1. Accountant : is a person who records transactions and reports them to the relevant ledgers/ books. 2.

Accounting standard : refers to the generally accepted rule defines the way with which the companys financial records are complied. 3. Accounts receivable (khonphithu = debtor): a category of assets representing the amount of money owed by a company's customers on the sale of products or credit. 4. Accuracy : is the condition of being true , correct or exact. 5. Acquisition (or takeover): refers to the purchase of one company by another company/business entity 6. Acquisition (or takeover): refers to the purchase of one company by another company/business entity. 7. Analyst: is a person who analyzes the information of market to give valuable conclusions. 8. Asset finance : means to provide money for customers to buy asset. 9. Audit division: is a division checking the accuracy of a companys accounts. 10.Balance sheet (or Statement of Financial Position): a summary of a companys financial aspects, including assets, liabilities and owners equity. 11.Bear: is a person who sell shares because he expects share price is fall. 12.Bid : is price at which the market maker buy. 13.Board of directors : are group of directors who elected by shareholders to manage the company in the good way. 14. Bookkeeping: the process of recording day-to-day financial transactions ( sales, purchases, payments, ) 15.Branch : is the office for customers the bank has in every city. 16. Brands: are the names under which the bank trades. 17.Brokers :are people or institutions who connect buyers and sellers on the stock market. 18.Bull: is a person who buy shares because he expects share price is rise. 19.Business and commercial (commercial banking ) is a banks division providing SMEs with some banking services such as accounts, business loans,.. and some forms of finance ( leasing, factoring..) 20.Business debt: is money owned by one business to another business.

21.Business plan: is a formal statement shows what a company needs to do and its prospects in the future. ( and how its plan to achieve them). 22.Capital increase = capital surplus : refers to any increase in share value when shares are sold. 23. Cash flow statement (or Statement of Cash flows): a financial statement showing changes in a companys cash and cash equivalents. 24.Cash machine ( ATM) : is a machine allowing you to get money after inserting your bank card. 25. Cash receipt: issued to confirm payments (signed by the purchaser. 26.Commercial bank ( Wholesale bank ): is a type of bank providing SMEs with accounts, business loans.. and some forms of finance ( leasing, factoring, ..) 27.Commercial loan : is a kind of loan given to business to support their business. 28.Common share: is a kind of share give its holder right to vote at AGMs and whose dividend depends on the profit or loss made by the company. 29.Consistency: A company should use the same accounting method unless theres a better method to follow. 30.Consumer debt: is money owned by consumers to a bank or a shop 31.Consumer loan :is credit given to consumers by a bank or a shop to buy consumer goods. 32. Corporate and institutional : providing large international organizations with some financial services such as debt finance, risk management,.. 33.Corporate customer: refers to business using banking services. 34.Credit history : is a history of a customers previous and current borrowing and repayments. 35.Credit note: issued if the purchaser return any items as defective goods or wrong order. 36.Cross selling: means to sell additional products to existing customers. 37.Current acc : is a type of acc that you can take money out of at anytime. 38.Day trader: is an trader / investor who buys and sells shares quickly. 39.Debt finance : is a way of finance where a company raises money by borrowing money from banks, commercial papers(>< equity finance ) 40.Delivery note: details the items delivered and signed by the purchaser as proof of delivery. 41.Deposit acc : is a type of acc at the bank that pays interest on money that is left in it. 42.Derivatives: are financial contracts with values depending on another entities ( assets, securities, ..)

43.Dividend: refers to a part of a companys profit distributed to shareholders. 44.Double-entry system: an accounting system by which the accountant debit one or more accounts and credit another one or more accounts with the same amount. 45.Economic entity: accounting records reflect the financial activities of a business or organization, not its owners or employees. 46.Education loan : is a kind of loan given to individuals to support their study. 47.Equity finance( tai tro= VCSH) : is a way of finance where a company raises money by issuing and selling shares to public. (>< debt finance ) 48.Exposure : refers to the risk of losing money from a particular investment. 49.Factoring : is a form of finance where a factor buy a debt from a company in a discount. 50.Fee : is a payment made to a professional person in exchange for advices or services. 51.Finance market : is a market where financial services are provided. 52.Financial accounting : is the branch of accounting that concentrates on a companys financial performance, including changes in assets, liabilities, equity, as well as its profitability. 53.Financial organization : is organization provides financial services. 54.Future: (hd tuong lai) is a contract showing an agreement between two sides- executed at a specific time in the future and according the predetermine terms. 55. General journal (snhtkchung): is where the double-entry bookkeeping entries are recorded. 56.Going concern: is an assumption that a company continue to do business in the future. 57.Good received notes: issued after the goods are checked for damage or wrong delivery ( signed by purchaser) . 58. Group services : is a banks division providing internal services within that bank such as managing portfolio managements, purchasing and IT development. 59. Headquarter : is the main office of the bank . 60.Hedge fund: is a financial and investment institution that operates with extreme caution and uses various methods to limit the losses on its investment. 61. Income statement (or Profit and loss accounts in UK): a financial document showing a companys revenues and expenses over a specific period. 62.Internet bank ( virtual bank) : is a type of bank allowing personal customers to perform some simple banking services such as balance checking , transferring money

63.Inventories (hngtnkho) - Unfinished products: hhsnxutd dang , Finished products: thnh phm, Material: nguynvtliu,Tools: ccdc 64.Investment bank ( merchant bank ) : is a type of bank providing large international organizations with advisory services on raising money and M&A, stock underwriting, trading 65.IPO( Initial Public Offering) : is the first sale of stocks by a company to the public. 66.Leasing: is a form of finance where a company can uses an asset( equipment, machinery..) without the cost of buying it. 67. Ledgers: a book or file recording and summarizing transactions by accounts, with a beginning balance and ending balance for each account. (beginning balance: duk, ending balance: sdcuik 68.Loan application form : is a form of applying for a loan. 69.Loan officer : is a person works in the bank , dealing with customers who want to borrow money. 70.Loan schedule : is a timetable shows the conditions for repayment of a loan and the amount of interest to be paid each month. 71.Loan schedule : means to make a plan for repaying the loan. 72.Macro data: refers to inflation rate, unemployment rate, exchange rate 73.Management accounting: is the branch of accounting that concentrates on a companys in-house activities to support managers on decision making. 74.Management accounts: the set of accounts created for providing information for business management. 75.Market capitalization: refers to the total value of a company in market price. 76.Market maker: is individual or an organization who is both buyer and seller on the stock market. 77.Market regulators: are organizations who set the regulation in the stock market and protect investors from frauds/ fraudulence. 78.Merge: a legal combination/consolidation of two or more business entities into one larger company/corporations 79.Merge: a legal combination/consolidation of two or more business entities into one larger company/corporations 80.Micro data : refers to a specific /particular companys financial result.. 81.Mortgages : are loans given to people who want to buy a house or a flat on security of property.

82.Mutual: is a type of financial organization that takes deposits from public and invests them 83.Offer: is price at which the market maker sell. 84.Operating divisions: are different sections of activity in a bank. 85.Pension fund: is a financial (contractual) institution providing financial assurance for customers when theyre retired. 86.Personal customer: refers to individuals using banking services. 87.Personal finance : . providing individuals and families with a complete range of banking services such as accounts, mortgages, plus unsecured personal loans,.. 88.Portfolio management: means to manage customers list investment. 89.Preference share/ preferred share: is a kind of share paying its holders fixed dividend regardless of the profit or loss made by the company 90.Primary listing: means that the companys shares are first listed on the stock market 91.Primary market: is a stock market where shares are traded for the first time. 92.Product line : is a set of products of a particular type that are made or sold by a company. 93.Professional investors: are institutional investors who are experience, well- formed. They are hedge funds, pension funds, investment banks, insurance companies. 94. Prudent : is a principle showing that we need to be careful in assessing a companys assets . 95.Purchase order: an internal documents listing items to buy and signed by an authorized purchaser. 96.Quote: means to list a specific stock on the primary stock exchange market. 97.Recapitalization: is a process of business reorganization involving big change in capital structure. 98.Remittance advice: used if supplier requesting payment by cheques/checks. 99.Retail banking : is a type of bank providing personal customers with retail banking such as accounts, loans, mortgages 100. Retail investors: are individual/ ordinary investors who are buying and selling stock /who are inexperience, ill- formed and shaky. 101. Retained earning: is a part of a companys profit kept to further development. 102. Right issue : means to issue new shares which existing shareholders have the first right to buy at lower price than market price. 103. Risk management: means to manage involved risk ( default risk , liquidity risk..) 104. Sales acc: is an acc / a ledger showing/ stateting turnover from the sale.

105. Sales invoices: issued to the purchaser (and also signed by the purchaser) requesting payment and describing all items purchased. 106. Secondary market : is a stock market where the subsequence trading of shares is done. 107. Sector : is the area of industry in which a company operates. 108. Share = stock : is a certificate showing a part of ownership in a company. 109. Share premium: refers to the net amount by which the market price is higher than its nominal price. 110. Shareholder = stockholder : is a person who holds / owns shares of a company. 111. Spread : means to invest in different things in order not to losing all money. 112. Statement of account: gives the client a summary of all their purchase for the month and the amount owned. 113. Stock broker: is a middleman between investors and market maker. 114. Stock broking( moi gioi CK): means to link buyer and seller of stocks together. 115. Stock index: show average value of the selected important stocks listed on the stock market. 116. Substantive test: a physical examination of a companys assets to check for misstatement or fraudulence. 117. Supermarket bank: is a supermarket providing their clients some banking services such as store accounts, store cards,.. 118. Tailored product: is a kind of product designed for a specific group of customers. 119. Terms of loans : refers to things specified in a loan contract which borrowers and lenders must comply with such as credit limit, credit period, way of repayment..) 120. Underwriting an issue: means to guarantee share by promising buy ones which have not been sold. 121. Unsecured loan :is a kind of loan given to customers without a guarantee. 122. Wealth management : is a banks division providing wealthy individuals and business with some financial services such as stock broking , tax planning .