Tiếng Anh Tài chính Ngân hàng: Phần 1

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Cuốn sách "Tiếng Anh trong Tài chính Ngân hàng" được viết cho học sinh sinh viên, cùng những người làm việc trong lĩnh vực tài chính và ngân hàng. Cuốn sách được thiết kế và chi dẫn theo ngôn từ chuyên môn trong tài chính, ngân hàng. Sách được chia làm hai phần, mỗi phần 7 bài. Phần đầu gồm những thủ tục cơ bản trong ngân hàng; phần thứ hai có liên quan đến việc đầu tư và tài chính ngân hàng thế giới. Mời các bạn cùng tham khảo phần 1 sau đây để biết thêm nội dung chi tiết.

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Nội dung Text: Tiếng Anh Tài chính Ngân hàng: Phần 1

2000 0004153
Tron Bo SGK: https://bookgiaokhoa.com M H O I t ẩ l ________________________________________ "Tiếng A nh tro n g T ái ch án h A N g á n h à n g " dược viết cho học tinh tin h viền, cùng những người làm việc trong lãnh vực tái chánh vá ngán hàng. Cuốn tách dược thiết kế vá chi dần theo ngôn từ chuyên mồn trong tài chánh, ngăn hàng. Sách dược chia làm hai phẩn, mỗi phần 7 bài. Phẩn dầu gồm những thù tục cơ bàn trong ngân hàng; Phần thứ hai có liên quan đến việc đầu tư và tải chánh ngăn hàng th í giới. 14 chương của cuốn tách dược lưu ý đến khía cạnh khác biệt giữa ngân hàng và tài chánh, cung cấp rất nhiều bài tập cd v i cấu trúc và thông tin. Trong dó người học dược thực hành với những từ vựng mới vá những điểm ngữ pháp chinh yếu được chl dẫn trong bài. Một 8ố bài học còn có cả những bài dọc bổ tung tạo diều kiện cho người học nghiên cửu thềm. Chúng tôi hy vọng uT iến g A nh tro n g T à i C h án h & N gân H àng" dược xuất bản lần này là dịa chỉ dáng quan tâm của các bạn. Cuốn sách 8ẻ mở rộng tẩm hiểu biết và cung cấp các kỹ năng cần thiết d ể dạt được tự thành cồng môn tiếrìg Anh chuyỀn ngành này. Download Ebook Tai: https://downloadsachmienphi.com
Tron Bo SGK: https://bookgiaokhoa.com 9Aầ n 1 e: AC THÚ TVC c PỊCH vụ MẨN HẨM Bài 1 : QUỸ TIẾT K IỆ M ..................................................................... 8 T hì hiện tại - T h ể p h ủ đ ịnh và câu h ỏ i........................... 14 Thì quá k h ứ - T h ể p h ủ định và câu h ỏ i ..........................15 Bài 2 s TÀI KHOẢN CHI P H IẾ U -7—...... - - - - - - .......................... 21 Thì quá k h ứ của động từ bất qui t ắ c ...............................27 Đọc thêm - Lệnh rút tiền -—........... -...............................30 Bài 3 : CHO VAY.......................................... -......-----......................... 35 T hì quá kh ứ đơn của động tù bất qui tắ c ...................— 40 Kết hợp câu: câu với hai m ệnh đề —................................41 Bài 4 í THẾ CHẤP................................. -................ -....................... 46 Thì hiện tại hoàn th à n h ..................... -— T....................... 54 S ự tạo thành quá kh ứ phân từ ...................-......................54 Đọc thèm - Chỉ dẫn th ế chấp.........-................................. 57 Bài 5 í TÍN DỤNG TIÊU DÙNG-— --,.......................................... 61 Túc từ trực tiếp và gián tiếp ................................................67 Túc từ trực tiếp và gián tiếp trong cùng m ột câu..........67 Túc từ trực tiếp như là m ột m ệnh đ ề ...............................68 Đọc thêm - Thẻ tín d ụ n g ................................................... 71 Bài 6 s DI CHÚC VÀ DI SẢ N ................. -..................................... 74 T h ề bị đ ộ n g ........................................ -.................................80 Bài 7 : PHÒNG KẾ TO Á N ................................................................ 89 Danh từ không đếm được................................................... 95 5 Download Ebook Tai: https://downloadsachmienphi.com
Tron Bo SGK: https://bookgiaokhoa.com Mmi 2 : TÀI chanh í M ần hàng thế 6101 Bài 8 ! Ì^ P rĩr-T T Ễ Tuc từ gián tiếp thành chủ tu trong câu bị động-—— 109 Bài 9 : DỊCH v ụ NGÂN HÀNG QUỐC T Ế .................... »-....... 115 Thì tương lai - .................—-———-.........-i-............ i- 123 Be + going tò '+ động tù đơn -------------............................123 Đọc thêm - Bảng tỷ g i á —---- -—-----'................... -.......... 127 Bài 10 : QUỸ TIỀN TỆ QỦỐC TẾ IM F — .........— .■..........- - - 1 3 0 So sánh tính từ và só sánh trạng t ừ — —-................... 136 Bài 11 : ĐẦU TƯ (Phần í) ------------............ -................................ 144 Từ bất định và p h ủ đ ị n h ...........-....... -----..........-.........-149 Đọc thềm - T hị trường chứng khoán New Y o r k ......... 154 Bài 12 : ĐẦU T ư (Phần II) ............................... 158 Động từ khiếm khuyết —-........... —-——-....................... 164 Đọc thêm - Quảng cáo trên tạp chí ---------................... 174 Bài 13 : NGHIỆP v ụ NGÂN HÀNG T ự ĐỘNG - ....................... 177 Điều kiện cách....... -........... -—-....... — ............................. 184 Câu điều k iệ n ——— ------ —......... 184 Đọc thêm - Máy trả tiền tự động —-— .........................190 Bài 14 V PHÁ GIÁ TIỀN TỆ-—- .............—— —.................... 193 M ệnh đề tính từ-— -— ---- —........................................... 200 Vị biến cách và cụm từ bất đ ịn h ..................................... 201 A P P E N Đ IX —......................................... 210 6 Download Ebook Tai: https://downloadsachmienphi.com
Tron Bo SGK: https://bookgiaokhoa.com BANGKING SERVING 8 PROCEDURES (CÁC THỦ TỤC & DỊCH vụ NGÂN HÀNG) t "s; " 7 Download Ebook Tai: https://downloadsachmienphi.com
Tron Bo SGK: https://bookgiaokhoa.com SAVINGS BANKS (QUỸ TIẾT KIỆM) ,t TỪVựNG : m an ager - person who directs or conducts the operations of a bank (nhị quản lý ngân hàng) p a y ch eck - check for salary given by an employer to someone who works fa him (chi phiếu trả lương) vvindovv - the place where bank customers come to give money to or get money from a teller (nơi rút, nhận tiền) to d e p o sit - to put money into bank (gởi tiền vàọ ngân hàng) to w ith d raw - to take money out of the bank (rút tiền khỏi ngân hàng) a d e p o sit - money th a t a customer take out of the bank (tiền gởi) a w ith d raw al money th a t a customer take out of the bank (tiền rút về) a d epositor — a customer of a bank who has an account there (người có tài khoản) a slỉp - a bank form used to order a deposit or withdrawal when íĩlled out by the customer (phiếu; chứng từ; biên lai) te lle r - the person who receives and gives out money in a bank (thủ qu ngân hàng) to en d o rse - to vvTĨte one’s name on the back of a check in order to cash o deposit it (kí hậu vào hối phiếu; chi phiếu) passbook - a small book that records a depositoi^s account. It shovvs her deposit, withdrawals and interest payments by the bank (sổ tiết kiệm) a cco u n t - a statem ent or record of money th a t the bank owes a depositor; a record of a depositor’s deposits and withdrawals (tài khoản) Download Ebook Tai: https://downloadsachmienphi.com
Tron Bo SGK: https://bookgiaokhoa.com sa v ỉn g s accou n t - money left in the bank th a t drawls in terest (tài d khoản tiết kiệm) join t accou n t - an account shared by two (or more) depositors (tài khoản liên hợp) term -d ep osit accou n t - an account in which the depositor agrees not to withdraw his money for a period of tim e (tài khoản », tiền gởi định kỳ) op en an a ccou n t - to begin depositing one’s money in a bank (mở một ,1 tài khoản) c lo se an a cco u n t - to w ithdraw all of one’s money from the bank (khóa sổ một tài khoản; đình chỉ một giao dịch) terest - paym ent by the bank for th e use of a depositor’s money (tiền lãi) r ty - one of the people interested in a contract; one of the depositors in a joint account (bên ký hợp đồng) lay - slowness; lateness (trả chậm) MỞ RỘNG fĩll ou t - to write necessary iníbrm ation (viết những thông tin cần • thiết) If you w ant to deposit money you have to íill out a deposit slip. If you w ant to w ithdraw money you have to fill out a w ithdraw al slip. sign , - to write one’s name (ghi; ký tên) Please sign on the last line of th e slip nature - a person’s name w ritten by him self (chữ ký) The bank requires the depositor’s signature for all withdrawals. e - amount or percentage (%) (tỷ suất) “W hat is the current rate of in terest on savings accounts ?” “The bank pays 5 Vố% in terest a year” Term-deposit accounts pay higher in terest rates than \ regular savings accounts. 9 Download Ebook Tai: https://downloadsachmienphi.com
Com puter Tron an Bo SGK: https://bookgiaokhoa.com eẳectronie machino that do— dỉHlcolt operationa and that haa a meraory (máy vi tinh) Modern baakinc depeoda oo computera to ( • o'fl complex operationa. to accom m odate- to take care of, attand to, halp (làm tho thích hợp; giúp đg dung nạp) There w u a dalay in aocommodatin t tha customere becauM tha compuỉers broka down aaaeta everything that a oompany or bank owna and %hat h u vai— (
Tron Bo SGK: https://bookgiaokhoa.com A BANKING MANAGER SPEAKS ■ ỉ' .1 1 >*’ / > í' ; > . ?. '■ i 1 ,'i ' . (NHÀ QUẢN LÝ NGÂN HÀNG CHUYỆN TRÒ) My name is Jan e Carson and I’m the m anager of a savings bank in Portland, Oregon. My bank is open every day from 8:30 in the m orning until 4:00 in the aítem oon. On Fridays the bank rem ains open until 6:30 in the evening. Friday is our busiest day. Many people get their paychecks on Friđays and they come in to deposit them . I íind th a t on Fridays I have to keep six windows open all day long. My bank tries very hard to reduce the amount of tim e th a t customers have to wait for Service. We have many signs to rem ind people th a t they need their passbooks for all transactions and th a t they m ust íill out th eir deposit or withdrawal slips completely. If our depositors cooperate w ith us we can accommodate them w ith as few delays as possible. 'Of course, people do forget. The tellers inform me th a t m any customers still forget to endorse th eir checks or try to open or close joint accounts w ith the signature of only one of the parties. But I hope th a t my program of inform ation for customers will reduce such delays. Banking has changed a lot in recent years. Computers now do much of the work th a t the tellers used to do. As computers improve, they are able to accomplish more diíĩlcult tasks and they help us serve our customers better. A nother im portant change in banking, especially for savings banks, are the m any diữerent term -deposit accounts th a t are now available to our customers. Since these certiíĩcates of deposit offer very high in terest rates they help a ttrac t depositors to our bank. I make sure th a t my staff always has the latest inform ation about these accounts so th a t they can advise our depositors correctly. My bank is not a very large bank. The total of out current assets and ílxed assets comes to 15,550,000 dollars. I’m proud of our balance sheet. Although some banks across the country are having diíĩĩculties, my bank has more assets th an liabilities. We are solvent and growing. The number of customers we serve has increased this year and I expect th a t it will continue to grow in the future. 1 11 Download Ebook Tai: https://downloadsachmienphi.com
Tron Bo SGK: https://bookgiaokhoa.com TRẮC NGHIỆM % a) DựA TRÊN BÀI ĐỌC, LựA c h ọ n c â u đ ú n g h o ặ c s a i 1. Ja n e Carson’s bank closes a t 3:00 P.M. on Fridays. 2. Fridays are very busy days a t Ja n e Carson’s bank. 3. Ms. Carson has an iníbrm ation program for customers. 4. Computers and term -deposit accounts have brought changes to bànks. 5. Jan e Carson’s bank has more liabilities th an assets. b) TRẢ LỜI NHỮNG CÂU DƯỚI ĐÂY 1. W hat does a bank m anager do? 2. How m any windows are open on Fridays? 3. Why do they need so m any windows on Fridays? 4. W hat are some of th e ways in which customers cause delay? 5. W hat does a depositor have to do open or close a joint account? 6. Why are computers im portant to a bank? 7. How do term -deposit accounts help a bank get new customers? 8. W hy does the bank m anager w ant h er staff to have th e late st inform ation on term -deposit accounts? 9. How much money does Jan e Carson’s bank have in assets? 10. Why is Ms. Carson hopeful about the íuture of her bank? c) BỔ SUNG THÊM Make a list of the m ost im portant aspects of Jan e Carson’s (liệt kê những công việc quan trọng nhất của Jane Carson) 12 Download Ebook Tai: https://downloadsachmienphi.com
Tron Bo SGK: https://bookgiaokhoa.com XÂY DựNG TỪ VựNG c-ị '■ ; •’ ! ■ ; ' . ■• ) KẾT HỢP Tìm những từ ở cột phải có nghĩa tương đương cột bên trái. 1. percentage a. savings 2. customer of a bank b. joint account 3. person’s vvritten name c. rate 4. money owed d. slip 5. two-party account e. delay 6. director f. account 7. piece of paper g- m anager 8. money in the bank h. depositor 9. record (noun) i. signature 10. lateness j- liabilities ) VIẾT LẠI Viết lại những câu dưới đây khi được thay th ế những từ gạch dưới bằng những từ mới trong bài Ví dụ: Please w rite the necessarv iníorm ation on this form. — > Please fill out this form. 1. Please write vour name on this slip. 2. The bank tries to take care of all its depositors. 3. I m ust take out fífty dollars today. 4. Please sign the back of this check. 5. Which bank oíĩers a higher percentagẹ of interest? Download Ebook Tai: https://downloadsachmienphi.com
Tron Bo SGK: https://bookgiaokhoa.com VĂN PHẠM I. THỂ PHỦ ĐỊNH VÀ CÂU HỎI Ở THÌ HIỆN TẠI ĐƠN (PRESENT TENSE I You don’t " deposit money. We fill out a deposit slip. They < close an account. \ / He have a savings account. ^ doesn’t go to the bank on Mondays. She 1 You deposit money? Do 1 we fĩll out a deposit slip? L th e customers ►have a saving account? close an account? Does go to the bank on Mondays? 0 THựC HÀNH CẤU TRÚC a) C h u yển th à n h th ể p h ủ đ ỉnh (thêm d o n ’t h oặc d o e s n ’t) Ví dụ: Mary works in a bank —> Mary đoesn’t work in a bank. 1. I deposit my paycheck on Fridays. 2. The customer endorses his check. 3. We fĩll out a deposit slip. 4. The m anager helps you open an account. 5. We save a lot of money. b) Đ ổi th àn h câ u h ỏi ở b ài tập A (sử d ụ n g do hoặc does) Ví dụ: M ary works in a bank —> Does Mary work in a bank? 14 Download Ebook Tai: https://downloadsachmienphi.com
THỂ PHỦ ĐỊNHTron VÀ Bo SGK: CÂU HỎIhttps://bookgiaokhoa.com Ở THÌ QUÁ KHỨ ĐƠN I You fìll out a slip. He w ithdraw any money. She ,didh’t open a savings account. We forget to endorse the check. They have a good day. I You bring the passbook? He get the necessary signatures? Did she make a deposit? We speak w ith the teller? They deposit last weék’s paycheck? The m anager a THựC HÀNH CẤU TRÚC :) Đ ổi những câu dưới thành th ể p hủ địn h ở th ì quá khứ Ví dụ: Mary worked in a bank. --> Mary didn’t work in a bank. 1. The customer deposited a lot of money. 2. Mrs. Allen closed her account. 3. The depositor endorsed his paycheck. 4. Mr. Robinson’s wife signed the slip. 5. The computers caused a delay. d) Đ ổi những câ u ở b ài tập A th àn h câ u h ỏ i ở th ì quá khứ Ví dụ: Mary worked in the bank —> Did Mary work in a bank? Download Ebook Tai: https://downloadsachmienphi.com
Tron Bo SGK: https://bookgiaokhoa.com 0 XÂY DựNG CÂU a) Lưạ ch ọn ở c ộ t A, B và c đ ể tạo th àn h câ u đúng A B c Mrs. Allen tried to open a savings account. The tellers vvanted to acconưnodate all the customers. The m anager forgot to £111 out the slip. A depositor close two of the windows. endorse his paycheck. » b) T hay t h ế h ìn h thức feel lik e củ a h ìn h thức w a n t to Ví dụ: I w ant to go home. - > I feel like going home. 1. I w ant to work on Saturday. 2. Those depositors w ant to see th e manager. 3. He đoesn’t w ant to go to the bank. 4. Mrs. Allen doesn’t w ant to.vvaịt Ịong. 5. The teller w ant to re st this weekend. c) T hay t h ế h ìn h thức m u st b ằ n g ’d b e tte r hoặc had b e tte r Ví dụ: You m ust speak to the m anager. --> You’d better speak to the m anager. 1. They m ust fíx the computers. 2. You m ust open a new account. 3. They m ust acconunodate all th eir customers. 4. The bank m ust raise its in terest rates. 5. The m anager m ust open two more windows. 16 Download Ebook Tai: https://downloadsachmienphi.com
Tron Bo SGK: https://bookgiaokhoa.com ĐÀM THOẠI Vđi n ội dung: Bạn làm việc tại một ngân hàng Mỹ. Sử dụng những từ vựng mới trong bài để giải thích cho thân chủ của m ình về: 1. W ithdraw money 2. Cash a check 3. Close a jo int account Bây giờ hãy giải thích những điều dưới đây cho th ân chủ của mình: 1. Why there is a delay 2. W hat a teller does 3. Which type of account pays higher in terest rates Open Your M ind to The Tn U: : rí \V/ i íí Ị i M i\1 A CASE FOR INTR'OĐUCTORTT AƯUƠCÍSỉTING: JE N N IFE R WILLIAMS, c P.A. - OPEN FOR BU SIN ESS lAíter 5 years of working with a Big 6 Accounting íĩrm , Jennifer W illiams decided to open her own accounting practice. She had a college degree in accounting, had passed the CPA exam, and had h er CPA license. Several of her college friends had established businesses and had indicated th a t they wanted Jennifer's assistance in their íĩnancial m atters. She planned to open her oíĩice on December 1, which would give her a m onth to get the oíĩĩce set up before the traditional accountants' "busy season" from January 1 to April 15, when individual income tax returns were due. Jennifer had been saving for the past few years, and had accumulated $5,000 to start her firm. An old college classm ate who was a loan oíTicer a t F irst National Bank had arranged a loan for an additional $15,000 to purchase equipm ent and 'urniture for the oữĩce and to m eet expenses until fees began Corning in. The interest rate on the loan was 8%, and payments of $450 per m onth were to begin )n ơanuary 3. 17 Download Ebook Tai: https://downloadsachmienphi.com
Tron Bo SGK: https://bookgiaokhoa.com As Jennifer prepared to open her firm, ahe made the following expenditurea: 1. Jennifer sígned a one-year lease for oíĩìee apace, eíĩective December 1. Rent was $550 per month, due on the fìrat of each month. She paid Decembers rent upon signing the leaae agreement. 2. Porter OiTice Supply provided Jennifer with the following oíĩìce Airniture: 3. 4. Secretarya desk and chair $ 900 5. • 6. Jennifer's desk and chair • 1.20Ọ 7. 8. Computer stand 350 9. 10. Sofa, chair and coíTee table 2,000 11. 12. 13. TOTAL $4,450 14. Jennifer purchased a personal Computer and printer from Taylor Computer Suppiy for $2,500. General ledger accounting aoftware coat another $500, which she paid in December. Slie ordered income tax aoftware for $2,500, but did not have to pay for it until February 15. The general ledger software was expected to be usehil for three years, but the tax soflware would be obsolete within a year, aíter all the tax returna were filed. Jennifer used both the generaỉ ledger and tax 8oftware in December. 15. Jennifer purchased office supplies for $300. She hoped that they would be suíTicient for the íìrst 3 months she waa in busineas. 16 Peggy Roberts was hired as secretary/bookkeeper on December 16. Her salary was to be $1,000 per month, paid bi-monthly. She received her íirst paycheck January 2. 17. Announcements appeared in the local newspaper for the íĩrat two weeka of December to publicize the opening of the íìrm. Jennifer paid the $300 bill on December 20. Jennifer opened for business as planned on December 1, and for the íìrat month she billed clients $1,300 for tax planing Services and $600 for general ledger Services. She collected $750 of the total amount billed in December. 18 Download Ebook Tai: https://downloadsachmienphi.com
Tron Bo SGK: https://bookgiaokhoa.com \ R equired: \ Analyze the above economic events and discuss their eíĩect on Jennifer's fínanci \ position. Think about the following questions: • Was Jennifer better off a t the end of the month th an she was a t tl begỉnning? • How much cash does she have before paying any of the above items? • Can you determ ine how much cash she has a t December 31? • How much income had Jennifer earned for the month? P u rpose o f th e "Jennỉfer W illiam s" Case The íìrst day of class is often nothing more th an a day to m eet the students, an introduce them to yourself and the syllabus. I wrote this case and use it on th íĩrst day or two of the sem ester to get students to begin thinking about topic covered in Principles of Financial Accounting in a way th a t is not intim idating. assume no previous background in accounting. ị I arrange information provided in the case into three categories: cash in, cash out and other items. This form at is easy for students to understand because they hav' all had some experience w ith acquiring and spehding cash. Thé form at alsi provides a springboard for discussion of the other items, which are items th a t wil be later classiíĩed as receivables or payables. I then discuss the accrual method but I do so without using the term accrual. As we discuss the idea of accrual accounting, I go a step íurther and talk about the oíĩlce equipment and the two types of software. The contrasting treatm en t of the software illustrates th a t very sim ilar items may be treated diíĩerently, depending upon intent. However, I đon't belabor this p o in t-I come back to this when W€ study long-lived assets later on in the course. I also don't discuss depreciation; I merely have students allocate the cost of the assets over the periods expected to be benefitted, just as they do with the oíĩĩce supplies. The loan iníbrmation allows me to introduce the computation of in terest on an outstanding balance. I avoid any discussion of am ortization at this point however. Payroll information is kept sim ple-no m ention of tax with holdings is made in the case. I sometimes m ention oíT-handedly th a t of course Peggy won’t receive $500 per pay period because taxes are withhẹld, but a t this point, I don't w ant to overwhelm the students with so much to th ink about. Download Ebook Tai: https://downloadsachmienphi.com
Tron Bo SGK: https://bookgiaokhoa.com Lastly, the initiaỉ paragraph of the caae presents the qualitìcations needed in OTdei to become a CPA. I discuss this brieíly, and also mention that the fifth yeai requirement is on the way or here already, depending upon the State that issues the license. I refer back to this case throughout the semester. I give examples from the case when deííning assets, Iiabilities, revenues, and expenses. I compute the amount ol equity and illustrate what equity would look like under diíĩerent íbrms of business ownership. When we discuss adjusting entries, we prepare the adjustments for December 31. Jennifer's plant assets can be used to illustrate deprẹciation when long-lived assets are covered. ' I have had good experience with the case. Because it is presented in a non- threatening way, students are willing to open up and discuss its various aspects. It has been especially useful when introducing topics at a later point in the course, because students don't immediately "turn off' a new concept or fear its diAĩculty. 20 Download Ebook Tai: https://downloadsachmienphi.com
Tron Bo SGK: https://bookgiaokhoa.com 2 Lesson % 56 I '' oí
Tron Bo SGK: https://bookgiaokhoa.com b alan ce money rem aining in an account after checks are paid (cân đối; bảng cân đối) m inim um b a ỉa n ce - a sum of money th a t the customer m ust keep in his account to avoid paying a Service charge (số cân đối tối thiểu) o u tsta n d in g c h e c k - a check th a t the depositor has w ritten but which has not yet been presented for paym ent (= not yet been cashed) (chi phiếu chưa thanh toán) stop p a y m en t a request th a t a depositor m akes to h e r bank. She asks the bank not to pay a check th a t she has already w ritten. (ngưng thanh toán) Ị ỉ o v erd ra w n - a depositor is overdrawn when he w rites a check for more money th an he has in his account: rút quá số tiền gởi (ngân hàng); ký phát lố (chi phiếu). p e n a lty a sum of money collected as a punishm ent for overdravving an adcount (tiền phạt, bồi khoảng ui ước) N.O.W. a cco im t negotiable order of w ithdraw al account (lệnh rú t tiền đ ể chi trả) n e g o tia b le - said of an instrum ent such as a check th a t m ay be transferred to a third party (có th ể chuyển nhượng) ord er - w ritten instructions to buy, sell ọr pay (lệnh (chi phó...)) MỞ RỘNG to k e e p th e b ook s - to m aintain w ritten records of business transactions ( ghi chép sổ sách (kế toán)) W hen my íĩrm was small I could keep the books myself. c a n c e lle d c h e c k - a check th a t the bank has already paid and recorded in the depositor’s account. These checks are m arked “ paid.” (chi phiếu đã thanh toán) Cancelled checks can serve as records of business transactions. to su b tract th e opposite of “add”; to remove, to take away one sum from another (rút bớt; trừ đi) If you subtract 6 from 10 you get 4. 22 Download Ebook Tai: https://downloadsachmienphi.com