ค้นหา





ค้นหา





ตลาด
/
หุ้น
/
nasdaq-nus
/

NU Skin Enterprises Inc

NUS

เพิ่มลงในรายการติดตาม

5.010USD

-0.235-4.48%

ปิด 07/02, 13:00（ET）ราคาล่าช้า 15 นาที

241.48Mมูลค่าตลาด

4.44P/E TTM

NU Skin Enterprises Inc

5.010

-0.235-4.48%

รายงานบัญชี รายงานรายได้งบแสดงฐานะการเงิน งบกระแสเงินสด

ภาพรวม

การเงิน

การสนทนา

การวิเคราะห์

บริษัท

รายงานบัญชี รายงานรายได้งบแสดงฐานะการเงิน งบกระแสเงินสด

คุณสามารถตรวจสอบงบรายได้รายปีหรือรายไตรมาสของ NU Skin Enterprises Inc ได้ที่นี่ เพื่อทำความเข้าใจข้อมูลเชิงลึกเกี่ยวกับประสิทธิภาพและประสิทธิผลของการดำเนินงานของ NU Skin Enterprises Inc

รายไตรมาส

รายไตรมาส+รายปี

รายไตรมาส

รายปี

YOY

ซ่อนแถวที่ว่าง

FY2026Q1

FY2025Q4

FY2025Q3

FY2025Q2

FY2025Q1

FY2024Q4

FY2024Q3

FY2024Q2

FY2024Q1

FY2023Q4

FY2023Q3

FY2023Q2

FY2023Q1

FY2022Q4

FY2022Q3

FY2022Q2

FY2022Q1

FY2021Q4

FY2021Q3

FY2021Q2

FY2021Q1

FY2020Q4

FY2020Q3

FY2020Q2

FY2020Q1

FY2019Q4

FY2019Q3

FY2019Q2

FY2019Q1

FY2018Q4

FY2018Q3

FY2018Q2

FY2018Q1

FY2017Q4

FY2017Q3

FY2017Q2

FY2017Q1

FY2016Q4

FY2016Q3

FY2016Q2

FY2016Q1

FY2015Q4

FY2015Q3

FY2015Q2

FY2015Q1

FY2014Q4

FY2014Q3

FY2014Q2

FY2014Q1

FY2013Q4

FY2013Q3

FY2013Q2

FY2013Q1

FY2012Q4

FY2012Q3

FY2012Q2

FY2012Q1

รายได้รวม

-12.04%320.61M

-16.89%370.32M

-15.33%364.21M

-12.06%386.14M

-12.66%364.49M

-8.82%445.55M

-13.76%430.14M

-12.23%439.08M

-13.33%417.31M

-6.45%488.64M

-7.26%498.77M

-10.77%500.26M

-20.41%481.46M

-22.44%522.34M

-16.12%537.80M

-20.37%560.62M

-10.65%604.90M

-9.99%673.44M

-8.84%641.15M

14.97%704.05M

30.69%677.03M

28.26%748.19M

19.22%703.35M

-1.79%612.37M

-16.93%518.03M

-14.62%583.36M

-12.64%589.93M

-11.46%623.50M

1.20%623.62M

2.56%683.29M

19.80%675.31M

28.01%704.19M

23.47%616.22M

25.38%666.20M

-6.70%563.70M

-8.39%550.10M

5.78%499.10M

-7.14%531.33M

5.75%604.16M

7.19%600.48M

-13.16%471.83M

-6.14%572.20M

-10.57%571.31M

-13.82%560.21M

-19.03%543.33M

-40.00%609.61M

-29.67%638.80M

-3.17%650.03M

23.97%671.06M

84.46%1.02B

72.62%908.30M

13.16%671.33M

17.17%541.30M

--550.84M

--526.18M

--593.24M

--462.00M

รายได้

-12.04%320.61M

-16.89%370.32M

-15.33%364.21M

-12.06%386.14M

-12.66%364.49M

-8.82%445.55M

-13.76%430.14M

-12.23%439.08M

-13.33%417.31M

-6.45%488.64M

-7.26%498.77M

-10.77%500.26M

-20.41%481.46M

-22.44%522.34M

-16.12%537.80M

-20.37%560.62M

-10.65%604.90M

-9.99%673.44M

-8.84%641.15M

14.97%704.05M

30.69%677.03M

28.26%748.19M

19.22%703.35M

-1.79%612.37M

-16.93%518.03M

-14.62%583.36M

-12.64%589.93M

-11.46%623.50M

1.20%623.62M

2.56%683.29M

19.80%675.31M

28.01%704.19M

23.47%616.22M

25.38%666.20M

-6.70%563.70M

-8.39%550.10M

5.78%499.10M

-7.14%531.33M

5.75%604.16M

7.19%600.48M

-13.16%471.83M

-6.14%572.20M

-10.57%571.31M

-13.82%560.21M

-19.03%543.33M

-40.00%609.61M

-29.67%638.80M

-3.17%650.03M

23.97%671.06M

84.46%1.02B

72.62%908.30M

13.16%671.33M

17.17%541.30M

--550.84M

--526.18M

--593.24M

--462.00M

ค่าใช้จ่ายด้านรายได้

-9.69%106.14M

-34.89%108.34M

-16.47%107.49M

-8.72%120.41M

-4.64%117.53M

22.16%166.41M

-37.69%128.68M

-2.68%131.90M

-7.74%123.24M

-7.85%136.22M

19.02%206.50M

-8.48%135.54M

-17.28%133.59M

-14.94%147.82M

9.18%173.50M

-13.88%148.10M

-5.32%161.50M

-10.77%173.78M

-13.34%158.91M

11.59%171.97M

35.59%170.57M

38.55%194.75M

30.83%183.37M

0.05%154.11M

-14.23%125.79M

-13.15%140.57M

-10.98%140.16M

-8.62%154.03M

0.26%146.66M

9.02%161.85M

30.31%157.46M

38.70%168.55M

31.47%146.28M

36.80%148.46M

-4.00%120.83M

-5.21%121.52M

-19.30%111.27M

-10.64%108.52M

-17.60%125.86M

16.27%128.21M

31.24%137.87M

14.02%121.44M

39.79%152.75M

-29.32%110.26M

-1.49%105.06M

-35.32%106.50M

-21.84%109.28M

40.20%156.01M

18.43%106.64M

73.26%164.67M

61.14%139.82M

16.41%111.27M

18.86%90.05M

--95.04M

--86.77M

--95.58M

--75.76M

ค่าใช้จ่ายในการดำเนินงาน

-9.89%314.74M

-23.34%347.08M

-16.83%342.57M

-14.43%355.36M

-12.97%349.28M

-2.12%452.76M

-21.56%411.91M

-9.28%415.29M

-11.91%401.35M

-2.92%462.57M

-0.54%525.14M

-10.08%457.75M

-17.57%455.61M

-20.75%476.51M

-8.30%527.97M

-17.71%509.09M

-9.99%552.75M

-8.83%601.25M

-8.48%575.77M

11.62%618.68M

27.55%614.11M

24.74%659.50M

20.97%629.12M

0.91%554.29M

-13.25%481.46M

-11.02%528.68M

-12.54%520.04M

-11.61%549.30M

-0.41%554.97M

4.78%594.17M

19.09%594.64M

28.03%621.43M

23.05%557.23M

20.52%567.08M

-4.30%499.34M

-6.78%485.36M

-2.34%452.84M

-7.82%470.55M

-1.32%521.79M

6.61%520.68M

-2.32%463.68M

-1.51%510.48M

-0.95%528.77M

-17.95%488.41M

-16.70%474.69M

-37.36%518.31M

-27.86%533.84M

6.92%595.29M

24.25%569.86M

79.14%827.49M

66.74%740.02M

12.40%556.75M

17.50%458.65M

--461.94M

--443.81M

--495.32M

--390.34M

ค่าเสื่อมราคา ค่าการใช้ทรัพยากร และค่าตัดจำหน่าย

-13.12%12.34M

-16.23%13.78M

-30.19%12.09M

-25.85%13.05M

-22.95%14.21M

-11.49%16.45M

-4.79%17.32M

2.56%17.60M

8.56%18.44M

-2.88%18.58M

0.12%18.19M

-7.89%17.16M

-0.86%16.98M

3.65%19.14M

-8.84%18.17M

-4.84%18.63M

-6.62%17.13M

-1.34%18.46M

11.23%19.93M

7.21%19.58M

-3.93%18.34M

0.14%18.71M

-7.17%17.92M

-4.14%18.26M

-2.61%19.09M

-7.36%18.69M

-14.92%19.30M

-10.28%19.05M

3.70%19.61M

5.94%20.17M

30.07%22.69M

21.66%21.23M

7.27%18.91M

0.23%19.04M

-6.80%17.45M

-1.60%17.45M

4.01%17.63M

-1.40%19.00M

3.99%18.72M

1.33%17.74M

2.11%16.95M

20.47%19.26M

28.87%18.00M

37.69%17.51M

35.46%16.59M

46.75%15.99M

64.35%13.97M

60.63%12.71M

60.94%12.25M

33.15%10.90M

2.52%8.50M

-6.15%7.92M

-10.49%7.61M

--8.18M

--8.29M

--8.43M

--8.50M

กำไรจากการดำเนินงาน

-61.44%5.87M

422.61%23.24M

18.71%21.64M

29.37%30.78M

-4.67%15.21M

-127.64%-7.21M

169.15%18.23M

-44.02%23.79M

-38.28%15.96M

-43.12%26.07M

-367.94%-26.36M

-17.51%42.51M

-50.42%25.85M

-36.52%45.83M

-84.95%9.84M

-39.65%51.53M

-17.12%52.15M

-18.61%72.19M

-11.91%65.38M

47.01%85.38M

72.06%62.91M

62.21%88.70M

6.20%74.23M

-21.74%58.07M

-46.74%36.56M

-38.64%54.68M

-13.37%69.89M

-10.35%74.20M

16.38%68.65M

-10.09%89.12M

25.35%80.67M

27.84%82.76M

27.51%58.99M

63.07%99.12M

-21.87%64.36M

-18.87%64.74M

467.70%46.26M

-1.51%60.78M

93.63%82.37M

11.14%79.80M

-88.13%8.15M

-32.40%61.71M

-59.47%42.54M

31.17%71.80M

-32.17%68.65M

-51.59%91.30M

-37.63%104.96M

-52.23%54.74M

22.43%101.20M

112.14%188.59M

104.30%168.28M

17.03%114.58M

15.34%82.66M

--88.90M

--82.37M

--97.91M

--71.66M

รายได้ดอกเบี้ยสุทธิที่ไม่ใช่จากการดำเนินงาน (ค่าใช้จ่าย)

ค่าใช้จ่ายดอกเบี้ยที่ไม่ใช่จากการดำเนินงาน

29.45%4.25M

-31.89%3.99M

-36.23%4.14M

-62.41%2.53M

-55.18%3.28M

4706.56%5.86M

5184.55%6.50M

5363.41%6.72M

5366.42%7.33M

35.56%122.00K

132.08%123.00K

108.47%123.00K

103.03%134.00K

--90.00K

--53.00K

--59.00K

--66.00K

----

กำไรจากการขายหลักทรัพย์

----

35.56%122.00K

132.08%123.00K

108.47%123.00K

103.03%134.00K

--90.00K

--53.00K

--59.00K

--66.00K

----

รายได้ (ค่าใช้จ่าย) พิเศษ

-101.50%-1.84M

100.00%0.00

--0.00

100.00%0.00

1823.41%122.95M

-358.62%-45.88M

--0.00

---149.35M

27.11%-7.13M

45.55%-10.00M

100.00%0.00

--0.00

---9.79M

64.58%-18.37M

---30.12M

----

---51.87M

----

--0.00

----

100.00%0.00

----

---70.69M

----

---32.80M

-กำไรจากการจำหน่ายสินทรัพย์ถาวร

----

--176.16M

----

รายได้ (ค่าใช้จ่าย) อื่น ๆ ที่ไม่ใช่จากการดำเนินงาน

1126.55%2.82M

-192.65%-1.06M

-195.92%-1.50M

-234.02%-843.00K

30.56%-275.00K

116.97%1.14M

119.38%1.57M

111.66%629.00K

73.17%-396.00K

-116.98%-6.74M

6.84%-8.09M

37.58%-5.39M

-1.58%-1.48M

-64.76%-3.10M

-412.12%-8.68M

-115.35%-8.64M

-191.85%-1.45M

-168.86%-1.88M

429.71%2.78M

-353.76%-4.01M

125.62%1.58M

348.50%2.74M

110.54%525.00K

147.53%1.58M

-116.78%-6.17M

74.12%-1.10M

28.69%-4.98M

70.21%-3.33M

-335.96%-2.85M

-853.81%-4.25M

-495.73%-6.98M

-308.82%-11.16M

126.43%1.21M

-132.96%-446.00K

79.42%-1.17M

75.31%-2.73M

-59.52%-4.57M

141.14%1.35M

60.53%-5.70M

-301.02%-11.06M

76.66%-2.86M

79.61%-3.29M

-1444.64%-14.43M

86.94%-2.76M

29.93%-12.27M

-574.46%-16.13M

112.90%1.07M

-1679.19%-21.12M

-15732.14%-17.51M

17.49%3.40M

-59.32%504.00K

64.77%-1.19M

-99.69%112.00K

--2.89M

--1.24M

---3.37M

--36.44M

รายได้ก่อนหักภาษี

-98.07%2.60M

131.47%18.19M

20.27%15.99M

120.82%27.41M

12125.34%134.60M

-719.66%-57.80M

138.60%13.30M

-454.72%-131.65M

-92.45%1.10M

-61.70%9.33M

-18.94%-34.45M

-13.46%37.11M

-71.22%14.59M

32.11%24.36M

-142.49%-28.96M

-47.29%42.89M

-21.40%50.69M

-79.84%18.43M

-8.81%68.17M

36.39%81.36M

112.22%64.50M

70.65%91.43M

15.16%74.75M

-15.83%59.66M

-53.82%30.39M

277.92%53.58M

-11.91%64.91M

-1.01%70.88M

9.32%65.81M

-85.63%14.18M

16.62%73.69M

15.47%71.60M

44.37%60.20M

58.80%98.67M

-17.59%63.19M

-9.79%62.01M

688.78%41.70M

6.35%62.14M

172.75%76.68M

-0.44%68.74M

-90.62%5.29M

-22.28%58.42M

-73.49%28.11M

105.38%69.04M

-32.63%56.38M

-60.85%75.17M

-37.18%106.03M

-70.35%33.62M

1.11%83.69M

109.16%191.99M

101.87%168.78M

19.94%113.40M

9.92%82.77M

--91.80M

--83.61M

--94.54M

--75.30M

ภาษีเงินได้

-97.18%763.00K

117.05%3.70M

-121.72%-1.08M

146.99%6.29M

1557.65%27.09M

-1160.46%-21.70M

99.52%5.00M

-231.00%-13.39M

-49.13%1.63M

106.23%2.05M

170.06%2.50M

18.16%10.22M

-73.18%3.21M

-218.77%-32.86M

-119.39%-3.57M

-60.73%8.65M

-29.82%11.98M

53.99%27.67M

-0.05%18.44M

23.71%22.03M

60.07%17.07M

33.42%17.97M

-11.42%18.45M

-27.41%17.80M

-53.25%10.66M

-57.83%13.47M

1.34%20.82M

18.84%24.53M

-7.52%22.80M

-2.45%31.94M

-4.51%20.55M

3.36%20.64M

73.57%24.66M

36.69%32.74M

8.64%21.52M

-16.89%19.97M

621.12%14.21M

6.05%23.95M

67.20%19.81M

-1.48%24.02M

-90.20%1.97M

-21.21%22.59M

-68.60%11.85M

72.82%24.39M

-30.31%20.10M

-57.04%28.66M

-34.83%37.72M

-63.78%14.11M

1.21%28.84M

104.91%66.72M

96.67%57.88M

14.13%38.96M

3.71%28.49M

--32.56M

--29.43M

--34.14M

--27.47M

รายได้หลังหักภาษี

-98.29%1.84M

140.14%14.49M

105.72%17.08M

117.86%21.12M

20271.67%107.52M

-595.81%-36.10M

122.47%8.30M

-539.75%-118.26M

-104.69%-533.00K

-87.27%7.28M

-45.55%-36.95M

-21.45%26.89M

-70.62%11.38M

719.81%57.22M

-151.06%-25.39M

-42.30%34.24M

-18.37%38.72M

-112.56%-9.23M

-11.68%49.73M

41.78%59.34M

140.40%47.43M

83.15%73.47M

27.71%56.31M

-9.70%41.85M

-54.12%19.73M

325.87%40.11M

-17.04%44.09M

-9.05%46.35M

21.00%43.00M

-126.93%-17.76M

27.53%53.15M

21.22%50.96M

29.28%35.54M

72.67%65.94M

-26.73%41.67M

-5.98%42.04M

728.98%27.49M

6.54%38.19M

249.62%56.87M

0.13%44.71M

-90.86%3.32M

-22.94%35.84M

-76.19%16.27M

128.93%44.66M

-33.86%36.28M

-62.87%46.51M

-38.41%68.31M

-73.79%19.51M

1.05%54.85M

111.49%125.27M

104.70%110.90M

23.22%74.44M

13.49%54.28M

--59.23M

--54.18M

--60.41M

--47.83M

รายได้สุทธิจากการดำเนินงานต่อเนื่อง

-98.29%1.84M

140.14%14.49M

105.72%17.08M

117.86%21.12M

20271.67%107.52M

-595.81%-36.10M

122.47%8.30M

-539.75%-118.26M

-104.69%-533.00K

-87.27%7.28M

-45.55%-36.95M

-21.45%26.89M

-70.62%11.38M

719.81%57.22M

-151.06%-25.39M

-42.30%34.24M

-18.37%38.72M

-112.56%-9.23M

-11.68%49.73M

41.78%59.34M

140.40%47.43M

83.15%73.47M

27.71%56.31M

-9.70%41.85M

-54.12%19.73M

325.87%40.11M

-17.04%44.09M

-9.05%46.35M

21.00%43.00M

-126.93%-17.76M

27.53%53.15M

21.22%50.96M

29.28%35.54M

72.67%65.94M

-26.73%41.67M

-5.98%42.04M

728.98%27.49M

6.54%38.19M

249.62%56.87M

0.13%44.71M

-90.86%3.32M

-22.94%35.84M

-76.19%16.27M

128.93%44.66M

-33.86%36.28M

-62.87%46.51M

-38.41%68.31M

-73.79%19.51M

1.05%54.85M

111.49%125.27M

104.70%110.90M

23.22%74.44M

13.49%54.28M

--59.23M

--54.18M

--60.41M

--47.83M

รายได้สุทธิที่ไม่เกิดขึ้นประจำ

----

---47.70M

----

รายได้สุทธิที่สามารถสืบทอดถึงผู้ถือหุ้นที่ควบคุม

-98.29%1.84M

140.14%14.49M

105.72%17.08M

117.86%21.12M

20271.67%107.52M

-595.81%-36.10M

122.47%8.30M

-539.75%-118.26M

-104.69%-533.00K

-87.27%7.28M

-45.55%-36.95M

-21.45%26.89M

-70.62%11.38M

719.81%57.22M

-151.06%-25.39M

-42.30%34.24M

-18.37%38.72M

-112.56%-9.23M

-11.68%49.73M

41.78%59.34M

140.40%47.43M

83.15%73.47M

27.71%56.31M

-9.70%41.85M

-54.12%19.73M

325.87%40.11M

-17.04%44.09M

-9.05%46.35M

21.00%43.00M

-197.39%-17.76M

27.53%53.15M

21.22%50.96M

29.28%35.54M

-52.25%18.23M

-26.73%41.67M

-5.98%42.04M

728.98%27.49M

6.54%38.19M

249.62%56.87M

0.13%44.71M

-90.86%3.32M

-22.94%35.84M

-76.19%16.27M

128.93%44.66M

-33.86%36.28M

-62.87%46.51M

-38.41%68.31M

-73.79%19.51M

1.05%54.85M

111.49%125.27M

104.70%110.90M

23.22%74.44M

13.49%54.28M

--59.23M

--54.18M

--60.41M

--47.83M

รายได้สุทธิที่ต้องจ่ายให้กับผู้ถือหุ้นสามัญ

-98.29%1.84M

140.14%14.49M

105.72%17.08M

117.86%21.12M

20271.67%107.52M

-595.81%-36.10M

122.47%8.30M

-539.75%-118.26M

-104.69%-533.00K

-87.27%7.28M

-45.55%-36.95M

-21.45%26.89M

-70.62%11.38M

719.81%57.22M

-151.06%-25.39M

-42.30%34.24M

-18.37%38.72M

-112.56%-9.23M

-11.68%49.73M

41.78%59.34M

140.40%47.43M

83.15%73.47M

27.71%56.31M

-9.70%41.85M

-54.12%19.73M

325.87%40.11M

-17.04%44.09M

-9.05%46.35M

21.00%43.00M

-197.39%-17.76M

27.53%53.15M

21.22%50.96M

29.28%35.54M

-52.25%18.23M

-26.73%41.67M

-5.98%42.04M

728.98%27.49M

6.54%38.19M

249.62%56.87M

0.13%44.71M

-90.86%3.32M

-22.94%35.84M

-76.19%16.27M

128.93%44.66M

-33.86%36.28M

-62.87%46.51M

-38.41%68.31M

-73.79%19.51M

1.05%54.85M

111.49%125.27M

104.70%110.90M

23.22%74.44M

13.49%54.28M

--59.23M

--54.18M

--60.41M

--47.83M

กําไรต่อหุ้นพื้นฐาน

-98.24%0.04

141.08%0.30

107.01%0.35

117.95%0.43

20179.00%2.16

-618.76%-0.73

122.53%0.17

-541.90%-2.38

-104.70%-0.01

-88.37%0.14

-46.54%-0.74

-20.77%0.54

-70.41%0.23

750.03%1.20

-150.95%-0.51

-42.59%0.68

-17.20%0.77

-112.84%-0.19

-9.55%0.99

46.76%1.18

161.03%0.94

99.65%1.44

38.26%1.10

-3.33%0.81

-53.80%0.36

325.48%0.72

-16.96%0.79

-8.93%0.83

17.86%0.78

-192.59%-0.32

21.27%0.96

15.38%0.92

26.13%0.66

-51.31%0.35

-22.42%0.79

-0.61%0.79

780.58%0.52

12.53%0.71

260.50%1.02

4.70%0.80

-90.36%0.06

-19.76%0.63

-75.56%0.28

131.06%0.76

-33.99%0.62

-63.08%0.79

-39.02%1.15

-73.98%0.33

0.17%0.93

111.10%2.13

108.61%1.89

29.71%1.27

21.03%0.93

--1.01

--0.91

--0.98

--0.77

กําไรต่อหุ้นแบบมีการปรับปรุง

-98.26%0.04

139.33%0.29

103.37%0.34

117.93%0.43

19954.00%2.14

-618.76%-0.73

122.52%0.17

-543.94%-2.38

-104.73%-0.01

-87.86%0.14

-46.54%-0.74

-20.20%0.54

-70.02%0.23

722.63%1.15

-152.14%-0.51

-41.63%0.67

-16.60%0.76

-113.19%-0.19

-9.99%0.97

42.80%1.15

153.89%0.91

95.46%1.40

36.38%1.08

-2.72%0.81

-53.26%0.36

324.24%0.72

-15.68%0.79

-7.80%0.83

20.63%0.77

-198.09%-0.32

23.33%0.94

17.21%0.90

24.89%0.64

-53.29%0.33

-22.69%0.76

-3.37%0.77

765.12%0.51

12.73%0.70

254.51%0.98

6.09%0.79

-90.24%0.06

-19.32%0.62

-75.33%0.28

134.31%0.75

-32.80%0.60

-61.91%0.77

-37.56%1.12

-73.79%0.32

-0.04%0.90

107.07%2.02

106.20%1.80

29.49%1.22

21.83%0.90

--0.97

--0.87

--0.94

--0.74

เงินปันผลต่อหุ้น

0.00%0.06

-84.62%0.06

1.30%0.39

1.32%0.39

1.33%0.38

1.35%0.38

1.37%0.37

--0.37

1.37%0.37

1.39%0.36

-100.00%0.00

1.39%0.36

1.41%0.36

--0.36

1.41%0.36

--0.35

1.43%0.35

-100.00%0.00

1.43%0.35

-100.00%0.00

1.45%0.35

--0.34

15.00%0.34

--0.34

--0.00

--0.30

----

--0.00

----

หน่วยสกุลเงิน

USD

ความเห็นของผู้สอบบัญชี

คำถามที่พบบ่อย

งบรายได้คืออะไร?



งบรายได้ หรือที่เรียกว่างบกำไรและขาดทุน คือรายงานที่แสดงรายได้ ค่าใช้จ่าย กำไร และขาดทุนของบริษัทในช่วงระยะเวลาทางบัญชีที่กำหนด