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Từ vựng cho IELTS Academic (Điểm 8-9) - Finance

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Vocabulary for Academic IELTS (8)
option
option
[Danh từ]

a contract that gives the holder the right, but not the obligation, to buy or sell an asset at a predetermined price within a specified time frame

quyền chọn, hợp đồng quyền chọn

quyền chọn, hợp đồng quyền chọn

Ex: Traders may purchase options on commodities like gold or oil as a way to gain exposure to these markets without owning the physical assets. 
book
book
[Danh từ]

the official record of financial transactions and accounts for a business, including ledgers, journals, and other accounting documents

sổ sách, sổ kế toán

sổ sách, sổ kế toán

Ex: The accountant diligently updated the company's book to reflect the latest financial transactions, ensuring accuracy and compliance with accounting standards. 
belt-tightening
belt-tightening
[Danh từ]

an act of spending less money during difficult financial times

thắt lưng buộc bụng, tiết kiệm

thắt lưng buộc bụng, tiết kiệm

Ex: Belt-tightening became necessary when sales dropped unexpectedly. 
business cycle
business cycle
[Danh từ]

the rhythmic pattern of economic growth and decline, consisting of phases such as expansion, peak, contraction, and trough

chu kỳ kinh doanh, chu kỳ kinh tế

chu kỳ kinh doanh, chu kỳ kinh tế

Ex: During an economic expansion phase of the business cycle, consumer spending tends to rise, leading to increased production and job opportunities. 
cash cow
cash cow
[Danh từ]

a service or product that provides a business or company with a stable income

con bò sữa, con gà đẻ trứng vàng

con bò sữa, con gà đẻ trứng vàng

Ex: His latest invention turned out to be a real cash cow. 
bottom line
bottom line
[Danh từ]

the amount that was profited or lost in an organization or company after everything was calculated

lãi ròng, kết quả ròng

lãi ròng, kết quả ròng

Ex: After all the costs were counted, the bottom line was better than expected. 
comptroller
comptroller
[Danh từ]

a financial officer responsible for managing and overseeing the financial accounts and budgets of an organization

kiểm soát viên tài chính, kiểm toán viên

kiểm soát viên tài chính, kiểm toán viên

Ex: The government comptroller meticulously reviews and manages the public finances, ensuring transparency and adherence to fiscal regulations. 
buyout
buyout
[Danh từ]

the acquisition of a company or a controlling interest in a company's shares, often initiated by an outside entity or a group of investors, resulting in a change of ownership and control

mua lại, sự tiếp quản

mua lại, sự tiếp quản

Ex: The tech giant announced a strategic buyout of a promising startup, incorporating its innovative technology into its product portfolio. 
equity
equity
[Danh từ]

the value of an asset after deducting all claims, debts, or liens against it

giá trị ròng, vốn chủ sở hữu

giá trị ròng, vốn chủ sở hữu

Ex: After paying off the mortgage, they had $120,000 in equity in their home. 
hedge
hedge
[Danh từ]

a thing or method that protects one against potential problems, particularly financial ones

hàng rào, bảo vệ

hàng rào, bảo vệ

Ex: The investor used a hedge to protect their portfolio against market volatility. 
top line
top line
[Danh từ]

a company's gross sales or revenues, before any costs or expenses are deducted

doanh thu gộp, tổng doanh thu

doanh thu gộp, tổng doanh thu

Ex: The company's top line revenue increased by 10% compared to the previous quarter. 
cash flow
cash flow
[Danh từ]

the movement of money in and out of a business or financial system, indicating its liquidity and financial well-being

dòng tiền, luồng tiền mặt

dòng tiền, luồng tiền mặt

Ex: Effective cash flow management is crucial for businesses to meet short-term financial obligations and ensure operational sustainability. 
depreciation
depreciation
[Danh từ]

a decline in something's price or value

khấu hao, giảm giá

khấu hao, giảm giá

Ex: The depreciation of the currency has led to an increase in the cost of imported goods. 
cartel
cartel
[Danh từ]

an agreement among independent entities, often businesses, to control prices, production, and distribution in a specific industry, reducing competition and increasing market power

các-ten, thỏa thuận

các-ten, thỏa thuận

Ex: The oil cartel, consisting of major petroleum-producing nations, collaborates to influence global oil prices and production levels. 
takeover
takeover
[Danh từ]

the acquisition of a company, leading to a change in ownership and often involving the purchase of a substantial portion of its shares

sự tiếp quản, sự thâu tóm

sự tiếp quản, sự thâu tóm

Ex: The tech giant's takeover of the startup boosted innovation and expanded its presence in the emerging market. 
capital market
capital market
[Danh từ]

a financial market where long-term debt or equity-backed securities are bought and sold

thị trường vốn, thị trường tài chính

thị trường vốn, thị trường tài chính

Ex: Investors can access the capital market to buy and sell stocks, bonds, and other financial instruments. 
asset stripping
asset stripping
[Danh từ]

the act of buying a company and then selling its assets separately, often at a profit, without regard for the company's long-term viability

tước đoạt tài sản, bán tài sản

tước đoạt tài sản, bán tài sản

Ex: The company engaged in asset stripping, selling off its valuable properties and intellectual assets to generate short-term profits. 
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