N

o
1

Headword

Part
of
spee
ch

Transcription

Abolish

bl

Meaning

to officially end a law, a

system or an institution

Example

Collocation/Idiom/
Phrase

This tax should

be abolished.

Abolition (n)
the ending of a
law, a system or
an institution
Abolitionist
(n) a person
who is in favour
of the abolition
of sth

th tiu, bi b, hy b

Authority

:rti

1. the power to give

orders to people quyn
lc
2. authority (to do sth)
the power or right to do
sth
3.official permission to do
sth.
4. the people or an
organization who have
the power to make
decisions or who have a
particular area of
responsibility in a
country or region. Ngi
hoc t chc c quyn ra
lnh, nh chc trch, nh

1.in a position of
authority
2. Only the
manager has the
authority to sign
cheques.
3. It was done
without the
principals
authority.
4. The health
authorities are
investigating the
problem.
5. He spoke with
authority on the
topic.

Word family

1.have authority
over
in authority (= have
a position of power)
3. under the
authority of
5. with authority
have sth on good
authority to be able
to believe sth
because you trust the
person who gave you
the information

authorization
(authorisation
) (n) 1.official
permission or
power to do sth;
the act of giving
permission:
2.a document
that gives sb
official
permission to do
sth
authorize ( v)
to give official
permission for
sth, or for sb to

cm quyn
5. the power to influence
people because they
respect your knowledge
or official position.
6. authority (on sth) a
person with special
knowledge
Chuyn gia
3

Bond

Building
society

bnd

6. Shes an
authority on
criminal law.

do sth

1. a legal agreement by
which a bank lends you
money to buy a house,
etc. which you pay back
over many years; the
sum of money that is lent
Chng khon
2. an agreement by a
government or a
company to pay you
interest on the money
you have lent; a
document containing this
agreement
cng tri

1. high grade bond

chng khon cp
hng cao

1.(chng khon) Hip hi

nh
2. (Kinh t )cng ty nh

building-society
interest tin li tr
cho cng ty nh

2. defence bond
cng tri quc phng
installment bond
cng tri tr lm
nhiu k

Capital

Commercia
l bank

Conglomer
ate

knglmrt

a large company formed

by joining together
different firms
tp on

a media
conglomerate

Deposit

dpzt

(n)1.a ~ (on sth) a sum

of money that is given as
the first part of a larger

1. Weve put
down a 5%
deposit on the

kptl

1.[sing] a large amount

of money that is invested
or is used to start a
business (Vn)
2. wealth or property that
is owned by a business or
a person (t bn)

1.to set up a
business with a
starting capital of
100 0003.
2. capital assets
capital
expenditure (=
money that an
organization
spends on
buildings,
equipment, etc.)

floating (working)
capital vn lun
chuyn, vn lu ng
fixed capital t bn
bt bin, vn c nh
dead capital vn
ng capital
expenditure chi ph
xy dng, mua sm
trang thit b

Ngn hng thng mi

conglomeratio
n (n) 1.a ~ (of
sth) (formal) a
mixture of
different things
that are found
all together
2.the process of
forming a
conglomerate or
the state of
being a
conglomerate
bank deposit tin
gi ngn hng
bank of deposit/

depositor
(noun) a person
who puts money

Deregulate

10

Investmen
t bank
(NAmE) =
Merchant

di:regjulet

payment (tin t cc)

2. a sum of money that is
paid by sb when they
rent sth and that is
returned to them if they
do not lose or damage
the thing they are renting
3.a sum of money that is
paid into a bank account.
(tin gi ngn hng)
(v) 1.to put money into a
bank account (gi tin
vo ngn hng)
2. to pay a sum of money
as the first part of a
larger payment; to pay a
sum of money that you
will get back if you return
in good condition sth that
you have rented (t
cc)

house.

[often passive] to free a

trade, a business activity,
etc. from rules and
controls
bi b quy nh

deregulated
financial markets

a bank that deals with

large businesses
Ngn hng thng mi
bn bun

They normally
ask you to pay
100 (as a)
deposit.
2. to pay a
deposit
3. Deposits can
be made at any
branch
(Verb)
1. Millions were
deposited in
Swiss bank
accounts.

deposit bank ngn

hng tin gi
breach a
deposit/loan hon
tr sm tin gi/ tin
vay, rt tin gi trc
k hn,
cheque deposit tin
gi chi phiu
credit deposit s d
tin gi
deposit account ti
khon tin gi c k
hn, tin gi c k
hn
deposit book s tin
gi

in a bank
account

deregulation
(n)
deregulatory
(adj) [only
before noun]

bank (BrE)
11

Merger

m: (r)

12

Mortgage

N, v

m:g

13

Pension

N, v

penn

the act of joining two or

more organizations or
businesses into one
hp nht

a merger
between the two
banks
our proposed
merger with the
university

merger
(between / of A and
B) | merger (with
sth)

(n) a legal agreement by

which a bank or similar
organization lends you
money to buy a house,
etc., and you pay the
money back over a
particular number of
years; the sum of money
that you borrow
(v) to give a bank, etc.
the legal right to own
your house, land, etc. if
you do not pay the
money back that you
have borrowed from the
bank to buy the house or
land.
th chp, cm c

1.mortgage rates
(= of interest) a
mortgage on the
house

to apply for / take

out / pay off a
mortgage

(n)an amount of money

paid regularly by a
government or company
to sb who is considered
to be too old or too ill /

2. He had to
mortgage his
house to pay his
legal costs

mortgagee(n)
a person or an
organization
that lends
money to
people to buy
houses, etc.
mortgagor (n)
a person who
borrows money
from a bank or a
similar
organization to
buy a house,
etc.

to receive an oldage / a retirement

pension
a
disability / widows

Pensionable
(adj) giving sb
the right to
receive a
pension

sick to work
Tin tr cp, lng hu

pension
a state pension
to live on a pension

(v) tr cp

to take out a
personal / private
pension
a pension fund
pension sb 'off [usu
passive] to allow or
force sb to retire and
to pay them a
pension
14

Repeal

15

Retail
bank

16

Share

rpi:l

if a government or other
group or person with
authority repeals a law,
that law is no longer
valid
bi b, hy b

Repeal (n)

ngn hng mng li,

ngn hng tn khon
e(r)

any of the units of equal

value into which a
company is divided and
sold to raise money.
People who own shares
receive part of the
companys profits
c phn

pensioner (n)
pension plan
/pension
scheme/
retirement
plan (n)

shares in British
Telecom
a fall in share
prices

share (in sth)

17

stock

stk

1. the value of the shares

in a company that have
been sold
c phiu
2. a share that sb has
bought in a company or
business
3. money that is lent to a
government at a fixed
rate of interest; an
official document that
gives details of this
cng tri

2. stock prices,
stocks and
shares
3. government
stock

18

Takeover

tekv(r)

1.an act of taking control

of a company by buying
most of its shares
2.an act of taking control
of a country, an area or a
political organization by
force
s tip qun, ginh
quyn kim sot

1. a takeover bid
for the company

19

Underwrite

ndrat

1.to accept financial

responsibility for an
activity so that you will
pay for special costs or
for losses it may make
2.to accept responsibility
for an insurance policy so
that you will pay money

takeover and
merger

Take over (v)

thn tnh v hp nht

Underwriter
(n) 1.a person
or organization
that underwrites
insurance
policies,
especially for
ships

in case loss or damage

happens
(bo him, m bo)
3.to agree to buy shares
that are not bought by
the public when new
shares are offered for
sale (bao tiu c phiu)

20

Universal
bank

No

Affluent

Bank Giro
credit

Bearer
cheque

2.a person
whose job is to
estimate the
risks involved in
a particular
activity and
decide how
much sb must
pay for
insurance

= international financial
conglomerate
Ngn hng a nng
Headword
Phrase

adj

Part of
speech

Transcriptio
n

Meaning

having a lot of money and

a good standard of living
SYN prosperous,
wealthy
Giu c, thnh vng
Tn dng chuyn khon
ngn hng
a cheque which can be
encashed across the
counter of the bank branch
on which it is issued and
no need of depositing it
into account.
Sc v danh

Example

affluent Western
countries
a very affluent
neighborhood

Collocation/I
diom/
Phrase

Word family
affluence (n)

Bounce a
cheque

breed

Bring along
peace of
mind

Counterfoil

customers write a cheque

for more money than they
have in their account
k pht sc qu s d ti
khon
a type of person
mt loi ngi

Players as skillful
as this are a rare
breed.

be a breed
apart= Special,
different from
other

Breed (v)

1.default (on
sth)
2.default (to
sth)

Default (n)
defaulter (n)

do not have to worry

khng phi lo lng

Default

Denominati
on

the part of a cheque,

ticket, etc. that you keep
when you give the other
part to sb else
SYN stub
(cung)
1.default (on sth) to fail
to do sth that you legally
have to do, especially by
not paying a debt
(b cuc, v n)
2.default (to sth)
(especially computing) to
happen when you do not
make any other choice or
change
(ngm nh)
a unit of value, especially
of money
(mnh gi)

dividend
counterfoil
cung c tc

1. to default on a
loan / debt

coins and
banknotes of
various

Denominate
(v)

denominations

10

11

12

13

Direct debit

Entry

Expense

Expire

a financial transaction in
which one person
withdraws funds from
another person's bank
account
(n ghi trc tip)
an item, for example a
piece of information, that
is written or printed in a
dictionary, an account
book, a diary, etc
bt ton

the money that you spend

on sth (Chi tiu)

(of a document, an

Single entry = bt
ton n
Double entry=
bt ton kp

entry (in sth)

at sbs
expense= paid
for by sb
at the expense
of sb/sth= with
loss or damage to
sb/sth
go to the
expense of
sth / of doing
sth= to spend
money on sth
put sb to the
expense of
sth/of doing
sth=make sb
spend money on
sth
When does your

Expend (v)
Expensive
(adj)

expired (adj)

14

15

16

17
18

Exploit

Fraudulenc
e

Idle

Implementa
tion

Incentive

agreement, etc.) to be no
longer valid because the
period of time for which it
could be used has ended
SYN run out
Ht hn
1.to use sth well in order
to gain as much from it as
possible
2. to develop or use sth for
business or industry
Khai thc

driving licence
expire?

1. She fully
exploits the
humour of her
role in the play.
2. countries
exploiting the
rainforests for
hardwood

2. exploit sth
(for sth)

intended to cheat sb,

usually in order to make
money illegally
s la o

not in use
Nhn ri

Idle
Money= tin nhn
ri

The act of making sth that

has been officially decided
start to happen or be used
Thc thi
encourage

the
implementation of
the new system

adj

expiration (n)

the devil makes

work for idle
hands (saying) =
people who do not
have enough to do
often start to do
wrong

Exploiter (n)
exploitation
(n)
exploitative
(adj)
exploration
(n)
Fraudulent
(adj)
Fraudulently
(adv)
Fraud (n)
fraudster (n)
idleness (n)
idle (v)

Implement
(v)

Incentive (n)

19

20

Initial

Lucrative

adj

Thc y
to mark or sign sth with
your initials
K nhy
producing a large amount
of money; making a large
profit
c li ln, sinh nhiu li
nhun
(formal) an official order
given to sb to perform a
particular task
y nhim

21

Mandate

Please initial each

page and sign in
the space
provided.
a lucrative
business /
contract /
market

The bank had no

mandate to
honour the
cheque.

Initial (n)

Lucratively
(adv)
Lucre (n)

mandate (to do
sth)
payment-making
mandate= y
nhim chi

Mandate (v)
Mandated
(adj)
mandatory
(n)

paymentcollecting
mandate= y
nhim thu

22

23

Maturity

Merit

the time when money you

have invested is ready to
be paid
Ngy o hn
the quality of being good
and of deserving praise,
reward or admiration
Gi tr

acceptance
maturity record
s ghi ngy o
hn ca hi phiu
nhn tr
a work of
outstanding
artistic merit

get the job on

merit.

Merit (v)
meritocracy
(n)
meritorious
(adj)

24

25

26

Negotiable

Order
cheque

adj

On a
regular
basis

27

Overdraft

28

Passbook

29

Premium

that you can exchange for

money or give to another
person in exchange for
money OPP nonnegotiable
c th chuyn nhng
a cheque which is paid to a
named person with the
words 'or order' after the
payee's name, showing
that he or she can endorse
it and pass it to someone
else if desired
sc theo lnh
in a regular manner
thng xuyn, u n
the amount of money that
you owe to a bank when
you have spent more
money than is in your bank
account; an arrangement
that allows you to do this
khu chi
a small book containing a
record of the money you
put into and take out of an
account at a building
society or a bank
S tit kim
an extra payment added to
the basic rate

negotiate (v)
negotiation
(n)
negotiator (n)

to run up / pay off

an overdraft

You have to pay a

high premium for

at a premium=
at a higher than

Premium
(adj)

ph

30

31

32

33

Regulate

Reputed

Sophisticat
ed

Standing
order

adj

adj

express delivery

to control the speed,

pressure, temperature,
etc. in a machine or
system iu tit
generally thought to be sth
or to have done sth,
although this is not certain
SYN rumoured
c cho l

This valve
regulates the flow
of water.

having a lot of experience

of the world and knowing
about fashion, culture and
other things that people
think are socially
important
an instruction a bank
account holder ("the
payer") gives to his or her
bank to pay a set amount
at regular intervals to
another's ("the payee's")
account. y nhim chi nh

the sophisticated
pleasures of city

He is reputed to
be the best heart
surgeon in the
country.

normal price
put / place / set
a premium on
sb/sth =to think
that sb/sth is
particularly
important or
valuable
Regulation
(n)
Regulator (n)
reputed (to be
sth / to have
done sth)

Reputedly
(adv)
Reputable
(adj)
repute (v)
Reputation
(n)
Sophisticatio
n (n)
sophisticate
(n)

34

35

36

37

38

39

Strip out
from

Subscriptio
n

Terminal

Unused

Utility

Virtually

adj

adv

k
Separate
phn bit, chia tch
an amount of money you
pay, usually once a year,
to receive regular copies of
a newspaper or magazine,
etc.; the act of paying this
money
Thu bao
(computing) a piece of
equipment, usually
consisting of a keyboard
and a screen that joins the
user to a central computer
system
thit b u cui
not being used at the
moment; never having
been used
cha c s dng
a service provided for the
public, for example an
electricity, water or gas
supply
Dch v
almost or very nearly, so
that any slight difference is
not important
Thc s, mt cch chnh
thc, Hu nh, gn nh

an annual
subscription

subscription
(to / for sth)

Subscriber (n)
subscribe (v)

Terminal
(adj)
Terminally
(adv)
Terminate (v)
Termination
(n)
Use (v)
use (n)
useful (adj)
the administration
of public utilities

Utilize (v)
Utilization (n)

Virtual (adj)

No

Headword
Phrase
accounts
receivable
= Debtors

Accounts
payable=
Creditors

Part
of
spee
ch

Transcript
ion

n
kat

accounting

Adequate

adverse

The money owed to a business

by its clients (customers) and
shown on its balance sheet as
an asset.
Khon phi thu
The money owed by a business
to its suppliers and shown on its
Balance Sheet as a liability.
Khon phi tr
the process or work of keeping
financial accounts
k ton

Example

a career in
accounting
accounting
methods

dkwt
4

Meaning

adj

adj

dv:s
dv:s

enough in quantity, or good

enough in quality, for a
particular purpose or need
SYM enough
OPP inadequate

negative and unpleasant; not

likely to produce a good result
xu, khng tt

an adequate
supply of hot
water

adverse change
adverse effect

Collocation
/Idiom/
Phrase

tax accounting
= k ton thu
management
accounting =
k ton qun
tr
financial
accounting =
k ton ti
chnh
adequate (for
sth) adequate
(to do sth)

Word family

Accountant
(n)
Accountancy
(n)

Adequacy (n)
Adequately
(adv)

Adversely
(adv)
Adversity (n)

allocate

amortizati
on

lket

to give sth officially to sb/sth for

a particular purpose
Phn phi, phn pht; chia
phn

m:tazen

1. The paying off of debt in

regular installments over a
period of time.
Tr n dn
2. The deduction of capital
expenses over a specific period
of time (usually over the asset's
life).
Khu hao
to fit together all the separate
parts of sth, for example a
piece of furniture
lp rp
OPP disassemble
a thing of value, especially
property, that a person or
company owns, which can be
used or sold to pay debts
ti sn
joined to or connected with a
profession or an organization
lin hip

sembl
8

assemble

set
9

asset

10

adj
Associate

set

They intend to
allocate more
places to mature
students this
year.

allocate sth
(for sth)
allocate sth
(to sb/sth)
allocate
(sb/sth) sth

Allocation (n)

Amortize (v)

Assembler (n)

the net asset

value of the
company

an associate
company in
Japan

Associate (v)
(n)
Associated
(adj)
Association
(n)
Associative

:dt

11

12

auditing

Average
collection
period

v:s

13

Averse

adj

14

balance
sheet

blns i:t

officially examining the

financial accounts of a
company
kim ton

The approximate amount of

time that it takes for a business
to receive payments owed, in
terms of receivables, from its
customers and clients.
= (Total amount of days in
period
* Average amount of accounts
receivables)/ Total amount of
net credit sales during period
K thu n bnh qun
[not before noun]
1. liking sth or wanting to do
sth; not opposed to doing sth
2.(formal) not liking sth or
wanting to do sth; opposed to
doing sth
A financial
statement that summarizes a
company's assets, liabilities
and shareholders' equity at a
specific point in time.

internal
auditing
=kim ton
ni b
external
auditing
=kim ton
c lp

1. I mentioned it
to Kate and she
wasnt averse to
the idea.
2. He was averse
to any change.

1. not ~ to
sth / to doing
sth
2. averse to
sth / to doing
sth

(adj)
Auditor (n)
Audit (n) (v)

Aversion (n)

bt
15

batch

16

Bid rate

bd ret

17

Blue-chip

adj

18

Bookkeepi
ng

bkki:p

b:dn ret
19

burden
rate

K fl
stetmnt

20

cash flow
statement
= statement
of cash
flows
= funds flow
statement

21

collateral

kltrl

Assets = Liabilities +
Shareholders' Equity
Bng cn i k ton
an amount of food, medicine,
etc. produced at one time
l
rate at which a bank buys
currencies or bonds
t gi mua
[only before noun]
(finance) to be thought to be
safe and likely to make a profit
Thng hng, xn
Keeping an accurate record of
the accounts of a business
Ghi chp s sch
the rate with which indirect
costs are allocated to the direct
costs to make these indirect
costs a part of the direct cost
incurred. T l phn b
a financial statement that
shows how changes in balance
sheet accounts and income
affect cash and cash
equivalents, and breaks the
analysis down to operating,
investing, and financing
activities.
Bo co lu chuyn tin t
property or sth valuable that
you promise to give to sb if you

Batch (n)

blue-chip
companies

blue-chip (n)

Bookkeeper
(n)

Collateral
(adj)

km:l
pep(r)
22

commercia
l paper

kmn

23

commissio
n

kntnnsi
24

25
26

contingenc
y
Corporate
bond

corporate

N
N

k:pret
bnd

k:pret

cannot pay back money that

you borrow
Hnh thc m bo
An unsecured, short-term debt
instrument issued by a
corporation, typically
for the financing of accounts
receivable, inventories
and meeting short-term
liabilities.
Thng phiu
1. an amount of money that is
paid to sb for selling goods and
which increases with the
amount of goods that are sold
%theo s mua bn, hoa hng
2.an amount of money that is
charged by a bank, etc. for
providing a particular service
Th tc ph

an event that may or may not

happen
Vic bt ng, vic c th xy ra
hoc khng xy ra
SYN possibility
A debt security issued by a
corporation and sold to
investors.
Tri phiu cng ty
Corporate finance is the area of

1.You get a 10%

commission on
everything you
sell. He earned
2 000 in
commission last
month
2.1% commission
is charged for
cashing
travellers
contingency
plans

1.work on
commission

Contingent
(n) (adj)

fanns
finance

Correspon
dent
system

27

28

cost
accounting
=costing
Cost of
funds
=Interest
cost

krspndnt
sstm

kst kat
N

ku:pn
29

Coupon

30

Credit limit

kredt lmt

finance dealing with monetary

decisions that business
enterprises make and the tools
and analysis used to make
these decisions.
Ti tr doanh nghip
system of different banks in
different countries which have
accounts with each other.
H thng i l nc ngoi
A type of accounting process
that aims to capture a
company's costs of production
Hch ton chi ph
The interest rate paid by
financial institutions for the
funds that they deploy in their
business.
Ph vay vn
a small piece of printed paper
that you can exchange for sth
or that gives you the right to
buy sth at a cheaper price than
normal
phiu gim gi
The amount of credit that a
financial institution extends to a
client.
the maximum amount a credit
card company will allow
someone to borrow on a single
card.

money-off
coupons clothing
coupons

31

Credit
provision

32

credit
rating

33

Credit
standing

34

current
asset
>< fixed
asset

kredt
prvn
kredt ret

kredt
stnd
krnt set

krnt
rei
35

36

Current
ratio

debt
funding
=
debt
financing

det fnd
n

det skjrti
37

Debt
security

38

deduction

ddn

Hn mc tn dng
Khon d tr cho tn dng
An assessment of the credit
worthiness of individuals and
corporations.
referring to creditworthiness
and credit status of a borrower
an asset which can either be
converted to cash or used to
pay current liabilities within 12
months.
Ti sn lu ng
A liquidity ratio that measures a
company's ability to pay shortterm obligations.
=current assets/current
liabilities
t l kh nng thanh ton
To raise capital funds by
borrowing
Ti tr n

Any debt issued by a

government or corporation that
may be traded.
Chng khon n
the process of taking an
amount of sth, especially
money, away from a total; the

deductions from
your pay for tax
tax deductions

Deductive
(adj)
Deduct (v)

dpri:ien
39

depreciati
on

n
drvtv

40

Derivative

drekt kst

41

Direct cost

dspzl
42

43

Disposal
Disruption

n
dsrpn
n

44

EBIT=
Earnings
Before
Interest &
Tax - EBIT

45

Eligible

adj

elbl

amount that is taken away

s chit khu
A decrease in an assets value
caused by unfavorable market
conditions.
Khu hao
A security whose price is
dependent upon or derived
from one or more underlying
assets.
Chng khon phi sinh
A price that can be completely
attributed to the production of
specific goods or services.
Direct costs refer to materials,
labor and expenses related to
the production of a product.
Chi ph trc tip
the sale of part of a business,
property, etc.
Thanh l
The state of sth has difficulty in
continuing in the normal way
tnh trng tr tr
=Revenue-operating expenses
Li t hot ng kinh doanh.

a person who is eligible for sth

Deductible
(adj)
Depreciate
(v)

Derive (v)

Dispose (v)

disruptive
(adj)
disrupt (v)

When are you

eligible (for

Eligibility (n)

ekwti

Equity
46

47

Equity
funding
= Equity
Financing
= share
capital

48

Equity
gearing

49

Equity
share ><
reference
share

ekwti
fnd

ekwti
gr
ekwti (r)

or to do sth, is able to have or

do it because they have the
right qualifications, are the
right age, etc.
C t cch php l
1.On a company's balance
sheet, the amount of the funds
contributed by the owners (the
stockholders) plus the retained
earnings (or losses). =
Shareholders' Equity
Vn ch s hu
2. A stock or any other security
representing an ownership
interest.
The act of raising money for
company activities by selling
common or preferred stock to
individual or institutional
investors. In return for the
money paid, shareholders
receive ownership interests in
the corporation.
Ti tr bng vn ch s hu
the ratio between a company's
borrowings and its equity
t l vn c phn (vn t c)
Shares which represent
ownership in a company and a
claim (dividends) on a portion
of profits.
C phiu thng

eligible to vote in
your country?

sth) | eligible
(to do sth)

jrdl(r)
50

Eurodollar

vent v
df:lt
51

Event of
default

52

expenditur
e

kspendt(r)
n
ksplntri
53

explanator
y

adj

fktr
factoring

Fair value
=market
value
=real
value

fe(v) vlju:

U.S.-dollar denominated
deposits at foreign banks or
foreign branches of American
banks.
-la ngoi M, -la chu u
An action or circumstance that
causes a lender to demand full
repayment of an outstanding
balance sooner than it was
originally due.
i n trc hn, b mt tin v
qu hn
the act of spending or using
money; an amount of money
spent
chi tiu, s tin c chi tiu
giving the reasons for sth;
intended to describe how sth
works or to make sth easier to
understand
C tnh gii thch
Factoring is a financial
transaction whereby a business
sells its accounts receivable
(i.e., invoices) to a third party
(called a factor) at a discount.
Mua n, bao thanh ton
The estimated value of all
assets and liabilities of an
acquired company used to
consolidate the financial
statements of both companies.

public / governm
ent / military
expenditure
There are
explanatory
notes at the back
of the book.

Expend (v)
Expendable
(adj)
selfexplanatory

explain (v)
explanation
(n)
explicable
(adj)

Finished
goods

firm

f:(r)m

Floating
rate bond

ft ret
bnd

f:mlaz
Formalize
Gilt-edged
stocks
= Gilts
(in Britain)

v
glt ed stks
n
gdwl

goodwill

n
grs

gross

adj

Gi th trng
goods that have completed the
manufacturing process but
have not yet been sold or
distributed to the end user.
Thnh phm, hng ha cui
cng
a business or company

securities paying interest, but

the interest varies during the
loan
tri phiu li sut th ni
to make an arrangement, a
plan or a relationship official
hp php ha
bonds issued by the UK
Government with a fixed
interest rate for a
predetermined length of time.
the good relationship between
a business and its customers
that is calculated as part of its
value when it is sold
[only before noun] being the
total amount of sth before
anything is taken away

an engineering
firm a firm of
accountants

They decided to
formalize their
relationship by
getting married.

Formal (adj)

gross weight (=
including the
container or
wrapping)
gross
income / wage

Gross (n)
(adv)

adentkl
identical

Impairmen
t

adj

mpemnt
n
nkm gr

Income
gearing
income
statement
= profit
and loss
statement
=statemen
t of
revenue
and
expense
Intangible

Interest
expense
Interest
income
intermedia

1. similar in every detail

2. [only before noun] the same.

A financial statement that

measures a company's financial
performance over a specific
accounting period.
bn bo co kt qu hot ng
kinh doanh

ntnbl

that does not exist as a physical

thing but is still valuable to a
company
v hnh OPP Tangible
Chi ph li

adj

Identically
(adv)

Impair (v)
impaired
(Adj)

intangible asset.

Intangible (n)

Thu nhp t li

n
n

1. identical
(to / with
sb/sth)
2. the identical

A reduction in a company's
stated capital.
Tn tht pht sinh
ratio of firm's loan interest
payments to profits
t s li vay

nkm
stetmnt

1. a row of
identical houses
2. This is the
identical room
we stayed in last
year

ntmi:diri

a person or an organization that

Disintermediatio

intermediary

intermediary

helps other people or

organizations to make an
agreement by being a means of
communication between them
SYN mediator, go-between.
trung gian

ry

nt:prt

interpret

ntvl
Interval

inventory
=stock

nvntri
n
nvntri
t:nv(r)

Inventory
turnover

IOU

a ju:

1.to explain the meaning of sth

2.to decide that sth has a
particular meaning and to
understand it in this way
gii thch
3. to translate one language
into another as you hear it.
Dch
a period of time between two
events
khong thi gian gia 2 s kin

the goods and materials that a

business holds for the ultimate
purpose of resale.
Hng tn kho
A ratio showing how many
times a company's inventory is
sold and replaced over a
period.
= Sales/ Inventories
Vng quay hng tn kho
I Owe You: an informal
document acknowledging debt

n xa b trung
gian
Financial
institutions act
as intermediaries
between lenders
and borrowers.
1. The students
were asked to
interpret the
poem.
2.

The interval
between major
earthquakes
might be 200
years.

to give
somebody an

(between A
and B)

(adj)

2. interpret sth
(as sth)
3. interpret
(for sb)

Interpretable
(adj)
interpretative
(adj)
interpreter
(n)
interpretation
(n)

Giy n

Junk bond
Lease
financing

k bnd
li:s fanns

n
le(r)

ledger

n
labltiz

liabilities

Liquidity
Loanable
funds

N
plural
lkwdti

The ability to convert an asset

to cash quickly.
Tnh thanh khon
Funds for loans
Tin cho vay

mnmnt

the people who run and control

a business or similar
organization
Hi ng qun tr

manageme
nt

Margin

securities with high risk

tri phiu cp thp
An agreement where the lessor
receives lease payments to
cover its ownership costs.
Cho thu vi quyn c mua
a book in which a bank, a
business, etc. records the
money it has paid and received
S ci
the amount of money that a
person or company owes
n phi tr

m:n

collateral that the holder of a

financial instrument has to

IOU for 500

dollars
a cho ai giy
n 500 la

to enter figures
in the
purchase / sales
ledger
The company is
reported to have
liabilities of
nearly $90 000.
Liquid (n)

The
management
is / are
considering
closing the
factory.

Manage (v)

marginal (adj)

Mezzanine
financing

mezni:n
fanns
n

manrti
ntrst
minority
interest

net

adj

net

bslesns

Obsolesce
nce

Offer rate

On
installmen
t basis
Outlay

f ret

atle
n

deposit to cover some or all of

the credit risk of their
counterparty
s d
A hybrid of debt and equity
financing that is typically used
to finance the expansion of
existing companies.
Huy ng vn trung gian
A significant but non-controlling
ownership of less than 50% of a
company's voting shares by
either an investor or another
company.
c ng thiu s
Which remains when nothing
more is to be taken away
rng
the state of becoming oldfashioned and no longer useful
(= becoming obsolete)
s li thi
rate at which a bank sells
currencies or bonds
t gi bn
payments in settlement of a
debt.
Tr gp
the money that you have to
spend in order to start a new
project.
knh ph

Net assets ti
sn rng

Net (v) net

(n)
Obsolescent
(adj)

The business
quickly repaid
the initial outlay
on advertising.

outlay (on sth)

outstandin
g
Overhead
cost > <
direct cost
Overstringent
control
p.a
Par value
= nominal/
face value
pay rise

physical

adj

astnd
vhed kst

v
trnnt
ktrl

p: vlju:
n
n

pe raz
fzkl

adj

ple
pledging

p:fli
Portfolio

preference
share

prefrns (r)

Is being traded
ang lu hnh
ongoing expense of operating a
business
Chi ph gin tip
Too strick control
kim sot qu mc
per annum
mi nm
The value which is written on
the bond mnh gi
A salary increaseTng lng
[only before noun] connected
with things that actually exist or
are present and can be seen,
felt, etc. rather than things that
only exist in a persons mind
Hu hnh
Cash deposit or placing of
owned property by a debtor
(the pledger) to a creditor (the
pledgee) as a security for a
loan or obligation.
Vay th chp
a set of shares owned by a
particular person or
organization
t hp chng khon u t
Stocks which usually carries no
voting rights,but may carry a

the physical
world / universe /
environment

an
investment / shar
e portfolio

Premises

premsz
n
pri:mim

premium

pram ret
prime rate

n
prnspl

Principal

n
prsi:d

proceed

Provision

prvn

dividend and may have priority

over common stock in the
payment of dividends and upon
liquidation. C phiu u i
the building and land near to it
that a business owns or uses
dinh c, bt ng sn
1.an amount of money that you
pay once or regularly for an
insurance policy.
ph bo him
2.an extra payment added to
the basic rate
tin b
The interest rate that
commercial banks charge their
most credit-worthy customers.
Li sut c bn
an amount of money that you
lend to sb or invest to earn
interest
tin vay gc
1. to continue doing sth that
has already been started; to
continue being done
2.to do sth next, after having
done sth else first
SYN go on

preparations that you make for

business / comm
ercial / industrial
premises
1. a monthly
premium of
6.25
2.You have to
pay a high
premium for
express delivery.

1. Were not sure

whether we still
want to proceed
with the sale.
2. He outlined his
plans and then
proceeded to
explain them in
more detail.

share
premium
tin li, tin
b pht hnh
c phiu

1. proceed
(with sth)
pro'ceed
against
sb(law)

Proceeding
(n)

Provisional

Public
company
= public
limited
company

pblk
kpni
n

pts n
kredt

Purchase
on credit

Quick ratio

Ratings
company

retz
kpni

reknslien
reconciliati
on
Reserve
requireme

rz:v
rkwamnt

sth that might or will happen in

the future
D phng
A company that has issued
securities through an initial
public offering (IPO) and is
traded on at least one stock
exchange or in the over the
counter market
Cng ty c phn hu hn, cng
ty quc doanh
to purchase, on a promise, in
fact or in law, to make payment
at a future day.
Mua chu
OPP sell on credit
An indicator of a company's
short-term liquidity.
= (Current Assets - Inventories)
/ Current Liabilities
H s nhanh
A company assessing a
businesss creditworthiness and
credit status
Cng ty nh gi tn dng
An accounting process used to
compare two sets of records to
ensure the figures are in
agreement and are accurate.
s ti din iu gii
a central bank regulation that
sets the minimum reserves

(adj)
provision (v)

Reconcile (v)
reconcilable
(adj)

nt
rtend :n
retained
earnings

reverse
repurchase
agreement

ROA

ROE

PHN 1 saf
e-deposit
box
Sharehold
ers equity
Start-up

rz:v
rpts
gri:mnt

Return On Equity
= Net Income/Shareholder's
Equity
H s thu nhp trn vn c
phn

sef dpzt
bks
n

each commercial bank must

hold (rather than lend out) of
customer deposits and notes
Khon d tr bt buc
the portion of net income which
is retained by the corporation
rather than distributed to its
owners as dividends. Thu nhp
gi li
The purchase of securities with
the agreement to sell them at a
higher price at a specific future
date.
Hp ng mua bn i nghch
Return on assets
=Net income/ total assets
H s thu nhp trn ti sn

A fireproof metal box, stored in

a secure vault, for holding
personal valuables
kt st
A firm's total assets minus its
total liabilities.
vn c ng
=new business

Syndicated
loan

sndketd
ln
sstmtk

systematic

adj

taking
Terminatio
n
To be tied
up in

n
n

tet
t:mnen

v
tredm:k

trademark

treri bl
Treasury
bill
= T-bill

unit-linked

adj

ju:nt lk
ventr

Venture

verify

verfa

Doanh nghip mi
A very large loan arranged by
several banks
Khon vay ng ti tr
done according to a system or
plan, in a thorough, efficient or
determined way
c h thng
OPP unsystematic
Tin bn hng trong ngy
the act of ending sth
Hy b
C rng buc
a name, symbol or design that
a company uses for its products
and that cannot be used by
anyone else
nhn hiu ng k
a type of investment sold by
the US government in which a
fixed amount of money is paid
back on a certain date Tn
phiu kho bc
To be relevant
C lin quan
a business project or activity,
especially one that involves
taking risks
mo him
1.to check that sth is true or
accurate.

a systematic
approach to
solving the
problem

Systematicall
y (adv)
System (n)

Big Mac is
McDonalds bestknown
trademark.

venture capital

Venture (v)

1. We have no
way of verifying

Verifiable
(adj)

weba
Whereby

thm tra, kim tra

2.to show or say that sth is true
or accurate
xc minh, xc nhn
SYN confirm
by which; because of which:
Qua

adv

ji:ld
Yield

Zero
coupon
bond

zr
ku:pn bnd

the total amount of crops,

profits, etc. that are produced
securities paying no interest
tri khon khng phiu li

his story
2. Her version of
events was
verified by
neighbours.
They have
introduced a new
system whereby
all employees
must undergo
regular training.
a high crop yield
a reduction in
milk yield

verification
(n)
verified (adj)