UNIT 1: Management

1, co-founded (adj): đồng sáng lập
2, acquire = attain (v): có được, thu được
3, Chief Executive Officer (CEO)
4, market value: giá trị thị trường
5, be fired from: bị sa thải khỏi
6, resign (v): từ chức
7, run for (v): vận hành
8, born in
9, convert…into… : chuyển đổi, thay đổi
10, public sector (n): khu vực công
11, institution (n): cơ quan
12, classification (n): phân loại
13, task (n): nhiệm vụ
14, consultant (n): tư vấn viên
15, set objectives: đặt mục tiêu
16, intergrate (v): tích hợp
17, achieve = accomplish (v): hoàn thành
18, strategy (n): chiến lược
19, precise tactics: số liệu chính xác
20, allocate (v): phân bổ
21, supervise (v): giám sát
22, subordinate (n): cấp dưới
23, function (n): chức năng
24, modify = change (v): sửa đổi
25, innovation (n): sự đổi mới
26, public authority: cơ quan công quyền
27, deal with (v): xử lý
28, crisis (n): cuộc khủng hoảng
29, make decision: ra quyết định
30, promotion (n): sự thăng chức/khuyến
mãi
31, perform tasks: thực hiên nhiệm vụ
32, communicate (v): truyền đạt
33, expert (adj): về mặt chuyên môn

1. Consultant – a person who provides expert advice to a company

2. Crisis – a situation of danger or difficulty
3. Innovation – a new idea or method
4. Objective (n) – something you plan to do or achieve
5. Promotion – when someone is raised to a higher or more important
position
6. Public sector – the section of the economy under government control
7. Strategy – a plan for achieving success
8. Subordinate – a person with a less important position in an organization
 UNIT 4: Managing across culture
1, field (n): lĩnh vực
2, cross-cultural communication: giao tiếp
xuyên văn hóa
3, imperative (adj): bắt buộc
4, corporate objectives: mục tiêu của công
ty
5, practice (n): thực tiễn
6, princible (n): nguyên tắc
7, specific to (adj): đặc trưng
8, conflict (n): sự xung đột
9, globalization (n): toàn cầu hóa
10, localization (n): nội địa hóa
11, lead to (v): dẫn đến
12, be aware of: có kiến thức/nhận thức
13, characteristic (n): đặc điểm
14, according to: theo
15, pole (n): cực
16, behaviour (n): cách cư xử
17, rational (adj): dựa trên lý trí
18, in advance: trước
19, regulation (n): quy định
20, theorist (n): nhà lý luận
21, apply to (v): có hiệu lực
22, confrontation (n): sự đối đầu
23, compromise (v): thỏa hiệp
24, achieve a deal: đạt được thỏa thuận
25, individualist (n): người theo chủ nghĩa
cá nhân
26, intuition (n): trực giác
27, flexible (adj): linh động, linh hoạt
28, improvise (v): ứng biến, cải thiện
29, hierarchy (n): hệ thống cấp bậc
30, status (n): địa vị
31, collectivist (adj): thuộc chủ nghĩa tập thể
32, take precedence over: ưu tiên hơn
33, interrupt (v): làm gián đoạn
34, eye contact: giao tiếp bằng mắt
35, formulate (v): tạo nên
36, approach (n): phương pháp
37, party (n): nhóm, đảng phái
38, combine (v): kết hợp
39, triangle (n): hình tam giác
40, judgement (n): óc phán đoán
41, associated (adj): cùng cộng tác
42, prestige (n): uy thế, uy tín
43, humiliated (adj): làm nhục, làm bẽ mặt
44, linear-active: chủ động đơn phương
45, multi-active: chủ động đa phương
46, particularist: những nền văn hóa trọng
các giá trị riêng
47, universalist: những người trọng các giá
trị chung
 1. Glocalization – an invented word combining worlwide and regional
concerns
2. Logic – thought based on reason and judgement rather than feelings and
emotions
3. Confrontation – a face-to-face disagreement or argument
4. Compromise – reducing remands or changing opinions in order to agree
5. Intuition – understanding or knowing without consciously using reason
6. Connections – people of influence or importance with whom you are
associated
7. Improvise – to do something when necessary without having already
planned it
8. Status – respect, prestige or importance giving to someone
9. Collectivist – believing that the group is more important than the individual
10. Lose face – to be himiliated or disrespected in public
11. Interrupt – to cut into someone else’s turn to speak
12. Eye contact – looking directly at the people you are talking or listening to

UNIT 12: Marketing

1, distribution channel (n): kênh phân phối
2, penetration (n): sự xâm nhập
3, segmentation (n): phân khúc
4, skimming (n): hớt váng
5, elasticity (n): sự co giãn
6, wholesaler (n): nhà bán sỉ
7, intermediary (n): người trung gian
8, stock (v): cất (hàng) trong kho
9, manufacturer (n): nhà sản xuất
10, merchandise = goods
11, retailer (n): nhà bán lẻ
12, distinct (adj): riêng biệt, khác biệt
13, unsatisfied needs: nhu cầu ko được thỏa
mãn
14, revenue (n): doanh thu
15, attribute = charateristic (n): thuộc tính,
đặc tính
16, the extent to: quy mô
17, respond to: phản ứng
18, market share: thị phần
19, standard (adj): tiêu chuẩn
20, life cycle (n): vòng đời
21, level off: chững lại
22, be withdrawn from: bị rút khỏi
23, sales volume: khối lượng bán
24, significantly (adv): quan trọng, có ý
nghĩa
25, peak (n): đỉnh điểm
26, go down: giảm
27, persuade (v): thuyết phục
28, differ from
29, economies of scale: quy mô kinh tế
30, compare to: so sánh với
31, maintain (v): duy trì
32, liquidate (v): thanh toán số nợ công ty
33, high skim pricing: giá hớt váng sữa cao
34, low penetration pricing: giá thâm nhập
thấp
35, remain (v): còn lại
36, defend (v): phòng thủ
37, emphasize (v): nhấn mạnh
38, virtually (adv): hầu như
39, be aimed at: tập trung vào
40, adopter (n): khách hàng thích nghi
nhanh
41, product awareness: nhận thức về sản
phẩm
42, extract (n): sự trích xuất
43, sales-driven (adj): chú trọng vào doanh
số
44, focus on
45, shift = change
46, costumer driven: tập trung vào khách
hàng
47, express (v): bày tỏ
48, willingness to (v): sẵn lòng
49, request (n): yêu cầu
50, market driven: định hướng thị trường
51, adapt to: thích nghi với
52, figure out: tìm ra
53, be oriented toward: được định hướng về
phía
54, conduct (v): thực hiện
55, unresponsive (adj): không phản ứng
nhanh
56, compete on: cạnh tranh
57, serve (v): phục vụ
58, the center of gravity: trọng tâm
59, ad campaign: chiến dịch quảng cáo
60, all-pervasive (adj): toàn diện
61, job description: mô tả công việc
62, receptionist (n): nhân viên lễ tân
63, the board of directors: ban giám đốc
64, fool (v): lừa gạt
65, falsify (v): làm sai lệch
66, get caught up in = absorb in: bị cuốn
vào
67, creation (n): sự sáng tạo
68, product line: dòng sản phẩm
69, prove (v): chứng minh
70, fatal (adj): tai hại
71, internal focus: tập trung nội bộ
72, fixated on: cố định
73, pursue (v): theo đuổi
74, agenda (n): những vấn đề/công việc
phải bàn
75, mentality (n): tâm lý
76, school of marketing: trường phái tiếp
thị
77, an expensive fight over crumbs: một
cuộc chiến tốn kém về những mảnh vụn
78, a smart effort to own the whole pie:
một sự nỗ lực thông minh để sở hữu toàn bộ
chiếc bánh

1. Distribution channel (kênh phân phối) – All the companies or individuals

(‘middlemen’) involved in moving goods or services from producers to
consumers
2. Wholesaler (nhà bán sỉ) – An intermediary that stocks manufacturers’
goods or merchandise, and sells it to retailers and professional buyers
3. Market segmentation (phân khúc thị trường) – Dividing a market into
distinct groups of buyers who have different requirements or buying habits
4. Production differentation (khác biệt hóa sản phẩm) – Making a product
(appear to be) different from similar products offered by other sellers, by
product differences, advertising, packaging, etc.
5. Market opportunities (cơ hội thị trường) – Possibilities of filling
unsatisfied needs in sectors in which a company can profitably produce
goods or services
6. Market skimming (chiến lược hớt váng sữa thị trường) – Setting a high
price for a new product, to make maximum revenue before competing
products appear in the market
 7. Sales representative (đại diện bán hàng) – Someone who contacts existing
and potential customers, and tries to persuade them to buy goods or services
8. Product features (đặc tính sản phẩm) – The attributes or characteristics
of a product, such as size, shape, quality, price, reliability, etc.
9. Price elasticity (sự co giãn của cầu theo giá) – The extent to which supply
or demand (the quantity produced or bought) of a product responds to
changes of price
10.Market penetration (xâm nhập thị trường) - The strategy of setting a low
price to try to sell a large volume and increase market share

UNIT 14: Banking

1, commercial banks = retail bank: ngân
hàng thương mại
2, hedge funds: quỹ phòng hộ
3, Islamic banks: ngân hàng Hồi giáo
4, non-bank financial intermediaries: trung
gian tài chính phi ngân hàng
5, stockbroker: người môi giới chứng khoán
6, deposits (n): tiền gửi
7, loan (n): khoản vay
8, capital (n): vốn
9, stock (n): cổ phiếu
10, share (n): cổ phần
11, bond (n): trái phiếu
12, merger (n): sự sáp nhập
13, takeover bids: mua thôn tín, thâu tóm
14, offer (v): đề xuất
15, stockbroking (n): môi giới chứng khoán
16, portfolio (n): danh mục đầu tư
17, wealthy (n): sự giàu có
18, returns (n): lợi tức
19, go bankrupt: phá sản
20, for the rest of + thế kỷ
21, deregulation: bãi bỏ thủ tục
22, repeal (v): bãi bỏ
23, conglomerate: tập đoàn
24, insurance (n): bảo hiểm
25, interest-free banking: ngân hàng ko lãi
suất
26, pay interest to depositors: trả tiền lãi
cho người gửi tiền
27, charge interest to borrowers: tính lãi
suất cho người đi vay
28, personal loans: cho vay cá nhân
29, credit card: thẻ tín dụng # debit card:
thẻ ghi nợ
30, certificate (n): chứng chỉ
31, restriction (n): sự giới hạn
32, credit ratings: xếp hạng tín dụng
33, default (n): sự vỡ nợ
34, mortgage (n): thế chấp
35, mortgage-backed securities (MBS):
chứng khoán đảm bảo bằng thế chấp
36, collateralized debt obligations (CDOs):
nghĩa vụ nợ được thế chấp
37, pension fund: quỹ hưu trí
38, mutual funds: quỹ tương hỗ
39, securitization (n): chứng khoán hóa
40, cash flow: dòng tiền
41, pool (v) = group together: gộp lại
42, security (n): chứng khoán
43, on the underlying mortgages:
44, rescue (v): giải cứu
45, estimate (v): ước tính
46, write off: xóa sổ
47, worthless subprime MBSs = toxic debt:
nợ xấu
48, credit crisis = credit crunch: thắt chặt
tín dụng
49, massive (adj): to lớn
50, subprime (adj): dưới chuẩn
51, issue bonds/shares: phát hành trái
phiếu/cổ phiếu
52, issue stocks: bán cổ phần
53, make loans: cho vay

1. Deposits - Money placed in a bank

2. Loan - A sum of money borrowed from a bank
3. Capital - The money invest in a business
4. Stocks/shares - Certificates representing part-ownership of a company
5. Bonds - Certificates of debt issued by governments or companies to raise
money
6. Merger - When one company combines with another one
7. Takeover bid - When one company offers to buy or acquire another one
8. Stockbroking - Buying and selling stocks or shares for clients
9. Portfolio - All the investment owned by an individual or organization
10. Returns - The profits made on investments
11. Bankrupt - Unable to pay debts or continue to do business
12. Deregulation - The ending or relaxing of legal restrictions
 13. Conglomerate - Group of companies, operating in different fields, which
have joined together
14. Interest - The price paid for borrowing money, paid to the lenders
1. Credit rating - Estimate of people’s ability to fulfil their financial
commitments
2. Default - Failure to repay a loan
3. Collateralized - With property or another asset used as a guarantee of
payment
4. Cash flow - The money generated by and investment
5. Write off - Cancel a bad debt or a worthless asset from an account

- charge interest - issue - pass laws - raise capital

- do business stocks/shares/bonds - pay interest - receive deposits
- give advice - make loans/law/profit - provide service - share profits
- offer service

UNIT 19: Accounting and financial statements

1, asset (n): taì sản
2, income (n): thu nhập
3, transaction (n): giao dịch
4, debt (n): khoản nợ
5, expenditure (n): chi phí
6, liability (n): nợ phải trả
7, account (n): tài khoản
8, budget (n): ngân sách
9, financial statement: báo cáo tài chính
10, credit (n): tín dụng
11, debit (n): ghi nợ
12, (in)tangible (adj): (vô) hữu hình
13, invoice (n): hóa đơn
14, accrue (v): dồn tích, tích lũy
15, defer (v): hoãn lại
16, delay = postpone
17, accounting (n): kế toán
18, auditing (n): kiểm toán
19, bookkeeping (n): sổ sách kế toán
20, cost accounting: kế toán chi phí
21, ‘creative accounting’: kế toán sáng tạo
22, managerial and management
accounting: kế toán quản trị
23, tax accounting: kế toán thuế
24, material (n): nguyên liệu, vật liệu
25, labour (n): nhân công
26, inspect (v): kiểm tra
27, procedure (n): thủ tục
28, trick (n): thủ thuật, trò bịp bợm
29, disguise (v): che đậy, cải trang
30, write down: viết ra, liệt kê
31, amortization (loss of value of intangible
assets): khấu hao TSCĐ vô hình
32, depreciation (loss of value of tangible
assets): khấu hao TSCĐ hữu hình
33, dividends paid: cổ tức đã chi trả
34, equity (n): cổ phần
35, income taxes paid: thuế thu nhập đã chi
trả
36, proceed from: tiền thu được từ
37, receipt (n): biên lai
38, repurchase (v): mua lại
39, repayment of debt: trả nợ

1. Income - All the money received from business activities during a given
period
2. Expenditure - All the money that a business spends on goods or services
during a given period
3. Budget - A financial operating plan showing expect income and expenditure
4. Asset – Anything owned by a business – cash, buildings, machines,
equipment, etc.
5. Liabilities – All the money that a company will have to pay to someone else
in the future, including debts, taxes and interest payments
6. Debit – An entry in an account, recording a payment made
7. Credit - An entry in an account, recording a payment received
8. Intangible – Adjective describing something without a material existence,
which you can’t touch
9. Accrued - Adjective describing a liability which has been incurred but not
yet invoiced to the company
10. Deferred – Delayed or postponed intil a later time
 1. Cost accounting - Calculating all the expenses involved in producing
something, including materials, labours, and all other expenses

2. Tax accounting - Calculating how much an individual or a company will

have to pay to the local and national governments (and trying to reduce this to
minimum)

3. Auditing - Inspecting and reporting on accounts and financial records

4. Accounting - Preparing financial statements showing income and

expenditure, assets and liabilities
 5. Managerial and management accounting - Providing information that will
allow a business to make decisions, plan future operations and develop business
strategies

6. ‘Creative accounting’ - Using all available accounting procedures and

tricks to disguise the true financial position of a company

7. Bookkeeping - Write down the details of transactions (debits and credits)

Balance sheet (Statement of Cash flow statement: A Income statement

financial position): A
statement showing the value
of a business’s assets, its
liabilities, and its capital or
shareholders’ equity
statement giving details of
money coming into and
leaving the business, divided
into day-to-day operations,
investing and financing
(Statement of income/Profit
and loss statement/Profit
and loss account): A
statement showing the
difference between revenues
and expenses of a period

- calculate liabilities/taxes - receive assets/expenditure

- keep records - record income/transaction
- pay liabilities/taxes - value assets/liabilities

UNIT 22: Government and taxation

1, economist (n): nhà kinh tế học
2, well-known for: nổi tiếng
3, on governemnt
4, adopt (v): chấp nhận, thông qua
5, central economic planning: kế hoạch kinh
tế tập trung
6, intervention (n): sự can thiệp
7, limitation (n): sự giới hạn
8, impose on: áp đặt
9, be freedom to = be free to + V: được tự
do
10, give away: phát phần tưởng
11, dispose of = get rid of: vứt bỏ
12, on our behalf: thay mặt
13, at federal, state, and local levels
combined: tại liên bang, tiểu bang và các địa
phương kết hợp
14, precribe (v): kê thuốc
15, regard as: coi như
16, ailment (n): sự ốm đau
17, possess (v): sở hữu
18, in accordance with: tùy thuộc vào
19, engage in: tham gia vào
20, resort (v): phải sử dụng đến
21, force = coerce (v): ép buộc
22, mortician (n): người làm dịch vụ lễ tang
23, a host of = a large number of
24, get a permit/licence from: giấy phép
25, conform to (v): tuân thủ theo
26, lay down: ban hành
27, receive permission from: nhận giấy
phép
28, railroad (n): đường sắt
29, scratch the surface: xét về bề nổi
30, illustrate (v): minh họa
31, fundamental proposition: đề xuất cơ
bản
32, absolute (adj): tuyệt đối
33, urgent need: nhu cầu khẩn cấp
34, eliminate (v): loại trừ
35, infrastructure (n): cơ sở hạ tầng
36, optimal (adj): tối ưu
37, outcome (n): kết quả
38, unfettered (adj): ko giới hạn
39, wage (n): lương theo giờ/tuần
40, salary (n): lương theo tháng
41, capital transfer tax: thuế chuyển giao
vốn (in the UK, a tax paid on any property,
money,
and other assets that are given to someone)
42, income tax: thuế thu nhập
43, wealth tax: thuế tài sản
44, direct tax: thuế trực thu
45, indirect tax: thuế gián thu
46, valued-added tax (VAT): thuế GTGT
47, progressive tax: thuế lũy tiến
48, regressive tax: thuế lũy thoái
49, capital gains tax: thuế thặng dư tăng vốn
(tax on the profits made from selling
something you own)
50, inheritance tax: thuế thừa kế
51, flat tax: thuế phẳng (mức thuế cố định)
52, fortune (n): của cải
53, declaration (n): tờ khai
54, fiscal policy: chính sách tài khóa
55, tax evasion: trốn thuế
56, tax avoidance: tránh thuế
57, money launderer: rửa tiền
58, tax havens: thiên đường thuế
59, escape (n): sự trốn thoát
60, loophole (n): lỗ hổng, kẽ hở
61, allocation of resources: sự phân bổ
nguồn lực
62, externality (n): ngoại tác
63, sales transaction: giao dịch mua bán
64, levy at: đánh thuế

1. Allocation (of resources) - Distribution according to a plan

2. Commercialize - Organize sth to make a profit
3. Externalities - Positive or negative consequences (benefits or costs) of
economic activities experienced by other people
4. Infrastructure - Basic systems and services such as transport and power
supplies
5. Optimal - The best or most likely to bring success
6. Outcome - The result or effect of an action or situation
7. Unfettered - Not limited by any rules or controls
1. The tax people pay on their wages and salaries is called: Income tax
2. The tax on wages and salaries or on company profits is a: Direct tax
3. A tax paid on property, sales transactions, imports and so on is an: Indirect tax
4. A tax levied at a higher rate on higher incomes: Progressive tax
5. A tax collected at each stage of production, excluding the already-taxed costs
from previous stages: Value-added tax
6. Profits made by selling assets are generally liable to a: Capital gains tax
7. Gift to family members over a certain value are often liable to an: Inheritance
tax
8. The annual tax imposed on people’s fortunes is a: Wealth tax
9. Making false declarations to the tax authorities is called: Tax evasion

10. Reducing the amount of tax you pay to a legal minimum is called: Tax
avoidance
11. Countries where taxes are low, where multinational companies often set up
their head offices: Tax havens
12. A small mistake or exception in a tax law, which allows you to avoid paying
something, is called: A loophole

UNIT 23: The business cycle

1, balance of payment: cán cân thanh toán

2, consumption (n): sự tiêu dùng

3, downturn (n): cuộc suy thoái

4, upturn (n) = recovery: sự hồi phục

5, expectation (n): sự mong đợi

6, gross domestic product (GDP): tổng sản phẩm quốc nội

7, put money aside: đặt tiền sang một bên

8, business cycle = trade cycle: chu kì kinh doanh

9, permanent (adj): vĩnh cửu, cố định

10, expand to: mở rộng

11, at full capacity: sức chứa

12, tend to
13, boom (n) = a long period of expansion

14, inevitably: ko thể tránh khỏi

15, hit a peak: chạm đỉnh

16, contract (v): giao kèo

17, work at below its potential: làm việc dưới mức tiềm năng

18, output (n): đầu ra/sức sản xuất

19, commodity (n): hàng hóa

20, share price:

21, recession (n): cuộc suy thoái (a downturn lasts more than 6 months)
22, depression = slump (n): thời kì khủng hoảng (a downturn lasts for a year or two)

23, bottom out = trough: chạm đáy và bắt đầu tăng lên
24, run up debt:
25, anticipate (v):
26, mortgage = rent:
27, possibility (n):
28, link to:
29, take place:

30, exceed (v): vượt quá

31, internal = endogenous: yếu tố nội sinh

32, external = exogenous: yếu tố ngoại sinh

33, scientific advance:
34, natural disaster:
35, election or political shock:

36, demographic: nhân khẩu học

37, technological invention:

38, ‘creative destruction’: sự phá hủy mang tính sáng tạo

39, radical innovation:
40, quantity (n):
41, in circulation:
42, monetarism (n):
43, demonstrate (v):
44, market force:
45, durable (adj):
46, classical economic theory:
47, ripost (v):

48, counteract (v): phản tác dụng

49 on the contrary:
50, notably:
51, insist (v):
52, neutral (adj):
53, price level:
54, abando the attempt:
55, constant:
56, non-inflation growth:
57, make up:
58, take effect:
59, make the next swing
60, dominant (adj):
61, pour into (v):
62, foresee (v):
63, outnumbered (adj):

64, alternate (adj): luân phiên