English for Finance II Revision.
Part 1: Concepts & Definition (định nghĩa & khái niệm)
Unit 1: Banking (Nghiệp vụ ngân hàng):
Table 1: Type of Financial Institution/Intermediary (Các loại hình tổ chức tài chính/trung gian tài chính) :
( Lưu ý: trong ngoặc thể hiện các lựa chọn khác nhau có thể sử dụng khi làm bài định nghĩa)
Notes: depository institution: tgtc nhận tiền gửi; contractual institution: tgtc theo hợp đồng; investment institution: tgtc đầu tư.
N
o.
Type of financial
institution (loại hình tổ
chức tài chính )
Definition
(Định nghĩa)
Type of
customers/clients(loại
hình khách hàng)
Services provided (dịch vụ
cung cấp)
1 Retail Bank( ngân hàng
bán lẻ)
A retail bank is a (bank/financial
institution/depository institution) providing
(banking/financial) services to
(individuals/individual customers/personal
customers) such as (…- cái này nêu cũng đc,
ko nêu cũng chả sao)
- Individuals
(students, doctors,
families, …)
- Non-profit
organizations

nhiều cũng có nghĩa
là doanh nghiệp)
- SMEs (doanh
nghiệp vừa và nhỏ)
- Property leasing
- Factoring
- Loans (mostly long-term
and big loans)
- Accounts
- Payments
- “Tailored products”
- Financial advisory
3 Investment Bank An investment bank is a (bank/financial
institution/investment institution) providing
(banking/financial) services to international
and corporate customers such as (…)
- Large international
companies
- Corporations
- Large-scale
organizations
(governments, …)
- Stockbroking
- M&A (Mergers &
Acquisitions)
- Special Advisory
services
4 Building society A building society is a mutual financial (and
depository) institution providing financial
services to ordinary customers, including

5. Acquisition (or takeover) refers to the purchase of one company by another company/business entity.
6. Factoring: a way of financing using Accounts Receivables as a collateral/guarantee to obtain a loan from a bank/financial
institution.
7. Tailored products: a pack of financial services designed with fixed terms & conditions to suit the specific financial needs of a
customer.
8. Leasing: the exchange of money for the use of a fixed asset for an agreed amount of time without buying it.
9. Asset finance: refers to ways of financing using assets listed on balance sheet (inventories, accounts receivable,…) to obtain a
quick loan from the bank/financial institution.
Table 2: Banking divisions (phòng ban ngân hàng):
No. Name of division Functions & Services
1 Personal Finance - Providing financial services to individuals and families.
- Services: payments, savings, insurance, accounts, loans.
2 Wealth Management - Providing financial & investment services to wealthy individuals and businesses
- Services: portfolio management, tax planning, stock broking
3 Business and commercial - Providing financial services and financing methods to businesses and SMEs
- Services: property leasing (or leasing), factoring, advisory, accounts, payments,
“tailored products”, loans.
4 Corporate and
Institutional
- Serving the financial needs of large international (companies/corporations) and
governmental organizations.
- Services: debt & equity financing, risk management, advisory services, investment
services.
5 Group services - Managing inside operations of a financial institution, including research &
development, property portfolio, technical problems (phân biệt cái portfolio này với
cái portfolio ở trên, 1 cái là danh mục đầu tư vào các tổ chức khác, 1 cái là danh mục
tài sản của chính tổ chức).
Unit 2: Stock markets (TTCK):
Table 1: Characteristics of a stock market (các đặc trưng của 1 thị trường chứng khoán):
Stock

- Underwriting: the process by which the investment bank will
raise capital on behalf of organizations that issue securities.
- Brokerage: the process of matching buyers and sellers on the
stock market in order to profit from matching fee.
- Securities quotation: the latest price at which securities are
traded.
Securities (3 categories:
* Equities: stocks, certificate
of investment funds.
* Debt: loans, mortgages,
bonds, …
* Derivatives: swap, options,
forwards, futures, …)
- Shares (UK) or stocks (US): a certificate of capital
contribution of an investor in a company. An individual or
organization owns shares in a company is called shareholder.
* Rights of a common (or ordinary) shareholder: receiving
dividends, voting at AGM ( Annual General Meeting)
- Preferred shares: a certificate of capital contribution with the
rights to receive dividends before common shareholders, but
their owners are not allowed to vote at AGMs.
- Bonds: a certificate of debt obligation by which the issuer (the
borrower) will pay the buyer (the lender) a fixed amount of
money plus interest at the maturity date.
- Derivatives: financial contracts with values depending on
another entities ( assets, securities, …)
Another characteristics - Index (pl: indices): the average value of top 100 (200, 250,
500,…) shares listed on the stock market.
- Market capitalization (or market cap.): The total value of
shares issued by a public listed company, calculated on market

Accounting
: the
systematic
process of
recognizing,
recording
and
reflecting
financial
transaction
equity, as well as its profitability.
- Management accounting: the branch of
accounting that concentrates on a
company’s in-house activities to support
managers on decision-making.
Tools of accounting - Double-entry system: an accounting
system by which the accountant debit one
or more accounts and credit another one
or more accounts with the same amount.
- Bookkeeping: the process of recording
day-to-day financial transactions ( sales,
purchases, payments, …)
- General journal (sổ nhật kí chung): is
where the double-entry bookkeeping
entries are recorded.
- Ledgers: a book or file recording and
summarizing transactions by accounts,
with a beginning balance and ending
balance for each account. (beginning
balance: dư đầu kì, ending balance: số dư

Liabilities: debt obligations that arises from past transaction and
must be paid by a company’s resources.
Nợ phải trả ( liabilities ) = tax ( thuế -
gồm import-export tax , value added tax
on imported goods - thuế gtgt trên hàng
nhập khẩu , ) + short-term & long-term
loans ( nợ ngắn-dài hạn ) + accounts
payable ( khoản phải trả ) + bonds
issuing( phát hành trái phiếu ) ,
Owner’s equity: calculated by a company’s assets minus its liabilities.
Costs & Income:
Costs: the value of money used to produce something.
Revenue: the economic value that a company produce in a specific
amount of time.
Costs: Costs ( chi phí ) = historical
( purchasing ) costs ( chi phí hàng bán -
chi phí giá gốc ) + operating costs ( chi
phí sản xuất ) + managing costs ( chi phí
quản lý ) + selling costs ( chi phí bán hàng
) + other costs ( chi phí khác )
Revenue ( thu nhập ) = sales ( doanh thu )
+ investment income ( doanh thu từ đầu tư
tài chính ) - discount ( giảm giá ) + other
income ( doanh thu khác )
Principals & Assumption: Principals (nguyên tắc kế toán)
1. Consistency: A company should use
the same accounting method unless
there’s a better method to follow.
2. Prudent :
- The carefulness in assessing a

2. Statutory Financial Accounts:
including 3 main statements:
- Balance sheet (or Statement of
Financial Position): a summary of a
company’s financial aspects, including
assets, liabilities and owner’s equity.
- Income statement (or “Profit and loss
accounts” in UK): a financial document
showing a company’s revenues and
expenses over a specific period.
- Cash flow statement (or “Statement of
Cash flows”): a financial statement
showing changes in a company’s cash and
cash equivalents.
Documents and billing records: 1. Issued by purchaser:
- Purchase order: an internal documents
listing items to buy and signed by an
authorized purchaser.
- Good received notes: issued after the
goods are checked for damage or wrong
delivery ( signed by purchaser)
2. Issued by supplier:
- Delivery note: details the items
delivered and signed by the purchaser as
proof of delivery.
- Sales invoices: issued to the purchaser
(and also signed by the purchaser)
requesting payment and describing all
items purchased.
- Credit note: issued if the purchaser

the systems
- Examining real documents ( invoices &
purchasing documents)
4. Proceeding substantive tests:
- Checking company’s fixed assets,
including stocks (or inventories),
machinery, premises.
5. Collecting information, making total
assessment, and writing the “letter to
management”
6. Final meeting with management to
discuss responses, including systems
changing plans.
7. “Signing off” the audit report.
Other concepts 1. Substantive test: a physical
examination of a company’s assets to
check for misstatement or fraudulence.
2. “True and fair view”: a company’s
financial statements truly reflect its
financial position.
3. “Signing off”: to conclude the auditing
process.
4. “Qualified opinion”: is given when the
auditor finds the misstatement or
fraudulence in a company’s activities; or
when the auditing process is uncompleted
due to lack of necessary information.
5. “Unqualified opinion”: given when the
auditor states that a company’s financial
statements give a “true and fair view” of

have increased for 10 consecutive years since 2002, reached 6876 and 19071 million US$ respectively in 2012. Standard
Chartered shares are also considered to be among the most attractive shares in the London Stock Exchange, with the average
dividend per share of 84 cents.
In the near future, Standard Chartered wishes to become world’s No.1 bank. To achieve this goal, it will concentrate on building
more long-term and deep relationships with clients and customers. Developing Internet and Mobile Banking services is also
one of its most important priorities. And last but not least, Standard Chartered will try its best to maintain its distinctive
business culture.
Bài số 2:
HSBC is the currently the world’s largest banking and financial services provider, headquartered in London, United
Kingdom. Its operation can be seen across 85 countries over 6 geographical areas, including Europe, Hong Kong, Rest of
Asia-Pacific, Latin America, North America, and The Middle-East. With the network of over 7200 branches, employing
around 120000 people, HSBC now serves the financial needs of approximately 58 million customers globally. As in 2012,
HSBC is the world’s largest bank and 6
th
largest public listed company worldwide.
Its services can be divided into 4 main sectors: Retail Banking & Wealth Management, Commercial Banking, Global
Banking & Markets and Global Private Banking. HSBC has a long list of customers, ranging from individuals and families,
to big international corporations. Its services are famous for being affordable and easy to access, some of them are
recognized throughout the world, such as HSBC Premier, Global Banking, Insurance & Investment.
HSBC is considered as one of the most stable banks in the world during after the global financial crisis. In the future, HSBC
commits to maintain sustainable and consistent growth, as well as building long-term relationships with its customers.
Bài số 3: ( bài test của cô PL cho buổi cuối nhé)
Founded in 1695, The Bank of Scotland (BS) is one of the oldest and still-existing commercial bank in the world. It’s the
second bank in Scotland allowed to print banknotes together with The Royal Bank of Scotland (RBS). Its activities can be
seen all over the world, from traditional markets in the Americas and European continent, to rapidly developing markets in
Asia and the Middle East. Millions of customers access Bank of Scotland’s financial services every day through a network
of over 5000 branches located globally.
Despite being headquartered in UK, Bank of Scotland doesn’t perform many banking activities here. Under the command of
Chairman Sir Win Bischoff, and CFO Antonio Horta Osorio, Bank of Scotland are trying to maintain its position as one of
the largest bank in the world. The list of customers of BS ranges from individual customers and families to wealthy people,

19. Revenue: the total amount of money that a company receives from selling its products or services.
20. A dividend is a payment made by a company to its shareholders, usually is as a distribution of profits.
21. Mortgage : is a mount of money which is lent to buy property
22. A loan officer is a person work in a bank and respond to customers who want to borrow money.
23. Analyst is a person whose job involes examining information about particular companies market,….in order to judge their
value.
24. Accountant is a person whose job is to keep or check financial accounts
25. Auditor is a person who official examines the business and financial records of a company
26. External audit: an examination of a company’s financial accounts that is done by another company to check that they true
and correct.
27. Bookeeping is the recording of financial transactions include purchases, sales, receipts and payment by an individual or
organization.
28. Accountancy is the production of financial records about an organization. Accountancy generally produces financial
statements that show in money terms the economic resources under the control of management, selecting information that is
relevant and representing it faithflully.
29. Accounting standards: official the rules that define that way in which amounts must be recored in a company’s financial
records.
30. Tax is money that you have to pay the government so that it can pay for public services. People pay tax according to their
income and businesses pay tax according to their profits. Tax is also often paid on goods and services.
31. Management account is a account which is prepared monthly, weekly (in a big company), isn’t published outside the
company, provide information for controlling the business, give an up-to-date statement of the company’s current financial
trading.
32. Statutory financial account is a account which is prepared annually, is published for regulator, shareholders to inspect,
include: balance sheet, income statement, cashflow statement
33. Credit limit: the amount of money a bank is prepared to lend to a custormer
34. Credit history : a history of the client’s previous and current borrowings and repayments.
35. Cross-selling: selling extra services to custormers in addition to what they already use.
36. Loan schedule: a time table showing the amount of interest to be paid each month and conditions for repayment of the loan.
37. Credit check: a bank will investigate a client’s previous borrowings and current debt before agreeing to provide any new
loans.

II. Phần T/F: cái này thì các bạn phải nắm vững các định nghĩa đã học. Với tiếng Anh học thuật như học phần này, thì hầu hết các lỗi
sai nằm ở nội dung, chứ ít nằm ở ngữ pháp. Tất nhiên nếu nó nằm ở ngữ pháp thì quá sung sướng, không còn gì để nói :))
III. Phần viết lại câu với nghĩa không đổi: Do thời gian có hạn nên t ko đề cập lại các cấu trúc ngữ pháp nữa. Tuy nhiên phần này là
phần đánh giá đúng nhất năng lực ngữ pháp của sinh viên, nên mong các bạn chưa làm được phần này về học lại ngữ pháp cho chắc.
Mặc dù không học tiếng Anh nữa nhưng sau này các bạn vẫn sẽ cần nó đấy 
III. Phần nối từ với định nghĩa và trắc nghiệm: cái này phụ thuộc hoàn toàn vào mức độ thuộc bài và nắm kiến thức của bạn tốt đến
đâu. Nên chịu khó học định nghĩa nhé 
IV. Phần điền dạng từ: Đối với phần này thì t có mấy bước như sau để các bạn xem xét thử dùng nhé:
a) Xem xét dạng từ: các bạn phải xem xem từ trong ngoặc là ở dạng gì (danh, động,tính hay trạng từ?) và từ mình cần điền là dạng gì
(danh, động, tính hay trạng từ ?). Từ đó mà có cách thêm bớt từ phù hợp.
Vd: nếu sau động từ to be (is, are, was…) thì chỉ có thể điền danh từ, hoặc tính từ
- Sau tên riêng, danh từ thì chỉ có thể điền động từ.
- Sau động từ thì chỉ có thể điền trạng từ , vv…
- Trước động từ có thể là trạng từ hoặc danh từ
- Trước danh từ có thể là tính từ.
- Trước tính từ chỉ có thể là trạng từ.
- Từ đứng đôc lập, phân cách với phần còn lại của câu = dấu phẩy thì là trạng từ, hoặc danh từ riêng.
b) Đối với động từ: phải xem xem có cần chia động từ theo thì hay không? Với danh từ, phải xem nó có ở số nhiều hay không? Với
tính từ: phải xem nó có cần đảo nghĩa hay không?
c) Thường thì khi làm bài này, chúng ta thường có 2 phương án: 1 là thêm, 2 là bớt. Thêm có nghĩa là ghép các tiền tố (prefixes) hoặc
hậu tố (suffixes) vào từ cũ để ra từ mới. Bớt cũng là bớt các tiền tố hoặc hậu tố như trên để ra từ mới.
Các prefixes chúng ta hay gặp gồm ( t chỉ liệt kê những gì sẽ xuất hiện trong bài kiểm tra thôi, còn nếu bạn nào nghiên cứu kĩ thì
google là ra):
1. un-, im- , il- , in- , ir- : Tiền tố đảo nghĩa (sử dụng để tạo tính từ)
2. en- : tiền tố mang nghĩa “làm, thực hiện” (sử dụng để tạo động từ)
vd: rich  enrich ( làm giàu); courage  encourage ( khuyến khích)
3. dis- : tiền tố đảo nghĩa, hoặc “gỡ bỏ” ( dùng để tạo động từ, tính từ hoặc danh từ đều được)
4. over- : “làm gì quá mức”
5. under- : “làm gì quá nhẹ hoặc dưới mức bình thường”
Các suffixes chúng ta hay gặp chia làm 2 loại: Inflectional suffixes (hiểu nôm na là hậu tố chia động từ,danh từ hoặc hậu tố so sánh