Ting Nht

Ting Anh 100% Equities Strategy 130-30 Strategy 24-hour banking A bond A Two-horse Race A,B AAA Bond AAA+ Bank ABA Transit Number Abandonment Abandonment option ABC agreement Ability to pay Abnormal returns Absolute advantage Absolute physical life - Economic life Absolute priority/Liquidation preference

Ting Vit Chin lc u t 100%c phiu Chin lc 130-30 Dch v ngn hng phc v 24 gi Tri phiu A Cuc ua song m C phiu loi A, loi B Tri phiu AAA Ngn hng hng AAA+ M s chuyn ABA Lnh t b Quyn t b Hp ng ABC Kh nng chi tr Thu nhp bt thng Li th tuyt i Thi gian s dng thc t - thi gian s dng kinh t Quyn u tin thanh ton

accelerated depreciation accelerated depreciation method Acceleration clause iu khon hi thc

acceptance receivable discounted Accommodative monetary policy Chnh sch tin t thch ng

Account account (title) Account balance account receivable Account Reconciliation account settlement Account Statement accountancy Accounting accounting firm accounting for investments accounting fraud accounting manipulation accounting period accounting policy K ton Bo co s d i chiu ti khon S d ti khon

accounting practice accounting principle accounting scandal accounting standards Accounting Standards Board of Japan Accounts amount payable Accounts Payable companies Accounts Receivable Khon phi thu Khon phi tr ASBJ

Accounts payable -- affiliated

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 commitments accrued payroll accrued property taxes Accrued revenue accrued revenues accrued royalties expense Accumulated Benefit Obligation accumulated debt Accumulated depreciation Accumulation Acid-Test Ratio, Quick ratio Across the board Acting in concert Active account Active Management Tch ly (Accumulation) H s thanh ton nhanh Cng hng, ton din Thng ng Ti khon hot ng Qun tr nng ng N gii th tch lu Li tch ly Chi ph phi tr S tng gi tr Phng php k ton pht sinh

accrued loss on firm purchase

Active management, active investing Activity Based Costing Activity Based Management

Chin lc u t ch ng

actual return on plan assets Actuals A-D Index (Advance - Decline) Additional bonds test additional minimum liability additional paid-in capital Adjustable-Rate Mortgage Adjustable-rate preferred stock Adjusted Balance Method Adjusted Gross Income adjusted trial balance adjusting entry Adjusting interest rate Adjustment Adjustment bond adjustments 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 Advising bank, notifying bank Affiliate Affiliated Qung co thng mi Ngn hng thng bo Lin kt thnh vin Thnh vin ch cht kin bt li La chn i nghch Qung co Tm ng Gi quy nh Chi ph qun l Cam kt trc Thanh ton tm ng trc Tr trc ngi bn iu chnh li sut chit khu iu chnh Tri phiu hiu chnh Vay th chp vi li sut iu chnh C phiu u i c iu chnh c tc Phng php cn i hiu chnh Thu nhp gp hiu chnh (AGI) Hng ha thc Ch s A-D Kim tra tri phiu pht hnh b sung

Affordability Index, Housing Affordability Index After hours trading Aged fail Agency Agency problem Aggressive Growth Fund Aggressive growth mutual fund Aging Schedule Agreement - arrangement contract - deal - deed Agreement Among Underwriters Agriculture Air pocket stock, hit an air pocket Algebra All or none order All Ordinaries Index All Weather Fund allocation Allonge Allotment Allowance allowance for bad debts Allowance for bonus payable

Ch s nh gi kh nng mua nh Giao dch chng khon ngoi gi Sai hn ko di i l y quyn Vn i din Qy u t tng trng ch ng Qu cng chng tng trng mnh Bn lit k aging Tha thun Tha thun gia cc nh bao tiu, bo lnh Nng nghip C phiu st gi i s Lnh giao dch ton b Ch s gi tr vn ha th trng Qy u t vi mi thi tit Phiu bo chng Phn phi chng khon Tin chit khu, tin tr cp, tin khu tr

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 Alternative order, either-or order, one cancels the other order American Association of Individual Investors American Stock Exchange Amortization Thu ti thiu thay th Lnh thay th

Hip hi cc nh u t c nhn M Sn giao dch chng khon Hoa K Tr dn

amortization of bond issue costs Amortization of bond issue discount amortization of goodwill

amortization of stock issue costs Amortization Schedule Angel bond, fallen angel Annual general meeting/annual meeting Annual Percentage Rate Annual percentage yield annual report Annual-leave Annuity Antitrust laws Apportionment Appraisal appraisal loss Appreciation appropriations(reserves) Approved List Arbitrage Arbitrage pricing theory Arbitrage pricing theory Arbitrage with financial futures Danh sch c chp thun Nghip v Arbitrage/ c-bt L thuyt nh gi kinh doanh chnh lch L thuyt nh gi Arbitrage K thut Arbitrage i vi futures ti chnh S tng tr Php ngh thng nin Nin kim Lut chng c quyn S phn chia nh gi gi tr Thi biu chi tr dn Tri phiu uy tn cao, tri phiu rt hng i hi ng c ng Li sut phn trm bnh qun nm T sut thu nhp nm

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 auditor auditors' report

Kinh doanh chnh lch gi hoc t gi Giao dch mua bn ngoi Din n Hp tc Kinh t chu Thi Bnh Dng n v tin t chung chu Ngn hng Pht trin 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 Qun l n phi tr 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 Thng tin khng cn xng C nguy c ri ro Th ATM Lnh giao dch ti mc gi ng ca, lnh ATC Lnh giao dch ti mc gi khp lnh Xu hng theo thuc tnh u gi Th trng u gi Theo di kim ton Kim ton

Authority bond authorized capital Authorized shares authorized stock Automated Bond System Automated teller machine Automatic Answer Network System for Electronic Request automobile expense automotive equipment Available Funds available-for-sale securities average Average Daily Balance Average Down Average Equity Average Life Average Outstanding Balance average unit cost Average up Away from the market B bond Baby bond Baby Boom Back Fee Backdate Back-to-back loan Backwardation Bad debt bad debt expense bad debts recovered Bailing out Bail-out Balance brought forward Balance of payments Balance of Payments approach to Exchange Rate Balance of trade - Balance of payment Balance Sheet

Tri phiu chnh quyn C phiu c php pht hnh Sn giao dch tri phiu in t New York My ATM ANSER

Qu sn c Ch s trung bnh Cn i trung bnh hng ngy H thp gi trung bnh Vn trung bnh Thi gian hu dng trung bnh D n trung bnh Tng gi trung bnh Cha ng gi th trng Tri phiu B Tri phiu mnh gi nh Thi k bng n tr s sinh Ph m bo Ghi li ngy thng Vay gip lng L thuyt Backwardation N xu

Bn tho Cu tr ti chnh

Cn cn thanh ton Bn ghi chp phn nh cung cu ngoi t Cn cn thng mi - Cn cn thanh ton Bng cn i k ton

Balance sheet ratios Balance to be carried forward Balanced Investment Strategy 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 Bank of International Settlement Bank reserves requirement Banker's acceptance Banking services Bankruptcy Bankruptcy risk Barbell Strategy Barometer

Cc t l cn i ti khon Chin lc u t cn bng

Ngn hng Ti khon ngn hng Tin gi ngn hng Hi phiu ngn hng Qu bo him ngn hng Hp ng u t ngn hng Hn mc tn dng ngn hng Giy bc Ngn hng Bank of America Ngn hng quyt ton quc t Yu cu d tr ngn hng Chp nhn ca ngn hng Dch v ngn hng Ph sn Ri ro ph sn Chin lc Barbell Phong v biu ca nn kinh t

Baron - magnate - mogul - tycoon ng trm Barrier option Barter barter transaction Basel Accord Basic concepts about securities market basic earnings per share Basic principles of insurance Basis point(s) Basis Rate Swap Basis Risk Bear Bond Bear market Cc nguyn tc c bn ca bo him im c bn Swap li sut c bn Ri ro Basis Tri phiu tng gi tr khi th trng gi xung Th trng gi xung Tho c Basel Khi nim c bn th trng chng khon Quyn chn c gii hn Chuyn i hng ha

Bearer/registered security Beggar-thy-neighbour policy beginning inventory beginning of year Behavioral Finance Belief to save Bellwether issue Benchmark 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

Chng khon v danh/ch danh Chnh sch li mnh, hi ngi (chnh sch lm ngho hng xm)

Ti chnh hnh vi Nim tin tit kim Chng khon u n Chun so snh H s beta 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 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 tri phiu Qu tri phiu

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 Book Value

Giao sau tri phiu

Qu tng h tri phiu Thu li t tri phiu

C phiu thng

H s gi ghi s trn gi th trng Gi tr ghi s

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 Bullet payment/ balloon payment/ bullet repayment Th trng theo chiu gi ln - Bull market Mua bn theo chiu ln Tr mt ln 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 BATIC

business combinations Business Communication Business Cycle Business intelligence Truyn thng kinh doanh Chu k kinh doanh Thng minh kinh doanh BPR Chin lc kinh doanh M hnh kinh doanh in t B2B Chin lc mua v nm gi Mua li c phiu Mua li quyn kim sot Tri phiu C Phng php CIV Hiu ng nin lch Khp lnh nh k-Khp lnh lin tc Tn dng gi tr Tin gi khng k hn Quyn chn mua Gi mua thu hi Bo v khi lnh thu hi Tri phiu c th mua li

Business Process Reengineering Business Strategy Business to Business Buy And Hold Buyback Buy-out C bond Calculated Intangible Value - CIV Calendar Effect Call Auction-Continuous Auction Call Credit Call Deposit Call option Call Price Call Protection Callable bond Capital Capital Adequacy Ratio Capital Asset Capital Asset Pricing Model Capital Balance Account Capital control Capital expenditure(s) Capital flight Capital Gains Tax capital lease Capital Market Line Capital reserve callable preferred stock

Vn T l an ton vn ti thiu Ti sn vn M hnh nh gi ti sn vn Cn cn vn Kim sot vn Capex Tho chy vn Thu trn thng d vn

ng CML

capital stock Capital Structure Capital surplus Cu trc vn

Capital transfers Capital Turnover capitalization rate capital-to-asset ratio Carbon credit Carry trades Cartel Cash beginning of year (or period) year (or period) Cash at bank Cash available for debt service cash basis Cash card Cash Conversion Cycle, hoc Cash Cycle Cash Cow cash discount flow cash dividend cash equivalents Cash flow Cash flow Capital Cost Ratio Cash flow per share Cash Flow Return On Investment Cash Flow Statement Cash and cash equivalents, Cash and cash equivalents, end of

Chuyn giao vn Vng quay vn

Giy php kh thi ng tin quc gia c yu thch Cc-ten Tin mt

Tin gi ngn hng Tin mt tr n Th tin mt Chu k tin mt Cash Cow

Dng tin CCR Dng tin trn mt c phiu CFROI Bng lu chuyn tin mt

Cash flows from financing activities Lu lng tin mt t hot ng ti chnh Cash flows from investing activities Lu lng tin mt t hot ng u t Lu lng tin mt t hot ng kinh doanh

Cash flows from operating activities cash generating unit Cash in hand Cash in transit cash ledger

Tin mt ti qu Tin ang chuyn

 Cash Management System ( (Service) cash payment Cash price cash receipt Cash Settlement cash short and over cash surrender value Catalyst Catastrophe Call Ceiling Central Bank Certificate of Deposit Certificate of Origin Certified Check Certified Public Accountant Change Column change in accounting estimate

CMS

Gi tin mt (gi thanh ton ngay) Thanh ton tin mt

Cht xc tc Thu hi do thm ho Mc trn Ngn hng Trung ng Chng ch tin gi Giy chng nhn xut x Sc bo chi K ton c chng ch hnh ngh tiu chun Ct bin ng gi

change in accounting principles change in reporting entity and errors Changing money supply Chaos Theory Charge Card chart of accounts Charter/ Corporate Charter Chattel/ personal property Cheque Chief Data Officer Chief Executive Officer Chief Financial Officer Chief Information Officer Chng khon cp thp Claims in bankruptcy, reorganization claims, and similar claims Classical economics Clearing Kinh t hc c in B tr chng khon v tin iu l thnh lp doanh nghip ng sn Sc Gim c d liu Gim c iu hnh Gim c ti chnh Gim c thng tin Speculative-grade Thay i lng cung tin Hc thuyt hn lon Th thanh ton tiu dng

changes in accounting estimates

Clearing Closed-end fund Closing Price CMS Co-branding Codes of Conduct Collaborative Planning, Forecasting and Replenishment Colleague/co-worker counterpart/opposite number competitor/rival Collective agreement Collusion Commercial Bank Commercial Paper Commercial practice Commercial Standby commision expense commisions earned Commission Commodities Commodities Index common stock subscribed Common market Common stock

Thanh ton b tr Qu u t ng Gi ng ca H thng Qun l ni dung Hp tc thng hiu Lut Hnh vi (Thng mi) CPFR

ng nghip Tha c tp th Thng ng Ngn hng thng mi Thng phiu Tp qun thng mi Tn dng d phng thng mi

Tin hoa hng Hng ha vt t sn xut Ch s hng ha

Th trng chung C phiu ph thng

Common stock and preferred stock C phiu thng v c phiu u i common stock with per value common stock without per value comparability Comparative advantage compensating balance Competition completeness Compound annual growth rate Compound interest comprehensive income Li gp hng nm (cng thm c tin gc) Li kp Cnh tranh Li th so snh

 conference expense conservatism concept Conservative Investing consighments-out consistency consolidated account CONSOLIDATED BALANCE SHEET Consolidated Financial Statements Consolidated Income Statement consolidated net profit consolidated profit consolidated sales Flows Consolidation Consolidation adjustments account Consortium construction contracts Construction in progress (or process) Consumer Price Index containers Contigency Account/ Contigency Funds contingent assets contingent liability continuing operations Continuous Acquisition Life-cycle Support (Commerce at Light Speed) contra account Contract contracts payable Contrarian Investing u t ngc xu th Hp ng CALS Qu d phng Chi ph xy dng c bn d dang Ch s gi tiu dng Cng-xoc-xium Giai on n nh gi u t bo th Computer Output Microfilm

Consolidated Statements of Cash

Control Monopolies Control of money in curculation Conventional wisdom Convertible adjustable preferred stocks Convertible Bond Convertible bonds payable Convertible Preferred Stock copyrights core equity capital Core values corporate accounting corporate accounting principles Corporate brand Corporate culture/ organizational culture corporate debenture corporate debt

Kim sot c quyn Kim sot lung tin L phi thng thng C phn u i iu chnh c kh nng chuyn i Tri phiu chuyn i C phiu u i chuyn i

Gi tr ct li K ton doanh nghip Cc nguyn tc k ton doanh nghip Thng hiu tp on Vn ha doanh nghip/ vn ha t chc

corporate earnings Corporate finance Corporate Social Responsibility Corporate tax adjustments Corporate Vision Corporate, inhabitant and enterprise taxes Corporation corporation income tax Correction of Price Correlation coefficient cost cost formula Cost of Credit Cost of Debt cost of goods available for sale Cost of goods sold Cost of sales cost of sales ratio Cost of service operations Cost Per Mille/Cost Per Thousand Chi ph trn 1000 ngi Gi vn bn hng Ph sut tn dng Chi ph s dng n Hiu chnh gi H s ng bin Cng ty c phn Tm nhn ca doanh nghip Ti chnh doanh nghip Trch nhim x hi ca doanh nghip

Coupon (bond) Coupon bond Covered bond Creating money Credit Agreement Credit card credit cost Credit linded notes Credit Rating Credit Union Creditworthiness Creditworthness Cross-functional team cumulative loss Cumulative Preferred Stock cumulative transalation adjustments Cup and Handle Currency Currency Forward Currency pair Currency swap current account balance current account surplus Current assets Current assets current cost Current Income Current liabilities current portion of long-term debt Current portion of long-term liabilities Current Ratio Current Value Accounting Customer Relationship Management Customer trust Customer/client/consumer/clientel e D bond Darvas Box Theory

Tri tc Tri phiu coupon Tri phiu c bo m To ra tin Tha thun tn dng Th tn dng Tri phiu rng buc Xp hng uy tn Lin hip tn dng tiu chun tn dng Kh nng thanh ton n Nhm xuyn chc nng C phiu u i tch ly

M hnh ci tch v tay cm Tin t Hp ng giao dch tin t k hn Cp tin t Swap tin t

Ti sn ngn hn Ti sn lu ng v u t ngn hn Thu nhp hin thi N ngn hn

N di hn n hn tr H s kh nng thanh ton n hin ti

CRM Lng tin ngi tiu dng Khch hng Tri phiu D L thuyt hp Darvas

Dating Dawn raid DAX Day trading Days Sales Of Inventory Days Sales Outstanding Days to cover dealer Dear money; tight money Debenture debit debit balance Debit Card Debt debt capital debt cost Debt crisis Debt Service Coverage Ratio Debt servicing capacity Debt Signaling Debt/Equity Ratio Debtor Debt-to-capital ratio Decision Process Decrease in cash and cash equivalents Default Default Default Model Defensive Stock deferred bond issue costs Deferred charges deferred cost Deferred expenses deferred gross profit Deferred income deferred income taxes deferred interest revenue Deferred revenue deferred stock issue costs deferred tax asset deferred tax credit

Gia hn t kch Ch s DAX Giao dch ni nht Thi gian thanh l hng tn Thi gian thu hi tin hng tn ng Thi gian short sale Ngi bun bn Tin "t" Tri khon

Th ghi n Khon n

Khng hong n H s nng lc tr n Kh nng thanh ton Tc ng tn hiu ca n T l n trn vn c phn Ngi n/ bn n/ con n T l n trn vn Qu trnh quyt nh

Mt kh nng tr n Vi phm ngha v tr n M hnh phn tch n C phiuphng th

Chi ph ch kt chuyn

Ngi mua tr tin trc

deferred tax liability deffered tax defferred method Deficit financing deficits defined benefit pension plan Deflation Degree of Financial Leverage Degree Of Operating Leverage Deleverage Delivery Versus Payment Demand curve Gim pht Mc n by ti chnh T l n by hot ng kinh doanh Gim bt n Nguyn tc thanh ton chng khon DVP ng cu Ti tr bng thm ht ngn sch.

denominator depletion depletion expense Deposit Deposite payable Depreciation depreciation accounting depreciation and amortization depreciation charge depreciation expense Depreciation of fixed assets Depreciation of intangible fixed assets Hao mn lu k ti sn c nh hu hnh Hoa mn lu k ti sn c nh v hnh Khu hao Lu k chng khon

Depreciation of leased fixed assets Hao mn lu k ti sn c nh thu ti chnh Derivatives Descending Triangle Devaluation Development expenses dies diluted earnings per share Director - executive - manager leader - supervisor directors' bonuses disaggregated information disclaimer of opinion disclosure discontinued operations discontinuing operations Cp bc qun l Chng khon phi sinh M hnh tam gic dc xung Ph gi tin t

Discount Bond Discount Broker discount on bonds payable

Tri phiu chit khu Mi gii chng khon bn phn - Mi gii chit khu

discount on notes payable Discount policy Discount rate discounts on notes receivable Discovery Diseretionary account Disposable income Dividend Dividend Discount Model Dividend reinvestment plan Dividend Signaling Dividend Yield Dividends Dividends received divident preferred stock dividents earned dividents payable Doing business Dollar-Cost Averaging donated capital donations expense Door to door selling Double Standard System double-declining balance double-entry bookkeeping Dow Jones Dow Theory Downside Risk Draft/Bill of exchange drawing Ch s trung bnh cng nghip Dow Jones L thuyt Dow Ri ro st gi Hi phiu Bn hng tn ca Ch hai bn v Kinh doanh Chin thut Trung bnh ha chi ph u t Pht minh Ti khon ty nghi Thu nhp sau thu C tc M hnh chit khu c tc Ti u t bng c tc Tc ng tn hiu ca c tc T sut c tc Discounted Cash Flow Dng tin chit khu Chnh sch chit khu T l chit khu

Drawing account drawings dual-aspect concept due date Due Diligence Dumping Dutch auction Dutch disease E bond earnings Earnings Before Interest, Tax

Ti khon vng lai

nh gi vi trch nhim cao nht Bn ph gi u gi H Lan Cn bnh H Lan Tri phiu E

Thu nhp trc li vay v thu Thu nhp trc thu, tr li v khu hao Thu nhp trn c phn

Earnings Before Interest, Taxes, Depreciation and Amortization

Earnings Per Share earnings statement Earnings Surprise East-West Economic Corridor Ecolabel Economic bubble Economic Growth economic sciences Economic Value Added Economics Economies of scale Economies of scope Economy EE bond Effect of exchange rate changes on cash and cash equivalents effective interest method Effective rate / nominal rate Efficiency, efficient market Efficient Market Hypothesis Electronic Commerce

chnh thu nhp c phiu Hnh lang kinh t ng ty Nhn sinh thi Bong bng kinh t Tng trng kinh t Khoa hc kinh t

Kinh t hc Tnh kinh t theo quy m Tnh kinh th theo phm vi Nn kinh t Tri phiu EE

Li sut thc t / li sut danh ngha Th trng hiu qu Thuyt th trng hiu qu

Electronic Communication Network H thng ECN

 Electronic Data Gathering, Analysis Electronic Disclosure for Investors' Network Electronic Disclosure Network Elephants E-mail embedded derivative Emissions Trading employee benefits employee income taxes payable Employee savings deposits Employee stock option Employee Stock Ownership Plan Employment report employment retirement allowance end of year Ending inventory Endorsable draft / exchange; Endorse draft Endorsement Enhanced Indexing Enterprise Resource Planning Sofware entertainment expense Entrepreneur and Retrieval Electronic Data Interchange

EDGAR

EDINET

ED-Net Nh u t t chc Th in t Mua bn giy php kh thi

Quyn mua c phiu dnh cho nhn vin ESOP Bo co nhn dng

Hi phiu k hu K hu To ch s ni bt Phn mm hoch nh ti nguyn doanh nghip

Doanh nhn, doanh nhn khi nghip

Environment fund and other funds Qu mi trng v cc qu khc equipment equipment rent expense Equity equity accounting method Equity and funds Vn v qu Vn s hu

equity capital equity capital Equity carve-out Equity Collar Bn c phn khi mo Vng m c phiu Phi sinh vn s hu Phn b ri ro vn c phn Gi leo thang Thnh lp qu tng h

equity compensation benefits Equity Derivative equity income Equity Risk Premium equity turnover Escalation Price Establishing a mutual fund estimated liability for cupons outstanding estimated liability under product warrancy e-tranferring Eurobond Eurobond Eurodollar Euronext Even lot / odd lot trading Evening Star events occurring after the balance sheet date Evergreen funding Evidence-based Management EViews Ex/cum share Ti tr vn lin tc Ra quyt nh qun l da trn cn c thc t Phn mm phn tch d liu C phiu loi tr/c phiu bao hm Chuyn tin in t Tri phiu Chu u Tri phiu pht hnh bng ngoi t Eurodollar Sn giao dch chng khon Euronext Giao dch trn l, khng trn l M hnh sao hm

excess of assets exchange gain on foreign currency transactions Exchange rate Exchange rate differences Exchange-traded derivatives Exchange-traded fund Excise duty Executing futures trade Exercise; Exercise/strike price; Aggregate exercise price Exhaust price Existing Home Sales T gi hi oi Chnh lch t gi Phi sinh sn giao dch Qy ETF Thu tiu th c bit Tin hnh cc giao dch futures Gi thc hin Gi thanh l ti khon Ch s nh bn hin ti

Expectation Expectations Theory expense Expense Ratio expenses Expenses for financial activities Experimentation and research expenses Export - Import Export proccessing zone Export-Import tax Extendable bonds eXtensible Business Reporting Language Markup Language extraordinary gain Extraordinary income extraordinary items eXtensible Financial Reporting

K vng L thuyt k vng T l ph qu ca qu tng h Chi ph hot ng ti chnh

Xut khu- Nhp khu Khu ch xut Thu xut khu, thu nhp khu Tri phiu gia hn XBRL XFRML

Thu nhp bt thng

Extraordinary losses (or expenses) Chi ph bt thng Extraordinary profit Exxon Mobil Face value Factor model Factoring Factoring and Forfaiting Factors influence futures' price Factors of production Fair Market Value Li nhun bt thng Tp on Exxon Mobil Mnh gi M hnh nhn t Nghip v factoring Nghip v Factoring v Forfaiting Nhng nhn t nh hng ti gi hp ng Futures Cc nhn t ca sn xut Gi th trng hp l

fair value faithful representation Fama And French Three Factor Model Family of Funds Fast market Feasible portfolio Federal Funds Rate Federal funds rate / Fed funds rate Federal Reserve M hnh 3 nhn t Fama v French H nh qu Th trng giao dch nhanh Danh mc u t kh thi Li sut lin bang T l li sut cho vay nhm p ng yu cu d tr bt buc Cc d tr lin bang M

 federal unemployment taxes payable fees revenue Figures in: millions VND Finance Finance lease Financial Accounting Standards Board Financial Asset financial capital maintenance Financial charges Financial commodities financial disclosure Financial futures transactions financial health Financial Institution Financial Instrument Financial Intermediary Financial Leverage Ratios Financial Market Financial modeling financial position Financial ratios financial reports financial standing financial statement financial statements Financial Statements Analysis: Activity financial strength Financials Fincancial Services Finished goods Fire-sale Firm Banking Firm commitment First In, First Out first-time application Fiscal policy Fiscal year Chnh sch ti kha Nm ti chnh/nm ti kha Cam kt chc chn Ti chnh Dch v ti chnh Thnh phm tn kho Bn tng Ch tiu ti chnh vi hot ng kinh doanh Ch s ti chnh Bo co ti chnh nh ch ti chnh Cng c ti chnh Trung gian ti chnh Cc ch s n by ti chnh Th trng ti chnh M phng ti chnh Cc giao dch futures ti chnh Chi ph ti chnh Hng ha ti chnh n v tnh: triu ng Ti chnh Thu mua ti chnh FASB Ti sn ti chnh

Fixed asset costs Fixed assets fixed assets / liability ratio Fixed capital Fixed Liabilities Fixed payment loan Fixed-For-Fixed Swaps Fixed-For-Floating Swap Floatation Cost Floating Rate Bond (Variable Rate Bond) forcasted transaction Fordism

Nguyn gi ti sn c nh hu hnh Ti sn c nh Vn c nh Vay tr c nh Hp ng hon i li sut c nh vi li sut c nh Hp ng hon i li sut c nh cho li sut th ni Gi ph th ni Tri phiu li sut th ni

Hc thuyt Fordism

Forecasting futures contract's price Xc nh gi ca hp ng tng lai Foreclosure Foreign Agents Registration Act Foreign Currency Effects Foreign currency translation adjustments Foreign direct investment foreign exchange foreign exchange gain Foreign exchange reserves Forex 2 form 10-K FORM No.2 Forward Forward P/E Forward Rate Agreement Forwards and Futures Markets Franchising Free Cash Flow Free cash flow per share Free convertible currency Free Trade Area Free zone Free-float methodology freight-in Hp ng k hn PE d tnh Tha thun li sut k hn - FRA Th trng k hn v giao sau tin t Nhng quyn thng mi Dng tin t do Dng tin mt t do trn mt c phiu Tin t t do chuyn i Khu vc mu dch t do Khu vc t do Phng php free-float Qu d tr bnh n hi oi Th trng ngoi hi u t trc tip nc ngoi Tch thu ti sn th n Lut ng k i din nc ngoi Tc ng ca ngoi t

freight-out Front-End Load, Back-End Load FTSE 100 Ph gia nhp-ph rt vn Ch s FTSE 100 Mi gii chng khon ton phn - Mi gii trn gi Chng ch qu Cc th li nhun Phn tch c bn ng trc cho tng lai Cng c phi sinh Hp ng tng lai Cc s giao dch futures Th trng giao dch hp ng tng lai Quyn chn giao sau Giao dch giao sau Chi ph giao dch Futures

full consolidation Full-Service Broker

functional currency Fund Certificate (Fund Stock) Fund Performance Derby Fundamental Analysis

furniture and fixtures Future advance Futures and Options Futures contract, Futures Futures Exchange Futures exchange/commodites exchange Futures option Futures Trading Futures trading cost

gain Gain from the prior-term adjustment gain on bond conversion gain on retirement of bonds Gain on sales of fixed assets gain or loss on disposition of property gain or loss on sale of property gain or loss on trade-ins gains and losses Game Theory Game theory example: prisoners' dilemma Garbatrage, rumortrage Gather In The Stops Gauging customers' emotion Gauging money supply L thuyt tr chi S lng l ca t nhn u c theo tin n sp nhp Chin lc gom lnh dng o cm xc o lng cung tin

general ledger General Agreement on Tariffs and Trade Hip nh chung v Thu quan v Thng mi

General and administrative expenses

Chi ph qun l doanh nghip

Generally Accepted Accounting Principles Generation X Global Industry Classification Standard Globalization going-concern concept Gold Standard System Golden handshake Golden Parachute Good 'Til Canceled Goods in transit for sale Goods traded on financial futures market Goodwill Gordon Growth Model Goverment budget. Goverment credit. government assistance government grants Government spending

Tiu chun GAAP Th h X Tiu chun phn loi cc ngnh cng ngip ton cu Ton cu ha Ch bn v vng iu khon "ci bt tay vng" Ph cp thi vic Lnh GTC Hng gi i bn Cc loi hng ha giao dch trn th trng futures ti chnh Li th thng mi M hnh tng trng Gordon Ngn sch nh nc Tn dng Nh nc

Chi tiu ca chnh ph

Government-Sponsored Enterprise Doanh nghip c chnh ph u Great Crash Great depression Green building Green investing Greenfield investment gross cash flow Gross Domestic Product gross margin Gross National Product Gross profit Gross profit (or loss) Gross revenue group insurance payable Doanh thu tng Tng sn phm quc dn Li nhun tng Tng sn phm quc ni i v trn th trng chng khon i suy thoi kinh t Cng trnh xanh u t xanh u t mi

group net loss group net profit Group of seven. group pretax profit Growth and Income Funds Growth Funds Hang Seng Index Hard Stop Head And Shoulders Pattern Headline Effect Heard mentality Hedge Hedge - Hedging Hedge Fund Hedge Fund/Self-Insurance Fund Hedgers Nhm qu vi mc tiu thu nhp v tng trng Nhm qu vi mc tiu tng trng Ch s Hang Seng Mc gi bn M hnh u v vai (S-H-S) Hiu ng bo ch Hiu ng n by Bo m Phng h gi - Bo h gi Qu u t thanh khon-linh hot Qu t bo him ri ro Cc nh phng nga ri ro Nhm G7

held-to-maturity securities HH bond Highly Leveraged Transaction High-yield debt/junk bond Tri phiu HH Giao dch mua bn h tr ti chnh cao Tri phiu c li sut cao S Giao dch chng khon Tp. H Ch Minh Vn tc nghn Vay th chp ti sn-nh Tin nng Lut l cng ty mi gii Cch thc hot ng ca s giao dch Futures Qu tng h phc v nh u t Cch biu quyt Nhn lc Qun l nhn s Kinh t siu lm pht Giy nhn n Tri phiu li sut iu chnh theo ch s lm pht Ti sn v hnh xc nh Tc ng ca cc loi ph

historical cost Hochiminh Stock Exchange Hold-up problem Home-Equity Loan Hot money House Rules How a Futures exchange operates How mutual funds serve investors How to vote/Do voting right Human capital Human Resource Management

hyperinflationary economies I owe you I-bonds Identifiable intangible assets Impact of costs

impairment loss impairment of assets improper bookkeeping In the money Inaugural expenses Income income before income taxes Income from financial activities Income Funds Income Property Income statement/earnings statement Income Tax Income taxes Thu nhp hot ng ti chnh Nhm qu vi mc tiu thu nhp Ti sn mang li li tc Bo co thu nhp Thu thu nhp Thu thu nhp doanh nghip Thu nhp C li

income taxes expense income taxes payable equivalents Index Index Fund Index Futures Index Options Individual Investor, Retail Investor, Small Investor Industrial Cluster Industrial zone Industrialization/Industrial revolution Ch s Qu u t theo ch s Ch s giao sau Quyn chn ch s Nh u t c nhn Cm cng nghip Khu cng nghip Cch mng cng nghip

Increase in cash and cash

industry segment Inflation Inflation-protected securities Lm pht Chng khon chng lm pht Cng ngh thng tin Dng tin ban u

Information Technology infrequency of occurrence Initial Cash Flow initial direct cost Initial Public Offering Insider Trading

Giao dch ni gin

insolvency Insolvency & Technical insolvency Institutional Investor V n v v n K thut Nh u t t chc

Instruments and tools Insurance company (insurer) insurance expense Insurance policy Insurance standby Insurance; Assurance Intangible asset Intangible fixed asset costs Intangible fixed assets Intellectual property Intercontinental Exchange interest Interest and discount paid

Cng c, dng c trong kho Cng ty bo him Hp ng bo him Tn dng d phng Bo him Ti sn v hnh Nguyn gi ti sn c nh v hnh Ti sn c nh v hnh S hu tr tu Sn giao dch lin lc a

Interest and discount received interest cost interest coverage ratio Interest during construction interest earned interest expense Interest on securities Interest Only (IO) Strips Interest Rate Interest Rate Parity Interest Rate Risk Interest Rate Swap interest revenue interest-bearing debt Interim dividends paid interim financial reporting Internal Rate of Return International Accounting Standard international accounting standard committee international accounting standards international accounting standards board IASB T sut hon vn ni b IAS IASC Phn li sut tch ring Li sut Ngang gi li sut Ri ro li sut Hp ng hon i li sut

International Chamber of Commerce international federation of accountants interpretations committee International labour organization International Monetary Fund international organization of securities commissions

Phng thng mi Quc t

international financial reporting

IFRIC T chc lao ng quc t Qu tin t quc t IOSCO

international standards on auditing ISA International trade Thng mi quc t S can thip tin t Option sinh li Phi tr cc n v ni b Thng mi ni b cng ty Gi tr ni ti

interperiod tax allocation Intervention In-the-money option Intra-company payables Intra-firm trade

intraperiod tax allocation Intrinsic value Inventories inventories in transit inventories on consignment Inventory Hng tn kho

inventory cost inventory of trading stamps inventory reserve inventory shrinkage inventory turnover

inventory valuation method Inverse Head And Shoulders invest money Investing Investment u t u t M hnh u v vai ngc

Investment and development fund Qu u t pht trin Investment Bank T chc Ngn hng u t

Investment Banking Investment company Investment Diversification Investment Fund (Investment Club / Balanced Fund / Diversified Fund) investment in affilates investment property investment securities Investments Investments -- affiliated companies Investments and other assets investments in other companies investments in real estate Investments in real estates Investments in securities

Nghip v ngn hng u t Cng ty u t a dng ha u t Qu u t

investments in subsidiaries Investor Investor Relation Officer Investors Relations invoice irregular accounting Issuing bonds Joint account joint controlled entity journal journal entry junior common stock Just in time Key Performance Indicator Keynesism Kiting Knowledge Management Kondratiev Cycle Kospi Chu k Kondratiev Ch s Kospi Trng phi kinh t Keynes Gian ln Qun tr JIT Pht hnh mt tri phiu Ti khon lin kt Nh u t Ph trch quan h nh u t

Labor agreement/ Labor contract Labour Productivity Land land improvements Large Cap (Big Cap) Last In, First Out Last Trading Day latent loss latent profit Law of Large Numbers Law of one price Law of supply and demand Learning curve Lease lease deposits lease equipment under capital leases Leased fixed asset costs Leased fixed assets leasehold improvements Leaseholds Ledger Legal capital legal form Legal person legal reserve Legal reserve of retained earnings

Hp ng lao ng Nng sut lao ng

Cng ty c mc vn ha th trng ln Ngy giao dch cui cng

Lut s ln Quy lut mt gi Quy lut cung cu ng cong hc tp Hp ng thu ti sn

Nguyn gi ti sn c nh thu ti chnh Ti sn c nh thu ti chnh

S ci k ton Vn php nh Php nhn

Legal reserve of retained earnings for interim dividends Legal tender, forced tender lend money Lender of last resort Lessee Lessor Letter of guarantee Level-premium policy Leverage Leverage Leverage, gearing Ngi cho vay cui cng Ngi thu ti sn Ngi cho thu ti sn Phng thc bo lnh Bo him c mc ph c nh u c vay n Phng php n by Li dng vn, n by vn Tin php nh

Leveraged BuyOut Liabilities Liability

Mua li c phn theo kiu vay n u c N phi tr Ngha v n

liability arising from purchase commitment liability method library expense licenses Lien life insurance policy Limit order Limited Liability Company Limited Partnership Limit-On-Close Order Limit-On-Open Order line-by-line consolidation liquid asset Liquidity Liquidity preference theory Liquidity Ratio Listed Security Load fund Loan stock loans payable loans receivable London InterBank Offered Rate Long Hedge Long The Basis Long-term accrued amount payable Long-term borrowings long-term deposits payable Long-term equity anticipation securities long-term estimated liabilities Long-term financial assets Long-Term Investments long-term leases Long-term liabilities Long-term loans payable N di hn Cc khon u t ti chnh di hn Cc khon u t di hn LEAPS Vay di hn Li sut LIBOR Phng nga v th mua K thut trng v phi sinh hng ha Tnh thanh khon L thuyt a thch tin mt H s kh nng thanh ton n ngn hn Chng khon nim yt Qu thu ph C phiu vay n Lnh gii hn Cng ty trch nhim hu hn Quan h i tc hu hn Lnh gii hn ti phin ng ca Lnh gii hn ti phin m ca Quyn cho php ch n nm gi th chp cho n khi con n thanh ton ht n

Long-term loans payable -affiliated companies Long-term loans receivable Long-term loans to affiliated companies Long-term mortgages, collateral, deposits Cc khon th chp, k cc, k qu di hn

long-term notes receivable long-term prepayments long-term receivables Long-term security investments Loss disposition Loss due to disaster Loss from the prior-term adjustments Loss Given Default Thit hi LGD loss on bond conversion Loss on disposition of fixed assets loss on inventory price declines to price decline loss on retimement of bonds loss on sales of securities Loss to be carried forward lower of cost or market rule machinary Machinery and equipment Macroeconomic policy Macroeconomics Maintaining financial futures market's liquidity Chnh sch kinh t v m Kinh t hc v m Duy tr tnh thanh khon ca th trng futures ti chnh Ra quyt nh Qun l/Qun tr Mua li gi quyn qun l Ngi qun l/ngi qun l Chi ph sn xut u t chng khon di hn

loss on purchase commitment due

majority-owned subsidiaries Making decision Management Management Buy-out Manager Manufacturing expense/manufacturing cost

manufacturing supplies Margin Khon t cc

Margin Account Margin buying Margin call Margin Call Margin loan Margin of safety Margin purchare Margin Requirement Margin trading Marginal cost of Capital Marginal revenue Mark to Market Market Market capitalization Market capitalization, market cap Market definition Market disruption Market economy Market failure Market Failures Market intelligence Market Maker Market mechanism Market Neutral Funds Market order Market Order Market Porfolio Market Portfolio Market Price Market price of risk Market Segmentation Market share Market Value Market Value Added Market Value Ratios Marketable securities Marketing mark-to-market accounting system Master of Business Administration

Ti khon k qu hay ti khon bo chng t cc mua chng khon Lnh gi k qu Yu cu tng t cc Vay k qu Bin an ton Mua k qu Yu cu k qu Giao dch k qu Chi ph cn bin ca vn Doanh thu cn bin iu chnh theo th trng, MTM Th trng Gi tr vn ho th trng Gi tr vn ho th trng Khi nim chung v th trng Trc trc th trng Kinh t th trng Tht bi th trng Tht bi ca th trng Market Intelligence Ngi to lp th trng C ch th trng Cc qu iu ho theo th trng Lnh th trng Lnh th trng Danh mc th trng Danh mc th trng Gi th trng Li tc b ri ro th trng Phn on th trng Th phn Gi tr th trng Cc ch s gi tr th trng Marketing

Thc s qun tr kinh doanh

 matching concept materiality Maturity Date meal expense measurement membership expense Mercantilism Mercantilism Merchandise Merchandise inventory Merchant Bank Merger Securities Mergers and Acquisitions Mezzanine capital Mezzanine Capital Microeconomics Minimum efficient scale Mining rights Minority interest Miscellaneous expenses miscellaneous revenue Mission Statement Mitcel Modern portfolio theory modified prospective method Modigliani-Miller Theorem Monetary Policy Money Money (History) Money market Money market funds Money Supply Money supply Monopoly morgages payable Morgan Standley Capital International All Countries Asia Pacific Index Mortgage Mortgage backed security mortgage bonds Cm c/th chp Chng khon bo m bng th chp Ch s MSCI Chu Thi Bnh Dng nh l Modigliani-Miller Chnh sch tin t Tin Tin (lch s) Th trng tin t Qu th trng tin t Cung tin Mc cung tin v cc ch s M c quyn Tuyn b nhim v doanh nghip Tiu chun Mitcel L thuyt danh mc u t hin i Li ch c ng thiu s Chi ph khc Hng ho tn kho Ngn hng thng gia Chng khon cng ty sp nhp Sp nhp v thu tm Vn c bn Vn Trung gian Kinh t hc vi m Quy m hiu qu ti thiu Ch ngha trng thng Trng phi kinh t trng thng Ngy o hn

Mortgage loan Mortgage stock Most Favoured Nation Moving Average Moving Average Convergence Divergence Multi Level Marketing multiemployer plan Multinational corporation multiple-step income statement Multiplier Effect

Cho vay c ti sn th chp Cm c chng khon i ng ti hu quc Trung bnh trt MACD Bn hng a cp Cng ty a quc gia Hiu ng s nhn

Multistage Dividend Discount Model M hnh chit khu c tc a bc Mutual Fund Mutual Fund - Private Fund Mutual fund indexes Mutual Fund Management Mutual fund's NAV Mutual fund's Performance Yardsticks Mutual funds' profit evaluation tools Narrow Basis National Association of Securities Dealers Automated Quotation Natural resources Needs negative goodwill Negotiable Certificate of Deposit Negotiation Net Asset Value Net Asset Value Per Share net cash Net income Thu nhp rng Chng ch tin gi c th chuyn nhng c m phn Ch s gi tr ti sn thun Gi tr ti sn rng trn chng ch qu Qu tng h Qu cng chng - Qu thnh vin Cc ch s qu tng h iu hnh qu tng h Ga tr ti sn rng ca qu h tng Bng tiu chun so snh kt qu Cng c nh gi li nhun ca Qu tng h Ti sn c s thu hp Sn giao dch chng khon Nasdaq Ti nguyn thin nhin Nhu cu

Net income (or loss) before income 1 taxes Net income per employee net loss

Net Operating Profit After Tax net periodic pension cost Net Present Value Net profit Net Profit After Taxes net realizable value Net revenue Net Sales net sales per employee net selling price Net worth net-of-tax method neutrality New York Board of Trade New York Mercantile Exchange New York Stock Exchange News release; Press release; Press statement Nikkei 225

NOPAT

Gi tr hin ti thun Li nhun thun Li nhun sau thu Doanh thu thun

Gi tr ti sn rng

Sn giao dch hng ha New York Sn giao dch hng ha New York Sn giao dch chng khon New York Thng co bo ch Ch s Nikkei 225 Nh u t t thng tin Ngun kinh ph s nghip Ngun kinh ph s nghip nm nay Ngun kinh ph s nghip nm trc Chi s nghip Ti sn c nh v u t di hn

no par value stock Noise trader Non-business expenditure source Non-business expenditure source, current year Non-business expenditure source, last year Non-business expenditures

noncash dividend Non-current assets noncurrent liabilities Non-operating Expenses Non-operating Income non-par-value stock Nonsystematic Risks No-par value-stock Normative economics Normative Theory Ri ro phi h thng C phiu khng mnh gi Kinh t hc chun tc L thuyt chun tc

noted receivable discounted

 Notes and accounts receivable - nonconsolidated and associated companies Notes payable Notes receivable notes receivable endorsed Notional Value number of authorized shares number of outstanding shares Number of unemployment number of units Numeraires option pricing technique obligation inder capital leases Odd-lot trading Off-Balance-Sheet Financing Offficial development assistance office rent expense Offset off-the-book fund one year rule one-line consolidation Online Auction Open interest Open market operations Open-end fund Open-end fund and closed-end fund Opening gap Opening inventory Opening price operating activity Operating Cash Flow operating cycle rule Operating expenses/ operating costs operating income operating income ratio operating lease Chi ph hot ng Dng tin t hot ng kinh doanh Gi m ca u gi trc tuyn Ct ang giao dch Nghip v th trng m Qu u t m Qu tng h m hnh m v m hnh ng Chnh gi m ca th trng B p Giao dch l l Ti tr vn ngoi bng H tr pht trin chnh thc Numeraire: mt k thut nh gi S tht nghip Gi tr khi ton

operating loss operating margin Operating mechanism of Futures transactions C ch hot ng ca giao dch Futures Li nhun t hot ng SXKD

Operating profit Operating profit (or loss) operating profit margin operating results operating revenue operation cost Operational Efficiency Opportunity cost

Hiu qu vn hnh Chi ph c hi

Optical Character Reader Optimal Portfolio Option contract Options Options backdating Order Book Danh mc ti u Hp ng quyn chn Quyn chn Ghi li ngy quyn chn Bng u gi

Ordinary income (or loss) ordinary income per employee ordinary income ratio ordinary loss ordinary profit Organic Growth Organization organization costs OTC Bulletin Board other assets Bng nim yt gi c phn OTC Tng trng t thn T chc

Other capital surplus Other current assets other expenses Other funds other income other long-term investments Other long-term liabilities Other payables other prepaid expenses N di hn khc N khc Ngun kinh ph, qu khc Ti sn lu ng khc

Other receivables Other short-term investments Other surplus (or loss) Outsourcing Outstanding shares Over reaction Overdraft Overdraft Overdraft overhead Overnight Credit

Cc khon phi thu khc u t ngn hn khc

Thu ngoi C phiu lu hnh trn th trng Phn ng qu mc Thu chi Tn dng thu chi Vay thu chi Tn dng qua m

Over-the-counter (OTC) derivatives Phi sinh OTC Over-the-Counter Stocks Owners' equity paid-in capital C phiu OTC Ngun vn ch s hu

paid-in capital from treasury stock paid-in capital in excess of per value startedvalue

paid-in capital in excess of

paid-in capital on expired stock warrants paid-in capital on stock warrants paper loss Paper money origin Paper Profit (Loss) Par value par value stock Participants in Foreign Exchange Markets participating right partner's equity Partnership Passive management, passive investing Patent Patriot bonds Cng ty hp danh Chin lc u t th ng Bng sng ch hay bn quyn Tri phiu yu nc Tc nhn trn th trng ngoi hi Ngun gc ca tin giy Li nhun/thua l trn giy Gi chun

patterns Payables to employees Payment in kind Phi tr cng nhn vin Thanh ton khng dng tin Thi gian hon tr PEG T l PEG Penny stock v Blue chip Gi tr cm nhn im phn trm Phng nga hon ho Th trng hon ho Giy bo chng, bo lnh thc hin hp ng Tri phiu vnh vin Ti chnh c nhn Thut ng Thu

payroll taxes expense PEG Payback Period PEG Ratio Penny stock and Blue chip Perceived value Percentage point

pereferred stock Perfect Hedge Perfect market Performance bond Perpetual Bond Personal finance Phn bit mt s thut ng v thu trnh nhm ln khi s dng.

physical capital maintenance Pink Sheets Pivot point Plagiarism Bng Pink Sheets im gii hn o vn

plant assets plants and equipment plug Point Of Sales Poison Pill pooling of interest method Portable Document Format Portfolio Portfolio investment Danh mc u t u t theo danh mc/u t gin tip Chin lc thuc c

portion of long-term debt Position Position, long position, short position Positioning Statement Positive economics Positive feedback/negative feedback V th trn th trng Th, th gi ln, th gi xung Tuyn ngn nh v Kinh t hc thc chng Phn ng thun chiu/nghch chiu

Positive Theory postage exoense posting Precious metal mutual funds Preferred share Premium premium on bonds payable preoperating and start-up costs Prepaid expenses prepaid income taxes prepaid insurance prepaid interest present value Present Value Interest Factor Presentation presentation of financial statements Preservation Of Capital

L thuyt thc chng

Cc qu kim loi qu C phiu u i Tin thng - Chnh lnh cao hn mnh gi (Premium)

Chi ph tr trc

Nhn t li sut gi tr hin ti Thuyt trnh

S bo ton vn

Press conference/ New conference Bui hp bo Press Kits Press Releases pretax loss pretax profit Previous Balance Method Price Book value Ratio Price Cash Flow Ratio Price Earnings Ratio Price skimming Price to cash flow ratio Price-To-Book Ratio - P/B Ratio Primary dealers Primary market Primary production Primary Stock Prime lending rate / Prime interest rate Prime Rate Principal functions of a financial market Chnh sch gi ht vng Ch s gia gi v dng tin mt T l gi/ gi tr ghi s H thng to lp th trng Th trng s cp Ngnh sn xut c bn C phiu s cp Li sut cho vay c bn Li sut c bn Chc nng c bn ca th trng ti chnh Phng php cn i trc B ti liu dnh cho bo ch Thng co bo ch

Private company/privately held company Private equity fund Private offering (Private placement) prize asset probable future economic benefit Producer Price Index Product life cycle Product positioning product warrancy expense Production and Operations Management professional expense Profit Profit and loss statement/Statement of income Profit before taxes Profit from financial activities Profit from mutual fund profit growth Profit Margin Profitability Project Project finance Project financing projected benefit cost method Projected Benefit Obligation projected unit credit method Promissory note/Notes payable promotional expense Property property, plant and equipment prospective method Prospectus protective right provision Provision for devaluation of stocks provision for income taxes

Cng ty t nhn Qu c phn ring Pht hnh ring l

Ch s gi sn xut Vng i sn phm nh v sn phm

Qun tr vn hnh-sn xut (POM)

Li nhun

Li nhun trc thu Li nhun t hot ng ti chnh Hon tr li nhun t qu tng h Bin li nhun Kh nng sinh li D n Cung cp ti chnh d n Ti tr d n

Chng t nhn n/hi phiu nhn n Ti sn PP&E Bn co bch

D phng gim gi hng tn kho

provision for income taxesdeferred

Provision for taxes Proxy vote prudence Public Company Public Relation public relation expense Public service announcements purchace price allocation Purchase discounts Qung co dch v cng cng Cng ty i chng Quan h cng chng Phiu bu thay

purchase discounts lost purchase ledger purchase method Purchased goods in transit purchases Purchases of merchandise for the term Hng mua ang i trn ng

purchases returns and allowances Purchasing power parity Purchasing Power Risk Put option Puttable bond Pyramiding qualified opinion Quant funds Quantity theory of money quarterly earnings quarterly earnings announcement quarterly statements Quick Ratio Quota Quotation unit market Random Walk Theory Rate of Return Kh nng thanh ton nhanh Hn ngch n v yt gi gi theo gi L thuyt bc i ngu nhin Li sut Qu quants L thuyt s lng tin t Sc mua tng ng Ri ro sc mua Quyn chn bn Tri phiu c quyn bn li Chin lc kim t thp

Quote driven market - Order driven Th trng u gi theo lnh v th trng u

 Ratio of net income to net sales Raw materials Reading financial futures' indexes Real Effective Exchange Rate Real Estate Real property realisable value Rebate check Recapitalization Receivables Receivables from customers receivables turnover Recession recogition record profit recoverable amount recruiting expense Redeemable Stock Reference Price Refinancing Regulating Monopoly Re-insurance related party disclosures relevance reliability remeasurement Remittance rent earned rent expense rent payable rent receivable rent revenue Rental income on invested real estate Rent-seeking repairs expense reporting entity reporting unit Tm kim c li (tin thu) Phng thc chuyn tin C phiu hng th Gi tham chiu Ti cp ti chnh Kim sot c quyn Ti bo him Suy thoi kinh t Sc tr cp Ti vn ha Cc khon phi thu Phi thu ca khch hng Nguyn liu th c cc bng thng s futures ti chnh T gi hiu qu thc Bt ng sn Bt ng sn v li ch ch s hu

Repurchase Agreement Repurchase Agreement/ Sale and Repurchase Agreement research and development research and development costs research expense 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

Hp ng mua li Hp ng Repo Nghin cu v pht trin

Qu d tr

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

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 Sp nhp nghch Doanh thu C o chiu 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

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

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

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 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

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 Nhm bn

Ch s Sensex

Dch v

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

Vn c ng T s Sharpe

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

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

Short-term loans to shareholders, officers and/or employees Short-term mortgages, collateral, deposits Short-term security investments Short-term Solvency single employer plan Cc khon th chp, k cc, k qu ngn hn u t chng khon ngn hn Kh nng thanh ton nhanh

single-step income statement sinking fund for buying new building sinking fund for persons sinking fund for redumption of preferred stock Six sigma Size of each futures contract Small investors small tools Social benefit Social network service social security taxes payable Sole proprietorship/single proprietorship Sovereign Wealth Fund special audit Special Drawing Rights special loss special profit special puropose entities Special Purpose Company Quyn rt vn c bit Doanh nghip t nhn Qu li ch quc gia Li ch x hi Dch v mng x hi Phng php qun l cht lng Su Sigma S lng giao dch ca mt hp ng futures Nh u t nh

specific idenftification Speculation Speculative Capital Speculator Speculators Spillover effect Spyware SSE 180 Index SSE Dividend Index SSE Indices Staff-turnover Stakeholder Standard & Poor's 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

standard report standards development committee SDC standing interpretations committee SIC 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 Flow statement State-of-the-art stationery expense Stock block Stock Broker Stock certificate (share certificate) Stock dilution Stock dividend Stock exchange Stock fund 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 C/F nh cao SFAS

Statements of Cash Flows, Cash

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 Stock-For-Stock 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 Ly c phiu mua c phiu Ngun vn kinh doanh Lnh dng Lnh dng gii hn

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 Strategic Management Structural Unemployment n v kinh doanh chin lc Qun tr chin lc Tht nghip c cu Sn phm ti chnh cu trc Chng khon b sung N di chun C phiu tim nng

Structures Strutured product sublease Subordinated Debenture Bond Subprime mortgage

subsidiary ledger substance over form sum of the years' digits sundry taxes expense supplies on hand Supply chain Supply Chain Management Support Mc h tr Chui cung cp

Surplus of assets awaiting resolution Surplus Statement Swap Swap Bank Systematic Risks Take a bath Take-over Take-Over Bid Tangible asset Tangible fixed assets

Ti sn tha ch x l

Hp ng hon i Ngn hng Swap Ri ro h thng Thua l nng n Giao dch thu tm Ti sn hu hnh Ti sn c nh hu hnh

tangible fixed assets turnover Target Funds Targeted Investments Tariff tax allocation carryback Tax competition Tax- exempt security tax planning strategies Taxation Taxes and other payables to the State budget Tax-Free Funds Technical Analysis technological feasibility Telecommunication 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 Cc th nghim kim sot Cng thc Black-Scholes cho Option kiu chu u y ban khuyn khch doanh nghip lm t thin Lut s ln Nguyn tc 72 Vin thng Thu Thu v cc khon phi np nhnc Qu theo ui mc tiu min thu Phn tch k thut Cnh tranh thu Tri phiu c min thu tax benefit of operating loss Cc qu vi mc tiu tp trung Cc khon u t mc tiu Thu quan

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

UCP

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

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

Tradability Trade trade accounts payable Trade credit Trade creditors Trade diversion trade marks and trade names trade notes payable trade payables Trademark Trade-off Trade-off theory of capital structure Trader Trading orders on VSE trading securities Trading session training expense Transaction transaction cost Transactional account/ checking account/ current account Transfer Payments Transfer pricing Transferable Currency Transferred from capital reserve Transferred from legal reserve of retained earnings surplus Transferred from reserve Transferred from voluntary reserve translation adjusments Transnational corporation transportation-in traveling expense Treasury bill Treasury Bill (T-bill) Treasury bond (T-bond)

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

Thng hiu S nh i L thuyt nh i cu trc vn Nh kinh doanh ngn hn Cc lnh giao dch trn TTCKVN Phin giao dch Giao dch

Ti khon giao dch Thanh ton chuyn khon Gi chuyn giao Tin t chuyn khon

Transferred from other capital

Cng ty xuyn quc gia

Tn phiu Tri phiu chnh ph ngn hn Tri phiu chnh ph di hn

Treasury Inflation Protected Securities Treasury Inflation-Protected Securities Treasury securities Treasury stock Treasury stock, reacquired stock Trend Trial Balance Triangular Arbitrage Triple Top Turnkey Contract Types of mutual fund Unappropriated income (or loss) at end of term Uncovered Interest Rate Parity Underground Economy Underlying asset understandability Understanding futures bulletin board Underwrite Underwriting Agreement Underwriting Syndicate 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

Tri phiu chnh ph nga lm pht Chng khon chnh ph bo v khi lm pht Chng khon kho bc C phiu qu C phiu qu Xu th Nghip v cbt ba im M hnh 3 nh Hp ng cha kha trao tay Cc loi qu tng h

Ngang gi li sut khng phng nga. Kinh t ngm Ti sn c s, ti sn gc

c cc bng giao dch Futures Bao tiu - Bo lnh Tha thun bao tiu Xanhdica bao mua chng khon

T l tht nghip

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

C phiu bin lai Hn mc tn dng khng cn th chp

unsecured debt unusual nature Upstream Subsidies US Dollar Tr cp u vo -la M

useful life utilities expense Utility Function valuation account valuation allowance valuation loss valuation method Value Value Added Value added tax Value Averaging Value Chain 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 Hm hu dng

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 Warrants Watered Stock Weekend Effect Chng quyn Chng kh C phiu no nc Hiu ng cui tun Ph Wall Tp on bn l Wal-mart Qu kn kn Quyn biu quyt Marketing virus Sn giao dch chng khon o Ch s chng khon Vit Nam Mc bin ng Vn u t mo him Vn mo him Hi nhp theo chiu dc

 Weighted Average Cost of Capital weighted-average Welfare and reward fund What is financial futures Where 9 American futures exchanges locate White knight Wholesale Wholesale banking Wide Basis Win-win, win-lose, and lose-lose situations Word choice: alone, on your own, by your self, lonely, lonesome, lone, solitary Work in progress work sheet work sheet procedures Working Capital Working Capital Loan Working capital loans World Bank World bank group World currency World intellectual property organization World trade center World Trade Organization Writedown Write-down Yield Yield to maturity Z score Zero Cost Collar Zero coupon bonds Zero-sum game

Chi ph s dng vn bnh qun

Qu khen thng v phc li Th no l giao dch futures ti chnh V tr ca cc s giao dch Futures M Hip s trng. Bn bun Dch v ngn hng bn bun Ti sn c s m rng Tnh hung win-win, win-lose, v lose-lose

Usage note Chi ph sn xut kinh doanh d dang

Vn lu ng Vn vay lu ng Cho vay vn lu ng Ngn hng Th gii Nhm ngn hng th gii Tin t th gii T chc s hu tr tu th gii Trung tm thng mi th gii T chc Thng mi Th gii Gim gi tr ti sn Gim gi tr s sch Li sut u t Li sut ti o hn H s nguy c ph sn. Cn bng khng chi ph Tri phiu khng c nhn tri tc Tr chi Tng khng i GAAS

 Lnh th trng C ch gii quyt tranh chp thng mi H s tiu chun phn nh hiu qu vn u t H s th gi v thu nhp c phiu Quyn rt vn c bit

Vit tt

A/C

AP

ABO

ABC ABM

ARM ARPS AGI

AON

AMT

AAII AMEX

APR APY

APT

APEC ACU ADB

ABS

ALM

AIR

ATC ATO

ABS ATM

BOP

B/S

BSC

BIF

BIS

BOD

BEY

WB

BPS

B2B

CAR CAPM

CML

CADS

CCC

C/O CPA

CDO CEO CFO CIO

CP

CAGR

COM

CPI

Caps CB

CSR

CVA

DSI DSO

DSCR

DER

DFL DOL

DCF

DDM DRIP/DR P

DCA

EBIT EBITDA EPS

EWEC

EVA

EMH EC ECN

EDI

ERP

FED

FB

FIFO

FARA

FDI

FRA

FCF

FTA

GATT

GAAP

GICS

GTC

GSE

GDP GNP

HOSE

HRM IOU

IT

IPO

IP ICE

IRR

ICC

ILO IMF

IRO

IR

KPI

KM

LIFO

L/G

LBO

LIBOR

LGD

MBO

MI

MVA

MBA

M&A

MFN MA

MNC

NASDAQ

NCD

NAV NAVPS

NPV NPAT

NYBOT NYMEX NYSE

ODA

OCF

OCR

OTCBB

POS

PDF

PVIF

PBR PCFR PER

PD

PPI

POM

PBO

PR PSAs

PPP

REER

R&D

ROA ROCE ROE ROI

RTO

SML

SER

SB

SWF

SPC

SBU

SCM

S/S

TOB

CECP

TOC

TDnet

TNC

TIPS TIPS

T/B

UIP

UIT UNCITRA L UNCTAD

VB

VBO

WACC

WIPO

WTO

YTM

IFRSs LCM

SLM DDB AICPA IRC MP DSM ICOR P/E SDRs