Tiếng anh trong tài chánh ngân hàng phần 1

- check for salary given by an employer to someone who works fa him chi phiếu trả lương -the place w here b ank custom ers come to give money to or get money from a teller nơi rút, nhận

M H O I t ẩ l

"Tiếng A nh tr o n g T á i c h á n h A N g á n h à n g " dược viết cho học tin h tin h viền, cùng những người làm việc trong lãnh vực tái chánh vá ngán hàng Cuốn tách dược thiết k ế 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 t h 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 tr o n g T à i C h á n h

& N g â n 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.

9Aầ n 1 : eAC THÚ TVC c PỊCH vụ MẨN HẨM

Bài 1 : QUỸ TIẾT K IỆ M 8

T h ì hiện tại - T h ể p h ủ đ ịn h và câu h ỏ i 14

T hì quá k h ứ - T h ể p h ủ đ ịn h 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 h ì quá k h ứ đơn của động tù bất qui tắ c — 40

Kết hợp câu: câu với hai m ệnh đề — 41

Bài 4 í THẾ CH ẤP - - 46

T hì hiện tại hoàn th à n h -— T 54

S ự tạo thành quá k h ứ p h â n từ - 54

Đọc thèm - Chỉ dẫn th ế chấp - 57

Bài 5 í TÍN DỤNG TIÊU DÙNG-— , 61

Túc từ trực tiếp và gián tiế p 67

Túc từ trực tiếp và gián tiếp trong cùng m ột câu 67

Túc từ trực tiếp n h ư là m ột m ệnh đ ề 68

Đọc thêm - Thẻ tín d ụ n g 71

Bài 6 s DI CHÚC VÀ DI S Ả N - 74

T h ề bị đ ộ n g - 80

Bài 7 : PHÒNG KẾ T O Á N 89

Danh từ không đếm được 95

M m i 2 : TÀI chanh í M ần hàng thế 6101

Bài 9 : DỊCH v ụ NGÂN HÀNG QUỐC T Ế »- 115

T hì tương lai - —-———- -i- i- 123 Be + going tò '+ động tù đơn - 123

Đọc thêm - B ảng 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 (P hần í) - - 144

Từ bất địn h và p h ủ đ ị n h - - - -149

Đọc thềm - T h ị trường chứng khoán N ew Y o r k 154

Bài 12 : ĐẦU T ư (Phần II) 158

Động từ khiếm kh u yết —- —-——- 164

Đọc thêm - Quảng cáo trên tạp chí - 174

Bài 13 : N G H IỆP 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 T Ệ -—- —— — 193

M ệnh đề tính từ-— -— — 200

Vị biến cách và cụm từ bất đ ị n h 201

A P P E N Đ IX — 210

6

SERVING 8 PROCEDURES

(CÁC THỦ TỤC & DỊCH vụ NGÂN HÀNG)

- check for salary given by an employer to someone who works fa

him (chi phiếu trả lương)

-the place w here b ank custom ers come to give money to or get

money from a teller (nơi rút, nhận tiền)

to put money into bank (gởi tiền vàọ ngân hàng)

to tak e money out of th e bank (rút tiền khỏi ngân hàng) money th a t a customer take out of th e bank (tiền gởi) money th a t a customer tak e out of th e bank (tiền rút về)

a customer of a bank who has an account there (người có tài khoản)

a bank form used to order a deposit or w ithdraw al when íĩlled

out by th e customer (phiếu; chứng từ; biên lai) the person who receives and gives out money in a bank (thủ qu

ngân hàng)

to vvTĨte one’s nam e on th e back of a check in order to cash o

deposit it (kí hậu vào hối phiếu; chi phiếu)

a small book th at records a depositoi^s account It shovvs her deposit,

withdrawals and interest payments by the bank (sổ tiết kiệm)

a statem en t or record of money th a t th e bank owes a depositor; a

record of a depositor’s deposits and w ithdraw als (tài khoản)

term -d ep o sit a cco u n t - an account in which th e depositor agrees not to

w ithdraw his money for a period of tim e (tài khoản

o p e n an a c c o u n t - to begin depositing one’s money in a bank (mở một

c lo s e an a c c o u n t - to w ithdraw all of one’s money from th e bank (khóa

sổ một tài khoản; đình chỉ một giao dịch)

te r e st - paym ent by th e bank for th e use of a depositor’s

money (tiền lãi)

r ty - one of th e people in terested in a contract; one of the

depositors in a jo in t account (bên ký hợp đồng)

- to w rite one’s nam e (ghi; ký tên)

Please sign on th e la s t line of th e slip

- a person’s nam e w ritten by him self (chữ ký)

The bank requires the depositor’s signature for all withdraw als

- am ount or percentage (%) (tỷ suất)

“W hat is the current ra te of in te re st on savings accounts ?”

“The bank pays 5 Vố% in te re st a year”

Term -deposit accounts pay h igher in te re st rates th an regular savings accounts

Com puter

to accom m

odate-an eẳectronie machino that do— dỉHlcolt

operationa and that haa a meraory (máy vi tinh)

Modern baakinc depeoda oo computera to complex operationa.

to take care of, attand to, halp (làm tho thích hợp; giúp đg

The asseta of out bank a n over $10,500,000;

money owed by a company or bank (nợ; tái tàn nợ)

a statement of a company*a aaaata and liabiliti— (bảng cát

to have to pay money (thiếu nợ).

being able to pey alỉ tnooey that you owe (có khả nũng trả nợ)

Since his firm'a useta equal the liabiliti—, his firm is aolvent

0 LựA CHỌN CÂU ĐỨNG NHẤT

1 An account that two or more people hold ia a

a) joint account b) term-depotit account c) tavingt account

2 In order to withdraw money the bank requir— your _

a) depositor b) interest c) ềignature

3 The bank records aỉl tranaactiona of an account in the customeKe

a) uiithdraival slip b) astett c) pattbook

4 Many banks work with ao many diíĩerent cuatomers and accounta that need _ to record all tranaactiona.

a) dcposit BỈipt b) computera c) portiea

5 You have t o your check in order to caah it.

ữ) ivithdrau) b) endorat cj occommodate.

III

ì

A BANKING MANAGER SPEAKS

■ ỉ ' .1 1 > * ’ / > í ' ; > ? '■ i 1 ,'i '

(NHÀ QUẢN LÝ NGÂN HÀNG CHUYỆN TRÒ)

My nam e is Ja n e Carson and I’m th e 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 th e b ank rem ains open until 6:30 in th e evening

Friday is our busiest day Many people get th eir 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 h ard to reduce th e am ount of tim e th a t customers have to w ait for Service We have m any signs to rem ind people th a t they need th eir passbooks for all transactio n s and th a t they m ust íill out th e ir deposit

or w ithdraw al slips completely If our depositors cooperate w ith us we can accommodate th em w ith as few delays as possible

'Of course, people do forget The tellers inform me th a t m any custom ers still forget to endorse th e ir checks or try to open or close jo in t accounts w ith th e signature of only one of th e parties But I hope th a t my program of inform ation for custom ers will reduce such delays

B anking has changed a lot in recent years Computers now do much of th e work th a t th e tellers used to do As computers improve, they are able to accomplish more diíĩlcult task s and they help us serve our custom ers better

A nother im portant change in banking, especially for savings banks, are the

m any d iữ eren t term -deposit accounts th a t are now available to our customers Since these certiíĩcates of deposit offer very high in te re st rates they help a ttra c t depositors to our bank I make sure th a t my staff always has th e la te st inform ation about these accounts so th a t th ey 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 th e country are having diíĩĩculties, my b ank has more assets th a n liabilities We are solvent and growing The num ber of custom ers we serve has increased th is year and I expect th a t it will continue to grow in th e future

1

TRẮC NGHIỆM

%

a) D ựA TRÊN BÀI ĐỌC, L ựA c h ọ n c â u đ ú n g h o ặ c s a i

1 J a n e C arson’s bank closes a t 3:00 P.M on Fridays

2 Fridays are very busy days a t J a n e C arson’s bank

3 Ms Carson has an iníbrm ation program for customers

4 Computers and term -deposit accounts have brought changes to bànks

5 Ja n e C arson’s bank has more liabilities th a n 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 custom ers cause delay?

5 W hat does a depositor have to do open or close a jo in t account?

6 W hy are computers im portan t to a bank?

7 How do term -deposit accounts help a bank get new customers?

8 W hy does th e bank m anager w an t h e r staff to have th e la te s t inform ation on term -deposit accounts?

9 How much money does Ja n e C arson’s b ank have in assets?

10 W hy is Ms C arson hopeful about th e íuture of h e r bank?

c) BỔ SUNG THÊM

M ake a list of th e m ost im p ortant aspects of Ja n e C arson’s (liệt kê những công

việc quan trọng nh ấ t của Jane Carson)

12

2 customer of a bank b jo in t account

3 person’s vvritten name c rate

8 money in the bank h depositor

) VIẾT LẠI

Viết lại những câu dưới đây khi được th ay th ế những từ gạch dưới bằng những

từ mới trong bài

Ví dụ: Please w rite th e necessarv iníorm ation on th is form

— > Please fill out th is form

1 Please w rite vour nam e on th is slip

2 The bank tries to tak e care of all its depositors

3 I m ust take out fífty dollars today

4 Please sign the back of th is check

5 Which bank oíĩers a h igher percentagẹ of interest?

fĩll out a deposit slip?

► have a saving account?

close an account?

go to th e bank on Mondays?

0 THựC HÀNH CẤU TRÚC

a) C h u y ển th à n h th ể p h ủ đ ỉn h (th êm d o n ’t h o ặ c d o e s n ’t)

Ví dụ: M ary works in a bank —> M ary 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 à n h c â u h ỏ i ở b à i tậ p A (sử d ụ n g d o hoặc does)

Ví dụ: M ary works in a bank —> Does M ary work in a bank?

14

THỂ PHỦ ĐỊNH VÀ CÂU HỎI Ở THÌ QUÁ KHỨ ĐƠN

w ithdraw any money

open a savings account forget to endorse th e check have a good day

Did

IYouHesheWeTheyThe m anager

bring th e passbook?

get th e necessary signatures?

m ake a deposit?

speak w ith th e teller?

deposit la s t weék’s paycheck?

:) Đ ổ i n h ữ n g c â u dưới th à n h th ể p h ủ đ ịn h ở th ì quá k h ứ

Ví dụ: M ary worked in a bank > M ary didn’t work in a bank

1 The customer deposited a lot of money

2 Mrs Allen closed h e r account

3 The depositor endorsed his paycheck

4 Mr Robinson’s wife signed th e slip

5 The computers caused a delay

d) Đ ổi n h ữ n g c â u ở b à i tậ p A th à n h c â u h ỏ i ở th ì quá k h ứ

Ví dụ: Mary worked in the bank —> Did M ary work in a bank?

tried to open a savings account.

vvanted to acconưnodate all th e customers.forgot to £111 out the slip

close two of th e windows

endorse his paycheck »

b) T h ay t h ế h ìn h thứ c fe e l lik e c ủ a h ìn h thứ c w a n t to

Ví dụ: I w an t 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 m anager

3 He đoesn’t w ant to go to th e bank

4 Mrs Allen doesn’t w ant to.vvaịt Ịong

5 The teller w ant to re s t th is weekend

c) T h ay t h ế h ìn h thứ c m u st b ằ n g ’d b e tte r h o ặ c h ad b e tte r

Ví dụ: You m ust speak to th e m anager > You’d b etter speak to th e m anager

1 They m ust fíx th e computers

2 You m ust open a new account

3 They m ust acconunodate all th e ir customers

4 The b ank m ust raise its in te re st rates

5 The m anager m ust open two more windows

16

Bây giờ hãy giải thích những điều dưới đây cho th â n chủ của mình:

1 Why there is a delay

2 W hat a teller does

3 Which type of account pays higher in te re st rates

Open Your M ind to The

INTR'

T U : r \ / í n : í V i í Ị i Mi\1

OĐUCTORTT AƯUƠCÍSỉTING: JE N N IF E R

A CASE FOR

WILLIAMS, c P.A - OPEN FOR B U SIN E SS

lAíter 5 years of working w ith a Big 6 Accounting íĩrm , Jen n ifer W illiams decided

to open h e r own accounting practice She had a college degree in accounting, had passed the CPA exam, and had h e r CPA license Several of h e r college friends had established businesses and had indicated th a t th ey w anted Jenn ifer's assistance in their íĩnancial m atters

She planned to open h e r oíĩice on December 1, which would give h er a m onth to get the oíĩĩce set up before th e traditional accountants' "busy season" from Jan u ary

1 to April 15, when individual income tax retu rns were due

Jennifer had been saving for th e p ast few years, and had accumulated $5,000 to sta rt h er firm An old college classm ate who was a loan oíTicer a t F irs t N ational Bank had arranged a loan for an additional $15,000 to purchase equipm ent and 'urniture for th e oữĩce and to m eet expenses until fees began Corning in The interest rate on the loan was 8%, and paym ents of $450 per m onth were to begin )n ơanuary 3

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.

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

\ R equired:

\ Analyze the above economic events and discuss th eir eíĩect on Jen nifer's fínanci

\ position T hink about th e following questions:

• Was Jenn ifer b etter off a t th e end of the m onth th a n she was a t tl begỉnning?

• How much cash does she have before paying any of th e above items?

• Can you determ ine how much cash she has a t December 31?

• How much income had Jen n ifer earned for th e m onth?

P u rp o se o f th e "Jennỉfer W illiam s" Case

The íìrs t day of class is often nothing more th a n a day to m eet th e students, an introduce them to yourself and th e syllabus I wrote th is case and use it on th íĩrs t day or two of th e sem ester to get students to begin th in k in g 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 th ree 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 th e other item s, which are item s th a t wil

be late r classiíĩed as receivables or payables I then discuss the accrual m ethod but I do so without using th e term accrual

As we discuss the idea of accrual accounting, I go a step íu rth er and talk about the oíĩlce equipm ent and the two types of software The contrasting tre a tm e n t of the software illustrates th a t very sim ilar item s may be treated diíĩerently, depending upon intent However, I đon't belabor this p o in t-I come back to th is when W€ study long-lived assets later on in th e course I also don't discuss depreciation; I

m erely have students allocate the cost of th e assets over the periods expected to be benefitted, ju st as they do w ith th e oíĩĩce supplies

The loan iníbrm ation allows me to introduce the computation of in te rest on an outstanding balance I avoid any discussion of am ortization at this point however

Payroll information is kept sim p le-n o m ention of tax w ith 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 th e students with so much to th in k about

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

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

c h e c k in g a cco u n t - funds th a t a customer has on deposit He uses th is money

to pay th e checks th a t he writes (tài khoản chi phiếu)

dem and d ep osỉt - a customer can withđraw the money in a demand deposit

vvithout waiting for a period of time (tiền gởi không kỳ hạn)

co m m ercia l b an k - a bank chartered by the national government or a State

governm ent (in the U.S) Commercial banks specialize in loans and demand deposits, and serve business and

industry (ngân hàng thương mại)

transaction

reco rd

- a business deal, arrangement, or activity (giao dich; nghiệp vụ)

- a w ritten account serving as a rem inder or as evidence of a

- to be in charge óf, direct, m anage (quản lý)

Service c h a rg e - a fee th a t a bank gets from a depositor for the bookkeeping

involved in adm inistering a depositor’s account (phí dịch

vụ; thủ tục phí)

m onth ly s ta te m e n t- a record th a t the bank sends each m onth to checking

account holders th a t lists all checks th a t the bank has paid

and all deposits th a t th e customer has made (bản lượt kê

trương mục cuối tháng; bản kết toán cuối tháng)

money rem aining in an account after checks are paid (cân

đối; bảng cân đối)

a sum of money th a t th e customer m ust keep in his account

to avoid paying a Service charge (số cân đối tối thiểu)

a check th a t th e depositor has w ritten but which h as not yet been presented for paym ent (= not yet been cashed)

(chi phiếu chưa thanh toán)

a request th a t a depositor m akes to h e r bank She asks th e bank not to pay a check th a t she has already w ritten

ỉ

a depositor is overdrawn when he w rites a check for more

money th a n he has in his account: rút quá số tiền gởi (ngân

hàng); ký p h á t lố (chi phiếu).

a sum of money collected as a punishm ent for overdravving

an adcount (tiền phạt, bồi khoảng ui ước)

n eg otiab le o rd er of w ith d ra w a l account (lệnh r ú t tiề n đ ể

chi trả)

said of an in stru m en t such as a check th a t m ay be

tra n sfe rre d to a th ird p arty (có th ể chuyển nhượng)

w ritte n instructions to buy, sell ọr pay (lệnh (chi phó ))

MỞ RỘNG

to m ain tain w ritten records of business tran saction s ( ghi

chép sổ sách (kế toán))

W hen my íĩrm was small I could keep the books myself

a check th a t th e b ank h as already paid and recorded in the

depositor’s account These checks are m arked “ paid.” (chi

ph iếu đã thanh toán)

Cancelled checks can serve as records of business transactions

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

the persoủ who will receive thẹ sum of money that a check

is vvritten for The paýèe’s name appears on the check after

the words “pay to the order of.” (người thụ hưởng)

The payee’s must endorse his chèck in order to receive his money.

saỉd of a checking account balance that is too smalỉ to

coVer a c h e c k that the account holder has written (ngân

quỹ không đủ)

If you balance is $200.00 and you write a check for

$300.000, you are overdrawn You have insuíĩlcient funds for the payment of thé check.

• every week (hàng tuần)

■ every three months (a q u a rter = a quarter of a year)

(hàng quý) „

■ every ỳear (also: a n n u ally) (hàng năm)

■ the smallest amount (mức tối thiểu)

■ the largest amount (mức tối đa)

THựC HÀNH TỪ VựNG

0 LựA CHỌN CÂU ĐÚNG NHAT

1 The bank charges a _ to cover th e cost of bookkeeping

2 I wrote a check for more money th a n I have in my account

3 The m onthly sta te m e n t gives you a record of all the of yourchecking account

4 A check th a t can be signed over to a th ird p arty i s _

5 “You are allowed to write up to ten checks without a Service charge.”

“ T h at’s all? You m ean ten checks is t h e _ ? ”

CHECKING ACCOUNTS

(TÀI KHOẢN CHI PHIẾU)

In th e U nited S tates, checking accounts are available only a t commercial banks Commercial banks specialize in demand déposits, such as checking account

A checking account is money th a t a customer deposits is order to use th a t money to

w rite checks Savings accounts pay the đepositor in te rest but checking accounts do not In fact, checking account customers pay th e bank a Service charge for the bookkeeping involved in adm inistering the account

The method of recordkeeping is also d iííerent in savings accounts and checking accounts A depositor m ust p resent his passbook for any savings account transaction The bank records these transactions in the depositor’s passbook Checking account customers, however, do not have passbooks They them selves record the amounts of th e checks th a t they vvrite and they receive a monthly statem en t from th e bank This statem en t lists all the checks th a t the bank paid

24

and all depoúta that tha Account holder made during the month The bank usually aends the statements with the customer’s cancelled checks The cuatomer then compares the balance on the statement with the balance in his own records by

■ubtracting the total of his outstanding checks.

There are other fees that the bank may collect from checking account holders For instance, banks charge a fee for stopping payment on a check When a depositor decides that he doesn’t want the bank to pay a payee, but he has already written a check to that person, he may give the bank the 3top payment order The bank will then refuse to pay this check, and charges the depositor a fee Banks also change a depositor a fee when he is overdrawn A depositor is overdra\vn when he writes a check for more money than the balance in his account The bank marks the check “ insuíĩìcient funds,” retums it, and charges a penalty for it In everyday language we say that a check returned for insuíTicient íunds has “bounced”.

Recent changes in banking regulations have aỉlowed savings banks to oíTer negotiable order of withdrawal accounts These accounts, called N.O.W accounts, are very similar to checking accounts but they pay interest like savings accounts The depositor can write withdrawal orders against the balance in the account The withdrawal orders look like checks, and depositors receive a monthly statement 8ummarizing deposits and withdrawals These is often no Service charge if depositors keep a minimum balance in their accounts Commercial banks also ofFer N.O.W accounts.

As far as checking accounts go, the diíĩerenche between savngs banks and coomercial banks is grơi smaller in the u.s.

TRẮC NGHIỆM

a) Dựa trê n b ài đọc, lựa ch ọ n câ u dứ ng h o ặ c sai:

1 Checking accounts are available at savings banks.

2 Both checking accounts and savings accounts pay interest.

3 Checking account holders receive a monthly statement from the bank.

4 There is no fee for a stop payment order.

5 N o.vv accounts are not available at savings banks.

“W hen did she

Ví dụ: I work here — > I worked here

1 J o h n and M ary leave th e ir house a t 2:30

2 They go to th e bank

3 They w ithdraw money from th e ir savings account

4 The telle r givers th em th e ir money

5 They say “ th a n k you” to her

b) Đ ổ i n h ữ n g c â u d ư ớ i đ â y s a n g th ể p h ủ đ ịn h ở th ì q u á k h ứ

Ví dụ: I worked here —> I didn’t work here

1 H e felt like restin g all day

2 She kep t a large balance in h e r account

3 I got my m onthly sta te m e n t yesterday

4 They íbrgot th e ir passbook again

5 You w ent home early

c) Đ ổ i n h ữ n g c â u ở b à i tậ p B s a n g c&u h ỏ i ở th ì q u á khứ.

Ví dụ: I workeđ here —> Did I work here?

28

d) B ạn là thủ quỹ m ột n g á n hàng Giám đ ốc m uốn h ỏi bạn nhữ n g v iệ c dả xảy ra tron g quá khứ.

’ Ví dụ: “ Did you work h ard today?"

f “No, I worked hard yesterday."

1 Did Mr Jones w ithdraw money today?

5 2 Did you speak with Mrs Green today?

3 Did you to go lunch at 12:00 today?

4 Did you come to the bank early today?

5 Did you get your paycheck today?

I

0 XẨY DựNG CÂU

i) Thêm giđi từ th lch hợp ch o nhữ n g câ u dưđi dây.

1 You m ust compare your íĩg u re s the íigures on the bank’s statem ent

2 I have decided _ opening (= not to open) a new account

3 The bank charged me a fee th e stop payment order

4 Customers may w rite c h e c k s the money on deposit in th e ir accounts

5 If you subtract 4 0 70 you get 30

Ỉ C họn lựa d ể h o ả n th iệ n c ă u đ ú n g n h ấ t dưđi đây.1 The bank re íu se d _ th a t check

ĐÀM THOẠI• ừ: 1 <

VỚI NỘI DUNG:

a) B ạn là k h á c h h à n g m ộ t n h à b ă n g G iải th íc h ch o b ạ n b è về:

1 W hy you opened a N.O.W account

2 W hy your check bounced

3 W hat you do to balance your checking account

¥

- >

b) B ạ n là m ộ t n h â n v iê n H ãy g iả i th íc h ch o m ộ t k h á c h h à n g về:

1 How she can stop paym ent on check

2 Why he has to pay a Service charge on his checking account.

3 How she can avoi paying a Service charge on her N.O.W account

(LỆN H RÚT TIỀ N )

Bây giờ bạn đã hoàn th iện bài học về “tà i khoản chi phiếu” Bạn có k h ả năn g đọ< chính xác yết th ị “Lệnh rú t tiề n ” tại Ngân hàng Brookline Savings Đầu tiên, họ< những từ và cụm từ dưới đây

to c o m p o u n d in te r e s t - to calculate in te re st on th e basis of th e original deposi

plus in te re st previously earned (tính lãi kép)

F e d e r a l D e p o sit In su ra n ce C orp oration , D e p o sit In su ra n ce F un d o

M a ssa c h u se tts - governm ent agencies th a t insure th e deposits held by bankì

(Công Bảo H iểm Tiền Ký Gởi Liên Bang, Quỹ Bảo H iểm Tiền Ký Gở

M assachusetts)

c y c le - a íĩxed period of tim e (chu kỳ)

p e r so n a l c h e c k - a check w ritten by an individual (th a t is, not a company o

business check)

30

u n c o lle c te d funds - checks deposited in an account that have not yet been paid

by the bank they are drawn on (quỹ chưa thu)

reaerve C red it - an automatic loan (khoản vay tự động)

Caced w ith u n e x p e c te d bills- owing money you did not think you would have to

pay (tièn đáo hạn không được chi trd) purchaaing p o w er - having enough money to buy certain items (mãi lực)

aubject to c o lle ctỉo n - a check that is accepted subject to collection will be

credited to your account only aíter your bank has received

payment from the bank that the check is dravvn on (phụ

thuộc vào sổ thu tiền)

the clearing of a check is its collection and fmal payment

(thanh toán; quyết toán)

a day when banks and oữlces are open (ngày làm việc)

to speak with, talk to, get advice from (tư vấn)

to com in, visit (đến thăm) before (trước đây)

a balance of $10.00 is maintained The interest is compounded continuously, paid monthly, Emd all deposits are insured in full by the Federal Deposit Insurance Corporation and the Deposit Insurance Fund

of Massachusetts A variety of check styles are offered and your canelled hec are returned each month with your monthly statement.

What d o e s a NOW C h eck in g A cco u n t cost?

Your NOW Checking Account is absolutely free of Service charges

if you maintain a $200 minimum balance in your account at all time.

SERVICE CHARGES:

If * your balance drops below $200 a t any tim e during th e sta te m e n t cycle, you will be charged a $2.00 m onthly m aintenance fee and 15 cents for each check paid during th e cycle

PERSONAL CHECK CHARGES:

We will provide your físt fifty checks free The p rin tin g for additional checks (minimum order 200 checks) will cost you only about

$3.85 You can expect delivery of your checks about two weeks after

T here is a $5.00 charge for Stop Paym ent requests and a $7.50 charge for item s returneđ due to insuíĩĩcient funds or uncollected funds There is also a $1.00 charge for returned checks deposited to or cashed against your account

H ow ca n I g e t e x tr a m o n e y w h en I n e e d it?

If you apply and qualiíy, your NOW Checking Account can have a built in line of credit I t’s called Reserve Credit, and it’s a íeature th a t allows you to w rite checks larger th an your balance

There’s no charge until you use it, and we th in k you’ll fĩnd it’s a valuable Service to have when you’re faced w ith unexpected bills or when you

w ant to have a little extra purchasing power It’s also great protection against accidentally overdrawing your NOW Checking Account

W hy a NOW C h eck in g A ccount?

Why not? A NOW Checking Account works exactly like a regular checking account except it pays you 5% in te rest on th e balance The NOW Check Account (NOW stand s for Negotiable O rder of

W ithdraw al) was developed in 1972 rig h t here in M assachusetts

H ow s o o n w ill c h e c k s d e p o s ỉte d to m y a c c o u n t b e a v a ila b le for w ith d r a w a l?

Checks deposited to your accounts a t Brookline Savings B ank are accepted subject to collection and íĩnal paym ent by th e bank on which they are draw n Although you begin earning in te rest on th e day of

deposit, please allow 5 business days for these item s to clear through out-of-state bank, before you attem p t to w rite checks on the funds.

H ow ca n I av o id th e p rob lem o f u n c o lle c te d fu n d s in m y NOW

C h eck in g A ccount?

If you are a Reserve Credit customer, we will pay checks against uncollected funds in your NOW Checking Account up to th e available credit on your line

A nother way to avoid uncollected funds problems is to m aintain a savings account w ith a collected balance suíĩlcient to cover any check deposit you m ay m ake to your NOW Checking Account

Should you have a question on th e availability of funds on a particular deposit item , please consult a m anager prior to your transaction

Your cooperation and assistance will help us provide you with our most eíĩicient Service.

c h a n g ỉn g w ith th e tim e s

M em ber FDIC/DIF

0 TÌNH HUỐNG

a) G iả s ử b ạ n là m ộ t n h â n v iê n củ a n g â n h à n g B ro o k ỉn g S a v in g s T rả lời

n h ữ n g c â u h ỏ i dưới d â y c h o k h á c h h à n g

1 How do I apply for a N.O.W account?

2 How much in te re st do I e a m on my balance?

3 W hat is Reserve Credit?

4 How long does it tak e for a check draw n on local bank to clear?

/ b) B ạn là giám dốc n g ân h àn g B rookline Savings G iải th ích k h ách h à n g về:

1 The cost of a N.O.W account

2 W hat charges m ight arise for th e customer

3 How long it takes for checks th a t a custom er deposit to be available for w ithdraw al

4 How th e custom er can avoid th e problem of uncollected funds in his account

(

34

money that One party gives to another to use temporarily

(tién cho vay)

the section or division of a bank that takes care of loans

(phòng tín dụng)

oSícer of the bank who interviews people who want to

borrow money (co quan tín dụng)

the ííom that a customer íĩlls out when he wants a loan

(xin cho vay)

at the present time, at this moment (hiện tại) valid, currently in use (hữu hiệu)

ch a r g e a c c o u n t

.1 ' -ị

- an account th a t allows a custom er to get m erchandise or

Services im m ediately, put pay la te r (khoảng thiếu chịu)

c h a r g e c a rd

ỹ Ị

- a piece of plastic w ith th e nam e of th e charge account

holder and his charge account num ber The account holder

p rese n ts th is card when he uses his charge account to buy

som ething (thẻ trả tiền)

to le n d - to perm it someone to use your money tem porarily w ith th e

und erstanding th a t she has to re tu m it (cho vay; mượn)

I need to borrow some money Can you lend me $100.00? The p arty who lends th e money th e le n d e r The p a rty who borrows th e money is th e b o rrow er.

P rin cip a l

The term of th e loan is th ree years

- th e am ount of money th a t th e lender lends to th e borrovver

(tiền vốn)

P aym ent are due on th e íĩrs t of everym onth

to d e fa u lt - not to pay money th a t is due (vỡ nợ; vi ước)

to t a k e p o s s e s s io n o f - to become th e owner of, to tak e property from an o th er'

person (mất quyền sở hữu)

to p a y o ff

d e b t

If you default on your car loan th e bank will tak e possession of your car

- to íĩnish paying back (thanh toán dứt)

- money th a t you owe (nợ; tiền nợ)

to c o m p u te - to íigure, to calculate (tính toán; ước tính)

t e n u r e

The bank computes in te rest paym ents on th e Principal

- th e term of th e loan (thời hạn)

Long-term loans may have a tenure of ten years

ì

36

th e amount, type and term of loans th a t th e credit departm ent of a bank decides th a t it can offer a customei

(đánh giá khả năng chi trả)

lender (người cho vay) borrower, someone who has debts (người mắc nợ)

THựC HÀNH TỪ VựNG

0 LựA CHỌN TỪ ĐÚNG ĐE h o à n t h i ệ n c â u d ư ớ i đ â y

1 If you need money I c a n _ you some

2 When my friend needed a loan he oíĩered th e bank his house a s

3 Jam es has not paid back two loans He m ust have a terrible

4 If y o u your car loan, the bank will take possession of your car

5 In order to calculate th e m onthly paym ents on your loan, th e bank adds th e

in terest to the _ and divides the total by th e num ber of m onths

John Baker là trưởng phòng tín dụng của ngân h àn g Denver ở Colorado Stanley

Fanelli có một cuộc hẹn với anh ta để hỏi về việc vay mượn Anh t a cần tiề n để mua một chiếc xe hơi mới

Mr B Hello, Mr Fanelli Please have a Seat W hat can I do for you to day?

Mr F I w an t to borrow some money to buy a car A íriend of m ine, Ja ck

Richardson, bought a new car la st week He told me th a t he got his loan here

Mr B Oh yes I rem em ber him I was th e loan officer who spoke w ith him

Mr F He said th a t you were very helpíul I know very little about loans and I

hope you can explain things to me

Mr B I will certainly try W hat questions did you have for me?

Mr F F irst, I w an t to know if loans for buying cars are commercial loans or

personal loans

Mr.B N either, Mr Fanelli TheyVe auto loans A commercial loan is

Principal th a t banks lend to businesses Personal loans are m ade to ỉndividuals, but not for buying cars

Mr F W hat about in te re s t rates?

Mr B The rate of in te re s t currently in eífect on auto loans is 16%

Mr F For how long will I have to m ake m onthly paym ents?

MR.B T he te rm of th e loan is th re e years So th e re will be 36

m on thly pay m ents

Mr F Do I have to give th e bank any collateral?

Mr B The car serves as collateral If you default, th e bank can take

possession of th e car The bank also checks your credit íìle to m ake sure th a t you always paid back your loans in th e past Do you have any charge accounts?

Mr F My wife and I bought our furniture w ith out charge card and we even

used it to buy airplane tickets for our vacation in Caliíornia la st year

We paid off both those debts promptly

Mr B T h a t’s very good I assum e th ere will be no problem But th e íĩr s t th in g

you have to do is ílll out th is loan application

Mr F T hank you very much 111 s ta r t rig h t now

TRẮC NGHIỆM

a) D ự a v à o đ ô i th o ạ i t r ê n , tìm c â u đ ú n g h o ặ c sa i:

1 Mr Fanelli needs a loan to buy his new car

2 A teller gave him th e loan

38

3 Car loans are personal loans.

4 The tenure of auto loans ia th ree years

5 Mr Fanelli doean’t have any charge account"

b) Trả lởi những câu hỏl sau:

1 Which p a rt of the bank takes care of loans?

2 W hat do you have to fill out if you w ant a loan?

3 How did Mr Fanelli learn about loans?

4 W hat kind of loan is a commercial loan?

5 Will Mr Fanelli make monthly payments?

6 W hat is th e current rate of in terest on car loans?

7 How does Mr Fanelli’s new car serve as collateral for th e loan?

8 How does the bank decide w hether or not to give Mr Faneili a loan to buy a new car?

9 W hat did Mr Fanelli and his wife use th e ir charge card for?

10 Did Mr Fanelli and his wife pay off th eir debts in th e past?

9 rooney you owe

10 not pay off

Ví dụ: She took out a loan for $10,000.

T h e of h e r loan was $10,000 Answer: Principal

1 T he b an k checks iníbrm ation about borrowers

T he b a n k checks borrovvers’

2 I can buy th in gs a t th e sto re with my charge card

I have a a t th e store

3 A t la s t I don’t owe th e b a n k an y m ore money ,

I QUÁ KHỨ ĐƠN CỦA ĐỘNG TỪ BAT q u i t ắ c

b) Tìm những từ trong bài đ ể hoàn th iện các câu dưứi đây.

m ake m ade Jo h n B aker m ade a lot of money last vear

m ean m eant H e m ean t th e applied for a loan

take took The ban k took possession of th is car

teU told The employee told m e th e current ra te of ỉn terest

th in k thought I thought i t was diíĩicult to get a loan

40

II KẾT HỢP HAI MỆNH ĐỀ t h à n h m ộ t c â u

I know something He works in a bank —> I know (that) he works in a bank

He sees something They have a new car —> He sees (that) they have a new car

seeknow

I

th in k

<

believe guess suppose say

me an hope '

> (that) they bought a car.

THựC HÀNH CẤU TRÚC

a) Đ ổ i n h ữ n g c â u dưới t h à n h t h ể k h ẳ n g đ ịn h v à p h ủ đ ịn h ở t h ì q u á k h ứ

Ví dụ: I see Bill ~> I saw Bill

- > I didn’t see Bill

1 Bill buys a new car

2 The bank lends him th e money

3 He tells me about it

4 He m akes a paym ent every month

5 He pays off th e loan in your years

I know th e loan d epartm ent is closed

In te re st rates are high We believe it

AI defaulted on his loan M ary said th at

The Browns are not in debt Everyone supposes so

You have íĩlled out your loan application I see th at

You have enough iníbrm ation Do you m ean that?

c) V iế t lạ i m ỗ i c â u h ỏ i v à t r ả lờ i t h à n h c â u đ ơ n có h a i m ệ n h đ ề

Ví dụ: “ Does Nancy have a new car? ”

“ Bill says so.”

—> Bill says (th at) Nancy has a new car

1 “ Are in te re st rate s high for car loans? “

“ I guess so.”

2 “ Do George and E llen have a good credit rating? “

“ The bank th in k s so.”

3 “ Do they need a loan?”

“ I suppose so.”

4 “ Is it easy to open a charge account?”

“ We hope so”

5 “ Does th e bank ask for collateral for commercial loans?”

“ They know so.”

d) H o à n t h i ệ n c á c c â u dưới đ â y D ự a th e o c u ộ c đ ố i t h o ạ i t r ê n ; th ê m

n h ữ n g t ừ n ế u c ầ n th iế t

Ví dụ: Bill/see/Stanley/buy/new car

—> Bill sees th a t Stanley buys a new car

1 Stanley Fanelli/say/bank/lend him/money

2 Stanley/think/be complicated/to get a loan

3 Jo h n Baker/explain/be easy/to get a loan

2 Banks lend m o n ey _ businesses and private individuals

3 You can get a personal lo a n 15% interest

4 He’s th in k in g _buying a new car

5 Did you pay for th e hotel ro o m your charge card?

42

b) Lựa chọn các hlnh thức động từ đ ể hoàn th iện các câu sau.

5 I asked th e teỉle r things

a) to explain b) for explaining

c Thay đ ổi vị trí những từ gạch dưứi tron g cá c câu sau:

Ví dụ: She works in th e b an k for savings —> She works in a savings bank

1 I w anted a loan for a car

2 I íilled out an applỉcation for th e loan

3 I asked about th e rate s of in terest

4 The b an k checked th e íile on my credit

5 They gave me a loan for th re e vears

ĐÀM THOẠI

Với n ộ ỉ dung:

1 Giải th ích cho khách h àn g về việc cô t a muốn vay tiề n để m ua xe hơi

2 Thảo luận về sự kh ác n h au giữa các loại tiề n gỏi tạ i n gân h àn g của bạn

Qpen Your M ind to The World o f Banking & Accountinẹ

DEAD ACCOUNTS

In beginning accounting courses, students oíten have diHĩculty rem em bering or even learning which accounts have a norm al debit or credỉt balance So to help my students rem em ber this, I explain to th em th a t "DEAD" accounts aỉways have a debit pỉus norm al balance The "DEAD" accounts are