discontinued operations-summary
    15. Income Statement (Statement of profit or loss and other comprehensive income) Format
    16. Inventory Transfer Form / Template
    17. Material Request Form / Template
    18. Negative goodwill
    19. Official Receipt (OR) Form / Template
    20. Payment Voucher Form / Template
    21. Payroll Management
    22. Prepayment
    23. Prior period errors- Omissions from and misstatements in the entity’s financial statements for one or more periods
    24. Provision & Contingent Liability
    25. Purchase Order Form / Template
    26. Quotation Form / Template
    27. Sale Order Form / Template
    28. Statement of changes in equity format
    29. Subsequent expenditure for recognizing as tangible asset
    30. Suspense Accounts
    31. Unearned Revenue




  1. work sheet for preparing income statement and balance sheet
  2. Journal Entry for Account Receivable
  3. Journal Entry for Account Payable
  4. periodic inventory system និង perpetual inventory system
  5. Calculate Cost of Inventory/Goods for Merchandising Company)
  6. Calculate Cost of Inventory/Product for Manufacturing Company)
  7. Calculate Cost of Service for Service Company
  8. Tax Invoice Form / Template
  9. Accounting Policy for Inventory
  10. Accrued Expense
  11. Payment Process Before Paying To supplier
  12. How to prepare/forecast master budget of Financial Statements for manufacturing company)
  13. How to prepare/forecast master budget of Financial Statements for merchandising company
  14. How to prepare/forecast master budget of Financial Statements for service company
  15. Accounting Cycle
  16. standard cost method
  17. FIFO (First-In First-Out )
  18. Specific identification cost method
  19. weighted average cost method
  20. retail cost method