Introduction: To learn a foreign language including vocabulary, grammar and skills such as listening, speaking, reading, and writing successfully… requires many things. One of the best selling mechanics, in our opinion, is the method(PP). The easiest method to succeed is self-study method. In self-study method, learners can both learn by themselves (self-study) and learn from others by asking (mouth), by listening (ear) ), by observing (eyes), by working (hands). From the perspective of the teacher (and student), the only thing we can do is to draw learners a how to study, know how to study according to what the Chinese have taught. : “If you draw people to fish, you will feed them for a lifetime; if you give people fish, you only feed them for a day.” Based on the 1H5W principle (see article “On a method of self-studying medical English”‘ nguyenphuocvinhco2010

yahoo.com.vn), we have the following questions:

What?: What is the biggest challenge that the reader / translator of an accounting (KT), financial (TC), banking (NH) document? What do you learn first to serve as a basis for reading/translating an KT-TC-NH text?

Why?: Why the emphasis on the term ?

How?: How to learn terminology? Is there a method that is handy, easy to remember, and effective?

Where?: From that method, where will we record the term? Arrange them so that they are used in the right context and precisely when needed.

When?: How to properly distribute time? Is it possible to learn the term KT-TC-NH every day (365 days)? If yes, how to learn? What method?

Who?: Who can participate in the learning process? friends? member of family? classmate?

From the above questions, we will build a learning method from the following headings:

1. Terminology: why emphasis on terminology?

2. How to learn KT-TC-NH terms: why rely on letters.

Watching: What is Opening balance

3. Characteristic of the term KT-TC-NH.

4.How to store: build terms in the form of a pocket dictionary.

Terms

Why emphasize the term

Each of the fields of science (technical or social) differs mainly in their vocabulary. This is the most important and basic feature of each discipline and one of the challenges that readers / translators face. Therefore, the study of technical terminology is often emphasized especially in courses in legal, medical, commercial or other technical disciplines. According to Douglas Robinson < 5,146 > , the most frequently asked question in online translator discussion groups such as “Internet`s Lantra -L and Compuser `s FLEFO is: “Do you say X , Y and Z in your language ? How’s the B language?” The same thing happens in online forums about specialized English learning like KT-TC-NH in Vietnam. Questions like: “original cost”, “original documents”, “capital appropriation”, “profit distribution settlement”, “ledger”… are translated into English? Or “due date”, “bank reconciliation”, “black knight”, “arm’s length price”, “Chinese wall”, “red herring” … mean in Vietnamese?

Why rely on letters?

First of all, it must be remembered that in the English alphabet with a total of 26 letters, the terms KT-TC-NH almost start from the letter A to Z.

Wallet; example: 1.account: account 2.bond: bond 3.captital: capital 4.debit: debtor 5.earnings: earned money 6.facilities: loan options 7.gearing: ratio loan 8.hedge: self-insurance 9. interest: interest 10.journey: diary;(accounting) 11.knock: drop in price 12: ledger: ledger 13.margin: rate of return on selling price 14 .negotiate: get money/goods using draft/check 15:overheads: cost; general 16: portfolio: portfolio 17: quotation: quote 18.return: profit 19.securities: stock 20.takeover: takeover; 21.underwrite: outtake 22.variance: difference 23. write-off: write off debt 24 xd : excluding ex dividend 25.yield: income income 26.z-score: z-ratio.

The second is to rely on the alphabet to learn KT-TC-NH terms, learners will benefit from the following advantages:

a. Easily manage the amount of vocabulary (according to the letters: a, b, c, d, e, …).

b. Easy to remember (due to scientific storage).

c. Easy to take out and use when needed (in the form of a pocket dictionary).

d. Use words in the correct professional context and precisely.

According to this method, the letters “a”, “b”, “c”, have words with typical TC-KT-NH meanings.

A:

1.absorb(v), absorption(n) : merge

Ex. The company was absorbed by IBM in 1995

Ex. The mergers they planned to include the absorption of two small banks

2.accelerate(v), acceleration(n) : speed up

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Ex. Wallet; This example was searched by you

Ex. Wallet; This example was searched by you

Note: the wallet; Examples of terms TC-KT-NH can be easily found in 2 Business English dictionaries (Longman and Oxford Publishing House) listed in the reference section below.

3.accept(v), accept(n) : accept

4.account(n), : account, accountant(n) : accountant, accountancy(n) : accountant, accountable(adj): responsible

5.accrue(v), accrual(n) : ascending

6.accumulate(v), accumulation(n) : accumulate; accumulate

7.acquire(v), acquirer(n), acquisition(n) : to acquire

8.advance(v): increase in price, advancer(n) : increase in stock price; price

9.advise(v), advice(n) : notice

10.affiliate (v), affiliation(n) : merger, affiliate(n) : company

11.after-tax(adj) : after paying taxes

12 allow(v), allowance(n): tax free

13.amortize,-ise(v), amortization(n), amortizable(adj) : amortize/repay (debt)/depreciable

14.appreciate(v), appreciation(n) : increase in price

15.appropriate(v), appropriation(n) : distribution

16.arrears(n) : money owed

17.asset(n): assets.

18.audit(v)+(n), ​​auditor(n) : audit

19.avoid(v), avoidance(n) : avoid (tax)

B:

1.back(v) : support

2.backdate(v): to go back to the previous date

3.backlog(n) : backlog

4.backwardation(n) : price difference

5.bail(n)+(v) : guarantee money

6.bailout(n): relief

7.balance(n)+(v) : balance/remaining balance

8.balloon(n): the final wave

9.bank(n): bank

10.bear(n), bearish(adj): ( person ) speculating in the price down , the price trend is down

11.bellweather(n): the leading stock

12.beneficiary(n): beneficiary

13.benchmark(n)+(v), benchmarking(n) : use (what) as benchmark, benchmark

14.bid(n)+(v) ,bidding, bidder: asking price, buy, buyer

15.bill(n): invoice / banknote, billing : invoicing

16.bond(n):bonds

17.book(s): bookkeeping(n)

18.bookkeeping(n): accounting work, bookkeeper: bookkeeper

19.boom(n): outburst, fever

20.bourse: stock exchange

21.broker: broker

22.budget: budget 23.bull: bulls

24.buyback: buyback

25.buyin: buy back / buy hamlet;

26.buyout: buy hamlet;

C:

1.call(n): the part of capital called, call for capital

2.capital(n): capital

3.cash(n): cash

4.charge(n): cost;

5.clawback(n): withdraw, refund

6.clean(adj): clean, not indebted

7.clearing(n): clearing

8.commisson(n): commission

9.commodity(n): goods

10.cost(n): price;a ,cost;

11.credit(n): credit;credit

12.currency(n): currency

13.custody(n): entrustment

D, I, F, G, H… Z are KT-TC-NH words that begin with these letters belong to your collection (corpus).

– Note:

1. The terms KT-TC-NH arranged in order of 26 letters are single words (monophone and polyphonic). Monosyllabic words like “bank”, “bid”…, polyphonic words like “acquisition”, “amortization”…

2. The alphabetical list is a way of remembering as well as a way of learning. However, if the terms above are put into context, for example in a sentence, their meaning will be correct and used in the right context. For example, “advance ” when standing alone often gives many meanings, causing the reader/translator to understand the meaning ambiguously (because a word has many meanings). This word can give the following meanings: 1. move forward; a previous 2. progress 3. give advance (an amount of money) 4. (stock price, currency, commodity ..) increase in price;a . But if put in a sentence and in a “financial” subject, it will give a financial meaning, which is price appreciation.

Wallet; example:

a.Gold prices advanced slightly in early trading

(Gold prices rose slightly in early trading.)

b.Crude oil advanced $2.88 a barrel.

(The price of oil has increased by 2 dollars 88 cents a barrel)

Therefore, in this part, the inclusion of words in the sentence is really necessary. Note some wallets; example in the letters a…

3. Learning vocabulary TC-KT-NH through letters should be combined with derivative words like in wallets; example above because this is one of the ways to expand vocabulary.

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Associative properties : The most common feature in the KT-TC-NH terminology system

According to Business English Dictionary (Longman Publishing House) <7 ,vi >, compound words make up a large part of business English. These compound words are often combined by a noun that indicates a thing / subject in common (typically the word at the end of the group ) and another word / group of words (can be a noun, cum word, ti;); adjectives, adjectives; compound adjectives) that identify a subject about that thing / a part of that subject .For; For example, there are different types of stocks. Shares (shares/stocks) is a word for things/or subjects in common. In English TC there are many types of stocks which different words/ words refer to many of those stocks. Wallet; For example, the word shares will have the following words in English to identify different types of stocks (these words will be sorted by the letters a, b, c …)

4.1.1 The word SHARES and its combinations

1 forward shares: stocks that increase in price

2 blue-chip share : premium stock

3 capital share :………… capital

4 declining shares :………….. discount

5 equity share : …………..usually

6 fully-paid share: …………..paid in full

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7 golden share : …………..gold

8 heavy share :…………..heavyweight

9 income share : ………….income

10 listed share : ………….listed

11 management share : …of the manager

12 new shares : …………..new

13 over-the-counter share :…outside the counter

14 partly-paid share :………….partially paid

15 quoted share :…………listed price

16 red-chip share :…………Hong Kong

17 underlying share :…………base

18 voting share :………….have the right to vote

19 when-issued share :…………when released

4.1.2 Some typical words that start the letters A, B.C….and their combinations

ACCOUNT(S) : ACCOUNT / FINAL REPORT / FINALS

1 abbreviated accounts : brief accounting report

2 adjustment accounts : adjustment accounts

3 annual accounts : annual financial statements

4 appropriation account : t/k allocation

5 approved accounts : the settlement is approved

6 audited accounts : audited settlements

7 balance of payments capital account : t/k balance of payments capital

8 balance of payment current account : t/k current account balance

9 bank accounts: t/k at the bank

10 blocked accounts : t/k blocked

11 call / call deposit account : t/k demand deposit

12 cash account : t/k cash

13 cash management account : t/k manager; cash

14 charge account : t/k buy and sell on credit

15 check / checking / current account : t/k check

16 client accounts : t/k customers

17 club accounts : t/k clubs

18 club accounts : non-commercial accounts

19 company accounts : company accounts

20 consignment account : accounting for consignment goods

21 confederacy accounts : consolidated financial statements

22 credit account : t/k buy and sell on credit

23 current account : current account t/k

24 custodial accounts : t/k entrustment

25 debit account : t/k debt

26 demand account : t/k demand deposit

27 deposit account : t/k term deposit

28 depreciation account : t/k depreciation

29 discretionary account : t/k at your discretion

30 dormant accounts : t/k died

31 drawing account : t/k withdraw money

32 email accounts : t/k email

33 entertainmenttment account : t/k receive guests

34 escrow accounts : t/k kept

35 Exchange equalization account : t/k to stabilize the exchange rate

36 expense account : calculation of public service fees;

37 external account : t/k current balance of payments

38 final accounts : financial statements

39 foreign currency account : t/k in foreign currency

40 group accounts : consolidated accounting report

41 inactive account : t/k not active

42 income and expenditure account : t/k income and expenditure

43 individual retirement account :t/k retirement;

44 instant access account: t/k can withdraw money immediately

45 interim accounts : interim accounting report

46 joint account :t/k joint

47 loro account : t/k loro, third party t/k

48 margin account : t/k margin

49 merchant account : t/k business

50 nominal account : nominal t/k

51 nostro account : t/k nostro / t/k

52 notice account : t/k notice in advance

53 NOW account : t/k NOW

54 numbered account : t/k in number

55 postal account : t/k by post

56 profit and loss account : settlement of profit and loss

57 public account : t/k public

58 purchases account : t/k buy

59 real accounts : t/k about the object

60 sales account: revenue / sales book

61 sales returns account : t/k returned goods

62 savings account : t/k savings

63 sundries account : t/k miscellaneous

64 suspense account : t/k suspended/temporarily

65 vostro account : t/k vostro, t/k

66 account balance: balance t/k

67 account books: accounting books

68 account executives: people who run accounting

69 account manager: you run the accounting

69 payee accounts (only): only pay to t/k beneficiaries

70 accounts payable: amount payable

71 accounts receivable: the amount to be collected

72 account terms: payment term

ASSET(S) : ASSETS

1 capital /chargeable / fixed asset : fixed/long-term asset

2 current / circulating / floating asset : current / short-term / current asset

3 fixed asset : fixed asset

4 frozen assets : frozen assets

5 hard assets : tangible assets

6 intangible assets : intangible assets

7 liquid assets: liquid assets

8assets ; Net assets

9current assets : net future assets

10 operating assets : operating assets

11 intangible assets : tangible assets

12 underlying assets : assets related to securities

13 wasting assets : assets are exhausted / gradually worn out

14 asset-backed security: asset-backed security

15 asset backing: backed by assets

16 asset cover: the collateral level of the asset

17 asset deflation: asset deflation

18 asset inflation: asset inflation

19 asset management: asset management

20 asset mix: investment coordination

21 asset shuffling/chopping: asset shuffling

22 asset-stripping: the purchase of the company, asset-stripper: the purchaser of the asset

23 asset turnover: asset turnover

24 asset value: asset value

25 assets value per share: asset value per share

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BALANCE : BALANCE, BALANCE

1 account balance: balance t/k

2 adverse balance

3 bank balance : balance at the bank

4 cash balance : cash balance

5 credit balance : credit balance

6 debit balance : debit balance

7 negative balance = adverse balance

8 opening balance : opening balance

9 trial balance : check balance

10 balance brought down/ brought forward : balance brought down (for balance)

11 balance carried down/carried forward : balance carried over

12 balance of payments : balance of payments

13 balance of payments capital account : please see from account number 7

14 balance of payments current account : please see from account number 8

15 balance of payments deficit : balance of payments deficit

16 balance of payments surplus : balance of payments surplus

17 balance of trade : balance of trade

18 balance sheet : balance sheet

CAPITAL : CAPITAL

1 authorized capital : registered capital

2 called-up …………. : capital is called

3 circulating……. : working capital

4 core ………….: basic capital

5 debt……………..: loan capital

6 equity …………: common shares

7 fixed……………………: fixed capital

8 flight ……………………: capital flight

9 issued …………. : issued capital

10 loan ………………: loan capital

11 nominal …………..: nominal capital

12 operating …………: working capital

13 ordinary …………..: common equity = equity capital

14 paid-in …………: contributed capital

15 preference …………: preference capital

16 risks ……………………..: risky capital

17 share ……………………: share capital

18 split……………………: split capital

19 tier 1……………………..: tier 1 capital

20 tier 2……………………..: tier 2 capital

21 uncalled………………: uncalled

22 unissued………………: unissued capital

23 venture………………: risky capital

24 working ………….: working capital

The words account, asset, balance, capital…. in the adjective structure; the above-mentioned compound adjectives/compound nouns are nouns that are at the end of the group but at the same time play the role of a little bit; adjectives/nouns come before other nouns. Again the word share will be used as a wallet; illustrative example.

1. share allocation/ allotment: share allocation

2. share capital: share capital

3. share buyback: buy back shares

This is also a feature of the TC-KT-NH terminology system that should be noted because it contributes to the expansion of vocabulary. Therefore, in Section 4.1.2, the words from account number 66, asset number 14, balance number 10…. onwards, we see them at the top of the group that functions as an adjective; adjectives / nouns to describe the words that are at the end of the group such as: account balance, account books, asset backing, asset mix… Moreover, they also come first. in some structures/phrases but there are modifiers in the back like balance brought down, balance of payments. This shows that there are many features in the KT-TC-NH terminology system. Here are some typical words that often appear in the adjective structure; compound adjective/compound noun of the term TC-KT-NH:

A: account, accounting, agent, agreement, allowance, analysis, application, asset.

B: balance, bank, banking, benefit, bid, bill, bond, bonus, book, broker, budget, business.

C: call, capital, card, cash, center, certificate, charge, check, company, contract, control, cost, credit, currency.

D:………….

E:…………..

F:……………………

Conclude

We would like to borrow an adage to end the article here: “All roads lead to Rome”. However, the important thing is which path is the closest, least time consuming and most of all, now we and hopefully you will be able to do something that nearly 30 years ago an old friend did. write me down on a small piece of paper that is now only in my mind; Remember: “In a person’s life, only four things are needed: – plant a tree. – know a song. – has a child and… -writes a BOOKS. If you do the above, you are a happy person and at the same time have written a book for yourself: English-Vietnamese dictionary KT-TC-NH.

References <1> . Alison Pohl (2009), Professional English Accounting, Dong Nai Publishing House.

<2> . Bill Mascull (2002), Business Vocabulary in Use, Youth Publishing House.

<3> . Ian MacKenzie (2009), Financial English, Dong Nai Publishing House.

<4> . Michael McCarthy & Felicity O’ Dell (2008), English Collocations in Use, Dong Nai Publishing House.

<5> . Robinson . D (1997), Becoming a Translator, Routledge.

<6> . Simon Sweeney (2009), Professional English Financial, Dong Nai Publishing House.

Dictionary:

<7> . Longman Business English Dictionary (2007), Longman Publishing House.

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<8> . Oxford Business English Dictionary (2005), Oxford Publishing House.

<9> . Economic-Business English-Vietnamese Dictionary (2000), Nguyen Duc Di and some authors, Science and Technology Publishing House.