NoHeadwordPart of speechTranscriptionMeaningExampleCollocation/Idiom/PhraseWord family

1Abolish

vblto officially end a law, a system or an institutionth tiu, bi b, hy b

This tax should be abolished.Abolition (n) the ending of a law, a system or an institutionAbolitionist (n) a person who is in favour of the abolition of sth

2Authority

n:rti1. the power to give orders to people quyn lc2. authority (to do sth) the power or right to do sth3.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 cm quyn5. the power to influence people because they respect your knowledge or official position.6. authority (on sth) a person with special knowledgeChuyn gia1.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.6. Shes an authority on criminal law.1.have authority over in authority (= have a position of power)3. under the authority of5. with authority have sth on good authority to be able to believe sth because you trust the person who gave you the informationauthorization (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 sthauthorize ( v) to give official permission for sth, or for sb to do sth

3Bond

nbnd1. 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 khon2. an agreement by a government or a company to pay you interest on the money you have lent; a document containing this agreementcng tri

1. high grade bond chng khon cp hng cao 2. defence bond cng tri quc phng installment bond cng tri tr lm nhiu k

4Building society

n1.(chng khon) Hip hi nh 2. (Kinh t )cng ty nhbuilding-society interest tin li tr cho cng ty nh

5Capital

nkptl1.[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 1000003.2. 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

6Commercial banknNgn hng thng mi

7Conglomerate

nknglmrta large company formed by joining together different firmstp ona media conglomerateconglomeration (n) 1.a ~ (of sth) (formal) a mixture of different things that are found all together2.the process of forming a conglomerate or the state of being a conglomerate

8Deposit

Nvdpzt(n)1.a ~ (on sth) a sum of money that is given as the first part of a larger 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 renting3.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)1. Weve put down a 5% deposit on the house. They normally ask you to pay 100 (as a) deposit.2. to pay a deposit3. Deposits can be made at any branch(Verb)1. Millions were deposited in Swiss bank accounts.

bank deposit tin gi ngn hng bank of deposit/ 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 depositor (noun) a person who puts money in a bank account

9Deregulatevdi:regjulet[often passive] to free a trade, a business activity, etc. from rules and controlsbi b quy nhderegulated financial marketsderegulation (n) deregulatory (adj) [only before noun]

10Investment bank (NAmE) = Merchant bank (BrE)na bank that deals with large businesses Ngn hng thng mi bn bun

11Mergern

m: (r)the act of joining two or more organizations or businesses into onehp nhta merger between the two banks our proposed merger with the universitymerger (between/of A and B) | merger (with sth)

12Mortgage

N, vm:g(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 c1.mortgage rates (= of interest) a mortgage on the house 2. He had to mortgage his house to pay his legal coststo apply for/take out/pay off a mortgagemortgagee(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.

13Pension

N, vpenn(n)an amount of money paid regularly by a government or company to sb who is considered to be too old or too ill/ sick to workTin tr cp, lng hu(v) tr cpto receive an old-age/a retirement pension a disability/widows pension a state pension to live on a pension to take out a personal /private pension a pension fundpension sb 'off [usu passive] to allow or force sb to retire and to pay them a pensionPensionable (adj) giving sb the right to receive a pensionpensioner (n) pension plan /pension scheme/ retirement plan (n)

14Repeal

vrpi:lif a government or other group or person with authority repeals a law, that law is no longer validbi b, hy bRepeal (n)

15Retail banknngn hng mng li, ngn hng tn khon

16Share

ne(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 profitsc phnshares in British Telecom a fall in share pricesshare (in sth)

17stocknstk1. the value of the shares in a company that have been soldc phiu2. a share that sb has bought in a company or business3. money that is lent to a government at a fixed rate of interest; an official document that gives details of thiscng tri2. stock prices, stocks and shares3. government stock

18Takeoverntekv(r)1.an act of taking control of a company by buying most of its shares2.an act of taking control of a country, an area or a political organization by forces tip qun, ginh quyn kim sot1. a takeover bid for the companytakeover and merger thn tnh v hp nht

Take over (v)

19Underwritevndrat1.to accept financial responsibility for an activity so that you will pay for special costs or for losses it may make2.to accept responsibility for an insurance policy so that you will pay money 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)Underwriter (n) 1.a person or organization that underwrites insurance policies, especially for ships2.a person whose job is to estimate the risks involved in a particular activity and decide how much sb must pay for insurance

20Universal bankn= international financial conglomerateNgn hng a nng

NoHeadwordPhrasePart of speechTranscriptionMeaningExampleCollocation/Idiom/PhraseWord family

1Affluentadjhaving a lot of money and a good standard of livingSYN prosperous, wealthyGiu c, thnh vngaffluent Western countries a very affluent neighborhoodaffluence (n)

2Bank Giro creditTn dng chuyn khon ngn hng

3Bearer chequena 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

4Bounce a chequevcustomers write a cheque for more money than they have in their accountk pht sc qu s d ti khon

5breedna type of personmt loi ngiPlayers as skillful as this are a rare breed.be a breed apart= Special, different from otherBreed (v)

6Bring along peace of minddo not have to worrykhng phi lo lng

7Counterfoilnthe part of a cheque, ticket, etc. that you keep when you give the other part to sb else SYN stub(cung)dividend counterfoil cung c tc

8Defaultv1.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)1. to default on a loan/debt1.default (on sth)2.default (to sth)Default (n)defaulter (n)

9Denomination

na unit of value, especially of money(mnh gi)coins and banknotes of various denominationsDenominate (v)

10Direct debit

na financial transaction in which one person withdraws funds from another person's bank account (n ghi trc tip)

11Entry

nan item, for example a piece of information, that is written or printed in a dictionary, an account book, a diary, etcbt tonSingle entry = bt ton nDouble entry= bt ton kpentry (in sth)

12Expense

nthe money that you spend on sth (Chi tiu)at sbs expense= paid for by sbat the expense of sb/sth= with loss or damage to sb/sthgo to the expense of sth/of doing sth= to spend money on sthput sb to the expense of sth/of doing sth=make sb spend money on sthExpend (v)Expensive (adj)

13Expire

v(of a document, an agreement, etc.) to be no longer valid because the period of time for which it could be used has endedSYN run outHt hnWhen does your driving licence expire?expired (adj)expiration (n)

14Exploitn1.to use sth well in order to gain as much from it as possible2. to develop or use sth for business or industry Khai thc1. She fully exploits the humour of her role in the play.2. countries exploiting the rainforests for hardwood2. exploit sth (for sth)Exploiter (n)exploitation (n)exploitative (adj)exploration (n)

15Fraudulencenintended to cheat sb, usually in order to make money illegally s la oFraudulent (adj)Fraudulently (adv)Fraud (n)fraudster (n)

16Idle

adjnot in use Nhn riIdle Money= tin nhn rithe devil makes work for idle hands (saying) = people who do not have enough to do often start to do wrongidleness (n)idle (v)

17ImplementationnThe act of making sth that has been officially decided start to happen or be used Thc thithe implementation of the new systemImplement (v)

18Incentivevencourage Thc yIncentive (n)

19Initialvto mark or sign sth with your initialsK nhyPlease initial each page and sign in the space provided.Initial (n)

20Lucrative

adjproducing a large amount of money; making a large profitc li ln, sinh nhiu li nhun

a lucrative business/ contract/marketLucratively (adv)Lucre (n)

21Mandaten (formal) an official order given to sb to perform a particular task y nhimThe bank had no mandate to honour the cheque.mandate (to do sth)

payment-making mandate= y nhim chi

payment-collecting mandate= y nhim thuMandate (v)Mandated (adj)mandatory (n)

22Maturity

nthe time when money you have invested is ready to be paid Ngy o hn acceptance maturity record s ghi ngy o hn ca hi phiu nhn tr

23Merit

nthe quality of being good and of deserving praise, reward or admiration Gi tra work of outstanding artistic meritget the job on merit.Merit (v)meritocracy (n) meritorious (adj)

24Negotiable

adjthat you can exchange for money or give to another person in exchange for money OPP non-negotiable c th chuyn nhngnegotiate (v)negotiation (n)negotiator (n)

25Order cheque

na 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 desiredsc theo lnh

26On a regular basisin a regular mannerthng xuyn, u n

27Overdraftnthe 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 thiskhu chito run up/pay off an overdraft

28Passbookna 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

29Premiumnan extra payment added to the basic rate phYou have to pay a high premium for express deliveryat a premium= at a higher than normal priceput/place/set a premium on sb/sth =to think that sb/sth is particularly important or valuablePremium (adj)

30Regulatevto control the speed, pressure, temperature, etc. in a machine or system iu titThis valve regulates the flow of water.Regulation (n)Regulator (n)

31Reputed

adjgenerally thought to be sth or to have done sth, although this is not certainSYN rumouredc cho lHe is reputed to be the best heart surgeon in the country.reputed (to be sth/to have done sth)Reputedly (adv)Reputable (adj)repute (v)Reputation (n)

32Sophisticated

adjhaving a lot of experience of the world and knowing about fashion, culture and other things that people think are socially importantthe sophisticated pleasures of citySophistication (n)sophisticate (n)

33Standing order

nan 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 k

34Strip out fromvSeparatephn bit, chia tch

35Subscriptionnan amount of money you pay, usually once a year, to receive regular copies of a newspaper or magazine, etc.; the act of paying this moneyThu baoan annual subscriptionsubscription (to/for sth)Subscriber (n)subscribe (v)

36Terminal

n(computing) a piece of equipment, usually consisting of a keyboard and a screen that joins the user to a central computer systemthit b u cuiTerminal (adj)Terminally (adv)Terminate (v)Termination (n)

37Unused

adjnot being used at the moment; never having been usedcha c s dngUse (v) use (n)useful (adj)

38Utility

na service provided for the public, for example an electricity, water or gas supply Dch vthe administration of public utilitiesUtilize (v)Utilization (n)

39Virtually

advalmost or very nearly, so that any slight difference is not importantThc s, mt cch chnh thc, Hu nh, gn nhVirtual (adj)

NoHeadwordPhrasePart of speechTranscriptionMeaningExampleCollocation/Idiom/PhraseWord family

1accounts receivable= Debtors

nThe money owed to a business by its clients (customers) and shown on its balance sheet as an asset.Khon phi thu

2Accounts payable=CreditorsnThe money owed by a business to its suppliers and shown on its Balance Sheet as a liability.Khon phi tr

3accountingnkatthe process or work of keeping financial accounts k ton

a career in accounting accounting methodstax accounting = k ton thumanagement accounting = k ton qun trfinancial accounting = k ton ti chnhAccountant (n)Accountancy (n)

4Adequate

adjdkwtenough in quantity, or good enough in quality, for a particular purpose or needSYM enoughOPP inadequatean adequate supply of hot wateradequate (for sth) adequate (to do sth)Adequacy (n)Adequately (adv)

5adverseadjdv:sdv:s

negative and unpleasant; not likely to produce a good resultxu, khng ttadverse changeadverse effectAdversely (adv)Adversity (n)

6allocate

vlketto give sth officially to sb/sth for a particular purposePhn phi, phn pht; chia phnThey intend to allocate more places to mature students this year.allocate sth (for sth) allocate sth (to sb/sth) allocate (sb/sth) sthAllocation (n)

7amortization

nm:tazen1. The paying off of debt in regular installments over a period of time. Tr n dn2. The deduction of capital expenses over a specific period of time (usually over the asset's life).Khu haoAmortize (v)

8assemblevsemblto fit together all the separate parts of sth, for example a piece of furniturelp rpOPP disassembleAssembler (n)

9assetnseta thing of value, especially property, that a person or company owns, which can be used or sold to pay debtsti snthe net asset value of the company

10Associateadjsetjoined to or connected with a profession or an organizationlin hipan associate company in JapanAssociate (v) (n)Associated (adj)Association (n)Associative (adj)

11auditingn:dtofficially examining the financial accounts of a companykim toninternal auditing=kim ton ni b external auditing =kim ton c lpAuditor (n)Audit (n) (v)

12Average collection periodnThe 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

13Averseadjv:s[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 sth1. 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 sth2. averse to sth/to doing sth

Aversion (n)

14balance sheetnblns i:tA financial statementthatsummarizes a company's assets, liabilities andshareholders' equityat a specific point intime. Assets = Liabilities + Shareholders' EquityBng cn i k ton

15batchnbtan amount of food, medicine, etc. produced at one timelBatch (n)

16Bid ratenbd retrate at which a bank buys currencies or bondst gi mua

17Blue-chipadj[only before noun] (finance) to be thought to be safe and likely to make a profitThng hng, xnblue-chip companiesblue-chip (n)

18Bookkeepingnbkki:pKeeping an accurate record of the accounts of a businessGhi chp s schBookkeeper (n)

19burden ratenb:dn retthe 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

20cash flow statement= statement of cash flows= funds flow statementnK fl stetmnta 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

21collateralnkltrlproperty or sth valuable that you promise to give to sb if you cannot pay back money that you borrow Hnh thc m boCollateral (adj)

22commercial papernkm:l pep(r)An unsecured, short-term debt instrument issued by a corporation, typically forthefinancing of accounts receivable,inventories andmeeting short-term liabilities.Thng phiu

23commissionnkmn1. 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 hng2.an amount of money that is charged by a bank, etc. for providing a particular serviceTh tc ph

1.You get a 10% commission on everything you sell. He earned 2000 in commission last month2.1% commission is charged for cashing travellers1.work on commission

24contingencyNkntnnsian event that may or may not happenVic bt ng, vic c th xy ra hoc khng xy raSYN possibilitycontingency plansContingent (n) (adj)

25Corporate bondNk:pret bndA debt security issued by a corporation and sold to investors.Tri phiu cng ty

26corporate finance

Nk:pretfannsCorporate finance is the area of finance dealing with monetary decisions that business enterprises make and the tools and analysis used to make these decisions.Ti tr doanh nghip

Correspondent systemNkrspndnt sstm system of different banks in different countries which have accounts with each other.H thng i l nc ngoi

27cost accounting =costing

Nkst katA type of accounting process thataims to capture a company's costs of production Hch ton chi ph

28Cost of funds =Interest cost

NThe interest rate paid by financial institutions for the funds that they deploy in their business. Ph vay vn

29CouponNku:pna 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 normalphiu gim gimoney-off coupons clothing coupons

30Credit limitNkredt lmtThe 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.Hn mc tn dng

31Credit provisionnkredt prvnKhon d tr cho tn dng

32credit ratingnkredt retAn assessment of the credit worthiness of individuals and corporations.

33Credit standingnkredt stndreferring to creditworthiness and credit status of a borrower

34current asset>< fixed assetnkrnt setan asset which can either be converted to cash or used to pay current liabilities within 12 months.Ti sn lu ng

35Current rationkrnt reiA liquidityratio that measuresa company's ability to pay short-term obligations. =current assets/current liabilitiest l kh nng thanh ton

36debt funding=debt financing

ndet fndTo raise capital funds by borrowingTi tr n

37Debt securityndet skjrtiAny debt issued by a government or corporation that may be traded. Chng khon n

38deductionnddnthe process of taking an amount of sth, especially money, away from a total; the amount that is taken aways chit khudeductions from your pay for taxtax deductionsDeductive (adj)Deduct (v)Deductible (adj)

39depreciationndpri:ienA decrease in an assets value caused by unfavorable market conditions. Khu haoDepreciate (v)

40DerivativendrvtvAsecurity whose price is dependent upon or derived fromone or more underlying assets.Chng khon phi sinhDerive (v)

41Direct costndrekt kstA 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

42Disposalndspzlthe sale of part of a business, property, etc. Thanh lDispose (v)

43Disruption

ndsrpnThe state of sth has difficulty in continuing in the normal waytnh trng tr trdisruptive (adj)disrupt (v)

44EBIT= Earnings Before Interest & Tax - EBIT

n=Revenue-operating expensesLi t hot ng kinh doanh.

45Eligibleadjelbla person who is eligible for sth 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 lWhen are you eligible to vote in your country?eligible (for sth) | eligible (to do sth)Eligibility (n)

46Equity

nekwti1.Ona company'sbalance sheet, theamountof the funds contributed by the owners (the stockholders) plus the retained earnings (or losses). = Shareholders' EquityVn ch s hu2. A stock or any other security representing an ownership interest.

47Equity funding= Equity Financing= share capitalnekwti fndThe 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

48Equity gearingnekwti grthe ratio between a company's borrowings and its equity t l vn c phn (vn t c)

49Equity share >< reference sharenekwti (r)Shares which represent ownership in a company and a claim (dividends) on a portion of profits. C phiu thng

50Eurodollar

njrdl(r)U.S.-dollar denominated deposits at foreign banks or foreign branches of American banks.-la ngoi M, -la chu u

51Event of defaultnvent v df:ltAn 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

52expenditurenkspendt(r)the act of spending or using money; an amount of money spentchi tiu, s tin c chi tiupublic/government/military expenditureExpend (v)Expendable (adj)

53explanatoryadjksplntrigiving the reasons for sth; intended to describe how sth works or to make sth easier to understand C tnh gii thchThere are explanatory notes at the back of the book.self-explanatoryexplain (v)explanation (n)explicable (adj)

factoringnfktrFactoring 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

Fair value =market value =real value

nfe(v) vlju:The estimated value of all assets and liabilities of an acquired company used to consolidate the financial statements of both companies. Gi th trng

Finished goodsngoods that have completed the manufacturing process but have not yet been sold or distributed to the end user.Thnh phm, hng ha cui cng

firmnf:(r)ma business or company

an engineering firm a firm of accountants

Floating rate bondnft ret bndsecurities paying interest, but the interest varies during the loantri phiu li sut th ni

Formalizevf:mlazto make an arrangement, a plan or a relationship officialhp php haThey decided to formalize their relationship by getting married.Formal (adj)

Gilt-edged stocks= Gilts(in Britain)nglt ed stksbonds issued by the UK Government with a fixed interest rate for a predetermined length of time.

goodwillngdwlthe good relationship between a business and its customers that is calculated as part of its value when it is sold

gross

adjgrs[only before noun] being the total amount of sth before anything is taken away

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

identicaladjadentkl1. similar in every detail2. [only before noun] the same.1. a row of identical houses2. This is the identical room we stayed in last year1. identical (to/with sb/sth)2. the identicalIdentically (adv)

ImpairmentnmpemntA reduction in a company's stated capital. Tn tht pht sinhImpair (v) impaired (Adj)

Income gearing

nkm grratio of firm's loan interest payments to profitst s li vay

income statement = profit and loss statement =statement of revenue and expensennkm stetmntA financialstatement that measures a company's financial performance over a specific accounting period. bn bo co kt qu hot ng kinh doanh

Intangible

adjntnblthat does not exist as a physical thing but is still valuable to a companyv hnh OPP Tangibleintangible asset.Intangible (n)

Interest expensenChi ph li

Interest incomenThu nhp t li

intermediarynntmi:diria person or an organization that helps other people or organizations to make an agreement by being a means of communication between them SYN mediator, go-between.trung gian Disintermediation xa b trung gianFinancial institutions act as intermediaries between lenders and borrowers.intermediary (between A and B)intermediary (adj)

interpretvnt:prt1.to explain the meaning of sth2.to decide that sth has a particular meaning and to understand it in this way gii thch3. to translate one language into another as you hear it. Dch1. The students were asked to interpret the poem.2.2. interpret sth (as sth)3. interpret (for sb)Interpretable (adj)interpretative (adj)interpreter (n)interpretation (n)

Interval

nntvla period of time between two eventskhong thi gian gia 2 s kin

The interval between major earthquakes might be 200 years.

inventory =stocknnvntrithe goods and materials that a business holds for the ultimate purpose of resale. Hng tn kho

Inventory turnover

nnvntri t:nv(r)A ratio showing how many timesa company'sinventory is sold and replaced over a period.= Sales/ InventoriesVng quay hng tn kho

IOUna ju:I Owe You: an informal document acknowledging debt Giy nto give somebody an IOU for 500 dollars a cho ai giy n 500 la

Junk bondnk bndsecurities with high risktri phiu cp thp

Lease financing

nli:s fannsAn agreement where the lessor receives lease payments to cover its ownership costs.Cho thu vi quyn c mua

ledger

nle(r)a book in which a bank, a business, etc. records the money it has paid and receivedS cito enter figures in the purchase/sales ledger

liabilities

Nplurallabltizthe amount of money that a person or company owesn phi tr

The company is reported to have liabilities of nearly $90000.

Liquidity

nlkwdtiThe ability to convert an asset to cash quickly.Tnh thanh khonLiquid (n)

Loanable funds

nFunds for loansTin cho vay

management

nmnmntthe people who run and control a business or similar organizationHi ng qun trThe management is/are considering closing the factory.Manage (v)

Margin

nm:ncollateral that the holder of a financial instrument has to deposit to cover some or all of the credit risk of their counterpartys dmarginal (adj)

Mezzanine financing

nmezni:n fannsA hybrid of debt and equity financing that is typically used to finance the expansion of existing companies.Huy ng vn trung gian

minority interestnmanrti ntrstA significant but non-controlling ownershipof less than 50% ofa company's voting sharesby eitheran investor or another company. c ng thiu s

net

adjnetWhich remains when nothing more is to be taken away rngNet assets ti sn rngNet (v) net (n)

Obsolescence

nbslesnsthe state of becoming old-fashioned and no longer useful (= becoming obsolete)s li thiObsolescent (adj)

Offer ratenf ret rate at which a bank sells currencies or bondst gi bn

On installment basispayments in settlement of a debt. Tr gp

Outlay

natlethe money that you have to spend in order to start a new project.knh phThe business quickly repaid the initial outlay on advertising.outlay (on sth)

outstandingadjastndIs being tradedang lu hnh

Overhead cost > < direct costnvhed kstongoing expense of operating a business Chi ph gin tip

Over-stringent controlnv trnnt ktrlToo strick controlkim sot qu mc

p.a

per annummi nm

Par value = nominal/ face valuenp: vlju:The value which is written on the bond mnh gi

pay risenpe razA salary increaseTng lng

physicaladjfzkl[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 mindHu hnhthe physical world/universe/environment

pledgingnpleCash 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

Portfolionp:flia set of shares owned by a particular person or organizationt hp chng khon u tan investment/share portfolio

preference sharenprefrns (r)Stocks which usually carries no voting rights,but may carry a dividend and may have priority over common stock in the payment of dividends and upon liquidation. C phiu u i

Premises

npremszthe building and land near to it that a business owns or usesdinh c, bt ng snbusiness/commercial/industrial premises

premiumnpri:mim1.an amount of money that you pay once or regularly for an insurance policy.ph bo him2.an extra payment added to the basic ratetin b1. a monthly premium of 6.25 2.You have to pay a high premium for express delivery.share premium tin li, tin b pht hnh c phiu

prime ratenpram retThe interest rate that commercial banks charge their most credit-worthy customers. Li sut c bn

Principalnprnsplan amount of money that you lend to sb or invest to earn interesttin vay gc

proceedvprsi:d1. to continue doing sth that has already been started; to continue being done2.to do sth next, after having done sth else firstSYN go on

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

Provisionnprvnpreparations that you make for sth that might or will happen in the future D phngProvisional (adj)provision (v)

Public company = public limited companynpblk kpniA company that has issued securities through an initial public offering (IPO) andis traded on at least one stock exchange or in the over the counter marketCng ty c phn hu hn, cng ty quc doanh

Purchase on creditvpts n kredtto purchase, on a promise, in fact or in law, to make payment at a future day.Mua chuOPP sell on credit

Quick rationAn indicator of a company's short-term liquidity. = (Current Assets -Inventories) / Current LiabilitiesH s nhanh

Ratings companynretz kpniA company assessing a businesss creditworthiness and credit statusCng ty nh gi tn dng

reconciliationnreknslienAn accounting process used to compare twosets of records to ensure the figures are in agreement and are accurate.s ti din iu giiReconcile (v)reconcilable (adj)

Reserve requirementnrz:v rkwamnta central bank regulation that sets the minimum reserves each commercial bank must hold (rather than lend out) of customer deposits and notes Khon d tr bt buc

retained earningsnrtend :nthe portion of net income which is retained by the corporation rather than distributed to its owners as dividends. Thu nhp gi li

reverse repurchase agreementnrz:v rpts gri:mntThe purchase of securities with the agreement to sell them at a higher price at a specific future date. Hp ng mua bn i nghch

ROAnReturn on assets=Net income/ total assets H s thu nhp trn ti sn

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

safe-deposit box

nsef dpzt bks A fireproof metal box, stored in a secure vault, for holding personal valuableskt st

Shareholders equitynA firm's total assets minus its total liabilities.vn c ng

Start-upn=new businessDoanh nghip mi

Syndicated loannsndketd lnA very large loan arranged by several banksKhon vay ng ti tr

systematicadjsstmtkdone according to a system or plan, in a thorough, efficient or determined way c h thngOPP unsystematica systematic approach to solving the problemSystematically (adv)System (n)

takingntetTin bn hng trong ngy

Terminationnt:mnenthe act of ending sth Hy b

To be tied up invC rng buc

trademarkntredm:ka name, symbol or design that a company uses for its products and that cannot be used by anyone else nhn hiu ng kBig Mac is McDonalds best-known trademark.

Treasury bill = T-billntreri bla 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

unit-linkedadjju:nt lkTo be relevantC lin quan

Venturenventra business project or activity, especially one that involves taking risksmo himventure capitalVenture (v)

verifyvverfa1.to check that sth is true or accurate.thm tra, kim tra2.to show or say that sth is true or accuratexc minh, xc nhnSYNconfirm 1. We have no way of verifying his story2. Her version of events was verified by neighbours.Verifiable (adj) verification (n)verified (adj)

Wherebyadvwebaby which; because of which:Qua They have introduced a new system whereby all employees must undergo regular training.

Yieldnji:ldthe total amount of crops, profits, etc. that are produced

a high crop yield a reduction in milk yield

Zero coupon bondnzr ku:pn bndsecurities paying no interesttri khon khng phiu li