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Unit 2 - Business Finance ( Tài chính doanh nghiệp)
Topic Started: Sep 8 2011, 04:35 PM (1,237 Views)
Loptruong_VB207-NH-SG
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Unit 2: Business Finance – Tài chính doanh nghiệp

New words:
To borrow(v): vay mượn
To buy something on credit(v): mua chịu
To cover expenses(v): trang trải các chi phí
To finance(v): tài trợ
To invest(v): đầu tư
To lend(v): cho vay
To owe(v): nợ
To own(v): sở hữu, làm chủ
To raise capital(v): huy động vốn
To retain(v): giữ lại
To sell something on credit(v): bán chịu
To set up(v): thành lập
Bond(n): trái phiếu
Bondholder(n): trái chủ - người đã mua trái phiếu
Cost of sales(n): chi phí bán hàng
Creditor(n): chủ nợ
Debt(n): tiền nợ
Dividend(n): cổ tức
Individual investor(n): nhà đầu tư cá nhân
Initial capital=set-up capital(n): vốn ban đầu, vốn khởi tạo
Institutional investor(n): nhà đầu tư tổ chức
Interest(n): lãi suất
Investor(n): nhà đầu tư
Liability(n): tài sản nợ
Loan(n): khỏan vay
Operating expenses(n): chi phí hoạt động
Principal(n): vốn gốc
Profit=earning=net income(n): lợi nhuận; thu nhập ròng
Retained earnings(n): lợi nhuận giữ lại
Revenue(n): doanh thu
Share(B.E)=stock(A.E)= equity: cổ phiếu
Shareholder(n): cổ đông
Working capital(n): vốn họat động


2. Đọc đoạn văn sau để nắm rõ hơn về các từ và cụm từ mới được in đậm trong bài. Hãy ghi nhớ ý nghĩa và cách dùng của các từ và cụm từ mới này:

When people want to set up or start a company, they need money, called initial capital or set-up capital. Companies can borrow this money, call a loan, from banks. The loan must be paid with interest or in other words, principal and interest must be paid back to the banks. Capital can also be raised by issuing shares or equities- certificates representing units of ownership of a company. The people who invest money in shares of a company are called shareholders of the company or owners of the company as they own part of the company. The money they provide is called share capital. Individuals (called individual investors) and financial institutions(called institutional investors) can also lend the money to companies by buying bonds – loans that pay interest and are repaid at a fix future date. They are known as bondholders or creditors of the company.

Money that is owed to other people or business is a debt. In accounting, companies’ debt are usually called liabilities. Long-term liabilities include bonds, short-term liabilities include debts to suppliers who provide goods or service on credit- that will be paid for later.

The money that a business uses to cover every day expenses or has available for spending is called working capital or funds.

All the money coming into a company during a given period is revenue. Revenue minus the cost of sales and operating expenses, such as rent and salaries, is known as profit, earnings or net income. The part of its profit that a company pays to its shareholders is the dividend. A proportion of its profit is paid to the government as tax to finance government spending. Some of the earnings are also retained or kept as retained earnings for future use.

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Loptruong_VB207-NH-SG
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3. Hãy hoàn thành các câu với cụm từ cho sẵn:

1. shareholders
2. invest
3. liabilities
4. raise
5. bond
6. initial capital
7. money
8. expenses
9. owes
10. tax
11. earnings
12. owners
13. profits
14. owns
15. dividend

1. Small companies often try to get bank loans when they need to .....................money.
2. We don't have sufficient..................to build a completely factory.
3. We are going to raise more money by selling new shares to our existing...................
4. We had to raise...................in order to start the new business.
5. We are going to pay back some of our creditors and reduce our......................
6. I decided to buy $10,000 .................instead of shares, as it's probably safer.
7. Another term for profit is ....................
8. I think this is a good investment; it pays 8%......................
9. Profit is the different between revenue and......................
10. If you don't like taking risks, you should only ..................in very successful companies.
11. A company's retained earnings belong to its....................
12. As a company made such a big profit, I expected to get a higher ...................
13. We .................our suppliers $100,000 for goods bought on credit.
14. Everyone who buy a share of a company......................part of the company.
15. 30% of our profits goes to the government in ...................


Edited by Loptruong_VB207-NH-SG, Sep 10 2011, 12:52 PM.
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Loptruong_VB207-NH-SG
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4. New words:

To be quoted(v): được niêm yết
To contribute(v): đóng góp
To expand(v): mở rộng
To raise money(v): quyên tiền, huy động vốn
Board of directors(n): hội đồng quản trị
Family business(n): doanh nghiệp gia đình
Private limited company(n): công ty TNHH tư nhân
Public limited company(n): công ty TNHH cổ phần
Stock exchange(n): sở giao dịch chứng khoán
Stock market(n): thị trường chứng khoán

5. Đọc đoạn sau về vấn đề tài chính của các loại hình doanh nghiệp và làm bài tập tiếp theo:

There are two different types of company: private limited company and public limited company.
Public companies raise money to finance their business operations and plans from the general public through the stock market, i.e. people buy shares in the company and provide capital for the business. The company’s shares are usually quoted on the stock exchange where anyone can buy or sell them.

Private companies do not raise capital in this way. They make private arrangements, usually by inviting wealthy individuals or other companies to put money into the business. Depending on the amount of the money they contribute or on their experience of the type of the business, they may be asked to sit on the board of directors of the company. Often private companies are usually family business – one family provides the money and the management for the business, though it may expand to bring in capital and managers from outside the family. The shares are not quoted on the stock exchange and may be very difficult to buy or sell – in fact it may be impossible without the permission of the company directors. Often, private companies have to become public companies so as to raise the capital they need for their business expansion.

6. Hãy xác định câu nào đúng(True), câu nào sai(False) theo nội dung của bài:

1. Public companies find it quite easy to raise money.
2. Private companies can raise capital through the stock market.
3. The board of directors of a private company consists of those who contribute their money to the business.
4. A private company can be a family business.
5. Private companies may go public to make it easier to raise money to finance their business.
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