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

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

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

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,

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.

(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

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

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

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

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

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

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

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

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

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


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

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.

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

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

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

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

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

‘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

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 -

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

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

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