Professional Documents
Culture Documents
*Collocation:
- charge interest: đánh phí lãi suất
- do business: làm kinh doanh
- exchange currencies: hoán đổi tiền tệ
- issue bonds: phát hành trái phiếu
- make profit: kiếm lời
- offer advice: đưa ra lời khuyên
- pay loans: trả nợ
- raise funds: gây quỹ
- receive deposit: nhận tiền gửi
Tài liệu ôn tập TA TCNH Bùi Tùng Dương – K52 TCNH - FTU
11. deregulation
12. financial conglomerate
13. blue-chip
14. solvency
15. collateral
Task 4: chính là phần collocation ở phần từ vựng
Task 5:
1. central banking
2. commercial bank
3. universal bank
4. financial conglomerate
5. investment bank
6 + 7 + 8: không biết làm @@
Task 6:
1. deposits
2. customers
3. lend
4. accounts
5. wages
6. salary
7. transfer
8. current account
9. withdraw
10. cheque
11. standing order
12. bank loan
13. overdraft
14. debt
15. spread
16. depositors
17. optimize
Tài liệu ôn tập TA TCNH Bùi Tùng Dương – K52 TCNH - FTU
18. liquidity
19. liabilities
20. return
Task 7:
1–J
2–I
3–K
4–H
5–A
6–B
7–E
8–D
9–G
10 – F
11 – C
1–H
2–G
3–B
4–A
5–F
6–C
7–D
8–E
Task 8:
1. from – to
2. by – for
3. up to
4. into – to – to
5. by
Tài liệu ôn tập TA TCNH Bùi Tùng Dương – K52 TCNH - FTU
6. in – in
7. into – to
Unit 2 – Financing Foreign Trade (tài trợ thương mại quốc tế)
I. Vocabulary
1. collecting bank: ngân hàng thu hộ
2. issuing bank: ngân hàng phá hành
3. advising bank: ngân hàng thông báo
4. confirming bank: ngân hàng xác nhận
5. bill of lading: vận đơn
6. bill of exchange: hối phiếu ngoại thương
7. collection: nhờ thu
8. documentary collection: nhờ thu kèm chứng từ
9. clean collection: nhờ thu phiếu trơn
10. documentary credit: tín dụng chứng từ; letter of credit: thư tín dụng
11. documents of title: chứng từ sở hữu
12. dishonor (v): không thanh toán
+) only used for transactions between exporters and importers which have already
established a trust-worthy and long-term relation
+) saving time for both parties as they deal directly with each other- not much
involvement of bank
- Documentary credit (tín dụng chứng từ)
+) being used worldwide
+) safer for exporter as it ensures he will get his money for the goods sold if he presents
the correct documents
+) ensure the importer he will get the goods as long as he pay for them or agreed to pay in
a fixed date in the future
+) greatly supportive involvement of banks in the transaction process
+) taking more time than the other methods of payment
- Bill of collection (nhờ thu hóa đơn)
+) Clean collection: more risky as the importer can use the documents of title to receive
the goods only by agreeing to pay in a fixed date in the future
+) Documentary collection: safer as the importer has to pay in return of the documents of
title to receive the goods after all
+) More passive role of the banks, they only do what is required
- Advance payment (thanh toán trả trước)
+) safest for the exporter if the importer has to fully pay for the goods bought in advance
+) still safe if the importer pays in part in advance
+) time saving
+) being used if there is more demand than supply
*In order of safety (from the least to the most)
open account – bill for collection – documentary collection – advance payment
3. What is the role of the banks in international trade?
- Active role: when the banks get involved in the payment process, supporting both
exporter and importer to complete their obligations so that the contract is carried out as
agreed. For example, in the documentary credit method of payment
- Passive role: when the banks only do things are requested. For example, just transferring
money to the account of the seller
Tài liệu ôn tập TA TCNH Bùi Tùng Dương – K52 TCNH - FTU
E. Follow-up exercises
Task 1
4 – 1 – 3 -2
Task 2
7 – 10 – 9 – 8 – 6 – 5
Unit 3 – Accounting and Financial Statements (Bản báo cáo kế toán – tài chính)
I. Vocabulary
1. trial balance (n): tài khoản chữ T
2. financial statement (n): bản báo cáo tài chính
- profit and loss account(the P & L) = income statement: báo cáo kết quả kinh doanh
- balance sheet: bảng cân đối kế toán
- cash flow statement: bảng cáo cáo lưu chuyển tiền tệ
*Balance sheet
1. accounts receivable : các khoản phải thu
Tài liệu ôn tập TA TCNH Bùi Tùng Dương – K52 TCNH - FTU
- Profit and loss account/Income statement: summarizes business activity over a period of
time. It begins with total sales and subsequent lines deduct all of the costs related to
producing that revenue
- Balance sheet: reports the company’s financial condition on a specific date. There are 3
factors in the balance sheet which create the balance
Assets = Liabilities + Shareholder’s equity
+) asset: anything owned by a business
+) liability: amount owed to creditor
+) shareholders’ equity: the remain from the asset after all creditors have been paid
- Cash flow statement: shows the real cash that is available to keep the business running
day to day
2-T
3–F
4–T
5–T
6–F
7–T
8–T
9–T
10 – T
F. Extension activities
Preparation of accounts Profit and Loss account Balance sheet
Unit 5 – Futures and Derivatives (hợp đồng tương lai và chứng khoán phái sinh)
I. Vocabulary
1. derivatives (n): các HĐ chứng khoán phái sinh
future contract: HĐ TL
Forward contract: HĐ kỳ hạn
Swap contrac: HĐ hoán đổi
Option: HĐ quyền chọn
- call option: QC mua
- put option: QC bán
2. underlying security : chứng khoán cơ sở
Underlying asset: tài sản cơ sở
3. hedging (n): phòng vệ
Speculation (n): đầu cơ
Arbitrage (n): nghiệp vụ ăn chênh lệch
4. price discrepancy : sự chênh lệch về giá
5. liabilities (n): công nợ, tài sản nợ
6. commodity (n) : tài sản là hàng hóa
7. initial margin : ký quỹ ban đầu
Maintenance/variation margin: ký quỹ bổ sung
Tài liệu ôn tập TA TCNH Bùi Tùng Dương – K52 TCNH - FTU
*Some antonyms
1. appreciate (v): tăng giá >< depreciate (v): giảm giá
2. call (v): mua >< put (v): bán
3. discount (v): khấu trừ >< premium (v): tính phí
4. floating (adj): thả nổi >< fixed (adj): cố định
5. hedging (n): phòng vệ >< speculation (n): đầu cơ
6. spot market: thị trường giao ngay >< future market: thị trường tương lai
7. strike price: giá thực hiện >< spot price: giá giao ngay
8. out of the money : mất giá, lỗ >< in the money: được giá
At the money: hòa vốn
3. Futures
4. call option
5. hedge
6. interest rate swap
7. exercise
8. speculator
9. premium
Task 2 (page 83)
1. swap interest payments
2. determine … guarantee
3. reduce risks
4. option … exercise
5. eliminate uncertainty
2. strike price
3. call option
4. warrants
5. swap
E. Follow-up exercise
Task 1
1. spot price
2. backwardation (bù hoãn bán)
3. over-the-counter
4. forwards
5. commodities
6. to hedge
7. futures
Task 2
1. A + X
2. B + Z
3. B + V
4. A + W
5. B + U
6. C + Y