ĐỀ CƯƠNG TIẾNG ANH CHUYÊN NGÀNH 2

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ĐỀ CƢƠNG TIẾNG ANH CHUYÊN NGÀNH 2
ENGLISH FOR FINANCE 2
MỤC LỤC
PHẦN I. TRẢ LỜI CÂU HỎI ............................................................. 4
1. CÂU HỎI ..................................................................................... 4
UNIT 16: Corporate finance ................................................................ 4
UNIT 17: Funding the business............................................................ 4
UNIT 18: Working capital ................................................................... 4
UNIT 19: Marketing ........................................................................... 4
UNIT 21: What is accounting .............................................................. 4
UNIT 22: financial statement ............................................................... 5
UNIT 25: Fiancial analysis .................................................................. 5
UNIT 26: Auditing ............................................................................. 5
UNIT 27: International business .......................................................... 5
UNIT 29: Trade barrier ....................................................................... 5
UNIT 30: Trade surpluses and deficits .................................................. 5
2. ĐÁP ÁN ...................................................................................... 6
UNIT 16 ............................................................................................ 6
1. What does “corporate finance” refer to? .......................................... 6
2. What are main objectives of corporate finance? ................................. 6
3. What are functions of corporate finance? ........................................... 6
4. What does corporate finance include? ( What are activities of corporate

finance?) ........................................................................................... 6
5. What are the tasks of the finance manager in monitoring the finance? .. 6
UNIT 17 ............................................................................................ 6
6. What are four form of equity? ........................................................ 6
7. What are advantages and disadvantages of owner‟s capital? ................ 6
8. What are advantages and disadvantages of venture capital? ................. 6
9. What are advantages and disadvantages of the unlisted securities
market? ............................................................................................. 6
10. What are advantages and disadvantages of the stock exchange?....... 6
11. What are advantages and disadvantages of thelong term loans ? ...... 7
UNIT 18 ............................................................................................ 7
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12. What is one of the functions of financial management? .................. 7
13. What are two types of working capital? ........................................ 7
14. What are the tasks of the finance manager in managing inventories? 7
15. What are the tasks of the finance manager in managing debtors? ..... 7
16. What are the tasks of finance manager in managing cash? ............... 7
UNIT 19 ............................................................................................ 7

17. What is the difference between the selling and marketing concepts? 7
18. How can explain 4Ps of the marketing mix? (= what are elements of
the marketing mix?) ............................................................................ 8
UNIT 20 ............................................................................................ 8
19. Prove that priice plays an important role in the economy (what are the
important roles of price?) .................................................................... 8
20. What are the most common mistakes in setting the price? ............... 8
21. What should companies do to handle pricing well? ........................ 8
22. What are the different ways of setting prices? ................................ 8
23. What is the difference between setting prices now and setting prices
in the past? ........................................................................................ 8
UNIT 21 ............................................................................................ 8
24. What is accounting information and how is it necessary? ................ 8
25. What is the accounting process? ................................................... 9
26. What is financial accouting (information)? .................................... 9
27. What is management accounting (information)? ............................ 9
28. What is tax accounting (information)? .......................................... 9
29. What are 3 types of accounting information? ................................. 9
30. What are differences between financial accounting and management
accounting ......................................................................................... 9
UNIT 22 ............................................................................................ 9
31. What are financial statements used for? ........................................ 9
32. What are 3 common financial statements? ..................................... 9
UNIT 25 .......................................................................................... 10
33. What is financial analysis? How important is it? .......................... 10
34. What are different sources of data needed in financial analysis? .... 10
35. How are financial ratios classified? ............................................ 10

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36. For what purpose is financial analysis used internally? ................. 10
37. For what purpose is financial analysis used externally .................. 10
38. What do three types of financial statements show / indicate? ......... 10
UNIT 26 .......................................................................................... 10
39. What do internal auditors do? .................................................... 10
40. What different emphases can be placed on an internal auditor‟s
report?............................................................................................. 11
41. What are strengths (advantages) and weaknesses (disadvantages) of
internal auditing?.............................................................................. 11
UNIT 27 .......................................................................................... 11
42. What advantages have most countries derived from world trade?... 11
43. How can trading nations benefit from international business? ........ 11
44. What are the reason why the government tries to control the imports
and exports of a country? .................................................................. 11
45. How do goverments encourage exports and restrict imports? ......... 11
46. How do Government encourage exports and restric imports? ........ 11
UNIT 29 .......................................................................................... 12
47. What reasons do nations commonly use trade barriers?................. 12
48. What are the most common used trade barriers? .......................... 12

UNIT 30 .......................................................................................... 12
49. What are measure of a country‟s trade? ....................................... 12
50. How are trade deficits and surplus balanced? ............................... 12
PHẦN II. TỪ VỰNG ....................................................................... 13
PHẦN III. ĐỊNH NGHĨA (DEFINITION) .......................................... 19
PHẦN IV. TRANSLATE INTO ENGLISH ........................................ 23
PHẦN V. HOÀN THIỆN CÂU ......................................................... 27

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PHẦN I. TRẢ LỜI CÂU HỎI
1. CÂU HỎI
UNIT 16: Corporate finance
1. What does “corporate finance” refer to?
2. What are main objectives of corporate finance?
3. What are functions of corporate finance?
4. What does corporate finance include? ( What are activities of corporate
finance?)
5. What are the tasks of the finance manager in monitoring the finance?

UNIT 17: Funding the business
6. What are four form of equity?
7. What are advantages and disadvantages of owner‟s capital?
8. What are advantages and disadvantages of venture capital?
9. What are advantages and disadvantages of the unlisted securities market?
10. What are advantages and disadvantages of the stock exchange?
11. What are advantages and disadvantages of thelong term loans ?
UNIT 18: Working capital
12. What is one of the functions of financial management?
13. What are two types of working capital?
14. What are the tasks of the finance manager in managing inventories?
15. What are the tasks of the finance manager in managing debtors?
16. What are the tasks of finance manager in managing cash?
UNIT 19: Marketing
17. What is the difference between the selling and marketing concepts?
18. How can explain 4Ps of the marketing mix? (what are elements of the
marketing mix?)
19. Prove that price plays an important role in the economy? (what are the
important roles of price?)
20. What are the most common mistakes in setting the price?
21. What should companies do to handle pricing well?
22. What are the different ways of setting prices?
23. What is the difference between setting prices now and setting prices in the
past?
UNIT 21: What is accounting
24. What is accounting information and how is it necessary?
25. What is the accounting process?
26. What is financial accouting (information)?
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27. What is management accounting (information)?
28. What is tax accounting (information)?
29. What are 3 types of accounting information?
30. What are differences between financial accounting and management
accounting
UNIT 22: financial statement
31. What are financial statements used for?
32. What are 3 common financial statements?
UNIT 25: Fiancial analysis
33. What is financial analysis? How important is it?
34. What are different sources of data needed in financial analysis?
35. How are financial ratios classified?
36. For what purpose is financial analysis used internally?
37. For what purpose is financial analysis used externally
38. What do three types of financial statements show / indicate?
UNIT 26: Auditing
39. What do internal auditors do?
40. What different emphases can be placed on an internal auditor‟s report?
41. What are strengths (advantages) and weaknesses (disadvantages) of internal

auditing?
UNIT 27: International business
42. What advantages have most countries derived from world trade?
43. How can trading nations benefit from international business?
44. What are the reason why the government tries to control the imports and
exports of a country?
45. How do goverments encourage exports and restrict imports?
46. How do Government encourage exports and restric imports
UNIT 29: Trade barrier
47. What reasons do nations commonly use trade barriers?
48. What are the most common used trade barriers?
UNIT 30: Trade surpluses and deficits
49. What are measure of a country‟s trade?
50. How are trade deficits and surplus balanced?

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2. ĐÁP ÁN
UNIT 16

1. What does “corporate finance” refer to?
Corporate finance refers to identify the various financial dealings undertaken by
a corporation.
2. What are main objectives of corporate finance?
-making wise use of the financial resources, developing an operating budget for
all financial needs of the company, tracking income generated together with other
departments of the company from available
-achieving the maximum profits.
3. What are functions of corporate finance?
Are to make wise use of the financial resources available to the company.
4. What does corporate finance include? ( What are activities of corporate
finance?)
Corporate finance includes planning, raising, investing and monitoring of finance
in order to achieve the financial objectives of the company.
5. What are the tasks of the finance manager in monitoring the finance?
The finance manager has to minimize the cost of finance, the wastage and misuse
of finance, and the risk of investment of finance. He also has to get maximum
return on the finance
UNIT 17
6. What are four form of equity?
They are owner‟s capital, venture capital, unlisted and listed Securities market, The
Stock exchange
7. What are advantages and disadvantages of owner’s capital?
-Dis: the owner‟s equity will be repaid only after everyone else including
employees, creditors, banks…, has received what they are owed
-Ad: in successful times, the owners have a claim on all the net profit of company
8. What are advantages and disadvantages of venture capital?
-The advantages of venture capital is that the venture capital company does not
usually interfere in the running of the company.
- Disadvantages: the venture capital company usually demands a much faster and

higher rate of return than an owner would expect from his/her own capital.
9. What are advantages and disadvantages of the unlisted securities market?
The unlisted securities market has the advantages of allowing a company to raise
money from outside investors without losing much control of the company.
-dis: only available to small or medium size companies
10. What are advantages and disadvantages of the stock exchange?
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The stock exchanges has the advantage of providing the long – term opportunity of
raising capital by issuing fresh shares.
-dis: at least 25% of the equity must be in public hands – thereby reducing the
control of the original owners.
11. What are advantages and disadvantages of thelong term loans ?
- advantages : can go to sources such as the clearing banks, merchant banks and
even pensionmfunds.
- disadvantages : in all three cases they will usually secure their debt over the fixed
assets of the business and interest must be paid, usually liked to bank base rate
UNIT 18
12. What is one of the functions of financial management?

One of the functions of financial management is to provide t he correct amount of
working capital at the right time and in the right place to realize the greatest return
on investment.
13. What are two types of working capital?
Two types of working capital are permanent working capital and temporary
working capital. Permanent working capital is tied up in keeping the business
flowing throughout the year, while temporary working capital is needed from the
time to take account of seasonal, cyclical or unexpected fluctuation in the business.
14. What are the tasks of the finance manager in managing inventories?
It‟s the job of the finance mangager to minimize the stocks of raw materials, the
level of the work in progress and the quantity of finished goods.
15. What are the tasks of the finance manager in managing debtors?
It‟s the task of the finance manager to see thast generous credit terms are
negotiated with suppliers, but minimal credit terms are offered to customers.
16. What are the tasks of finance manager in managing cash?
It‟s the task of the finance manager to ensure that adequate cash is always available
for meeting the company‟s day-to-day debts and that there is also a small reserve
on hand to meet contingencies.
UNIT 19
17. What is the difference between the selling and marketing concepts?
The selling concept assumes that resisting consumers have to be purchased by
vigorous hard-selling techniques to buy non-essntial goods and services. Products
are sold rather than bougr. The marketing concept, on the contrary, assumes that
the producer‟s task is to find wants and fill them, producers maker products that
will be bought.

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18. How can explain 4Ps of the marketing mix? (= what are elements of the
marketing mix?)
4Ps of the marketing mix are product, place, pomotion and price. Products include
quality, featuresm style, brand name, size, packaging, services and guarantee.
Place includes distribution channels, location of points of sale, transport, inventory
size. Promotion groups together advertising, publicity, sales promotion and
personal selling. Price includes the basic list price, discounts, the length of the
payment period, credit terms,...
UNIT 20
19. Prove that priice plays an important role in the economy (what are the
important roles of price?)
Price plays an important role in the economy. It‟s major determinant of buyer
choice. It‟s one of the most important elements determining company market share
and profitability. It‟s only element in the marketing mix that produces revenue.
20. What are the most common mistakes in setting the price?
The common mistakees companies usually make are that:
- Pricing is too cost oriented
- Price is not revised often enough to capitalize on market changes.
- Price is set independently of the rest of marketing mix rather than as an
intrinsic element of marketing-positioning strategy.
- Price is not varied enough for different product items and market segments.

21. What should companies do to handle pricing well?
Should consider prices in relation to order factors includuding other 3Ps of
marketing mix: prices shouldn‟t boe to cost oriented, sould be revised often enough
to capitalize on market changes, should be mvaried enough for different product
items and marketing segment
22. What are the different ways of setting prices?
Price are set in different ways in different types of companies. In small companies,
prices are often set by top management. In large companies, prices are handled by
divisional and product – line managers. In industries, prices are determined by a
pricing department.
23. What is the difference between setting prices now and setting prices in the
past?
In the past, prices were set by buyers and sellers negotiating with each other.
Through bargaining, they would arrive at an acceptable price. However, now
prices are determined by the demand and supply and are set for all buyers.
UNIT 21
24. What is accounting information and how is it necessary?

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Accounting information is the means by which we measure and communicate
economic events. It is necessary because it provides decision makekrs with
information useful in making economic decisions.
25. What is the accounting process?
The accounting process produces accounting information used by decision makers
in making economic decisions and taking specific actions. These decisions and
actions result in economic activities that continue thehh cycle.
26. What is financial accouting (information)?
Financial accounting refers to information describing financial resources,
obligations and activities of an economici entity. Financial accounting information
is designed primarily to assist investors and creditors in deceding where to place
their scarce investment resourcves.
27. What is management accounting (information)?
Management accouting involves the development and interpretation of accounting
information. Management accouting information is designed to assist management
in running the business, in setting the company‟s overall goals, evaluating the
performance of departments and individuals, deciding whether to introduce a new
line of prducts, and in making virtually all types of managerial decisions.
28. What is tax accounting (information)?
Tax accounting feter to the preparation of income tax returns. The tax accounting
information is often adjusted or reorganized to conform with income tax reporting
requirements.
29. What are 3 types of accounting information?
They are financial accounting, management accouting and tax accounting.
30. What are differences between financial accounting and management
accounting
-Financial accounting information is public information and management
accounting information is confidential information.- Financial accounting is used
investors in deciding where to place their scarce investment resources.

- Management accounting is used to set the company‟s overall goals, evaluate the
performance of departments and individuals.
UNIT 22
31. What are financial statements used for?
They are used as a basis for business decisions such as allocation of financial
resources, development of new products, and expansion of operations. They are
also used for determining income taxes liabilities.
32. What are 3 common financial statements?

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They are the balance sheet, the income statement and the cash flow statement.
The balance sheet shows the company‟s financial situation on a particular date.
The income statement shows earnings and expenditure. The cash flow statement
shows the flow of cash in and out of the business between balance sheet dates.
UNIT 25
33. What is financial analysis? How important is it?
Financial analysis is the selection, evaluation, and interpretation of financial data.
It is used internally to evaluate issues such as employee performance, efficiency of

operations and credit policies, and externally to evaluate potential investments and
the credit-worthiness of borrowers, among other things. Therefore it is very
important because it assists many decision makers to make investment or financial
decisions.
34. What are different sources of data needed in financial analysis?
They are financial statement data, market data, and economic data. The financial
statement data is the data provided by the company in its annual reports and
required disclosures. Market data such as the market prices of securities is found in
the financial press and the electronic media daily. Another source is economic data
such as GDP or CPI that readily available from government and private sources.
35. How are financial ratios classified?
Ratios can be classified according to the way they are constructed and their general
characteristics. By construction, ratios can be classified as a coverage ratio, a
return ratio, a turnover ratio and a component percentage. According to their
general characteristics, they can be classified into a liquidity ratio, a profitability
ratio, an activity ratio, a financial levaerage ratiom a shareholder ratio and a return
on investment ratio.
36. For what purpose is financial analysis used internally?
Financial analysis may be used internally to evaluate issues such as employee
performance, the efficiency of operations, and credit policies
37. For what purpose is financial analysis used externally
Financial analysis may be used externally to evaluate potential investments and
the credit-worthiness of borrowers, among other things.
38. What do three types of financial statements show / indicate?
the balance sheet, the income statement and the cash flow statement
UNIT 26
39. What do internal auditors do?
Internal auditor continuously review operating procedures and financial records
and report to management on the current state of the company‟s fiscal affairs. They

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also make suggestions to management for improvements in the standard operating
procedures. They check the accounting records in regard to completeness and
accuracy, making sure that all irregularities are corrected.
40. What different emphases can be placed on an internal auditor’s report?
The emphasis placed on different parts of the internal auditor‟s report varies from
company to company. In some organizations, the auditor‟s major or even sole
function is to report on the completeness an accuracy of the books of account, as
the financial records are known collectively. In more progressive companies,
greater attention may be paid to the auditor‟s suggestions.
41. What are strengths (advantages) and weaknesses (disadvantages) of
internal auditing?
Thanks to internal audit, management knows the current state of the company‟s
fiscal affairs and any deviations from the standard operating procedures, as well as
receives suggestions for improvements in the standard operating procedures.
However, a weakness exists in internal auditing. If a report is unfavorable, it may
not be shown to the person in management who can correct the problem. As a
result, managgement receives the false impression on the company‟s business.

UNIT 27
42. What advantages have most countries derived from world trade?
Countries have developed their economies, increased production of goods, and met
demands through increased world trade.
43. How can trading nations benefit from international business?
International business brings benefits to both exporting and importing nations.
Exporting countries receive money, increase production, expand their market and
develop their economy from exporting goods and services. Whereas, consumers of
importing countries can have wider choice of goods or services at lower prices.
44. What are the reason why the government tries to control the imports and
exports of a country?
The government tries to control the imports to protec the domestic industries and
provide employment for the population. By contrast, the government tries to
control the exports because a country enjoy an advantage if it exports more than it
imports and wealth accrues to the exporting country.
45. How do goverments encourage exports and restrict imports?
They have special programs to encourage exports such as providing marketing
information, establishing trade missions, subsidizing exports and providing tax
benefits or incentives. On the other hand, governments impose taxes and quotas to
restrict imports of certain products.
46. How do Government encourage exports and restric imports?

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-They have special programs to encourage exports such as: poviding marketing
information , establishing trade missions,..
-impose taxes and quotas to restrict imports of certain product. Dumping is the
seliing on a foreign market at a price below the cost of production
UNIT 29
47. What reasons do nations commonly use trade barriers?
Nations commonly use trade barriers to protect domestic employment, to protect
re;atove;y young domestic industries, to prevent unfair trade practices of foreign
firms, to prevent dumping, and to protect firms and industries that procduce output
vital to the security and defense of the nation.
48. What are the most common used trade barriers?
They are tariffs on imports, quotas on imports, subsidies and embargoes.
Tariffs are simply taxes placed on imports, Quotas are simply a quantity restriction
placed on a good, service or activity. Subsidies are often placed to protect domestic
industries. Embargoes basically prohibit the import or export of anything with
another country.
UNIT 30
49. What are measure of a country’s trade?
They are the merchandise trade balance, the current account, the capital account,
and the balance of payments. The merchandise trade balance looks only at visible
goods. The current account includes a country‟s exports and imports of services, in
addition to its visible trade. The capital account includes all the payments and
transfer of funds. The balance of payments includes not onley payments abroad,
but the goods, services, and all transfer of funds that cross international borders.
50. How are trade deficits and surplus balanced?

They are balanced by payments that make up the difference. A country with a
current account surplus can use the extra money to invest abroad or it can put it in
its reserves. A country running a current account deficit has to look abroad for
loans and investments, or be forced to dip into its own reserves to pay for its
excessive imports.

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PHẦN II. TỪ VỰNG
Vocab
A
Aspect
Attempt
Attain = achieve = gain
Acquisition = purchase
Access
Adequate
Aerospace
Account receivable

Affairs
Arise
Abundance
Ad valorem
Assortment
Aggregate
Accessing to sth
B
Base rate
Bankruptcy
Be broken down into = divide into = insolate by
Basic offer
Bargaining
Balance sheet
C
Configuration
Creditor
Tobe Charged with
Clearing bank
Claim
Collateral
Corresponding
Cyclical
Conflicting interest
Contingency
Component
Come into existence = to be bond
To be cost oriented
Capitalized on
Capitalize part of the profit

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Meanings
Khía cạnh
cố gắng, nỗ lực
đạt đc
Mua hàng
Truy cập
Đầy đủ
Vũ trụ hang không
khoản phải thu
vấn đề, công việc
xảy ra, phát sinh
dồi dào
thuế theo giá trị
Rào cản
kết hợp lại/ toàn bộ
tiếp cận cái gì
Lãi suất cơ bản
Phá sản
Chia thành
Chào hàng cơ bản
Thương lượng, trả giá, mặc cả
bảng cân đối kế toán
Sự hình thành
Chủ nợ
Đc giao nhiệm vụ

Thanh toán bù trừ
Quyền lợi
Tài sản đảm bảo
sự tương ứng
Chu kì
Xung đột lợi ích
Dự phòng
Thành phần, phụ kiện
được đưa ra
Hướng đến chi phí
bắt kịp
tận dụng 1 phần lợi nhuận
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số dư hiện tại
hạch toán chi phí
củng cố, hợp nhất
Tín dụng đáng tin cậy
chuỗi cửa hang bán lẻ
Áp giá cao
Cho rằng
Hạn chế/rút ngắn
Tài khoản vãng lai
Tài khoản dự trữ ngoại tệ
Tài khoản vốn

Current balance
Cost accounting
Consolidated
Credit-worthiness
Chain of retail outlets
Charge higher prices
Contend
Curtail = limit
Current account
Cookie jar = foreign currency reserve
Capital account
D
Dealing= transaction
Debenture = bond
Division = department
Debt financing
Disruption
Day-to-day debt
Distinguish
Distribution Channel
Determinant
Dubious
Double-entry
Depreciation provision
Deceptive
Disclose
Deviation
Dumping
Duty / duties

Defense
Dominant
Demographic
Deficit
Declaration
E
Equity capital
Exposed
Extreme case
Enormous
Entity
Evaluation = judge
Embargo
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Giao dịch
Trái phiếu
Bộ phận
Việc huy động vốn vay
Phá vỡ
Nợ nóng
Phân biệt
Kênh phân phối
Yếu tố quyết định
Không rõ ràng
sổ kép
dự phòng khấu hao
lừa đảo

Công khai
Sai lệch
Bán phá giá
thuế / trách nhiệm
Quân sự
vượt trội
Nhân khẩu học
Thâm hụt
sự tuyên chiến
vốn cổ phần/ vốn chủ
mạo hiểm
Trường hợp xấu
To lớn
tổ chức
Đánh giá
Cấm vận
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Embrace
Engage
F
Fresh share
Financial position

Finished good
Failure
Fust in time philosophy
Fluctuation
Figure
Financial press
Financial leverage
G
Generally
Globalization
Gearing
Goodwill
Guarantee
Genetic engineering
Governing
GDP= Gross domestic Product
I
In term of
Intrinsic
Identify
Instance = situation
Incurring
Interfere
Initially
Inventory
Intuition
Interpretation = disclosures
Income tax return
Intangible > < tangible
Internally >< Externally

Impose
Incentive
Imposition
J
Jeopardize
Journal
Justification
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Tuân theo
Cam kết
Cổ phiếu mới
Tình hình tài chính
Thành phẩm
Thiếu khá năng
Nguyên tắc kịp thời
sự biến động
số liệu
ấn bản tài chính
Đòn bẩy tài chính
Nhìn chung
Toàn cầu hóa
Đòn bẩy
Uy tín
sự bảo hành
Công nghệ gen
Chi phối
Tổng sản phẩm quóc nội

Về khía cạnh
Cơ bản
Nhận định, xác định
Tình huống
Phát sinh
Can thiệp
Ban đầu
Hàng tồn kho
Trực giác
Giải trình
tờ khai thuế thu nhập
Vô hình >< hữu hình
nội bộ
Áp dụng
động viên
ảnh hưởng tốt
gây nguy hiểm
sổ nhật ký
sự biện minh
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K
Keep track of

L
Ledger
Liquidity ratio
Labor intensive
M
Merger
Market positioning
Merchant bank
Make wise use of
Monitoring
Misuse = abuse
Margin
Maintain
Modify
Management consulting
Market segmentation
Manipulate
Misleading
Misappropriation
Mutually beneficial trade
Mission
Mature >< infant
Measure
Merchandise trade balance
Address = meet
N
Negotiate
Non-price factor
O
Ownership

Overdraft
Overstrain
Overdraft facility
Obligations
Outright aggression

nắm giữ thông tin về…
sổ cái
chỉ số thanh toán
Chi phí nhân công
Sáp nhập
định vị thj trường
Ngân hàng thương mại
Tận dụng 1 cách thông minh
Giám sát
Lạm dụng
Dự trữ
Duy trì
Thay đổi
Tư vấn quản lý
Phân khúc thị trường
lợi dụng
Gây hiểu nhầm
Tham nhũng
lợi ích song phương
Phái đoàn
trưởng thành >< trẻ, mới
biện pháp
Cán cân thương mại hàng hóa
Đáp ứng

Thương lương
yếu tố phi giá cả
Quyền sở hữu
Sự quá hạn số dư trong tk
Sự thái quá
Phương tiện thấu chi
sự rõ ràng
Tuyên chiến trực tiếp

Overhead
Objectively
P
Procedure
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Chi phí
Khách quan
Trình tự
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Bộ phận định giá

Sự phồn thịnh
quỹ lương hưu
Chính
Dây chuyền sản xuất
Vốn lưu động thường xuyên
Cụ thể
Khả năng sinh lời
Điểm bán hàng
Tiềm năng
định kỳ
việc chuyển sổ
Thích hợp
hiệu quả
Toàn cảnh
chỉ số khả năng sinh lời
Giao dịch mua bán
cụ thể
biện pháp bảo hộ
Người khởi xướng

Pricing department
Prosperity
Pension fund
Principal = main
Pipeline
Permanent working capital
Particular
Profitability
Point of sale
Potential

Periodically
Posting
Pertinent
Performance = efficiency
Prospect
Profitability ratio
Publicly-traded
Particular
Protectionist
Proponent
Q
Quotas
R
Return
Rely on
Reconciling
Resisting
Revised
Result of operation
Ratio
Report to sbd on sth
Refined
Reliance
Radical
Restrict
Reserve
S
Survival
Sophisticated = complex
Secure

Soak up
Representative
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hạn ngạch
Lợi nhuận để lại
Dựa vào
Cân đối
Khó tính
được chỉnh sửa
kết quả hoạt động kinh doanh
chỉ số
Báo cáo vs ai đó về điều gì
phủ nhận
sự tin cậy
Nghiêm trọng
giới hạn
dự trữ

Sự tồn tai
phức tạp
Thế chấp, đảm bảo
Tiêu tốn
Đại điẹn
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Scale
Strategy
Share premium
Statement of income
Shareholder
Seek to
Smoothly
Specific tariff
Subsidiary
Subsidy
Surplus
T
Take on
Track
Tied up = used for
Temporary working capital
Take account of
Target
Tax planning
Turnover
U
Undertake
Unlisted >< Listed
Underlying
Unfavorable

Unfettered
Utilize
V
Ventures
Ventures capital
Volume
Vigorous hard-selling
W
Wastage
Working capital
Working in progress
World trade routes
War tactic
Widest

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Quy mô
chiến lược
Thặng dư cổ phần
kết quả hoạt động kinh doanh
cổ đông
Tìm kiếm
Trôi chảy
thuế quan theo đơn vị sản phẩm
Công ty con
trợ cấp
thặng dư

Đảm nhận
Tìm kiếm
Đc dùng để
Vốn lưu động k thường xuyên
Tính đến/ xem xét đến
Mục tiêu
tối ưu hóa thuế
Doanh thu
Thực hiện
Chưa niêm yết >< Niêm yết
Tiềm ẩn
K có lợi
tự do
tận dụng
Mạo hiểm
Vốn mạo hiểm
Thể tích, dung tích
Bán hang cao siêu
Lãng phí
Vốn lưu dộng
Sản phẩm dở dang
tuyến đường thương mại quốc tế
động thái cạnh tranh
Bao trùm

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PHẦN III. ĐỊNH NGHĨA (DEFINITION)
Lƣu ý: Đề thi năm nay phần hoàn thiện câu có những câu giống nhƣ phần
definition, các bạn nên học kĩ phần này hơn
1. Inflation
A steady increase in the level of pricves related to an
(sự lạm phát) increased volume of money and resulting in a loss of
value of currency.
2. GDP
The monetary value of all the finished goods and
services produced in a country in a specific time
period.
3. Procedure
The official or formal order or way of doing
something, especially in business, law.
4. Retail(Bán lẻ) The sale of goods in small quantities directly to
customers
5. Exchange rate The ration at which a unit of the currency of one
country can be exchanged for that of another country.
(Tỷ giá)
6. Ratio(Tỉ lệ)
A mathematical relation between one quantity and
another
7. Share premium The extra value of a share in relation to its value when
it was issued

(Thặng dƣ)
8. Balance sheet A statement shows the value of a company‟s assets and
its liabilities/debts
9. Transaction
An occasion when someone buys or sells somthing, or
when money is exchanged
(Giao dịch)
10. Overdraft
Withdrawal of money in excess of the credit balance
on a bank account
(Thấu chi)
(Rút tiền vượt quá số dư trên tài khoản ngân hàng)
11. Marketing
All activites a company conducts in order to acquire
and retain customers
12. Product
An idea for a new product, which is tested with target
consumers before the actual products is developed
concept
13. Trade surplus A situation in which the value of goods a country
(Thặng dƣ TM) expoers is greater than the value of goods it imports
14. Merger(Sáp
A situation when two or more companies,
organizations... join to together
nhập)
15. Bookkeeping The job or activity of keeping an exact record of
money that has been spent or received in a business.
16. GDP
The total value of goods and services produced by a
country in one year

17. Gearing
The relationship between equity capital invested in the
business and long-term debts
(sự ăn khớp)

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18. Subsidiary
19.
20.
21.

22.

23.

24.

25.

26.
27.

28.

29.
30.

31.

32.
33.

An enterprise controlled by another through the
ownership of greater than 50% of its voting stock
Payment to the holder of a patent or copyright or
Royalties
(Thuế tài nguyên)resource for the right to use their property
Trade deficit A situation in which the value of goods a country
(Thâm hụt TM) imports is greater than the value of goods it exports.
A situation in which a company employs another
Outsourcing
(Gia công phầnorganization to do some of its work than using its own
employees to do it.
mềm)
Balance
ofThe difference between what a country spends in order
to buy goods and services abroad and the money it
payments

(cán cân thanhearns from selling goods and services abroad
toán)
Protectionism The action of a government to help its country‟s trade
(chủ nghĩa bảoor industry by posing tax on goods bought from other
countries
hộ)
Trade barriers Something such as an import tax or a limit on the
amount of goods that can be imported that makes
international trade more difficult or expensive
Minimum amount of cash that banks and other
Reserve
depository institutions are required to keep on hand,
(dự trữ)
and which may not be used for lending or investing
An accounting function that involves the review and
Auditing
evaluation of financial record
A type of accounting that deal with providing financial
Financial
reports about a company profits, debts, cash flow so
accounting
that investors, banks can measure the company‟s
performance.
The manner in which consumers and producers can
Market
determine the price and the quantity the things
mechanism
produced. (cơ chế thị trƣờng)
Financial ratio A comparison between one bit of financial information
and another

All the companies or individuals involved in moving a
Distribution
particular goods or services from the producer to
channel
consumer.(kênh phân phối)
Cost accounting The process in which all the costs of a business activity
or production process are examined in order to help
(Phí tổn)
managers decide how to make profits or save money.
Tax accounting Calculating how much tax an individual or a company
should pay or try to reduce
A limit amount of goods which can be imported or
Quota(hạn
nGạch)

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limitation on the quantity
34. Working capitalThe money that a company nees to operate and

(V n lƣu ộng) produce its goods or provide its services, or to make
payments to employees, suppilers... before it has been
paid by customers.
35. Dilution
The process or action of making a company‟s shares
less valuable by making more shares available
36. Coverage ratio A measure of a company‟s ability to satisfy particular
obligations
37. Market share The number of things that a company sells compared
with the number of things of the same typer that other
(thị phần)
companies sell
38. Lean
The business of producing goods in large number using
manufacturing method that avoid waste and reduce the time taken
39. Market
Possibilities of filling unsatisfied needs in sectors in
manufacturing which a company can profitably produce goods or
services
40. Subsidies
A grant bt a government to an enterprise to benefit the
public or to keep prices low
(Trợ cấp)
41. Dumping
Selling on a foreign market at a price below the cost of
(Bán phá giá) production
42. Bargain(mặc cả)Discuss prices, conditions to reach a satisfactory
agreement
43. Liabilities
The financial obligations entered in the balance sheet

(Nợ phải trả) of a business enterprise
44. Tariff
Taxation on goods/services imported into a country
45. Grant
Subsidy(tiền trợ cấp)
46. Collateral
Property acceptable as security for a loan or other
obligation.Tài sản thế chấp
47. Surplus
Extent to which generation of goods, services, and
resources exceeds thir consumption
(Số dƣ)
48. Deficit
Excess of expenses over income or liabilities over
assets or amount by which expenditure is higher than
(Thâm hụt)
income
49. Net sales
Gross sales reduced by customer discounts, returns,
freight out, and allowances. Mạng lƣới bán hàng
50. Currency
Money in any form when in actual use as medium of
exchange, especially circulating paper money
(tiền tệ)
51. Tax return
A form that some people must fill in to give
information about how much they have earned in a
(Khai thuế)
year

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52. Cash flow
(dòng tiền)
53.
54.
55.

56.

57.
58.
59.

60.
61.
62.

The difference in amount of cash available at the

beginning of a period and the amount at the end of that
period (incomings and outgoings of cash)
Complete in natural growth or development/ in
Mature
(trƣởng thành) finance: having reached the limit of its time
Market researchCollecting, analyzing and reporting data relevant to a
specific marketing situation
The difference between the higher price paid for a
Premium
fixed income security and the security‟s face amount at
(cap cấp)
issue
Market segmentDividing a market into distinct group of buyers who
have different requirements on buying habits. Phân
khúc thị trƣờng
Trade balance The difference between a country‟s imports and its
exports
Fixed capital Money that a company has invested in assets such as
buildings, machinery, etc.
The act of moving away from what is normal or
Deviation
acceptable, a difference from what is expected or
(Độ lệch)
acceptable
Venture capital Money that is invested on is available for investment in
(Vốn liên doanh)a new company, especially one that involves risk.
= Gearing: the amount a company has borrowed
Leverage
compared to its share capital
(Đòn bẩy)

Product featuresCharacteristics of a product: quanlity, price,
reliabilities, etc.
(Tính năng sản phẩm)

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PHẦN IV. TRANSLATE INTO ENGLISH
1. . Tài sản như máy móc thiết bị mất giá trị theo thời gian bởi vì chúng hao mòn
và cũ theo thời gian.
Assets as machines and equipments decrease the value over time because they are
worn out and get out.
2. Thuế đánh vào TNDN hay TNCN ngày càng đóng vai trò quan trọng.
Corporate income tax and personal income tax is more and more important.
3. Trong nguyên lý kế toán để phù hợp với nguyên tắc ghi sổ kép, phương trình
kế toán cơ bản là TS=NPT+VCSH.
In accounting principles to accordance with the double-entry bookkeeping rule ,
the base accounting equation is: assets=liabilities + owner's capital.
4. Một trong những vấn đề cơ bản gây nhiều tranh cãi nhất trong kế toán là xác
định giá trị bằng tiền của tài sản cố định

One of the most basic problem in accounting, and it makes many discussions, is to
determine the value of fixed assets by money.
5. Mục đích cơ bản của BCTC là giúp cho các nhóm người sử dụng đánh giá
được tình hình tài chính, khả năng sinh lời và triển vọng trong tương lai của DN
The basic purpose of financial statements is to help users evaluate the financial
situation, the profitability and the development in the future on businesses.
6. Trong trường hợp phá sản, cổ đông của công ty chỉ nhận được tiền khi đã trả
cho chủ nợ, ngân hàng, nhân viên…
In case of going bankrupt, share-holders only get money after the company pay off
all debt to for creditors, banks and employees.
7. Người nắm giữ cổ phiếu ưu đãi của công ty cổ phần được trả cổ tức cố định bất
cứ khi nào mà hội đồng quản trị quyết định trả cổ tức
The preferred share-holders of the joint-stock company will be paid fixed
dividends whenever the board decide to pay dividends.
8. Các dịch vụ do các công ty trong nước và ngoài nước cung cấp cho các doanh
nghiệp trong khu chế xuất sẽ được miễn thuế VAT
Services which domestic or foreign companies provide to businesses in processing
zones are free from taxes
9. Một phần lợi nhuận của doanh nghiệp được trả cho chính phủ dưới dạng thuế,
1 phần được phân phối dưới dạng cổ tức.
A part of profits of the company is paid to the government as tax, another part is
distributed as dividends.

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Họ thanh toán thuế cho chính phủ từ 1 khoản lợi nhuận…
They pay the tax to the government from a part of profits. they pay the dividends
from another part.
10. Hầu hết các doanh nghiệp đều tiến hành nghiên cứu thị trường bằng cách thu
thập và phân tích thông tin quy mô của thị trường tiềm năng và hành vi của khách
hàng.
Most businesses research the market by collecting and analyzing the size of the
potential market and behaviors of clients.
11. Chiến lược toàn cầu của các công ty đa quốc gia là hoạt động ở nhiều nước để
hưởng lợi thế tương đối
The global strategy of multi-national companies is to perform in many countries to
get comparative advantage.
12. Nhiệm vụ của giám đốc sản xuất là tìm cách làm tăng doanh thu bằng cách
thay đổi tổ hợp marketing
The missions of production directors are to try to increase turnover by changing the
marketing-mix
13. Khi một doanh nghiệp lớn mua 51% cổ phiếu hiện hành của 1 DN nhỏ thì nó sẽ
tiếp quản
When a big company buys 51% current stocks of a small company it will take over
that company.
14. Nhiều côg ty thuê nhân viên kế toán của chíh họ để thực hiện việc kiểm tán nội
bộ
Many companies employ their accountants to do the internal audit.
15. Chức năng của marketing là cung cấp thông tin cho khách hàng về tồn tại và

lợi ích của sản phẩm
The function of marketing is to provide information to customers about the exist
and the benefit of products.
16. Ngày nay chúng ta đang phải đối mặt với cạnh tranh ngày càng tăng cả về
lượng lẫn quy mô của dịch vụ tài chính
Nowadays we must face to the increasing competition about both quantity and size
from financial services
17. Thị trường tài chính như là thị trường cổ phiếu, trái phiếu có vai trò quan trọng
trong quá trình thúc đẩy kinh tế thông qua chuyển vốn từ người sử dụng kém hiệu
quả sang người sử dụng có hiệu quả.

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