THUAT NG CHUYEN NGANH

TAI CHNH THUE KE TOAN BAO HIEM

CHNG KHOAN NGAN HANG
ri ro trn khi thanh l
cng ty ang thanh l
thanh l bt buc
thanh l c iu kin
thanh l t nguyn ca cc tri ch
vic bn thanh l php nh
y ban thanh l
s thanh l ti sn
s bn thanh l hng tn tr
gi thanh l
s bn thanh l; bn u gi thanh l
gi tr thanh l
thanh l di
s thanh l t nguyn ca cc thnh
vin
tin li thanh l
s bn v thanh l ti sn
s thanh ton c tnh bt buc
s thanh ton bng ha gii
bng thanh ton; bn thanh l ti sn
s t ng hon tr, thanh ton (n)
thanh l t ng, thanh ton t nguyn;
t thanh l
chuyn vin thm nh Bo him nhn
th

clean risk at liquidation

company in liquidation
compulsory liquidation
conditional liquidation
creditors' voluntary liquidation
legal liquidation
liquidation committee
liquidation of assets
liquidation of inventories
liquidation price
liquidation sale
liquidation value
long liquidation
members voluntary liquidation
profit from liquidation
realization and liquidation
enforced liquidation
liquidation by compromise
liquidation statement;
statement of liquidation
self-liquidation
voluntary liquidation
Chartered Life Underwriter

y ban th trng m lin bang ca

FED

Federal Open Market Committee

tng vay bng cch thay c phn

leveraged buy out (LBO)

(FOMC)

Federal Open Market Committee. A 12member committee which sets credit and interest
rate policies for theFederal Reserve System. This
committee consists of 7 members of the Board of
Governors, and 5 of the 12Federal Reserve
Bank Presidents. This group, headed by the
Chairman of the Federal Reserve Board,
setsinterest rates either directly (by changing
the discount rate) or through the use of open
market operations (by buying
and selling government securities which affects
the federal funds rate). The discount rate is the
rate at which the Federal Reserve Bank
charges member banks for overnight loans.
The Fed actually controls this rate directly, but it
tends to have little impact on the activities of banks
because these funds are available elsewhere. This
rate is set during the FOMC meetings by
the regional banks and the Federal
Reserve Board. The federal funds rate is
the interest rate at which banks loan excess
reserves to each other. While the Fed can't directly
affect this rate, it effectively controls it through the
way it buys and sells Treasuries to banks. There
are 8 scheduled FOMC meetings during the
course of each year. However, when
circumstances dictate, the Fed can make intermeeting rate changes.

s t ng hon tr, thanh ton (n)

bn hng a cp

self-liquidation
pyramiding

(t sut) li tc dng tin mt

kh nng tr n
phng tin tch ly [l thuyt]
s ph cc ti khon

free cash flow yield

debt capacity
store of value
subsidiary ledger; subledger;
subaccount
beta

ch s beta
li n trong thi gian thi cng
li tc n quy chun
li tc n chnh xc
li tc n
li tc kp
th tn dng gip lng
th tn dng chuyn nhng
th tn dng tun hon
th tn dng d phng
hp ng nghim thu
hp ng i l
chuyn nhng hp ng
hp ng v di tn
hp ng biu khi lng
hp ng hon thnh ging
vi phm hp ng
s hy hp ng; s ct hp ng
hp ng hp tc kinh doanh
cc iu kin hp ng
hp ng qun l xy dng; hp ng
qun l thi cng
hp ng xy dng
Tha thun Hp ng
tng gi tr hp ng
giy bo m hp ng
bn k hoch hp ng
h s hp ng
s k mt hp ng
k hn hp ng
s mua theo hp ng
biu gi hp ng
hp ng kiu khon
hp ng b sung chi ph
delivery contract
hp ng ph hy
hp ng thit k
bt ng v iu chnh gi hp ng
hp ng chuyn gia
hp ng khon sn phm
hp ng gi c nh
hnh thc hp ng
hp ng vn chuyn hng ha
hp ng tng thu; hp ng tng
qut; hp ng thu tng th
hp ng lao ng
lp mt hp ng

interest during construction

ordinary interest
exact simple interest
simple interest
compound interest
back-to-back letter of credit
transferable letter of credit
revolving letter of credit
standby letter of credit
acceptance contract
agency contract
assignment of contract
bandwidth contract
bill of quantities contract
bottom hole contract
breach of contract
break of contract
business co-operation contract
conditions of contract
construction management contract
building contract; Civil Works Contract
Contract Agreement
contract amount
contract bond
contract design
contract documents
contract letting
contract period
contract purchase
contract tariff
contract under pain of forfeit
cost plus contract
hp ng giao hng
demolition contract
design contract
Disagreement on adjustment of the Co
ntract Price
expertise contract
firm price contract
fixed price contract
form of contract
freight transport contract
general contract
labour contract
let a contract

a fraudulent business practice involving some form of

pyramid scheme e.g., the chain of distribution is artificially
expanded by an excessive number of distributors selling to
other distributors at progressively higher wholesale prices
until retail prices are unnecessarily inflated

Ch s Beta ca doanh nghip l ch s o lng mc

ri ro ca c phiu bng cch so snh mc bin ng
gi c phiu ca doanh nghip so vi mc bin ng
chung ca c th trng.

hp ng di hn
hp ng khon trn gi
hp ng sa cha; hp ng bo tr
hp ng kinh doanh; hp ng qun
l
khng c tng gi hp ng
hp ng theo gi vn
hp ng v cht lng dch v
hp ng cho thu
hp ng theo tng khon
hp ng nghin cu
tnh y ca gi hp ng
hp ng cha kha trao tay
hp ng theo gi n v
thi cng phi theo ng hp ng
th chp hon
tri phiu th chp theo nh mc
s th chp theo phng thc cp tin
hai tun mt ln
th chp tng sn
vay th chp li sut kh bin c gii
hn
tri phiu vay th chp c chng mc
vt y thc lm ca th chp hp php
giy vay th chp ng sn
s th chp ng sn
tri phiu (cng ty) th chp ng sn
s th chp thanh tiu
th chp hn ngch; th chp ng; s
th chp mn ngch
tri v bo m bng vn t th chp
s th chp nhp chung
tri phiu th chp hp nht
th chp tha thun chung; th chp
chia chu
cho vay th chp thng thng
s th chp khng chuc li c
th chp tr cp
th chp theo cng bng; quyn th
chp c hiu lc theo lut cng bng
s ko di thi hn th chp
Cng ty Cho vay Th chp Mua nh
Lin bang
Hip hi Th chp Quc gia Lin bang
tin tr th chp sau cng
th chp ln u
vn t th chp c u tin
vay th chp li sut c nh
vn t th chp linh hot
th chp lu ng
tri phiu th chp ton b; tri khon
th chp chung
Hip hi Th chp Quc gia ca chnh
ph
vay th chp mc tr tng dn
tri khon th chp thu nhp
s th chp ch tr li
vn t th chp th cp; quyn th
chp u tin hng hai

long term contract

lump-sump contract
maintenance contract
management contract
no increase in contract price
prime cost contract
quality of service agreement, contract
rental contract
separate contract
study contract
Sufficiency of Contract Price
turnkey contract
unit price contract
Work to be in Accordance with the Co
ntract
amortizing mortgage
authorized mortgage bond
biweekly mortgage
blanket mortgage
cap and collar mortgage
capped mortgage
charge by way of legal mortgage
chattel mortgage bond
chattels mortgage
chattels mortgage bond
closed mortgage
closed-end mortgage
collateralized mortgage obligation
consolidated mortgage
consolidated mortgage bond
contributory mortgage
conventional mortgage
cut-throat mortgage
endowment mortgage
equitable mortgage
extension of mortgage
Federal Home Loan Mortgage Corpor
ation
Federal
National Mortgage Association
final mortgage payment
first mortgage
first mortgage bond
fixed-rate mortgage
flexi-mortgage
floating mortgage
general mortgage bond
government National Mortgage Associ
ation
graduated-payment mortgage
income mortgage bonds
interest-only mortgage
junior mortgage

s th chp quyn thu

th chp php nh
cho vay th chp
hon tr khon vay th chp; gii tr
th chp
th chp hi thuyn
qun l th chp
ti sn th chp
ngn hng th chp
nghip v ngn hng th chp
vn t th chp (cm c); tri khon
th chp
ngi mi gii th chp
ph tn (dng cho) th chp
tri quyn th chp
iu khon th chp
cng ty cho vay th chp
hp ng th chp
ch n th chp
tri khon cng ty c th chp
tri phiu cng ty c th chp
con n th chp cm c
s sai p ca th chp
s tch thu ca th chp
th chp b tch thu
s s hu ti sn th chp
s bt li th chp t ngun
quyn lu gi ca th chp
th trng th chp
tin cho vay th chp
tin th chp
quyn hon hon li ca th chp
phiu khon th chp
s qun l cc phiu khon c th
chp
cc khon phi tr c th chp

leasehold mortgage
legal mortgage
lend money on mortgage
lift a mortgage

li n trong thi gian thi cng

li tc kp
li tc n chnh xc
li tc n quy chun
li tc n
ng thun / chp thun c hiu bit
tin th chp phi tr
ph ph th chp
n bo him bo lnh th chp
n bo him bo h th chp
tin th chp phi thu
phng, ni ng k th chp
hon tr th chp; hon li khon vay
th chp
s bo m th chp
chng khon da vo nhng khon
th chp
n bo him khon vay th chp
th chp tr gp
th chp
s th chp chuc li c
th chp ng khng hn ch; s th
chp khng c k hn hon tin c

interest during construction

compound interest
exact simple interest
ordinary interest
simple interest
informed consent
mortgage payable
mortgage premium
mortgage protection insurance policy
mortgage protection policy
mortgage receivable
mortgage registry
mortgage repayment

maritime mortgage
mortgage administration
mortgage assets
mortgage bank
mortgage banking
mortgage bond
mortgage broker; mortgage bonder
mortgage charge
mortgage claim
mortgage clause
mortgage company
mortgage contract
mortgage creditor
mortgage debenture
mortgage debenture
mortgage debtor
mortgage foreclosure
mortgage foreclosure
mortgage forfeit
mortgage in possession
mortgage invest relief at source
mortgage lien
mortgage market
mortgage money
mortgage money
mortgage moratoria
mortgage note
mortgage note servicing
mortgage payable

mortgage security
mortgage-backed securities
mortgage-insurance policy
non-amortizing mortgage
on mortgage
open mortgage
open-end mortgage

nh; hp ng th chp khng k

hn
th chp quyn chn
thanh tiu ng gii th chp
tin vay c th chp c iu chnh
theo mc gi
th trng th chp s cp
th chp th cp; s th chp khng
ng k
vn t th chp tin mua
th chp bt ng sn
tri phiu th chp bt ng sn
chuc li ti sn th chp
s ng k th chp
s th chp bt ng sn (tr gp)
ch bo v xu hng [th trng]
ch bo cng d th trng [th
trng]
ch bo mc h tr v khng c [th
trng]
ch bo theo chu k [th trng]
ch bo v dao ng [th trng]
ch bo xung lng [th trng]
th chp hon tr li
th chp i lu nin kim
th chp i lu
th chp ln th hai v cc ln sau
vay th chp ln th hai
th trng th chp th hai; th
trng th chp cp hai
thit nh quyn th chp
s th chp tu
th chp qu tr n
th chp c bit
th chp trc tip
th chp th cp; th chp li
s tin cho vay c th chp
tin vay nh k c th chp; th chp
nh k
chuyn giao th chp
th chp tn thc
tin vay c th chp c s (chnh
yu, gc)
tri phiu th chp cha pht hnh
th chp khng hn ch
s th chp chu li sut bin i
cho vay th chp theo hi ng cu
chin binh
th chp chy n
tin vay c th chp c iu chnh
theo mc gi
tin vay c th chp c s (chnh
yu, gc)
tri v bo m bng vn t th chp
vn t th chp c u tin; quyn
th chp u tin
vn t th chp linh hot
vn t th chp th cp
vn t th chp (cm c)

option mortgage
pay off a mortgage
price level adjusted mortgage (plam)
primary mortgage market
puisne mortgage
purchase-money mortgage
real-estate mortgage
real-estate mortgage bonds
redemption of a mortgage < to
redeem a mortgage
registration of mortgage
repayment mortgage
trend indicators
market strength indicators
support and resistance indicators
cycle indicators
volatility indicators
momentum indicator
repayment mortgage
reverse annuity mortgage
reverse mortgage
second and subsequent mortgage
second mortgage
secondary mortgage market
settlement of mortgage
ship mortgage
sinking fund mortgage
specific mortgage
straight mortgage
sub-mortgage
sum lent on a mortgage
term mortgage
transfer of mortgage
trust mortgage
underlying mortgage
unissued mortgage bond
unlimited mortgage
variable-rate mortgage
Veterans Administration mortgage
welsh mortgage
price level adjusted mortgage (plam)
underlying mortgage
collateralized mortgage obligation
first mortgage bond; senior mortgage
flexi-mortgage
junior mortgage
mortgage bond; deed of mortgage

vn t th chp tin mua

chuc li vt th chp
tin li pht sinh tnh n ngy hch
ton
tin li khng tr trc
tin li cn thiu
tin li hp ng quy nh
tin li mi ngy
tin li cn thiu mi ngy
tin li c nh
tin li tr lm nhiu k; tin li ly
tin
ti khon tin li
u c tin li
vn ha tin li; chi ph tin li
tin li tnh vo gi vn
quyn i tin li
chnh lch tin li
tin li chm tr
iu kin ngang gi tin li
s tin li
tin li phi thanh ton
iu kin ngang gi tin li
bn bo co tin li
ghi tm tin li
tin li thc
tin li ly k
thu tin li gi
tin li c th khu tr vo thu
tin li cha kim c
thu thu nhp phn loi
thu thu nhp ton din
thu thu nhp ca cng ty / doanh
nghip
gim thu thu nhp
trnh nh thu thu nhp hai ln;
min nh thu thu nhp hai ln
thu thu nhp c tnh phi tr
trn thu thu nhp
min thu thu nhp
thu thu nhp chung
thu thu nhp ly tin
tnh ring tng khon thu thu nhp
nhm thu thu nhp
thu thu nhp phi tr
gim thu thu nhp
d tr thu thu nhp
cc bc thu thu nhp; bng thu thu
nhp; biu thu thu nhp
t khai thu thu nhp
thu thu nhp cng thng
thu thu nhp x nghip hp doanh
thu thu nhp a phng
thu thu nhp m
thu thu nhp c nhn
thu thu nhp ly tin
d tr tr thu thu nhp
thu sut thu thu nhp

purchase-money mortgage
redeem a mortgage
accrual interest
advance free of interest
back interest
contract interest
daily interest
daily interest in arrears
fixed interest
graduated interest
interest account
interest arbitrage
interest charge;
capitalization of interest
interest charged to cost
interest claim
interest differential
interest for delay
interest parity condition
interest passbook
interest payment
interest period
interest statement
interest suspense
nominal interest
rolled-up interest
tax on deposit interest
tax-deductible interest
unearned interest
classified income tax
comprehensive income tax
corporation / corporate income tax
deduction of income tax
double income-tax relief
estimated income tax payable
income tax evasion
exemption from income tax
general income tax
graduated income tax
income tax allocation
income tax bracket
income tax payable
income tax relief
income tax reserve
income tax schedules
individual income tax return
industrial-commercial income tax
joint venture income tax
local income tax
negative income tax
individual / personal income tax
progressive income tax
provision for income tax
rate of income tax; income tax rate

nh mc li thu thu nhp

thu thu nhp gim dn
hon li thu thu nhp
y ban c bit Thu thu nhp
thu thu nhp c bit
thu thu nhp b sung
thu thu nhp thng nht
thu thu nhp n nht
tin li bin i
tng sn phm quc gia thc t
tng sn phm quc gia thc t
tng thu nhp c iu chnh
tng ph hon dn (n)
tng ngch
tng tch sn
tng s ngi xem (qung co)
tng s lng bnh qun mi gi
tng s lng bnh qun mi tun
iu khon tng mu dch ca mu
dch hng i hng
tng chi ph (qung co)
tng gi tr trn s sch
tng s tin vay
tng lu lng tin mt; tng lung
tin mt
tng chi ph
tng lu lng
tng ph tn hng ha
tng n
tng c tc
tng s tng ng
tng di sn
tng gi tr xut khu
tng chi ph u t
tng ngch u t c nh
tng gi tr nhp khu
gi tr tng sn lng cng nghip
tng li
tng (ngch) u t
tng gi ha n
tng s n
tng l
tng s tip nhn (bo him); tng li
nhun bn hng
phng php tng s d
tng n quc gia
tng nhu cu quc dn
tng chi tiu quc dn
ch s gim pht tng sn phm quc
gia / quc dn
tng ngch tit kim quc dn
tng ph bo him tnh; bo ph tng
tnh
tng s c hi thy
tng (s) u ra
tng sn lng
tng ngch li gp
tng ngch bo him ph

reassessment of income tax

regression income tax
reimbursement of income tax
Special Commissioners of Income T
ax
special income tax
supplementary income tax
unified income tax
unitary income tax
variable-rate interest
actual gross national product
actual gross national product
adjusted gross income
gross amortization charges
gross amount
gross asset
gross audience
gross average hourly earning
gross average weekly earning
gross barter terms of trade
gross billing
gross book value
gross borrowings
gross cash flow
gross charge
gross circulation
gross cost of merchandise sold
gross debt
gross dividend
gross equivalent
gross estate
gross export value
gross fixed capital formation
gross fixed investment
gross import value
gross industrial output value
gross interest
gross investment
gross invoice price
gross line
gross loss
gross margin
gross margin method
gross misconduct
gross national demand
gross national expenditure
gross national product deflator
gross national savings
gross net premium
gross opportunities to see
gross output
gross output
gross overall profit
gross premium

tng gi; tng gi hng

tng li nhun
cc im nh gi tng th
tng s thu; tng doanh thu
tng mc thu
tng ti trng ng k; tng dung
lng ng k
tng doanh thu ca ti sn gp vn
tng doanh s
tng ngch tit kim
tng tn
tng trng ti
tng tr; tng gi tr
tng tin lng; tng s lng; tng
thu nhp tin lng
tng trng lng (c hng ha ln
bao b)
tng s vn lu ng
tng thu nhp (ca khu vc) gia nh
tng thu nhp gia nh
tng sn phm danh ngha quc ni
tng sn lng quc dn tnh trn
u ngi
tng sn phm quc dn tim tng
tng sn phm quc gia tim tng
tng sn phm quc dn thc t
gi tr tng sn lng cng nghip

gross price
gross profit
gross rating points
gross receipts; gross revenue
gross receipts tax
gross register ton / tonnage

tin thanh ton sau

bt ton
chi ph phi tr
quyt ton tm ng
Tr trc ngi bn [bng c]
Tm ng [bng c]
Ti sn [bng c]
Bng cn i k ton [bng c]
Ngi lp bo co [bng c]
Tin mt [bng c]
Tin gi ngn hng [bng c]
Tin mt ti qu [bng c]
Tin ang chuyn [bng c]
nghim thu
Chi ph xy dng c bn d dang
[bng c]
Gi vn bn hng [bng c]
Ti sn lu ng v u t ngn hn
[bng c]
N di hn n hn tr [bng c]
Chi ph ch kt chuyn [bng c]
Ngi mua tr tin trc [bng c]
Hao mn lu k ti sn c nh hu
hnh [bng c]
Hao mn lu k ti sn c nh v
hnh [bng c]
Hao mn lu k ti sn c nh thu
ti chnh [bng c]
Vn v qu [bng c]
Chnh lch t gi
y nhim chi [bng c]
Chi ph hot ng ti chnh [bng

payments in arrears
accounting entry
accrued expenses
advance clearing transaction
Advanced payments to suppliers
Advances to employees
Assets
Balance sheet
Bookkeeper
Cash
Cash at bank
Cash in hand
Cash in transit
Check and take over
Construction in progress

gross revenues
gross sales
gross savings
gross ton
gross tonnage
gross value
gross wage; gross salary
gross weight
gross working capital
household gross income
household gross income
nominal gross domestic product
per capita gross national product;
gross national product per capita
potential gross national product
potential gross national product
real gross national product
value of gross output

Cost of goods sold

Current assets
Current portion of longterm liabilities
Deferred expenses
Deferred revenue
Depreciation of fixed assets
Depreciation of intangible fixed
assets
Depreciation of leased fixed assets
Equity and funds
Exchange rate differences
Expense mandate
Expenses for financial activities

c]
Chi ph bt thng [bng c]
Thu nhp bt thng [bng c]
Li nhun bt thng [bng c]
Ch s ti chnh [bng c]
Ti chnh [bng c]
Thnh phm tn kho [bng c]
Nguyn gi ti sn c nh hu hnh
[bng c]
Ti sn c nh [bng c]
Chi ph qun l doanh nghip [bng
c]
Hng gi i bn [bng c]
Li nhun tng [bng c]
Doanh thu tng [bng c]
Thu nhp hot ng ti chnh [bng
c]
Thu thu nhp doanh nghip [bng
c]
Cng c, dng c trong kho [bng
c]
Nguyn gi ti sn c nh v hnh
[bng c]
Ti sn c nh v hnh [bng c]
Phi tr cc n v ni b [bng c]
Qu u t pht trin [bng c]
m tiu khon [bng c]
Nguyn gi ti sn c nh thu ti
chnh [bng c]
Ti sn c nh thu ti chnh [bng
c]
N phi tr [bng c]
Vay di hn [bng c]
Cc khon u t ti chnh di hn
[bng c]
N di hn [bng c]
Cc khon th chp, k cc, k qu
di hn [bng c]
u t chng khon di hn [bng
c]
Ngun kinh ph s nghip nm nay
[bng c]
Ngun kinh ph s nghip [bng c]
Doanh thu thun [bng c]
Li nhun thun [bng c]
Hng ho tn kho [bng c]
Ngun kinh ph s nghip nm trc
[bng c]
Chi s nghip [bng c]
Ti sn c nh v u t di hn
[bng c]
Li nhun t hot ng SXKD [bng
c]
N di hn khc [bng c]
u t ngn hn khc [bng c]
Ngun vn ch s hu [bng c]
Li nhun t hot ng ti chnh
[bng c]
D phng gim gi hng tn kho
[bng c]

Extraordinary expenses
Extraordinary income
Extraordinary profit
Financial ratios
Financials
Finished goods
Fixed asset costs
Fixed assets
General and administrative
expenses
Goods in transit for sale
Gross profit
Gross revenue
Income from financial activities
Income taxes
Instruments and tools
Intangible fixed asset costs
Intangible fixed assets
Intracompany payables
Investment and development fund
itemize
Leased fixed asset costs
Leased fixed assets
Liabilities
Longterm borrowings
Longterm financial assets
Longterm liabilities
Longterm mortgages, collateral,
deposits
Longterm security investments
Nonbusiness expenditure source,
current year
Nonbusiness expenditure source
Net revenue
Net profit
merchandise inventory
nonbusiness expenditure source,
last year
nonbusiness expenditures
noncurrent assets
operating profit
other longterm liabilities
other shortterm investments
owners' equity
profit from financial activities
provision for devaluation of stocks

Hng mua ang i trn ng [bng

c]
i chiu [bng c]
Li nhun cha phn phi [bng c]
Cc khon gim tr [bng c]
Chi ph bn hng [bng c]
Gim gi bn hng [bng c]
Hng bn b tr li [bng c]
N ngn hn [bng c]
Cc khon th chp, k cc, k qu
ngn hn [bng c]
Ngun vn kinh doanh [bng c]
Ti sn tha ch x l [bng c]
Ti sn c nh hu hnh [bng c]
Thu v cc khon phi np nh
nc [bng c]
Phong thanh toan bu tr t ng
sec cha chi tra
s git lui gia ca
thanh toan thai cu
chp nhn cua ngn hang (BA)
quyn la chon co gii han
thi trng u c gia xung
chng khoan v danh
ty s li ich va chi phi
bao tiu theo kha nng
gia mua
cng ty co c phiu cao gia
tin dung chuyn tip
tra n mt ln
mua lai
ty s thanh khoan nhanh
aibd (hip hi cc nh kinh doanh tri
phiu quc t)
li nhun bt thng
h thng khi phuc chi phi nhanh
ly thuyt ai din
biu theo doi khoan phai thu
hoan i lai sut tra gop (airs)
lai sut theo phn trm mt nm
dong tin t chi tra u ky
tha s cua dong tin t u
thoa thun trc
quyn inh gia
yu cu ngun vn ring
kinh doanh chnh lch gia
u gia lai sut c phiu u ai
gia mua lai/ gia quyn chon mua gia
cua mt quyn chon mua
iu khoan mua lai
phn b vn
c cu vn
vn ha
capm (m hnh nh gi ti sn vn)
k hoach tin mt
dan xp v thiu hut tin mt
dong tin t tng ng
chng nhn ky thac (chng chi tin

purchased goods in transit

reconciliation
retained earnings
revenue deductions
sales expenses
sales rebates
sales returns
shortterm liabilities
shortterm mortgages, collateral,
deposits
stockholders' equity
surplus of assets awaiting resolution
tangible fixed assets
taxes and other payables to the
State budget
automated clearing house (ACH)
availability float
backwardation
balloon payment
banker's acceptance (BA)
barrier option
bear market
bearer security
benefit-cost ratio
best-efforts underwriting
bid price
blue-chip company
bridging loan
bullet payment
buy-back
acid-test ratio
aibd
abnormal return
accelerated cost recovery system
(ACRS)
agency theory
aging schedule
amortizing interest rate swap
annual percentage rate (APR)
annuity due
annuity factor
anticipation
appraisal rights
appropriation request
arbitrage
auction-rate preferred
call premium
call provision
capital rationing
capital structure
capitalization
capm (capital asset pricing model)
cash budget
cash-deficiency arrangement
certainty equivalent
certificate of deposit (CD)

gi - cd)
cfo (gim c ti chnh)
gia trn
cho vay cm c ong
tai san th chp
trai phiu co bao chng
sec ang chuyn
phi ng vn
s d n bu
lai tich hp (lai kep)
quyn chon kep
nghip vu ngn hang tp trung
sap nhp lin nganh
iu hnh vin s sch
thu chuyn li nhun v nc

CFO (chief financial officer)

clean price
closed-end mortgage
collateral
collateral trust bonds
collection float
commitment fee
compensating balance
compound interest
compound option
concentration banking
conglomerate merger
book runner
withholding tax

ngng thanh ton (phiu khon)

ph nhng quyn ban u
ph ti thiu
s tin thu khai thiu
s tin thu cha ng
thng tin giao hng
thng tin ha n
doanh s bo co
tng doanh s
doanh s rng thm nh
doanh s rng
ba n gia ca
c kh nng lm vic c lp [qung
co]
c nng lc [qung co]
nhn vin bn hng qua in thoi
cp vn; ti tr
n v thi hn
o n; o n
cam kt
lnh ch ti ca ta n
tn dng c th chp bng ng sn
mu ch k; ch k mu
giy y quyn
Ngy tt ton [vn bn]
Loi tin [vn bn]
Phng thc nhn li [vn bn]
s th t (STT) [vn bn]
khon l ph c nh

stop payment
initial fee/upfront fee
flat fee
understatement of tax
underpayment of tax
shipping information
billing information
reporting sales
total sales
audited net sales
net sales
duty meal
positive

khon ph t vn tr trc bo
m i tc thc hin dch v

retainer fee

th lao [vn bn hp ng]

Tng cng ngun vn
c phiu qu
tng cng ti sn
qu khen thng v phc li
chi ph sn xut kinh doanh d dang
lnh chuyn tin [vn bn]
giy y nhim chuyn tin [vn bn]
k hn n
giy t c gi

consideration
Total liabilities and owners' equity
treasury stock
total assets
welfare and reward fund
work in progress
payment order
remittance mandate
debt maturity
valuable certificate

high-caliber (staff)
telemarketer
funding
funded debt
funding; debt payment
representation
injunctive relief; injunction
credit against pledge of chattels
specimen signature
authorization forrm
Closing date
Currency (abb. CCY)
Interest disposition
No.; Serial No.; Sequence
flat fee

Thng thng l th thu nh vo c tc v

tin li do mt cng ty tr ra nc ngoi.

flat rate or a linear rate, refers to a pricing

structure that charges a single fixed fee for a
service
A retainer fee is a fixed amount of money that
a client agrees to pay, in advance, to secure
the services of a consultant or freelancer

Giy Xc nhn S d
chng ch tin gi m ngn hng
pht hnh c th mua li
chng ch tr gi ln (M) [> 100.000
USD]
li sut n nh ca k li trc
li sut chnh ph k hn mt nm
chit khu chng ch tin gi
k hn chng ch tin gi. tri phiu
li sut lin ngn hng
li sut tham chiu
khc bit gia gi mua v v gi bn
ra [vng, la ]
khon cp vn (ti chnh) ngay
n xu/n kh i
hp ng (giao ko) mu
giao dch ni bng
giao dch ngoi bng
ph duyt tn dng (hoc r ngha
hn th n xin cp/ vay tn dng)
giao dch ti sn phi sinh/ ti chnh
ti sn c vn
khon d phng n vay mc
doanh thu c ghi nhn
khon vay mortgage cho KH c im
tn nhim thp (ri ro cao), b li
th cc NH tnh li sut cao hn.
th chp nh lm ti sn bo m
(cho khon vay)
n c m bo
t l n xu (khng i c) i vi
cho vay KH doanh nghip
gim pht theo c cu
cng ty huy ng vn t vic pht
hnh tri phiu (debt)
cng ty huy ng vn t vic pht
hnh chng khon
chi ph li vay
chng khon c ti sn bo m"
thu nhp t thanh l, nhng bn ti
sn c nh
ti sn min tr
n th chp
n khng gii ta c
bn th chp
bn nhn th chp
nhn n li
nhn n
phiu n, giy nhn n
phiu chi
phiu thu
hon n/ gia hn n
t l n so vi thu nhp
n chu chuyn tun hon
th chp c li sut iu chnh
li sut iu chnh
li hng ngy
li chnh xc
d n trung bnh

Balance Confirmation
callable CD
jumbo CD
rate for the previous fixing period
benchmark one-year government
bond rate
to sell back a certificate of deposit
term; tenor
inter-bank rate
benchmark rate; reference rate
spread
trigger refinance
hardcore debt / bad debt
default covenant
onbalance sheet transaction
offbalance sheet transaction
credit approval
financial derivative transaction
problem assets
sufficient amount of provisioning
realized return
subprime mortgage
residential mortgagebacked security
collateralized debt obligation
corporate default rates
structural deficit
bills finance company
securities finance business
interest expenses
term asset-backed securities
incomes from liquidation or sale of
fixed assets
exempt properties
secured debt
non-dischareable debt
mortgagor
mortgagee
to reaffirm debt > debt reaffirmation
to affirm debt > debt affirmation
bill of debt
payment voucher
receipt voucher
debt rescheduling
debt-to-income ratio
revolving debt
adjustable rate mortgage
adjustable rate
daily interest
exact interest
average outstanding balance

phng h trng hp li sut trn th trng

thay i mnh

d n
nghip v phng nga ri ro ; phng
h gi; bo h gi
bo him chuyn gin on cng
vic lm n
khon tin bo gim c hci tr
ngn hng m L/C
ngi np tin
ti khon ghi c [biu mu]
giy np tin [ngn hng]
gi gc
hin gi
mc gi chung
gi hin hnh
gi tr thun c th thc hin
gi tr hp l
iu chnh gi gc
ch s gi tiu dng
t l tng trng kp hng nm
nh gi chuyn ni b
doanh li thun
tng trng doanh s-tr gi
mc tng gi; s tin cng vo gi
vn
vn th chp; vn gp
vn lun chuyn
kinh doanh t hch ton v t ch
kinh doanh bao cp
bn quyt ton thit b nh my
phn tch bin ng ca vn [d
n]
phn tch vn-li
cp (kinh ph; vn)
tng vn c phn [d n a dng]
gii hn sn phn vn [d n a
dng]
gii hn trn phn vn [d n a
dng]
li sut ti o hn
th tn dng d phng
ngi c quyn tha hng (ti
sn, quyn li)
bo him tn dng xut khu
bao hiem nang lng
bao hiem hang hai
bao hiem ky thuat
bao hiem con ngi
bao hiem y te t nguyen
bao hiem chi ph y te
dch vu oi ngi th 3
Hip hi Vin thng ti chnh lin
Ngn hng ton cu
bn khng
bn tho
i chiu ti khon
ha gii tranh chp ch th

loan balance; debit balance

hedging
business interruption insurance
proceeds
issuing bank; opening bank
depositor
credit account
deposit slip
historical cost
present value
general price level
current cost; replacement cost
net realizable value
fair value
indexation
Consumer Price Index (CPI)
Compound Annual Growth Rate
(CAGR)
transfer pricing
net earnings
value-sales growth
mark-up
equity capital
working / circulating capital
self-accounting nad independent
business
depending accounting business
balance of plant equipment (BoP)
sensitivity analysis
cost-benefit analysis
to allot > allotment
total allocation
floor allocation
ceiling allocation
yield to maturity (YTM)
standby letter of credit:
assign
export credit insurance
energy insurance
marine hull insurance
technical insurance
injury insurance
voluntary health insurance
medical expenses insurance
subrogation
SWIFT (Society for Worldwide
Interbank Financial
Telecommunication)
short sales
bailing out
reconciliation of accounts
reconciliation in a labour dispute

ti khon iu chnh
bng i chiu ti khon
kim sot hu hiu
cnh tranh hu hiu
phong ta hu hiu
nh ngn hng thng mi
ngn hng k qu; ngn hng nhn
gi
nh ngn hng thng mi
ngn hng thc nghip
nhn vin k ton c o to ton
din v t cch hnh ngh
cho mua (bng tin mt
bng chng ban u
khon mc s pht sinh
tp th kinh doanh
gi tr mua [c phiu]
ngi chu trachsn him thanh l ti
sn
lnh hun th; lnh ca to (cm hoc
bt lm g
biu quyt nht tr
quyn u tin mua
iu khon u tin t chi [giao c
mua bn]
ph chun nhng chi ph t xut
gim nh trch nhim trn nguyn
tc cng bng
c ng rt lui
giy bo chuyn nhng
k hoch mua c phiu la chn
k hoch thng theo nhm
k hoch thng khuyn khch c
nhn
hy c phiu
mua li c phiu
trin hn th tn dng
ph tn thanh l
ti khon thanh l ti sn
thm ht trong ngn sch hng nm
gy qu vn c ng
hip hi khng c t cch php nhn
vn c phn pht hnh
vn c phn lu hnh
c ng ln
thanh khon
vn d chuyn thnh tin mt
s d tin mt
ti sn d chuyn thnh tin mt:
vn c huy ng; vn pht
hnh
tha thun gp vn v qun l
thu nhp chu thu tnh trc
mc lng cng nht
chi ph chung
nh mc n gi cho thit b thi cng
cng trnh [bng d ton]
d ton xy lp sau thu [bng d

reconciliation account
reconciliation statement
effective control
effective competition
effective blockade
merchant banker
receiving banker
merchant banker
industrial banker
chartered accountant; certified public
accountant
cash offer
prima facie evidence
accrued items
body corporate
cost of acquisition
liquidator
injunction
unanimous resolution
right of first refusal
right-of-first-refusal provision
contingency authorization
equitable relief
retired partner; retiring shareholder
transfer notice
share option plan
group incentive and team Award
individual incentive plan
share cancellation
buyback
L/C extension
disposal costs
assets disposal account
shortfall in the annual budget
equity funding
unincorporated association
issued share capital
outstanding share capital

major shareholder
liquidity event
liquid capital
liquid balance
liquid assets
paid-up capital
shareholders and management
agreement
income before tax
daywork rate of pay
overhead; general cost
machinery cost norm
construction & Installation Estimation

ton]
d ton xy lp trc thu [bng d
ton]
thu nhp chu thu (tnh trc) [bng
d ton]
chnh lch vt liu [bng d ton]
tin lng d ton [bng d ton]
cng ty hp php
tin gi li; tin gi li nghim thu
thanh ton theo tin
bt ton
khon thu cha pht sinh
o cc bt ton
li chm tr
tri phiu chit khu cao
tri phiu chuyn n
chuyn n thnh vn ch s hu
n th cp
ti khon rt vn
h s thanh ton n
t l n so vi thu nhp
gp n
chng khon n
t l n kh chi
chi ph s dng n
s d n rng ca cc khch hng
ngun ti nguyn chung
tin mt tn qu
giy gi hng ng bin
ngi chuyn ch khng chnh thc
[B/L]
ngi chuyn ch chnh thc [B/L]
vn n nh [B/L]
vn n ch [B/L]
trng lng ton b hay th tch
[B/L]
cng chuyn ti [B/L]
a ch thng bo [B/L]
ngi nhn hng [B/L]
ngi gi hng B/L]
s vn n [B/L]
vn n copy [B/L]
vn n gc [B/L]
vn n container [B/L]
vn n tu chuyn [B/L]
vn n tu ch [B/L]
vn n vn ti lin hp (vn n a
phng thc) [B/L]
vn n ch sut [B/L]
vn n i thng [B/L]
vn n khng hon ho [B/L]
vn n hon ho [B/L]
vn n theo lnh [B/L]
vn n v danh (vn n xut trnh)
[B/L]
vn n ch danh [B/L]
vn n nhn hng xp [B/L]
vn n xp hng [B/L]

after tax
construction & Installation Estimation
before tax
(advanced) taxable income
materials difference / change
estimated wage /salary
legal entity
retention money
progress payment
entry
unearned revenue
reversing entries
delay interest
deep discount bond
debt-convertible bond
debt-equity swap
subordinated debt
drawing account
debt service ratio
debt-to-income ratio
debt consolidation
debt equity
Debt Service Coverage Ratio
(DSCR)
cost of debt
customer's net debt balance
common-pool resource (CPR)
cash balance
seaway bill
contracting carrier
effective carrier
house bill of lading
master bill of lading
total weight or measurement
via or transhipment port
notify address
consignee
shipper
number of bill of lading
copy bill of lading
original bill of lading
container bill of lading
voyage bill of lading
liner bill of lading
combined transport bill of lading /
multimodal transport bill of lading
through bill of lading
direct bill of lading
unclean bill of lading
clean bill of lading
bill of lading to order of...
bill of lading to bearer
straight bill of lading
received for shipment bill of lading
shipped on board bill of lading

giy lu cc [B/L]
hp ng thu tu chuyn
Tnh trng bn ngoi thch hp [B/L]
tn ngi chuyn [ngn hng]
Giy U Thc / Th U Thc / Bn
U Thc
bo him chung trch nhim ton
din
li kp
li n
kt chuyn s d cui nm ngoi
sang u k nm nay
khon chi bt thng
Hp ng Lao ng Cng on
phng php kim tra tng hng
doanh thu trn mi phng [khch
sn]
ti khon tn chp
s d tin mt
s tng hp tin mt
sau thu rng
thanh ton tng hp
h s thu
h s thu bo lng gi
chi ph s hu tng cng
ph u i
chi ph cng ph u i
qu pht trin vn
m hnh nh gi ti sn vn
thu tiu th c bit
tng s li tc iu chnh
cng ty gi vn ring [khng cn
ng k vi S Giao dch chng
khon]
chuyn vin phn tch ti chnh
chuyn bit (CFA)
qu cht gi bo v
qu u t vn c phn t nhn
t l li trn vn
chuyn di hp ng theo tui hin
thi
tui hin thi..
tng hn ngch (ca quota)
tng gii hn
tng lung vn chy vo v chy ra
chuyn vin tnh ton bo him
t sut iu chnh c
chuyn vin tnh ph [bo him]
gi tr hin kim thc t
quyn li bo him trong trng hp
cht do tai nn
iu khon tng tc tr n
bng i chiu ti khon
ti khon iu chnh
ha gii tranh chp ch th
i chiu ti khon
th tc ha hp

booking note
charter party
In apparent good order and
condition
ordering customer

Deed of Trust / Trust Deed

comprehensive general liability
insurance
compound interest
simple interest
carry forward
extraordinary expense
Collective Bargaining Agreement
line by line audit
RevPAR
trust account
cash surplus
cash summary book
net of tax
aggregate payment
tax returns
filing false payroll tax returns
total ownership cost
incentive fee
CPIF = cost plus incentive fee
capital improvement fund
capital asset pricing model (CAPM)
excise tax
adjusted gross income
closely-held company
Chartered Financial Analyst (CFA)
hedge funds
private equity funds
return on investment; cash-on-cash
return rate
attained age conversion
attained age
aggregate limit
aggregate limit
aggregate fund in-flow out-flow
adjuster
adjustable rate
actuary specialist
actual cash value
accidental death benefit
acceleration clause
reconciliation statement
reconciliation account
reconciliation in a labour dispute
reconciliation of accounts
reconciliation procedure

n t hng c nh
giao ko v quyn s dng
thu phc li
chng khon thay th
tri phiu/chng khon hp nht
Khng b dnh mc, khng b l thuc,
t ti. Ti sn khng b dnh mc vo
bt c quyn gi th chp no
(quyn i chi tr ca ch n)
chng khon tit kim
chng khon ti chnh c th hon
tr
chng khon ngon xi
chng khon trung hn
chng khon cp hng cao
chng khon c iu kin
giy chng khon
bn thu nhp v chng khon
giy chng khon
nhm qung co chng khon
chng khon M
th trng chng khon M
tr trng cng tri
cng tri quc phng
cng tri tn dng th chnh
cng tri trch nhim tp th
cng tri tr lm nhiu k
cng tri th chnh
cng tri qun chng
cng tri u tin
cng tri c thng
cng tri tit kim
cng tri ngn hn
phiu cng tri
ngi c phiu cng tri
giy cam kt qun l
giy cam kt tr ph chng n
giy cam kt nhn tr tn tht chung
(ng bin)
giy cam kt i
giy cam kt tn dng
t s th gi c phiu
giy cam kt np thu
giy cam kt di sn
giy cam kt bi thng
giy cam kt chng n
giy cam kt chu pht
giy cam kt thi hnh hp ng
giy cam kt tr n sau khi c tang
giy cam kt np thu khi chuyn ti
giy cam kt np li ti sn
giy n kp
giy n c bo m (c k hu)
tri khon tch cc
tri khon iu chnh
tin cc pht hnh tri khon
hon dn (tin) tri khon

firm order:
license agreement
fringe benefit tax
substitute bond
united bond/stock
unencumbered

savings bond
redeemable bond
pickup bond
medium-term bond
high grade bond
double bond
debenture bond
bond table
bond paper
active bond crowd
Yankee bond
Yankee bond market
bond market
defence bond
full faith and credit bond
general obligation bond
installment bond
municipal bond offering
people's bond
preference bond
premium bond
savings bond
short-term public bond; short-term
treasury bond
state loan bond
state loan bond holder
administration bond
appeal bond
a verage bond
back bond
bond of credit
Price-Earnings Ratio (P/E, PE)
customs bond
heritable bond
indemnity bond
judgement bond
penalty bond
performance bond
post obit bond
removal bond
replevin bond
double bond
indorsed bond
active bond
adjustment bond
bond agio
bond amortization

qu tri khon
tri khon tr lm nhiu k
tri khon c iu kin
tri khon gi gi
tri khon kho bc
chi ph pht hnh tri khon
tri khon trin khai thng hon
tri khon gia hn c
tri khon ti chnh
tri khon khng li
tri khon c tnh co gin
tri khon hoa
tri khon chuyn k tri v
tri khon huy ng vn
tri khon thay th n ngn hn
(thnh n di hn)
tri khon th chp chung
tri khon trch nhim chung
tri khon thng ng (ca chnh
ph M)
tri khon vin vng
tri khon bo m
tri khon bo m ca chnh ph
tri khon c bo m
tri khon c th tha k
tri khon (c) thu nhp bo m
tri khon c li ch cao
tri khon khng hot ng
tri khon thu nhp
tri khon thy li
tri khon ni b
tri khon cng ty c li
tri khon hng li
tri khon i c
tri khon bo him
tri khon thu nhp cng nghip
tri khon cng nghip
tri khon c quan h vi ch s gi
c
tri khon bp bnh
tri khon c tnh u c cao
tri khon c mnh gi ln
tri khon di hn
tri khon c thng
tri khon th chp
tri khon cng ty hon tr lc o
hn
tri khon tham d (chia li)
tri khon khng li
tri khon vnh cu
tri khon khng c bo m
tri khon hng nht
tri khon u tin
tri khon c tham gia chia li
tri khon chnh ph
tri khon hon tr
tri khon chnh n, ci t
d tr chuc li tri khon

bond fund
bond paid up by instalments
escrow bond
escrow bond
exchequer bond
expense on bond issue
extended bond
extendible bond
financial bond
flat bond
flexible bond
flower bond
funding bond
funding bo nd
funding bond
general mortgage bond
general obligation bond
gilt-edged bond
gilt-edged bond
guarantee bond; guaranty bond
government guaranteed bond
guaranteed bond
hereditable bond
guaranteed income bond
high-yield bond
inactive bond
income bond
irrigation bond
internal bond
interest-bearing bond
interest bond
interchangeable bond
insurance bond
industrial revenue bond
industrial bond
indexed bond
junk bond
junk bond
large bond
long bond; long-term bond
lottery bond
mortgage bond
non-callable bond
participating bond
passive bond
perpetual bond
plain bond
prime bond
priority bond
profit-sharing bond
public bond
refunding bond
reorganization bond
reserve for bond redemption

tri khon chuc li

tri khon thu tin trc
tri khon bo m
tri khon trc vt
tri khon ng yn Nht
tri khon ngn hn (trong vng thi
gian 5 nm)
tri khon qu tr n
tri khon n nh theo tr gi tin t
tri khon tn dng
tri khon c k hn duy nht, c
nh
tri khon bo m
tri khon thu gom
Tri khon bng Anh
tri khon thng nht
tri khon n v ghi s
tri khon cng ty khng c bo m
tri khon khng phiu li
tri khon khng sinh li
tri phiu khng km iu kin
tri phiu tch cc
nhm mua bn tri phiu tch cc
tri phiu li sut c th iu chnh
tri phiu c quan nh nc
tri phiu nin kim
tri phiu v thi hn
tri phiu chnh lch gi
tri phiu c chp thun
tri phiu c bo hnh
tri phiu c bo lnh
tri phiu -la c
tri phiu ca nh ng cc
tri phiu c php pht hnh
tri phiu th chp theo nh mc
tri phiu nh
tri phiu bo lnh
tri phiu u gu
ch n tri phiu
phiu li tri phiu
s i tri phiu
hp ng tri phiu
giy chng tri phiu
ngi mi gii tri phiu
trn c s tri phiu
giy vay n (trc khi pht hnh tri
phiu)
tri phiu v danh
ngi ch n tri phiu
ngi ch tri phiu (ca mt hi,
mt cng ty)
cnh giao dch tri phiu
gi chit khu tri phiu
s tch ly gi chit khu tri phiu
gi chit khu tri phiu cha tr dn
s pht hnh tri phiu
th trng pht hnh tri phiu
chi ph pht hnh tri phiu

retired bond
retractable bond
salvage bond
salvage bond
samurai bond
short bond
sinking fund bond
stabilized bond
trust bond
term bond
surety bond
stripped bond
Sterling bond
unified bond
unit of account bond
unsecured bond
zero coupon bond
zero-interest debenture bond
absolute bond
active bond
active bond crowd
adjustable-rate bond
agency bond
annuity bond
annuity bond
arbitrage bond
assented bond
assumed bond
assumed bond
Aussie bond
authority bond
authorized bond
authorized mortgage bond
baby bond
bailout bond
bear bond
bond creditor
bond coupons
bond conversion
bond contract
bond certificate
bond broker
bond basis
bond anticipation note
bearer bond (bb)
bond creditor
bond creditor
bond crowd
bond discount
bond discount accumulation
bond discount unamortized
bond floatation
bond floatation market
bond insurance expenses

s u t tri phiu
ph tn pht hnh tri phiu
tri phiu pht hnh
th trng tri phiu
phiu tri phiu
s (hiu) tri phiu
giy y nhim tri phiu
nh gi tri phiu
nh hng tri phiu
nh cp tri phiu
t s tri phiu
quyt nh pht hnh tri phiu
qu hon tr tri phiu
phiu t mua tri phiu
s t mua tri phiu
hon i tri phiu
bng tri phiu
ngi tn thc tri phiu
dch v tn thc lin quan n cc tri
phiu
s bao tiu tri phiu
ty ra tri phiu
sut thu li tri phiu
ngi gi tri phiu
tri phiu c th thu hi
tri phiu ph sn (tri phiu c)
tri phiu c th chuc li
tri phiu hon tr mt ln
tri phiu ch Bun
tri phiu u b
tri phiu ghi s
tri phiu hon tr ty
tri phiu thng bo hon tr
tri phiu c chuc li
tri phiu vn
tri phiu (cng ty) th chp ng
sn
tri phiu th
tri phiu trn
tri phiu trn (khng c ch k,
khng c con du)
tri phiu bo m
tri phiu tn thc th chp
tri phiu song trng bo m
tri v th chp bng tri phiu
tri phiu c hng ha bo m
tri phiu c iu kin
tri phiu hp nht
tri phiu th chp hp nht
tri phiu c th tr chm (vn, li)
tri phiu tn lu
tri phiu thng thng
tri phiu chuyn i
tri phiu cng ty
tri phiu cng ty
tri phiu c cung
tri phiu c km phiu tr li

bond investment
bond issue cost
bond issued
bond market
bond note
bond number
bond power
bond rating
bond rating
bond rating
bond ratio
bond resolution
bond sinking fund
bond subscription
bond subscription
bond swap
bond table
bond trustee
bond trusteeship
bond underwriting
bond washing
bond yield
bondholder
callable bond
busted bond
callable bond
bullet bond
bulldog bond
bull bond
book entry bond
callable bond
callable bond
called bond
capital bond
chattels mortgage bond
city bond
clean bond
clean bond
collateral bond
collateral trust bond
combination bond
collateralized bond obligation
commodity-backed bond
conditional bond
consolidated bond
consolidated mortgage bond
continued bond
continued bond
conventional bond
convertible bond
corporate bond
corporate bond and debenture
coupon bond
coupon bond

tri phiu cung

phiu li tri phiu
tri phiu bn l
tri phiu c cung li hin hnh

coupon bond
coupon of bond
currency bond
current coupon bond

tri phiu c mc m
tri phiu c k hn c nh
tri phiu chuyn n
tri phiu chit khu cao
tri phiu c th gia hn
tri phiu li sut tng dn
tri phiu li tr sau
tri phiu chnh thc
tri phiu gp
tri phiu chit gi
tri phiu chit khu
tri phiu chit khu (c bn di
bnh gi)
tri phiu (vit bng) -la
tri phiu la
tri phiu rt tin (tri phiu
thm hon vn)
tri phiu rt thm
tri phiu lng t
tri phiu c bo lnh
tri phiu c chp thun
sut li tc tng ng tri phiu
tri phiu li trt
tri phiu Chu u
tri phiu nh ch ch yu
tri phiu hon i
tri phiu cng kh
tri phiu kho bc
chi ph pht hnh tri phiu
tri phiu gia hn
tri phiu trin hn hon tr
tri phiu hoa
tri phiu ngoi quc
tri phiu nc ngoi
tri phiu c cung li hon ho
tri phiu chc nng
tri phiu th chp ton b
tri phiu bo m chung
tri phiu vng
tri phiu nh nc
tri phiu ngi gi
tri phiu c bo m
tri phiu bo m thu nhp
tri phiu u t c bo m
tri phiu c bo m
tri phiu sut li tc cao
tri phiu da vo thu nhp ca bnh
vin
tri phiu xy dng nh
tri phiu xy nh xng
tri phiu khng nng ng
tri phiu khng nng ng
tri phiu li tc

cushion bond
date bond
debt-convertible bond
deep discount bond
deferrable bond
deferred bond
deferred interest bond
definitive bond
dirty bond
discount bond
discount bond
discount bond
dollar bond
dollar bond
drawn bond
drawn bond
dual currency bond
endorsed bond
enfaced bond
equivalent bond yield
escalator bond
Eurodollar bond
essential purpose bond
exchangeable bond
exchequer bond
exchequer bond
expense on bond issue
extended bond
extended bond
flower bond
foreign bond
foreign bond
full coupon bond
function bond
general mortgage bond
general obligation bond
gold bond
government bond
granny bond
guaranteed bond
guaranteed income bond
guaranteed investment bond
guaranty bond
high yield bond
hospital revenue bond
housing bond
housing bond
inactive bond crowd
inactive stock/bond
income bond

tri phiu ch s ha
tri phiu theo ch s thu nhp
tri phiu c k hu
tri phiu pht trin cng ngh
tri phiu hon tr nhiu ln
tri phiu c bo him
tri phiu chuyn i
tri phiu tr li
tri phiu tm thi
tri phiu quc t
tri phiu u t
tri phiu phm cp u t
tri phiu khng hon li
tri phiu khng hon li trc hn
tri phiu lin i chung v ring
tri phiu chung
tri phiu lin i
tri phiu cp thp
tri phiu cp thp v gi tr
tri phiu c tnh u c cao
tri phiu tm tm
tri phiu rung t
tri phiu theo th
tri phiu thu hu hn
tri phiu di hn
tri phiu c qun l
tri phiu c thi hn trung bnh
tri phiu a phng
tri phiu thnh ph
bo him tri phiu a phng
bo him tri phiu th
Hip hi Bo Him Tri Phiu Th
hip hi bo him tri phiu thnh
ph
tri phiu thu nhp th
quy tc chn tri phiu
tri phiu khng c o n
tri phiu khng c hon tr
tri phiu ghi tn
tri phiu khng ghi tn
tri phiu khng c chuc li
tri phiu khng th chuc li
tri phiu c
tri phiu hon tr ty
tri phiu thanh ton theo la chn
tri phiu c quyn la chn
tri phiu k danh
tri phiu chit tnh cao t u
tri phiu ngang gi
tri phiu theo mnh gi
tri phiu tit kim c thng
tri phiu c thng
tri phiu c chnh lch gi cao hn
tri phiu c b gi
tri phiu v thi hn
tri phiu vnh cu
tri phiu tr li bng tri phiu
tri phiu th ng

indexed bond
indexed-income bond
indorsed bond
industrial development bond
instalment bond
insured bond
interchangeable bond
interest bond
interim bond
international bond
investment bond
investment grade bond
irredeemable bond
irredeemable bond
joint and several bond
joint bond
joint bond
junk bond
junk bond
junk bond
junk bond
land bond
letter bond
limited tax bond
long bond
managed bond
medium-term bond
municipal bond
municipal bond
municipal bond insurance
municipal bond insurance
municipal bond insurance association
Municipal Bond InsuranceAssociation
municipal revenue bond
nine-bond rule
non refundable bond
non refundable bond
non-bear bond
non-registered bond
noncallable bond
not-callable bond
old bond
option(al) bond
option payment bond
optional bond
order bond
original issue deep-discount bond
par bond
par bond
premium savings bond
premium bond
premium bond
premium bon d
perpetual bond
perpetual bond
payment in kind bond
passive bond

tri phiu khng li

tri phiu d phn
tri phiu hng nht
tri phiu quyn gi u tin
tri phiu u tin
tri phiu v mc ch ring
tri phiu chia li nhun
tri phiu c tham gia chia li
tri phiu ti sn
tri phiu chnh ph
tri phiu ca s nh ca
tri phiu v mc ch cng
tri phiu c quyn tr li trc ngy
o hn
tri phiu c th hon tr (cho ngi
pht hnh)
tri phiu mua li, ti th c
tri phiu hon tr
pht hnh tri phiu mi thay th
tri phiu o hn
tri phiu o n
tri phiu ci t
tri phiu k danh
tri phiu k danh c cung li
tri phiu ghi danh
tri phiu t chc li cng ty
s hon li tin tri phiu o hn
d tr chuc li tri phiu
tri phiu c th rt li
tri phiu (da vo) thu nhp
tri phiu c bo m
tri phiu theo x ri
Tri phiu loi E
Tri phiu loi EE
Tri phiu loi HH
tri phiu kho bc ngn hn
tri phiu n
Qu tri phiu ring ca mt bang
(M)
tri phiu qu tr n
tri phiu c nh ring
ti khon tri phiu c bit
tri phiu hon tr bng thu hng
ha
tri phiu n nh
tri phiu ng du
tri phiu tng li mt ln

passive bond
participating bond
prime bond
prior-lien bond
priority bond
private purpose bond
profit sharing bond
profit-sharing bond
property bond
public bond
public housing authority bond
public purpose bond
put bond

tri phiu c li sut c nh

tri phiu rm
tri phiu ty thuc tin li c phn
tri phiu siu chm
tri phiu bo m
tri phiu sushi (pht hnh bng
ngoi t Nht)
tri phiu min thu
tri phiu a phng phi chu thu
Tri phiu th c thu ( Hoa K)

straight bond
straw bond
stripped bond
super sinker bond
surety bond
sushi bond

putable bond
reacquired bond
redeemable bond
refinancing of maturing bond
refunding bond
reorganization bond
registered bond
registered coupon bond
registered bond
reorganization bond
repayment of bond
reserve for bond redemption
retractable bond
revenue bond
secured bond
serial bond
Series E bond
Series EE bond
Series HH bond
short-term treasury bond
single bond
Single state municipal bond fund
sinking fund bond
special assessment bond
special bond account
special tax bond
stabilized bond
stamped bond
step-up bond

tax-free bond
taxable municipal bond
taxable municipal bond

tri phiu theo hp ng

tri phiu nh k (di hn)
tri phiu doanh thu ph giao thng
tri phiu thu nhp l ph
tri phiu th chp a phng
tri phiu c th chuyn nhng
tri phiu tn kho
tri phiu ca ngi th thc
tin chit khu tri phiu cha c
khu tr
tri phiu v thi hn
tri phiu hp nht
tri phiu th chp cha pht hnh
tri phiu n v ghi s
tri phiu hp nht
tri phiu/chng khon hp nht
tri phiu thu bt nh
tri phiu c th dng mua c phiu
thng
tri phiu kh dng
tri phiu da vo thu nhp dch v
cng cng
tri phiu hon tr kh bin
tri phiu li sut kh bin
tri phiu c chia li
tri phiu yanki
th trng tri phiu yanki
tri phiu khng c cung
tri phiu khng li coupon
tri phiu khng c phiu li
tri phiu khng cung
tri phiu c chit khu cao
im thng nghip
hip nh mu dch b tr
hip nh mu dch b tr xut nhp
khu
bun bn qu cnh trc tip
bun bn trc tip
bun bn b tr
bun bn ven bin
chng khon lu k
gp c phiu
tch c phiu
i tn c phiu
c phiu chuyn i
c phiu thng
c phiu pht hnh thm
c tc bng c phiu
chuyn giao ghi s ti khon
cm c v gii ta cm c chng
khon
chuyn khon chng khon
rt chng khon
k gi chng khon
lu k chng khon
chng ch qu

tender bond
put option
term bond
toll revenue bond
toll revenue bond
town hall bond
transferable bond
treasury bond
trustee bond
unamortized bond discount
undated bond
unified bond (orstock)
unissued mortgage bond
unit of account bond
united bond
united bond/stock
unlimited tax bond
usable bond
usable bond
utility revenue bond
variable redemption bond
variable-rate bond
with-profits bond
yankee bond
yankee bond market
zero coupon bond
Zero Coupon Bond
zero-coupon bond
zero-coupon bond
zero-interest debenture bond
market trade place
compensation trade agreement
import export compensation
agreement
direct transit trade
direct trade
compensation trade
coasting trade
deposited securities
securities consolidation
securities split
securities renaming
convertible share
bonus share
additional share
shares dividend
book-entry transfer
securities pledging and pledge lifting
securities transfer
securities withdrawal
securities consignment
securities depository (services)
fund certificate

li th hay im c o trong chin

lc bn hng
chi ph gia tng thc
chi ph vn tng thm
trao i mt trng hp mua bn n
giy n
hi phiu i ngoi
giy hn tr tin
ngn hng hon tr c ch nh
tr tin trc mt phn
tin mt tr trc (nh tin t cc)
khon chi v th tc
thanh ton theo tin cng vic
chng th rt vn
s v s hiu ti khon l trnh
chin tranh, nh cng, bo ng,
dn bin
cho d hon cp cu cng hay
cha
cho d hon thnh kim dch hay
cha
cho d hon thnh hi quan hay
cha
c tn tht ring
chuyn tin bng in c hon bi
chuyn tin bng in
mt trm, mt cp v khng giao
hng
tng thit hi
phiu chuyn tin in bo
Hip hi Vin thng ti chnh lin
Ngn hng Quc t
Tng Lin on Gim nh
tu container bc d hng bng cu
dn
bc d hng bng cu dn
bin lai hng ha
kim tra trc khi gi hng
cng bc d
ni d hng
ngi thu chuyn ch khng tu
bin lai thuyn ph
ngi thu vn chuyn lin hp
khng vn n ch
vn n ch (vn n thc do
ngi chuyn ch thc cp)
tu container bc d qua mn
bc d qua mn
tu ch s lan
vn n ngi gom hng; vn n
nh
H thng u i Ph cp
hp ng gi c nh

unique selling point (USP)

incremental cost
incremental cost of capital
debenture stock
debenture
bill of exchange
promissory note
nominated reimbursing bank
payment on account
down payment
closing cost
progress payment
Certificate of Drawdown
routing number and account
number
war, strike, riot, civil commotion (RCC)
whether in berth or not (WIBON)
whether free pratique or not (WFPON)
whether cleared customs or not
(WCCON)
with particular average (WA)
telegraphic transfer reimbursement
(TTR)
telegraphic transfer (T/T)
thief, pilferage and non-delivery (TPND)
total loss (TL)
telegraph money order (TMO)
Society for Worldwide Interbank
Financial Telecommunication (SWIFT)
Society of General Supervision (SGS)
Roll on/Roll off container ship (RO-RO
Cship)
Roll on/Roll off (RO-RO)
receipt of goods (ROG)
pre-shipment inspection (PSI)
port of debarkation (POD)
place of discharge (POD)
non-vessel operating common carrier
(NVOCC)
Mates receipt (M/R)
multmodal or combined transport
operator (MTO) (CTO)
Master Air Waybill (MWB)
Master Bill of Lading (MBL)
Lift on/Lift off container ship (LO-LO
Cship)
Lift on/Lift off (LO-LO)
lighter aboard ship (LASH)
House Bill of Landing
Generalized System Preferences (GSP)
fixed price contract (FPC)

Dziu kin bo him min tn tht b

phn
Ch tu khng chu ph d hng
Ch tu khng chu ph bc v d
hng
Ch tu khng chu ph bc hng
vn n lin hp theo mu FIATA
thi gian d kin n
trng ti ton b (trng ti brutto ca
tu)
trng ti thc ch hng (trng ti
nettto ca tu)
trng ti tu
Tr tin i ly chng t (nh thu
km chng t tr ngay)
ph hon tr container
Lnh giao hng
Giao hng trn tu ti cng n quy
nh
Giao hng ti cu cng quy nh
Giao hng ti bin gii
nh thu km chng t tr chm
tr tin ngay khi t hng
trng lng thng mi
bi container
Tr tin mt ngay
Tr tin ngay khi giao hng
hp ng thu container
Tr tin trc khi giao hng
Tr tin ngay khi giao chng t
Cc tnh chung cho mi loi hng
h thng iu ha [hi quan]
Ch Thu quan u i c Hiu
lc Chung
ngi nhn hng [giao nhn hng
ha]
vn n nhn hng gi
vn n rt gn
vn n hn hp
vn n theo hp ng thu tu; vn
n lng trng
vn n a ht
vn n sut
vn n i thng
vn n xut trnh
vn n theo lnh
vn n ch danh
ha n chiu l
ha n chi tit
ha n chnh thc
ha n tm thi
ha n thng mi
th d khng
Bng k hng ha thiu hoc tha so
vi lc khai ca tu
Bin bn kt ton nhn hng
Bin bn xc nhn hng ha h

Free from particular average (FPA)

Free Out (FO)
Free In and Out (FIO)
Free In (FI)
FIATA combined transport B/L
Estimated Time of Arrival (ETA)
All told dead weight Tonnage (DWT)
cargo dead weight
dead weight (DW)
Documents Against Payment (D/P)
drop-off charges (DOC)
Deliver Order (D/O)
Delivered Ex-Ship (DES)
Delivered Ex-Quay (DEQ)
Delivered At frontier (DAF)
documents against acceptance (D/A)
Cash With Order (CWO)
commercial weight (CW)
container yard (CY)
Cash On Hand (COH)
Cash On Delivery (COD)
Container Leasing Contract (CLC)
Cash Before Delivery (CBD)
Cash Against Documents (CAD)
Commodity Box Rate (CBR)
Freight of All Kinds (FAK)
Harmonized System (HS)
Common Effective Preferential Tariff
(CEPT)
consignee
Received for Shipment B/L
Short B/L
Combined B/L
Charter party B/L; Blank back B/L
Local B/L
Through B/L
Direct B/L
Bearer B/L
B/L to order
B/L to a named person
proforma invoice
detailed invoice
final invoice
provisional invoice
commercial invoice
letter of reservation
Certificate of short overlanded cargo
(CSC) and outturn report
report on receipt of cargo (ROROC)
cargo outturn report (COR)

hng, c do tu gy nn
Lnh giao hng
bi ng hng container
gi hng xp di mt container
gi hng xp nguyn mt container
chuyn ri ro
giao ti cu cng [pt chuyn ch]
giao ti tu [pt chuyn ch]
tin hng, bo him v cc ph [pt
chuyn ch]
tin hng v cc ph [pt chuyn
ch]
giao trn tu [pt chuyn ch]
giao dc mn tu [pt chuyn ch]
giao hng cha np thu [pt chuyn
ch]
giao hng cha np thu [pt chuyn
ch]
giao ti bin gii [pt chuyn ch]
tin chuyn ch v bo him tr
ti [pt chuyn ch]
tin chuyn ch tr ti [pt
chuyn ch]
giao cho ngi chuyn ch [pt
chuyn ch]
giao ti xng [pt chuyn ch]
chuyn ch a phng thc
chng t vn ti khng th giao dch
chng t vn ti
k phiu c th chuyn nhng c
ht lng hn ngch
thu sut ngoi hn ngch
phng thc m ca th trng ti
thiu
khi lng nhp khu thc t ca
giai on c s
ho n bu in gi chng t
k hu trng
vn n nhn hng xp
vn n xp hng
khng cho php chuyn ti
cng d hng
cng xp hng
ngi tr tin [hi phiu]
ngi k pht [hi phiu]
ho n lnh s
th tn dng xc nhn
th tn dng gip lng
th tn dng khng th hu ngang
th tn dng c th hu ngang
ngn hng pht hnh
ngn hng thng bo
Quy tc v Thc hnh thng nht Tn
dng chng t
dziu khon min tr
kim kin hng ha
giy chng nhn v sinh

D/O (Delivery Order)

CFS (container freight station)
LCL (less than a container load)
FCL (full container load)
transfer of risks
DEQ (Delivered Ex-Quay)
DES (Delivered Ex-Ship)
CIF (Cost Insurance and Freight)
CFR (Cost and Freight)
FOB (Free On Board)
FAS (Free Alongside Ship)
DDP (Delivered Duty Paid)
DDU (Delivered Duty Unpaid)
DAF (Delivered At Frontier )
CIP (Carriage and Insurance Paid To )
CPT (Carriage Paid To )
FCA (Free Carrier)
EXW (ex-works)
multimodal transport
non-negotiable transport documents
transport documents
negotiable note
quota fill
over-quota tariff rate; out-of-quota tariff
rate
minimum access
actual imports of base period
courier receipt
blank endorsed
received for shipment B/L
shipped on board B/L ()
transshipment prohibited
port of discharge
port of loading
drawee
drawer
consulars invoice
confirmed L/C
back-to-back L/C
irrevocable L/C)
revocable L/C)
opening/issue bank
advising bank
The Uniform Customs and Practice for
Documentary Credits (UCP)
exclusion clause
merchandise Parcel Inspection
sanitary certificate

giy chng nhn kim dch sn phm

ng vt
giy chng nhn phn tch
giy chng nhn trng lng v cht
lng
giy chng nhn kh trng; giy
chng nhn hun trng
nh thu gi n
bn c phn khi mo
tn dng th tun hon
tn dng th tr dn
tn dng th tr chm
tn dng th tr ngay
nh thu bng cch iu kin khc
nh thu chp nhn hi phiu
nh thu hi phiu tr ngay
nh thu xut, nhp khu
ch so gia chi tieu tieu
dung ca nhan
ch so gia tieu dung
hn ngch tuyt i
thu sut trong hn ngch
c ch hn ngch thu quan
[chng khon] dzang c chiu hng
gi ln
an nh mc khong che
ban hanh
bn khng
bn sau khi s hu
bn tho c phiu
bn trc khi s hu; bn khng*
bn trc mua sau; bn ri mua
bng cn i k ton
bng cn i k ton
bao che
bo chi ngn hang
bai nhiem
bai nhiem
ban bao cao tai chnh
ban bao cao thu nhap
ban chiet tnh
ban ngoai te
ban ieu le
ban sao trch luc
ban trch luc
ban, mua tra gop
bang chiet tnh
bao cao nh ky
bao hiem lao ong
bao hiem nhan tho
bao hiem nhan tho
bao hiem tai san
bao hiem y te
b quyet, sang kien

animal product sanitary inspection

certificate
analysis certificate
weight and quality certificate
fumigation certificate
inward collection
equity carve-out
revolving L/C
deffered L/C
usance L/C
at sight L/C
D/OT collection (Document on Other
Conditions)
D/A collection (Document on
Acceptance)
D/P collection (Document against
Payment
collection
personal consumption expenditures
price index (PCEPI)
consumer oprice index (CPI)
absolute quota
in-quota tariff rate
tariff quota; tariff-rate quota
plus tick
verify the maximum limit
promulgate (v) promulgation
short selling; (to) sell [shares] short
long sale
stampede-selling; (to) sell [shares]
stampede
short sale; short
short position
balance sheet
balance sheet
screen
bankers acceptance
terminate
dismiss dismissal (n)
financial statement
income statement
breakdown; price split
foreign currency sale
charter
extracted copy
extracted copy
sell, buy on installments / on installment
credits
breakdown
periodical report
labor insurance
human life insurance
human life insurance
property insurance
medical insurance
know-how

bien phap hanh chnh

bin php d tr bt buc
bnh quan gia quyen
bo ho s
Bo luat Dan s
bo sung giay phep
cap giay phep
cc khon u t ti chnh di
hn
cc khon u t ti chnh ngn
hn
cc khon gim tr
cc khon phi thu
cc khon phi thu khc
cc khon th chp, k cc, k
qu di hn
cc khon th chp, k cc, k
qu ngn hn
cc loi phiu c ghi tn
cm by u c gi xung
cam ket thanh toan
cham dt hoat ong
ch nh [nhan s]
cho gi chng khon cao bt
ng; vy mua
che o bao am
che o hach toan
che o mien tr
che o mien tr ngoai giao
che o ai ngo
che o u ai
chenh lech
chenh lech mua ban chng
khoan
chnh lch t gi
chnh lch t gi
Chi cuc Kiem Lam
chi nhanh
chi ph bn hng
chi ph bn hng
chi ph bt thng
chi ph bt thng
chi ph bao ho lao ong
chi ph ch kt chuyn
chi ph ch kt chuyn
chi ph hot ng ti chnh
chi ph hot ng ti chnh
chi ph hp ly
chi ph hp ly
chi ph phi tr
chi ph phi tr
chi ph qun l doanh nghip
chi ph qun l doanh nghip
chi ph quang cao
chi ph sn xut kinh doanh d
dang

administrative measure
reserve requirement
weighted average
documentation; dossier
Civil Code
supplement a license supplement
issue a license issuance
long-term financial assets
short-term investments
revenue deductions
receivables
other receivables
long-term mortgages, collateral,
deposits
short-term mortgages, collateral,
deposits
registered securities
bear trap
covenant
terminate the operation termination of

appoint appointment (n)

bear hug
guarantee
accounting system
immunity treatment
diplomatic immunity
preferential treatment
incentive
differential
difference between the buying and
selling price of stocks
exchange rate differences
exchange rate differences
Ranger Sub-Department
branch
sales expenses
sales expenses
extraordinary expenses
extraordinary expenses
expenses for labor protection
deferred expenses
deferred expenses
expenses for financial activities
expenses for financial activities
reasonable expenditures
reasonable expenses
accrued expenses
accrued expenses
general and administrative expenses
general and administrative expenses
advertising cost
work in progress

chi ph sn xut kinh doanh d

dang
chi ph tr trc
chi ph tr trc
chi ph tra trc
chi ph von bnh quan gia
quyen
chi ph xy dng c bn d dang
chi ph xy dng c bn d dang
ch s ti chnh
ch s ti chnh
chi s nghiep
chi s nghip
chi s nghip
chia
chia tach
chiet khau ban hang
chin lc ni lng tin t
chin lc thu hp tin t
chnh sach nganh
chng t
chng t
ch ti khon
ch th pht hnh
ch th pht hnh tn dng c
uy tn cao
ch th pht hnh tri phiu
chng khon c lin quan n
vng
chng khon c s
chng khon khng ng k tn
ngi s hu
chng th k thc
chu tr
chuyen giao cong nghe
chuyen lo
chuyen li nhuan ra nc
ngoai
chuyen nhng tai san
chuyen nhng von
chuyen oi [hinhf thc au
t]
chuyen quyen s dung at
chuyen quyen s hu tai
san
chuyn sc
c cau chi tieu cua chnh
phu
c cau nganh
c che bao cap
c phiu qu
c phiu qu
c phiu v danh
c quan cap tnh
c quan ai dien ngoai giao
c quan ngang bo
c s kinh doanh buon

work in progress
prepaid expenses
prepaid expenses
pre-paid expenses
weighted average capital costs
construction in progress
construction in progress
financial ratios
financial ratios
administrative cost
non-business expenditures
non-business expenditures
division
division
sales discount
expansionary policy
contractionary policy
sectoral policy
document
document
depositor
issuer; issuing entity
high credit issuer
bond issuer
gold-related stock
underlying stock
bearer form
certificate of deposit (CD)
preside over
technology transfer
loss remittal; to carry losses (to the next
year)
transfer profits abroad
property transfer
capital transfer
convert [the form of investment]
transfer of land use right
transfer of property ownership right
(to) clear checks
composition of government expenditure
sub-sector composition
subsidy mechanism
treasury stock
treasury stock
bearer stock
provincial-level organ
diplomatic representative agency
ministerial-level organ
trip trader

= share / bond [v danh]

chuyen
c s kinh doanh buon
chuyen
co ong
co phan hoa
co phieu thong thng
co tc
cong nhan vien chc
cong ty co phan
cong ty co phan
cong ty co 100% von nc
ngoai
cong ty hp doanh
cong ty hp doanh
cong ty lien doanh
cong ty trach nhiem hu
han
con dau
cng c c gi tr nh tin
cng c, dng c trong kho
co hieu lc
Cc D tr Lin bang
u t chng khon di hn
u t chng khon ngn hn
u t ngn hn khc
iu ho cung tin t
doanh nghiep Nha nc
doanh nghiep t nhan
doanh nghiep va va nho
doanh thu
doanh thu ban hang
doanh thu thuan
doanh thu thun
doanh thu tng
dch vu bu ien
dch vu hang hai
dch vu hang khong
dch vu quang cao
dch vu tn dung
dch vu t van
d toan ngan sach
d phng gim gi hng tn kho
dzay gia cao trong chuyen
nhng tai san, sang ten
dzang ky kinh doanh
dzp ng lng lu hnh theo
nhu cu co gin
dzu t chng khon di hn
dzu t chng khon ngn hn
dziem ban le; ca hang
ban le
dzieu c
dzieu c quoc te
dznh mc bo chng
dzn v tnh: triu ng
dzng tin c kh nng chuyn
i
dzng tin mnh

trip-business establishment
stockholder; shareowner
equitization; privatization
common stock
dividend
official(s) and public servant(s)
joint-stock company
holding company; joint-stock company
100% foreign owned company
partnership company
partnership
joint-venture company
limited liability company
seal
money-market instrument
Instruments and tools
enter into force
Federal Reserve System
long-term security investments
short-term security investments
other short-term investments
money supply regulation
State-owned enterprise (SE)
private enterprise
small- and medium-scale enterprise
turnover
cost of goods sold
net turnover
net revenue
gross revenue
courier services
maritime services
aviation services
advertising services
credit services
consultancy services
budget estimates
provision for devaluation of stocks
gazumping
business registration
currency furnishing meeting complete
elasticity for economic demands
long-term security investments
short-term security investments
retail shop; point of sale
international treaty
international treaty
current margin requirements
figures in: millions VND
convertible currency
hard currency

dzng tin yu
ep gia thap trong chuyen
nhng tai san, sang ten
gi vn bn hng
giay chng nhan ang ky
kinh doanh
giay uy quyen
gim gi bn hng
gim st v kim tra ngn hang
thnh vin
gia nhap tai ca khau
gia thap nhat trong au
gia
gia thc te xuat kho
gia tra mot lan
gia tr hien rong
giai the
giai trnh
giam gia ban hang
giam gia chng khoan
giam gia hang ton kho
giam ho
giy bc
gii tham quyen
hng bn b tr li
hng gi i bn
hng gi i bn
hng ho tn kho
hng mua ang i trn ng
hng tn kho
hao mn lu k ti sn c nh
hu hnh
hao mn lu k ti sn c nh
thu ti chnh
hao mn lu k ti sn c nh
v hnh
hang hoa khong chu thue
hang mien thue
hang qua canh
hang ton kho
hang xuat khau
he thong tnh tien ban le
Hiep nh Tranh anh Thue
Hai Lan
ho s hp le
hoi ong thanh vien
hoan thue
hoan thue gia tr gia tang
hp nhat
hp nhat
hp ong hp doanh
hp tac xa
hoa n
hoa n
huy bo giay phep
huy bo, bai bo (luat)
huy ong
huy ong von

soft currency
gazundering
cost of goods sold
Certificate of Business Registration
power of attorney
sales rebates
(to) supervise and examine member
banks
import price at border gate
upset price
real ex-storehouse price
one-time paid off price
net present value
dissolve (v), dissolution (n)
provide explanations on [matters]
reduction of selling price
stock depreciation
inventory depreciation
guardianship
note
authorities
sales returns
goods in transit for sale
goods in transit for sale
merchandise inventory
purchased goods in transit
inventory
depreciation of fixed assets
depreciation of leased fixed assets
depreciation of intangible fixed assets
non-taxable items
duty-free goods
transited goods
inventory
export goods
retail POS system
Double Tax Treaty
legitimate file
members council
tax reimbursement / refunds
VAT drawback
unification
uniting
business cooperation contract
co-operative
invoice
voucher
cancel a license
repeal
mobilize (v)
mobilize capital; capital mobilization

NPV

ke bien tai san

ke toan tong hp
ket d
ket d cuoi nam
khau hao nhanh ve tai san
co nh
khau hao tai san co nh
khau hao tai san co nh
khai man thue
khai thue
khieu nai
khieu nai
khieu nai ve thue
khon u t ti chnh di hn
khon u t ti chnh ngn hn
khon gim tr
khon phi thu
khon phi thu khc
khon ti chnh
khon th chp, k cc, k qu
di hn
khon th chp, k cc, k qu
ngn hn
khoan phai thu
khoan phai tra
khoan trch
khoan trch trc vao chi ph
khoang d phong
khoang trch
khoan d phong
kiem ke
kiem ke hang hoa
kiem ke tai chnh
kiem kien
kiem toan
kinh doanh bat ong san
kinh doanh tro chi co
thng
kinh ph Cong oan
k phiu cng ty
ky tnh thue
ky tnh thue
li l
li sut bo chng
li sut cho cho vay
li sut chit khu
li sut chng th k thc
li sut c bn
li sut k phiu cng ty
li sut LIBID (li sut u vo;
li sut huy ng)
li sut LIBOR (li sut cho cho
vay)
li sut lin ngn hang
li sut qua m
li sut tit kim

confiscate the property

general ledger
balance
year-end balance
prompt depreciation of fixed assets
amortization of fixed assets
depreciation of fixed assets
false tax declaration
tax declaration
claim
petition
tax complaint
long-term financial assets
short-term investments
revenue deduction
receivables
other receivables
financials
long-term mortgages, collaterals,
deposits
short-term mortgages, collaterals,
deposits
account receivable / collectable
account payable
extracted expenses
amount extracted and booked in
advance into expenses
reserve
extract
provision
inventory (v)
stock-taking
financial audit
tally of cargo
auditing
real estate business
bonus game business
Trade Union funds
commercial paper
term of charging taxes
tax period
income statement
call money rate
offered rate
discount rate
certificate of deposit rate (CDs rate)
prime rate; base rate
rate on commercial paper
LIBID rate

London Inerbank Bid Rate

LIBOR rate

London Inerbank Offer Rate

interbank offer rate

Federal funds rate; Fed funds rate;
overnight rate
passbook rate

li sut tri phiu chnh ph

ngn hn
li tch lu
lm h tng thc y vic hot
ng chuyn nhn sc
lai suat
lai suat thng mai tham
chieu
lai tien gi
lai ve chuyen nhng
lenh xuat hang
lien minh hp tac xa
lien i
lo nam trc chuyen sang
li nhun bt thng
li nhun bt thng
li nhun cha phn phi
li nhun cha phn phi
li nhun thun
li nhun thun
li nhun tng
li nhun tng
li nhun trc thu
li nhun trc thu
li nhun t hot ng sxkd
li nhun t hot ng SXKD
li nhun t hot ng ti chnh
li nhun t hot ng ti chnh
li nhuan chuyen ra nc
ngoai
li nhuan gi lai
li nhuan gi lai nc
ngoai
Luat Canh tranh
Luat Giao dch ien t
luat thue doanh thu
Luat Thue S dung at
lun chuyn qu gia cc ngn
hang trong h thng
lu chuyn tin t
man khai
may oc ma vach
mien nhiem
mc chap nhan lo
mc khong che
mc tieu hao vat t
mc tran
mua trc bn sau; mua ri bn
nang lc hanh vi dan s
at thoa thuan
anh thue
nen kinh te a thanh phan
theo hng xa hoi chu
ngha
nen kinh te tap trung
ngan lu
ngan sach Nha nc
nganh nghe kinh doanh chnh

treasury bills rate; T-bills rate

accrued interest
(to) promote and facilitate the clearance
and collection of checks
interest rate
commercial interest reference rate
interests from savings
interests from capital transfers
purchase order
co-operative union
(to be) concerned (to )
previous loss carried down
extraordinary profit
extraordinary profit
retained earnings
retained earnings
net profit
net profit
gross profit
gross profit
profit before taxes
profit before taxes
operating profit
operating profit
profit from financial activities
profit from financial activities
profit transferred abroad
retained earnings
profit retained abroad
Law on Competition
Law on Electronic Transactions
law on revenue tax
Law on Land Use Tax
transfers of funds of funds between
banks
money moving
false declaration
barcode reader
remove
drawdown
limit
material wastage
ceiling
long position
civil capability
reach a consensus
levy a tax
socialist oriented multi-sectorial
economy
centralized economy
cash flow
State Budget
main line / scope of business

ngy o hn
ngy tr li ghi trn tri phiu
ngh nh
ngha vu
ngi cho thue nha, cho
thue at
ngi thue nha, thue at
ngi cp tn dng
ngi u t gi xung
ngi lc quan v tnh hnh tin
t; ngi u t gi ln
ngi mua tr tin trc
ngi mua tr tin trc
ngun kinh ph s nghip
ngun kinh ph s nghip
ngun kinh ph s nghip nm
nay
ngun kinh ph s nghip nm
nay
ngun kinh ph s nghip nm
trc
ngun kinh ph s nghip nm
trc
ngun kinh ph, qu khc
ngun vn ch s hu
ngun vn ch s hu
ngun vn kinh doanh
ngun vn kinh doanh
nguyen tac nhat tr
nguyn gi ti sn c nh hu
hnh
nguyn gi ti sn c nh hu
hnh
nguyn gi ti sn c nh thu
ti chnh
nguyn gi ti sn c nh thu
ti chnh
nguyn gi ti sn c nh v
hnh
nguyn gi ti sn c nh v
hnh
nguyn liu, vt liu tn kho
nguyn liu, vt liu tn kho
nh u t tri phiu
nh kinh doanh tin t
nhn sc
nha au t a c cap
phep
ieu chnh giay phep
ieu le
ieu tra hnh s
n
n
n
n

di
di
di
di

hn
hn
hn n hn tr
hn n hn tr

maturity; maturity date

coupon date
decree
obligation
lessor
lessee
creditor
bear; bearish (n) (n) [inf. ]
bull (n); bullish (n) [inf. ]
deferred revenue
deferred revenue
non-business expenditure source
non-business expenditure source
non-business expenditure source,
current year
non-business expenditure source,
current year
non-business expenditure source, last
year
non-business expenditure source, last
year
other funds
owners' equity
owners' equity
stockholders' equity
stockholders' equity
principle of consensus
fixed asset costs
fixed asset costs
leased fixed asset costs
leased fixed asset costs
intangible fixed asset costs
intangible fixed asset costs
raw materials
raw materials
bondholder
money market trader
(to) collect checks
licensed investor
adjust, amend a license adjustment,
amendment
charter
put under investigation for criminal
liability
long-term liabilities
long-term liabilities
current portion of long-term liabilities
current portion of long-term liabilities

n di hn khc
n khc
n ngn hn
n ngn hn
n phi tr
n phi tr
oi tng chu thue
nop thue
nop thue
n bo sot khong ghi
n kho oi
n phai tra
n hang ton ong
phan gop
phi thu ca khch hng
phi thu ca khch hng
phi tr cc n v ni b
phi tr cc n v ni b
phi tr cho ngi bn
phi tr cho ngi bn
phi tr cng nhn vin
phi tr cng nhn vin
pham vi hoat ong
pha san
Phap lenh ve Du lch
phat hanh co phieu lan
au ra cong chung
ph thu them
phieu chuyen nhng phan
hun
phieu kiem kien
phng phap khau tr thue
phng phap khau tr thue
phng phap tnh trc tiep
phng phap tnh trc tiep
phng thc tra gop
phu ph
phu thu
phu thu
quay tnh tien
qun l cc khon d tr bt
buc ca ngn hang thnh vin
quan ly Nha nc
qu u t pht trin
qu u t pht trin
qu d tr
qu d tr
qu khen thng v phc li
qu khen thng v phc li
quyen an nh thue
quyen han
quyen han phap ly
quyen li phap ly
quyen s dung tai san
quyen s hu cong nghiep
quyet nh
quyet toan tai chnh

other long-term liabilities

other payables
short-term liabilities
short-term liabilities
liabilities
liabilities
taxable article
tax payment
tax payment
inadvertently unrecorded debt
bad debt
payable debt
outstanding invoice
contribution share
receivables from customers
receivables from customers
intra-company payables
intra-company payables
trade creditors
trade creditors
payables to employees
payables to employees
scope of operation
bankruptcy
Ordinance on Tourism
initial public offering
additional charge
share transfer form
tally sheet
tax subtraction method
tax reduction method
direct addition method
direct addition method
installment credit form
additional charge
sub-collection
additional levy
check-out counter; checkout (UK);
checkstand (USA)
holding of the legal reserves of the
member banks
State management
investment and development fund
investment and development fund
reserve fund
reserve fund
welfare and reward fund
welfare and reward fund
authority to define tax
right
legal rights
legal interests
property use right
industrial property rights
decision
fiancial finalization

IPO

quyet toan thue

quyet toan thue
quy bao hiem xa hoi
quy au t
ra gi mua bng c
sn lung gi xung
sap nhap
sap nhap
sap nhap [cong ty]
so thue con thieu
ti khon bo chng
ti sn
ti sn
ti sn c nh
ti sn c nh
ti sn c nh hu hnh
ti sn c nh hu hnh
ti sn c nh thu ti chnh
ti sn c nh thu ti chnh
ti sn c nh v u t di hn
ti sn c nh v u t di hn
ti sn c nh v hnh
ti sn lu ng khc
ti sn lu ng v u t ngn
hn
ti sn lu ng v u t ngn
hn
ti sn tha ch x l
ti sn tha ch x l
tm ng
tm ng
tai khoan tien gi
tai san co nh
tai san co nh
tach
tem
tham quyen x ly
that (thoat nguon) thu
(thue)
that thoat tai san
thau chi
tham gia trc tip giao dch
thanh khon
thanh ly tai san
thanh ly tai san
thnh phm tn kho
thnh phm tn kho
thanh pho trc thuoc trung
ng
thanh vien hp danh
thay oi kinh doanh
thay the cho [van ban]
th trng cung cu vn
th trng gi xung
th trng hi oi
th trng lc quan; th trng
gi ln
th trng lien ngn hng

tax balance
tax balance
social insurance funds
investment fund
buyout offer
bear raid
integration
incorporation
merge
outstanding tax
margin account
assets
assets
fixed assets
fixed assets
tangible fixed assets
tangible fixed assets
leased fixed assets
leased fixed assets
non-current assets
non-current assets
intangible fixed assets
other current assets
current assets
current assets
surplus of assets awaiting resolution
surplus of assets awaiting resolution
advances to employees
advances
deposit account
fixed assets
fixed assets
separation
stamp
jurisdiction
loss of tax revenue
assets strip
overdraft
open market operation
liquidity
property liquidation
property liquidation
finished goods
finished goods
city directly under the Central Authority
partner
change of business
supercede (v)
reserves trading
bear market
foreign exchange market
bull market
interbank market

th trng tin t
thiet b tnh tien bang the
tn dung rieng
tho thun bn li
tho thun mua li
thong ong
thi gian quy nh cho viec
boc/d hang

thi hieu
thu hoi giay phep
thu nhap chu thue
thu nhap sau thue
thu nhap trc thue
thu nhp bt thng
thu nhp bt thng
thu nhp hot ng ti chnh
thu nhp hot ng ti chnh
thu thp v l gii thong tin kinh
t
thu thue
thu thu nhp doanh nghip
thu thu nhp doanh nghip
thu v cc khon phi np nh
nc
thu v cc khon phi np
nhnc
thue bo sung
thue chuyen quyen s
dung at
thue gia tr gia tang
thue mon bai
thue nhap khau
thue c phep cham tra
thue suat
thue suat
thue tai nguyen
thue thu nhap doanh nghiep
thue tieu thu ac biet
thue tieu thu ac biet
thue tieu thu ac biet
thng v
thu tuc hanh chnh
thuyt nhi
tien an gia ca
tien cong
tien lng
tien phat cham nop
tien phat cham nop thue
tien thue thu tng ky
tin ang chuyn
tin ang chuyn
tin gi ngn hng

money market
stand-along credit card device
Reverse repurchase agreement
(Reverse repo)
repurchase agreement (repo)
collude
laytime
In commercial shipping, laytime is the
amount of time allowed (in hours or
days) in the Contract of Affreightment or
Charter Party for the loading and
unloading of cargo. If the laytime is
exceeded, demurrage is incurred
prescription; validity time
revoke a license revocation
taxed income
earnings after tax
earnings before tax
extraordinary income
extraordinary income
income from financial activities
income from financial activities
(to) collect and interpret economic
information
tax collection
income taxes
income taxes
taxes and other payables to the state
budget
taxes and other payables to the state
budget
supplemented tax
land use right transfer tax
VAT (value added tax)
license tax
import tax
tax holiday
tariff
tax rate
resource tax
business income tax
special consumption tax
special consumption tax
special consumption tax
trade mission
administrative formalities
cushion theory
mid-shift allowances
wages
salary
fine for delayed payment
late tax submission fine
collected periodical rental
cash in transit
cash in transit
cash at bank

tin gi ngn hng

tin mt
tin mt
tin mt
tin mt ti qu
tin mt ti qu
tin trung gian
tin xu
tnh thanh khon cao v an ton
tnh thue
tnh trng s hu khon u t
t cach phap nhan
to chc phi chnh phu
to chc quoc te lien chnh
phu
to chc tn dung
tng cng ngun vn
tng cng ti sn
tng cng ti sn
tr trc cho ngi bn
tr trc ngi bn
trach nhim quan ly tai san (tai
san ang tranh tung hay cua
mt cng ty v n)
trach nhim quan ly tai san (tai
san ang tranh tung hay cua
mt cng ty v n)
tri phiu
tri phiu chnh ph
tri phiu chuyn i
tri phiu c bo lnh
tri phiu cng ty c bo m
tri phiu o hn cng mt lc
tri phiu o hn thnh nhiu
t
tri phiu o hn thnh nhiu
t, tp trung vo t cui cng
tri phiu khng bo k
tri phiu thu nhp
tri phiu thng
tri phiu v danh
trach nhiem
trch khau hao
tron thue
tr cap kho khan
tr cap thoi viec
tr cap thoi viec
tr gia
trng thu
truat (quyen tha ke)
truy cu trach nhiem hnh s
truy cu trach nhiem hnh s
truy thu thue
tuan thu
tuy theo tnh chat va mc
o vi pham
tuyen dung [lao ong]

cash at bank
cash
cash
cash
cash in hand
cash in hand
intermediation
coin
liquidity and safety
tax calculation
position
juridical / legal status
non-governmental organization
inter-governmental international
organization
credit organization
total liabilities and owners' equity
total assets
total assets
advanced payments to suppliers
advanced payments to suppliers
receivership

receivership

bond
treasury bonds
convertible debenture
guaranteed bond
secured corporate bond
term bond
serial bond
balloon bond
unsecured corporate bond
income bond
debenture; common stock
bearer bond
responsibility
amortization extraction
tax evasion
allowances for hardships
redundancy payment
resignation allowances
subsidy
requisition
forfeit (the right to inheritance )
investigate into criminal responsibility
put under criminal prosecution
backward collection of tax
comply with (v)
depending on the nature and extent of
violation
recruit [labor]

ty le gop von phap nh

ty le thu hoi von noi tai
ty suat li ch chi ph
van n khong dung thanh
toan
van ban phap quy
van ban quy pham
van phong ai dien
vay di hn
vay di hn
vay ngn hn
vay ngn hn
ve
vi pham
vien tr khong hoan lai
von ben ngoai
von cho vay
von chu s hu
von co nh
von co quyen bieu quyet
von co quyen bieu quyet
von gop
von lu ong
von ieu le
von ieu le
von phap nh
von tai au t
vn v qu
xac minh
x ly vi pham
x phat hanh chnh
xoa so [n]
yeu cau bang van ban
yu cu d tr bt buc
tri phiu khng nhn li
tri phiu chnh ph di hn
tri phiu chnh ph ngn hn
tri phiu chnh ph trung hn
kh c tri phiu
dzi din c y nhim [chng
khon]
ngy o hn
dziu kin c th
qu hon tri
thu hi tri phiu
c phiu iu l / c phiu c
php pht hnh
lng c phn c pht hnh
c phn c pht hnh c
hcnh cng ty mua li
s c phiu thc s ang lu
hnh
c phiu cht lng cao [ca cc
cng ty mnh]
c phiu tng trng
c phiu phng th
c phiu thu nhp

legal capital contribution percentage

internal rate of return
benefit to cost rate
pro forma invoice (PFI)
statutory instruments
normative legal document
representative office
long-term borrowings
long-term borrowings
short-term borrowings
short-term borrowings
ticket
breach
non-refundable aids
external capital
capital loan
owners equity
fixed capital
voting share capital
voting capital; voting share
contribution capital
liquid capital
charter capital
charter capital
legal capital
re-investment capital
equity and funds
verify
judgement of violation
penalize for administrative violations
clear the book
(upon) written request
bank reserve requirements
zero-coupon bond
treasury bond; T bond
treasury bill; T bill
treasury note
(trust) indenture
trustee
maturity date
specific (n)
sinking fund
potential call
authorized (capital) share
issued shares
treasury stock
outstanding stock
blu chip stock
growth stock
defensive stock
income stock

IRR

c phiu c li nhun bin ng

theo chu k kinh t
c quyn mua (c phiu)
cam kt bn (c phiu); chng
quyn
chng khon phi sinh
chng khon c s (c gi tr c
th)
ngha v n
c ng u i
c ng ph thng
c phiu u i
c phiu u i tch ly
c phiu u i b sung
c phiu u i c ghi iu kin
c th thu hi
c phiu u i chuyn i
tri phiu k danh
chng khon k danh
chng khon bo chng c
bn trc
th trng chng khon mi pht
hnh; th trng s cp
chng khon pht hnh ln u
ra cng chng
th trng giao dch phi tp
trung [chng khon]
th trng giao dch tp trung
[chng khon]; s giao dch
tch [chng khon]
gp [chng khon]
c tc
c tc tr bng tin
c tc tr bng c phiu
c tc tr bng giy n
c tc tr bng tri phiu
c tc tr bng sn phm ca
cng ty
li nhun gi li
sn giao dch
dzim gi th trng [chng
khon]
nim yt [c phiu]
li tht [chng khon]
l tht [chng khon]
li tim n; li cha xc nh
[chng khon]
l cha xc nh; l cha kt
doanh nghip t nhn; n danh
hp danh
trch nhim hu hn
cng ty c phn ni b
cng ty c phn i chng
vn trc gp
vn gp theo mnh gi
vn chnh lch [gp vn]

cyclical stock
rights
warrant
derivative security
underlying stock
liabilities
preferred stockholder
common stockholder
preferred stock
cumulative preferred stock
participating preferred stock
callable preferred stock
coonvertible preferred stock
registered bond
registered security
marginable security
short sale
new issues market; primary market
initial public offering (IPO)
over-the-counter market (OTC)
stock exchange
forward split
reverse split
dividend
cash dividend
stock dividend
scrip dividend
liability dividend
property dividend
retained earning
trading floor
to mark to the market
listing
relaized gain
relaized loss
paper gain; unrealized gain
unrealized loss
proprietorship; sole proprietorship
partnership; limited partnership
limited liability
private corporation
public corporation
paid-in capital; direct payment
par-value paid-in capital
paid-in surplus; additional paid-in capital

vn gp
c cu vn
vn nn
quyn chuyn nhng [c phn]
quyn gim st cng ty [c
phn]
quyn mua trc [c phn]
quyn biu quyt [c phn]
dzi hi ng c ng
cuc hp i hi ng hng nm
phng thc u phiu theo
khun nh
phng thc bu phiu taapj
trung
ra dzi chng; chuyn thnh i
chng
chuyn thnh ni b
cng ty h tng
qu h tng u t; qu m
co bch; t bch
tranh tng cha gii quyt
khong lng [chng khon]
bo li [chng khon]
lnh ngng [chng khon]
gii trnh ng k pht hnh
co bch thm d
gi pht hnh [chng khon]
cng c thm d [chng khon]
dzt pht hnh chng khon
t bch ca c quan thm quyn
mu qung co dn ng
nh bo lnh pht hnh
gy th trng
cam kt bo lnh
cam kt chc chn [chng
khon]
tri phiu th
thu xp thy kh nng
pht hnh ring l [chng
khon]
pht hnh trn gi hay xa b
cam kt ti thiu [chng khon]
pht hnh c quyn mua
sn sng bc lt
bao tiu bc lt
hiu ng long chng khon
gi bao mua [chng khon]
ngi bao mua
nh bo lnh u n
hot ng thm tra [chng
khon]
khon tin huy ng
t hp bo lnh pht hnh
ti khon t hp
nh bun chng khon
ph qun l pht hnh [chng

paid-up capital
capital structure
capital base
right of transfer
right of inspection
preemptive right
voting right
general assembly of shareholders
annual general meeting (AGM)
statutory voting
cumulative voting
go public
go private
mutual company; thrift (AmE)
mutual fund; open-end investment
company
(final) prospectus; disclaimer message
pending litigation
cooling-off period
deficiency letter
stop order
registration statement
preliminary prospectus; red herring
public offering price (POP)
prospecting tools
public offering
disclaimer
tombstone
underwriter
crash
underwriting commitment
firm commitment
municipal bond
best efforts aarangement
private placement
all or none offering (AON)
mini-max commitment
rights offering
standby
standby underwriting
dilution
subscription price
rightholder
syndicate manager
due diligence
proceeds
underwriting syndicate
syndicate account
dealer
managers fee; syndicate managers fee

khon]
ph bo lnh pht hnh [chng
khon]
khon ct li [ph bo lnh pht
hnh chng khon]
ph nhng bn [chng khon]
tr ph pht hnh [chng khon]
hot ng chui (lm gi) v km
gi [chng khon]
ti khon chng khon u t
bng tn dng
ti khon b phong ta
chng khon nng
pht hnh nng
chng th k thc trong th
trng tin t
thi gian bnh n
dzt pht hnh chng khon kh
bn
gi gi; km gi th trng
dzng tc gi to [chng khon]
gi t mua [chng khon]
hp thc ha chng khon theo
lut a phng
pht hnh chng khon tng
phn
bi yt
ln sn
c phiu c nim yt
c phiu khng c nim yt
gi mua; gi t mua [chng
khon]
gi bn ra; gi cho bn [chng
khon]
quy nh ng k chng khon
dzng k giao dch
dzng k bt buc
tnh minh bch
tnh trung thc
gi t mua cao nht [chng
khon]
gi cho bn thp nht [chng
khon]
gii quyt u tin [chng khon]
gii quyt trc [chng khon]
gii quyt ngang bng [chng
khon]
trang hng chng khon]
trang xanh [chng khon]
trang vng [chng khon]
cho gi tham kho [chng
khon]
cho gi c nh [chng khon]
cho gi danh ngha [chng
khon]

underwriting fee
takedown
concession
reallowances
freeriding and withholding
margin account
frozen account
hot stock
hot issue
certificate of deposit (CD)
stabilization period
sticky issue
stabilizing; pegging
manipulation
bid
blue-skying
shelf offering
delisting
stock exchange listing
listed security; exchange-traded security
unlisted security
bid; bid price
ask; asking price; offer
securities registration requirements
exchange registration
mandatory registration
transparency
fair practice
highest bid
lowest offer
priority
precedence
parity
pink pages
blue pages
yellow pages
subject quote
workout quote
nomial quote

co bn [chng khon]
co mua [chng khon]
vn tn dng do Nh nc bo
lnh
dzu thu
hot ng u thu
trnh t thc hin u thu
chun b u thu
hon thin hp ng v k kt
hp ng
thng bo kt qu u thu
thm nh v ph duyt kt qu
u thu
t chc u thu
dznh gi h s d thu
dzu thu trong nc
dzu thu quc t
ch u t
bn mi thu
nh thu
nh thu chnh
nh thu c lp
nh thu lin doanh
nh thu t vn
nh thu cung cp
nh thu xy dng
nh thu EPC
nh thu trong nc
nh thu nc ngoi
gi thu
khi lng mua sm mt ln
gi thu EPC (thit k, cung cp
thit b, vt t v xy lp)
h s mi s tuyn
h s d s tuyn
h s mi thu
h s d thu
gi gi thu
gi d thu
th gim gi [u thu]
gi ngh trng thu
gi trng thu
chi ph trn cng mt bng
xp hng h s d thu
bo m d thu
bo m thc hin hp ng
dch v t vn
xy lp
kin ngh trong u thu
H thng Mng u thu Quc
gia
thm nh u thu
kiem tra hai quan
giam sat hai quan
kiem soat hai quan
tuan tra
thong quan
kho bao thue

bid wanted (BW)

offer wanted (OW)
State-guaranteed credit
procurement
procurement activities
bidding process
preparation for bidding
finalization of contract
announcement of award
appraisal and approval of bidding result
organization of bidding
evaluation of bids
national bidding
international bidding
investment owner
procuring entity
bidder
principal bidder
independent bidder
joint venture bidder
consultant bidder
supplier bidder
contractor bidder
EPC bidder
domestic bidder
foreign bidder
procurement package
one-time procurement quantity
EPC package (engineering, procurement
of equipment, materials and civil works)
prequalification documents
prequalification application
bidding documents
bid
estimated price
bid price
letter of discount
proposed winning price
bid winning price
cost on the same ground
rank the bids
bid security
performance security
consulting services
civil works
procurement complaint
National Procurement Network
procurement appraisal
customs inspection
customs supervision
customs control
patrolling
customs clearance
tax-suspension warehouse

kho ngoai quan

qua canh
tai san di chuyen
chuyen tai
chuyen ca khau
ga ng sat lien van quoc
te
cang song quoc te
cang hang khong dan dung
dza iem lam thu tuc hai
quan ngoai ca khau
chap nhan trung thau
hieu chnh sai lech [au
thau]
tam ng thanh toan [au
thau]
dch vu sau ban hang
ho s d thau thay the
luat ap dung
loi so hoc [ho s d thau]
bao am d thau
kha nang au thau
dzong thau
dzong tien d thau
giam gia d thau
bao cao xet thau
mau n d thau
th mi thau
m thau
gia d thau
nop thau
hieu lc cua ho s d thau
ho s mi thau
ho s d thau
ban tien lng [bao thau]
han mc c ch nh
thau
lam ro ho s d thau
ngi co tham quyen [xet
thau]
ngay hoan thanh [thau
cong trnh]
hoan thien hp ong
gia hp ong [thau]
quy chuan hp ong [thau
cong trnh]
quy oi sang ong tien chung
[hp ong]
c tnh chi ph [thau cong
trnh]
dzong tien d thau
dzong tien thanh toan [hp
ong]
ngay trao thau
dzac tnh chi tiet [thau
cong trnh]
sai lech [ho s thau]
giai ngan
u ai nha thau trong nc

bonded warehouse
transit
transferred properties
transshipment
border gate-to-border gate transportation
international railway station
international river port
civil airport
outside-of-border gate site of customs
procedure completion
acceptance of bids
adjustment of deviation
advance payments
after sales services
alternative bids
applicable law
arithmetical errors
bid security
bid capacity
bid closing
bid currency
bid discounts
bid evaluation report
bid form
bid invitation letter
bid opening
bid prices
bid submission
bid validity
bidding documents
bid
bill of quantities
ceilings for direct procurement
clarification of bids
competent person
completion date
contract finalization
contract price
contract standard
conversion to a single currency
cost estimates
currencies of the bid
currencies of payment
date of decision
detailed specifications
deviation
disbursement
domestic preference

nha thau hp ke
hang hoa va dch vu hp
le [d thau]
loai bo ho s d thau
Thiet ke, Cung cap va Xay
lap (EPC)
dzau thau mot tui ho s
dzau thau hai tui ho s
ben mi thau
dzac tnh ky thuat tng
ng
sa loi [ho s d thau]
yeu to tang gia [au
thau]
cong thc ieu chnh gia
[au thau]
d toan chi ph
c gia goi thau
tieu chuan anh gia ho s
d thau
dzanh gia / hieu chnh sai
lech [au thau]
bao cao anh gia thau
gia anh gia [au thau]
kiem tra s bo ho s d
thau
chi ph d thau
kinh nghiem cua nha thau
ho s kinh nghiem cua nha
thau
tn dung xuat khau
gia han hieu lc cua ho s
d thau
le ph tham nh ket qua
au thau
phieu xac nhan thanh toan
[ho s d thau]
t khai hoan thanh cogn
viec cua nha thau
so lieu tai chnh [au thau]
bao cao tai chnh a c
kiem toan
hp ong tron goi (co gia
tr co nh)
t thc hien [hnh thc la
chon nha thau]
dzieu kien chung cua hp
ong
Hng dan ve au thau
So tay Hng dan S dung
T van
x ly tnh huong trong au
thau
trao thau
Mau Giay Uy quyen cua
Nha San xuat
tai tr tong hp
tac ong theo mo hnh cap
so nhan [d an]
Dzau thau Canh trang Trong

eligible bidder
eligible goods and services
elimination of bids
Engineering, Procuring & Construction
(EPC)
single-envelope bidding
two-envelope bidding
procuring entity
equivalent specifications
error correction
escalation factors
escalation formula (prise adjustment
formula)
cost estimates
estimated price for each package
evaluation criteria
evaluation of deviations (adjustment of
deviations)
evaluation report
evaluated price
examination of bids
expenses for bidding participation
experience of bidder
experience record
export credit
extension of bid validity
fees for review of bidding results
final payment certificate
final statement
financial data
audited financial statement
fixed-price contract
force account
general conditions of contract
Guidelines for Procurement
Handbook for Users of Consulting
Services (ADB)
handling cases encountered during
bidding process
make award
Manufacturer s Authorization Form
mezzanine financing
multiplier effect
National Competitive Bidding (NCB)

Nc
mua sam trong nc [chao
hang canh tranh]
dzoc quyen t nhien
cong cu chuyen oi (t
hang hoa ra tien hay chng
khoan)
gia tr hien tai rong
gia thuan / rong
he thong phan tch [d
thau]
khong quang cao cong khai
khong u tien cho san xuat
trong nc
khong can co ho s mi
thau chnh thc
khong m thau cong khai
oi vi cac ban chao
hang
ho s d thau khong phu
hp
khong hoan tra
khong thien v oi vi bat
c mot nha thau co u
nang lc o nao khi tham gia
d thau
thong bao mi thau
nha thau thiet b chnh hieu
ngi chao cung cap
hp ong bao tieu
dzau thau rong rai
hp ong van hanh va
bao tr (O&M)
nha thau theo hp ong
van hanh va bao tr (O&M)
chi ph c hoi
thi han ban au [hp ong
mi thau]
tieu chuan thc hien hp
ong
Mau Bao am Thc hien
Hp ong
nhan thc ve s cong
bang [au thau]
thi gian co hieu lc cua
ho s d thau
hoi ngh tien au thau
s tuyen nha thau
qua trnh s tuyen
dzieu chnh gia [cung cap
thau]
nha thau chnh
thu tuc mi thau hoac s
tuyen
chu trnh (tien trnh) mua sam
[thau]
Tai lieu Hng dan Mua
sam
phng thc mua sam
ky han mua sam

national shopping
natural monopoly
negotiable instrument

net present value

net price
network analysis
no public advertising
no domestic preference
no formal bidding document
no public opening of quotations

non-responsive bid
non recourse
not prejudice participation by any
qualified bidders

notice of solicitation of proposals

original equipment manufacturer (OEM)
offeror
off-take agreement
open tender
Operation and Maintaince Contract
(O&M)
Operation and Maintainance (O&M)
contractor
opportunity cost
original period
performance criteria
Performance Security Form
perception of fairness
period of effectiveness of tenders
prebid meeting
prequalification of bidders
prequalification proceedings
price revision
prime contractor
procedures for soliciting tenders of
applications to prequalify
procurement cycle
Procurement Guidelines
procurement method
procurement lead time

he thong mua sam

thu tuc mua sam
quy che mua sam
cam thoa thuan vi nha
thau
hoi ngh e xuat [au
thau]
dzieu khoan ve ho s mi
thau
chu trnh d an
Ban Quan ly D an
hau tuyen [au thau]
cong bo rong rai viec trao
hp ong
Giay Bao am Chat lng
San pham (QA)
nang lc nha thau
nang lc t van

procurement system
procurement procedure
procurement regulations
prohibition of negotiations with suppliers
or contractors
proposal conference

tieu chuan ve nang lc va

trnh o nha thau
ky thuat kiem tra chat
lng (QCE)
he thong d lieu bao am
chat lng (QADS)
tuyen chon t van tren c
s chat lng va chi ph
(QCBS) [au thau]
tuyen chon t van tren c
s chat lng (QBS) [au
thau]
dzn xin d s tuyen [au
thau]
nop ho s s tuyen muon

criteria of contractors qualifications and

capacity
quality-control engineering (QCE)

s dung sai qua trnh s

tuyen
cap nhat thong tin s tuyen
[au thau]
ngi kiem tra khoi lng thi
cong
ban khoi lng cong viec
(hang hoa) toi thieu [au
thau]
hoat ong rut von nhanh
xep hang nha thau
tuyen chon t van
huy bo tat ca cac ho s
d thau va to chc au
thau lai
huy bo tat ca cac ho s
d thau (oi vi tuyen
chon t van)
chi tiet phan bo thu nhap
cua chuyen gia t van
chi tiet phan bo chi ph xa
hoi
moi nha thau mot ho s
yeu cau ve so lng, chat
lng, chung loai, quy cach,
my thuat

provision of solicitation documents

project cycle
Project Management Unit (PMU)
postqualification of bidder
public notice of prucurement contract
awards
Qualification Assurance (QA)
qualification of bidder
qualification of consultant (proposer)

quality-assurance data system (QADS)

quality- and cost based consultant
selection (QCBS)
quality-based consultant selection (QBS)

application for prequalification

late submission of requests for
prequalification
failure to use prequalification procedure
update prequalification
quantity surveyor
partial quantity

quick disbursement operation

ranking of bidders
recruitment of consultant
rejection of all bids and rebidding

rejection of all proposals

breakdown of proposed rate of

consultants remuneration
breakdown of social charges
one bid per bidder
requirement of quantity, quality, type,
size, appearance

tnh trang khong ro rang ve

cac chi tiet trong ho s mi
thau
dzoc khong ay u cac
thong tin va so lieu cua
ho s d thau tai buoi m
thau
bieu o bo tr nhan lc
thieu bao am d thau
dzieu kien hoan tra bao
am d thau
la chon t van co chi ph
thap nhat
la chon nha thau theo
ngan sach co nh
tuyen chon t van tren c
s nang lc
tuyen chon t van theo mot
nguon duy nhat
tuyen chon chuyen gia t
van ac biet
tuyen chon chuyen gia t
van ca nhan
thu tuc ac biet ve tuyen
chon t van
danh sach u tien; danh sach
ngan
ban quan ly ac biet oi
vi nguon von vay (oi vi
chu au t)
nop bao am d thau
muon
bao am d thau khong
u gia tr theo ho s mi
thau
Mau Bao am D thau
gia tr bao dam d thau
oi vi phng thc au
thau 2 tui ho s va au
thau 2 giai oan
s o to chc hien trng
dzac tnh ky thuat han che
s tham gia cac nha thau
khac
nop tai lieu bo sung vao
ho s d thau
cach thc nop ho s d
thau
nop ho s d thau ong
thi
dzau thau han che
khoang thi gian gia ban
ho s mi thau va nop ho
s d thau
phan biet oi x ve gia
ca
gia dan au
mua sam cong khai
tra lng theo san pham
tien gi lai e bao hanh

uncertainty about requirements

incomplete reading of bids received

manning schedule
absence of security
condition for release of bid securities
least-cost consultants selection
selection under a fixed budget
selection based on consultants
qualifications
single-source consultants selection
selection of particular type of consultants
selection of individual consultants
special consultants selection
proccedures
short list
Special Loan Administration Mission

late submission of a bid security

insufficient amount of security

Form of Bid Security

amount of security in two-envelope and
two-stage bidding

proposed site organization

restictive specifications

submission of supporting bid document

manner of submission
simultaneous submission
limited tendering (bidding)
time interval betwen bid invitation and
bid submission
price discrimination
price leadership
publicity in procurement
qualification pay (qp)
rentention money

tai tr hoi to
Mau Hiep nh
Mau Bao lanh Thc hien
Hp ong
Mau Bao am cua Ngan
hang
ngi vay lai
hp ong tnh theo thi gian
dzieu khoan tham chieu
hp ong cha khoa trao tay
ky luat tai chnh
thu Ngan sach Nha nc
vien tr
bu ap boi chi
chi tra n cua Nha nc
phan cong trach nhiem
gan vi quyen han
d toan Ngan sach Nha
nc
phan bo Ngan sach Nha
nc
phe chuan quyet toan
Ngan sach Nha nc
Ngan sach Trung ng
nguon thu cu the
nhiem vu cho cu the
bo sung t ngan sach cap
tren cho ngan sach cap
di
theo ung che o, tieu
chuan va nh mc
chuan chi
dzc hach toan au u
vao Ngan sach Nha nc
tong so chi thng xuyen
can bang thu, chi ngan sach
ke hoach thu hoi von vay
nam ngan sach
quy d tr tai chnh
tang thu, ket d ngan sach
nguyen tac t bao am
[ngan sach]
Muc luc Ngan sach Nha
nc
nguon bu ap ngan sach
chi au t phat trien [ngan
sach]
chi tra n [ngan sach]
Uy ban Kinh te va Ngan
sach cua Quoc hoi
thieu hut tam thi cua quy
Ngan sach Nha nc
dzn v d toan Ngan sach
Nha nc
thue tieue thu ac biet
thue li tc cua cac n v
hach toan toan nganh
vien tr khong hoan lai
thu ket d Ngan sach Trung

retroactive financing
Specimen Form of Agreement
Specimen Form of Performance Bond
Specimen Form of Bank Guarantee
sub-borrower
time-based constract
terms of reference (TOR)
turnkey contract
financial discipline
State Budget revenues
aid
make up for the overspending
spending on the payment of State debts
assignment of responsibilities in
association with assignment of powers
draft State Budget
allocations of the State Budget
ratify the State Budget accounts
Central Budget
concrete sources of revenue
concrete spending tasks
additional allocation from the higherlevel budget to the lower-level budget
in conformity with the regulations, criteria
and norms
approve the spending
be fully accounted for in the State
Budget
total regular spending
balance between revenue and
expenditure of the budget
plan to recover the borrowed capital
budget year
financial reserve fund
revenue increases, budget remainder
principle of self-procurement
List of the State Budget
source for budget compensation
development investment spending
spending for debt payment
National Assemblys Economic and
Budgetary Commission
temporary deficit of the State Budget
fund
State Budget drafting unit
special consumption tax
profit tax of units where accounting
applies to the whole service
non-refund aid
revenues from the balance of the central

ng
thue doanh thu
thue thu nhap oi vi
ngi co thu nhap cao
thue thu nhap
ngi co thu nhap cao
thue chuyen li nhuan ra
nc ngoai
thue tai nguyen
thue s dung von Ngan
sach
tr gia
dzoi tng chnh sach xa
hoi
gop von co phan
le ph trc ba
xo so kien thiet quoc gia
thue s dung at nong
nghiep
thue nha, at
thue mon bai
ho kinh doanh nho
thue sat sinh
s dung quy at cong ch
hoa li cong san
n en han
n qua han
c quan giao ngan sach
c quan thu ngan sach
quy tien lng
tiet kiem chi
thu e ngoai ngan sach
ngha vu nop ngan sach
lam that thoat kinh ph
ngan sach
Luat Ngan hang Nha nc
Viet Nam
ngan hang phat hanh tien
chnh sach tien te quoc gia
kiem che lam phat
vai tro chu ao va chu lc
mc lam phat d kien
hang nam
hoat ong ngan hang
Hoi ong T van Chnh sach
Tien te Quoc gia
Thong oc Ngan hang Nha
nc
hoat ong ngoai hoi
hoat ong kinh doanh vang
dzuc tien
tieu huy tien
tai cap von
nghiep vu th trng m
d tr quoc te
d tr ngoai hoi Nha nc
he thong thanh toan qua
ngan hang
cung ng cac phng tien

budget
turnover tax
income tax from high-income earners
income tax
high-income earner
tax on transfer of profits abroad
natural resource tax
tax on the use of budget capital
price subsidy
people entitled to the social policies
contribution of stock capital
registration fee
State-run lottery
tax on the use of agricultural land
house and land tax
trade license tax
small business household
animal slaughtering tax
use of the public land fund
profits from other public properties
due debt
overdue debt
budget allocating agency
budgetary revenue collecting agency
salary fund
savings from the expenditure
place revenue outside the budget
obligation of payment to the budget
cause losses to the budget finance
Law on the State Bank of Vietnam
money-issuing bank
national monetary policy
control inflation
leading and major role
projected annual inflation rate
banking activity
National Monetary Policy Advisory
Council
Governor of the State Bank
foreign exchange transaction
gold trading activity
minting
destruction of money
reallocate capital; re-financing
open-market professional transaction
international reserves
State's foreign exchange reserves
system of payment through banks
provision of payment instruments

thanh toan
dch vu thong tin ngan hang
th trng tien te
tn phieu Kho bac
tn phieu Ngan hang Nha
nc
chng ch tien gi
d tr bat buoc [ngan
hang]
ty gia hoi oai
cho vay lai
lai suat c ban
lai suat kinh doanh
lai suat tai cap von
lai suat tai chiet khau
giay t co gia ngan han
dza tien ra lu thong
rut tien t lu thong ve
thng phieu
chiet khau
tai chiet khau
cam co thng phieu
menh gia
hoa van [tien te]
x ly tien rach nat, h
hong
hanh vi pha hoai
khong con gia tr lu hanh
[tien te]
tien mau
tien lu niem
tien gia
cho vay ngan han
tam ng cho Ngan sach
Nha nc
mi tai khoan
ngan hang thng mai Nha
nc
dch vu ngan quy
chu tai khoan
tai khoan
dzai ly cho Kho bac Nha
nc
th trng tien te lien
ngan hang
hoi phieu
giay nhan n
dch vu thong tin tien te
Thanh tra Ngan hang
Tong Kiem soat [Ngan
hang Nha nc]
pho cap giao duc trung hoc
c s
dzo tuoi pho cap giao duc
trung hoc c s
ngi at trnh o trung hoc
c s
ni c tru
trng cong lap

banking information services

monetary market
treasury bil
State Bank's bill
certificate of deposit
compulsory reserve
foreign exchange rate
re-lending
base interest rate
business interest rate
re-financing interest rate
re-discount interest rate
papers of short-term value
put money into circulation
withdraw money from circulation
commercial bill
discounting
re-discounting
pledge of commercial bill
denomination
adornment
dealing with torn or damaged money
act of sabotage
be invalid for circulation
sample money
souvenir money
counterfeit money
provide short-term loans
provide advance for the budget
open accounts; account opening
State-owned commercial bank
treasury services
account owner
account
agent for the State Treasury
inter-bank foreign currency market
bank draft
debt instrument
currency information services
Bank Inspectorate
General Control Commission
universalization of basic secondary
education
age group eligible for basic secondary
education universalization
person reaching the basic secondary
education level
residence place
public school

dza ban phu trach

tuyen sinh
xa co ieu kien kinh te-xa
hoi kho khan
xa co ieu kien kinh te-xa
hoi ac biet kho khan
chng trnh giao duc bo tuc
giao duc chnh quy
giao duc khong chnh quy
c s giao duc ngoai cong
lap
trung tam giao duc thng
xuyen
trung tam ky thuat tong
hp-hng nghiep
hoc pham
hoc ph
moi trng giao duc lanh
manh
bao am chat lng va
hieu qua giao duc
dzong gop xay dng trng
Ban To chc Can bo Chnh
phu
cong nhan at chuan
chuan mc ke toan Viet
Nam
Phap lenh Ke toan va
Thong ke
Dzieu le To chc Ke toan
Nha nc
Vu Che o Ke toan
Thue tai san [chuan mc
ke toan 6]
anh hng cua viec thay
oi ty gia hoi oai [chuan
mc ke toan 10]
chi ph i vay [chuan mc ke
toan 16]
bao cao lu chuyen tien
[chuan mc ke toan 24]
khuon mau thong nhat
c s don tch [nguyen tac
ke toan]
hoat ong lien tuc [nguyen
tac ke toan]
gia goc [ke toan]
ohu hp [nguyen tac ke
toan]
chi ph cua ky tao ra doanh
thu [ke toan]
nhat quan [nguyen tac ke
toan]
than trong [nguyen tac ke
toan]
c tnh ke toan
bang chng ve kha nang
phat sinh chi ph
trong yeu [nguyen tac ke

area under charge

enrolment of pupils / students
commune meeting with difficult or
extremely difficult socio-economic
conditions
commune meeting with extremely
difficult socio-economic conditions
complementary education program
formal education
informal education
non-public educational institution
regular education center
general technical and vocational
guidance center
learning materials
school fee
healthy educational environment
ensure educational quality and
effectiveness
contributions to school and class
construction
Government Commission for
Organization and Personnel
recognition of the standard level of
Vietnamese Accounting Standards
Accountancy and Statistics Ordinance
Charter of State Accountancy
Organization
Accounting Regime Department
leases
effects of changes in foreign exchange
rates
borrowing costs
cash flow statements
uniform model
accrual basis
continuous operation
historical cost
matching
costs of the period in which revenues
are created
consistency
prudence
accounting estimates
evidence of the possibility of arising
costs
materiality

toan]
trung thc [yeu cau ke
toan]
nghiep vu kinh te phat sinh
khach quan [yeu cau ke
toan]
dzay u [yeu cau ke
toan]
kp thi [yeu cau ke toan]
de hieu [yeu cau ke toan]
co the so sanh [yeu cau
ke toan]
thong tin d toan [ke toan]
Doanh thu [so ke toan]
Thu nhap khac [so ke
toan]
Chi ph [so ke toan]
Ket qua kinh doanh [so ke
toan]
tinh hnh tai chnh
Tai san [so ke toan]
N phai tra [so ke toan]
Von Chu s hu [so ke
toan]
thue tai chnh
thang d von co phan
menh gia co phieu
gia thc te phat hanh
li nhuan sau thue
tch luy bo sung von
li nhuan cha phan phoi
chenh lech ty gia
chenh lech anh gia lai tai
san
gia tr ghi so cua tai san
doanh thu ban hang
doanh thu cung cap dch vu
thu nhap t thanh ly
thu nhap t nhng, ban
tai san co nh
tien phat thu cua khach
hang
gia von hang ban
chi ph ban hang
chi ph quan ly doanh nghiep
chi ph lai tien vay
chi ph lien quan en hoat
ong cho ben khac s dung
tai san sinh ra li tc
khoan muc [so ke toan]
ben thue tai san
ben cho thue tai san
hp ong thue e khai
thac, s dung tai nguyen
thien nhien
hp ong thue e s dung
ban quyen
hp ong dch vu khong
chuyen quyen s dung tai
san

honesty
arising economic operation
objectivity
fullness
timeliness
understandability
comparability
projected or planned information
Revenues
Other incomes
Costs
Business results
financial status
Assets
Liabilities
Owners equity
financial lease
equity surplus
share par value
actual issuance price
after-tax profits
capital supplementation
undistributed profits
exchange rate difference
difference from the asset revaluation
book value of assets
sales revenues
service provision revenues
incomes from liquidation
sale of fixed assets
fines collected from customers
cost of goods sold
sale costs
enterprise management costs
costs for loan interests
costs related to letting other parties use
assets with yields
item; component
lessee
lessor
lease contract for exploiting or using
natural resources
lease contract for using copyrights
service contract not involving the
transfer of the right to use assets

thue hoat ong [ke toan]

hp ong thue tai san
khong huy ngang
ngi bao lanh [thue tai
san]
thi iem khi au thue
tai san
thi han thue tai san
khoan thanh toan tien thue
toi thieu
gia tr hp ly [thue tai
san]
trao oi ngang gia
gia tr con lai cua tai san
cho thue
gia tr con lai cua tai san
cho thue khong c bao
am
thi gian s dung kinh te
[thue tai san]
thi gian s dung hu ch
dzau t gop trong hp ong
thue tai chnh
doanh thu tai hcnh cha thc
hien
dzau t thuan trong hp
ong thue tai chnh
lai suat ngam nh trong
hp ong thue tai chnh
lai suat bien i vay
tien thue co the phat sinh
them
chi ph am phan ky hp
ong thue
chi ph khau hao tai san
giao dch ban va thue lai
tai san
c s nc ngoai
ty gia hoi oai cua ky
dzau t thuan tai mot c s
nc ngoai
tong tai san thuan
khoan muc tien te
khoan muc phi tien te
ty gia giao ngay
ty gia trung bnh
gia tr li the thng mai
hp ong xay dng vi gia
co nh
hp ong xay dng vi chi
ph phu them
nha may loc dau
to hp nha may det, may
khoi phuc moi trng sau khi
pha huy tai san
hp ong tron goi
d an co mc lai gop c
tnh tng ng
tai san d dang [chi ph i
vay]

operating lease
non-cancelable lease contract
guarantor
inception of the lease
lease term
minimum lease payment
reasonable value
par value exchange
residual value of a leased asset
unguaranteed residual value of a leased
asset
economic life
useful life
gross investment in the financial lease
contract
unearned financial revenue
net investment in the financial lease
contract
interest rate implicit in the financial lease
contract
incremental borrowing interest rate
contingent rent
costs for lease contract negotiation
asset depreciation costs
asset sale and leaseback transaction
foreign-based establishment
closing exchange rate
net investment in a foreign-based
establishment
total net asset
monetary item
non-monetary item
spot exchange rate
average exchange rate
values of commercial advantages
fixed price construction contract
cost plus construction contract
oil refinery
complex of textile and garment plants
rehabilitation of environment after the
asset destruction
package contract
project with equivalent estimated gross
profits
uncompleted assets

lai tien vay tren cac khoan

thau chi
thau chi
von hoa [tai chnh]
chi ph i vay c von hoa
kha nang chuyen oi tai
san thanh tien
luong tien
lng lu chuyen tien thuan
tien tai quy
tien ang chuyen
khoan tien gi khong ky
han
tng ng tien
luong tien vao
luong tien ra
giao dch n le
thien thu hoi cho vay
tien thu lai cho vay
tien chi tra n goc a vay
tien thu t hoat ong huy
ong von
mua, ban ngoai te
thu n kho oi a xoa so
n kho oi
n kho oi a xoa so
khoan boi thng bao
hiem
khoan tien chuyen qua
ngan hang
khoan tien thanh toan qua
ngan hang
vong quay [tien te]
thi gian dai han [tn dung]
thi gian dai han ngan [tn
dung]
giao dch khong bang tien
khoan tien nhan ky quy
khoan tien nhan ky cc
quy chuyen dung
cap kinh ph d an
Chuan mc Kiem toan Viet
Nam
bang chng kiem toan
[chuan mc kiem toan 500]
kiem toan nam au tien
so d au nam tai chnh
quy trnh phan tch [kiem
toan]
giai trnh cua giam oc
[kiem toan]
gian lan va sai sot [ngon
ng kiem toan]
khong tuan thu [ngon ng
kiem toan]
dch vu t van phap luat
che giau
gia mao chng t

borrowing interest on overdraft amounts

overdraft
capitalize (v)
borrowing costs to be capitalized
cash liquidity of assets
cash flow
net cash flow
cash in funds
cash on transfer
demand deposit
cash equivalents
inflow of cash
outflow of cash
single transaction
cash receipt from the recovery of loans
cash receipt from loan interests
cash repayment of principals of
borrowings
cash receipt from capital mobilization
purchase and sale of foreign currencies
recovery of bad debts already written off
bad debt
written-off bad debt
insurance indemnity
cash amount transferred via banks
cash amount paid via banks
turnover
maturity
short maturity
non-cash transaction
cash amount accepted as deposits
cash amount accepted into escrow
accounts
special-use fund
project funding
Vietnamese Audit Standards
auditing evidence
first- year audit
fiscal year-starts balance
analytical process
directors exposition
frauds and errors
non-observance
legal consultancy services
cover-up
forgery of documents

co tnh hach toan sai

thai o than trong nghe
nghiep [chuan mc kiem
toan 200]
kha nang gay hau qua ve
tai chnh
hp ong kiem toan
khoan thanh toan khong ro
rang
quan he khong bnh thng
vi cong ty co ac quyen
gia tr n v tien te
chnh sach tien te, ngan
hang
han mc tn dung
c tnh ke toan
doanh nghiep co von au t
nc ngoai
bo phan kiem toan noi bo
nghiep vu bao hiem rui ro
hoi oai
c cau n vay
dzieu khoan thu hep va gii
han n
th nghiem kiem soat
(kiem tra he thong kiem
soat) [kiem toan]
th nghiem c ban (kiem
soat c ban ) [kiem toan]
c s dan lieu cua bao
cao tai chnh
Tong Kiem toan Nha nc
thue gia tr gia tang
thue thu nhap doanh nghiep
oi tng chu thue
thue tieu thu ac biet
thue chuyen quyen s
dung at
bao hiem nhan tho
vien tr khong hoan lai
hang xuat khau
hang qua canh
thue suat
gia nhap tai ca khau
thue nhap khau
phng thc tra gop
tien thue thu tng ky
phng phap khau tr thue
phng phap tnh trc tiep
hoa n
chng t
ph thu them
phu thu
ve
tem
nop thue
quyet toan thue
sap nhap
hp nhat

deliberately making wrong accounting

professionally cautious attitude

possible financial consequence

auditing contract
payment made without clear reasons
unusual ties with companies with special
rights
currency unit value
monetary and banking policy
credit limits
accounting draft
foreign-invested enterprise
internal audit section
foreign exchange risk insurance
operation
loan debt structure
terms on debt narrowing and restriction
controlled experiment (inspection of
control system)
basic experiment (basic inspection)
database of financial reports
General State Auditor
VAT (value added tax)
business income tax
taxable article
special consumption tax
land use right transfer tax
human life insurance
non-refundable aids
export goods
transited goods
tax rate
import price at border gate
import tax
installment credit form
collected periodical rental
tax subtraction method
direct addition method
invoice
document
additional charge
sub-collection
ticket
stamp
tax payment
tax balance
integration
unification

chia
tach
trai phieu tang von
giai the
pha san
thay oi kinh doanh
c s kinh doanh buon
chuyen
tai san co nh
hoan thue
tien phat cham nop thue
quyen an nh thue
khieu nai
x ly vi pham
man khai
tron thue
cong ty hp doanh
doanh nghiep t nhan
ho s hp le
truy cu trach nhiem hnh s
thong ong
bao che
khieu nai
thi hieu
dzieu c
thu nhap chu thue
ky tnh thue
chi ph hp ly
khau hao tai san co nh
trch khau hao
mc tieu hao vat t
gia thc te xuat kho
khoang d phong
giam gia hang ton kho
tr cap thoi viec
mc khong che
thue tieu thu ac biet
thue mon bai
thue tai nguyen
chi s nghiep
tr cap kho khan
chenh lech
chuyen nhng tai san
thanh ly tai san
ket d
giam gia chng khoan
tham quyen x ly
chiet khau ban hang
giam gia ban hang
doanh thu thuan
lo nam trc chuyen sang
thue bo sung
chi ph quang cao
khoang trch
tien phat cham nop
li nhuan chuyen ra nc
ngoai
li nhuan gi lai nc
ngoai

division
separation
capital increase bond
dissolution
bankruptcy
change of business
trip trader
fixed assets
tax reimbursement
late tax submission fine
authority to define tax
claim
judgement of violation
false declaration
tax evasion
partnership company
private enterprise
legitimate file
investigate into criminal responsibility
collude
screen
petition
prescription; validity time
international treaty
taxed income
term of charging taxes
reasonable expenditures
amortization of fixed assets
amortization extraction
material wastage
real ex-storehouse price
reserve
inventory depreciation
redundancy payment
limit
special consumption tax
license tax
resource tax
administrative cost
allowances for hardships
differential
property transfer
property liquidation
balance
stock depreciation
jurisdiction
sales discount
reduction of selling price
net turnover
previous loss carried down
supplemented tax
advertising cost
extract
fine for delayed payment
profit transferred abroad
profit retained abroad

von tai au t
von gop
phan gop
von ieu le
von phap nh
von co quyen bieu quyet
co tc
thanh vien hp danh
huy ong von
quyet nh
ngh nh
ieu le
vi pham
dzang ky kinh doanh
cong ty hp doanh
ban trch luc
ban bao cao tai chnh
ban bao cao thu nhap
thu nhap trc thue
thu nhap sau thue
doanh thu ban hang
von chu s hu
co phieu thong thng
li nhuan gi lai
khoan phai thu
khoan phai tra
hang ton kho
tai san co nh
von co nh
von lu ong
chi ph tra trc
bang chiet tnh
von ben ngoai
ngan lu
chuyen quyen s hu tai
san
nguyen tac nhat tr
lien i
t cach phap nhan
von ieu le
ban sao trch luc
hoi ong thanh vien
nang lc hanh vi dan s
giam ho
truat (quyen tha ke)
bai nhiem
mien nhiem
giai the
ke toan tong hp

ATM
POS card

re-investment capital
contribution capital
contribution share
charter capital
legal capital
voting share capital
dividend
partner
mobilize capital; capital mobilization
decision
decree
charter
breach
business registration
partnership
extracted copy
financial statement
income statement
earnings before tax
earnings after tax
cost of goods sold
owners equity
common stock
retained earnings
account receivable / collectable
account payable
inventory
fixed assets
fixed capital
liquid capital
pre-paid expenses
breakdown
external capital
cash flow
transfer of property ownership right
principle of consensus
(to be) concerned (to )
juridical / legal status
charter capital
extracted copy
members council
civil capability
guardianship
forfeit (the right to inheritance )
terminate
remove
dissolve (v), dissolution (n)
general ledger

the rut tien t ong

the thanh toan tai quay iem
ban le

automatic telling/teller
machine
point-of-sale card

EPOS
NASD
NASDAQ

UCP500

iem ban le thanh toan bang

the ien t
Hip hi Quc gia cc nh Kinh doanh Chng
khon
Hip hi Quc gia H thng Bo gi t ng
ca cc nh Kinh doanh Chng khon

electronic point-of-sale

Quy tc v thc hnh thng nht v tn dng chng t

hay tp qun v thng l thng nht v tn dng chng t
(do Phng thng mi quc t (ICC) pht hnh nm
1993 bn sa i ln th 500)

Uniform Customs and Practice

for Documentary Credits

National Association of
Securities Dealers
National Association of
Securities Dealers
Automated Quotation
System

Hiep hoi Vien thong Tai chnh Lien Ngan hang Toan cau - Society for Worldwide
Interbank Financial Telecommunication - www.swift.com

Reserve for interim dividends

Reserve fund
Reserve of gains on insurance
claims
residual claim
residual value
Resistance
Restricted Stock
Restructuring
Retail banking
Retailing
Retained earnings
retained earnings appropriated for
contingecies
retained earnings appropriated for
plant expansion
retained earnings unappropriated
retirement benefit plans
retroactive restatement method
Return On Assets
Return On Capital Employed

return on equity

Return on Investment
Revaluation
Revenue
Revenue deductions
Revenue from service operations
Revenues
Reversal
Reversal of provision for interim
dividends
Reverse Takeover

Qu d tr

Mc khng c
C phiu hn ch
Ti cu trc
Ngn hng bn l
Bn l
Li nhun cha phn phi

H s thu nhp trn ti sn

T l thu nhp trn vn s
dng
H s thu nhp trn vn c
phn
H s thu nhp trn u t
Nng gi tin t
Tng thu nhp
Cc khon gim tr

ROA
ROCE
ROE
ROI

Doanh thu
C o chiu

Sp nhp nghch

RTO

Right Certificate
Risk
Risk Arbitrage
Risk Aversion
Risk diversification
Risk lover
Risk management
Risk Measures
Risk-diversifying investors and
speculators
Risk-free interest rate
Risk-Return Tradeoff

risks diversified
Risky financial asset
Rollover
royalties earned
Royalty/Royalties
R-Squared
Russell 1000 index
S&P 500
S&P/ASX 200
Sachet Marketing
salaries expense
salaries payable
sale
sales
Sales discount
Sales expenses
sales ledger
Sales rebates
Sales returns
sales returns and allowances
sales tazes payable
sales-growth rate
salvage value
Savings bonds
Scrip issue
seasonalbonuses to employees
Second - Prefered Stock (Junior
Stock)
Secondary distribution
Secondary market
Secondary Stock
Sector funds
Securities Exchange Commission
Securitization
Security
Security analysis
Security interest
Security Market Line
segment reporting
Seigniorage
self-supporting accounting system
Selling expenses

Chng quyn
Ri ro
Giao dch song hnh mo
him (Risk Arbitrage)
Mc ngi ri ro
Phn tn ri ro
Nh u t yu thch ri ro
Qun l ri ro
Thc o ri ro
Ngi hn ch ri ro v
ngi u c
Li sut phi ri ro
Nguyn tc cn bng gia
ri ro v t sut sinh li
Gim thiu ri ro
Ti sn ti chnh ri ro
Vn lun hi, chuyn hn
Ph bn quyn
R-bnh phng
Ch s Russell 1000
Ch s S&P 500
Ch s S&P/ASX 200
Tip th Sachet

Chi ph bn hng
Gim gi bn hng
Hng bn b tr li

Tri phiu tit kim

Chuyn li nhun thnh c
phiu
Chng khon u i hng
nh
Phn phi th cp
Th trng th cp
C phiu th cp
Cc qu ngnh
SEC
Chng khon ha
Chng khon
Phn tch chng khon
Ti sn bo m
ng SML
Thu nhp t pht hnh tin
Chi ph bn hng

SML

Selling Group
Selling, general and administrative
expenses
Semi-finished goods
Sensex
service concession arrangement
service contract expense
service contract revenues
service cost
service parts inventory
service revenue
Services
settlement
settlement value
Share price
Share/stock profit
share-based payment
Shareholder
Shareholder Equity Ratio
SHAREHOLDERS' EQUITY
Shareholders' equity, stockholders'
equity, share capital, net worth
Sharpe ratio
Shelf life
Short Hedge
Short Position
Short Sales
Short-term borrowings
Short-Term Investments
Short-term liabilities
Short-term loans payable
Short-term loans receivable
Short-term loans to shareholders,
officers and/or employees
Short-term mortgages, collateral,
deposits
Short-term security investments

Nhm bn

Ch s Sensex

Dch v

Gi c phiu
Li nhun c phiu
C ng
T l c phn ca c ng

SER

Vn c ng
T s Sharpe
Thi hn s dng
Phng nga v th bn
Th on v
Bn khng
Vay ngn hn
Cc khon u t ngn hn
N ngn hn

Cc khon th chp, k
cc, k qu ngn hn
u t chng khon ngn
hn
Kh nng thanh ton nhanh

Short-term Solvency
single employer plan
single-step income statement
sinking fund for buying new building
sinking fund for persons
sinking fund for redumption of
preferred stock
Six sigma
Phng php qun l cht
lng Su Sigma
Size of each futures contract
S lng giao dch ca mt
hp ng futures
Small investors
Nh u t nh
small tools
Social benefit
Li ch x hi
SB
Social network service
Dch v mng x hi
social security taxes payable
Sole proprietorship/single
Doanh nghip t nhn
proprietorship
Sovereign Wealth Fund
Qu li ch quc gia
SWF
special audit

Special Drawing Rights

special loss
special profit
special puropose entities
Special Purpose Company
specific idenftification
Speculation
Speculative Capital
Speculator
Speculators
Spillover effect
Spyware
SSE 180 Index
SSE Dividend Index
SSE Indices

Staff-turnover
Stakeholder
Standard & Poor's
standard report
standards development committee
standing interpretations committee
Start-up costs
state unemployment taxes payable
STATEMENT OF APPROPRIATION OF
RETAINED EARNINGS
statement of cash flows
statement of financial accounting
standards
Statement of Loss Disposition
Statements of Cash Flows, Cash
Flow statement
State-of-the-art
stationery expense
Stock block
Stock Broker
Stock certificate (share certificate)
Stock dilution
Stock dividend
Stock exchange
Stock fund
Stock issue costs
Stock market
Stock Market Capitalization To GDP
Ratio
Stock market index
Stock Pick
Stock Savings Plan
Stock Selection
Stock split
Stock vs. Flow
Stock certificate
Stock; Share

Quyn rt vn c bit

SPC
u c
Vn u c-T bn u c
Nh u c
Nh u c trn th trng
giao sau
Hiu ng "trn"
Phn mm gin ip
Ch s SSE 180
Ch s c tc SSE
H thng ch s SSE - S
giao dch chng khon
Thng Hi
Lng nhn vin b vic
Bn lin quan mt thit
Cng ty Standard & Poor's
SDC
SIC

SFAS

C/F
nh cao
L chng khon
Mi gii chng khon
Giy chng nhn c phn
Pha long c phiu
Chnh sch c tc
Sn giao dch chng khon
Qu c phiu
Th trng chng khon
Gi tr vn ho c phn trn
GDP
Ch s chng khon
La chn c phiu t d
on
Chng trnh u i thu
tng u t chng khon
La chn u t chng
khon
Tch c phn
Stock v Flow
Chng ch s hu c phn
C phn

Stock-For-Stock
stockholder
Stockholders' equity
Stocks of affiliated companies
Stop order
Stop-limit order
store supplies expense
Stores (or Supplies)
Story Stock
straight bonds
straight-line
Strategic Business Unit

Ly c phiu mua c phiu

Ngun vn kinh doanh
Lnh dng
Lnh dng gii hn

C phiu tim nng

n v kinh doanh chin

lc
Qun tr chin lc
Tht nghip c cu

SBU

Strategic Management
Structural Unemployment
Structures
Strutured product
Sn phm ti chnh cu trc
sublease
Subordinated Debenture Bond
Chng khon b sung
Subprime mortgage
N di chun
subsidiary ledger
substance over form
sum of the years' digits
sundry taxes expense
supplies on hand
Supply chain
Chui cung cp
Supply Chain Management
SCM
Support
Mc h tr
Surplus of assets awaiting resolution Ti sn tha ch x l
Surplus Statement
S/S
Swap
Hp ng hon i
Swap Bank
Ngn hng Swap
Systematic Risks
Ri ro h thng
Take a bath
Thua l nng n
Take-over
Giao dch thu tm
Take-Over Bid
TOB
Tangible asset
Ti sn hu hnh
Tangible fixed assets
Ti sn c nh hu hnh
tangible fixed assets turnover
Target Funds
Cc qu vi mc tiu tp
trung
Targeted Investments
Cc khon u t mc tiu
Tariff
Thu quan
tax allocation
tax benefit of operating loss
carryback
Tax competition
Cnh tranh thu
Tax- exempt security
Tri phiu c min thu
tax planning strategies
Taxation
Thu
Taxes and other payables to the
Thu v cc khon phi np
State budget
nhnc
Tax-Free Funds
Qu theo ui mc tiu
min thu
Technical Analysis
Phn tch k thut
technological feasibility
Telecommunication
Vin thng

telephone expense
telephone rights
telex expense
temporary differences
temporary investments
Tests of Control
The Black-Scholes formula for
European option
The Committee Encouraging
Corporate Philanthropy
The law of large numbers
The Rule of 72
The Uniform Customs and Practice
for Documetary Credits
Theory Of Constraint
Th tn dng
Tin vay c gi tr thp.
Tier 1 capital/core capital
Tier 2 capital/Supplementary capital
Tight Monetary Policy
time deposit
Time Value of Money
Timely Disclosure Network
Time-of-day Order
Tn dng
Tokyo InterBank Offered Rate
Total assets
total assets turnover
Total current assets
Total current liabilities
Total deferred charges
total expenses
Total fixed liabilities
Total intangible fixed assets
Total investments and other assets
Total liabilities
Total liabilities and owners' equity
Total liabilities and shareholders'
equity
Total loss
Total of liabilities, minority equity
and shareholders' equity
total revenues
Total shareholders' equity
total stockholders' equity
Total tangible fixed assets
Tracker fund, index tracking fund,
tracker
Tradability
Trade
trade accounts payable
Trade credit
Trade creditors
Trade diversion
trade marks and trade names
trade notes payable

Cc th nghim kim sot

Cng thc Black-Scholes
cho Option kiu chu u
y ban khuyn khch doanh CECP
nghip lm t thin
Lut s ln
Nguyn tc 72
UCP
TOC
L/C
Underwater Loan
Vn cp mt/vn nng ct
Vn cp hai
Chnh sch tin t tht cht
Gi tr tin t theo thi gian
TDnet
Lnh t vo thi gian nht
nh
Credit
TIBOR
Tng cng ti sn

Tng cng ngun vn

Tn tht ton b

Qu u t ch s
Kh nng thng mi khng
b gii hn bi v tr a l
Giao dch
Tn dng thng mi
Phi tr cho ngi bn
Chch hng thng mi

trade payables
Trademark
Thng hiu
Trade-off
S nh i
Trade-off theory of capital structure L thuyt nh i cu trc
vn
Trader
Nh kinh doanh ngn hn
Trading orders on VSE
Cc lnh giao dch trn
TTCKVN

trading securities
Trading session
Phin giao dch

training expense

Transaction
Giao dch

transaction cost
Transactional account/ checking
Ti khon giao dch
account/ current account
Transfer Payments
Thanh ton chuyn khon
Transfer pricing
Gi chuyn giao
Transferable Currency
Tin t chuyn khon

Transferred from capital reserve

Transferred from legal reserve of

retained earnings

Transferred from other capital

surplus

Transferred from reserve

Transferred from voluntary reserve

translation adjusments
Transnational corporation
Cng ty xuyn quc gia
TNC

transportation-in

traveling expense
Treasury bill
Tn phiu
Treasury Bill (T-bill)
Tri phiu chnh ph ngn
hn
Treasury bond (T-bond)
Tri phiu chnh ph di hn
Treasury Inflation Protected
Tri phiu chnh ph nga TIPS
Securities
lm pht
Treasury Inflation-Protected
Chng khon chnh ph bo TIPS
Securities
v khi lm pht
Treasury securities
Chng khon kho bc

Treasury stock
C phiu qu
Treasury stock, reacquired stock
C phiu qu
Trend
Xu th

Trial Balance
T/B
Triangular Arbitrage
Nghip v cbt ba im
Triple Top
M hnh 3 nh
Turnkey Contract
Hp ng cha kha trao tay
Types of mutual fund
Cc loi qu tng h
Unappropriated income (or loss) at
end of term
Uncovered Interest Rate Parity
Ngang gi li sut khng
UIP
phng nga.
Underground Economy
Kinh t ngm
Underlying asset
Ti sn c s, ti sn gc

understandability
Understanding futures bulletin board c cc bng giao dch
Futures
Underwrite
Bao tiu - Bo lnh
Underwriting Agreement
Tha thun bao tiu
Underwriting Syndicate
Xanhdica bao mua chng

khon

Undisposed loss at end of term

unearned interest
unearned service contract revenue
Unemployment rate
union dues payable
unit cost
Unit Investment Trust
United Nations Commission on
International Law
United Nations Conference on Trade
and Development
unrealised losses on securities
unrealised profit
unrealized loss
Unregistered Stock
Unsecured credit line
unsecured debt
unusual nature
Upstream Subsidies
US Dollar
useful life
utilities expense
Utility Function
valuation account
valuation allowance
valuation loss
valuation method
Value
Value Added
Value added tax
Value Averaging
Value Chain
value in use
Value Investing
variable interest entity
Venture Business
Venture capital
Venture Capital
Vertical integration
Vested Benefit Obligation
Viral marketing
Vitual Stock Exchange
VN-Index

Volatility
Voluntary reserves
Voting right
vouchers payable
Vulture fund
wages expense
Wall street
Wal-mart
warehousing
Warrant

T l tht nghip

Qu u thc u t
y ban ca Lin Hp Quc
v lut quc t
UNCTAD

UIT
UNCITRAL
UNCTAD

C phiu bin lai

Hn mc tn dng khng
cn th chp

Tr cp u vo
-la M

Hm hu dng

Gi tr
Gi tr gia tng
Thu gi tr gia tng (GTGT)
Chin lc u t trung bnh
gi tr
Chui gi tr
u t gi tr
VB
Vn u t mo him
Vn mo him
Hi nhp theo chiu dc
VBO
Marketing virus
Sn giao dch chng khon
o
Ch s chng khon Vit
Nam
Mc bin ng
Quyn biu quyt
Qu kn kn
Ph Wall
Tp on bn l Wal-mart
Chng quyn

Warrants
Watered Stock
Weekend Effect
Weighted Average Cost of Capital
weighted-average
Welfare and reward fund

Chng kh
C phiu no nc
Hiu ng cui tun
Chi ph s dng vn bnh
qun

WACC

Qu khen thng v phc

li
What is financial futures
Th no l giao dch futures
ti chnh
Where 9 American futures
V tr ca cc s giao dch
exchanges locate
Futures M
White knight
Hip s trng.
Wholesale
Bn bun
Wholesale banking
Dch v ngn hng bn
bun
Wide Basis
Ti sn c s m rng
Win-win, win-lose, and lose-lose
Tnh hung win-win, winsituations
lose, v lose-lose
Word choice: alone, on your own, by Usage note
your self, lonely, lonesome, lone,
solitary
Work in progress
Chi ph sn xut kinh doanh
d dang
work sheet
work sheet procedures
Working Capital
Vn lu ng
Working Capital Loan
Vn vay lu ng
Working capital loans
Cho vay vn lu ng
World Bank
Ngn hng Th gii
World bank group
Nhm ngn hng th gii
World currency
Tin t th gii
World intellectual property
T chc s hu tr tu th
WIPO
organization
gii
World trade center
Trung tm thng mi th
gii
World Trade Organization
T chc Thng mi Th
WTO
gii
Writedown
Gim gi tr ti sn
Write-down
Gim gi tr s sch
Yield
Li sut u t
Yield to maturity
Li sut ti o hn
YTM
Z score
H s nguy c ph sn.
Zero Cost Collar
Cn bng khng chi ph
Zero coupon bonds
Tri phiu khng c nhn
tri tc
Zero-sum game
Tr chi Tng khng i
GAAS
IFRSs
LCM
SLM
DDB
AICPA
IRC
Lnh th trng
MP
C ch gii quyt tranh
DSM
chp thng mi
H s tiu chun phn nh ICOR
hiu qu vn u t

H s th gi v thu nhp c P/E

phiu
Quyn rt vn c bit
SDRs

THUT NG THNG K
A
Acceptance region
Adjoint matrix
Adjusted R squares
Alternative hypothesis
Analysis of variance
Asymmetric matrix
Asymtotic normality distributed estimator
Asymtotic unbiased estimator
Autocorrelation
Autocorrelation function(ACF)
Autoregressive model
Auxiliary regression

Min chp nhn

Chuyn v ca ma trn phn ph i s
R bnh phng hiu chnh
i thuyt
Phn tch phng sai
Ma trn i xng
c lng tim cn chun
c lng khng thin lch tim cn
T tng quan
Hm t tng quan
M hnh t tng quan
Hi quy ph
B

Best linear unbiased estimator(BLUE)

Binary variable
Binomial distribution
Box-Jenkins methodology

c lng tuyn tnh khng thin lch tt nht

Bin nh phn
Phn phi nh phn
Phng php lun Box-Jenkins
C

Causal model
Central limit theorem
Chi-square distribution
Classical normal linear regression model
Cobb-Dousglas production function
Coefficient of variation
Cofactor
Cofactor matrix
Column vector
Conditional expectation of Y given X
Conditional mean forecasting
Conditional mean of Y given X
Conditional probability
Conditional probability density function
Conditional variance
Confidence Interval
Consistency
Consistency estimator
Continous random variable
Correlation

M hnh nhn qu
nh l gii hn trung tm
Phn phi Khi bnh phng
M hnh hi quy tuyn tnh chun c in
Hm sn xut Cobb-Douglas
H s bin thin
Phn ph i s
Ma trn phn ph i s
Vc t ct
K vng c iu kin ca Y theo gi tr xc nh ca
X
D bo trung bnh c iu kin
Trung bnh c iu kin ca Y theo X
Xc sut c iu kin
Hm mt xc sut c diu kin
Phng sai c iu kin
Khang tin cy
S nht qun
c lng nht qun
Bin ngu nhin lin tc
Tng quan

Correlation coefficient
Correlation matrix
Covariance
Critiacal region
Critical value
Cross-sectional data

H s tng quan
Ma trn tng quan
ng phng sai (Hip phng sai)
Min bc b
Gi tr ti hn
D liu cho
D

Decreasing returns to scale

Degrees of freedom
Dependent variable
Determinant
Deterministic relationship
Diagonal matrix
Discrete random variable
Distribution of the sample mean
Disturbance term
Dummy ariable
Dummy variable trap
Dynamics model

Li sut gim dn theo quy mo

Bc t do
Bin ph thuc
nh thc
Quan h tt nh
Ma trn cho
Bin ngu nhin ri rc
Phn phi ca trung bnh mu
Thnh phn nhiu (Sai s)
Bin gi
Ci by ca bin gi
M hnh ng
E

Econometric forecasting
Econometrics
Econometrics model
Economic model
Efficiency
Elasticity
Empirical results
Endogenous variable
Error term
Estimated parameter
Estimates
Estimator
Event
Ex-ante forecast
Exogenous variable
Expected value of X
Experiment data
Expexted value
Exponent
Exponential function
Ex-post forecast

D bo kinh t lng
Kinh t lng
M hnh kinh t lng
M hnh kinh t
Hiu qu
co gin
Kt qu nghin cu thc nghim
Bin ni sinh
Sai s hi quy
Tham s c lng
Gi tr c lng
Hm c lng
Bin c
D bo trong mu
Bin ngoi sinh
Gi tr k vng ca X
D liu th nghim
Gi tr k vng
M
Hm m
D bo ngoi mu
F

F-distribution
Feedback

Phn phi F (Fisher)

Phn hi

First central moment

First central moment
Forcasting
Frequency distribution
F-test
Function form

M men bc 1
M men bc 2
D bo
Phn phi tn sut
Kim nh F
Dng hm
G

Gauss-Markov theorem
General to simple modeling
Generalized least squares
Goodness of fit

nh l Gaus-Markov
Xy dng m hnh t n gin n tng qut
Bnh phng ti thiu tng qut
thch hp
H

Heteroscedasticity
Histogram
Homoscedasticity
Hypothesis testing

Phng sai ca sai s thay i

Biu
Phng sai ca sai s khng i
Kim nh gi thit
I

Identity (Unit) matrix

Increaseing returns to scale
Independent variable
Insample forecast
Interval estimation
Intrument vaiable

Ma trn n v
Li sut tng dn theo quy m
Bin c lp
D bo trong mu
Khang tin cy
Bin cng c
J

Joint probability density function

Hm ng mt xc sut
L

Lag
Law of large numbers
Leptokurtic
Level of significant
Linear regression model

Tr
Lut s ln
Nhn (K>3)
Mc ngha
M hnh tuyn tnh
M

Marginal Cost
Marginal effect of X on Y
Marginal propensity to consume
Mathematical expectation
Matrix
Mean
Mean of distribution
Mean squared error (MSE)
Mesokurtic
Method of least squares
Methodology
Minor
Model

Chi ph bin
Tc ng bin ca X ln Y
Xu hng tiu dng bin
K vng ton
Ma trn
Trung bnh
Trung bnh ca phn phi
Trung bnh ca bnh phong sai s
nhn K = 3
Phng php bnh phong ti thiu
Phng php lun
nh thc ca ma trn con
M hnh

Monte Carlo experiments

Moving average model
Multicollinearity
Multiple regression
Multiple regression model
Mutually exclusive events

M phng Monte Carlo

M hnh trung bnh trt
a cng tuyn
Hi quy bi
M hnh hi quy bi
Bin c xung khc
N

Nonexperiment data
Nonliear regression model
Nonrejection region
Normal distribution
Normal equations
Null hypothesis
Null matrix
Null vector

D liu khng phi t th nghim

M hnh hi quy phi tuyn
Min khng bc b
Phn phi chun
H phng trnh chun
Gi thit 0
Ma trn khng
Vc t khng
O

Observational data
Omitted variable bias
One-tailed test
Ordinary least squares
Outlier
Out-of-sample forecast

S liu quan st
Thin lch do b st bin
Kim nh 1 ui
Bnh phng ti thiu thng thng
im nm ngoi
D bo ngoi mu
P

Panel data
Partial autocorrelation function(PACF)
Partial derivative
Perfectly correlated
Periodicity
Platykurtic
Point estimates
Pooled cross-section & time series
data
Population mean
Population parameter
Population regression
Population regression function
Population regression line
Population variance
Postsample forecast
Power of test
Prediction
Probability density function
Probability distribution
p-value
Q

D liu bng (hn hp)

Hm t tng quan phn
o hm ring phn
Tng quan han ho
Tnh chu k
T (K<3)
c lng im
D liu hn hp
Trung bnh tng th
Tham s thc
Hi quy tng th
Hm hi quy tng th
ng hi quy tng th
Phng sai tng th
c lng ngoa mu
Sc mnh ca kim nh
D bo
Hm mt xc sut
Phn phi xc sut
Gi tr p

Qualitative variable
Quantitative variable

Bin nh tnh
Bin nh lng
R

Random sampling
Random variable
Rank of a matrix
Regression coefficients
Regression of Y on X
Residual
Restricted model
Rooted mean squared error
Row vector

Ly mu ngu nhin
Bin ngu nhin
Hng ca mt ma trn
H s hi quy
Hi quy Y theo X
Phn d
M hnh gii hn
Cn bc hai ca sai s bnh phng trung bnh
Vc t hng
S

Sample correlation coefficient

Sample covariance
Sample estimates
Sample mean
Sample points
Sample regression function
Sample space
Sample standard deviation
Sample statistic
Sample survey data
Sampling
Scalar matrix
Scatter diagram
Seasonal dummy
Second central moment
Serial correlation
Serial independent
Significantly difference from 0
Simple linear regression model
Simple to general modeling
Simultaneous-equation model
Smoothing
Spreadsheet
Square matrix
Standard deviation
Standard error
Standardized normal distribution
Statictical model
Stationary
Statistical independence
Statistical inference
Statistical test

H s tng quan mu
Hip phng sai mu
c lng trn mu
Trung bnh mu
im mu
Hm hi quy mu
Khng gian mu
lch chun
Tr thng k mu
D liu eu tra chn mu
Chn mu
Ma trn cho c cc phn t bng nhau
th phn tn
Bin gi ma v
M men bc hai
Tng quan chui
Khng tng quan chui
Khc khng vi ngha thng k
M hnh hi quy tuyn tnh n gin
Xy dng m hnh n gin n tng qut
M hnh h phng trnh ng thi
S trn (ca d liu chui thi gian)
Bng tnh (phn mm nh EXCEL, SPSS)
Ma trn vung
lch chun
Sai s chun
Phn phi chun chun ha
M hnh thng k
Tnh dng
c lp thng k
Suy din thng k
Kim nh thng k

Stochastic term
Structural instability
Student's t-distribution
Submatrix

Thnh phn ngu nhin

S khng n inh cu trc
Phn phi t
Ma trn con
T

Test of significance
Test statistic
Testing hypothesis
Times series data
Times series forecasting
Total sum of squares (TSS)
Total variation
Transposition
Trend line fitting
True parameter
t-statistic
t-test
Two-tailed test
Type I error
Type II error

Kim nh mc ngha
Tr thng k kim nh
Kim nh gi thit thng k
D liu chui thi gian
D bo vi d liu chui thi gian
Tng bnh phng (sai s)
Tng bin thin
Chuyn v (ma trn)
ng xu hng
Tham s thc
Tr thng k t
Kim nh t
Kim nh hai ui (u)
Sai lm loi I
Sai lm loi II
U

Unbiased
Uncorrelated
Unexplained variation

Khng thin lch

Khng tng quan
Bin thin khng gii thch c
V

Variance of distribution
Variance of individual prediction

Phng sai ca phn phi

Phng sai ca c lng gi tr ring bit
W

Wald test
Weighted least squares
Well-behaved error
White-noise error

Kim nh Wald
Bnh phng ti thiu c trng s
Sai s c tnh cht mong mun
Nhiu trng

Thut ng Anh - Vit thng dng trong hp ng kinh t

glossaries in business contract

A
acceptance of good : chp nhn hng
accoding to standard : theo mu chun
sample : hng mu
account : ti khon
account of purchase : bo co mua hng
accredited party : ngi hng
acknowledgement of receipt : giy bo nhn
action of damages : kin i bi thng

active balance of payments : cn cn thanh ton

active balance of trade : cn cn mu dch thc t
active demand : lng cu nhiu
actual delivery : giao thc t
actual net weight : trng lng tnh thc t
actual tare : trng lng b thc t
actual total loss : tht thot thc t
actuary : nhn vin tnh ton bo him
ad valorem : thu gi cao
ad valorem freight: cc gi cao
addendum (appendix) ph lc
additional insurance: bo hin b xung
address commition : hoa hng ngi thu tu
adjudication : quyt inh ca to n
advice (letter of advice): giy bo
advice note : giy bo gi
advice of collection : giy bo nh thu
advice of drawing : giy bo hi phiu
advice of shipment : giy bo gii hng
affreightment : thu ch
a greed and liquidated damages : tin bi thng inh trc
agreement : tha thun, hip nh, hp ng
agreement on buying option : hp n u tin mua
agreement on the exchange of goods : hip nh trao i hng
air mail receipt : bin lai gi tin hng khng
airway bill : giy gi tin hng khng
air consignment note : vn n hng khng
all risks insurance : bo him mi ri ro
amendment : sa i
amendment advice : giy bo sa i
amicable : ho gii
amount insured : s tin bo him
amount of business : doanh s
annulment : hu b
anticipatory credit : tn dng ng trc
antidumping : chng ph gi
apparent defect : khuyn tt d thy
applicant for L/C : ngi yu cu m L/C
approval sale : bn cho tr li
arbitrator : trng ti vin
arbitration : s phn x
arbitration agreement : hip nh trng ti
arbitration award : phn quyt trng ti
arbitration court : to n trng ti
arrears : tin cn thiu
article : iu, mt hng, hng mc
as inspected : xem hng
as is sale : bn theo hin trng
as per samples : theo mu
asked price : gi cho hng
assessor : ngi nh gi theo tn tht
assignable : c th nhng c
authorities to purchase : u thc mua
B
barter : hng i hng
barter agreement : hp ng hng i hng
beater bill of lading : vn n v danh
bill of benifeciary : ngi th hng
bill of entry : giy khai hi quan
bill of exchange : hi phiu
bill of lading : vn n (ng bin)

bill of lading to order : vn n theo lnh

C
claim : s khiu ni
compensation : s bi thng
C.O.D (charge on delivery) : thanh ton khi giao hng n ni
consignment note : giy gi hng ng b v ven bin
counter offer : hon gi cao
counter sample : mu i
counter sign : cng k tn
country of destination : nc hng n
country of origin : nc xut hng
cover note : phiu bo him
cranage : ph cu
currency clauses : iu khon tin t
currency of account : ng tin thanh ton
currency of contract : ng tin (dng trong) hp ng
currency of payment : ng tin thanh ton
cuttent rate : t l hin hnh
customary risks : nhng ri ro tp qun
D
damages : tin bi thng
damages for detention : tin bi thng lu tu
date of arrival : ngy giao
date of depature : ngy khi hnh
date of despatch : ngy gi
date of entering : ngy khi hiu
date of issue : ngy cp
date of maturity : ngy n hn (tr tin)
date of payment : ngy thanh ton
delay in delivery : chm giao hng
demurrage days : thi gian bc d chm
E
earnest : tin t cc
engagement : cam kt
ex ship : giao ti tu
ex work : giao hng ti xng
excuted contract : hp ng thc hin
excutory contract : hp ng cha thc hin
expiry date : ngy ht hiu lc
export article : mt hng xut khu
export authorization : giy php xut khu
export contract : hp ng xut khu
export license : giy php xut khu
export list : biu thc xut
F
F.O.B (free on board) : giao hng ln tu
F.O.B airport : giao ti sn bay
F.O.B shipment of destination : ch v ti ch
F.O.B stowed : xp hng
floating rate : t gi th ni
floor price : gi sn
forward delivery : giao sau k hn
freight : cc ph
freight clause : iu khon c
I

injure : tn tht (ngi, vt)

interest date : ngy tnh li
I.C.C (International Chamber of Commerce) : Phng thng mi quc t
international liquidity : kh nng tin mt quc t
invoice : ho n
item : mt hng
L
label : nhn hng
law of contract : lut hp ng
lay days : thi hn bc d
lease : cho thu
legal capacity : nng lc php l
license : giy php
licensing : cp giy php
loss in weight : hao ht trng lng
lump sum freight : cc thu bao
M-N
maritime law : lut hng hi
multilateral agreement : hip nh a phng
navicert : giy chng hng hi
O-P
offer : cho hng
order : t hng
packing : bao gi
parity : ngang gi
paron agreement : tho thun ming
penatly : tin pht
period contract : hp ng theo thi hn
pilferage : s mt trm
port of depature : cng i
port of destination : cng n
port of discharge : cng d hng
port of loading : cng bc hng
premium : gi bo him
prompt payment : tr tin ngay
purchase on credit : mua tr gp
Q-R-S
quoted price : yt gi, gi bo
real contract : hp ng thc t
rebate : bt gi
refusal of acceptance : t chi chp nhn
refusal of payment : t chi thanh ton
revaluation : nng gi
risk : ri ro
sale contract :hp ng bn
sale on credit : bn tr gp
shipping company : cng ty vn ti bin
shipping documents : chng t vn chuyn
shipping exchange : s giao dch thu tu
short delivery : giao thiu
solvency : kh nng tr n
specification : quy cch hng
stevedore : cng nhn bc xp
T
telegraphic order : in t hng
telegraphic trasfer : in chuyn tin
terminal contract : hp ng k hn

terms of contract : thi hn hp ng

terms of payment : thi hn thanh ton
terms of trade : thi hn bun bn
time sheet : thi gian bc d
tolerance : ng sai
tonnage : trng ti

gi thnh
~ ton b
~ bo co
~ cui cng
~ s sch / theo hch ton
~ sn xut
~ tiu chun / nh mc
~ cng xng ca sn phm
~ cng xng k hoch
~ k hoch
~ mua sm
~ mua vo
~ phn xng
~ sn phm hng ho
~ thc t
~ ton b
~ vn chuyn
giy chng nhn
~ bo him
~ bo qun
~ cht lng
~ cht lng hng ho
~ ca kho
~ ghi tn hng
~ giao hng
~ hon li thu quan
~ hn hp ni nguyn sn v gi tr
~ hp thc
~ kinh ph m
~ kt lun
~ k thut
~ nghip v
~ xut nhp khu / xut khu
~ phn tch cht lng
~ phn tch trng lng
~ tn tht bin
~ ng k
~ ng k quc gia
giy cng chng
giy cng lnh
giy dng trong k ton
giy gi hng
giy gi hng ng st
giy hng vn chuyn thng

cost
: production full cost
: report cost
: final cost
: book cost
: production cost
: standard cost
: products production cost
: planned production cost
: planned cost
: acquisition cost
: cost price
: department production
: cost of marketable production
: actual cost
: full cost
: transport cost
certificate, reference
: insurance certificate
: keeping certificate
: quality certificate
: certificate of goods quality
: store certificate
: registered certificate
: certificate of delivery
: debenture
: conbined certificate of origin and value
: certificate of due from
: certificate of openned credis
: conclusion certificate
: technical certificate
: operation proof
: certificate of clearing in-wards / out-wards
: certificate of quality analysis
: weight certificate
: survey report
: registration certificate
: certificate of state registration
: notarial act
: credentials
: book-keeping paper
: way-bill
: railway-bill
: transit dispatch

giy hp ng thu tu

: charter party, freestation

Hng ho
goods, article, commodity
~ bn cha np thu
: goods sold in bond
~ bn l
: retail
~ b phong to
: frozen goods
~ ch np thu quan
: goods in the process of clearance
~ ch
: load
~ ch theo ng thu
: cargo
~ cha tr tin
: unpaid freight, unpaid goods
~ cn gia cng thm
: goods subject to further proceeding
~ cng nghip
: industrail goods
~ giao khng u n
: irregular deliveries
~ gi i cha lm th tc
: dispatched goods without necessary formalities
~ ho ngang gi
: commodity of equal worth
~ ho tin t
: monetary commodity
~ khng c ho n
: goods without invoice
~ khng khai bo
: undeclared goods
~ lu
: contraband (goods)
~ l vn
: unprofitable goods
~ lu kho hi quan
: boned goods
~ min thu
: duty free goods
~ nhp khu
: import goods
~ xut khu
: export goods (article)
~ thuc bo qun theo trch nhim : goods under responsibility keeping
~ tiu dng
: consumers article
~ tiu dng rng ri / thng thng : article of general consumption
~ trong kho
: goods in un charge
~ trn ng vn chuyn
: good in transit
~ trong lu thng
: goods in circulation
~ ti xut khu
: reexported goods
~ ti quy
: goods in stock (on hand)
~ vn chuyn sut
: transit goods
~ xa x
: luxury article
~ ang gia cng
: article in processing
~ gi i
: dispatched freight
~ lp ho n
: invoiced goods
~ np thu
: cleared goods
~ c tr tin
: paid goods
~ n mt ln
: single supply
~
: unsalable goods
hp ng
~ bo m
~ c th
~ giao nhn thu
~ t nhng
~ cho vay
~ a phng
~ bn trc
~ bo him

Agreement, contract
: contract of guaranty, guaranty agreement
: local agreement
: contract
: concession
: loan agreement/contract
: local agreement
: contract of provisional sale
: insurance contract

~ ti bo him
: reinsurance contract
~ bo lnh
: contract of guarantee
~ bo lnh thit hi
: contract of indemnity
~ bo qun
: keeping contract
~ cho thu ti sn
: treaty of property hire
~ cung ng (hng ho)
: contact of (goods) delivery
~ cm c
: mortgage deed
~ c k hn
: forward contract
~ c li cho ngi th ba
: agreement for 3rd person gain
~ hai bn (song phng)
: bilateral agreement
~ hp tc gia cc nng trang tp th : contract of intercollective farms activities
~ khc nghit
: one sided agreement
~ khng k hn
: permanent contract
~ khng phi n b
: gratuituos contract
~ kinh t
: economic contract
~ k hoch
: planned contract
~ lao ng
: labour agreement
~ lp thit b
: contract of erection
~ mua bn
: contract of purchase and sale
~ mu
: model agreement/contract
~ m ti khon ngn hng
: at bank account contract
~ ngoi k hoch
: outside plan contract
~ nguyn tc
: general contract
~ nhn thu
: building contract
~ nm
: annual agreement
~ phc v thu pht
: contract of the cash
~ thanh ton
: contract of settlements
~ thu mua nng sn ca nh nc
: agreement of agricultural products state
~ thu
: leases
~ thu gi i
: dispatch contract
~ thu ngi
: contract of employment
~ thu ph
: sub building contract
~ thc t
: real contract
~ trc tip
: direct contract
~ tp th
: collective agreement
~ vn chuyn
: contract of carriage
~ vn chuyn bin
: contract of affreightment
~ vn chuyn hng
: contract of goods transport
~ xy dng c bn
: contract of capital construction
~ i l (ngn hng)
: agrement of correspondence
~ u nhim
: contract of agency
~ u thc
: commission contract
~ u thc bn hng nc ngoi
: consignment agreement
ngn hng

bank

~ bn A/ i

: initial bank

~ bn B/ n

: arrival bank

~ ngoi hi

: foreign exchange bank

~ ngnh ng tu

: ship building bank

~ ngi m L/C

: bank of L/C issuer

~ ngi nhn L/C

: bank of L/C benefitciary

~ nh nc

: state bank

~ nng nghip trung tm

: central agricultural bank

~ nc ngoi

: foreign bank

~ pht hnh

: bank of issue

~ phc v ngi bn/ cung cp

: bank for payer

~ phc v ngi mua

: purchase

~ Quc gia

: government bank

~ rung t c phn

: share land bank

~ s nghip

: business bank

~ s nghip cng cng trung ng

: central communal bank

~ s nghip cng cng a phng

: local municipal bank

~ thanh ton

: transfer payment bank

~ thanh ton quc t

: bank for international settlement

~ thuc a

: colonical bank

~ thnh ph

: municipal bank

~ thng mi

: commercial bank

~ chi nhnh ca ngi cung cp

: suppliers bank branch

~ bn ngi mua

: purchases bank

~ bn nhn tin

: receives bank

~ chit khu (hi phiu nc ngoi) : discount house

~ cho vay (di hn)

: (longterm) loan bank

~ cho vay ngn hn

: bank for short term credit

~ cho vay chuyn nghip

: special bank

~ con

: daughter bank

~ cm c bt ng sn

: mortage bank

~ cp vn

: financing bank

~ cng - t hp doanh

: semi-privates bank

~ c phn

: share bank

~ d chin

: field bank

~ giao thng

: comunication bank

~ hn hp

: mixed type bank

~ hp tc x

: co-operative bank

~ htx mua bn

: bank for consumers co-operative bank

~ kin thit

: building bank

~ ngoi nc

: bank aboard

~ tin gi

: deposit bank

~ trung ng

: central bank

~ t nhn

: private bank

~ XNK

: export-import bank

~ i l

: correspondent bank

~ u t

: investment bank

~ c quyn

: monopolist bank

ri ro

risk

~ hai bn

: bilateral risk

~ bin

: sea risk

~ bo him

: insurance risk

~ bc d hng

: unloading risk

~ chin tranh

: war risk

~ cng

: port risk

~ do th ch

: enemy risk

~ hn hp bin v t lin

: mixed sea and land risk

~ ln u

: first risk

~ mc cn

: stranding risk

~ ngoi hi

: foreign exchange risk

~ thi bnh

: peace risk

~ thc

: guenine risk

~ ti bn tm dng

: call risk

~ tn dng

: credit risk

~ dng tu

: collision

~ c bit

: special risk

~ n phng

: unilateral risk

thanh ton

settlement,payment, liquidation

~ thu nhp ca nh nc

: account of public revenues

~ bng giy u nhim

: settlement by order for payment

~ bng chuyn tin qua bu in

: postal transfer settlement

~ bng phng thc b tr

: settlement by compensation

~ bng ngoi t

: settlement by foreign currence

~ bng sc

: payment by cheques

~ bng sc bo chi

: settlement by speciafied cheques

~ bng sc chuyn khon

: settlement by transfer cheques

~ bng sc ca s sc nh mc v khng nh mc : settlement by cheques of limited and unlimited

cheque books
~ bng tin mt

: settlement in cash

~ bng [loi tin]

: [loi tin] payment

~ bng u nhim

: settlement by specified order for payment

~ b tr ngoi hi

: foreign exchange clearing

~ b tr cc khon n nhau

: settlement on clearing of counter claims

~ b tr ca ngn hng

: bank clearing

~ chuyn khon

: settlement by transfer

~ cc thit b chuyn nhng

: settlement on the (transmetted) equipments

~ gia cc nhnh

: inter-branch settlement

~ gia cc ngn hng

: inter-bank settlement

~ khon trch khu hao

: settlement on depreciation deduction

~ khc a phng

: not local settlement

~ khng dng tin mt

: settlement by transfer and by clearing of account

~ khng tp chung

: decentralized settlement

~ ln cht

: finished settlement

~ mu dch

: trading settlement

~ theo yu cu

: settlement of claims

~ phi hng ho

: non trading settlement

~ php nhn

: liquidation of jurdical person

~ quc t

: international payment

~ s b

: approximated settlement

th tn dng

Letter of credit

th tn dng

: L/C

~ bo m

: registed mail

~ cha dng

: idle L/C

~ (khng) c th hu b

: (ir)revocable L/C

~ (khng) xc nhn (khng) c th hu b : (ir)revocable unconfirmed L/C

~ c th chia

: divisible L/C

~ du lch

: travelling L/C

~ khng thng bo

: general L/C

~ ghi danh

: registed L/C

~ gip lng

: back to back L/C

~ khim khuyt

: faulty L/C

~ nhp khu

: import L/C

~ xut khu

: export L/C

~ phi thng mi

: non-commerical L/C

~ trn

: clean L/C

~ tun hon

: confirm L/C

http://forum.hubmonline.net/Topic.Aspx?CatId=4&ForumId=5&TopicId=197&Page=1

CONTRACT
No:
Date:
SELLER:
Name:
Add:
Tel.:
Fax:
Represented by:
BUYER:
Name:
Add:
Tel.:
Fax:
Represented by:
The seller agreed to sell and the buyer agreed to buy the commodity under the following terms and
conditions:
1. COMMODITY, QUANTITY, PRICE:
(...)
These prices are understood as (...)
Tolerance:
2. QUALITY: As samples agreed by both parties
3. PACKING:
4. PAYMENT:
Details of sellers bank:
Banks name:
Add:
Swift:
Beneficiary name:
Add:
Account number:
Document required:
- Full set (3/3) original clean on board bill of loading, made out to the buyers order.
- Signed commercial invoice: 3 copies
- Signed Packing list: 3 copies
- Certification of origin issued by Vietnam Chamber of Commercial Industry in 01 original and 01 copy
5. SHIPMENT: (...)
6. FORCE- MAJEURE:
The parties shall be free from the responsibilities for the partial or total non-fulfillment of the obligations of
the present contract in case it was caused by circumstances beyond their control, such as: war, fire, acts of
god, earthquake, military operations, export/import prohibitions. The party for which the performance of this
contract must notify the other party in written form within 10 days of beginning of such circumstances or
competent Govt. authority.
7. ARBITRATION:
In the event of any disputes arising out of the contract, which cannot be handled amicably by both sides, such
disputes shall be settled by the International Arbitration Court in Vietnam under ICC 500 terms (Paris). The
decision of the arbitration shall be final and binding on both parties.
8. GENERAL CONDITIONS:
Any amendments or variation of this contract must be accepted by both parties in written form. Both parties
commit to strictly carry out this contract.

This contract is valid from the signing date.

(...)

FOR THE SELLER

FOR THE BUYER
(Sign & seal)

Ting Vit

Ting Anh

Lt xem

Tho lun

"t kch" doanh nghip

Corporate raid

5229

"Hm chin tranh"

War chest

4386

All-Cap Fund

All-Cap Fund

6435

Alpha

Alpha

6331

Alpha di ng

Portable Alpha

5659

Angel investor

Angel investor

6318

Aunt Millie

Aunt Millie

5174

AUTEX, h thng Autex

AUTEX, Autex system

5185

Bn bun

Wholesale

5634

Bn co bch

Prospectus

10132

Bn c phn khi mo

Equity carve-out

5965

Bn danh sch xanh (Tri

phiu th)

Blue list

6465

Bn gp

Distressed sale

385

Bn ghi chp phn nh cung

cu ngoi t

Balance of Payments approach to Exchange Rate (BOP)

5011

Bn hng a cp

Multi Level Marketing

8342

Bn hng tn ca

Door to door selling

5436

Bn khng

Short Sales

10795

Bn l

Retailing

3897

Bn lit k aging

Aging Schedule

3428

Bn ph gi

Dumping

Ting Vit

Ting Anh

Lt xem

Tho lun

Bn tay v hnh

Invisible hand

676

Bn tho
Bn tng

Bailing out

4872

Fire-sale

2406

Bng cn i k ton

Balance sheet

36714

Bng u gi
Bng nim yt gi c phn OTC

Order Book

1954

OTCBB-OTC Bulletin Board

3606

Bng Pink Sheets

Pink Sheets

2025

Bng sng ch hay bn quyn

Patent

2240

Bng tiu chun so snh kt qu

Mutual fund's Performance Yardsticks

Bo co lu chuyn tin t

Cash Flow Statement

Bo co nhn dng

Employment report

949

3232

968

Bo co s d

Account Statement

1342

Bo co ti chnh

Financial statement

3953

Bo co thu nhp

Income statement/earnings statement

2158

Bo co thng nin

Annual report

1052

Bo m

Hedge

3320

Bo him

Insurance; Assurance

2874

Bo him c mc ph c nh

Level-premium policy

1884

Bo lnh

Bail out

1228

Bo lnh tn dng

Credit guarantee

3505

Ting Vit

Ting Anh

Lt xem

Tho lun

Bao tiu - Bo lnh

Underwrite

6018

Bo v khi lnh thu hi

Call Protection

841

Basis

Basis

Bt ng sn

Real Estate

Bt ng sn v li ch ch s hu

Real property

By gi tr

Value trap

By gim gi

Bear trap / Beartrap / Bear-trap

By tng gi
Bn lin quan mt thit

Beta

420

3766

996

1952

816

Bulltrap / Bull-trap / Bull trap

765

Stakeholder

959

5088

H s beta

Bin an ton

Margin of safety

2027

Bin dao ng

Fluctuation limit/ Price limit/ Daily trading limit

1372

Bin li nhun

Profit Margin

5414

Bin nhn k thc ti Hoa K (ADR)

American Depositary Receipt

74

B ti liu dnh cho bo ch

Press Kits

532

Bi thng ngh vic

Severance package

1727

Bong bng kinh t

Economic bubble

4044

BRICs

BRICs

612

B p

Offset

B tr chng khon v tin

Clearing

Ting Vit

Ting Anh

Bui hp bo

Press conference/ New conference

802

2826

Lt xem

Tho lun

407

Cc ch s n by ti chnh

Financial Leverage Ratios

4276

Cc ch s gi tr th trng

Market Value Ratios

1499

Cc ch s qu tng h

Mutual fund indexes

926

Cc th li nhun

Fund Performance Derby

981

Cc giao dch futures ti chnh

Financial futures transactions

1104

Cc khon u t di hn

Long-Term Investments

1287

Cc khon u t mc tiu

Targeted Investments

985

Cc khon u t ngn hn

Short-Term Investments

1167

Cc khon phi thu

Receivables

3377

Cc lnh giao dch trn TTCKVN

Trading orders on VSE

1420

Cc loi hng ha giao dch trn th

trng futures ti chnh

Goods traded on financial futures market

1028

Cc loi qu tng h

Types of mutual fund

1714

Cc nguyn tc c bn ca bo
him

Basic principles of insurance

1090

Cc nh phng nga ri ro

Hedgers

1147

Cc nhn t ca sn xut

Factors of production

853

Cc qu iu ho theo th trng

Market Neutral Funds

766

Cc qu kim loi qu

Precious metal mutual funds

718

Cc qu ngnh

Sector funds

697

Cc qu vi mc tiu tp trung

Target Funds

657

International Organization of Supreme Audit Institutions (C quan kim ton quc

t ti cao) www.intosai.org
INTOSAI:

Adjustable rate mortgage ARM: th chp vi li sut linh ng

Mt loi th chp m mc li thay i theo nh k, theo s ln xung ca mt ch s. Tt c cc th chp li sut linh ng u b

chi phi, rng buc vo nhng ch s.

Adjustment date: ngy iu chnh

Ngy m mc li sut ca mt kh c th chp li sut linh ng c s thay i.

Amortization schedule: lch tr dt, tiu hy n

Mt biu (bng k) cho thy mi ln tr n bao nhiu s i vo gc v bao nhiu s i vo li trong sut thi gian vay. Biu ny
cng ch ra s gim dn ca s d n cho n khi s d bng khng.

Amortization: thi gian tr dt n, tiu hy n

Khon tin tr n c mt phn l tr s li tch ly (tng dn) trn mt mn n, phn cn li tr vo khon gc n

(principal). Theo thi gian, phn tr li s gim i khi s d n (loan balance) gim i, v phn tr gc tng ln gip cho
mn n c tr dt (paid off hay amortized) trong mt thi gian nht nh.

Annual percentage rate APR: t l phn trm hng nm

y khng phi l li sut trn khon vay (note rate) ca qu v. N l mt tr s c lp theo mt cng thc ca chnh ph
nhm phn nh tr gi tht ca vic vay n, trnh dy di dng mt t l. Cch tnh ton nh th ny, nhng khng hon ton l
chnh xc, cho nn ch xem y l mt hng dn: tr cc chi ph kt thc vic mua nh (closing costs) ra khi khon tin vay
ri dng s tin chnh xc phi tr n m tnh xem s ra li sut no trn khon tin ny thay v trn s n thc s. Kt qu s
c mt con s gn bng s APR. V qu v dng cng mt khon tr cho mt mn tin nh hn, s APR s lun lun cao hn con
s ca li sut trn mn tin vay ca qu v.

Application: n
Mu dng xin vay th chp, trong c chi tit v thu nhp, tin tit kim, ti sn, n v nhiu chi tit khc ca ngi xin vay.

Appraisal: nh gi
Mt vn bn bin minh cho gi tin tr cho mt bt ng sn, cn c ch yu trn s phn tch cc gi bn ca nhng cn nh
tng t gn .

Appraised value: gi tr c nh

kin v gi tr ng theo th trng ca mt bt ng sn, cn c trn kin thc, kinh nghim ca ngi nh gi v s phn tch
bt ng sn . V s nh gi c cn c chnh vo nhng cuc mua bn tng ng v ln mua bn sau cng chnh l bt
ng sn ang c xem xt, gi tr c nh thng l gi mua bt ng sn .

Appraiser: nh gi vin

Mt ngi nng lc qua hc thc, hun luyn v kinh nghim c tnh gi tr ca mt bt ng sn v ti sn c nhn. C
mt s nh gi vin lm vic cho cc ni cho vay th chp, nhng phn ln cc nh gi vin lm vic c lp.

Appreciation: s tng gi
S gia tng gi tr ca mt bt ng sn do s thay i ca cc iu kin ca th trng, lm pht hay nhng nguyn nhn khc.

Assessed value: gi tr chu thu

Gi tr c mt nhn vin gim nh thu n nh cho mt bt ng sn da vo m nh thu.

Assessment: gim nh thu

Vic xc nh gi tr ca mt ti sn da vo m nh thu.

Assessor: gim nh vin thu

Mt vin chc chnh quyn c nhim v nh gi mt ti sn nh thu.

Asset: tch sn/ti sn

Nhng th c gi tr m mt c nhn s hu. Nhng ti sn c th nhanh chng chuyn thnh tin mt c gi l ti sn lu

hot (liquid asset). Nhng th ny gm c ti khon ngn hng, c phiu, tri phiu, qu h tng, v. v cc loi ti sn khc
gm bt ng sn, ti sn c nhn v cc mn ngi khc n ngi .

Assignment: chuyn nhng

Khi ch quyn ca th chp c chuyn t mt cng ty hay mt c nhn sang cho mt cng ty hay c nhn khc th vic ny
c gi l chuyn nhng

Assumable mortgage: th chp nhn gnh c

mt loi th chp c th c ngi mua gnh nhn khi cn nh c bn i. Thng th ngi mn phi hi iu kin
(qualify) gnh nhn th chp ny.

Assumption: gnh nhn

Ch dng khi ngi mua gnh nhn th chp ca ngi bn.

Balloon mortgage: th chp ngn hn (bong bng)

Mt mn cho vay th chp i hi s tin gc cn li phi c tr ht vo mt thi im. Th d nh mt mn cho vay th chp
c th c ng tr dt trong thi gian ba mi nm nhng i hi rng n cui nm th mi th ton b khon gc cn li
phi c tr ht.

Balloon payment: ln tr th chp ngn hn

Khon tin tr trn mt ln cui cng phi tr vo lc kt thc mt th chp ngn hn.

Bankruptcy: bi sn, khnh tn, v n

Bng cch khai vi to bi sn lin bang, mt c nhn hay nhiu c nhn c th sp xp li (ti c cu) hay gii thot c mnh
khi nhng mn n v trch nhim ti chnh. Bi sn c nhiu loi nhng loi thng thng nht cho c nhn l khnh tn theo
Chng 7, Khng Ti sn ("Chapter 7 No Asset") gii thot ngi mn hu ht cc loi n. Trong vng hai nm sau ngy c
phc quyn sau khi khnh tn, ng s thng khng th iu kin xin vay loi n c mc li thp (a paper loan) v phi
gy dng li kh nng tr n.

Bill of sale: giy bn, vn t

Vn bn chuyn giao ch quyn/bng khon t c nhn ny sang c nhn kia . Th d nh khi bn mt chic xe ly tin dng
lm mt ngun tin t trc hay chi tr chi ph kt thc vic mua nh, ngi cho vay thng i mt vn t (thm vo nhng
th khc) chng t ngun gc cc khon tin ny.

Biweekly mortgage: th chp tr mi hai tun mt ln

Mt mn th chp m ngi vay phi tr mi hai tun mt ln thay v mi tun mt ln. Kt qu l thay v tr 12 ln mt nm th
ngi mn tr c 13 ln. Khon tr thm ny lm gim i thi gian cn thit tr dt mt mn th chp ba mi nm. Ghi
ch: c nhng cng ty c lp khuyn khch ngi mn th chp ba mi nm dng cch tr th chp hai tun mt ln. H tnh
mt l ph ban u (set up fee) v l ph chuyn tin (transfer fee) mi ln tr. Tin cq qu v s c k thc vo mt ti khon
trust account t c rt ra hng thng mi ln chi tr, khon tin d nm li trong ti khon cho n khi pht sinh
tr thnh phn tr thm gim bt n gc ca qu v. Ta c th tit kim tin bng cch t lm vic ny, hn na ta cn phi tin
tng c rng khi ta chuyn tin cho cng ty th h s thc s chuyn tin ca mnh tr cho ni cho vay.

Bond market th trng tri phiu

ch hot ng mua bn hng ngy loi tri phiu ba mi nm ca ngn kh (treasury bonds). Nhng ni cho vay theo di th
trng ny st sao v khi sinh li ca tri phiu ln xung th cc loi th chp c mc li c nh (fixed rate mortgages) cng
s ln xung theo. Nhng yu t nh hng n th trng Tri phiu cng ng thi nh hng ln mc li ca th chp. l l
do ti sao li sut thay i hng ngy, vi mt th trng khngn nh, t l li cn c th thay i nhiu ln trong ngy na.

Bridge loan: cho vay bc cu

hnh thc ny khng cn c p dng thng xuyn na, cho vay bc cu l khi mt ngi cha bn c nh ca mnh m li
phi kt thc vic mua mt bt ng sn khc. Khon vay bc cu tr thnh ngun tin ngi ny dng vo vic tr ngay mt
ln (down payment). Mt l do khin cho nay khng cn nhiu khon cho vay bc cu l cng ngy cng c thm nhiu ni cho
vay th chp th hai (second mortgage lenders), cc ni ny s cho vay vi li sut cao. Thm vo , ngi bn thng thch
nhn nhng ngh mua ca nhng ngi mua bn xong nh ca h ri.

Broker: i l mi gii
Ngi i l mi gii (broker) c nhiu ngha ty theo trng hp. Hu ht cc i c gia (Realtors) l i din (agents), lm vic
di mt ngi i l mi gii (broker.) Mt s i din cng l ngi mi gii, lm vic cho chnh mnh hay cho mt ngi mi
gii khc. Trong ngnh th chp, t ngi mi gii thng ch mt cng ty hay c nhn khng trc tip cho ngi vay mn tin
m mi gii cho nhng ni cho vay hay ni u t ln. (See the Home Loan Library that discusses the different types of
lenders). Theo nh ngha thng thng th i l mi gii l bt k ngi no hot ng vi tnh cch mt i din em hai phi
li vi nhau giao dch v hng mt khon l ph lm vic ny.

Buydown mua xung

thng dng ch loi th chp c mc li c nh m li sut c mua xung trong mt thi gian, thng l t mt n ba
nm. Sau thi gian , ngi mn s phi tr theo li sut quy nh (note rate). c mua xung mc li thp trong thi gian

u, ngi mn phi ng mt khon tin vo mt ti khon gi b p vo khon tin tr hng thng. Nhng khon tin
ny thng n t ni bn (hay mt ngun khc) vi tnh cch khuyn khch ngi mua. Gi l lender funded buydown khi ni
cho vay tr khon tin ban u ny. G c th lm c iu ny v note rate ca khon vay (sau khi iu chnh mua xung) s
cao hn li sut hin hnh. Mt trong nhng l do lm vic ny l ngi vay phi hi iu kin c hng li sut khi
u v c th hi iu kin vay nhiu hn. L do th hai l ngi mua hy vng thu nhp ca mnh trong tng lai s cao hn
ng k nhng ngay lc ny th mun khon tr hng thng ca mnh thp thi.

Cap: mc ti a

cc th chp li sut linh ng (ARM- Adjustable Rate Mortgages) c li sut thay i ln xung, nhng s ln xung ny thng
c gii hn ti mt mc nht nh. Cc gii hn c th l s n c th c tng gim ti mc no trong khong 6 thng,
khong mt nm hoc trong sut thi gian ca mn n, iu ny c gi l mc ti a (cap). Mt s loi ARMs, mc d c th c
mc ti a, cho php t l li c ln xung t do, nhng i hi mt khon tr ti thiu, khon ny c th c iu chnh hng
nm. C mt mc thay i ti a hng nm c n nh cho khon tin tr, mc gii hn ny cng c gi l mc ti a (cap).

Cash-out refinance: ti th chp vay thm tin

t ny dng ch trng hp mt ngi vay ti th chp khon th chp ca h vi mt khon tin cao hn kt s th chp hin
ti vi mc ch dng tin vay d thm cho mc ch khc.

Certificate of Eligibility: Chng ch Cu Chin binh

Mt vn kin do C quan Qun tr Chin binh cp, xc nhn ngi cu qun nhn c cp giy ny hi iu kin xin vay mt
khon vay c B Cu Chin binh bo m (VA loan.)

Certificate of Reasonable Value (CRV): Chng ch Gi tr Hp l

Sau khi hon thnh vic nh gi bt ng sn c mua vi mt khon cho vay ca B Cu chin binh (VA loan), C quan Qun
tr Cu chin binh s cp mt Chng ch Gi tr Hp l (CRV).

Chain of title: chui ch quyn

bn k/phn tch nhng ln chuyn nhng ch quyn ca mt bt ng sn t trc cho n nay.

Clear title: ch quyn sch, r rng

mt ch quyn khng c khon cm gi (liens) hay rc ri php l no v mt quyn s hu.

Closing costs: chi ph kt thc

Chi ph kt thc c chia thnh chi ph tr mt ln (non-recurring closing costs) v cc khon tr trc (pre-paid items.). Chi
ph tr mt ln l nhng mn phi tr mt ln khi mua mt bt ng sn hay c cho vay . "Cc khon tr trc" l nhng mn
s phi tr mi nh thu bt ng sn,bo him nh. Ni cho vay s phi c lng tng s tin chi ph tr mt ln v cc mn
phi tr trc lp bn c tnh gi l Good Faith Estimate gi cho ngi xin vay trong vng ba ngy k t khi nhn c n
xin vay tin mua nh.

Closing kt thc/ ng

ch ny c mi tiu bang nh ngha khc nhau. mt s tiu bang mt s chuyn nhng bt ng sn cha c coi l
ng trc khi cc vn kin c ng kim ti mt vn phng ng b a phng. nhng tiu bang khc, kt thc/ng l
mt cuc gp g k cc vn kin v trao tin.

Closing statement: giy bo kt thc

xin xem ch Settlement Statement.

Cloud on title: ch quyn c vn

nhng tnh trng c cuc truy cu ch quyn pht gic rng c nh hng n ch quyn ca mt bt ng sn. Thng th cc
vn v ch quyn gi l clouds on title ch c th c gii quyt bng cc c c mt vn t (deed), gii to (release) hay
qua s xt x ca to.

Co-borrower: ngi cng ng tn vay

Mt ngi cng ng tn trch nhim mn n v c tn trong ch quyn ca bt ng sn.

Collateral: vt th chp

Trong mt khon vay mua nh, bt ng sn chnh l vt th chp. Ngi vay n c th mt nh nu khng tr n ng theo cc
iu kin ca th chp hay vn t tn thc (deed of trust).

Collection: thu n
Khi ngi vay tr n khng tr c, ni cho vay s lin lc vi h tm cch yu cu tr. Mn n bc sang giai on thu n.
Trong cng vic ny, bn cho vay phi gi ng thi lu tr nhng vn kin cn thit c th xut trnh chng minh trong
trng hp phi cng ch (tch bin) bt ng sn.

Commission: hu hng
Hu ht ngi bn hng c hng mt khon hoa hng cho cng vic ca h v c nhiu ngi bn hng lin quan n mt ln
chuyn nhng nh ngi i din i c, nhn vin ni cho vay, i din ch quyn, lut s, k ton i din trung gian, i
din cc hng tr gin mi, cc cng ty bo him, cng ty kim tra nh, i din bo him v.v Tin hu hng c trch t
nhng khon do ngi bn hay ngi mua phi chi ra trong khi mua bn. i din i c thng l ngi c khon hoa hng ln
nht, sau l ni cho vay ri n cc ngi khc.

Common area assessments: l ph khu vc chung

mt s khu vc c gi l L ph Hi i hu Ch nh (Homeowners Association Fees). y l chi ph m cc ch cc cn chung
c condominum hay planned unit development (PUD) ng cho Hi i hu Ch nh v thng c dng bo tr nh v cc khu

vc chung.

Common areas: khu vc chung

Nhng phn ca mt cao c, t, v cc tin nghi do mt PUD hay mt hi ch nh trong chung c lm ch hay qun l m tt c
cc ngi trong chung c cng s dng, h s chia nhau chi ph iu hnh v bo tr. Khu vc chung gm c h bi, sn tennis v
nhng tin ch gii tr khc cng c nhng hnh lang, khu u xe, cc ch ra vo, v. v

Common law: lut bt thnh vn

Mt h thng lut php da trn cc tp tc Anh quc v c mt s tiu bang p dng ti mt mc nht nh.

Community property: ti sn chung

mt s tiu bang, c bit l min ty nam, bt ng sn to mi bi mt cp v chng trong thi gian chung sng th c
coi l ti sn chung, tr nhng trng hp c bit. C th pht xut t tc l Ty ban nha v M ty c trong khu vc ny.

Comparable sales: gi so snh c

gi bn ca cc cn nh tng t cc khu vc gn , c dng xc nh gi th trng ca mt cn nh ang c bn.
Cn c gi tt l "comps."

Condominium conversion: chuyn thnh chung c

vic thay i ch quyn ca mt kin trc (thng l cho thu) tr thnh hnh thc s hu chung c.

Condominium hotel: khch sn chung c

mt cng trnh chung c c cho thu v c quy vo thu, cho thu ngn ngy, cung cp dch v in thoi v lm v sinh hng
ngy v c dng nh mt khch sn thng mi d rng mi cn h u c ch ring. Loi hnh ny thng thy nhng ni
ngh mt nh Hawaii.

Condominium: nh chung c

loi ch quyn a c m tt c nhng ch cc cn h trong chung c lm ch ca kin trc , cu khu vc chung tr phn
bn trong ca cn h m h c ch quyn. Thng b hiu lm l mt loi cng trnh hay kin thit, ng ngha phi hiu l mt
loi quyn s hu.

Construction loan: khon cho vay kin thit

mt khon cho vay ngn hn, tm thi tr chi ph xy dng. Ni cho vay chi tin cho nh thu xy dng theo tng k trong thi
gian xy ct.

Contingency iu khon d phng

mt iu kin phi c chp hnh trc khi mt hp ng c gi tr rng buc php l. Th d nh ngi mua nh thng thm
vo mt iu khon d phng xc nh rng hp ng s khng c gi tr rng buc php l cho n khi ngi mua c c bo
co kt qu kim tra nh mi s u va (satisfactory home inspection report) cu mt chuyn vin kim tra nh ca.

Contract: hp ng
mt tho thun bng ming hay c giy t v nhng vic s lm hay s khng lm.

Conventional mortgage: th chp qui c/thng thng

tn gi nhng khon cho vay mua nh khng phi l cc khon cho vay ca chnh ph (VA v FHA).

Convertible ARM: th chp li sut linh ng c th thay i

loi th chp c th thay i mc li cho php ngi mn chuyn th chp mc li linh ng sang th chp mc li c nh trong
mt thi gian nht nh.

Cooperative (co-op): gia c hp tc

hnh thc nhiu ngi ng s hu trong nhng ngi c tr mt khu nh nhiu n v c tr c c phn trong cng ty hp
tc (cooperative corporation) lm ch khu nh ny. Hnh thc s hu ny cho php mi ngi c tr c quyn chim ng mt
cn h hay mt n v gia c.

Cost of funds index (COFI): ch s COFI

Mt trong cc ch s c dng tnh ton s thay i ca li sut cho mt vi loi th chp c li sut linh ng. Ch s ny tiu
biu cho mc trung bnh ca li sut tit kim, cho vay v ng trc ca cc nh bng v cc c s ti chnh ca h thng 1th
District of the Federal Home Loan Bank.

Credit history: h s tn dng

mt h s ghi li vic tr n ca mt ngi. H s tn dng l mt trong cc h s m cc ni cho vay th chp xem xt quyt
nh mc may ri khi cho vay.

Credit report: bo co tn dng

mt bn bo co v lch s tn dng ca mt c nhn. Bo co ny do mt vn phng tn dng son lp v c ni cho vay dng
xem ngi ny c ng c cho vay hay khng.

Credit repository: t chc thu thp h s tn dng

mt t chc chuyn thu thp, ghi li, cp nht v lu tr cc thng tin ti chnh v vic tr n ca mt c nhn, ngi ang c
xem xt v mt tn dng.

Credit: tn dng

mt tho thun theo ngi vay nhn c mt mn c gi tr i li bng cam kt s tr li cho ngi cho vay trong mt thi
hn no .

Creditor: ch n/ bn cho vay

Ngi ch mn n.

Debt: n

Mt khon tin n ngi khc

Deed of trust: vn t/chng nhn quyn s hu tn thc

mt s tiu bang, nh California, khng vo s cc th chp m ch vo s b cc vn t/chng nhn quyn s hu tn thc. Cn
bn th vic vo s vn kin ny cng ging nh vo s cc th chp.

Deed: giy chng nhn quyn s hu - vn t

vn kin php l xc nhn ch quyn ca mt ti sn.

Deed-in-lieu: chng th ngn nga tch bin

ch tt cu chng th ngn nga tch bin "deed in lieu of foreclosure," chng th ny chuyn ch quyn sang cho ni cho vay
trong trng hp ngi vay khng tr c n v mun trnh b tch bin. Bn cho vay c th hay khng ngng cc th tc tch
bin nu ngi thu yu cu c cung cp chng th ngn nga tch bin. Bt k bn cho vay c chp nhn chng th ny hay
khng, vic trnh v khng tr n thng s c ghi vo h s tn dng. Chng th ngn nga tch bin ch c th trnh c
vic a cc vn kin tin hnh vic tch bin vo s b v tr thnh k lc cng cng (public record).

Default: khng tr c n

vic khng tr c khon tr th chp trong mt thi gian nht nh. Vi th chp th nht hay tn thc th nht (trust deed),
nu khng tr c mt k trong vng ba mi ny sau n hn k, mn n c coi nh khng tr c n.

Delinquency: n qu hn
Khng tr khon th chp khi n hn tr. Vi hu ht cc th chp, k tr thng l ngy u thng. Mc d khng b tr tin
pht tr tr (late fee) tnh theo s ngy tr, mn tr ny cng vn c coi l tr tr hn. Khi tr hn hn ba mi ngy, hu ht
cc ni cho vay s bo co s tr hn ny cho mt hay nhiu vn phng tn dng.

Deposit: tin t cc
mt khon tin tr trc cho khon tin ln hn s phi tr trong tng lai. Trong ngnh a c thng gi l tin t xc nhn
thnh tm "earnest money deposit."

Depreciation: gim gi, khu hao

s gim gi tr ca mt ti sn, phn ngha ca ch appreciation (tng gi). Gim gi tr/khu hao cn l mt t k ton ch s
mt gi tr tin bc ca mt ti sn v c coi nh chi ph (expense) cho mc ch gim thu. V y khng phi thc s l chi ph
phi chi tr, bn cho vay s cng ngc li chi ph gim gi tr cho cc ngi vay tin t lm ch lm vic cho mnh ( selfemployed borrowers) v coi l thu nhp.

Discount points: im gim

* trong ngnh cho vay th chp, ch ny thng ch c dng khi ni n cc khon cho vay ca chnh ph, nh FHA v VA. Cc
im gim Discount points ch nhng im tr thm vo cho l ph xin vay mt phn trm (one percent loan origination fee.)
Mt im l mt phn trm ca khon tin vay.

Down payment: khon tin tr trc mt ln

phn gi mua mt ti sn m ngi mua tr bng tin mt, khng vay th chp.

Due-on-sale provision: iu khon qui nh lc bn

mt iu khon trong th chp cho php ni cho vay i ngi vay phi hon tr ht mn n khi bn bt ng sn c cm
c.

Earnest money deposit: tin cc xc nhn thc lng mun mua

khon t cc do ngi mun mua t xc nh mnh thc s mun mua cn nh

Easement: quyn a dch

quyn c php vo, dng, hay bng qua mt bt ng sn ca ngi khc

Eminent domain: quyn trng mua

quyn ca chnh ph c mua li mt ti sn ca t nhn vi mt gi th trng hp l dng cho mc ch cng cng. Quyn
trng mua l nn tng ca cc th tc cng ch.

Encroachment: vi phm, xm ln
mt cng trnh m rng thm bt ng sn cu mt ngi m ln mt cch bt hp php vo bt ng sn ca ngi khc.

Encumbrance: tr ngi
nhng g nh hng n hay hn ch ch quyn tuyt i (fee simple title) cu mt bt ng sn, th d nh th chp, hp ng
cho thu, quyn i dch hay nhng gii hn.

Equal Credit Opportunity Act (ECOA): Lut Cng bng C hi Tn dng

mt b lut ca Lin bang i hi ni cho vay v cc ch n khc cho cc ngi mn hng mc tn dng bng nhau m khng
phn bit chng tc, mu da, tng gio, nguyn qun, tui tc, gii tnh, tnh trng hn nhn hay l ngi nhn cc s h tr ca
x hi.

Equity: gi tr ti sn
phn tin ca ngi ch nh trn bt ng sn. Gi tr ti sn l khon chnh lch gia gi th trng ca bt ng sn v khon
tin cn n trong th chp hay cc s cm gi (lien) khc.

Escrow account: ti khon bo chng/gi li

Khi qu v kt thc/ng mt cuc mua bn, qu v c th c mt ti khon bo chng/gi li (escrow account hay impound
account) vi ni cho vay. y l ni khon tin qu v tr hng thng, s tin ny c th nhiu hn s tin cn phi tr cho gc v
tin li. Khon tri ny c gi trong ti khon trn tr nhng th nh thu nh v bo him nh khi n k. Ni cho vay s
chi tr cc khon ny thay cho qu v.

Escrow analysis: phn tch bo chng

mi nm, ni cho vay th chp s lm mt cuc phn tch bo chng bo m h ang thu ng khon tin dnh cho cc chi
ph d tnh.

Escrow disbursements :cc khon chi t ti khon bo chng

Vic dng tin trong ti khonbo chng tr thu nh, bo him nh, bo him th chp v cc chi ph v bt ng sn khc
khi n k phi tr.

Escrow: vt bo chng
Mt mn c gi tr, khon tin hay vn kin k thc cho mt thnh phn th ba v s c giao sau khi thc hin xong mt iu
kin. Th d nh khon t cc xc nh thc lng mun mua (earnest money deposit) c gi trong mt ti khon bo chng
(escrow) v ch c giao cho ngi bn khu vic mua bn hon tt (closed).

Estate: quyn ti sn
Ch quyn bt ng sn ca mt c nhn. Tng s ti sn c nhn v bt ng sn ca mt ngi khi ngi ny qua i.

Eviction: trc xut

vic tng xut hp php mt ngi chim ng mt bt ng sn.

Examination of title: bo co kim tra ch quyn

bo co v ch quyn ca mt bt ng sn theo h s ng kim hay mt bn trch lc bng khon.

Exclusive listing: c quyn rao bn

Mt hp ng bng vn bn cho php mt nhn vin a c c quyn bn mt bt ng sn trong mt thi gian nht nh.

Executor :ngi tha hnh/ thi hnh

Ngi c ch nh trong di chc qun tr mt ti sn. Nu khng c ai c ch nh, to n s ch nh mt ngi thi hnh
(administrator). Ph n c gi l "Executrix".

Fair Credit Reporting Act: Lut Cng bng trong Tit l Mc Tn Dng

lut bo v ngi tiu th. Lut ny quy nh iu kin m cc c quan bo co tn dng/cng ty thng mi phi theo khi tit l
cc bo co h s tn dng. Lut ny cng a ra nhng cch thc phi p dng sa cha cc sai lm trong h s tn dng ca
mt c nhn.

Fair market value: gi tr ng th trng

Gi cao nht m ngi mua sn sng, nhng khng b bt buc phi tr, tr v gi thp nht m ngi bn, sn sng nhng
khng bt buc, nhn.

Fannie Mae FNMA: Hip hi Th chp Lin bang Quc Gia

The Federal National Mortgage Association l mt cng ty c phn c quc hi cng nhn. y l cng ty cung cp tin cho vay
th chp ln nht nc. c gi tn lng l Fannie Mae.

Fannie Mae's Community Home Buyer's Program: Chng trnh Cng ng ca Fannie Mae

Mt m hnh cng ng cho vay theo mc li tc, theo chng trnh ny cc ni bo him th chp v Fannie Mae chp nhn
nhng iu kin bo him linh ng gip tng thm kh nng mua nh ca cc gia nh c thu nhp thp v trung bnh v
gim bt s tin mt cn c mua nh. Ngi mn tin tham gia vo m hnh ny phi theo hc cc lp hng dn ngi mua
nh trc khi mua nh.

Federal Housing Administration FHA: C quan Qun tr Gia c Lin bang

Mt c quan ca B Gia c v Pht trin th Hoa k (HUD). Hot ng chnh ca c quan ny l bo him cc mn cho vay th
chp nh ca cc ni cho vay t nhn. C quan FHA t ra cc tiu chun xy dng v bo him nhng khng cho vay tin,
khng ln bn v hay xy dng gia c.

Fee simple estate: bt ng sn quyn tuyt i

mt quyn tha hng ti sn v iu kin, v gii hn mang ngha quyn li ti sn ln nht v rng ri nht v mt t ai.
Quyn ny l vnh vin. Nu ti sn ny nm trong mt cng trnh condominium (chung c) th ngi ch n v (cn h) ch lm
ch tuyt i khong khng gian m cn h ca mnh chim c v l mt ng s hu ch ca mnh t v nhng phn s
dng chung ca bt ng sn ny.

Fee simple: ch quyn tuyt i

Ch quyn tuyt i m mt c nhn c v mt bt ng sn

FHA mortgage: Th chp FHA

Loi th chp c C quan Qun tr gia c Lin bang (Federal Housing Administration (FHA) bo him. Khon cho vay ca C
quan Cu chin binh (VA loans), mt khon cho vay ca FHA thng c gi l khon cho vay ca chnh ph.

Firm commitment: cam kt chc chn

xc nhn ca ni cho vay v vic cho ch danh mt ngi xin vay mua mt ti sn nht nh.

First mortgage: th chp th nht

khon th chp ng hng u tin trong s nhng mn cho vay lin quan n mt ti sn. Thng th l khon cho vay mang
ngy thng vay trc ht, tuy nhin cng c nhng trng hp ngoi l.

Fixed-rate mortgage: th chp c mc li c nh

loi th chp m mc li khng thay i trong sut thi gian vay.

Fixture: vt c nh

nhng ti sn c nhn s tr thnh ti sn c nh khng tho g i c sau khi c gn mt cch vnh vin vo mt bt ng
sn

Flood insurance: bo him ngp lt

loi bo him bi thng nhng thit hi vt cht do lt gy ra. Bo him ny i hi bt ng sn phi nm trong cc khu vc
c chnh ph lin bang quy nh l khu vc b lt.

Foreclosure: tch thu th n

tin trnh php l theo ngi vay th chp m khng tr c n b tc quyn li trn ti sn c cm c. Thng th l vic
cng ch pht mi (forced sale) qua hnh thc u gi, tin bn c s c dng tr vo n th chp.

Government loan (mortgage): khon cho vay/th chp ca chnh ph

loi th chp c c quan FHA hay B cu chin binh hoc C quan Dch v Gia c Nng thn (Rural Housing Service (RHS)
bom. cc th chp khng phi l do chnh ph cho vay c xp vo loi cc mn vay thng hay vay quy c (conventional
loans).

Government National Mortgage Association: Hip hi Th chp Quc gia, vit tt l GNMA, gi cch thn
mt l Ginnie Mae)
mt cng ty ca chnh ph nm trong B Gia c v Pht trin th (HUD). Cng ty ny c Quc hi thnh lp ngy 1 thng
Chn 1968, GNMA c nhim v nh Fannie Mae v Freddie Mac trong vic cung cp tin cho cc ni cho vay nhng ni ny cho
vay mua nh, ch khc l Ginnie Mae cung cp tin cho cc khn cho vay ca chnh ph (FHA v VA)

Grantee: ngi th hng quyn chuyn nhng

Ngi c chuyn giao quyn s hu mt ti sn.

Grantor: ngi chuyn nhng

Ngi chuyn giao quyn s hu mt bt ng sn

Hazard insurance: bo him cc ho tai

Bo him bao ym trng hp mt ti sn b h hng v la, gi, ph hoi hay nhng him nguy khc.

Hoem inspection: kim tra nh

Mt cuc kim tra k lng ca mt chuyn vin thm nh tnh trng kt cu v k thut ca mt cn nh. Thng thng
ngi mua thng t iu kin sau khi kim tra thy hi lng (satisfactory home inspection) cho vic mua.

Home Equity Conversion Mortgage (HECM): Th chp o Ngc theo Gi tr Nh

Thng c gi l th chp ngc chiu. Loi th chp ny khc i l ch thay v qu v phi tr tin cho ni cho mn th ni
cho mn li tr tin cho qu v. Nhng ngi cao nin c nh dng cch ny bin phn s hu ca h trong bt ng sn thnh
tin mt, thng th l mt mn tin hng thng. Cng khc vi cch vay tin trn gi tr bt ng sn mnh lm ch (home equity
loans), y vic xt xem ngi xin vay c iu kin hay khng th khng da trn thu nhp m da trn gi tr ca ngi nh
h lm ch. Thm na, ngi vay khng phi tr li khon tin vay chng no h cn c tr trong bt ng sn .

Home equity line of credit: mc tn dng theo tr gi nh

Mt khon cho vay th chp, thng l khon vay th nh, cho php ngi vay mn c mt s tin ti mt mc nht nh cn
c trn tr gi cn nh ca ng s.

Homeowners' association

mt hip hi bt v li qun tr cc khu vc chung ca mt chung c hay mt A n v c tr k hoch (planned unit development
(PUD). mt chung c, hip hi ny khng c quyn s hu khu vc chung. mt PUD, hip hi l s hu ch cc khu vc
chung.

Homeowner's insurance bo him ca ch nh

loi bo him kt hp c bo him trch nhim v bo him cc hm nguy ca mt cn nh v nhng th trong nh.

Homeowner's warranty bo m cho ch nh

loi bo him thng c ngi ch nh mua bao cc khon s cha cho nhng th nh h thng si v iu ho trong mt
khong thi gian. Thng th trong iu kin mua bn ngi mua i hi ngi bn phi tr tin khon bo him ny, tuy nhin
vic ai phi tr cn c th ny ty theo thng lng.

Joint tenancy ng s hu

mt loi quyn s hu hay ng ch quyn mt bt ng sn trong mi ngi ng tn u lm ch hon ton bt ng sn.

Trng hp mt ngi qua i th ngi cn li s lm ch hon ton ti sn ny.

Judgment phn quyt

quyt nh ca to n. Trong cc quyt nh v vic tr mt mn n, to n c th ra lnh p t mt lien trn bt ng sn ca

ngi mc n coi l vt bo k cho ngi ch n.

Judicial foreclosure
tch bin do to quyt nh mt th tc tch bin p dng mt vi tiu bang theo s vic c gii quyt theo hnh thc mt
v kin dn s (h) v do to n gii quyt. Mt s tiu bang khc dng th tc tch bin khng do to quyt nh.

Jumbo loan khon vay ln

mt khon vay vt qu gii hn cho vay ca Fannie Mae v Freddie Mac, gii hn ny hin l $333,700. Cn c gi l
nonconforming loan v cc khon vay ca Freddie Mac v Fannie Mae c gi l conforming loan.

Late charge tin pht tr n tr

khon tin pht m ngi vay mn phi tr nu tr hn mt s ngy quy nh. Cho chng th tn thc th nht (first trust deed)
hay th chp, thi hn ny thng l 15 ngy.

Lease hp ng thu mn

vn bn tho thun gia ch mt ti sn v ngi thu vi gi thu v nhng iu kin theo ngi thu s lm ch bt ng
sn ny trong mt thi gian nht nh.

Lease option thu vi quyn mua

mt cch cho vay cho php ngi mua nh c thu nh vi quyn c mua. Mt thng, trong tin thu nh c th c thm mt
khon tin tri hn s dnh tr vo khon tin tr mt ln trc(down payment) vo mt gi mua nh nh.

Leasehold estate ti sn thu mn

mt cch c ch quyn mt bt ng sn. Theo cch ny ngi vay th chp khngthc s lm ch bt ng sn nhng c mt
hp ng thu mn di hn.

Legal description bn m t
Mt bn m t bt ng sn, c lut php cng nhn, vi nhng chi tit bit v tr v xc nhn bt ng sn m khng
cn n li khai bng ming.

Lender

ni cho vay t ch c s cho vay hay mt c nhn i din cho c s ny. Cc nhn vin loan officers vn thng c gi l
"lenders."

Liabilities trch nhim n/ti sn n

trch nhim ti chnh ca mt ngi. N, ti sn n gm nhng mn n di hn v ngn hn v c nhng khon m ngi y
thiu n.

Liability insurance bo him trch nhim

bo him bao n b nhng trng hp bt cn hay sai st ca ch bt ng sn gy ra nhng thng tn th xc hay h hng
ti sn ca ngi khc. Thng l mt phn ca bo him nh.

Lien cm gi
mt yu cu php l v mt khon n trn mt bt ng sn buc phi hon tr khi bn bt ng sn ny. Mt th chp hay
chng th cm c th nht (first trust deed) c coi l mt yu cu cm gi.

Life cap mc cao nht trong sut thi gian th chp

vi mt th chp c mc li linh ng (adjustable-rate mortgage -ARM), gii hn cao hay thp nht m mc li c th c nng
ln hay gim xung trong sut thi hn vay ca th chp.

Line of credit: hn mc tn dng

tho thun ca mt ngn hng hay t chc ti chnh v mc tn dng (c th vay c) cao nht trong mt thi hn ca mt
ngi vay.

Liquid asset: ti sn lu hot

Mt mn ti sn bng tin mt hay th d chuyn thnh tin mt

Loan officer: vin chc/ngi cho vay

Cn c gi bng nhiu danh t khc nh lender, loan representative, loan "rep," account executive, vn vn. Ngi cho vay
(loan officer) c nhiu phn v v trch nhim: h kim ngi cho vay, h l i din ca t chc cho vay, h cng l ngi
i din ca ngi vay i vi ni cho vay.

Loan origination: s pht sinh/pht hnh ca mn vay

Cch m ngi cho vay lin h n vic a ra, pht hnh nhng khon cho vay mi.

Loan servicing: phc v thn ch vay n

Sau khi qu v c cho vay, cng ty m qu v phi tr tin vay s phc v mn vay ca qu v. H gii quyt cc ln tr tin, gi
cc giy bo n, qun l ti khon bo chng tr (escrow/impound account), lm cc cng vic i nhng mn n thiu hay
tr, bo m ti sn c bo him v tr thu in th cng nhiu dch v khc.

Loan: khon vay

Mt mn tin vay n (gc) thng phi tr li

Loan-to-value (LTV): t l vay-tr gi

Quan h tnh bng phn trm gia khon tin cho vay v gi c gim nh hay gi bn (ly gi no thp hn).

Lock-in period: thi gian kho th chp

Khong thi gian m ni cho vay bo m gi mt mc li nht nh cho ngi vay

Lock-in: th chp kho li sut (c thi hn)

Mt tho thun trong ni cho vay bo m mt mc li nht nh trong mt thi gian nht nh

Margin: l, mc chnh lch cho php

khong khc bit gia t l li v ch s trn mt th chp c mc li linh ng. Mc chnh lch gi nguyn n nh trong sut thi
hn ca mn n, ch c ch s l ln hay xung.

Maturity: o hn

Ngy m kt s phn gc ca mt mn vay, cng phiu hay mt cng c ti chnh khc ti hn v phi c tr.

Merged credit report: h s tn dng tng hp

mt bn bo co tn dng trong c nhng thng tin cha c x l t hai hay nhiu t chc thu thp thng tin tn dng ln
(major credit repositories). h s ny khc vi Bo co Tn dng Nh ( Contrast with a Residential Mortgage Credit Report RMCR) hay bo co tn dng thc t (standard factual credit report).

Modification: s sa i

thnh thong, ni cho vay s ng iu chnh thi hn ca th chp ca qu v m khng i hi qu v phi lm th chp li. Cc
s0 thay i c gi l modification.

Mortgage banker: ngn hng th chp

Mt ngn hng th chp thng pht hnh v b tin ra cho nhng khon cho vay ca ni , sau nhng khon vay ny s
c bn trn th trng th cp, thng l cho Fannie Mae, Freddie Mac, hay Ginnie Mae. Tuy nhin c nhiu cng ty thng d
di t gi h bng danh xng ny cho d h c thc l ngn hng th chp hay khng hoc ch l i l th chp (mortgage
brokers) hoc i din mi bn (correspondents.)

Mortgage broker: i l th chp

mt cng ty th chp pht hnh cc khon cho vay ri giao li cho cc t chc cho vay m h c quan h.

Mortgage insurance premium (MIP)bo ph th chp

s tin m ngi vay th chp tr cho bo him th chp, c th l mt c quan chnh ph nh C quan Gia c Lin bang (FHA)
hay mt cng ty bo him th chp t nhn (MI).

Mortgage life and disability insurance: bo him sinh mng v tn tt loi dnh cho th chp
mt loi bo him nhn mng c thi hn thng c ngi i vay mua (term life insurance). Vi bo him ny, khon tin c
bo him gim xung ng thi vi gim ca kt s gc ca mn n. C mt s cng bao ym ngi vay trongtrng hp b
tn ph. Nu ngi vay qua i trong khi bo him cn hiu lc, mn n c cng ty bo him tr cho ni cho vay. Trong trng
hp thng tt, cng ty bo him ch tr tin th chp mt mc nht nh trong thi gian thng tt. Xin c k cc iu khon
bao ym v c th hiu lc bao ym khng bt u ngay khi b thng m ch bt u sau mt thi gian, i khi n 45 ngy.

Mortgage th chp
mt vn bn php l giao mt bt ng sn cho ngi cho vay gi lm bo chng cho mt mn n. Mt s tiu bang dng hnh
thc Vn bn Tn thc th Nht (First Trust Deeds).[

Mortgagee: ngi cho vay th chp

ngi cho vay n trong tho thun th chp.

Mortgagor: ngi vay th chp

ngi mn tin trong mt tho thun th chp.

Multidwelling units: n v c tr nhiu gia nh

cc bt ng sn c nhng n v c tr ring r cho nhiu gia nh nhng ch c mt th chp.

Negative amortization: tr dn m

mt vi th chp c mc li linh ng (ARM) cho php li sut ln xung c lp vi mt khon tin tr ti thiu. Khi ngi vay tr
mc ti thiu ny th khon tintr khng tr c tin li tnh theo li sut hin hnh. Ni cho ng, ngi vay tr hon
vic tr li, v th gi l li tr hon. Khon tin li b tr hon c cng vo gc ca mn cho vay v s d ca mn cho vay
tng ln thay v nh i. Chnh v th dng ny c gi l tr dn theo chiu m.

No cash-out refinance: cho vay li khng thm tin mt

mt giao dch cho vay li khng cho ngi vay ly thm tin mt ra. S d mi ch va cho s d phi tr trong mn n v
nhng chi ph lin quan n th tc lm th chp mi. Thng c gi l "rate and term refinance."

No-cost loan: khon vay no-cost

hu ht cc ni cho vay cho vay theo dng "no points." Qu v s nhn ra rng li sut ca mt mn vay "no points" s cao hn
khi qu v vay one point chng mt phn t mt phn trm.

Note rate: li sut

li sut ghi trn mt note

Note: quy nh li sut cho th chp

vn kin php l buc ngi vay phi tr mn n th chp theo mt li sut quy nh trong mt thi gian nht nh.

Notice of default: thng bo tr n

mt thng bo chnh thc bo cho ngi n bit rng tr n v ch n c th s c hnh ng php l

Original principal balance: s d gc nguyn thy

tng s mn tin n gc ca mt th chp trc khi tr

Origination fee: l ph pht hnh th chp

vi mt khon cho vay ca chnh ph, l ph pht hnh th chp l mt phn trm ca s tin vay, nhng c th cn b tnh thm
cc im khc na, gi l im gim (discount points.). Mt im bng mt phn trm ca s tin vay. Vi cc th chp thng
(conventional loan), l ph pht hnh th chp ch tng s im m ngi vay tr.

Owner financing: ch nh cho vay

mt giao dch mua ti sn m ngi bn ti sn cung cp mt phn hay tt c s tin cho vay mua.

Partial payment: tr mt phn

mt mn tr khng trn s tin quy nh phi tr hng thng ca mt khoan vay th chp. Thng th nhng ni cho vay khng
chp nhn vic tr mt phn nhng trong trng hp kh khn ngi ta c th xin vi b- phn dch v thu tin n (loan servicing
collection department) c tr kiu ny.

Payment change date: ngy thay i khon tin tr

ngy m mt khon tin tr mi ca mt th chp c li sut linh ng (ARM) hay mt th chp tr dn (graduated-payment
mortgage GPM) bt u c hiu lc. Thng thng ngy thay i khon tin tr l ngay thng sau khi li sut c iu chnh.

Periodic payment cap: mc ti a khon tr nh k

Cho mt th chp li sut linh ng ( ARM adjustable-rate mortgage) l loi th chp m mc li v khon tin tr ti thiu thay
i ln xung c lp vi nhau, y l mc cao hay thp nht m cc khon tr c th tng n hay h ti trong mt nh k
thay i.

Periodic rate cap :li sut ti a nh k

vi th chp li sut linh ng, y l gii hn m li sut c th tng ln hay h xung ti trong mt nh k thay i bt k ch
s c th ln cao hay xung thp n mc no.

Personal property: ti sn c nhn

tt c nhng ti sn khng phi l bt ng sn.

PITI
ch tt cu gc, li, thu v bo him (principal, interest, taxes and insurance). Nu qu v mn loi n bo chng (impounded
loan), khon tin phi tr hng thng ca qu v s bao gm tt c nhng th ny, v c th gm lun c bo him th chp
(mortgage insurance) na. Nu khng phi l loi th chp ny th n i cho vay vn tnh khon ny v dng n tnh t l n so
vi thu nhp (debt-to-income ratio) ca qu v.

PITI reserves: tin d phng PITI

mt khon tin m ngi vay phi c sn sng sau khi trao tin tr trc mt ln (down payment) v tr ht cc chi ph kt
thc/ng khi mua nh. Khon tin d phng gc, li, thu v bo him (PITI reserves) phi bng s tin m ngui vay phi tr
PITI trong mt s thng c quy nh trc.

Planned Unit Development (PUD)

mt khu nh gm c nhng ti sn chung do hi ch nh s hu v bo tr cho li ch v vic s dng chung ca tng c nhn ch

nh trong khu nh .

Planned unit development (PUD): nh PUD

mt loi ch quyn nh m ngi ta thc s s hu cao c chung c hay n v c tr (cn h) m h sng, nhng cc khu vc
chung th l s hu chung ca cc hi vin khc ca hi kin thit hay gia c . Hnh thc ny khc vi chung c condominium, v
chung c ngi ch nh thc t lm ch khong khng gian ca cn h ca h nhng cao c v cc khu vc chung thuc quyn
s hu chung vi cc ngi khc trong hi kin thit hay gia c .

Point: im

mt im l mt phn trm ca s tin vay th chp.

Power of attorney: y quyn

mt vn kin php l cho quyn mt ngi thay mt mt ngi khc quyt nh. T y quyn c th trao ton quyn hay gii
hn mt s quyn trong mt thi gian nht nh.

Pre-approval: c chp thun trc

c chp thun trc l mt t chung chung vi ngha l ngi xin vay lm n xin vay v cung cp y cc giy t c
chi tit v n nn, thu nhp, tin tit kim v mt cng ty bo him xem qua v chp thun. Th chp c c chp thun
trc thngxc nh mt s tin vay trn mt mc li thc t l mc li khi thc s c cho vay cng vi phng nh ca cc
khon tin phi tr cho thu th trch, bo him v nhng khon khc. Th chp c chp nhn trc ch c p dng cho

ngi xin vay. Mt cn nh c chn mua cn phi hi cc iu kin bo him ca ni cho vay. im ny khng ging vi
xc nhn hi iu kin trc (pre-qualification.

Prepayment penalty: pht nu tr thm vo gc

mt l ph m ngi mn th chp c th phi np nu ngi ny tr ht mn th chp trc khi o hn.

Prepayment: tin tr thm vo gc

mn tin tr gim kt s gc ca mt mn n trc ngy o hn. Mt trng hp l khi tr ht mt th chp khi bn nh l,
trng hp khc l ngi ch nh c tin mun tr dt th chp, hoc trng hp b ly nh bntheo kiu cng ch. Tt c u
c ngha l tin tr vo mn n trc khi n hn tr ht th chp.

Pre-qualification xc nhn trc l iu kin

thng ch kin bng vn bn ca mt vin chc cho vay (loan officer) v kh nng ca ngi xin vay c iu kin vay sau
khi vin chc ny xem xt cc mn n, thu nhp v khon tit kim ca ngi xin vay. Thng tin c cung cp cho vin chc
ny c th c cunh cp ming hay bng cc vn bn, vin chc ny c th xem mt phc trnh h s tn dng ca ngi xin
vay.

Prime rate: li sut u i

li sut m ngn hng dnh cho nhng khch hng c h u i. cc thay i v li sut u i c thng bo rng ri trn
cc phng tin truyn thng v c dng nh mt ch s cho mt s6 th chp c mc li linh ng v nht l tn dng theo tr
gi ti sn (home equity lines of credit). Thay i li sut u i khng nh hng trc tip n cc loi th chp khc nhng
nhng thnh t nh hng n li sut u i cng nh hng n li sut cu cc th chp.

Principal balance: s d gc
s n gc cn li ca mt th chp. S d gc khng baogm tin li hay nhng khon phi tr khc. Xem ch remaining balance.

Principal, interest, taxes, and insurance (PITI): gc, li. thu v bo him -

bn thnh phn ca mt khon tr th chp hay vay hng thng. Gc l phn tr hng thng s lm gim i s d cn li ca th
chp, li l l ph tr trn s tin vay, thu v bo him l phn tr vo ti khom lu gi/bo chng dnh chi cho thu in
th v cc bo him th chp, bo him nguy hi.

Principal: gc

s tin vay hay s tin cha tr ht. Phn tin trong s tin tr hng thng lm gim bt phn gc - kt s cn li, ca th chp.

Private mortgage insurance (PMI): bo him th chp t nhn

bo him th chp do mt cng ty t nhn cung cp bo v ngi vay khi ngi vay khng tr c n. Hu ht cc ni cho
vay i hi ngi vay phi c bo him ny nu khon vay l vay-n- gi tr (loan-to-value/LTV) vi mc vt qu 80 gi tr bt
ng sn.

Promissory note: phiu ha tr n

mt vn bn cam kt s tr mt khon tin nht nh trong mt thi gain nht nh.

Public auction: u gi cng cng

mt cuc hp mt ni cng cng c thng bo bn mt ti sn ly tin tr mt mn th chp khng tr c.

Purchase agreement: tho thun mua bn

hp ng k gia ngi bn v ngi mua trong c nhng iu kin ca vi c mua bn mt bt ng sn.

Purchase money transaction: chuyn giao tin mua

vic th c, tip nhn mt ti sn qua vic thanh ton bng tin hay mt mn c gi tr tng ng.

Qualifying ratios: t l iu kin

cc tnh ton c dng xem mt ngi xin vay c hi iu kin cho mt th chp hay khng. C hai t l: t l top hay
front l t l chi ph cho c tr ca ngi vay (gm n gc, thu, bo him, bo him th chp, l ph hi ch nh) trong thu
nhp hng thng ca ngi . T l back" hay "bottom" gm chi ph c tr cng vi nhng mn n khc.

Quitclaim deed: vn t t b mi quyn li

mt vn t chuyn giao, khng bo m, tt c nhng quyn li hay ch quyn ca ngi giao c th c vo thi im thc hin
s chuyn nhng

Rate lock: kho li sut

cam kt ca ni cho vay vi ngi vay hay ni cho vay khc rng s bo m mt li sut nht nh trong mt thi gian nht nh
vi mt chi ph nht nh.

Real estate agent: i din i c

mt ngi c giy php thng lng v giao dch mua bn bt ng sn.

Real Estate Settlement Procedures Act (RESPA): Lut v Th tc Kt thc a c

b lut bo v ngi tiu th, buc cc ni cho vay phi thng bo trc cho ngi vay tt c cc chi ph kt thc vic mua bt
ng sn (closing costs).

Real property: bt ng sn
t v nhng th ph thuc, gm c nhng th vnh vin nh kin trc, cy ci, khong sn v quyn li, phc li v cc quyn
gn lin vi ch t .

Realtor: a c gia
mt i din a c, hay mt i l, l thnh vin ca mt hi ng a c i phng c lin kt vi Hip hi i c gia Quc gia
(National Association of Realtors.)

Recorder: lc s

nhn vin chnh quyn gi s sch nhng v giao dch lin quan n cc bt ng sn trong vng. C khi cn c gi l
Registrar of Deeds" hay Th k Ht "County Clerk."

RecordingL vo s
vic ghi li vn phng lc s nhng chi tit ca cc vn kin php l nh vn t, quy nh li sut, chng nhn th chp hay gia
hn th chp, nhng chi tit ny tr thnh cc h s k lc cng cng.

Refinance transaction: giao dch vay li

tin trnh tr dt mt mn vay bng tin ca mt mn vay mi, dng cng mt bt ng sn th chp

Remaining balance: s d cn li

s tin n gc cn li cha c tr xong

Remaining term: thi hn cn li

thi hn ny c tnh bng cch ly thi hn tr ht nguyn thy tr i cc ln tr tr xong.

Rent loss insurance: bo him thit hi tin thu

loi bo him bo v ch nh khi thit hi v vic mttin cho thu nh hay gi tr nh cho thu gy ra bi ho hon hay nhng
thit hi khc lm cho bt ng sn cho thu khng dng c v do ngi thu khng tr tin nh.

Repayment plan: k hoch tr n

s sp xp tr mn n tr hn, khng tr c bng cch tr dn hay tr trc.

Replacement reserve fund: qu d tr thay th

mt qu dnh cho vic thay th nhng ti sn chung ca mt chung c, PUD hay khu gia c cng ng -- c bit l nhng mn
khng bn nh thm, c trong nh v. v

Right of first refusal: quyn u tin mua

mt iu khon trong tho thun i hi ngi bnmt ti sn phi dnh cho mt ngi khc c hi u tin mua hay thu ti
sn trc khi rao bn hay thu vi ngi khc.

Right of survivorship: quyn ca ngi cn li

trong hnh thc ng ch quyn, y ch quyn c th c phn quyn li ca ngi qua i

Sale-leaseback: bn-thu li

cch m ngi bn chuyn nhng ti sn cho ngi mua vi mt khon tin no ri ngi mua ng thi cho ngi bn thu
li ti sn .

Second mortgage: th chp th hai/ph

mt th chp c tnh cch cm c ng sau th chp th nht

Secondary market: th trng th cp

vic mua v bn nhng th chp hin c, thng nm trong mt tp hp th chp ("pool" of mortgages.)

Secured loan: mn n c bo m

mt mn n c bo k bng mt ti sn bo chng.

Security: vt bo k

ti sn c cam kt l vt bo chng vay mt mn n.

Seller carry-back: ngi bn lo th chp

mt tho thun qua ngi ch mt bt ng sn lo vic vay tin, thng l mt khon th chp c th chuyn giao c
(assumable mortgage.)

Servicer: t chc phc v

mt t chc lo vic thu cc khon tr vn v li t ngi vay v qun l cc ti khon bo chng ca ngi vay. T chc phc v
thng lo cc th chp c mua bi mt ngi u t th trng i c th cp.

Servicing: phc v

vic thu nhng khn tr th chp t ngi vay v cc trch nhim lin h ca mt c s cho vay

Settlement statement phiu bo HUD-1

vn bn lit k cc khon tin phi tr khi ng/hon tt vic mua bn. Cc khon k trong phiu bo gm c tin hoa hng a
c, l ph vay, im, v khon tin bo chng u tin (initial escrow/impound). Mi loi tin nm mt th t nht nh trn
phiu bo. Con s tng cng cui phiu bo HUD-1 cho bit tng s tin ngi bn nhn v tng s tin ngi mua tr lc hon
tt vic mua bn. Phiu ny c gi l HUD1 v c in bi B gia c v Pht trin th (Department of Housing and Urban
Development - HUD). Phiu HUD1 statement cn c gi l phiu bo hon tt "closing statement" hay "settlement sheet."

Settlement statement: Giy bo Kt thc

xin xem Giy bo HUD1 Settlement Statement

Subdivision: chia nh
mt cng trnh gia c thnh hnh bng cch chia nh mt mnh t thnh tng l t ring bn hay cho thu.

Subordinate financing: khon vay ph

khon th chp hay cm c c u tin thp hn th chp th nht.

Survey: bn a b
mt bn v hay bn ch r i gii ca mt bt ng sn, v tr ca nhng thay i, quyn a dch, quyn tin, cc xm phm,
ln chim v nhng c im i hnh khc.

Sweat equity: gi tr lao ng

s ng gp vo vic xy dng hay phc hi mt bt ng sn di hnh thc cng lao ng hay dch v, khng phi bng tin.

Tenancy in common: chim ng chung

ngc vi joint tenancy (hai hay nhiu ngi c tn trn ch quyn ca mt ti sn) loi quyn s hu ny khng chuyn giao
quyn s hu sang cho nhng ngi khc khi mt ngi qua i.

Third-party origination: pht hnh t bn th ba

khi ni cho vay dng mt ni th ba pht hnh, gii quyt, bo him, ng, cp vn hay kt hp hon ton hoc mt phn cc
th chp m ni ny d tnh a ra th trng th chp th cp.

Title company: cng ty bo him ch quyn/bng khon

mt cng ty chuyn v xem xt v bo him cc ch quyn bt ng sn.

Title insurance: bo him ch quyn

loi bo him bo v ni cho vay (bo him bn cho vay) hay ngi mua (bo him ngi mua) chng mi thit hi xut pht t
nhng tranh chp v ch quyn mt bt ng sn.

Title search: truy cu ch quyn

s truy tm v kim tra h s ch quyn bo m ngi bn l ch nhn hp php ca bt ng sn v bt ng sn ny hin
ang khng c s lu gi (lien) hay tranh ginh (claims).

Title: ch quyn/bng khon

Vn kin xc nhn quyn lm ch mt bt ng sn ca mt ngi.

Transfer of ownership: chuyn nhng quyn s hu

nhng cch chuyn quyn s hu mt bt ng sn t ngi ny sang ngi khc. Ni cho vay coi tt c cc trng hp sau y
l chuyn nhng quyn s hu: mua mt bt ng sn theo cch "subject to" th chp, khi ngi mua nhn gnh mn n th
chp, v cc cch thay i quyn s hu ca mt bt ng sn theo hnh thc hp ng bn t (a land sales contract) hay cc
vn kin u thc in a khc.

Transfer tax: thu chuyn nhng

Thu tiu bang hay thnh ph phi tr khi chuyn nh0ng bng khon t ngi ny sang ngi khc

Treasury index: Ch s ca Ngn kh

mt ch s c dng tnh s thay i ca li sut cho mt s loi th chp mc li linh ng (ARM). Ch s ny da trn cc
cuc u gi cc tri phiu (treasury bills) v securities ca Ngn kh Hoa k hay n t mc sinh li hng ngy ca Ngn kh
Hoa k, mc ny cn c vo mc sinh li ca th trng u gi cui ngy ca cc chng khon securities ca Ngn kh c mua
bn trn th trng t do.

Trustee: Ngi c y quyn

mt ngi c y thc gip ngi khc gi hay kim sot ti sn.

Truth-in-Lending: S tht v vic cho vay

Mt lut ca lin bang i hi ni cho vay phi tit l ht cc iu kin ca th chp bng vn bn, k c mc li hng nm (APR)
v cc ph khon khc.

Two- to four-family property: bt ng sn hai n bn gia nh

Mt bt ng sn c cu trc cho hai n bn gia nh c tr nhng ch quyn ca kin trc ny ch thuc v mt bng khon

Two-step mortgage: th chp hai bc

Mt loi th chp c mc li linh ng(ARM) gi mt li sut trong nm nm u tin v mc li khc trong nhng nm cn li ca
thi gian tr dt.

A mortgage: Th chp VA

Mt loi th chp c B Cu Chin binh bo m.

Veterans Administration (VA): C quan qun tr Cu Chin binh

Mt c quan lin bang nhn bo m cc th chp gia c cho nhng cu qun nhn. S bo m ny bo v cho
ngi vay nhng thit hi, v th khch l ni cho vay cho cc cu chin binh vay tin mua nh.

Ting Nht

Ting Anh
100% Equities Strategy

Ting Vit
Vit tt
Chin lc u t
100%c phiu
130-30 Strategy
Chin lc 130-30
24-hour banking
Dch v ngn hng
phc v 24 gi
A bond
Tri phiu A
A Two-horse Race
Cuc ua song m
A,B
C phiu loi A, loi
B
AAA Bond
Tri phiu AAA
AAA+ Bank
Ngn hng hng
AAA+
ABA Transit Number
M s chuyn ABA
Abandonment
Lnh t b
Abandonment option
Quyn t b
ABC agreement
Hp ng ABC
Ability to pay
Kh nng chi tr
Abnormal returns
Thu nhp bt thng
Absolute advantage
Li th tuyt i
Absolute physical life Thi gian s dng
Economic life
thc t - thi gian s
dng kinh t
Absolute priority/Liquidation Quyn u tin thanh
preference
ton
accelerated depreciation
accelerated depreciation
method
Acceleration clause
iu khon hi thc
acceptance receivable
discounted
Accommodative monetary Chnh sch tin t
policy
thch ng
Account
A/C
account (title)
Account balance
S d ti khon
account receivable
Account Reconciliation
i chiu ti khon
account settlement
Account Statement
Bo co s d
accountancy
Accounting
K ton
accounting firm
accounting for investments
accounting fraud
accounting manipulation
accounting period
accounting policy
accounting practice
accounting principle
accounting scandal
accounting standards
Accounting Standards
ASBJ
Board of Japan
Accounts amount payable
Accounts Payable
Khon phi tr
AP
Accounts payable -affiliated companies
Accounts Receivable
Khon phi thu
Accounts receivable --

affiliated companies
Accounts receivable trade
Accretion
Accrual Accounting
accrual basis
Accrued amount payable
accrued benefit cost
method
Accrued expenses
Accrued income
accrued income taxes
Accrued Interest
accrued liabilities
accrued loss on firm
purchase commitments
accrued payroll
accrued property taxes
Accrued revenue
accrued revenues
accrued royalties expense
Accumulated Benefit
Obligation
accumulated debt
Accumulated depreciation
Accumulation

S tng gi tr
Phng php k ton
pht sinh

Chi ph phi tr

Li tch ly

N gii th tch lu

Tch ly
(Accumulation)
Acid-Test Ratio, Quick ratio H s thanh ton
nhanh
Across the board
Cng hng, ton
din
Acting in concert
Thng ng
Active account
Ti khon hot ng
Active Management
Qun tr nng ng
Active management, active Chin lc u t
investing
ch ng
Activity Based Costing
Activity Based Management
actual return on plan assets
Actuals
Hng ha thc
A-D Index (Advance Ch s A-D
Decline)
Additional bonds test
Kim tra tri phiu
pht hnh b sung
additional minimum liability
additional paid-in capital
Adjustable-Rate Mortgage Vay th chp vi li
sut iu chnh
Adjustable-rate preferred
C phiu u i c
stock
iu chnh c tc
Adjusted Balance Method
Phng php cn i
hiu chnh
Adjusted Gross Income
Thu nhp gp hiu
chnh (AGI)
adjusted trial balance
adjusting entry
Adjusting interest rate
iu chnh li sut
chit khu
Adjustment
iu chnh
Adjustment bond
Tri phiu hiu chnh
adjustments

ABO

ABC
ABM

ARM
ARPS

AGI

Administered price
Administrative expense
Advance Commitment,
Standby Commitment
Advance Refunding
Advanced payments to
suppliers
Advances
Advances by customers
advances from customers
advances to affiliates
Advances to employees
advances to subsidiaries
Adverse Opinion
Adverse Selection
Advertising - Advertisement
advertising expense
Advertorial

Gi quy nh
Chi ph qun l
Cam kt trc
Thanh ton tm ng
trc
Tr trc ngi bn

Tm ng
kin bt li
La chn i nghch
Qung co

Qung co thng
mi
Advising bank, notifying
Ngn hng thng
bank
bo
Affiliate
Lin kt thnh vin
Affiliated
Thnh vin ch cht
Affordability Index, Housing Ch s nh gi kh
Affordability Index
nng mua nh
After hours trading
Giao dch chng
khon ngoi gi
Aged fail
Sai hn ko di
Agency
i l y quyn
Agency problem
Vn i din
Aggressive Growth Fund
Qy u t tng
trng ch ng
Aggressive growth mutual Qu cng chng
fund
tng trng mnh
Aging Schedule
Bn lit k aging
Agreement - arrangement - Tha thun
contract - deal - deed
Agreement Among
Tha thun gia cc
Underwriters
nh bao tiu, bo
lnh
Agriculture
Nng nghip
Air pocket stock, hit an air C phiu st gi
pocket
Algebra
i s
All or none order
Lnh giao dch ton AON
b
All Ordinaries Index
Ch s gi tr vn ha
th trng
All Weather Fund
Qy u t vi mi
thi tit
allocation
Allonge
Phiu bo chng
Allotment
Phn phi chng
khon
Allowance
Tin chit khu, tin
tr cp, tin khu tr
allowance for bad debts
Allowance for bonus
payable
Allowance for depreciation
on consolidation

adjustment account
allowance for doubtful
accounts
allowance for employee
retirement
allowance for expected
returns and allowances
allowance for inventory
losses
allowance for inventory
price decline
Allowance for repairs
allowance for uncollectible
receivables
Allowance of uncollectable
receivables; Allowance for
doubtful debts
Allowances of the nature of
liability
alternative future use
Alternative Minimum Tax
Thu ti thiu thay AMT
th
Alternative order, either-or Lnh thay th
order, one cancels the other
order
American Association of
Hip hi cc nh u AAII
Individual Investors
t c nhn M
American Stock Exchange Sn giao dch chng AMEX
khon Hoa K
Amortization
Tr dn
amortization of bond issue
costs
Amortization of bond issue
discount
amortization of goodwill
amortization of stock issue
costs
Amortization Schedule
Thi biu chi tr dn
Angel bond, fallen angel
Tri phiu uy tn cao,
tri phiu rt hng
Annual general
i hi ng c ng
meeting/annual meeting
Annual Percentage Rate
Li sut phn trm APR
bnh qun nm
Annual percentage yield
T sut thu nhp nm APY
annual report
Annual-leave
Php ngh thng
nin
Annuity
Nin kim
Antitrust laws
Lut chng c
quyn
Apportionment
S phn chia
Appraisal
nh gi gi tr
appraisal loss
Appreciation
S tng tr
appropriations(reserves)
Approved List
Danh sch c
chp thun
Arbitrage
Nghip v Arbitrage/
c-bt
Arbitrage pricing theory
L thuyt nh gi
kinh doanh chnh

Arbitrage pricing theory

Arbitrage with financial
futures
arbitrage, arbitrager (risk
arbitrager)
Arm's length transaction
Asia Pacific Economic
Cooperation
Asian currency units
Asian Development Bank
Asian Option

Asked price, offering price

assembled workforce
Asset
Asset allocation
Asset Allocation Mutual
Fund
Asset Back Securities
Asset class
asset concealment
Asset Liability Management
Asset Management
Asset play
Asset Stripper
Asset value theory
Asset/equity ratio

Asset-based financing
asset-impairment
accounting
Assets
Assignment
Assumable Mortgage
Assumed Interest Rate
assumptions
Asymetric information
At risk
ATM Card
At-the-close order

At-the-open Order
Attribute Bias

Auction
Auction Market
Audit Trail
Audit; Auditing

lch
L thuyt nh gi
APT
Arbitrage
K thut Arbitrage
i vi futures ti
chnh
Kinh doanh chnh
lch gi hoc t gi
Giao dch mua bn
ngoi
Din n Hp tc
APEC
Kinh t chu Thi
Bnh Dng
n v tin t chung ACU
chu
Ngn hng Pht trin ADB
chu
Quyn chn kiu
chu
Gi cho bn
Ti sn
Phn b ti sn
Qu cng chng
phn b ti sn
Chng khon bo
m bng ti sn
Lp ti sn

ABS

Qun l n phi tr
ALM
Qun l ti sn
C phiu asset play
Ngi thanh l ti
sn
L thuyt gi tr ti
sn
T l ti sn trn vn
c ng
Cho vay trn ti sn

Ti sn
Chuyn nhng
Th chp c th
chuyn i
Li sut gi nh

AIR

Thng tin khng cn

xng
C nguy c ri ro
Th ATM
Lnh giao dch ti
ATC
mc gi ng ca,
lnh ATC
Lnh giao dch ti
ATO
mc gi khp lnh
Xu hng theo thuc
tnh
u gi
Th trng u gi
Theo di kim ton
Kim ton

auditor
auditors' report
Authority bond
authorized capital
Authorized shares
authorized stock
Automated Bond System

Tri phiu chnh

quyn
C phiu c php
pht hnh

Sn giao dch tri

phiu in t New
York
Automated teller machine My ATM
Automatic Answer Network ANSER
System for Electronic
Request
automobile expense
automotive equipment
Available Funds
Qu sn c
available-for-sale securities
average
Ch s trung bnh
Average Daily Balance
Cn i trung bnh
hng ngy
Average Down
H thp gi trung
bnh
Average Equity
Vn trung bnh
Average Life
Thi gian hu dng
trung bnh
Average Outstanding
D n trung bnh
Balance
average unit cost
Average up
Tng gi trung bnh
Away from the market
Cha ng gi th
trng
B bond
Tri phiu B
Baby bond
Tri phiu mnh gi
nh
Baby Boom
Thi k bng n tr
s sinh
Back Fee
Ph m bo
Backdate
Ghi li ngy thng
Back-to-back loan
Vay gip lng
Backwardation
L thuyt
Backwardation
Bad debt
N xu
bad debt expense
bad debts recovered
Bailing out
Bn tho
Bail-out
Cu tr ti chnh
Balance brought forward
Balance of payments
Cn cn thanh ton
Balance of Payments
Bn ghi chp phn
approach to Exchange Rate nh cung cu ngoi
t
Balance of trade - Balance Cn cn thng mi
of payment
- Cn cn thanh ton
Balance Sheet
Bng cn i k ton
Balance sheet ratios
Cc t l cn i ti
khon
Balance to be carried
forward
Balanced Investment
Chin lc u t
Strategy
cn bng

ABS

ATM

BOP

B/S

Balanced Score Sheet

Bank
Bank account
bank charges
Bank Deposit; Deposit
Bank draft
Bank Insurance Fund
Bank Investment Contract
Bank line

bank loan payable

Bank Note
Bank of America

BSC
Ngn hng
Ti khon ngn hng
Tin gi ngn hng
Hi phiu ngn hng
Qu bo him ngn BIF
hng
Hp ng u t
ngn hng
Hn mc tn dng
ngn hng

Giy bc
Ngn hng Bank of
America
Bank of International
Ngn hng quyt
BIS
Settlement
ton quc t
Bank reserves requirement Yu cu d tr ngn
hng
Banker's acceptance
Chp nhn ca ngn
hng
Banking services
Dch v ngn hng
Bankruptcy
Ph sn
Bankruptcy risk
Ri ro ph sn
Barbell Strategy
Chin lc Barbell
Barometer
Phong v biu ca
nn kinh t
Baron - magnate - mogul - ng trm
tycoon
Barrier option
Quyn chn c gii
hn
Barter
Chuyn i hng ha
barter transaction
Basel Accord
Tho c Basel
Basic concepts about
Khi nim c bn th
securities market
trng chng khon
basic earnings per share
Basic principles of
Cc nguyn tc c
insurance
bn ca bo him
Basis point(s)
im c bn
Basis Rate Swap
Swap li sut c bn
Basis Risk
Ri ro Basis
Bear Bond
Tri phiu tng gi
tr khi th trng gi
xung
Bear market
Th trng gi xung
Bearer/registered security Chng khon v
danh/ch danh
Beggar-thy-neighbour
Chnh sch li mnh,
policy
hi ngi (chnh sch
lm ngho hng
xm)
beginning inventory
beginning of year
Behavioral Finance
Ti chnh hnh vi
Belief to save
Nim tin tit kim
Bellwether issue
Chng khon u
n
Benchmark
Chun so snh
Beta
H s beta

Bid
Bid/Ask spread

Big Blue
Big Board
Big Mac
Bill
Bill of Lading/Ocean Bill of
Lading
bills payable
Black Friday
Black market
Black Monday
Black Thursday
Black Tuesday
Blanket Recommendation
Blind pool
Blind Trust
Blocked Currency,
nonconvertible currency
Blowout
Blue list
Blue ocean strategy
Bluechip
Board of Directors
Bogey, bogy

Bollinger Bands
Bond
Bond Anticipation Note
Bond crowd

Bond discount and

expenses
Bond Equivalent Yield
Bond Fund
Bond Futures
bond interest expense
Bond interest expenses
bond interest payable
Bond issue costs
Bond Mutual Fund
bond sinking funds
Bond yields
Bonds and debentures of
affiliated companies
Bonds payable
Bonds with Warrants
Bonus stock
Bonus to directors
bonuses expense
bonuses payable
bonuses to officers
Book to Market ratio

u thu
Chnh lch gi t
mua/bn
Ngi khng l xanh
Chic bng ln
Ch s Big Mac
Ha n
Vn n ng bin

Ngy th 6 en ti
Ch en
Ngy th Hai en ti
Ngy th 5 en ti
Ngy th 3 en ti
Gii thiu chung
Quan h khng nh
r
y thc kn
Tin khng chuyn
i c
Chng khon bn
chy
Bn danh sch xanh
(Tri phiu th)
Chin lc i dng
xanh
C phiu bluechip
Hi ng qun tr
BOD
Chun nh gi hot
ng qu
Di bin Bollinger
Tri phiu
Giy ghi n tri
phiu- BAN
Nhm mua bn tri
phiu

Li sut tng ng BEY

tri phiu
Qu tri phiu
Giao sau tri phiu

Qu tng h tri
phiu
Thu li t tri phiu

WB
C phiu thng

H s gi ghi s trn

Book Value
Book value Per Share
bookkeeping
Bookkeeping and
Accounting Test for
International
Communication
borrowing costs
Brain-drain
Brand Architecture
Brand equity
Brand name
Brand Vision
Branding

Break even point

Bretton Woods
Broker
Budget
Building society
Buildings
Bull market

Bull Spread

gi th trng
Gi tr ghi s
BPS
BATIC

Chy mu cht xm
Kin trc thng
hiu
Ti sn thng hiu
Nhn hiu hng ha
Tm nhn thng
hiu
Xy dng thng
hiu
im ha vn
Ch tin t
Bretton Woods
Ngi mi gii
Ngn sch
Hip hi nh
Th trng theo
chiu gi ln - Bull
market
Mua bn theo chiu
ln
Tr mt ln

Bullet payment/ balloon

payment/ bullet repayment
business combinations
Business Communication
Truyn thng kinh
doanh
Business Cycle
Chu k kinh doanh
Business intelligence
Thng minh kinh
doanh
Business Process
BPR
Reengineering
Business Strategy
Chin lc kinh
doanh
Business to Business
M hnh kinh doanh B2B
in t B2B
Buy And Hold
Chin lc mua v
nm gi
Buyback
Mua li c phiu
Buy-out
Mua li quyn kim
sot
C bond
Tri phiu C
Calculated Intangible Value Phng php CIV
- CIV
Calendar Effect
Hiu ng nin lch
Call Auction-Continuous
Khp lnh nh kAuction
Khp lnh lin tc
Call Credit
Tn dng gi tr
Call Deposit
Tin gi khng k
hn
Call option
Quyn chn mua
Call Price
Gi mua thu hi
Call Protection
Bo v khi lnh thu
hi

Callable bond

callable preferred stock

Capital
Capital Adequacy Ratio

Tri phiu c th
mua li

Vn
T l an ton vn ti CAR
thiu
Capital Asset
Ti sn vn
Capital Asset Pricing Model M hnh nh gi ti CAPM
sn vn
Capital Balance Account
Cn cn vn
Capital control
Kim sot vn
Capital expenditure(s)
Capex
Capital flight
Tho chy vn
Capital Gains Tax
Thu trn thng d
vn
capital lease
Capital Market Line
ng CML
CML
Capital reserve
capital stock
Capital Structure
Cu trc vn
Capital surplus
Capital transfers
Chuyn giao vn
Capital Turnover
Vng quay vn
capitalization rate
capital-to-asset ratio
Carbon credit
Giy php kh thi
Carry trades
ng tin quc gia
c yu thch
Cartel
Cc-ten
Cash
Tin mt
Cash and cash equivalents,
beginning of year (or
period)
Cash and cash equivalents,
end of year (or period)
Cash at bank
Tin gi ngn hng
Cash available for debt
Tin mt tr n
CADS
service
cash basis
Cash card
Th tin mt
Cash Conversion Cycle,
Chu k tin mt
CCC
hoc Cash Cycle
Cash Cow
Cash Cow
cash discount flow
cash dividend
cash equivalents
Cash flow
Dng tin
Cash flow Capital Cost
CCR
Ratio
Cash flow per share
Dng tin trn mt
c phiu
Cash Flow Return On
CFROI
Investment
Cash Flow Statement
Bng lu chuyn tin
mt
Cash flows from financing Lu lng tin mt
activities
t hot ng ti
chnh
Cash flows from investing Lu lng tin mt
activities
t hot ng u t

ACCOUNT

abstract of account

bn trch ti khon

acceptance account

ti khon nhn tr

account analysis

phn tch ti khon

account balance

s d ca ti khon

account balance

s d ti khon

account bought

ti khon mua vo

account charge

ph ti khon

account classification

phn loi ti khon

account code

s hiu ti khon

account credit

bn c ti khon

account current

ti khon chi phiu

account current

ti khon tin gi khng k hn

account current

ti khon vng lai

account form

hnh thc ti khon

account form of balance sheet

bng tng kt ti sn di dng ti khon

account holder

ch ti khon

account holder

ngi gi mt ti khon

account level

cp ti khon

account list

bng lit k ti khon

account non-resident

ti khon ca ngi khng phi c dn

account number

s ti khon

account of advances

ti khon ng trc

account of bankruptcy

ti khon ph sn

account of business

ti khon doanh nghip

account of finance

ti khon ti chnh

account of receipts

ti khon thu

account of sales

ti khon bn hng

account of the exchequer

ti khon kho bc

account of treasury

ti khon ngn kh

account of...

ti khon ca...

account officer

nhn vin ti khon

account opener

ngi m ti khon (mi)

account opening

vic m ti khon

account packages

tng hp ti khon k ton

account payable

ti khon phi tr

account payee (a/c payee)

ch tr vo ti khon ngi ln

account position

tnh hnh ti khon

account rendered

gii thch ti khon

account rendered

ti khon n chuyn qua

account sheet

bng k ti khon

account stated

ti khon xc nhn

account statements

bn sao k ti khon

account title

tn gi ti khon

account with persons

ti khon i nhn

account working

ti khon nghip v

accruals account

ti khon iu chnh

accruals account

ti khon tnh trc

accrued account

ti khon tnh dn

accumulation account

ti khon tch ly

active account

ti khon ng

active account

ti khon hot ng

active bank account

ti khon cn tin gi ngn hng

activity account

ti khon hot ng

adjunct account

ti khon ph

adjustment account

ti khon iu chnh

adjustment account

ti khon tp hp

advance account

ti khon ng trc

agio account

ti khon agi

agio account

ti khon chit khu

aid account

ti khon vin tr kinh t

American Account Countries

cc nc c ti khon M

annuity trust account

ti khon tn thc nin kim

application for account opening

n xin m ti khon

appraisal-surplus account

ti khon thng d thm nh

appropriation account

ti khon phn b

appropriation account

ti khon phn b, quyt ton phn phi (l, li)

appropriation account

ti khon phn phi li

arbitrage account

ti khon u c hi oi

asset management account

ti khon qun l ti sn

assets account (s)

ti khon ti sn c

assets and liabilities account

ti khon tch sn v tiu sn

assets disposal account

ti khon thanh l ti sn

assigned account

ti khon chuyn nhng

auxiliary account

ti khon ph

bad and doubtful account

ti khon ng ng

bad and doubtful account

ti khon kh i

bad debt account

ti khon n kh

bad debt account

ti khon n kh i

balance account

ti khon kt ton

balance carried forward to next account

s d (chuyn sang ti khon) tip theo

balance column account

ti khon cn i theo ct

balance of (an) account

s d (ca mt) ti khon

balance of current account

s d ti khon vng lai

balance sheet of bank account

bng cn i ti khon ngn hng

balancing account

ti khon cn i

bank account

ti khon ngn hng

bank account

ti khon ti ngn hng

bank account

ti khon vng lai ca ngn hng

basic account

ti khon c bn

bill payable account

ti khon phiu khon phi tr

bill receivable account

ti khon hi phiu phi thu

blocked account

ti khon b phong ta

blocked account

ti khan b phong ta

bonus account

ti khon c tc chia thm

bonus account

ti khon tin thng

branch account

ti khon ca chi nhnh

branch cash account

ti khon tin mt ca chi nhnh

branch control account

ti khon kim sot ca chi nhnh

branch office general account

ti khon vng lai ca chi nhnh

brokerage account

ti khon ngi mi gii

budget account

ti khon ngn qu

budgetary expenditures account

ti khon chi tiu ngn sch

building account

ti khon xy dng

burden-credit account

ti khon chi ph ch to phn phi

call account

ti khon tin gi khng k hn

capital account

ti khon u t

capital account

ti khon ti sn kinh doanh

capital account

ti khon vn

capital account balance sheet

bng tng kt ti khon vn

cash account

ti khon tin mt

cash management account

ti khon dng u t

charge account

ti khon khng mua bn chu

charge account

ti khon mua bn chu

charge account

ti khon phi thu

charge to an account (to...)

ghi vo mt ti khon

charge...to one's account (to...)

ghi vo..ti khon ca ngi no

checking account

ti khon sc

cheque account

ti khon chi phiu

cheque account

ti khon sc

clearance account

ti khon thanh ton

clearing account

ti khon (thanh ton b tr)

clearing account

ti khon b tr

client account

ti khon khch hng

closed account

ti khon kt ton

closing of an account

s kha s mt ti khon

commercial account

ti khon thng mi vng lai

commercial clearing account

ti khon thanh ton b tr thng mi

commission account

ti khon th tc ph

common account

ti khon chung

contingency account

ti khon ng cp

continuing account

ti khon kt chuyn (trong bng tng kt ti

sn)

continuing account

ti khon lin tc

contra account

ti khon i

contra account

ti khon i tiu

contra account

ti khon i tr

contra account

ti khon i ng

contra valuation account

ti khon nh gi i tiu

control account

ti khon kim tra

conversion account

ti khon hon chuyn

convertible account

ti khon chuyn i c

cost account

ti khon ph tn

cost incurred account

ti khon ph tn thc t

credit account

ti khon mua bn chu

credit an amount to an account (to...)

ghi mt s tin vo bn c ca mt ti khon

credit in account

tn dng trong ti khon

creditor account

ti khon c

cross of account

s quyt ton ti khon

currency account

ti khon vng lai

current account

ti khon lu ng

current account

ti khon vng lai

current account holder

ngi ng tn mt ti khon vng lai

current account sight deposit

ti khon tin gi khng k hn

current account sight deposit

ti khon vng lai

current account with a bank

ti khon vng lai ca ngn hng

current account with the post office

ti khon vng lai ca bu in

custodial account

ti khon gim h

custodial account

ti khon k khc

custodian account

ti khon gim h

custodian account

ti khon y thc

customer's account

ti khon khch hng

customer's account discounted

ti khon c chit khu ca khch hng

dead account

ti khon cht

dead account

ti khon cht (s d trn ti khon ca mt

ngi cht)

dead account

ti khon ngng hot ng

debit account

ti khon bn n

debit an account (to...)

ghi n mt ti khon

debit an amount to an account

ghi mt s tin vo bn n ca mt ti khon

debt account

ti khon n

debtor account

ti khon n

deferred account

ti khon np thu sau

deficiency account

ti khon thanh ton tn tht

deficiency account

ti khon thiu ht

deficit account

ti khon l

delinquent account (receivable)

ti khon (n) qu hn (phi thu)

departmental account

ti khon ring ca cc phng ban

deposit account

ti khon tin gi c k hn

deposit account

ti khon tit kim ngn hng

deposit account

ti khon trn s tit kim

depreciation account

ti khon khu hao

detailed account

ti khon chi tit (c phn tch ra thnh tng

khon)

discretionary account

ti khon ty nghi

dividend account

ti khon c tc

donated account

ti khon quyn tng

dormant account

ti khon khng hot ng

double account

ti khon kp

double account form of balance sheet

hnh thc ti khon kp ca bng tng kt ti sn

double account system

h thng ti khon kp

double column ledger account

ti khon s ci hai ct

double T-account

ti khon ch T hai ln

doubtful account

ti khon mp m

drawing account

ti khon rt tin

drawing account

ti khon tin gi khng k hn

drawing account

ti khon vng lai

drawings account

ti khon rt tin

dummy account

ti khon h cu

earmarked account

ti khon dnh ring (cho vic g)

end account

ti khon quyt ton

entertainment account

ti khon chiu i

equalization reserve account

ti khon d tr cn bng

error of account

nhm ln ti khon

escrow account

ti khon c thi hn

escrow account

ti khon ghi s

escrow account

ti khon lu gi

escrow account

ti khon phong ta

escrow account

ti khon y thc gi

examination of account

s thm tra ti khon

exception account

ti khon c bit

exceptional account

ti khon c bit

exchange equalization account

ti khon (qu) bnh n hi oi

exchequer account

ti khon kho bc

expenditure account

ti khon chi

expense account

ti khon chi tiu

export account

ti khon xut khu

external account

ti khon i ngoi ngoi

external account

ti khon ngoi

external account

ti khon ph c ch

extract of account

trch yu ti khon

for account of

nhp vo ti khon ca...

for account of payee

nhp vo ti khon ca ngi nhn tin

for buyer's account

nhp vo ti khon ca bn mua

foreign currency account

ti khon ngoi t

foreign exchange equalization account

ti khon bnh n ngoi hi

frozen account

ti khon b ng bng

frozen account

ti khan b phong ta

frozen account

ti khon ng kt

frozen account

ti khon kt khi

fund account

ti khon qu

general account

ti khon tng qut

general average account

ti khon tn tht chung

giro account

ti khon chi phiu ca bu in

giro account

ti khon vng lai ca bu in

good account

ti khon tt

goods account

ti khon hng ha

guaranteed account

ti khon (bi chi) bo m

head of account

mc ti khon

home owner's equity account

ti khon ti sn rng ca ch s hu nh

house account

ti khon ca cng ty mi gii chng khon

house account

ti khon ti hng

hypothecated account

ti khon th chp

impairment of capital account

ti khon l vn

impersonal account

ti khon khng tn ngi, phi c nhn

impersonal account

ti khon v vt

import account

ti khon nhp khu

imprest account

ti khon chi vt

imprest account

ti khon tm ng c mc quy nh

imprest-bank account

ti khon tin d tr theo mc quy nh

improvement account

ti khon ph ci tin

inactive account

ti khon khng hot ng

income account

ti khon li

income account

ti khon thu nhp

income and expenditure account

ti khon thu (nhp) v chi (tiu)

income and expenditure account

ti khon thu chi

income distribution account

ti khon phn phi thu nhp

individual account

ti khon c nhn

individual retirement account

ti khon hu tr c nhn

individual retirement account

ti khon lng hu c nhn

individual retirement account rollover

chuyn dch ti khon hu tr c nhn

insured account

ti khon (c) bo m

inter-account deal

giao dch trn cng mt ti khon

intercompany account

ti khon lin cng ty

interest account

ti khon li tc

interest account

ti khon tin li

interlock account

ti khon lin quan

international-account deal

giao dch trn cng ti khon

intra-bank account

ti khon lin ngn hng

inventory account

ti khon hng tn tr

investment account

ti khon u t

invisible account

ti khon xut nhp khu dch v

itemized account

ti khon chi tit

joint account

ti khon chung

joint account

ti khon lin doanh

joint account

ti khon lin hp

joint account

ti khon x nghip hp doanh

joint account agreement

tha c ti khon chung

journey account

ti khon cho hng lu ng

ledger account

ti khon gc

ledger account

ti khon s ci

ledger account

ti khon tng hp

liability account

ti khon n

loan account

ti khon cho vay

loan account

ti khon ng trc

loro account

ti khon ca bn th ba

loro account

ti khon loro

loss account

ti khon l

loss and gain account

ti khon li l

lot and building account

ti khon ti sn nh t

lump-sum account

ti khon trn gi

main account

ti khon chnh

manage an account

qun l mt ti khon

manage an account (to...)

qun l mt ti khon

managed account

ti khon c qun l

manipulate an account (to...)

sa i ti khon

manipulation of account

s lm gi ti khon

manufacturing expense account

ti khon chi ph ch to

margin account

ti khon bin

margin account

ti khon bin t

margin account

ti khon tin bo chng

master control account

tng ti khon kim sot

memorandum account

ti khon kim tra

merchandise trading account

ti khon mua bn hng ha

miscellaneous account

ti khon tp hng

mixed account

ti khon hn hp

mixed account

ti khon ti sn n-c

money account

ti khon tin mt

money market account

ti khon tin t

money market deposit account

ti khon k thc ca th trng tin t

movables and immobile account

ti khon ng sn v bt ng sn

movables and immovable account

ti khon ng sn v bt ng sn

mutual currency account

ti khon ng tin tng h

my account

ua vo ti khon ca ti

my account

a vo ti khon ca ti

name of account

tn ti khon

negotiable order of withdrawal account

ti khon NOW

net cost account

ti khon gi tnh ph tn

net cost account

ti khon ph tn tnh

new account

ti khon mi m

new account application

n xin m ti khon mi

nominal account

ti khon danh ngha

nominal account

ti khon nh danh

non-commercial account

ti khon chi mu dch

non-current account

ti khon di hn

nostro account

ti khon nostro

nostrum account

ti khon chng ti

numbered account

ti khon nh s

numbered account

ti khon s

nurse an account

qun l k lng mt ti khon

nurse an account (to...)

qun l k lng mt ti khon

official reserve transaction account

ti khon giao dch d tr chnh thc

offset account

ti khon b tr

old account

ti khon c

open account

ti khon cha thanh ton

open account

ti khon ghi n

open account

ti khon ghi n, ghi s

open account

ti khon ghi s

open account

ti khon mua bn chu

open account

ti khon ng

opening of an account

s m mt ti khon

operating account

ti khon kinh doanh

option account

ti khon quyn chn

ordinary account

ti khon thng

our account

ti khon ca chng ti

outlay account

ti khon chi tiu

outlay account

ti khon kinh ph

outlay account

ti khon quyt ton l li

outstanding account

ti khon cha thanh ton

overcharge of an account

phn tng (thm) ca mt ti khon

overdraft account

ti khon thu chi

overdraft on current account secured

thu chi trn ti khon vng lai c th chp

overdraft on current account unsecured

thu chi trn ti khon vng lai khng c th

chp

overdue account

ti khon qu hn

particulars of an account

bn chi tit ti khon

passbook account

ti khon tit kim

pay a cheque into one's account [[]] (to...)

gi mt tm sc vo ti khon ca mnh

pay money into an account

gi tin vo mt ti khon

pay money into an account [[]] (to...)

gi tin vo mt ti khon

payment on open account

tr bng ti khon ghi s (mua chu)

payroll account

ti khon tin lng

payroll clearing account

ti khon kt ton tin lng

permanent account

ti khon thng xuyn

personal account

ti khon c nhn

personal account

ti khon khch hng (ca ngn hng)

personal account

ti khon v ngi

post office account

ti khon bu in

post office cheque account

ti khon bu phiu

post office current account

ti khon vng lai ca bu in

primary account

ti khon s khi

private account

ti khon t nhn

private bank account

ti khon ca ngn hng (ca) t nhn

private bank account

ti khon ngn hng (ca) t nhn

profit and loss account

ti khon li v l

property account

ti khon ti sn

proprietary account

ti khon nghip ch

provisional account

ti khon tm

public account

ti khon cng

purchase account

ti khon mua

purchase account

ti khon mua hng

purchase discounts account

ti khon chit khu mua hng

purchase ledger control account

ti khon kim sot ca s ci mua hng

purchase ledger control account

ti khon kim sot ca s mua hng

purchases account

ti khon mua hng

purchases account

ti khon mua hng (trong s ci mua hng)

real account

ti khon thc

real account

ti khon v vt th

realization account

ti khon thc hin gii th

receipts and payments account

ti khon thu chi

receipts and payments account

ti khon thu chi (tin mt)

receipts and payments account

ti khon thu-chi

receiver's cash account

ti khon tin mt ca ngi

reconciliation account

ti khon iu chnh

registered e-mail account

ti khon e-mail ng k

reliable account

ti khon ng tin cy

replacement of reserve account

b sung ti khon d tr

reserve account

ti khon d tr

resident account

ti khon c dn

residential account

ti khon thng tr

rest account

ti khon (qu) d tr

restricted account

ti khon hn ch

returns inwards account

ti khon hng gi tr li

revenue account

cc ti khon phi thu

revenue account

ti khon thu nhp hng nm (doanh nghip)

rubricated account

ti khon tin dnh ring

ruling of an account

s thanh ton mt ti khon

running account

ti khon vng lai

sales account

ti khon bn hng

sales return account

ti khon hng tr li

sales returns account

ti khon hng gi tr li

sales returns account

ti khon hng tr li

savings account

ti khon tit kim

secondary account

ti khon cp hai

securities investment account

ti khon (u t) chng khon

segregated account

ti khon tch bit

semi-annual account

ti khon na nm su thng

sequestered account

ti khon b sai p, em cung thc

settle an account

quyt ton mt ti khon, mt khon n

settled account

ti khon kt ton

settlement account

ti khon thanh ton

share account

ti khon c phn

share premium account

ti khon tin b c phiu

share premium account

ti khon tin b pht hnh c phiu

single account

ti khon c nhn

single account system

ch ti khon duy nht (hng ang ch ti)

single account system

ch ti khon duy nht (hng ang ch to)

skeleton account

ti khon dng ch T

skeleton account

ti khon gi, h thit

skeleton account

ti khon hnh ch inh

special account

ti khon c bit

special account

ti khon ngoi ngn sch

special arbitrage account

ti khon act c bit

special bond account

ti khon tri phiu c bit

special cash account

ti khon tin mt c bit

special current account

ti khon vng lai c bit

special interest account

ti khon li c bit

special miscellaneous account

ti khon hn hp c bit

special reserve account

ti khon d tr c bit

state account

s tin ti khon c xc nhn

stated account

ti khon xc nhn

statement of account

bn lit k ti khon

statement of account

bn sao k ti khon

statement of account

bn trch lc ti khon

statement of current account

bn ti khon vng lai

stock account

ti khon chng khon

stock account

ti khon vn c phn

stop an account

chn, phong ta mt ti khan

store imprest account

ti khon ng trc ca kho

sub-imprest account

ti khon tm ng ca qu ph tr

subsidiary account

ti khon b sung

subsidiary account

ti khon b tr

subsidiary account

ti khon ph tr

subsidy account

ti khon tin tr cp

substitution account

ti khon thay th

substitution account

ti khon thay th (ca Qu tin t Quc t)

sundries account

ti khon linh tinh

sundries account

ti khon tp hng

sundry account

ti khon linh tinh

Super NOW account

Ti khon siu NOW

supplementary account

ti khon b sung

surplus account

ti khon (ngn hng) d ngn sch

surplus of the nation on current account

thng d ti khon thng xuyn thu chi quc t

survivorship account

ti khon chp (m s d c dnh cho ngi

cn sng li)

suspense account

ti khon ghi tm

suspense account

ti khon tm ghi

suspense account

ti khon tm thi

suspense account

ti khon treo

sweep account

ti khon chuyn i mi ngy

sweep account

ti khon chuyn gi

T account

Ti khon ch T

tax and loan account

ti khon thu v cho vay

tax and loan account

Ti khon thu v cho vay ( Hoa K)

tax equalization account

ti khon bnh phn thu

tax equalization account

ti khon bnh qun thu

Tax Exempt Special Saving Account

ti khon tit kim c bit min thu

tax-sheltered account

ti khon m min li khng th chu thu

temporary account

ti khon tm thi

term-end account

ti khon cui k

terminal account

ti khon chung kt

three account system

ch ba ti khon

tiered rate account

ti khon xp theo thang li sut

total account

tng ti khon

trade account

ti khon thng mi

trading account

phn ti khon li v l

trading account

ti khon kinh doanh

trading account assets

ti sn trong ti khon mua bn

transaction account

ti khon giao dch

transfer account

ti khon chuyn khon

transfer account

ti khon sang tn

treasury account with the public

ti khon vng lai ca nh nc vi cng chng

treasury general account (tga)

tng ti khon ca ngn kh

treasury suspense account

ti khon tm ghi ca ngn kh

treasury tax and loan (tt&l) account

ti khon thu v cho vay ca ngn kh

Treasury Tax and Loan Account

ti khon thu v cho vay ca b ti chnh

trust account

ti khon tn thc

trust account

ti khon y thc

trustee cash account

ti khon tin mt ca ngi th thc

under-margined account

ti khon di bin

under-margined account

Ti khon Margin di tiu chun

underwriting account

ti khon bo him (vn ti bin)

underwriting account

ti khon bo him (vn ti bin..)

undivided account

ti khon cha phn chia

unilateral transfer account

ti khon chuyn chi n phng

unliquidated account

trng mc, ti khon cha thanh ton

unsecured account

ti khon khng c bo m

unsettled account

ti khon cha quyt ton

valuation account

ti khon cho vic nh gi

valuation account

ti khon nh gi

value in account

gi tr trong ti khon

venture account

ti khon u c

venture account

ti khon kinh doanh mo him

vostro account

ti khon cc anh

vostro account

ti khon vostro

Western Account

Ti khon kiu Ty

working account

ti khon kinh doanh

working account

ti khon lu ng

working account

ti khon lu ng, ti khon kinh doanh

zero-balance account

ti khon kt ton

LANGUAGE IN BANKING DOCUMENTS

The CD can be sold back to XXX Hanoi branch on each coupon payment date after a certain
holding period at the benchmark one-year government bond rate plus a certain spread but the
issue when bought back cannot be less than the coupon rate for the previous fixing period.
Chng ch tin gi ny c th chit khu ti XXX H Ni trong mi k tr li sau mt thi hn nht
nh, vi li sut tri phiu chnh ph k hn mt nm cng vi mt chnh lch li sut nht nh,
nhng khng thp hn li sut n nh ca k li trc.

Ghi ch: Giy xc nhn ny khng thay cho cc cam kt ca Ngn hng v cc ngha v ca
khch hng c xc nhn vi bn th ba.
Note: This confirmation is not the Banks commitment regarding the customers obligation
with the third party.

For medium-term and long-term loans, the borrowers can make a

series of payments, so if the borrower fails to pay due debt, the
debt will be automatically put into overdue debt categories or the
borrower will have to fulfill some procedures?
VBSP will collect scheduled payments under the agreement between VBSP and the
borrower. When the loan comes due under the timetable, the accounting staff will automatically
accumulate the due debt into the next term debt and record it in the Lending Agreement (Savings
and Lending Book) for track and the borrower has to make no action.

When will the debt be categorized as the overdue debt? What are
the treatments?
- The debt will be categorized as the overdue debt category if:
+ The borrower does not use the loan for the stated purpose;
+ The borrower is not willing to pay the due debt or the due debt is not treated as the rescheduled
loan;
+ The borrower escapes from poverty under the poverty line stated by the Government periodically
but is not willing to repay the loan.
- Treatments:
When the debt is put into the overdue debt category, VBSP will closely collaborate with the local
authorities, socio-political organizations for collection. If the borrower is not willing to repay the loan,
VBSP will collaborate with legal agencies to work out the treatment and even practice coercive
treatments or summit the document to the legal authorities for treatment under the Laws.

How does VBSP supervise and manage the loans?

VBSP will manage and supervise the loans in the following ways:
- Checking before loan approval: For partly entrust lending through socio-political organizations,
Lending and Savings Groups (LSG); VBSP staff at district transaction offices will check the validity
and legality of the documents, the list of eligible borrowers selected by Lending and Savings
Groups and certified by the Commune Peoples Committees under Form 03/CVHN, the loan
application, stated lending purposes etc, under the regulations. For direct lending by VBSP, VBSP
staff at district transaction offices will appraise the obligatory conditions and stated lending
purposes etc., under the regulations;
- Supervision during lending process: Check the signatures of the borrowers, the name of ID card
of the bearers, which should be the same name of the borrowers or the person authorized by the
borrowers in the application papers;
- Supervision after disbursement: For partly entrust lending programmes, VBSP entrusts sociopolitical organizations, Lending, and Savings Groups to supervise the loans under payment
timetables. VBSP will work with entrust parties to make necessary ad hoc supervision. For direct
lending programmes by VBSP, VBSP staff at district transaction offices will supervise the loans.

NHNG CU HI THNG GP

FREQUENTLY ASKED QUESTIONS

I VI DCH V TRUY VN TI KHON QUA MNG

FOR ONLINE ACCOUNT INQUIRY SERVICE

1. Th tc ng k s dng dch v Truy vn ti khon qua mng ti

1. How to register for Online account inquiry service at Eximbank?

Eximbank?

- For customers having first-time transaction: Register for online account enquiries

- i vi khch hng giao dch ln u: Khch hng c th ng k s dng dch v

service right at the time of opening their account.

ngay khi m ti khon.

- For customers already holding an account with Eximbank: Come to any transaction

- i vi khch hng m ti khon ti Eximbank: Khch hng n bt k im

points of Eximbank and register for the service.

giao dch no ca Eximbank ng k s dng dch v.

2. Mc ph s dng dch v Truy vn ti khon qua mng?

2. Fees for Online account inquiry service?

Dch v c cung cp hon ton min ph, khch hng khng phi tr ph khi s
dng dch v ny.

This service is free-of-charge, i.e. customers do not have to pay any charges for this
service.

3. S dng dch v Truy vn ti khon qua mng Eximbank c th xem

3. What is available information on Online account inquiry service at

c nhng thng tin g?

Eximbank?

Khch hng c th s dng dch v Truy vn ti khon qua mng xem cc thng

Customers can use Online account inquiry service to view the following information:

tin:

- Demand deposit account.

- Ti khon tin gi khng k hn.

- Time deposit account.

- Ti khon tin gi c k hn.

- Loan account.

- Ti khon vay.

- Deposit account.

- Ti khon k qu.

- Statements of Eximbank-Visa,/MasterCard credit cards

- Sao k th tn dng Eximbank-Visa, MasterCard.

- Statements of Eximbank-Visa Debit card and arising transactions after the date of

- Sao k th Eximbank-Visa Debit v cc giao dch pht sinh sau sao k th Visa

availability of statements of Visa Debit.

Debit.

- F/X rate.

- Xem thng tin t gi.

- (Print) account transactions, etc.

- In giao dch ti khon,...

4. iu kin s dng v cch truy cp dch v Truy vn ti khon qua

4. What are the user requirements and how to log in Online account inquiry

mng?

service?

- Khch hng cn trang b 01 my vi tnh c th truy cp c Internet v ng dng

- 01 internet-supported computer which is installed with any types of web browser

trnh duyt web bt k (Internet Explorer, Mozilla Firefox, Safari,).

module (Internet Explorer, Mozilla Firefox, Safari,).

- Truy cp vo website http://www.eximbank.com.vn v chn mc <TRUY VN TI

KHON>.

- Access the website http://www.eximbank.com.vn and select <ACCOUNT INQUIRY>.

- ng nhp bng m s khch hng v mt khu do ngn hng cp khi ng k dch

- Sign in with your customer code and password provided by Eximbank at registration

v Truy vn Ti khon.

of service registration.

5. Trng hp qun mt khu, khch hng cn phi lm g?

5. How to restore a forgotten password?

Khch hng c th n bt k quy giao dch ca Eximbank xin cp li mt khu

Customers can come to any transactions points of Eximbank to request for a new

truy cp mi.

password.

6. C th xem cc giao dch ti khon trong qu kh qua dch v Truy vn

6. Can customers view account transactions history through Online account

ti khon qua mng khng?

inquiry service?

Khch hng c th xem giao dch ti khon trong thi gian 6 thng gn nht.

Customers can view their account transactions in the last 6 months.

7. Khi c thc mc v thng tin Truy vn ti khon qua mng, khch hng

7. For inquiries related to information on Online account inquiry service,

c th lin lc vi b phn no?

who can customers talk with?

- i vi thng tin ti khon: Khch hng c th lin h bt k im giao dch no

- For account information: Contact any transaction points of Eximbank to check

ca Eximbank kim tra thng tin (http://www.eximbank.com.vn/vn/mangluoi.aspx).

information (system link).

- i vi sao k th tn dng Eximbank-Visa/MasterCard/Visa Debit, Khch hng vui

lng lin h Dch v khch hng 24/7, in thoi (08) 3821 0046-(08) 3821 0051.

- For statements of Eximbank-Visa/MasterCard credit cards/Visa Debit: Please call

24/7 customer service team at (08) 3821 0046-(08) 3821 0051.

8. Khi gp s c v k thut, khch hng cn lin h b phn no c h

8. In case of technical errors, who should customers contact for support?

tr?

Customers can call technical team of Eximbank at: (08) 3914 4030 or : (08) 3821

Khch hng c th lin h b phn k thut Eximbank: T: (08) 3914 4030 Hoc:

0055 (ext 454).

(08) 3821 0055 (ext 454).

9. C th in sao k ti khon t website khng?

9. Can customers print their account statements from the website?

- Click File --> Print on the web browser to print all information displayed on the

- S dng chc nng File --> Print trn trnh duyt web, Khch hng c th in ton

screen.

b ni dung trang web ang hin th.

- To make sure information is fully displayed in the printed sheet, customers need to

- m bo thng tin th hin y khi in, khch hng cn nh dng li trang in

format the page layout by clicking File --> Page Setup --> set margins: Left = 0.166,

bng cch vo menu File --> Page Setup --> Chnh li cc thng s Margins: Left

Right = 0.166, Top = 0.166, Bottom = 0.166.

= 0.166, Right = 0.166, Top = 0.166, Bottom = 0.166.

- When viewing statements of an account, customers can export the file to Word or
- Khi xem chi tit sao k 01 ti khon, Khch hng xut file ra Word hoc Excel. Sau

Excel program, and then print it from Word or Excel program.

 in t chng trnh Word hoc Excel.

10. Khi nhn c thng bo "Mt khu ca qu khch s ht hn s dng

10. What should customers do when receiving a system massage "Your

trc ngy/thng/nm", khch hng phi lm sao? Sau ngy thng bo, mt

password will expire before dd/mm/yy"? After this date, will customers

khu c b kho khng? C th t i mt khu c khng? Cch i nh

passwords be locked? Can customers change their passwords by

th no?

themselves? How can customers change the password?

- Khch hng c th i mt khu trc ngy/thng/nm, sau khi thc hin chc

- Customers can change their passwords before dd/mm/yy by clicking change

nng i mt khu trn menu bn tri, h thng s tng thm thi gian hiu lc

password on the left side menu. After that, the system will extend the password

mt khu l 150 ngy k t ngy thc hin chc nng i mt khu.

validity to a further period of 150 days counted from the date of changing the

- Trng hp qun i mt khu sau ngy c thng bo, h thng khng kha mt

password.

khu ca Khch hng, nhng khi login thnh cng chng trnh t ng chuyn
Khch hng n trang i mt khu, Khch hng cn i mt khu c th tip tc

- If customers forget to change their passwords after this date, the system shall not

s dng.

block these passwords, but when customers successfully log in, the system shall

- Khch hng hon ton ch ng trong vic i mt khu s dng dch v.

automatically divert customers to password changing dialog box. Customers need to

change their passwords to continue the service.
- Customers can have their passwords changed at their disposal.

11. C th xem c sao k giao dch trn ti khon th Visa Debit, Th Tn

11. When can customers view transaction statements of their Visa Debit,

dng Visa/MasterCard thng qua dch v ny khi no?

Visa/MasterCard credit cards through this service?

Khch hng xem c sao k thng qua dch v sau 2 ngy k t ngy ra sao k.

- Customers can view their transaction statements through the service 2 days after

Ngy ra sao k cc loi th Eximbank quy nh nh sau:

the date of such statement issuance.

+ Eximbank-Visa: ngy 23 hng thng.

Date of issuance of Eximbank cards are as follows:

+ Eximbank-MasterCard : ngy 20 hng thng.

+ Eximbank-Visa: 23rd day every month

+ Eximbank-Visa Debit : ngy 01 hng thng

+ Eximbank-MasterCard: 20th day every month.

- i vi cc giao dch sau sao k th Eximbank-Visa Debit (giao dch c tng kt

+ Eximbank-Visa Debit: 01st day every month

thanh ton sau ngy ln sao k): Ti thiu 24 gi.

- For transactions after the issuance date of statements of Eximbank-Visa Debit

(transactions which are settled after the date of the statements): At least 24 hours.

Marketing trc tuyn

Nhng thut ng chuyn ngnh ca thng mi in t v thanh ton trc tuyn
gip khch hng c th hiu r hn v nhng thut ng "kh hiu" trong thng mi in t v thanh ton in t, chng ti su tm v bin son li nhng ni dung
v thng tin chuyn ngnh thanh ton in t. Hy vng thng tin ny s gip qu v c th hiu r hn v thng mi in t v thanh ton trc tuyn
Access Control Server (ACS) My ch ca ngn hng pht hnh dng xc thc ch th. a s cc dch v xc thc bng mt ca s nu ra cu hi b mt, s PIN
hoc cc thng tin khc m ch th ng k vi ngn hng pht hnh.
Acquirer L t chc ti chnh cung cp dch v thanh ton, x l cc giao dch trc tuyn v m bo v mt ti chnh cho giao dch. Acquirer ng vai tr lin h vi cc
ngn hng pht hnh xin chun chi cho mt giao dch xin cp php.
Address
Verification
Service
(AVS) L
cng
c
xc
thc
ch
th
bng
a
ch
ti
ngn
hng
pht
Authentication L vic xc thc khch hng giao dch trc tuyn. Ti OnePAY, Authentication tng ng vi kt qu xc thc ca chng trnh 3D Secured.

hnh.

Batch L mt danh sch cc yu cu c gi n n v x l yu cu thc hin cc giao dch ti chnh nh: hy giao dch, hon tin hoc thu tin.
Cancellation L yu cu hy giao dch. Giao dch ny phi l giao dch cha c x l, tc l cha thc hin vic chuyn tin.
Captured amount Tng s tin c chp nhn thanh ton trong mt giao dch
Capture L tnh cht ca mt giao dch thnh cng vi s tin thanh ton c chp nhn giao dch t n v pht hnh.
Cardholder authentication L chng trnh xc thc ch th khi thc hin giao dch trc tuyn. Khi ch th tham gia vo 3D Secured, ch th s c OnePAY cung
cp mt ca s xc thc. Ti y, ch th s c xc thc vi ngn hng pht hnh giao dch c thc hin mt cch an ton.
Card/bank issuer T chc ti chnh pht hnh cc loi th thanh ton cho khch hng. Th thanh ton c th l th tn dng, ghi n hoc th tr trc.
Card Security Code (CSC) L chng trnh bo v ch th ca cc t chc th quc t. CSC bao gm 3 n 4 s c in trn th. Cc t chc th quc t t tn khc
nhau cho chng trnh ca h nh : CVC Card Validation Code (MasterCard), CVV Card Verification Value (Visa), CID Card Identification Number (AmEx).
Card Validation Code (CVV) Thut ng ca MasterCard cho m bo mt th.
Card Verification Value (CVC) Thut ng ca VISA cho m bo mt th.
Chargeback L giao dch i bi hon. Giao dch ny c pht sinh t ch th v thng bo n n v chp nhn th thng qua ngn hng thanh ton hoc cng
thanh ton. C nhiu l do dn ti mt giao dch i bi hon nhng a phn l l do ch th khiu ni khng thc hin giao dch

CID Card Identification Number (American Express). Thut ng ca American Express cho m bo mt th.
Card(holder)-not-present (CNP) L loi hnh chp nhn thanh ton th m trong giao dch khng c s xut hin ca ch th v th. V d cho loi hnh ny l cc giao
dch thng qua Internet, in thoi, fax, hay qua email
Card(holder)-present(CP) L loi hnh chp nhn thanh ton th m trong giao dch c s xut hin ca ch th v th. V d cho loi hnh ny l cc giao dch qua my
c th.
Credit card - Th tn dng: l mt loi th thanh ton cho php ch th tiu dng hay rt tin theo hn mc nht nh cho php. Th tn dng cho php ch th chi tiu
trc, tr tin sau.
Debit card - Th ghi n: L mt loi th ngn hng cho php ch th c th dng tiu dng hay rt tin. Th ghi n c ni n mt ti khon trong ngn hng v
cho php s dng trong phm vi s d ca ti khon .
Deposit Khon m bo thanh ton: L khon tin c gi li ti ngn hng phng nga nhng trng hp ri ro xy ra.
Digital receipt Ha n trc tuyn: L cc ha n c cc n v chp nhn th xut cho khch hng qua email hoc trn website qua Interrnet.
Dispute Khiu ni: l khiu ni cho mt giao dch t pha ngi mua hng. Khiu ni thng dn n hu qu l xut hin giao dch i bi hon. Mt khiu ni c th
xut hin bi cc l do nh b li dng thng tin th, giao dch li...
Enrollment Tnh trng kim tra s tham gia v cc chng trnh xc thc ca ngn hng pht hnh.
Expired authorisation Mt giao dch xc thc ht hn thi gian xc thc.
Expired card Mt th thanh ton ht hn s dng
Fraud prevention Chng trnh qun l ri ro ca dch v thanh ton gim nhng thit hi do giao dch gi mo gy ra.
Integration Tch hp h thng: L qu trnh kt ni website bn hng trc tuyn n h thng thanh ton trc tuyn. Mt s n v c th yu cu nhng phng thc
tch hp ring ph hp vi h thng bn hng trc tuyn.
Issuer T chc pht hnh: L t chc ti chnh cung cp cc loi th thanh ton.
Issuing bank Ngn hng pht hnh: L mt t chc pht hnh cc loi th thanh ton cho ch th s dng. Tn ca ngn hng pht hnh c in ln th thanh ton.
Ngn hng thanh ton cng a ra nhng quy nh trong thanh ton dnh cho ch th
Manual capture S dng chc nng ca cng thanh ton doanh nghip t tr tin bng tay trong th thanh ton ca khch hng.
MD5 security L mt thut ton, c thit k to cc ch k in t v gn trong cc on m HTML. Ch k in t trong cc on m ny lm nhim v m bo
thng tin khi c gi n im ch l ton vn.
Merchant L t chc s dng phng thc thanh ton trc tuyn bn hng ha v dch v
MOTO (Mail Order Telephone Order) L phng thc thanh tan m ngi mua phi cung cp cho ngi bn thng tin chi tit v giao dch qua knh th tn hoc qua
knh in thoi.
Off-line payment method L nhng phng thc thanh ton khng c thc hin v x l qua Internet nh: chuyn khon, thanh ton sc, thanh ton tin mt
On-line payment method L phng thc thanh ton m vic thc hin v x l giao dch c thc hin qua Internet nh: Thanh ton th trc tuyn, ngn hng trc
tuyn.
Payment card Th thanh ton: L tn gi chung ca cc loi th nha hoc th o (tn dng, ghi n, tr trc). Cc loi th ny c chc nng thanh ton khi mua hng
ha, dch v hoc c th rt tin mt
Payment Card Industry (PCI) Security Standard : L h thng cc tiu chun ca Visa v Master cng mt s t chc th quc t khc yu cu cc n v c lu tr
thng tin th ca khch hng phi tun theo.
Point of sale (POS) im kinh doanh. L a im bn hng trc tip cho ngi tiu dng.
Recurring payment or transaction, subsequent payment or transaction L mt giao dch hay yu cu thanh ton c lp li t ln giao dch u tin. V d, giao dch
ng k thanh ton hng tun, hng thng.
Redirect Chuyn ngi mua sang trang web ca cng thanh ton, nh vy h c th thc hin thanh ton cho cc ha n mua hng.
Refund, partial refund L yu cu giao dch hon tin cho ngn hng thanh ton. Mc ch ca giao dch hon tin l tr li mt phn hay ton b s tin tr khi mua
hng ha v dch v cho ngi mua hng.

Refuse or refusal L kt qu t chi ca mt giao dch xin cp php. Vi kt qu ny, giao dch khng c cp php thc hin giao dch. L do ch yu bi ch th
nhp thng tin th sai, th ht hn thanh ton hoc khng kh nng thanh ton. Khi nhn c kt qu giao dch khng thc hin c, hu ht cc thng bo tr v
ca ngn hng pht hnh u khng r rng.
Shopping cart L mt module ca phn mm cho php thc hin cc bc t hng trc tuyn. Cc bc thc hin thng thng l: Chn hng ha, dch v; xem li
n hng; in thng tin ngi mua hng; thanh ton.
Transaction Giao dch: L hnh ng c thc hin gia ch th v ngi bn hng dn ti cc hot ng ti chnh c thc hin gia ngi mua hng v ngi
bn hng.
Transaction id M giao dch: L du hiu nhn bit mt giao dch v c chuyn cho cng thanh ton x l. Cc m giao dch ny l duy nht cho mt t chc bn
hng.
Verified by Visa (VbyV) L chng trnh ca Visa, c thit k cho cc giao dch trc tuyn. VbV xc thc ch th khi thc hin cc giao dch trc tuyn qua mng li
ngn hng pht hnh. VbV bn v v gim thiu nhng thit hi gy ra bi cc khiu ni khi xut hin cc giao dch gi mo.

IN CHUYN KHON NGN HNG

Wire Transfer l cch chuyn tin an ton v thng dng. s dng wiretransfer ngi nhn ch cn c mt ti
khon trong ngn hng. Bank wire Transfer c dng chuyn tin gia cc ngn hng ni a hoc gia cc ngn
hng quc t bng cch chuyn thng bank-to-bank vo ti khon ca ngn hng.
Lch s ca ci tn wire l do khi ra i wire tranfer vn c ngha l mt in tn chuyn tin gia i l ny v v t
l khc ca cng mt cng ty in bo. Dn dn ngy nay n c dng thng dng gia cc ngn hng.
Bankwire hot ng th no:
- Ngn hng gi s chuyn mt thng bo bo m (thng qua h thng bo m SWIFT hay Fedwire) cho ngn hng
nhn, yu cu c thanh ton theo nhng thng tin ca khch hng.
- Thng bo ny cng bao gm tha thun v hng dn thanh ton v c hng ngn ngn hng khc nhau nn cn
phi c tha thun v cch thc
- Cch thc thng l cn bng ti khon. Cc ngn hng thng m ti khon cho nhau hoc cng c ti khon
trn cc ngn hng trung gian v s cn bng lung chuyn - nhn vi nhau thng qua cc ti khon ny.
Wire tranfer l cch thc chuyn tin quc t an ton nht (bank to bank - ngoi ra cn c loi hnh khc, tuy nhin ni
dung bi vit ny s ko cp). Cc ch ti khon u phi c thng tin r rng chi tit v t c nguy c Charge back.
Chi ph thc hin ty theo tng ngn hng tng a phng
SWIFT CODE
Khi chuyn tin gia cc ngn hng t quc gia ny sang quc gia khc, cc ngn hng thng s dng h thng
chung l SWIFT. SWIFT vit tt ca Society for Worldwide Interbank Financial Telecommunication (Hi Vin thng lin
ngn hng quc t) c thnh lp t nm 1974 bi 7 ngn hng quc t. SWIFT t chc mt h thng mng ton
cu cung cp chuyn lnh gia cc ngn hng tham gia. Tr s chnh ca SWIFT La Hulpe ngoi Bruxell.
Mi t chc ti chnh tham gia vo SWIFT s c cp mt Code theo ISO 9362 cn c gi l Bank Identifier Code,
BIC Code, hay SWIFT Code. M ny gm loi 8 k t v 11 k t.
Loi 8 k t v d ca ngn hng Vietcombank BFTVVNVX: Trong
BFTV l m ca ngn hng (chc l cc bc thch ly tn Bank for Foreign Trade of Vietnam).
VN: l m quc gia Vit Nam
VX: m vng (tuy nhin Vit nam ton thy VX ht)
Loi 11 s th ngoi 8 s u cc ngn hng b sung thm 3 s sau thng l m chi nhnh v d BFTVVNVX002 l
m ca Vietcombank h ni
Chuyn tin bng Bank wire
chuyn tin bng Bankwire n mt ngn hng no bn phi cn cung cp cc thng tin c bn sau:
* SWIFT Code
* Bank account number
* Name (as written on the account)
* Ngoi ra c th c cc thng tin v a ch khc.
Cch tt nht l trc khi chuyn tin bn lin h vi ngn hng nhn, hoc ngi nhn h cho cc thng tin chnh

xc.
(Cc ngn hng M hoc Chu u ngoi SWIFT c th cn i IBAN hoc Routing Code)
Ngun c thm: http://www.xaluan.com/modules.php?name=Forums&file=viewtopic&t=13588#ixzz0jN5nFoju

MT S THUT NG
1/ Advances to employees : Tm ng
2/ Accelerated depreciation : Khu hao gia tc
3/ Accounts Payable : Ti khon phi tr
4/ Accounts receivable : Ti khon phi thu
5/ Actual Cost : Chi ph (Gi thnh) thc t
6/ Adjusting entry : Bt ton iu chnh
Bt ton iu chnh l loi bt ton c bit (bt ton thuc v chnh sa khng ging nh cc bt ton c ghi nhn khi
1 nghip v pht sinh) thng c thc hin ti thi im kho s k ton gip cho s d ti khon c phn nh ng.
7/ Asset : Vn, ti sn
8/ Average Cost : Chi ph (gi thnh) bnh qun
9/ Advanced payments to suppliers : Tr trc ngi bn
10/ Accrued expenses : Chi ph trch trc, chi ph phi tr
VD: lng nhn vin ghi vo chi ph thng trc nhng thc t vn cha tr. n thng sau khon ny s c chuyn
thnh Accrual Expense. Nu sau ny tr khon lng ny cho nhn vin th ghi "c" ti khon ny v "n" tin mt
11/ Activity-based costing : Gi thnh m ph (K ton tnh gi thnh da vo phng thc hot ng, ngha l cc nh
qun tr ch ch n ngun gc pht sinh chi ph ( nhng nhn t nh hng n CP sp...))
12/ Additional costs : Chi ph ph tri
13/ Absorption costing:
Mt phng php nh chi ph y (Full Costing), gn c bin ph ln nh ph sn xut cho hng ha sn xut trn
c s theo t l, bt chp hng ha bn c trong k hin hnh. So snh vi Contribution costing (nh chi ph bin hay
tham phn) ch gn mi nh ph sn xut cho hng ha bn trong k hin hnh
Phng php ny tnh vo gi thnh SP nhng khon mc
1. CP nguyn liu trc tip
2. CP nhn cng trc tip
3. CP SX chung
C 3 mc ny c xem l CP SPhm (Product costs)
Ngoi ra cc CP bn hng, qun l chung c xem l CP thi k (Period costs)
Ngc li vi Absorption costing l Direct costing: Tnh vo gi thnh SP nhng khon mc
1. CP nguyn liu trc tip
2. CP nhn cng trc tip
3. CP SX chung phn kh bin (V)
C 3 mc ny c xem l CP SPhm (Product costs)
Ngoi ra cc CP bn hng, qun l chung v CP SX chung phn bt bin (F) c xem l CP thi k (Period costs)
14/ Accrued Liability : N phi tr trch trc
Xem thm : http://www.webketoan.com/forum/showthread.php?t=3772
15/ Asset Reversion : Ti sn c thu hi

16/ Accounting Conventions & Principles : Quy c v nguyn l k ton

17/ Accounting Period : K k ton. C th l thng, qu, nm ty thuc yu cu bo co
18/ Accounting estimate : c tnh k ton. L mt gi tr ch gn ng ca 1 ch tiu lin quan n bo co ti chnh c
c tnh trong trng hp thc t pht sinh nhng cha c s liu chnh xc hoc cha c phng php tnh ton chnh
xc hn, hoc mt ch tiu thc t cha pht sinh nhng c c tnh lp bo co ti chnh, v d:
* c tnh ch tiu pht sinh:
- D phng n phi thu kh i;
- D phng gim gi u t di hn;
- D phng gim gi hng tn kho;
- Trch khu hao ti sn c nh;
- Chi ph tr trc;
- Gi tr sn phm d dang;
- Doanh thu ghi nhn trc;
- Doanh thu hp ng xy dng d dang.
* c tnh ch tiu cha pht sinh:
- D phng chi ph bo hnh;
- Chi ph trch trc.
...
19/ Accounting Equation : Phng trnh k ton
Phng trnh k ton l mt biu thc ton hc c s dng m t mi quan h gia ti sn, cc khon n phi tr v
vn ch s hu ca mt t chc kinh doanh. Phng trnh k ton cn bn cho thy Ti sn lun bng cc khon n phi
tr v vn ch s hu, nhng c th thay i hai v ca phng trnh trong mi tnh hung c th .. VD : Ti sn tr i
cc khon n phi tr lun bng vn ch s hu
20/ Accrued Interest : Thng c dch l li d thu / hoc li d chi (tu ngha). C ni gi ci ny l li treo (informal).
handung107
02-10-06, 05:24 PM
21/ ACCOUNTING STANDARDS BOARD (ASB) :
U BAN CHUN MC K TON chu trch nhim son tho, ci tin, sa i v thu hi cc chun mc k ton. Nhiu U
ban Chun mc k ton chuyn v nhiu lnh vc khc nhau hoc cc vn k ton khc nhau.
22/ ACCOUNTING EVENT :
NGHIP V K TON pht sinh khi ti sn hoc n ca mt doanh nghip tng/gim hoc khi ti sn vn thc c ca ch
s hu c thay i.
23/ ACCOUNTING :
Tnh ton, hch ton, k ton, cng vic k ton, nghip v k ton
V c bn, K TON l mt h thng o lng v lp bo co v cc s kin kinh t da vo phng trnh k ton phc
v qu trnh ra quyt nh ca nh qun l. Nhn chung, khi ni n "k ton" ngi ta thng m ch phng k ton, hot
ng k ton hoc cc c nhn tham gia vo vic vn dng phng trnh k ton.
24/ AGENCY COSTS
CHI PH I L l cc chi ph pht sinh t vic thu mt i l thc hin vic ra quyt nh thay cho bn u thc
25/ AGENCY
Quan h i l l quan h gia bn u thc v bn i l trong bn i l c u quyn i din bn u thc trong
mt s giao dch.

26/ AFFILIATE
Quan h lin kt l quan h gia hai cng ty khi mt cng ty s hu s vn gp ng k, nhng di mc a s c phn
c quyn biu quyt ca cng ty kia, hoc khi c hai u l cng ty ph thuc (cng ty con) ca cng ty th ba
27/ ACCRUAL
K TON PHT SINH: mt ch k ton ghi nhn cc khon thu hay cc khon chi khi chng pht sinh ch khng phi
khi chng c thc thu hay thc chi.
28/ ACCRUAL BASIS OF ACCOUNTING : K ton trn c s pht sinh
K ton trn c s pht sinh l mt phng php k ton ghi chp thu nhp v chi ph trong mt thi k trn c s tt c
cc khon thu v chi pht sinh trong k khng phn bit thc thu, thc chi hay cha. Nhn chung, c s k ton ny
thng bt buc p dng khi lp bo co ti chnh cho ngi ngoi doanh nghip ph hp vi cc nguyn tc k ton
c chp nhn chung (GAAPP).
29/ ACCRUAL CONCEPT see ACCRUAL BASIS OF ACCOUNTING.
KHI NIM PHT SINH xem K TON TRN C S PHT SINH
30/ AUDIT RISK : Ri ro kim ton
Ri ro kim ton l ri ro do kim ton vin v cng ty kim ton a kin nhn xt khng thch hp khi bo co ti
chnh c kim ton cn c nhng sai st trng yu.
Ri ro kim ton gm:
- Ri ro tim tng:l ri ro tim n, vn c trong tng nghip v, tng khon mc trn bo co ti chnh cha ng sai st
trng yu khi tnh ring r hoc tnh gp, mc d c hay khng c h thng kim sot ni b.
- Ri ro kim sot: l ri ro xy ra sai st trong tng nghip v, tng khon mc trong bo co ti chnh khi tnh ring r
hoc tnh gp m h thng k ton v h thng kim sot ni b khng ngn nga h, khng pht hin v khng c
sa cha kp thi.
- Ri ro pht hin: l ri ro xy ra sai st trng yu trong tng nghip v, tng khon mc trong bo co ti chnh khi
c tnh ring r hoc tnh gp m trong qu trnh kim ton, kim ton vin khng pht hin c.
31/ ALLOWANCE FOR BAD DEBTS
D phng n phi thu kh i l ti khon dng ghi nhn khon n phi thu kh i nm trong tng cng n phi thu.
32/ ALLOCATION : S Phn Phi, phn b
33/ AGGREGATE : Tnh Gp Hoc Tnh Tng
34/ APPORTION : Chia ra tng phn
35/ AVERAGE COST METHOD
Phng php ny gi l phng php tnh ph theo bnh qun gia quyn
36/ AUDIT REPORT
Audit report (n cn tng ng vi thut ng auditor's report): Bo co ca kim ton vin
Bo co ca kim ton vin l mt vn bn do kim ton vin lp trnh by v mc tiu, phm vi v kt qu ca cuc
kim ton. Kt qu ca cuc kim ton bao gm cc pht hin, kt lun ( kin) v cc kin t vn.
37/ ACCOUNTING RATIO : Ch s k tan
Ch s k ton l kt qu ca vic chia hai ch tiu bo co ti chnh (Ch tiu k ton) cho nhau. Cc ch s k ton gip
cc nh phn tch hiu cc bo co ti chnh qua vic tp trung vo cc mi quan h c th.
38/ APIC (vit tt ca Additional Paid-In-Capital): Vn gp b sung
Paid-in capital: vn gp, vn ng , vn c bn ni b
39/ AICPA : l t vit tt ca Hip hi k ton vin cng chng ca M. y l mt t chc hip hi ngh nghip rt c
danh ting M. Cc t chc tng t nh Anh: ACCA, ICAEW, CPA hoc c CPA Australia.
40/ ASB see ACCOUNTING STANDARDS BOARD

ASB xem ACCOUNTING STANDARDS BOARD (U Ban Chun mc K ton).

41/ ASEAN (Association of Southeast Asian Nations)
l khi thng mi cc nc khu vc ng Nam , vi mc tiu chnh l xy dng mt hip nh thng mi t do gia
cc nc thnh vin
l mt t chc chnh tr, kinh t v vn ho ca cc nc trong khu vc ng Nam . Thnh lp nm 1967, mc ch ca
t chc ny l thc y hp tc v h tr ln nhau gia cc nc thnh vin. Cuc hp thng nh ca cc nc thnh
vin thng din ra vo thng Mi mt hng nm.
42/ ASSUMPTION
1. Theo ngha thng thng, l mt hoc mt s iu tin tng hoc s vic cha c chng thc c ng gp vo mt
kt lun no .
2. Theo ngha k thut, l hnh ng nhn trch nhim hoc nhn n thay mt bn khc.
43/ ADF
Sau khi Khu tr Cc ph (chuyn ch) (thut ng s dng trong lp ho n)
44/ ACH
Phng Thanh ton B tr T ng
H thng Thanh ton T ng
45/ ADI
Sau Ngy Lp Ho n (thut ng s dng trong lp ho n).
46/ A&M (Additions and Maintenance) :Thm vo v Bo tr
47/ A&G (Adminstrative & General) : Qun tr v Tng qut
48/ A&E (Appropriation & Expense or Analysis & Evaluation) : S ring bit v chi ph hoc S phn tch v c lng
49/ A&P (Administrative and Personnel) : Qun tr v C nhn
50/ ABATEMENT : S h gi hoc gim gi
51/ ACB : iu chnh chi ph c bn
52/ ACCELERATED DEPRECIATION :
Phng php khu hao nhanh cn gi l khu hao gia tc : L Phng php tnh khu hao vi s khu hao ln nht nm
u tin s dng

IBAN = International Bank Account Number: s ti khon quc t

BIC = Bank Identifier Code (SWIFT):
IBIN = International Bank (Interbank) Identification Number (s m nh dng ngn hng quc t)

Danh sch cc thut ng thng nht cho bi tp qun l ti chnh

Ngy 8/4/2009
Ngi hiu nh: C Lu Th Hng
C Phm Th Vn H
Thy o AnhTun
Chng
1

Nguyn bn ting Anh

Corporate Bylaws

Ting Vit
Qui nh, ch c ban hnh qua b ch

Overview of FM Corporate Charter

2
Time value of
money

perpetuity
Lump sum
Annuity
Annuity due
Loan amortization
Non annual compounding
Effective annual rate vs
nominal annual rate
Amortization
Continuous compounding

Free cash flow

Financial
staments, CF,
taxes

Net cash flow

General accepted accounting
principle (GAAP)
Net profit margin
Carry back, carry forward
Total asset turnover
Profit margin on sale
Basic earning power
Window dressing
Times interest earned
Hedge fund
Efficient markets hypothesis
Semi strong form
Weak form
Cross-product term
Default risk premium
Treasury Inflation Protected
Security
Liquidity premium
Maturity Risk Premium
Yield Curve
Treasury vs corporate bonds
Yield to maturity
Yield to call
Call provision
Sinking funds
Junk Bond
Debenture
Subordinated debt
Junior debt
Convertible bond
Floating rate bond
Mortgage bond
Capital gains yield

4
Analysis of
Financial
Statement
5
Financial
Markets and
Institutions
6
Interest rate

7
Bond and Their
Evaluation

qun
Thng t hng dn chi tit c ban hnh
qua b ch qun
Dng tin v hn,
Khon tr mt ln
Nin kim
Nin kim cui nm
Khu hao tin vay
Li gp khng theo nm
T l li sut thc t hng nm so vi li
sut danh ngha hng nm
Khu hao
Tnh li gp lin tc
Dng tin (cha tr i vn u t ban u
v chnh lch VL rng)
Dng tin rng
Chun mc k ton c chp nhn chung
Li nhun sau thu
Kt chuyn
Hiu sut s dng tng ti sn
T l li nhun/doanh thu
Lm p bo co ti chnh
Kh nng thanh ton li vay
Qu phng nga ri ro
L thuyt th trng hiu qu
L thuyt th trng hiu qu trung bnh
L thuyt th trng hiu qu thp
Thut ng tc ng cho
Phn b ri ro mc nh
Chng khon kho bc c bo m chng
lm pht
Phn b thanh khon
Phn b ri ro n hn thanh ton
ng cong li tc
Tri phiu kho bc so vi tri phiu cng ty
Li tc n hn
Li tc trc hn
iu khon thu hi
Qu chm
Tri phiu mo him
Giy n
Khon n c th t thanh ton th yu
Khon n c th t thanh ton th yu
Tri phiu c th chuyn i
Tri phiu c li sut th ni
Tri phiu cm c
Li tc thng d vn

8
Risk and Rate
of Return
9
Stock and their
Evaluation

10
The cost of
Capital

11 The basic of
Capital
budgeting
12
Cash flow
estimation and
risk analysis

13
Others topics in
Capital
Budgeting
14
Capital
structure and
leverage

Bond indenture
Market risk premium
Porfolio risk reduction

iu khon tri phiu

Phn b ri ro th trng
Gim ri ro danh mc

An index fund
Coefficient of variation
Constant Growth Valuation
Constant Growth Stock
Preferred required return
Open market

Ch s qu
H phng sai
nh ga tng trng n nh/C phiu tng
trng n nh
Li nhun yu cu c u tin
Th trng m

Preemtive right
Going public
New issues and dilution
Supernormal growth stock
Declining growth stock
Intrinsic value
Realized return
Flotation cost
Bond yield plus risk premium
Payout ratio
Divisional risk
Publicly-owned corporation
External equity
Coupon bond
Component cost of retained
earning/debt
Terminal value
Optimal capital budgeting

Quyn u tin
Pht hnh ra cng chng
Pht hnh thm v pha long
C phiu tng trng t bin
C phiu tng trng gim
Gi tr tim n
Li nhun thc hin
Chi ph ni
Phn b ri ro cng vi li tc tri phiu
T l tr c tc
Ri ro b phn
Cng ty i chng
Vn ch s hu pht hnh thm
Tri phiu coupon

Operating cash flow

Salvage value
Canibalization
Sensitivity analysis
Terminal cash flow
Scenario and simulation
analysis
Stand alone risk/ corporate risk
Incremental cash flow
Discounting risky outflows
Up-front cost
Pure play method
Replacement chain
Investment timing option
Growth option
Abandonment option
Capital budget
Levered beta, unlevered beta
Recapitalization

Dng tin hot ng

Gi tr thanh l
Chi ph khng c cng nhn
Phn tch nhy
Dng tin cui k
Phn tch tnh hung, phn tch m phng
Ri ro phi h thng/h thng
Dng tin chnh lch
Chit khu dng tin ra c ri ro
Chi ph ban u
Phng php pure play
La chn d n
Quyn chn
Quyn chn tng trng
Quyn chn hu b
Ngn sch vn
Beta c n by/khng n by
Ti cu trc vn