Bảng từ vựng tiếng anh tài chính ngân hàng

No Headword
Part
of
speec
h
Transcription
Meaning Example
Collocation/Idiom/
Phrase
Word family
1 Abolish v
‘əbɒlɪʃ
to officially end a law, a
system or an institution
thủ tiêu, bãi bỏ, hủy bỏ
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
2 Authority n
ɔ:’θɒrəti
1. the power to give orders to
people quyền lực
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. Người hoặc tổ chức có
quyền ra lệnh, nhà chức trách,
nhà cầm quyền
5. the power to influence
people because they respect
your knowledge or official
position.
6. authority (on sth) a person
with special knowledge
Chuyên gia
1.in a position of
authority
2. Only the manager
has the authority to
sign cheques.
3. It was done
without the
principal’s authority.
4. The health
authorities are
investigating the
problem.
5. He spoke with
authority on the

topic.
6. She’s an authority
on criminal law.
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 do sth
3 Bond n
bɒnd

1. a legal agreement by which
a bank lends you money to
1. high grade bond chứng
khoán cấp hạng cao
buy a house, etc. which you
pay back over many years; the
sum of money that is lent
Chứng khoán
2. an agreement by a
government or a company to
pay you interest on the money
you have lent; a document
containing this agreement
công trái
2. defence bond công trái
quốc phòng
installment bond công
trái trả làm nhiều kỳ
4 Building
society
n 1.(chứng khoán) Hiệp hội nhà
ở
2. (Kinh tế )công ty nhà
building-society interest
tiền lãi trả cho công ty nhà
5 Capital n
‘kæpɪtl
1.[sing] a large amount of
money that is invested or is
used to start a business (Vốn)

2. wealth or property that is
owned by a business or a
person (tư bản)
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
vốn luân chuyển, vốn lưu
động
fixed capital tư bản bất
biến, vốn cố định
dead capital vốn ứ đọng
capital expenditure chi
phí xây dựng, mua sắm
trang thiết bị
6 Commercial
bank
n Ngân hàng thương mại
7 Conglomerate n
kɘn’glɒmərət
a large company formed by
joining together different
firms

tập đoàn
a media
conglomerate
conglomeration (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
8 Deposit N
v
dɪ’pɒzɪt
(n)1.a ~ (on sth) a sum of
money that is given as the first
part of a larger payment (tiền
đặt cọc)
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. (tiền gửi
ngân hàng)
(v) 1.to put money into a bank

account (gửi tiền vào ngân
hàng)
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 (đặt
cọc)
1. We’ve put down a
5% deposit on the
house.
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.
bank deposit tiền gửi
ngân hàng
bank of deposit/ deposit
bank ngân hàng tiền gửi
breach a deposit/loan
hoàn trả sớm tiền gửi/
tiền vay, rút tiền gửi trước
kỳ hạn,

cheque deposit tiền gửi
chi phiếu
credit deposit số dư tiền
gửi
deposit account tài khoản
tiền gửi có kỳ hạn, tiền gửi
có kỳ hạn
deposit book sổ tiền gửi
depositor (noun) a
person who puts
money in a bank
account
9 Deregulate v
di:’regjuleɪt
[often passive] to free a trade,
a business activity, etc. from
rules and controls
bãi bỏ quy định
deregulated financial
markets
deregulation (n)
deregulatory (adj)
[only before noun]
10 Investment
bank (NAmE) =
Merchant
bank (BrE)
n a bank that deals with large
businesses
Ngân hàng thương mại bán

buôn
11 Merger n
‘mɜ: ʤǝ(r)
the act of joining two or more
organizations or businesses
a merger between
the two banks
merger (between / of A
and B) | merger (with
into one
hợp nhất
our proposed
merger with the
university
sth)
12 Mortgage N, v
‘mɔ:gɪʤ
(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.

thế chấp, cầm cố
1.mortgage rates (=
of interest) a
mortgage on the
house
2. He had to
mortgage his house
to pay his legal costs
to apply for / take
out / pay off a mortgage
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.
13 Pension N, v
‘penʃn
(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 work
Tiền trợ cấp, lương hưu

(v) trợ cấp
to receive an old-age / a
retirement pension
a disability / widow’s
pension
a state pension
to live on a pension
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
Pensionable (adj)
giving sb the right
to receive a
pension
pensioner (n)
pension plan
/pension scheme/
retirement plan (n)
14 Repeal v
rɪ’pi:l
if a government or other
group or person with
authority repeals a law, that
Repeal (n)
law is no longer valid

bãi bỏ, hủy bỏ
15 Retail bank n
ngân hàng mạng lưới, ngân
hàng tồn khoản
16 Share n
ʃeə(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
company’s profits
cổ phần
shares in British
Telecom
a fall in share prices
share (in sth)
17 stock n
stɒk
1. the value of the shares in a
company that have been sold
cổ phiếu
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
công trái
2. stock prices,

stocks and shares
3. government stock
18 Takeover n
‘teɪkəʊvə(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
sự tiếp quản, giành quyền
kiểm soát
1. a takeover bid for
the company
takeover and merger
thôn tính và hợp nhất
Take over (v)
19 Underwrite v
ʌndə’raɪt
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
Underwriter (n) 1.a
person or
organization that
underwrites
insurance policies,
an insurance policy so that

you will pay money in case
loss or damage happens
(bảo hiểm, đảm bảo)
3.to agree to buy shares that
are not bought by the public
when new shares are offered
for sale (bao tiêu cổ phiếu)
especially for ships
2.a person whose
job is to estimate
the risks involved in
a particular activity
and decide how
much sb must pay
for insurance
20 Universal
bank
n = international financial
conglomerate
Ngân hàng đa năng
No
Headword
Phrase
Part of speech Transcription Meaning Example
Collocation/Idio
m/
Phrase
Word family
1 Affluent adj
having a lot of

money and a
good standard of
living
SYN prosperous,
wealthy
Giàu có, thịnh
vượng
affluent Western
countries
a very affluent
neighborhood
affluence (n)
2 Bank Giro credit
Tín dụng chuyển
khoản ngân hàng
3 Bearer cheque n
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.
Séc vô danh
4 Bounce a cheque v
customers write
a cheque for
more money

than they have in
their account
ký phát séc quá
số dư tài khoản
5
breed
n
a type of person
một loại người
Players as skillful
as this are a rare
breed.
be a breed
apart= Special,
different from
other
Breed (v)
6
Bring along
peace of mind
do not have to
worry
không phải lo
lắng
7 Counterfoil n
the part of a
cheque, ticket,
etc. that you
keep when you
give the other

part to sb else
SYN stub
(cuống)
dividend
counterfoil
cuống cổ tức
8 Default v 1.default (on
sth) to fail to do
sth that you
legally have to
do, especially by
not paying a
debt
(bỏ cuộc, vỡ nợ)
2.default (to sth)
(especially
computing) to
1. to default on a
loan / debt
1.default (on
sth)
2.default (to sth)
Default (n)
defaulter (n)
happen when
you do not make
any other choice
or change
(ngầm định)
9

Denomination
n
a unit of value,
especially of
money
(mệnh giá)
coins and
banknotes of
various
denominations
Denominate (v)
10
Direct debit
n
a financial
transaction in
which one
person
withdraws funds
from another
person's bank
account
(nợ ghi trực tiếp)
11
Entry
n
an item, for
example a piece
of information,
that is written or

printed in a
dictionary, an
account book, a
diary, etc
bút toán
Single entry =
bút toán đơn
Double entry=
bút toán kép
entry (in sth)
12 Expense n the money that
you spend on sth
(Chi tiêu)
at sb’s expense=
paid for by sb
at the expense
of sb/sth= with
loss or damage
to sb/sth
go to the
Expend (v)
Expensive (adj)
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
13
Expire
v
(of a document,
an agreement,
etc.) to be no
longer valid
because the
period of time
for which it could
be used has
ended
SYN run out
Hết hạn
When does your
driving licence
expire?
expired (adj)
expiration (n)
14 Exploit n
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 thác
1. She fully
exploits the
humour of her
role in the play.
2. countries
exploiting the
rainforests for
hardwood
2. exploit sth
(for sth)
Exploiter (n)
exploitation (n)
exploitative (adj)
exploration (n)
15 Fraudulence n intended to
cheat sb, usually
in order to make
money illegally
Fraudulent (adj)
Fraudulently
(adv)
Fraud (n)
sự lừa đảo fraudster (n)
16
Idle
adj
not in use
Nhàn rỗi
Idle

Money= tiền
nhàn rỗi
the devil makes
work for idle
hands (saying) =
people who do
not have enough
to do often start
to do wrong
idleness (n)
idle (v)
17 Implementation n
The act of
making sth that
has been
officially decided
start to happen
or be used
Thực thi
the
implementation
of the new
system
Implement (v)
18 Incentive v
encourage
Thúc đẩy
Incentive (n)
19 Initial v
to mark or sign

sth with your
initials
Ký nháy
Please initial
each page and
sign in the space
provided.
Initial (n)
20
Lucrative
adj
producing a large
amount of
money; making a
large profit
có lãi lớn, sinh
nhiều lợi nhuận
a lucrative
business /
contract /
market
Lucratively (adv)
Lucre (n)
21 Mandate n (formal) an
official order
given to sb to
perform a
particular task
ủy nhiệm
The bank had no

mandate to
honour the
cheque.
mandate (to do
sth)
payment-making
mandate= ủy
nhiệm chi
Mandate (v)
Mandated (adj)
mandatory (n)
payment-
collecting
mandate= ủy
nhiệm thu
22
Maturity
n
the time when
money you have
invested is ready
to be paid
Ngày đáo hạn
acceptance
maturity record
sổ ghi ngày đáo
hạn của hối
phiếu nhận trả
23
Merit

n
the quality of
being good and
of deserving
praise, reward or
admiration
Giá trị
a work of
outstanding
artistic merit
get the job on
merit.
Merit (v)
meritocracy (n)
meritorious (adj)
24 Negotiable adj
that you can
excha
nge
for
mone
y or
give
to
anoth
er
perso
n in
excha
nge

for
mone
y
OPP
negotiate (v)
negotiation (n)
negotiator (n)
non-
negot
iable
có
thể
chuyể
n
nhượ
ng
25
Order cheque
n
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
séc theo lệnh
26
On a regular
basis
in a regular
manner
thường xuyên,
đều đặn
27 Overdraft n the amount of
money that you
owe to a bank
when you have
spent more
money than is in
your bank
account; an
to run up / pay
off an overdraft
arrangement
that allows you
to do this
khấu chi
28 Passbook n
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
Sổ tiết kiệm
29 Premium n
an extra
payment added
to the basic rate
phí
You have to pay
a high premium
for express
delivery
at a premium=
at a higher than
normal price
put / place / set
a premium on
sb/sth =to think
that sb/sth is
particularly
important or
valuable
Premium (adj)
30 Regulate v
to control the
speed, pressure,
temperature,
etc. in a machine
or system Điều
tiết

This valve
regulates the
flow of water.
Regulation (n)
Regulator (n)
31 Reputed adj generally
thought to be sth
or to have done
sth, although this
is not certain
He 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)
SYN rumoured
được cho là
32
Sophisticated
adj
having a lot of
experience of
the world and
knowing about

fashion, culture
and other things
that people think
are socially
important
the sophisticated
pleasures of city
Sophistication
(n)
sophisticate (n)
33
Standing order
n
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. ủy
nhiệm chi định
kỳ
34 Strip out from v
Separate
phân biệt, chia
tách

35 Subscription n an amount of
money you pay,
usually once a
year, to receive
regular copies of
a newspaper or
magazine, etc.;
an annual
subscription
subscription
(to / for sth)
Subscriber (n)
subscribe (v)
the act of paying
this money
Thuê bao
36
Terminal
n
(computing) a
piece of
equipment,
usually
consisting of a
keyboard and a
screen that joins
the user to a
central computer
system

thiết bị đầu cuối
Terminal (adj)
Terminally (adv)
Terminate (v)
Termination (n)
37
Unused
adj
not being used at
the moment;
never having
been used
chưa được sử
dụng
Use (v)
use (n)
useful (adj)
38
Utility
n
a service
provided for the
public, for
example an
electricity, water
or gas supply
Dịch vụ
the
administration of
public utilities

Utilize (v)
Utilization (n)
39 Virtually adv almost or very
nearly, so that
any slight
difference is not
important
Thực sự, một
cách chính thức,
Virtual (adj)
Hầu như, gần
như
No
Headword
Phrase
Part of
speech
Transcription Meaning Example
Collocation
/Idiom/
Phrase
Word family
1
accounts
receivable
= Debtors
n
The money owed to a business by its
clients (customers) and shown on its
balance sheet as an asset.

Khoản phải thu
2
Accounts
payable=
Creditors
n
The money owed by a business to its
suppliers and shown on its Balance
Sheet as a liability.
Khoản phải trả
3 accounting n
ə’kaʊtɪŋ
the process or work of keeping financial
accounts
kế toán
a career in
accounting
accounting methods
tax accounting =
kế toán thuế
management
accounting = kế
toán quản trị
financial
accounting = kế
toán tài chính
Accountant (n)
Accountancy (n)
4
Adequate

adj
‘ædɪkwət
enough in quantity, or good enough in
quality, for a particular purpose or
need
SYM enough
OPP inadequate
Đủ
an adequate supply
of hot water
adequate (for sth)
adequate (to do
sth)
Adequacy (n)
Adequately (adv)
5 adverse adj
‘ædvɜ:s
əd’vɜ:s
negative and unpleasant; not likely to
produce a good result
xấu, không tốt
adverse change
adverse effect
Adversely (adv)
Adversity (n)
6
allocate
v
‘æləkeɪt
to give sth officially to sb/sth for a

particular purpose
Phân phối, phân phát; chia phần
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)
7
amortization
n
əmɔ:taɪ’zeɪʃn
1. The paying off of debt in regular
installments over a period of time.
Trả nợ dần
2. The deduction of capital expenses
over a specific period of time (usually
over the asset's life).
Khấu hao
Amortize (v)
8 assemble v
ə’sembl
to fit together all the separate parts of
sth, for example a piece of furniture
lắp ráp
OPP disassemble

Assembler (n)
9 asset n
‘æset
a thing of value, especially property,
that a person or company owns, which
can be used or sold to pay debts
tài sản
the net asset value of
the company
10
Associate
adj
ə’səʊʃɪeɪt
joined to or connected with a
profession or an organization
liên hiệp
an associate
company in Japan
Associate (v) (n)
Associated (adj)
Association (n)
Associative (adj)
11 auditing n
‘ɔ:dɪtɪŋ
officially examining the financial
accounts of a company
kiểm toán
internal auditing
=kiểm toán nội
bộ external

auditing
=kiểm toán độc
lập
Auditor (n)
Audit (n) (v)
12 Average
collection
period
n 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
Kỳ thu nợ bình quân
13 Averse adj
ə’vɜ: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 sth
1. I mentioned it to
Kate and she wasn’t
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
Aversion (n)
14 balance sheet n
‘bæləns ʃi:t
A financial statement that summarizes
a company's assets, liabilities
and shareholders' equity at a specific
point in time.
Assets = Liabilities + Shareholders'
Equity
Bảng cân đối kế toán
15 batch n
bætʃ
an amount of food, medicine, etc.
produced at one time
lô
Batch (n)
16 Bid rate n
bɪd reɪt
rate at which a bank buys currencies or
bonds
tỷ giá mua
17 Blue-chip adj
[only before noun]
(finance) to be thought to be safe and
likely to make a profit
Thượng hạng, xịn

blue-chip companies blue-chip (n)
18 Bookkeeping n
‘bʊkki:pɪŋ
Keeping an accurate record of the
accounts of a business
Ghi chép sổ sách
Bookkeeper (n)
19 burden rate n
‘bɜ:dn ‘reɪt
the rate with which indirect costs are
allocated to the direct costs to make
these indirect costs a part of the direct
cost incurred. Tỉ lệ phân bố
20 cash flow
statement
= statement of
cash flows
n
Kæʃ fləʊ
‘steɪtmənt
a financial statement that shows how
changes in balance sheet
accounts and income affect
cash and cash equivalents,
= funds flow
statement
and breaks the analysis
down to operating,
investing, and financing
activities.

Báo cáo lưu chuyển tiền tệ
21 collateral n
kə’lætərəl
property or sth valuable that you
promise to give to sb if you cannot pay
back money that you borrow
Hình thức đảm bảo
Collateral (adj)
22
commercial
paper
n
kə’mɜ:ʃl
‘peɪpə(r)
An unsecured, short-term debt
instrument issued by a corporation,
typically for the financing of accounts
receivable, inventories and meeting
short-term liabilities.
Thương phiếu
23 commission n
kə’mɪʃn
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 số mua bán, hoa hồng
2.an amount of money that is charged
by a bank, etc. for providing a particular
service
Thủ tục phí

1.You get a 10%
commission on
everything you sell. Ç
He earned £2 000 in
commission last
month
2.1% commission is
charged for cashing
traveller’s
1.work on
commission
24 contingency N
kən’tɪnʤənsi
an event that may or may not happen
Việc bất ngờ, việc có thể xảy ra hoặc
không xảy ra
SYN possibility
contingency plans Contingent (n)
(adj)
25
Corporate
bond
N
‘kɔ:pəreɪt
bɒnd
A debt security issued by a corporation
and sold to investors.
Trái phiếu công ty
26 corporate
finance

N
‘kɔ:pəreɪt
‘faɪnæns
Corporate finance is the area of finance
dealing with monetary decisions that
business enterprises make and the
tools and analysis used to make these
decisions.
Tài trợ doanh nghiệp
Correspondent
system
N
kɒrɪs’pɒndənt
‘sɪstəm
Á system of different banks in different
countries which have accounts with
each other.
Hệ thống đại lý nước ngoài
27
cost
accounting
=costing
N
kɒst ə’kaʊtɪŋ
A type of accounting process that aims
to capture a company's costs of
production
Hạch toán chi phí
28
Cost of funds

=Interest cost N
The interest rate paid by financial
institutions for the funds that they
deploy in their business.
Phí vay vốn
29 Coupon N
‘ku:pɒn
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
phiếu giảm giá
money-off coupons
clothing coupons
30 Credit limit N
‘kredɪt ‘lɪmɪt
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.
Hạn mức tín dụng
31
Credit
provision
n
‘kredɪt
prə’vɪƷn
Khoản dự trữ cho tín dụng
32 credit rating n

‘kredɪt ‘reɪtɪŋ
An assessment of the credit worthiness
of individuals and corporations.
33 Credit standing n
‘kredɪt
‘stændɪŋ
referring to creditworthiness and credit
status of a borrower
34 current asset
>< fixed asset
n
‘kʌrənt ‘æset
an asset which can either be converted
to cash or used to pay current liabilities
within 12 months.
Tài sản lưu động
35 Current ratio n
‘kʌrənt
‘reɪʃiəʊ
A liquidity ratio that measures a
company's ability to pay short-term
obligations.
=current assets/current liabilities
tỷ lệ khả năng thanh toán
36
debt funding
=
debt financing
n
det fʌndɪŋ

To raise capital funds by borrowing
Tài trợ nợ
37 Debt security n
det sɪ’kjʊərəti
Any debt issued by a government or
corporation that may be traded.
Chứng khoán nợ
38 deduction n
dɪ’dʌʃn
the process of taking an amount of sth,
especially money, away from a total;
the amount that is taken away
sự chiết khấu
deductions from your
pay for tax
tax deductions
Deductive (adj)
Deduct (v)
Deductible (adj)
39 depreciation n
dɪpri:ʃi’eɪʃn
A decrease in an asset’s value caused
by unfavorable market conditions.
Khấu hao
Depreciate (v)
40 Derivative n
dɪ’rɪvətɪv
A security whose price is dependent
upon or derived from one or more
underlying assets.

Chứng khoán phái sinh
Derive (v)
41 Direct cost n
də’rekt kɒst
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 phí trực tiếp
42 Disposal n
dɪ’spəʊzəl
the sale of part of a business, property,
etc.
Thanh lý
Dispose (v)
43
Disruption
n
dɪs’rʌpʃn
The state of sth has difficulty in
continuing in the normal way
tình trạng trì trệ
disruptive (adj)
disrupt (v)
44
EBIT= Earnings
Before
Interest
& Tax -

EBIT
n
=Revenue-operating expenses
Lãi từ hoạt động kinh doanh.
45 Eligible adj
‘elɪʤəbl
a 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.
Có đủ tư cách pháp lý
When are you
eligible to vote in
your country?
eligible (for sth) |
eligible (to do sth)
Eligibility (n)
46
Equity
n
‘ekwəti
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
Vốn chủ sở hữu
2. A stock or any other security
representing an ownership interest.
47

Equity funding
= Equity
Financin
g
= share capital
n
‘ekwəti
fʌndɪŋ
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.
Tài trợ bằng vốn chủ sở hữu
48 Equity gearing n
‘ekwəti
‘gɪərɪŋ
the ratio between a company's
borrowings and its equity
tỷ lệ vốn cổ phần (vốn tự
có)
49 Equity share >< n
‘ekwəti ʃæ(r)
Shares which represent ownership in a
reference
share
company and a claim (dividends) on a
portion of profits.
Cổ phiếu thường

50
Eurodollar
n
‘jʊərʊədɒlə(r)
U.S dollar denominated deposits at
foreign banks or foreign branches of
American banks.
Đô-la ngoài Mỹ, đô-la châu Âu
51
Event of
default
n
ɪ’vent əv
dɪ’fɔ:lt
An action or circumstance that causes a
lender to demand full repayment of an
outstanding balance sooner than it was
originally due.
Đòi nợ trước hạn, bị mất tiền vì quá
hạn
52 expenditure n
ɪk’spendɪtʃə(r)
the act of spending or using money; an
amount of money spent
chi tiêu, số tiền được chi tiêu
public / government
/ military
expenditure
Expend (v)
Expendable (adj)

53 explanatory adj
ɪk’splænətəri
giving the reasons for sth; intended to
describe how sth works or to make sth
easier to understand
Có tính giải thích
There are
explanatory notes at
the back of the book.
self-explanatory explain (v)
explanation (n)
explicable (adj)
factoring n
‘fæktərɪŋ
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 nợ, bao thanh toán
Fair value
=market value
=real value
n
feə(v) ‘vælju:
The estimated value of all assets and
liabilities of an acquired company used
to consolidate the financial statements
of both companies.
Giá thị trường
Finished goods n goods that have completed the

manufacturing process but have not
yet been sold or distributed to the end
user.
Thành phẩm, hàng hóa cuối cùng
firm n
fɜ:(r)m
a business or company an engineering firm
a firm of accountants
Floating rate
bond
n
fəʊtɪŋ reɪt
bɒnd
securities paying interest, but the
interest varies during the loan
trái phiếu lãi suất thả nổi
Formalize v
‘fɔ:məlaɪz
to make an arrangement, a plan or a
relationship official
hợp pháp hóa
They decided to
formalize their
relationship by
getting married.
Formal (adj)
Gilt-edged
stocks
= Gilts
(in Britain)

n
gɪlt eʤd stɒks
bonds issued by the UK Government
with a fixed interest rate for a
predetermined length of time.
goodwill n
gʊd’wɪl
the good relationship between a
business and its customers that is
calculated as part of its value when it is
sold
gross
adj
grəʊs
[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)
identical adj
aɪ’dentɪkl
1. similar in every detail
2. [only before noun] the same.
1. a row of identical
houses
2. This is the identical

room we stayed in
last year
1. identical
(to / with sb/sth)
2. the identical
Identically (adv)
Impairment n
ɪm’peəmənt
A reduction in a company's stated
capital.
Tổn thất phát sinh
Impair (v)
impaired (Adj)
Income
gearing
ɪn’kʌm ‘gɪərɪŋ
ratio of firm's loan interest payments to
profits
tỷ số lãi vay