Thuat ngu kinh te thuong mai

htat ky ke town ten chung cap lL4'i, tap sit C:ii nli n Vin hoc tho tan Anti 1.016kg tin thing that pao 453.593g sti hoc Ming; hang chii ttt each phap nhan; cong ty trach nhiem hRu han a[r]

LOINOIDAU Ngay viec sit dung tieng Anh lanh vitc thudng mai da tra met nhu cau thief yeu doi vdi hAu het cac cong thutdng ky nghe gia va cac nhan vien lam viec tai cac cong ty nufdc ngoai, nhuhg de sit dung chinh xac va thao cac Qf ng , thuat ngi"i cung nhuf nhi ng mau cau chuan miic tieng Anh thufdng mai la dieu khong de dang lain Nhhm gidp cac ban phan nao khac phuc dieu va cling khong ngoai muc dich gidp trau doi von kien thitc tieng Anh cAn bin da co s9n cua cac ban, chdng toi bien soan cuon " Cdch drtng tit ngr7 vd thuut ngt7 kink to thitong mai, Vigt - Anh" Stich g$m nhtYng mau cau Viet - Anh diidc ding lam vi du minh hQa cho cach dung cac tlr ngii va thuat ngit chuyen nhanh nhu' Quan tri Kinh doanh, Ngoai thu'dng, Kinh to Tai chinh va Ke town Hy vong sach sii gidp cac ban xay dung cho minh v6n kin tht?c tie"ng Anh thu'dng tnai mqt cach nhanh chdng va hieu qua SOON GIA ANH "HIjtNG DR N: have an effect on ❑ Lai suit tang da co anh dang ke den viec ban cac thiet bi gia dung The rise in interest rates has had a considerable effect on sales of consumer appliances AP D1 NG: apply ❑ Chung t6i can tuyen ngttbi co the ap dung cac ky nAng quin 1� dd nad ring host dong ctia chting t6i d Dil'c We need someone who can apply management skills to expand our German operation AP DING MQI BItN PHAP: take all steps o Chung t6i da ap dung moi bien phap de tang so htdng hang ban We took all steps with a view to boosting the sales AP LUC : pressure u T6i co the lam viec dtldi ap htc I can work under pressure AN LIJ NG HIJU: receive a pension ❑ Ulu het moi qu6c gia, ngttdi to an ltidng httu mot ngitdi to 60 tuo i In most countries people receive a pension once they turn sixty AM MIfU : conspiracy o Ong quan 1y to 1Ang ct myt am mttu ch6ng d6i 6ng ta, vi the 6ng to 0i ho tong ty The manager was worried there was a conspiracy against him, so he left the company AN DINH : charge, determine ❑ Da so cac ngan hang deu an dinh lai suit giong nhu Most banks charge the same rate of interest Sau hang h6a dA difdc san xuat thi to phai an dinh phutdng thiic • dat hieu qua nhat de giao den lay khach hang After goods have been produced, the most efficient method of delivering them to the customer must be determined AN DINH CAC TIEU CHURN: establish standards J Chinh phu da an dinh cac lieu chuan cho vice xep hang cac loci lop xe The government has established standards for grading tires BA BAN: in triplicate u H6a ddn se dddc giii den han The invoice will be sent in triplicate o Chung tOi can hoa ddn kern thco ba ban, va hai hoa thin lanh sii We require invoice in triplicate and two consular invoices BA I THUYET TRINH: presentation o Bai thuyet trinh cua ban nen grim m6t phan gidi thieu ngan, in t phan din hai, mot phan trgng tam, mQt phan tom tat va m6t phan ket Juan Your presentation should consist of a short introduction, an overview, a main part, a summary and a conclusion BAI DAU XE: parking lot i 135i dau xe dttcsc dinh rieng cho Whin vien cua cCOng ty This parking lot is reserved fur company personnel BAN DIEU HANH: board ❑ Ban dieu hanh cua ch(ing to sc data quy%t dinh vao phien hop tc3i Our hoard are expected to make a decision at the next meeting BAN CIAM 1)OC: board of directors, management ❑ 1C)i can ban giam diic cho 16i them thai gian hoan de an I need the hoard of directors 1o give use some more tittle to finish the project o Ban -Min dCic se dtia quyct dinh cu)'] cung ve hoat d)ng The hoard of directors will make the final decision about the operation ❑ Ban giam do^c da quyet dinh chi tra la cho moi co tin tai phan The board of directors has decided to pay a devidend of $ per share ❑ Ban giam doc sit dung cac ban ke khai tai chinh de cac quyet dinh ve kinh doanh va dinh m>tc thue phai n6p la bao nhieu Management uses financial statements in order to make business decisions and in order to determine how much tax to pay BAN HANH: impose ❑ Cac chinh phu co the gidi han cac mat hang nhap khau bang cach ban hanh m8t sac thue dinh tren hang nhap khau Governments can limit imports by imposing an import tax BAN LANH DAO: board ❑ Vao thai diem nay, ban lanh dao gom co ngUidi people At the moment the board consists of six BAN THANH TRA: investigating committee ❑ Ong Fredericks, tnot nha ttt ban tong nghiep not tieng, se dan ban tra dau Mr Fredericks, a prominent industrialist, will head the investigating committee BAN LUAN: discuss ❑ Sall xem san pham cua cac Ong, chung toi muon ban luan vc gia ca After looking at your products we would like to discuss prices BAN: sell ❑ Ban cho ho kho nhii ban nLtdc da cho dan Eskimo Selling to them is as difficult as selling ice to the Eskintoes o Ban co the ban quan ao moa nhitng khu viic co mua dung lanh gia dong ci You can sell winter clothes in areas where there are cold winters BAN BAO HIEM: sell insurance u Cong ty Bao him Ho ttidng co rntOi ngan dai 1y khap ca ntidc, ban bao hiem va giai quyit cac ddn doi boi thtRRtng The Mutual Insurance Company has ten thousand agents nationwide who sell insurance and settle claims BAN CHAY: sell well ❑ Nhfing may anh dang dtidc ban chay a dat niidc cht ng toi These cameras are selling well in our country BAN CHAY NHAT: sell best ❑ Toi co kha nang tim nhfing san pham nao ban chay nhat I have the ability to find out which products will sell best BAN HA GIA: sell at a low price ❑ Thi triOng gao dpi thira va bay gi6 Bang ban gia The rice market has become glutted and is now selling at a low price BAN HANG TRVC TIEP: personal selling ❑ Viec ban hang trite tip dat dudc hieu qua co dung nhfing khach hang nao can den san pharn Personal selling is effective when there are just certain purchasers for the product ❑ Vic ban hang trite tip dat hieu qua doi 0i viec ban may bay Personal selling is effective for aircraft sales ❑ Viec ban hang true tiep dat dutdc hieu qua san pham du'dc the tao then dAc biet y muon cua mot khach hang Personal selling is effective when the product is tailored to a particular customer ❑ Xe hdi va bat dong san 1a nhfing san pham doi hoi den viec ban tru:c tiep COng viec quang cao van chu:a du Automobiles and real estate are products which require personal selling Advertising is not enough BAN HET: sell out ❑ B6 tuyen chon m6i dttdc moi ngtfCi tfa thich den ntii cita hang da ban het vong The new selection was so popular that the store sohl out in clays o ('hung t6i tiec ran We regret that No is sold out BAN LAI: resale u Ngt0i trung gian mua sin pham tit nhieu nha the to ban 1ai The iniddlenran buys products for resale fromt several different manufacturers BAN MAO: deal in volume Nha buOn le c6 the cung (fn,, cho Ong m6t gia hdn hiii vi Ong to ban mao This retailer can offer you a lower price because he deals in volume BAN NGAY DII(IC: find a ready sale ❑ Chdng tOi tin rang qui Ong se ban diicic mitt hang xuat si#c va chting t6i cunt, dang chic ddn dAt hang tiep thco ctia qui i n We trust (are confident) that you will find a ready sale for this excellent quality and are looking forward to your further orders BAN RA NL!OC NGOAI: sell abroad a C:ac quoc gia ban ntfdc ngoai nhi-ing loci hang hoa dttdc san xuat cd hieu qua cao nhat d nt0c Countries sell abroad the goods produced most efficiently at home BAN THANH PHAM: semi-finished product ❑ linh (f dung tiin tai if ndi ma nguyen vat lieu hoc ban pham dcin tai hay tin dung lai el mOl diem txen day chuyen sin xuat vi chting dtftic dtta den dO v<3i m6t mttc dO nhanh htin 1a mite chting c6 the du'dc the hien va dttdc tiep tuc chuyen di A bottleneck exists where raw materials or semi finished products collect or hunch up at a point on the production line because they arrive there at a faster rate than they can he processed and moved on BAN THAO: dumping ❑ Mot vai nha sin xul t hi cho la han thao hang, n6i cach khac la ban hang nttdc ngoai vdi gia rc hdn nu c Some manufacturers were accused of dumping, in other words selling goods abroad at a lower price than they were sold domestically BAN THEO MFNH GIA: sell in denomination o Nhrtng trai phieu thtt6ng dttdc ban theo cac menh gia 1.000 la hay 5.000 Ia Bonds are usually sold in denominations of $1,000 or $5,000 z BAN DIEU LA CONG TY: articles of incorporation o Lust stt cua toi se soan thio ban didu le cong ty My lawyer will draw up the articles of incorporation BAN GHI NHO: memorandum (p1 memoranda) o Toi c6 kha nang soan thao nhieu loci ban ghi nhd, ddn dAt hang va thif chao hang have the ability to prepare a wide variety of memoranda, orders and offers BAN KA CAC KHOAN CHI: statement of expenses ❑ Ban ke cac khoan chi cho biet cong ty da chi tieu mat chirng nao dd van girt dtt¢c mffc kinh doanh The statement of expenses shows how much money the company spent in order to stay in business BAN KL KHAI CHI TIET (HANG): specifications o Hang phii dung vdi moi didm ban ke khai chi tiet cua chung toi The goods muss comply in every respect with our specifications BAN KA KHAI TAI CHINH: financial statement ❑ ('ac ke loan vien giai thich cac ban ke khai tai chinh Cac ke toan vien c6 the nc i cho biet nhrtng ban ke khai tai chinh mangy nghia gi Accountants interpret financial statements Accountants can tell what financial statements mean u Cac kc toan vien lap nhitng ban ke khai tai chinh Accountants construct financial statements BAN KE THU CHI: income expense statement o Nlritng nhan vien ke toan sit dung cac thong tin s6 cai de 1ap cac bang tong ket tai sin va cac ban ke thu chi Accountants use ledger information to construct balance sheets and income expense statements BAN MO TA CONG VI)H C: job description ❑ Hq viet mqt ban mo to viec lain ghi ro muc tieu cua cong viec They write a job description specifying the objectives of the job ❑ Nen nghien citu ban mO to cong viec trudc gdi t6m tat 1y 4ch A study of the job description would be advisable before sending a CV BAN NGAN SACH: budget ❑ Xin vui long hoan tat ban ngan sach trudc CO ve nhA home Please finish the budget before you go BAN SAO: copy Xin hay xem x6t van de va neu qui Ong don, y, xin hay gcii cho chung toi mot ban h6a ddn cua qui Ong so ❑ Please look into the matter and if you agree, kindly send us a copy of your invoice No BAN SAO DON DAT HANG: copy order ❑ Din dlt hang so cua qui ong da dtfdc thLic hien nhit chi dan vA chung tOi han hanh gcii kcm thco ban ddn da t hang cua chung toi Your order No has been booked as instructed and we have pleasure in enclosing herewith our copy order BAN SAO DON DAT HANG CO MINH HQA: illustrated copy order ❑ Chung toi se c0 ban ddn dat hang co minh hoa cua qui Ong qua chuyen the ve We are awaiting your illustrated copy order by return (of post) BAN'I'HUYF'1' MINIJ: explanatory leaflet ❑ Chung toi cung cap mot ban thuyet minh cho tat ca cac san pham cua chung toi, vdi mot danh sach cac trung tarn dich vu khAp the' gidi We provide an explanatory leaflet for all our products, giving a list of service centres world-wide BANG DI,! KI+; GIA: quotation ❑ Trridc dat mua bat cit thi? gi, can phai cb ba bang dtt ke gia khac Before ordering anything, first get three different quotations BANG GIA: price list ❑ Xin viii long gdi cho chung toi bang gia cua qui Ong vdi gia thap nhat Please kindly send us your price list of with your lowest prices BANG GIA BANG DONG dollar DO LA MY: quotation in US ❑ Lam cin cho chung toi myt bang gia bang dung la My dollar Please give us a quotation in US BANG GIA DINH KEM: enclosed price list ❑ Chung toi cho gia thkp nhkt bang gia dinh kem We have quoted our lowest prices on the enclosed price list BANG GIA MUA XUAN: spring price list ❑ Chung toi Mn hanh gi'ii cho qui Ong bang gia mua xuan cua chung toi We have pleasure in sending you our spring price list BANG LU(IiNG: payroll ❑ Cong ty co bang luring hang tun khoang 100.000 la This company has a weekly payroll of about $100,000 BANG TONG KET TAI SAN: balance sheet o Cac Lich san va nd cua cOng ty phai dude ke khai bang tong ket tai san The assets and liabilities of the company must be listed on the balance sheet ❑ Mot bang tong ket tai san cua cong ty TNHH phai dude luu lai Iioi dung Giam sat Giao dich Thudng mai va Cht?ng khoan A copy of the corporation's balance sheet must be filed with the SEC (Securities and Exchange Commission) Li Tich san dude chi ben trai ctia bang ket tai sAn The assets are itemized on the left side of the balance sheet ❑ Bang each kiem tra bang tong k6t tai sin va nhirng chting tti khac, chung toi co the thay rang cong ty khong host do, ng tot nhtt ho noi By examining the balance sheet and other documents we were able to find out that the company was not doing as well as they claimed BANH HANG: bale ❑ Banh hang da dude nhan vao horn The bale has been received today BANH TRUING: expand o Cong ty khOng muon cac do'] thu canh tranh biet tninh dang Banh trudng vao Chau Au The Company does not want its competitors to know it is expanding into Europe BAO BI: package ❑ Ho da thay doi ngon tit tren bao bi de tuan thco nhQng dieu lc mdi They have changed the wording on the package to comply with the new regulations BAO GOM: include o Bang gia cua chiing toi bao gom giao hang gia f.o.b Luan Don/ c.i.f Smyrna/ f.a.s Liverpool Our quotation includes delivery f.o.b London/ c.i.f Sinyrna/ f.a.s Liverpool BAO CAO: report ❑ Giam duc yeu cau cac bg phan khac cua ong to gdi bao cao The director asked his various departments to submit their reports o Giam d6c mai vu bao cao cho giam doc dieu hanh The sales director reports to the MD (Managing Director) BAO CHI: press ❑ A: Toi co the data viec 1en bao chi dtrdc khong? Can I announce this to the press? B: Nay, tut hdn nen d¢i toi xac minh lai vdi giam doc dieu hanh Well, I'd rather you waited until I've checked with the MD ❑ Vi 1y bi mat, chung toi khong dtt¢c phep cung cap chi tiet cho No chi For reasons of confidentiality we were not allowed to give details to the press BAO DA NH�N DVOC: acknowledge ❑ Xin hay No nhan ditdc ddn dat hang cua chung toi qua chuyen thu' ve Kindly acknowledge our order by return of post ❑ Chting t6i xin bao 1a da nhan dttdc h6a ddn cua qui ong We acknowlege your invoice of BAO 'l'HUONG MAI: trade paper ❑ Ong to cho thay rang nunh cap nhat h6a vdi cac y ttrong va thiet bi mdi bang each c cac bao thtrdng mai lie indicates that he keeps up to date with new ideas and equipment by reading trade papers BAO Dt1 1NC: upkeep ❑ Toi da trai qua nam lam the may d Xing Mo To London, ndi ma toi c6 dtidc kinh nghiem bao quat ve cd hoc cua mqt chiec xe hdi va cach bao dung n6 Toi c6 mot qua trinh lai xe sach va la ngt0i kieng riidu tuyet doi I spent two years as a mechanic in the London Motor Works, where I gained extensive experience in the mechanism of a car and its upkeep I have a clean driving experience and I am a teetotaller BAO DAM: ensure ❑ Ho c6 the bao dam deidc chat hhdng san phim neu nhti ho huan luyen cac giatn sat vien They can ensure the quality of the product if they train the supervisors BAO HIEM: cover, cover insurance, insure ❑ Ong nen lam them mot hdp dung phu bao him nhiing thiet hai ngau nhien You should take out an additional policy covering you against accidental damage ❑ Chung toi da ghi nhan rang qui ong se bao hiem d d6 We have noted that you are covering insurance there ❑ Hay nhd mua bao him day du ban di ntidc ngoai Make sure you're fully insured when you go abroad ❑ Xin bao him cho chung toi so hang dtidc ghi tren tai lieu dinh kem Please insure us on the cargo listed on the attached sheet ❑ Xin hay chef nhffng chi thi cua chung toi v6 bao hiem Please await our instructions for insurance BAO HILM CHUYEN CH(J: in transit cover ❑ NgtiM nhan hang phai sap xep bao hiem chuyen chc1 The consignees should arrange in transit cover BAO HIEM XA HOI: social security Chu phai d6ng cac khoan thue bao hicm xa hoi cho moi cong ❑ nhan The employer must pay social security taxes for each worker BAO HIEM Y TE: medical insurance o Chu cung ti'ng cac khoan bao hicm y t'c cho cong nhan The employer provides medical insurance for the workers BAO TRI: maintenance ❑ Cac nhan vien bao tri thttcJng xuyen lam cong viec bao tri sffa chtta may moc de bao dam rang chung van d tinh trang hoat dong dung mile Maintenance personnel regularly service the machines to ensure that they are in proper operating condition BAO VE: safeguard ❑ Ho sap dat mot kc hoach de bao vi Idi ich cua minh They devised a plan to safeguard their interests BAO HOA: saturate ❑ Thi trudng danh cho dong hS deo tay thi hau nhtt da hoan town bAo hoa, nhu'ng chung toi mong se tang dttdc mile ban loai may tinh bo tai The market for wrist watches is almost completely saturated, but we expect to increase our sales of pocket calculators BANG CHr1NG: evidence ❑ Ngai luat sit dtta hang chung tai tOa de ho trd cho lai khang dinh cua minh The lawyer produced evidence in court to support his statement BANG CC NHAN: bachelor's degree ❑ TOi bang ca nhan kinh tc I've got a Bachelor's degree in Economics BANG D11?,NTIN: by cable ❑ Xin hay xfic nhan ddn dat hang cua chung toi bang then tin Kindly confirm our order by cable BANG GIAY TRANG M17C DEN: in black and white ❑ TOi sc khong tin 1A chung to co ban hdp dong cho den nao t8i thy hang giay trang nnrc den I won't believe we have the contract until I see it down in black and white BANG HOI PHIEU NGAN HANG: by banker's draft ❑ Chung t8i de nghi qui Ong thu xep town cho chung toi bang h6i phieu ngan hang We suggest that you arrange payment by banker's draft in our favour BANG LA 1: driver's licence o T()i khOng dttcic lam tat xe vi tot khOng cc bang lai sach I didn't get the job as a driver as I didn't have a clean driver's licence BANG TAY: by hand a Vic sin xuat cac b0 phan bang may thay vi bang tay cho phep chung to sin xuat dugc nhi'rng bc) phan dong nhat Producing parts by machine instead of by hand allows us to produce uniform parts BANG THII TIN HANG KHONG: by air mail ❑ ('hung 16i sc chcl sir tra Pi cua qui Ong bang thir tin hang khOng We are awaiting your reply by air mail BANG VAN IBAN: in writing o Moi vii;c sc du'dc xac nhan hang van ban Everything will be confirmed in writing BANG PHU(5NG TH(IC CHUYfN NG X9 AN banker's transfer ❑ Chung toi se thu xep town bang phurdng th?c chuyen ngan qua ngan hang We shall arrange payment by banker's transfer BAT NGUON 'I' I: originate from ❑ Y Wang dd¢c cho la hat nguon tir Be) phan Mai vu The idea is said to have originated from the Sales Department BAT DONG SAN: real estate ❑ Ong to da vay tin cua ngan hang de tau ng stn gi mqt bat d O He borrowed money from the bank to purchase some real estate BAT H(1P PHAP: illegal u DOi viec mot cong ty tiep qutn cnot nhCtng cOng ty d(ri thu cua ho dU¢c xem la bat h¢p phap It is sometimes illegal for a company to take over one of its competitors BAT TIEN: inconvenience ❑ Xin hay nhan kri cao 107i cua chung tOi vi sit nham 1an va nhC'ng hat lien ma da gay cho qui COng Please accept our opologies for the error (mistake) and the inconvenience it has caused you BAU KHONG KH1: atmosphere ❑ Dieu t01 thich nhat la cac cud c thirdng nghi dLt(ic Lien hash ban khOng rat than mat What I liked most was that the negotiations were conducted in a friendly atmosphere BEN: party, side ❑ ('ho den iuc dur¢ dung khong d nht'met tai lieu Until signed by both parties, this agreement is not a legally binding document ❑ Hai ben dlfCtng nhif da giai quyet dLicic van de The two sides appear to have solved the problern BI GI13I HAN: captive ❑ Neu 6ng d5ng quang cao d cac phi tru' ng, ong se co so ngu i xem bi gidi han If you advertise at airports, you have a captive audience BI HI>' HONG LUC VAN CHUYEN: damaged in transit ❑ ('hung toi hdi ngac nhien kien hang cua chung toi da bi hit luc On chuyen We are rather surprised that our parcel has been damaged in transit BI QU AN L'' TAI SAN: slip into receivership ❑ Cong ty bi quan lj+ tai san vdi so nd 5,2 ti Ia The company slipped into receivership with debts of $5.2 billion BI THAM HUT: in the red ❑ C6ng ty thriy minh bi thaui but vai ngan la sau klii chi Lieu qua nhieu vao viec cai tien day chuyen sin xuat The company found itself several thousand dollars in the red after spending so much on improving its production line BIEN BAN: minutes ❑ Toi muon Ono ay dung xeni biCn ban cuC)c hop I'd rather he didn't see the minutes of the meeting BIEN NHAN: receipt CI Neu ban dem tra ao len lai ci'ta hang, ho se yeu cau dtt¢c xem bien nhan de biet co phai ban mua n6 ii d6 kh6ng If you rake the sweater hack to the store, they'll want to see the receipt to show you bought it there BIEN THU: misappropriate ❑ Vicn ke toan dA bi bgt gap bien thu va bi du6i The accountant was caught misappropriated money and was fired immediately BILN PHAP: step ❑ Chinh pH phai c6 bin phdp ngan chin sti dang tang 1en din ve lam phat The government must take steps to halt the inflationary spiral BIPN PHAP THVC DjUNG: pragmatic approach ❑ Anh ay c6 mot bien phap rat thiic dung de giai quyet cac van de He had a very pragmatic approach to solving problems BIET DAI: discrimination ❑ MOt khia canh quan trong quan he nhan vien la phai bao dam r'ang khong cd sur bit dAi ndi lam viec One important aspect of employee relations is ensuring that there is no discrimination in the work place BIE U DO DOANH SO BAN: sales figures ❑ That chAng may, ca ban du' loan lan bieu doanh so ban ilia nain ngoai deu chtia dttdc chugn bi Unfortunately neither the sales forecast nor last year's sales figures are ready yet BILU QUYET: vote ❑ H o da bieu quyet tham gia va co ngan ngtra xi nghiep khoi bi d6ng cita They voted to sit in and try to prevent the factoryfrom closing BIEU SUAT THUS NHAP KHAU: tariff u Khi c6 buon ban tii thi khong c6 bieu suit thue nhap khgu va han ngach When there is free trade, there are no tariffs and quotas ❑ Nhitng bieu suit thue nhap khau indi se khien cho cac loai hang nhap khau cang dat tin them doi vdi ngttc tieu dung The new tariffs will make the imported products more expensive for consumers ❑ manh va dO la moi lit rtidu yang 13ieu suit thue nh la la moi lit r The tariff on alcohol is $2 per liter of spirits and $1 per liter of wine BO QUA: overlook ❑ Cac nhan vien kiem town cb le da bo qua cac khoan town tai suit ma chung to nhan dttdc The auditors might have overlooked the interest payments we received BO TAU RL HUN: underbid ❑ Chung toi bo thau re hdn tat ca nhi'ng d0^1 thu cua chung tOi We underbid all of our competitors BO: set ❑ Neu sing lay sc king trcn 5.000 M thi ong c6 the chgn bat cit mau nao Ong thich {/'the quantity is 5,000 sets or Inure, you may choose any colour you like HO PHAN: component, department, division, section ❑ 'That khOng may chung toi tai cay vao mot nha cung cap ma khOng the cung t'ng cho chung toi nhiing bfi phan Ong to htta (Infortunately we relied on a supplier who was not able to supply us with the components he had promised ❑ Giant doe 1a ngtt6i dt"ing dau mOt bq phan cong ty A manager is the head of a department in company ❑ Sau viec tai to^ chttc 1ai cong ty, chung toi hat dau hoat d6ng nhtt mqt ht") phan dqc lap After the company reorganisation we started to operate as an independcni division ❑ Anh quan he vdi nhfitng ngt0i khac bo phan cua minh nhtt the' nAo? How well you get along with the other people in your section? BO PHAN KE TOAN: accounting department ❑ B6 phan kc toan chuan bi m6t bang tong ket tai sin vao 30 thing hang nAm The accounting department prepares a balance sheet every March 30 BQ PHAN NGHILN CCU VA PHAT TRIEN: R&D department ❑ Lcii vAo b8 phan nghien citu vA phAt trim cua chung toi chi gidi han nghiem ngAt d( ')I vt i nhAn vien Entrance to our R & D Department is strictly limited to staff members only BQ PHAN NHAN SV: personnel department C611" viec ► phan nhAn sit thitc hien vice phan Lich viec lam, viec phan tich la mi►t sit nghien cifu chi tiet cac yeu tci vA dAc tinh cua moi The personnel department carries out a job analysis, which is a detailed study of the elements and characteristics of each job 1)Q PHAN TAI CHINH: finance department ❑ 13 ► phan tai chinh chiu frith nhiem ve quyet town The finance department is responsible for accounting BO PHAN'1'ICP TH1: marketing division u Wt b6 phan tiep thi gioi phai biet tong ty doi thu cua mink ding lam gi A good marketing division knows what the competition is doing BO TAI CHINH: finance ministry ❑ 13 i) Tai ('hinh da thay di i chinh sach tai chinh The Finance Ministry changed its fiscal policy BO TUYEN CHQN: selection ❑ Chung toi data mOt b4 tuyen chon On gokm nhieu san pham da ding nhhm dap ling nhi?ng nhu cau khac We offer a wide selection of different products to meet different needs B O TUYEN CHQN HItN CO : existing selection ❑ Chung toi Bang tim san pham mdi de them vao bo tuyen chon hien co cua chung toi We're looking for new products to add to our existing selection BO NHIrM: appoint ❑ BA Jenkins dtide bo nhiem Yuan l� chi nhanh cua chung to a Florida Mrs Jenkins has been appointed to take charge of our Florida branch ❑ Tfii lay lhm tic thong bao vdi anh rang chung toi da bi nhiem ngtf0i khac I'm sorry to inform you that we have already appointed someone BO SUNG SIfA DOI: modify ❑ Chung toi da bo sung stta doi lai san pham nh�m dap ling cac nhu cau cua khach hang We have modified the product so that it meets customer requirements BOI CHI: overspend o Mac dtl nam dau ho c6 lei, nhttng sau ho bat dau boi chi va bi tham hut Although they made a profit in the first five years, they then started to overspend and went into the red B OI Tffk NG: indemnify, compensate ❑ Cong ty se boi thWing cho ngtt6i mua bao him nhtYng mat mat hoAc htt hai doi vdi xe co co bao hid:n The company will indemnify the policy-holder against loss of or damage to the insured vehicle ❑ Chung toi se lien he vdi cong ty bao him cua chung toi va boi thitlTng thiet hai cho cac ong We shall contact our insurance company and compensate you for the damage BON BAN: in quadruplicate ❑ Chung toi can hoa ddn kern theo bon ban va hai hoa don lanh sit We require invoice in quadruplicate and two consular invoices BON PHAN: duty Nhan vien canh sat co bon phan bao ve nhutng cong dan The policeman has the duty to protect the citizens BU LAI: compensate, make up, in return for u Co khoan lai thap hdn tren moi mon hang nhi ng viec tang so ltidng hang ban btl lai cho khoan lai it hdn tren moi cnon hang There is a lower profit made on each item, but the increase in the number of items sold compensates for the lower profit per'item u Khoi lifting ban cao se bu lai cho viec giArn lai tren mo"i mein hang High sales volume will make up for the decrease in profit per item ❑ I lo dtfdc tang hidng kha nhieu bC 1ai cho tinh lam viec linh host hdn They have been offered a considerable increase in salary in return for more flexibility BU LO': make up ❑ Nhuung so ban hang mc3i cho thay chung to dA bil 18' cho qu}+ ttt nam ngoai These new sales figures show we've already made up for last quarter's losses BU THEM TIN: compensate o Cong ty bil them tien lam ngoai gid cho cac cong nhan The company compensated the workers for their overtime work BUQC.PHAI: be obliged ❑ Neu so On nd khong dttdc town von- iiay, chung toi bugc phi cho van de tien xa hdn If the account is not settled within seven days, we shall be obliged to take the tnatter further o Chung toi buec long phai huy bo ddn da"t hang We are obliged to cancel our order BUOI HQP: meeting ❑ Toi thich blt dau buoi hop bay g0 hdn la ddi nht?ng ngutiii khac I prefer to start the meeting now rather than to wait for others BUOI TRINH CHIEU TREN TRUY)CN HINH: television show o Bo tuyen chon chdi mdi da cho thay rat ditdc yeu thich doi vdi cac em da xem buoi trinh chieu tren truyen hlnh Our new selection of toys has proved very popular with children who have watched the television show BUON RAN TI;I DO: free market Trong tlnh hinh buon ban tit do, cac nha sin xui t co the mua sam nguyen vat lieu va ban cac loai pham cua ho ma khong bi han the bdi cac Iuat le cua chinh phu ❑ In a free market situation producers can purchase their raw materials and sell their finished products without being restricted by govern►nent regulations 13110C GIAM GIA: devaluation ❑ Trttdc dong bang Anh tri gia bang 3,2 la (Mi); sau btidc giam gia no chi tri gia 2,8 la My tna thoi The British Pound Sterling was formerly worth $3.20 (U.S.) After devaluation it was worth only 2.80 (U.S.) C CA DEM: night shift ❑ Neu bay gid thong to di sang nha may, chung to se thay durgc canh ca deco doi cho ca If we go over to the plant now we can watch the night shift take over from the day shift ❑ Ban se kicm drtdc nhieu tien hdn neu ban lam ca dem nhting no se huy hoai cuoc song xa hoi cua ban You get more money if you work on the night shift but it ruins your social life CA HAI: second shift -j Ca hai baf t dau luc gi6chieu va chain ditt vao 1uc nits dem The second shift begins at p.m and finishes at midnight J Bang each bo sung them ca hai chung toi c6 the tang gap doi san lu' ing By culding the second shift, we have been able to double production CA MOT: first shift ❑ Ca mqt cua cac tong nhan bAt dau vao luc gi(I sang v3 ket thuc tuc gRf chiu The first shift of workers begins at a.m and finishes at p.m CAM KLT: commitment ❑ Sur chao hang cua chung toi khong can carp ket Our offer is without commitment CATALO: catalogue o Xin hay chgn mqt mat hang Ur cuon catalo cua chung toi Please select a quality from our catalogue CA'rALO MCI NHAT: latest catalogue Chung toi gdi kern then day cuon catalo mdi nhat cua chung toi ❑ We are sending you herewith our latest catalogue ❑ Xin vui long gdi cho toi cuon catalo mdi nhat cua qui ong ct ng vdi bang bao gia Please send me your latest catalogue and price list CAI TIEN: improve, improvement ❑ Neu hang giao khong dttdc cai tien, chung t6i bu6c phai ket thus hdp dung If deliveries don't improve, we'll be obliged to terminate the tract ❑ Hieu qua cho thay m6t str cai tien ro rang Chang qua Efficiency has shown a marked improvement over the past six months ❑ Chung toi by vong m6t sit cai ticn On ve nang suit vao nam tdi We are hoping for a big improvement in productivity next year CAN CAN CHI PH6 THONG D1J: balance of payments surplus ❑ Nhat Ban c6 m6t can can chi thug dtt bdi vi ho xuat khau nhieu hdn la nhap khau Japan has a balance of payments surplus because it exports more than it imports CAN CAN CHI PH6 THAM THONG: balance of trade decifit -j Quuic gia nao nhap khau nhieu hdn xuat khau thi co mot can can chi Chain thung A country that imports more than it exports has a balance of trade decifit CANH TRANH: he in competition, compete ❑ Hai cong ty General Motors va Ford Bang canh tranh de ban xe hdi General Motors and Ford are in competition to sell cars ❑ Nhfiing mfit hang co the canh tranh vdi nhfitng mat hang cua cac quoc gia khac vi gia thap, These items can compete with those of other countries because of their low prices CAO C AP HUN: superior ❑ Nhan vien chao hang da thuyet phut toi rang mon hang dAt gia hdn thi phi cao cap hdn The salesperson persuaded me that the more expensive product was superior CAO LOI: apologize Chung toi xin cao 18i vi nhi?ng bat tien ma sit sai lam da gay ❑ cho qui ong We apologize for the inconvenience this mistake caused you CANG THANG: stress ❑ Nhfiing ngit $i ma khong the qu$n 19 thdi gian cua iriinh mot each co hieu qua thi luon luon co nhitng mtic tang thing cao Those who can't manage their lime efficiently always have high stress levels CAN-TIN CUA CONG TY: company canteen ❑ i-)o la not quy cong ty - nhan vien khong ditdc but thuoc can tin cua cong ty It's a company rule - personnel can't smoke in the company canteen CAT GIAM CHI PHI: cut costs Ve ink phitdng dien nao tOi phai tan quyet dinh cua ho nhhm cat giam mot phan On chi phi ❑ In a way I have to agree with their decision to radically cut costs CAM CO: pledge ❑ Ho da cam co mOt so tai sin lam vat bao chi?ng They pledged some assets as security CAM: prohibit ❑ Qui dinh rndi cam chung toi kh6ng di.udc lam qua 10 gib phu troi tuan The new regulations prohibit us from doing more than 10 hours overtime in any fourweek period CAN: be in the market for, require ❑ Chung toi can loai hang va se In neu qui ong gai cho chting t6i bang gia 0i dieu kien tot nhat cua qui Ong We are in the market for this type of goods and would be obliged if you send us your price list with your best terms ❑ (In biet this tien Knowledge of three languages is required CAN NHIEU DEN S(C LAO DONG CHAN TAY: labor intensive ❑ Nhfing quoc gia ma cc nhieu ngtrbi lao don- kh6ng chuyen thi cb kha nang sAn xuat cac loci sin pham can nhieu den stTc lao dgng than tay m6t cach co hieu qua Countries with many unskilled laborers are able to produce labor intensive products efficiently CAP: allocate ❑ Ong to cap 10.000 cho dti an He allocated $10,000 for the project CAP NHAT: post uJ Ke town vicn lttu gift so sach cap nhat nhfrng s6 ttr quyen so nhat k f vao quyen so c6 ghi tat ca cac khoin muc The bookkeeper posts the journal figures in the book containing all the accounts u So tin se dtrdc cap nhat vao tai khoan cua Eng This money will be posted to your account immediately CAT CA NH: take off ❑ May bay cua t6i dA cat canh tre tieng bdi sttdng mu My plane took off hours late because of fog CAU LAC BO l)IA HAT VA BANG TU: record and tape club j Nhitng dia hat va bang tit khong co sun de ban cho dui chung; ban chi cc the nhun dt((ic chung ban gia nhap cau Iac b( dia hat va hang tit cua chung t6i ma thoi These records and tapes are not avrilahle to the general public; you can receive them only when you join our record and tape club CAU KI?T 1`HONG HONG: collude ❑ lio cau ket thong dung vdi det ti a nha de doi tien hoi thit(7ng bao hiem They colluded to set the building on fire to claim the insurance CHAO HANG: offer ❑ Sir chap hang cua chung tCi phi thuoc vao hang vin chua ban an (ItMc chin dal hang cua qui Eng ih Our offer is subject to the goods being unsold on receipt of your order CHANG CO KL'1' QUA GI: go nowhere ❑ That khung khiepl Tfii khong the Minh dung difdc niTa Nht'ng cuGc 116i chuycn cua chung to v(fi cac hip hqi dtfdng nha' chung c6 ket qua gi It's terrible! I just can't figure it out Our talks with the unions seem to he going nowhere CHAM NHAT: at the latest ❑ ('hung 16i xin nh chum nhat 1a ng We would remind you that the delivery must take place on March jO at the latest CHA M TRl : delay ❑ Chung tc i lay lam tiec ve" sit giao hang chain tre cho qui ong We very much regret the delay in the delivery (despatch) of your order CHAP NHAN: accept ❑ Chung toi se khong chap nhan giao hang sau 30 thing 30 We shall not accept delivery after March CHAT: load ❑ giai doan dau nguyen lieu tha dace chat vao cong-ten-nd At the first stage the raw materials are loaded into this container CHAT LtI NG: quality Cong ty rat not theng ve sin pham chat•ltrgng cao cua minh This company is well-known for the high quality of its products o "Chat kidng tren het" la khau hieu cua chung toi "Qualityfirst" is our motto ❑ Chung toi rat tin Wang vao chat lung sin pham cua chung tai We are very confident in the quality of our products ❑ Theo nhuhg g'i toi n6i, ro rang diem yeu cua chung to la c! chat hhdng Referring hack to what I said, it is clear that our weak point is quality CHAT THAI CONG NGHItP: industrial waste o Cic nha moi trttdng hoc xem xet can than nhiing doanh nghiep nao co lien quan den chat thai cong nghiep Environmentalists watch carefully what businesses with industrial waste CHAT VAO PA LET: palletize o i Khi s n pham den du¢c dau cua day chuyen sin xuat, chung co the dtidc chat vao pa let triot each nhanh chung va de ding When the products reach the end of the assembly lines, they can he quickly and easily palletized CHE DQ BAO HQ MAU DjCH: protectionism u Che bao ho mau dich la mot hang rao chin doi vdi cong viec ngoai thtrdng Protectionism is a barrier to foreign trade CHE plan DO CAP TILN HtU BONG: pension u Cac khoan phu hang g6m khoan di nghi mat diidc dai tho, bao hiem y te, vA cac khoan tin dcng g6p cua chu vao mot the cap On hub bong Fringe benefits include paid vacation, medical insurance, and employer contributions to a pension plan CHE TAO RA: produce ❑ Nhiing cling nhan ma lam nhiing cling viec ddn dieu va nham chan thi mang cam giac xa la doi vdi cac san pham ho the to Workers who perform boring and routine work experience an alienation from the products they produce CHE TAO RA HANG HOA: make goods ❑ Cling viec san xuat bao go'm viec tap hctp cac cong nhan, may m6c va nguyen vat lieu dd the tao hang h6a Production involves bringing together workers, machinery, and raw materials to make goods CHE TAO RA SAN PHAM MCI: create new product ❑ T6i c6 the the tao san phain.mdi hoac cai tien nhiing san pham dang c6 I can create new products or improve existing ones CHENH Lk CH: difference ❑ Chung t6i gcii theo phieu nd chenh loch cua chdng t6i We enclose our Credit Note for the difference CHE NH Lt CH VE LIJ $NG BONG: differentials ❑ Khi cac hiep hoi tap trung vao nhi"ing cong nhan dttdc tra hiring thap hdn cac cuoc thtidng thuyet triidc day thi sii chOnh tech ve ltidng bong da bi an mbn As the unions have concentrated on the lower-paid workers in previous negotiations, differentials have been eroded CHI NHANI-1: affiliate, branch o Cling ty cua chum tOi cc 15 chi nhanh vit 150.000 cling nhan Our company has 15 affiliates and 150,00( workers J Cling ty chinh da mi3 1116t chi nhanh ii nu'Oc ngoai The main company opened tip a branch in the foreign country Cling ty Ilonda cua Iloa Ky la m6t chi nhanh fIoa Ky cua cling ty Nhat Ban Honda of America is an American branch of the Japanese firm CHI PHI CHUNC: overheads o Nam sau liy vyng chum, to se chitng kiln sLt giam slit tu'dng dii ve chi phi chung We hope to see a moderate fall in overheads next year CIII 1'III IIOAT I)ONG: costs of operation NhCug cd sci ban hang gia thucing tra cac khoAn chi phi hoat d6ng thap hdn Discount houses usually have lower costs of operation CHI PHI 'f1I;1' 'I'HI: marketing costs o Tuy nhien, Chung to phai c( gang day tri mltc chi phi tiep thi hien however, we must level of marketing to, to maintain the current 'o,51 s CHI 1'HI Y'rf1': medical expense j M6t luip doing hao hien t6 se thank town lnoi khoan chi phi y to va tWt hai cho chiec 016 tnf ng hip xay tai nan An automobile insurance policy will pcrv for medical expenses and damage to the mitomobile in the event of (7n accident CHI PHIf?U: cheque (Br.E), check (Am.E) o ('hung, tOi sc r;^ nh;"In dttdc chi p Ong We shall he pleased to receive your cheque at an early date CHI PHIf U DU LICH: traveller's check J 't'Oi cc the sii dung chi phieu cc► nhan, chi phieu du lich va nhUng loai the tin dung khac I can handle personal checks, travellers' checks and variety of credit cards CHI TII'1': detail ❑ TA ca chi tiet dcu dude trinh bay bang gia ctia chung t8i All details are shown (given) in our price list ❑ La tltticho nhieu chi tiet ve kinh nghiem tnkCic day cua ngt0i xin vii�c The letter gives many details about the applicant's previous experience CHI TIE U: expenditure ❑ C'hting to clang gfip phai kht khan 'l'at ca nhan vien se phi cat giam bdt nhiing chi tieu khOng can thief We're going through a difficult time All employees will have to cut clown on unnecessary expenditures ❑ COng ty can cat giam nhi`ng chi ticu khOng can thiet The company needs to cut down on unnecessary expenditures CHI TRA : payment o Chong tOi se het sic tri cin cho vice chi tra qua chuyen tht'vi We would he grateful for payment by return CHI DA 'N: instruction o Chong t8i han hanh g6i keen theo dcin dat hang sii ctong vai nhang chi dan chi tit cho qui Ong cctu xct tot nhat We have pleasure in enclosing our order No with detailed instructions for your best attention CHI DAN GIRO HANG: delivery instruction o Nhitng chi dan giao hang dcin dAt hang cua chung tOi phai dutdc tuan theo tnOt each chinh xac The delivery instructions given in our order must be strictly adhered to CHI THJ: instruction ❑ Xin cho chung tOi chi thj tai hang ctia qui ong Please let us have your shipping instructions CHI TIEU BAN HANG: sales target, sales quota ❑ Giam d6c mai vu chju trach nhiam vd viac dap ling chi tii3u ban hang The sales manager is accountable for meeting the sales targets ❑ C6 them On thittng neu tdi viidt chi Lieu ban hang hdn 10% There is an additional bonus if I exceed my sales target by more than 10% ❑ Cong ty Brent c6 khuynh dAt tham vong qua cao d6i vdi chi info@123doc.org hang cua ho Brent are inclined to be overambitious with their sales targets o T8i c6 the n6i nang kh6o 16o vdi moi ngt0i va c6 the vtidt hdn moi chi tieu ban hang I can talk skillfully with people and can surpass all sales quotas CHI M Di1(C: gain ❑ Ra Oi cach dAy hai nam, cong ty dA chiem dttdc mat thi phAn rang idn Launched two years ago, the company has gained a large market share CHIN DICH BAN HANG: sales campaign o Nam tdi, chung tOi c6 16 s8 tung mat chin dich ban hang $ Nhat Ban Next year we might launch a sales campaign in Japan ❑ VAo thang tdi chung to se bAt dau mat chien djch ban hang mdi We are starting a new sales campaign next month CHIN DICH QUANG CAO: advertising campaign ❑ Ong dAnh mat ngAn sach bao nhieu cho chitin djch quAng cao mdi? How much have you budgeted for the new advertising campaign ? ❑ Chien dich quang coo c6 mat Anh rat quan trgng d6i vdi stt ban hang cua hq The advertising campaign had a significant effect on their sales CHIEN LVOC: strategy ❑ lio dA hoach dinh mat chien Ittdc dd b$o via, an todn quydn Ili They planned a strategy to safeguard the right CHINN L11(IC TIP THI: marketing strategy ❑ Cac vi giam d6c tiep thi s t dung may vi tinh dd phat trien cac chien lttdc tip thi Marketing managers use computers to develop marketing strategies ❑ Chung t8i dA be nhiam mat dai 1f! c6 ski canh tranh manh m8 dd trien khai mat chien htdc tiep thi mdi We have appointed a very aggressive agency to develop a new marketing strategy CHINN LIJQIC TOAN CAU: global strategy ❑ Chien Ittdc town cdu cua ho 1A hoot dang vA son xudt d nhi6u qu6c gia de ho hoeing dttdc Ili diem thong dei cua t>Yng qu6c gia mat Their global strategy is to operate and produce in tnany.countries so that they enjoy each country's comparative advantage CHILT KHAU: discount ❑ T8i ttdc ho c6 mat chinh sach thich hdp htin vd chiet khKu I wish they had a more consistent policy on discounts CHINH PHUJ: government Mat s6 chinh phu cung cap ti4n bac cho cac cdng ty xudt khMu Some governments give money to companies that export CHINH SACH TIAN L1J' NG: pay policy ❑ Cong ty t8i c6 m at chinh sach On Ittdng mdi My company has got a new pay policy CHfNLI X ►C: precise, precisely u Xin hiiy gai nhitng ddn vi dat chinh xac dfit hang Please tend precise measurements when ordering ❑ ('u()c hc.,p kco dai chinh xac I thong 45 phut he nice ling lasted precisely hour 45 minutes z CH!U LO LA: suffer loss Sau Thai chiu 1i" 1a irong nhieu nAtn triii, rift cui�c cd sii kinh doanh ay dA di den ch$ phi san After cu j ring losses for years, the business final/r went bankrupt CHJU 'i'HUA: give in to ding va ❑ l to chiu thua ap ltfc cua ngttiii tieu d a thiet ke Iii bao hi Hie), gave in to consumer pressure and redesigned the package CHJU 'I'RACH NHI :M: responsible, accountable, bear the responsibility, in charge of ❑ TIC) phfin ngliicn ctfu va phat trien chiu trach nh.cin vc sit phat lricn sin phuim mdi the R&1) department is responsible for new product development ❑ (;iam diic im.ai vu chiu trach nhicm tru c riam doc dicu hanh The sales director is accountable to the MD Ong Ay chiu trach nhi�m v6 cac cua n-flnh vice kink doanh yuyet dinh Ile hears the responsibility for his business decisions i ` of dA lain ke loan trttiing cho cong ty Coca-Cola dtkic nom, tit (hung nAm 1995 den thing nAm 1999, chiu trach nhiem vc so such va ke town For four years, from March 1995 to March 1999, worked as a chief accountant of Coca-Cola Inc., in charge of bookkeeping and arc •c•ountcrncy CHO Al M(,)'!' CUOC PHONG VAN: grant someone an interview J 'P i rfi vui neu qui 6ng cho I(i mi)t cu<)c phung van I'd he very glad if >ou would grautr inc an inter iew CHO GIA: quote ❑ ('hung ti)i se rift bier n'u qui 6ng cho gia f.o.b Lunn Dart We should he grateful if you would quote./: o, h London C HO 'I'A M NG HI : lay off o ('6ng ty da cho tarn nghi 1.000 nhan cong The company has laid off 1,000 employees o 'l'inh than lam vice cua cong nhan vien xu(cng rift thap hc'ti vi cluing to phai cho ngung hoot dung mot phan ciia nha may va cho nam train cung nhan tam nghi Emplovee morale is very low because we must chat down part o /' the fct(tor;y and lay off five hundred workers CHO THUt: lease o Ito cho thue tOa nha dtfdc nu)t nfim They have leased the building for one year CHO VAY: grant a loan ❑ Ong dA dtfdc cho vay viii su tin bat) nhicu? how large a locin have you been granted? CHO VAY 'I'RUNG HAN: medium term loan J trung h ('bring ti)i cin hinh thifc bio dam nAo d(5 d(ii v(i vi�c cho vay n �t We would rued some sort of security against a medium terns loan CI[O VAY VLI(,I IT MCC: raise the ceiling for loans o ('hung tt i phai tuuin thu nghiem ngAt la kh)ng dtfdc cho vay vtf:it We are under strict orders not to raise the ceiling for loans CHQN: select ❑ Xin hay chon mot mat hang thay the thich h¢p tV cac kidu hang dinh kem Please select a suitable substitute from the enclosed patterns CHQN Llr!A SAI LAM: make a wrong choice ❑ Ong to cb quy6n ttt cac quyet dinh cho nilnh, nhting 6ng to phAi chju trach nhi�m mot minh v6 cac 18i lam ong to chon lt.ia sai He has freedom to make his own decisions, but he bears sole responsibility for errors when he makes a wrong choice CHO LAM CON TONG: vacancy ❑ ('hung t6i c6 mft chinh sach uti tian ciYu u xdt nhan vien c a chiing t6i trtttc cho bit ctt ch8 lam nao cdn We have a policy of considering our own employees first for any vacancies ❑ Chung t6i dang thit vai cuoc trAc nghiem mdi dd dinh kha nAng cua cac Ling vi6n,cho ch8 lam c n trang We are trialling some new tests to measure the aptitude of applicants for vacancies CHfJ CHOT: key ❑ T6i thi6t nghi stt mkt di nhan viCn chu ch6t dA lam lung lay ni8m tin cua h9 I tend to think that the loss of key personnel has damaged their confidence CHU CfiA HANG: store owner ❑ Chung t6i muon khuy6n khich nhiYng ngttbi chi cita hang bay sa'n san ph9m cua chdng t6i dd bin We want to encourage the store owners to have our product available for sale CHUJ DOANH NGHICP: entrepreneur o NWYng c8ng ty kin can d6n nhi4u vb`n lieng hdn la mOt chu doanh nghiirp ring 16 c6 the b6 Large companies require more capital than a single entrepreneur could supply CHUJ NHAN: owner ❑ Chu nh11n cua mOt cd s$ kinh doanh ph'ai hang chju rui ro kin nhift The owner of the business takes the greatest risk CHU N(F: creditor ❑ CAc chi no dI cung cep cho cOng khoin tidn ngin hen Day la ty nhtrng m6n tiAn nq hiirn hQfu Creditors have supplied the company with short term money These are current liabilities ❑ Chung t6i by vpng cu$c' thao Won vdi cac chu not s8 c6 mot k&t qua nhit mong mu6n We hope the discussion with our creditors will have a satisfactory outcome CH(J TJCH: president, chairman o Chu tjch c8ng ty, Ong Smith dA vui v6 An sing lam ngdai lam chang The president of the company, Mr Smith has kindly agreed to act as a reference o Ong chu thong boo rkng hoot d$ng cua cac c8ng ty rkt t6t The chairman reported that the companies' performance had been very good CHU TRI: chair o Ong to d$y than phuc cach c8 to chi trl cu$c hqp He was full of admiration for the way she had chaired the meeting CHUG MI NG: congratulate o Chung t8i xin chdc mlrng anh vdi nhiom vz mdi cua minh We'd like to congratulate you on your appointment CHI'3NG LUQI SAN PHAM: product range ❑ Chung loci sin ph9m rnai rat thu vi, dac hie( la dcii vdi khAch hang mien Vi8n Deng ciia chung ta The new product range is very interesting, particularly to our Far Eastern customers CHU6I LONG TY BAN LE': retail chain ❑ K-mart va Sears la hai so nhu'ng chuc"i cung ty ban le 143n nhat trtn the"' gidi K-mart and Sears are Iwo of the world's largest retail chains CHUYf;N CHO: freight u Ho chuyen chci hang bung may bay The y freighted the goods by air CHUYEN MON: expertise u Ngtini ke toan vien cb chuyen v8 vice len ke hoach tai chinh This accountant has expertise in financial planning CHUYf;N V specialize in ❑ Chung toi chuyCn vc sdn mai of 30 nAm For the last 30 years, ►ve have specialized in lacquer wares ❑ NCu cOng nhan moi qu6c gia chuyen lain nhitng thit tna ho gioi nhat thi chi phi sin xuat se xuCing If the workers in each country specialize in what they best, manufacturing costs ►vill be less CHUYEN BAY CHUYEN TIEP: connecting flight o Chuyen bay chuyen tiep cua toi mai den 10 gRf mdi cat canh My connecting flight didn't leave until 10 o'clock CHUYEN HANG THAY THEE: replacement shipment o Chung t6i se geii cho 0ng mfit chuyen hang thay the"', We shall send you a replacement shipment right away CHUYi N: transfer "I'hco dinh ky, nhitug coil sci du'c.ic chuycn tit sC thhat ky sang so c ii /'erioclically, figures cnrc, iranslc rrrcl tram thc,lnra-nal to the ledger CHUY1?N 1)1CH: route i lii'ii vi du'8ng da bi htt hai hio to, cluing 1<)i phiti cho xc c( chuycn dick thei7 ln��l during kh,ic uaceBse the' road was.dunicr;:rd !»> tlrc str'rnl the are routing traffic' into another road CHUYiN NHtfUN(, oUY1?N S HIfU: change of ownership, 2ian lo lieu vii,c chuycn shoeing quyen sd hell 4grrit nirlJlrmen Qrrun,t?c fiw changes of ownership J Nha dui 1y truti gi:ln s:ip xcp viec chuycn shoeing quycn sii hi'u iii ngttifi hat sang ngttiii tuna The agent middleman arranges for transfer of ownership f i-om seller to buyer, t C'huycn nhtt¢ng quyctt sii It a cG ngltia la thay doi quyen s6 hitu T'ran.sfer of ownership means change of ownership CHUYEN TPA: divert ❑ Man vii2n da hi bu6c tcii gian lien sail bi b At gap chuycn lien mat vita tai khonn iian hang cua nunh The employee was charged with fraud after it had been found that he had been diverting cash into his bank account CHUA BAN Dtj(iC: unsold J Chun hang lain kho On chua ban dude g t6i mu6n giam chting tai 11f We want to reduce production because we have large inventories of unsold products CHIJA DU(lC THANH TOAN: without payment ❑ Chung toi van chua dtrdc town so tiers nd dA qua han lau roi cua chung toi va chung toi buoc phai yeu cau qui ong gifi cho chung toi chi phieu qua chuyen thtr ve We are still without payment of our long overdue account and must request you to let us have your cheque by return of post CHIC NANG TIEP THI: function of marketing ❑ Trong qua khtr cht?c nang ht3 nhat cua viec tiep thi la ban hang In the past the most important function of marketing was sales CHCC VkJ: position ❑ D6 dap lai stt qua.ng cao cua qui Ong tren ter Thai Bao tim ngtr6i lain thtt ky, toi xin du!dc lam cht'rc vu In reply to your advertisement in The Times for a secretary, I beg to apply for the position CHIC VIVJ CON BO TRONG: vacancy u Khi cac tong nhan ve htiu hoc xin nghi viec thi phong nhan stt phai tuydn cac tong nhan mdi dd tram vao cac cht'rc vu can bo ay When workers retire or quit, the personnel department must recruit new workers to fill the vacancies CHIC VI) QUAN L'': managerial position ❑ Toi dad chtic vu quAn 1y hien tai dudc nam I have been in my present managerial position for years CHUNG KHOAN: securities ❑ Cac tong ty moi gidi s9n sang mua hoAc ban cht'tng khoan Brokerage firms stand ready to buy or sell securities ❑ Chung toi sif hitu nhieu tich sAn va chttng khoan We possess several assets and securities CHUNG MINH: prove ❑ Chung t6i khong san sang hdp tac lam An vdi ong cho den nao ong co the chung minh minh co quyen yeu sach hdp phap doi vdi phan tai san M Until you can prove you have a legal claim to the property, we are not prepared to business with you CH(ING Tip: document ❑ Ong to nghien ct u chung tit trttdc ky He studied the document prior to signing it ❑ Sau ky xong tat ca cac chCtng ttY can thiet, chung t6i di tham ngitcti khach hang dau Lien cua chung toi Having signed all the necessary documents, we left to visit our first client ❑ Trao chCYng tit nhan hoi phieu ky han 30 cua chung toi Documents against acceptance of our 30 days' sight draft CHIjNG T(I VAN TAI: shipping document ❑ Nhtt dttdc chi dan chung t6i da cho bao him va se dinh kern hdp dung bao him vao chung tit On tai As instructed we have effected insurance and will attach the policy to the shipping documents CHLAJNG TRINH BAO HIEM XA HHI: social insurance programme ❑ Tat ca nhitng tong nhan deu ditdc gia nhap chtidng trlnh bao higm xa hoi cua cong ty All workers are entitled to join a company's social insurance programme ` CHIIO*NG TRINH DAO TAO: training programme ❑ Cong ty cua Ong co to chic nhitng chtidng trinh dao to khong? Does your company organise training programmes? i Chttdng trinh dao to mdi bat dau vao thang the new training programme starts on Ianuary C'HUONG TRINH KHUYLE+ N MAI: promotion programme i Nhb nhirng chttdna trinh khuyen mai dat hicu qua, chung toi dA tang mC(c ban them du'0c 10% nam Because of good promotion programme, we have increased sales 10% this year CIIUONG TRINH NGHI SLf: agenda Anh to nti 16m tat ve chtrdng trinh nghi sit lie spoke briefly about the agenda for the day Li churdng trinh nghi sti dori't think we've got enough time for all the points on the agenda "l'COi nghi la thong uwi van de CHOONG 'I'RiNH TIfP'I'HI : marketing programme J Vtii chtrdng, trinh ticp thi n i, Cting ty Coca-C61a by vong se gia U1ntg dtrdc 111i Ph an vc ntrdc ngot cua tninh With its new marketing progr'crnuue, Coca-Cola hopes to increase its share of the soft drink market CIIUONG TRINH VI 'l'INH: computer programme ('hating lrinh vi tiny dA du'dc thi6t ke nhatn lhiic hicn viec dat vc n� ay hay trii1c This computer programme has been designed to process airline ticket reservations CO GIAN: elastic u Khi gia ca giant xu o"n g sO c6 them ngt0i a ulua san ph m Mt1c c�tu cho loai san pham d6 thi Co gian When the price decreases, more people will purchase the product The demand, for the product is elastic CO KHA NANG: capable ❑ Nhirng giam dot gioi phai cO khii nang lanh dao tune nhur dit u hanh Good managers should he capable of leading as well a.s iiana,rng o Cluing toi can 11-UN co kha nang hieu tieng Dttc We need somebody who is capable of understanding German CO 1,61: profitable J Nhi?ng t( cht?c kinh doanh On khC)ng phi 16c nao cung dat dace hieu qua va c(i kii nhtt nhctng tong ty nhii h(fn Large business organizations are not always as eff'ic'ient and profitable as smaller companies o CBng ty dung city boi vi ho khOng c6 k i The company closet! because they couldn't become profitable CO MAT: available ❑ Vi CC) iy sO trii ve Tay Ban Nha vao cu(')i (hang, cO Cry se khOtng ding c6 mat de phbng vain sau iiay d6 As she is returning to Spain at the end of the month she would not easily be available for ar interview after that date ❑ "'i)i sc sin sang CO nl�{t d ph Ong v.in vi to hit tit 1Cic no time I will be available for an interview (it arr.y O OC DOI M01: innovative M61 ci)ng ty cG 6c di i tn0i is nmi)t cOng ty lien ticp cung tYng cat loaf hang h(a vii dich vu n0i me An innovative company is one which (ontinue.s to provicle new goods crnd services co QUYi N: he entitled Ong to c(i quycn gift lai tnoi kltoan 1(1i nhuu cua c(d sir kink doanlt Ile is entitled to keep all the profits of'the business C() SAN: available J ban if nhiuu n(fi ('i)ng vice quang plum naO cO sin Advertising is useful for products which are available in many prac'e.s u Land hovers khc)ng cO sin vi viiy chCing to d At mua Suzuki Land Rovers weren't available so we ordered Suzukis instead a ,c CO THAM QUYI:N: authorised ❑ H6a ddn khong dirdc to£n duti bat cd trttccng hdp nao ngoai trit nhan vien cb tham quyen Under no circumstances may invoices be paid except by authorised personnel CO THE CANH TRANH: competitive Ncu dicu kicn cua qui ong c6 the canh tranh, chdng toi c6 the ddt hang deu On ❑ If your terms are competitive, we may place regular orders Li Clldng toi c6 the dam bao vdi qui Ong rang gia ca cua chdng toi ve moi mat c6 the canh tranh dUdc We can assure you that our prices are in every respect competitive CO THE CHUYEN DOI CHO NHAU: interchangeable ❑ Nhitng bo phan dung nhai c6 the chuyen d6i cho ditdc Banh xc c3 tn6t chiec xe dac biet se visa van vdi tat ca nhiing chiec xe khac c6 cung mot kieu, va mqt bg phan c6 the shay the cho moi bo phan khac Uniform parts are interchangeable The wheel front a particular car will fit all the others of the saute model, and one part can be substituted for another ❑ Mac du nhi'ing sin pham dttdc the tao beli nhitng cong ty khac nhau, chOng van c6 the chuyen doi cho ditdc Although these products are manufactured by different companies, they are interchangeable Li Nhfi'ng vo xe co ldp gai, bo dung tam vdi true bfinh xe va nhung vo xe c6 ldp gai, bo dan cheo khong the chuyen doi cho dtidc Radial tires and bias ply tires are not interchangeable CO THE THAY DOI: variable ❑ Hay nhd ring lai suat c6 the thay ddi, vi vay chdng to c6 the gap rac rcii Remember the interest rate is variable, so we could have problems CO THE THUONG LtJ' NG: negotiable ❑ Chuyen htdng bong thi co the thttdng hidng, vay ban nghi toi nen doi bao nhieu? The salary is negotiable so how much you think I should ask for? CO TINH PHI CHUYEN CH(;: carriageforward a Thong thWing chdng toi giao hang co tinh phi chuyen chi We normally despatch goods carriage forward CO Y KIEN V>": express an opinion on ❑ Chung toi khong mu-'n coy kien ve van de M We would rather not express an opinion on that matter CON NO: debtor ❑ Mitt nd co the dung aitng la de toan bat k}1 m6n nd nao, va cac chu n¢ phai chap nhan dong la lam phtidng tin town A debtor can use dollars to pay any debts, and creditors must accept them for payment CON SO: figures ❑ Ong to doc 1ai nhiing so cho co to nghe de co to co the bao dam rfing ong to co s6 lutdng hoan town chinh xac He read the figures back to her so that she could be sure that he had the quantities exactly right CON SO HANG BAN RA : sales figure u Vic giam bdt so hang ban da dtidc bii dAp 1ai bang viec tang gia cho tn$i m6n hang Do do, so hang ban da khOng thay doi The decrease in the number of units sold has been offset by an increase in the price of each unit Therefore, the sales figure has not changed CON SO TRONG SO NHAT KY: journal ligure 'I'hco dinh ky, nhitng nhan vien Imi gift s( sach ke loan chip nh tt nhitng so sc nhat ky vao sii 'phi tat ca c<ic khoiin nine (iii chink clla cling ly Periodically, bookkeepers post journal figures in the book containing all the accounts of'the company C(li CAU: framework ❑ Moi doanh nghicp dcu phai ho;il dung Iron, ph;im vi co cft'ti lu,lp phap ciia d al nu'3c Ever), business must operate within the legal frame Cork of the cotfn!rv ('(l ('AU QUAN lx': management structure ❑ Cling ly c6 nl6t cd eau yuan 1y dein gian The company has a simple rnanagentent structure CH1, QUAN LIEU HANH CHINH: bureaucracy J Cd chi' yuan lieu hAnh cilinh CO da lanl cho ban giam doc khOng the tien h/lnh giai yuyet cac van m6t each nhanh ch6ng The large bureaucracy prevents management from taking quick action to solve problems C(11101: chance, opportunity ❑ C6 ca h0i nao gap ling to ban vc chuyen vao Itic nao h6m kllOng? Is there any chance of seeing him about this some time today? ❑ Neu mul cling ty kiem soat dttdc mui khau cling vice san a xu t, phan pho'i va huOn ban thi cling ty d6 c6 mOt cd hOi khien lcii nhuan tang len t6i da If one company controls all aspects of production, distribution, and sale, it has an opportunity to maximize profits ❑ TOi by vpng rung minh se co ca hoi dung nhffng gi dtidc dao tao ap vao lam viec cho cling ty yui Ong I hope that I will have the chance to put my training to work for your company CO SO BAN HANG HA GIA: discount house Prong m6t cd sii ban hang gia, hang h6a the dUU¢c ban Wi gia rc hdn bc5 vi khOng c6 nhi%u nlian vicn ban hang phuc vu, va cac khoiin chi phi dicu hanh cfra hang cling thap hdn In a discount house merchandise ❑ can be sold far a lower price because there are not a lot of salemen and the costs of operating the store are lower j NhCrng cd sii ban hang gia chi trCr hang ma h9 0) the ban dttdc nhanh ch6ng ma th6i Discount houses carte only merchandise which they can sell quickly CO SO DU LIEU: database ❑ Chti'c nang chinh xac cua cd sit dl? Ku m 0i 1a gi7 What is the precise function of the new database? CO SCI DE U DAN: regular basis J Mitring m6n d() nao d6 gia tri d6i vdi cOng ly dLidc mua va ban d trcn mc)t cd sii deu dan; nhirng ruin khac dLuJc Ong ty IM I gilt Iau dai Certain items of value to the company are bought and sold on a regular basis; other items are held by the company for a long time CO Soo KINH DOANH: business j Nghiep chu nhat c6 the gilt lai moi khoAn 1(ii nhuAn phat sinh tic co sii kinh doanh cua ong The sole proprietor may keep all the profits derived from his business u Cac ca sii kink doanh cung itng ca hang h6a lan dich vu Businesses provide both goods and services CC SO SAN XUAT: manufacturing base o Mot tong ty in nAi tiling, hign vi?ng $ manh Vtfdng Qu6c Anh va Vign Dong, mu6n lap m6t cd s6 son xudt Zi Chau Au A well-known print company, now wellestablished in the UK and in the Far East, wishes to set up a manufacturing base in Europe CC SO TOAN CAU: global basis ❑ Cac Gong ty thtidng mai qu6c tO can c6 nAng canh tranh tren m6t cd sa town du hdn la tren cd scf dia phiidng International trade companies need to be able to compete on a global basis rather than a regional basis CC SO TROI N61 rate basis V9 Tc GIA: floating ❑ Cac loaf On to hi6n dang dddc trao doi tren m6t cd s$ troi not v6 ty gia Currencies are now being exchanged on floating rate basis ❑ Cac loai On to dutdc mua vA ban teen mot cd sci troi nAi ve ty gia Currencies are bought and sold on a floating rate basis CO XUj NG SAN XUAT: factory a Con- vicc phan phoi c6 nghia la chuyen cac loci sin phadin ttY cd xu ng sin xudt den cita hang ndi:na khach hang mua chung Distribution means getting the products from the factory to the store where customers buy them COI MO: openly o Ban nen khuye'n khich nhan vien n6i nang crfi m$ v6 bat cir vdn de g3 You should encourage employees to speak openly about any problems CON KHUNG HOANG: crisis o Khong c6 mot vilng nAo teen lanh the Vttdng Quoc Anh thoat kh6i cdn khung hoAng There is nowhere in the UK that has escaped the crisis CO DINH: inelastic ❑ Khi gia ca tang ten, chting t6i muon mite ban dttdc gilt nguyen kh6ng doi, chung t6i muon mt?c c h ditdc co dinh When prices increase, we want sales to remain constant; we want demand to be inelastic CO VAN: consultant ❑ Ngtrc'ti co van ma lam ban bao cao da rdi to chic The consultant who did this report has left the organisation CO VAN TAI CHINH: financial adviser ❑ Co van tai chinh cua ba to bi thuyet phuc rhng de An se la mot sq cong Her financial adviser is convinced the project will be a success CO BONG: shareholder, stockholder ❑ Cac co long nho dude quyen bidu quyet cf cu6c hop Ordinary shareholders are entitled to vote at the meeting ❑ T6i by vong cac co dong se chap nhan ldi de nghi mdi I hope the shareholders will accept the new offer ❑ La mot ddn vi bit lap, cling ty co the sa hiru tar san rieng ngoai cac co dong rieng le As cr separate entity, a corporation can own property apart from the individual stockholders ❑ Nhftng co don- tra cac khoan thue ldi ti?c ca nhan diia tren tnirc lAi co phan cua minh The stockholders pay personal income taxes on their profits from stock CO HU: obsolete u Xe hdi da khien cho cho ngtra va xe koo tra co hu The automobile made the horse and buggy obsolete CO PI 1A N: share, stock 11 10c ugu;i i lion chii hrr'/ o/'our shares are owned by foreign investors them CO phan hO phiin trim c(S phan ciia cu►tg ty chting tfii la cac nhii dtlu tt( ('hti►cg tcii can st( giup tai chinh de clung t&i co the' lilua d(I vc We'll need some financial assistance to enable us to buy mare stock i ('6m, ly dpi phat hank tht in co phan tim nguCin tai chinh cho Viyc khucch lrt(cing I /ic ('(l1 U)I•alion Issuct/ more stock to finance the expansion CO PIHAN CIWA t)tf(>iC THANH '1'UAN: outstanding share, outstanding share of stock, outstanding stock J (•o the ]I101 cong neat se ngo y muon jiliO' g cc phiin cht( ltla.vbc a larger- conlparll' with a lot of cash will offer to purchase the outstanding shcn•es Nuu -ii tri tlti trttitng th ap hcin nhicu so vdi gia tri kc loan thi mot ccing ty On lion co the quyct dinh ngii y nu►a tat ca cac c(^) phan cht(a dticic thank loan ciia milt cong ty kltac vA tiep quail no 41' the market vu/uc is much lower than the hook value, a larger colnparn' rn(n' dec i(le it) offer to purchase all the outstanding shares o/'stock a/'a company and take it over • Nuu m 6t t cong ly ltlu htin man 5I'/e cc phan chtfa loan cua nt6t cOng by nhii bon thi no sc ticp quan cling ty nho han W I/'a /al;ger company purchases lift)-one per cent of the outstanding clock o/•cl smaller company, it will take over that company CU Pt IAN KHONG '1'INH LA1: equity "l'rii cac khoan nmf khiii cac khoan tich san thi thay du'dc khoan cc' phan khOng tInh lei ciia Ong ty ,Subtracting the debts from the assets reveals the equity of the ('(Jlllllanl' CO I'HP,N KHONG TINH LAI CUA ('IIU NHAN: owners' equity ❑ Bing can doi cho thy rang 'I ich sin = Nti = ('i( Phan khong tinh lai cua chu nhan Cac inuc tong cong difdc ghi diii xitng The balance sheet shows that the Assets = Liabilities = Owners' Equity The totals are in balance CO I'HII;U: share ❑ ('ac nha dau tit nho dii¢c khuyan man giU Iai co phieu cua ho Small investors were advised to hold on to their shares ❑ '1'oi mua cii phieu qua stt gidi thi%u cua nhan vian k e toan cua toi I bought the shares on my accoUntant's recommendation CONG N(;II1, THONG TIN: information technology ❑ Ede phuc vu cho stt quan tans cgng We cgng nhieu den cong nghe thong tin, cluing toi da phai hfi sung them khca hoc niYa vao nam To cater to the growing interest in information technology, we have had to add three extra courses this year CONG NGHI; 'l'1f,N TII N: high-tech ❑ 'Prong the gidi cling nghi✓ Lien tien cua chfing ta, cac cong ty phai deA phOng gain dicp cong nghiep In our high-tech world, companies must he on their guard against industrial espionage LONG NG11IP.I' HOA: industrialized ❑ i problem Canada (j vai dat nttc?c cong nghiep he a, nhiem la mot van nan On In some of the more industrialized countries pollution is 17 big ('ac nha lanh dao thui)c cac nitc)c con- nghiep hoa da hop tai The leaders of the industrialized countries met in Canada CONGO NC'II P NANG: heavy industry ❑ C6 nhieu nganh cong nghiep ni;ng thong khu vttc There's a lot of heavy industry in the area CONG NHAN VIEN: employee ❑ Cong nhan vien la ngtidi lam viec cho mot cong ty va 1anh tien cong cho cong viec minh dA lam An employee is a person who works for a company and receives payment for his work u Cong ty General Motors c6 vai ngan cong nhan vien General Motors Corporation has several thousand employees CONG SUAT: capacity ❑ Va cu6i cong chung t6i c6 dtidc inay HP203 ma cong suat cua no ion hdn may HP202 And finally we have the HP203, whose capacity is much higher than HP202 u May c6 cong suat 100 clan vi tiOng ° This machine has a capacity of 100 units an hour CONE SOC LAO DONG VP THE XAC: physical labor u Nghe nong luon luon doi hoi phi bo cong scrc lao long mkt nhyc ve the xac Farming has always involved hard physical labor, CONG TEN N1: container u Khi cac son pham dtidc xOp vao nhitng cong ten no ldn, chung to boo ring son pham da du'de nhap vAo c8ng ten no When products are packed in large containers, we say they are containerized LONG THUC: formula u Cong thtIc an dinh mdc Wu hao fa m6t phAn cua luAt thu6 The formula for determing depreciation is part of the tax law CONG TY: company, firm, employer u Cong ty Vim cac nhan vien d ben ngoai c8ng ty This company looks for workers from outside the company ❑ Con;s ty la mOt nh61n ngWli mua, ban hoac cung cap dich vu nao d6 A company is a group of people who buy, sell or provide a service ❑ Ngtic7i viet thtt kh6ng s9n sang cho bi't mitt litdng hien tai va cung kh6ng n6i lam viec cho tong ty nAo The writer is not prepared to state her present salary, nor to say which finn she works for ❑ Boeing la mot nhitng cong ty On nhat tai Seattle Boeing is one of the largest employer in Seattle ❑ Bat ky ngWri nao lam viec cho mat cong ty cung la m6t vien cua cong ty M Anyone who works for a company is part of the personnel of that company CONG TY BAT DONG SAN: real estate agent ❑ Cong ty bat dong san da dinh gia tri cua can nha trcidc ban The real estate agent evaluated the house's value before putting it on the market LONG TY BAO HIEM: insurance company ❑ Cac cong ty bao him c6 the dttdc xem la cac nha lieu mang chuyen nghiep Insurance companies can be considered professional risk takers CONG TY CHfNH: main company u Trttdc ban c6 the dieu hanh m6t cd s8 tri.ic thu6c cong ty Macdonalds thl ban phai dctdc sit cho ph6p cua ceng ty chinh Before you can operate a Macdonalds's, you must get pemission from the main company CONG TY CON: subsidiary u Cong ty -ne Nhat Ban lap ceng ty de scan xuat xe gAn may Hoa Ky The parent company in Japan set up this subsidiary to produce motorcycles in the United States CONG TY CUNG CANH TRANIi: rival company ❑ Mot cong ty cling canh tranh da gianh dttcic hip dfing A rival company won the contract CONE TY DA QUOC GIA: multi-national company ❑ IBM la mot nhiing cong ty da quoc gia On What trcn the gkii IBM is one of the biggest multi-national companies in the world today i COng ty Unilever la tngt cong ty da quoc gia quan san xui t va ban san pliam tai nhieu nttcic Unilever is an important multi-national c or porcniorr which produces and sells products in many countries LONG TY DII(1C QUOC HUU HOA: nationalized company ❑ Con- ty Thep Anh quoc la nmgt cOng ty dtlcic qui c hiiu hcia bdi vl no dut¢c chinh phu Anh quoc lam chu British Steel is a nationalized company because it is owned by the British government LONG '1'Y KINH UOANH HANG HOA: merchandising enterprise J ('ac ci a hang Bing h¢p va sieu thi la nhitng vi du ve cac tong ty kinh doanh hang hcia Department stores and supermarkets are examples of merchandising enterprises CONE TY LLY VON: affiliated company ❑ Cong ty lep von la cling ty mqt con- ty khac st7 hu'u mqt phan hoac town bo An affiliated company is a company partly or wholly owned by another company CONG TY MI : parent company ❑ ('oug ty the dAt e chi nhanh cf Fran Milan The parent company is based in Brussels, with subsidiaries in Frankfurt and Milan COng ty General Motors 1a con,, ty me cua cac phan Wang the tao khung xc Fisher General Motors Corporation is the parent company of Fisher Body Works i ('ong ty Dicn thoai va Dien bao Quoc tc (I.T.T.) 1a mot cong ty Inc 1tni chu nhieu cOng ty nh6 o Hoa Ky va d nu c ngoai International Telephone and Telegraph (I.T.T.) is a parent company which owns many smaller companies in the United States and abroad J COng ty inc thttdng gitip dc3 cac cita hang dddc cap phep nh►tcing quyen thLtc IiiOn cac d¢t khuyen mai cua ho The parent company will help the franchise stores promote their sales CONG TY QUA' NG CA 0: advertising agency ❑ Ong da chcm cong ty quang cao nao chtta? (lave you chosen an advertising agency yet? CONG TY TNHH: corporation u 'Prong trttdng hqp kinh doanh that bai thi trach nhiem cua mot cong ty '1'N[lI-I ve cac khoan nd dutdc gidi han In the case of business failure, the responsibility of the corporation for its debts is limited CONG TY VAN TA 1: trucking company Mot xe tai chat' bin- On t, cd diezen la mot mon tich san d6i v431 mot cong ty van tai A diesel truck is an asset to a trucking company CONG VILC: task j Toi rat tin tt4ng 1a c6 the lam trOn nhu'ng cling viec ma qui ring giao ph6 I have confidence of being able to fulfil all the tasks assigned to me CONG VItC LAM BANG CHAN TAY: hand work ❑ Nhi°ing cling nhan du'dc hudn tuyen scs sai c6 kh'a nang san xuat cac loai hang h6a ddi hbi nhieu cong viec lam bung chan tay Workers with very little training are able to produce goods which require a lot of hand work CONG VILC GIAO DJCH: transaction ❑ Nhffng khoan muc 1a nhffng muc ghi lai nhitng loai cong viec giao dich co cong hinh thtYc Accounts are records of similar types of transactions ❑ Nhfrng cong viec giao dich buon ban dtidc ghi vao khoan muc buon ban Sales transactions are recorded in the sales account CONG VICC LAM AN: business ❑ Cam chua, cong viec tarn an durng nhit dang phAt len Thank goodness business seems to be picking up CONG VItC LAM TAM: temporary employment ❑ TOi dang tim mqt cong viec lamp tarn thCii gian nghi he I'm looking for a temporary employment during the summer holiday CONG VICC LAT VAT: odd job u TOi vita mdi nghe tiY Ong Jones, mot nhffng ngdai chao hang cua qui ong, ring qui Ong muon thue mot ngu' i dt3 phu giup viec giao hang va lam nhitng cong viec 1at vat O ci'a hang sau gic7 hoc, tOi muon xin dtt¢c lam cong viec I have just heard from Mr Jones, one of your salesmen, that you want to employ a boy to help with deliveries and to odd jobs about the store after school hours, I would like to apply for this job CONG VIEC VAN PHONG: office work o TOi cu nhieu kinh nghiem ve cong viec van phong I have a lot of experience in office work CONG DONG: community ❑ Nhuing tiet muc quang cao tren bao chi c6 gia tri theo thai gian, va c6 the ditdc phan phoi nhu'ng cong dung rieng bict Newspapers advertisements have time value, and they can be delivered in specific communities CONG SLI: colleague ❑ Hai cong sii c6 quan he tot den not ho chita bao gi bat dung v5i ve dieu gi The two colleagues had such a good rapport that they never disagreed on anything CONG TAC: collaboration ❑ De an la sii cong tic gifi'a cong ty The project was a collaboration between two firms CONG Vdl: plus o Ho de nghi tra co to 15.000 cong vdi nhiing chi tieu They offered her $ 15,000 plus expenses COT YE5 P'U: essential o Co ay la vion cot yeu cua to Chung to khong the lam ma khong co co ay She's an essential member of this team We can't without her CU (DA DLfUC XAI ROI): used ❑ NguOi thieu nut dd dddc ngtrdi chao hang thuyet phuc mua mot chiec xe cu (da dtidc xai roi) The young woman was persuaded by the salesman to buy a used car CUNG CAP: supply, provide ❑ Chung to khong can thao Juan ve nhutng cai may ma ong khong the cung cap cho chung toi Ong hai tuAn We don't need to discuss those machines that you can't supply within two weeks ❑ Xin geli nhitng mat hang ma qui ong c6 the cung cap W)ng m(t thing Please offer goods which you can supply for within one month 1)i nhien, toi se rat han hash dudc cung cap chc qui sing them tin tdc chi tiet neu qui ong yeu cau I will, of course, he happy to supply any detailed supplements y information you may require ❑ Chung toi rat han hanh th is cung cap cho ong cac tai lieu lien quan den nhitng host ding cua thong toi tai Thuy Si We would he happy to provide you with references of our activities in Switzerland a Cong ty cung cap tong viec lan1 cho nlttcii ngan tong nhan This company provides work for ten thousand employees CUNG VA CA' U: supply and demand ❑ Hoat don- khuyen m Ai Ia nh�m lam thay doi mO'i tttdng quan giita cung va cau de lam tang them so cau va ni tc han Promotion attempts to shift the relationship between supply and demand to increase demand and sales, CUOC BAN DAU GIA: auction ❑ Chang toi da tra m6t gia cuoi cung la 15.000 de mua chiec ban co ii cube ban dau gig We made ct last hid of $15,000 for the antique table at the auction CUOC DIN DAM: telephone call o Chung toi xin bao da nhan dtt¢c cuoc din dam cua qui ong 30 thing We acknowlege your telephone call of March 30 CUOC GIAO DICH: transaction ❑ Ngu i gift so sach ke toan Ittu gig ho so cac cuoc giao dich tai chinh The bookkeeper keeps a record of every financial transaction CUOC HOP: meeting U T6i khong hiet tai George khong den hop I don't know why George didn't turn up at the meeting CUOC NGHIEN CCU: survey ❑ Chung toi dA thttc hion trot cuoc nghien c(fu v thuec tay sinh hoc We carried out a survey on biological detergents CUOC N61 CHUYtN: talk ❑ Toi rat thich cuoc chuyon cua co ta N6 c6 rat nhi6u thong tin I enjoyed her talk It was very informative CUOC TH1J NG Lli NG: negotiation ❑ Cucii cang, ho quyet dinh khong tiep tuc vdi cac cuoc thildng biting nita Al the last moment they decided not to continue with the negotiations CUOC THI € NG THUYET: negotiation ❑ Sit that hai cac cuac thtfdng thuy6t da lam nguy hai den ban hdp dong The breakdown in negotiations jeopardized the contract CUOC TKL(NG BAY SAN PHAM: trade show ❑ Toi biet each khuyen mai san ph9m cua cong ty d cac cuoc trlfng hay san pha'tn va & cac hoi nghi I can promote the company's products at trade shows and conferences CUOC VAN HONG KHUYEN MAI: sales promotion campaign ❑ Chung toi c6 mfit cuac vAn dong khuyen tnai dat hiou qua Mt?c bin da tang 10n dttdc 10% so vdi nam ngoai We have had an effective sales promotion campaign Sales have increased 10r1% over last year CON NIB GIAM DICN'I'HOAI: telephone directory u Toi tIm thil:y Ong ty nhcY nhln cub niOn giam diQn tlio i dia phtttfng, Iijund the company by looking in the local telephone directory CC1A HANG13ACH HOA: department store Li CO to too ditng c tiQm nhci d6n mi c'ra hang bash h She built her bus shop to a chain o department store C'I!A HANG BAN itan rti m cc th6 d cita hang ban lc At the retail store C'ac c%ta hang ban lc thttc"fng bii tien mua nhilu chc'I trGng trim boo dz' yuang coo Rriail stores usually purchase a lot of advertising space in newspapers ('CfA HANG BAN III;, CO NHAN VI1;N I'HVC VV: full service retail store 'Prong tn►;►t vita hang ban 16 cci nhiln vin phut vu, vi4c ban trutc Ih p cho khach hang cc the too anh httitng dttn mac ban in a full service retail store personal selling can ct%Jccr sales C(!A HANG CONG 'I'Y: company shop ❑ t)' ('Iii riOng nhAn vi pii in cua cita han (lily employees can huv produce from the companv shop Ct'f t HA NG IJ N H(51': chain stores U Phtln Wit sac ctta hang lii;n hctl, diru thuoc yuy6n sif lift ciia ►nC)t ccing ty Icin dttctc mQnh danh Ii► ct itg ty ►ny Most chain stores are owned by a large corporation known as a parent company CIIA HANG TONG HOP BAN I.1',: retail department store NhtYng nhA buCin si y phuc ban hAng trAtn chi& Ao sti-mi vA ho ki 6u ntY cho cac cfra hang tang hop ban le Clothing wholesalers sell hundreds of shirts and blouses to retail department stores, CeA HANG 'IV PHVC VV: selfservice store j (;ac siou thj lA nhtYng vi dq v3 nht'ng cita hang ty phuc vet Supermarkets are examples of selfservice stores Cl1A HANG TRLIOONG: store manager j Cita hang trtOng thdang trttng bAy nhYng tn�t hAng tion ding, A store manager usually displays convenience items, CUA HIt:U D1f C CAP GIAY PHI,I' CHUY1N NH[! NG QUY1 N: franchise store i Mot ciia hi4u dtt{ic ckp gixy phdp chuy6n nhttcing yuydn ch the ot thuoc yuydn sii htYu cua m giam d6c ctc kinh doanh nh6 tnA du is ot m tong ty On hcin cA'p giA'y phdp hot dong A franchise store may he owned by a small business tnanager who has permission to operate from a larger company CU'A Hl <;U'l'Hl,1C I'HAM: grocery store -j 'I'M ca nhYng sltn phigm it mot cita hiou thttc ph1m mang m ot s(i' chi ten mon hAng vA kich ctl ctia nl, All products at the grocery store hear a number which indicates the item and its size, CLING RAN: rigid ❑ Ong chu cCtng rAn ciia anh to sd khtng nghe y W n cent anh fa, His rigid boss wouldn't listen to his ideas CCU X1�.T: attention a 13t'It ctt don d A gcti d6n eying s tail c(ru X61 ci#n then vA nhanh ch6ng, An,v order which you miry place with us will have our prompt and careful attention D DAN I•) N: lead to ❑ Sti tang lai suat mdi day da dan den sii pha san cua nhi6u tong ty nhci The recent rise in interest rates has led to the bankruptcy of many small companies DA U 'I'HO: crude oil v DAu thO la nguyon lieu ma t U d6 xAng dtfdc lam Crude oil is the raw material from which gasoline made DAY CHUYt, N LAP RAP (SAN XUAT): assembly line ❑ Chung t8i dang IAp dAt mot day chuydn 1Ap nip mdi We are installing a new assembly line ❑ Dieu thoa man nao cling vi%c ma hat cit cung c6 lain mot day chuy6n IAp rap? What job satisfaction can anybody get from working on an assembly line? -j C'ong vi4c day chuydn 19p rip c6 the rat la don dieu va nhatn than vi mkt tong vi& cirdtt1c lam di lam lai hoai Assemhfy line work can he very routine and boring since the same joh is done over and over j Henry Ford to in6t nhi'ng ngtti'Ji dau lion sit dung day chuy6n san xuat cho tong vit;c san xuat xe hdi Henry Ford was one of the first to use the assembly line for the production of automobiles Khi n1i 'ng chie*c xe hdi chuycn dich tren day chuyen san xuat, nhQ'ng canh cita, ding cd, vA kinh chin gib dticic l9p drat tai cac dihm trOn qui trinh As the cars move along the assembly line, doors, engines, and windshields are installed at stations along the way Henry Ford da sit dung day chuyen san xuat de many viec lam den cho cong nhan Henry Ford used the assembly line to bring the work to the worker DICH VU: service • Kinh doanh la hoat dOng san xui t, phan phoi hang hoa va dich vu Business is the activity of producing and distributing goods and services Quang cao 1a mot kieu thong hao cho quan chung, mO to ve cac loi diem viec sit dung mist san pham hay mcit dich vu Advertising is a kind of public announcement which describes the benefits of using a product or service DO Dij: reluctant u lien gic� Ong ay dang dit dau tit them tien He's reluctant to invest any more money at the moment DOANH NGHIEP CO MOT NGHIi P CHU DUY NH AT: sole proprietorship Mqt doanh nghiep co mot nghiep chu nhi t 1a mot cd sii kinh doanh dtt¢c in6t ca nhan lam cho va dicu hanh A sole proprietorship is a business owned and operated by one person l)oanh nghiep co mot nghiep chu nhat la doanh nghiep de lap nhi t va cOng de doing cita nhi t A sole proprietorship is the easiest to initiate and the easiest to terminate u Nha hang dtfiic dieu hanh nhd nuit doanh nghiep co mfit nghiep chu nhat No drt¢c m6 t ca nhan lam chu This restaurant is operated as a sole proprietorship It is owned by one individual DOANH NC HI1I' H(WY DOANII: copartnership, partnership j F)ieu khoan ciia doanh nghicp hcip doanh cung can neu len each thitc ham cd s�i kinh doanh The articles of co-partnership should also provide a method of selling the business ❑ Doanh nghicp h¢p doanh khOng c6 m(1 s6 di ui hat lcii ma doanh nghicp c6 mist nghicp chi nliat mac phai, nhu'ng n6 c6 chung 1116t so dicin ttidng thing A partnership does riot have some of the disadvantages of a sole proprietorship, but it shares some similarities C'ac vi chi nhan cua mqt doanh nghicp h¢p doanh cum, chin xe chum, yuycn dieu hanh va cac khoan lcti nhu in cia vies kinh doanh The owners of a partnership share in the operation and profits of the business DOANH SO: turnover ❑ ('Ong ty vdi doanh so' 45 trieu hang can hc( nliiem m)t nguRii c6 nang life ngoai lam Truing phOng Thu nwa This £-15n, turnover company is seeking to appoint a person of exceptional calibre cis Head of Purchasing j I oanh sci cia Ming Icn IO nam year Turnover has increased by 10 per cent this DOANH SO BAN: sales ❑ Nhtt tili da ncii plum dau cua huiii thuyct trinh, doanh si> pan dat dit¢c rat tilt 'I'uy nhicn, tuili lunli khimg giong nliti nam ngoai As I said at the beginning of my presentation, sales have been very goad /However, the situaiiuri has not been like last year DO HANG: unloading i han The use of pallets cases the loading and unloading of trucks DU KHACH NtXIC NGOAI: foreign traveller J C'ac du khach nude ngoai sc phai tra mqt khoan thue quan Iron milt s(I m6n !tang dude inua slim cd nude ngoai Vic sit dung cac p chat hang Ien va g xuc�ng xc tai t Foreign travellers will have to pay a duty on some items purchased abroad DUYI?'I': approve ❑ Nguiii kicn true su phai mat mint thcai gian dai d0i an ciia mirth dit(.dc cluy6t b£o may quail lieu hanh chink It took ca long time for the architect to have his plans approved due io bureaucracy DUNG CU: tool ('hu nkan nhat the quyet dinh vice nen inua Saul nhitng dung cu va thief hi mc3i hay kh6ng The individual owner can decide whether or not to purchase new tools and equipment MI AN DAU'115: investment plan ❑ So lieu ban hang chung to da xem x6l r(z)i VI tlle, chung to hay di d en phan dtt An dau tit The cedes figures we have already considered So let's move on to investment plans DL" AN MO RUNG: expansion project j Vai cong ty phat hanh trai phicu 1im ngucin viin cho cac dig an 3nif rcing Sonic companies issue bonds to finance expansion projects D15 DOAN: forecast ❑ (u,% it qua dot down ban dau 151%x ('hung 101 dang c6 mist n5m day thuAn Idi va doanh sii ban cci Ike W c arc, having a good year and sales mew exceed our forecast by /5 per cent Dlj 1101 NGHI: attend a conference ❑ I'c;i din day de dpi h6i nglri I'm here to attend a conference DtI TINH: expect, expectation ❑ Nguictc lai v8i dti tinh, hicu do"i doanh so ban hang cua chung to da' di xuiing vao thing roi Contrary to expectations, our sales figures went clown last month ❑ That khong may, nhiing chi lieu vao de an nhieu hdn du' tinh qua nhie U Unfortunately, expenditures on the project were much more than expected DI TOAN DOANH S05 BAN RA: sales forecast ❑ se tang 25% vao nam tdi 13an dit town doa ring doanh thu ci The sales forecast shows that we expect a 25 per cent increase in turnover for next year DIVA TRf N: base on ❑ Cong vi & tiep thi hien dai dita tren y tIk'ng la hang hoa khong the' sin xuat de thu duicic Iii nhuan trii phi co khach hang mua no Modern marketing is based on the idea that goods cannot he produced for profit unless someone will buy them DLI(IC: pharmaceutical ❑ Truidc hdp tic Wi chting toi, Ong to lam giam doc mai vu cho mat con,, ty duidc Before joining us he worked as a sales manager for a pharmaceutical company DLI I MCC GIA TR] KE TORN: below book value ❑ Ce' phan dang dti¢c ban ii du(8i mtIc gig tri ke toan value This stock is trading at well below book I)11(OI QUYEN: under ❑ (,iam doc mai vu dirdi quyen cua giatn doc dieu hanh The sales director is under the MD D DA RANG: great variety ❑ COng ty cua chung toi sun xuat da dung cac loai du chili toys Our company produces a great variety of DA NHAN D1J(IC: in receipt of ❑ Chung tOi da nhan dtfdc quycn catal6 va bang g►a cua Ong, We are in receipt of your catalogue and price list DA XONG: complete hang dst hien gicJ d A xong va chung tui se rat han hanh du'dc nhan ❑ chi thi tai hang cua qui Ong Your order is now complete and we shall be pleased (glad) to receive your chipping instructions DAI CHUNG: general public, mass audience j Thitc phuim thi dude ban cho dui chung, cac loci nguyen vat lieu thi thi1L)ng chi dtt¢c ban cho cac C1 sc5 kinh doanh co the dung Chung de sin xuKt mot mbn hang gI d6 Food products are sold to the general public, while raw materials are ec,cually sold only to business who can produce something with them Vic quang cao la mOt each gidi thieu chung chung vc; hang h6a, dieh vu hose y ti ng nhi;m vao dai chung Advertising is a nonperconal presentation of goods, services, or ideas aimed at a mass audience DAI DI N BAN HANG: sales rep, sales representative ❑ Mut ngth' i dai din ban hang giiii the deny ve hdn 1.000 dO mot tuan A good sales rep can take hotne over $1,000 a week ❑ ('hung t�►i dang tim dai dien kin ban hang c6 pham ky thuat, cci kha nang giao ticp ii moi tang Op va c6 ho sd mai vu dude ch(tng minh We are looking for a sales representative with experience in selling technical products, able to comnmunu ate at all levels and with a proven sales record T6i rat vui dudc biei qui cling ty dang tuyen dung m6I ngu21i dai dien ban hang was interested to learn that your company is now recruiting a sales representative DA l)1PN CHO: stand in for ❑ T6i d t din cho Claire klii anh ay di dit hC)i nghi ii xa I stood in for Claire ►twhile he was away at the conference DAI DA sO KHAN, THINH GIA: mass audience Nha quang cao muon cci m6l l►i¢ng ngtr6i tiii da xem hoac doc thong tin cua minh Ong la Wham vao dai da so khan, thinh gia The advertiser wants a rnaximum number of people to see or read his message He aims at a mass audience DAI Lk THICH H(IP: suitable agent ❑ Chung tOi dang tim m6l dai 1y thich hdp dai then cho chung toi We are finding a suitable agent to represent us DAI IS TRUNG GIAN: agent middleman ❑ Dai ly trung gian dan xep nglt[li inua va ng►AN ban quan he buOn ban vdi An agent middleman arranges for buyers and sellers to gel together and conduct business i Dai 1y gian nhan dttjc m6t khoAn ]c phi qua vice gidp cho ngWii mua va nguiii ban quan he vdi An agent middleman receives a fee for bringing buyer and seller together DAI SIf U 'I'HI: hypermarket ❑ Dai sieu thi, hay sieu thi that On, thlOng d ngo,'ri thi train hypermarkets, or very large supermarkets are usually outside towns DAI TU: overhaul ❑ HodaitubOmayvinodabilut They overhauled the machinery as it was broken down DAM PHAN: negotiation ❑ Sati nhiing An dam phan dai, ho da quyet dinh dung ciia nha may After long negotiations they have decided to close icon the plant DAM BAO: assure, insure, secure ❑ Chung t6i c6 the dam bao vdi qui ong rang Dia ca cua chung toi thtcic tinh loan ky Itic3ng nhi t We can assure you that our prices are most carefully calculated Prong nhieu qucc gia cac chinh phu bu ki cho cac n6ng dan dam hao du so luting thiic dLt¢c sin xuat In many countries the government subsidize the farmers in-order to insure that enough food is produced J Cac cong ty c6 the darn bao nguon vein cho nunh bang each phat hanh trai phieu Corporations can secure capital by issuing bonds DANG XAY DUNG: under construction ❑ 'l'ira nha van dang xAy dying The building is still under construction DANG: worth ❑ `Prong thi.ic to tti se ding gia 5.0 horn In real terms the $1,000 you invested would be worth $5,000 today ❑ Thtic stt co ding tieu m6t sii tin nha the vao dti an hay khong'? Is it really worth spending so much money on this project? DANG KE: considerable ❑ Chung toi da kiem dtidc Idi nhuan dang ke ban manh dat db We have made a considerable profit on the sale of that land RANG KHICH L: encouraging ❑ Nhrt toi da" not trtidc, k6t qua thu dttdc nArn rift dAng khich le As I said before, this year's results are very encouraging DANG TIN CAY: reliable' o Neu myt nhan vien khOng thing tin cay thi anh to khong co ich Idi gi cho cong ty If an employee isn't reliable, he's of no use to a company DANH DIhN: cable ❑ Nhttdtidc yeu cau, chung toi danh din cho qui Ong horn nhti sau As requested we have cabled you today as follows DANH GIA: appraise, evaluate o Chung toi danh gia nhan vien cua chung tOi mot nam mot lan We appraise our employees once a year o Chung tOi danh gia cac phi ton We evaluated the costs, a Sau danh gig chttcing trinh huan luyen, chung toi dA co vai thay dI i After evaluating our training programme, we made some changes v Nhii'ng ngtecti nop thin xin viec se ditdc danh gia cAn cri theo kinh nghiem va ky nAng cua hq People who apply for the job will be evaluated regarding their experience and skills DANH GIA CAO: appreciate nhOtng chi d ❑ Chung tOi se tarn chu dao cua an cua chung toi We shall appreciate your careful attention to our instructions DANH THUS: tax u Nhing dang to chtic khac ditdc danh thu6 theo cac kidu khac Na tren cac khoin Ili nhuAn cua hp The different forms of organization are taxed differently on their profits DAUTAO: train j Cac nhan vien • toan thttc1ng k ky nhtt cac nhan vien ke toan Bookkeepers usually not have as much training as accountants Nhfitng ceng nhan m6i dtidc cho tham dit mat ddt dAo tao ba tun 1e vc cach vAn hanh may mbc New employees are given three weeks' training in the operation of the machinery DAP UNG CAM K1T CUA Al: meet one's commitment ❑ Ho se phai day manh san xuat dd dap fang nhitng cam k6t cua ntinh They will have to step up production in order to meet their commitments DAP LYNG MOT NHU CAU: meet a demand ❑ flap ping nhu cau nay, chting t3i da dtta chi6c tau vAo hoat d6ng dcu On To meet this demand, we have brought ships into regular operation DAP CNG NHU CAU KHAN THIf T: satisfy the desires and needs 1-6en cd s9n nhidu loai xe hdi khac nhhm dap ling nhu clu kh an thiet cua thi trttccng Several different types of automobiles are available to satisfy the desires and needs of the marketplace IMP I N( YI U C someone's requ u tang ('hung tcli c6 nhil Ling nhcYng you We hold large stocks to meet your requirements O Win chting tOi gai din qui tang mQt teat cAc mAt hang giA thdp hdn vA by vQng melt vAi mAt hang so dap (m g yeu du cua qui Ong We are sending you today a range of lower priced articles and hope that some of these will meet your requirement, 14'l' ()l1(1c: accomplish, achieve ® COng ty dA dot dtuclc mac tWu cua minh The company accomplished its target O Sii tAng hfdng sau ttly vAo k6t qua dat dtfcic Further salary increases are tied to the results achieved 1L4T HIt,;U QUA: effective, efficient i Vic quAng cAo true bAo chi khcng phai lA cAch dat hiiru qua viGc hAn may bay Advertising in newspapers is not an effective way of selling aircraft u CAch sun xuXt thi6t bj gia dung dat hiyu quA cao nhtt IA sit dung dLrn mOt day chuytn sAn xuft The most efficient way to produce appliances is by using an assemhlr line, D, C 'i'f NH: features, characteristics NhAn viOn chAo hAng se trlnh bAy mOt vAi dAc tinh cua loci may vi tinh mdi The salesperson will demonstrate some of the features of the net computer O l,ooi AZ120 mdi cf nhih dAc tinh mdi The new AZ120 includes a number of new features O Dttcic sAn xut't toi thi6i k, tcct nhkt Manufactured in Italy, this product displays the finest design features $, san ph9in nA dAc tinh NhAn virn hAn hAng giAi thich v1 cAc doc tinh ctia sAn ph9m vA cho hict Ong dung cua son ph'm The sales sic ff explains the characteristics of the product and shows how it works BANG K$: register o '1'rt0c ban hAt dAu kinh doanh, ban cAn phAi dAng kf+ cho tong ty cua irflnh Bcfore you can start trading you need to register your company HAT: expensive o quA dAt ('hung tcli h(si n nghT ring giA cu We are rather surprised that you think the price of this article is too expensive F)i'1' LAM: custom-made Mt)t ngtihhi khA giA mdi cO the kham n& vioc d#t may an quAn A wealthy person can afford to have custori-made clothes 1)8'1' YHONG TRIJ C: reserve a room ❑ Tfi muh dAt phdng tru'dc vc11 tOn IA Christensen I'd like to reserve a roost under the name of Christensen 1)8'1' CO Sc: base ❑ (Ting ty da dAt cd stl tai day dtrclc nftn The company has been based here for five years D4'1' HANG: order, place an order o llAng chung tcii dot vAo 30 thong dAng 10 phAi difoc giao van thong rc'3i The goods we ordered on March 4O should have been delivered (shipped) last month o Neu Ong dolt hAng hfiy gk't, thl (ng s cO vAo cuai thong 1/'you artier now, you will have the goods by the end of March o Chung t8i se g6i chiing tU tham khan thtidng mti va ngan hang nau chitng tei dAt hang We shall give the bank and trade references if we place an order DiT HANG THI.'1: make a trial order ❑ Chung t8i mu6n dAt this mot bO We'd like to ►nake a trial order of one set D4P VAO MAT DtC GIA: catch the reader's eye o Didu dau tien mA muc yuang cao phi lain la dap veto mAt doc gia The first thing an ad must is to catch the reader's eye DAT DAI: land ❑ Dat dai am chi din cac ngu(n nguyen vat li8u can thiet cho ceng vic?c sAn xuat Land refers to the sources of raw materials needed for production DA'f XAY Dl;ING: site ❑ Chung tOi cam thay cac giam d6c hoAn town Ova hic''u dticjc la manh dat xay dung d6 khOng thich hdp nhtithe nao We feel that the directors have completely failed to understand how unsuitable the site is DAU CO: speculate ❑ Ong to dau co v dat dai Ile speculated in land ❑ Ong to dau co vao thi trU ng chtYng khoan Ile speculated on the stock market DAU'I'U: invest 'I'Oi cu kha nAng phan tick cac phtking thiic thu nhitp, chi lieu va dau ttt I have the ability to analyze the ways that money is earned, spent and in vested u Cac vi giam dc6c dung nhi`ing ban ke khai tai chinh yuyct dinh each thtic dau ttt v6n lie'ng cua ho Managers use financial ctate»ienis when deciding how to invest theirc apical DAY MANH: promote ❑ T8i dirt dinh vieng than Nhat de day manh vice xuat khan cac mau hang mc3i cua chung tfi I plan to visit Japan to promote the export of our new models DE DOA: threaten ❑ COng ty bi de dya kien lung vi vi pham heir doing The firm was threatened with litigation for breach of contract DEM LAI L(lI NHUAN: prolitable 1'at ca cac cd scj kinh doanh can phai -hi lai cac khoan giao dich ve tai chinh de' xem cb dem lai Ieii nhuan hay khOng All businesses need to record financial transactions in order to know whether or not they are profitable DIN DAU HOI: kerosene lantern ❑ I36ng den dien da khien oho den dau h0i trif nen 10"i thai The electric light bulb nicule kerosene lanterns obsolete DE, AN: project ❑ ''Oi by vong de an liep tuc dirdc there hion trOi chay nhei oho den hay gic'l I hope the project continues to run as smoothly as it has so fcir DI; AN HOP TAC LIEN DOANH: joint venture project ❑ 1a ('hung tOi da ky tron 10 an hdp cac lion doanh vdi tong so vein 211dOlaMg We have signed over 10 joint venture projects with an ciggregale capital of billion I IS dollars DE NCHI: make one's offers, recommend Sau chon dude nhiou nha cung ring, hay miti ho neu nghi ❑ Ikrving selected a number of suppliers, invite theni to make their offers a MAc dir bio hicm thi khing bat buic, nhttng cluing tOi van manh dan nghi Although insurance is optional, we strongly reconunend it HE XUAT: generate a nhit u quyet dinh ('ac vi giam dcic d may vi tinh de xu Managers base many of their decisions on computer generated information H> XIIONC: initiate ❑ Ngt0i chii doanh nghicp de xtuc3ng heat dfing kinh doanh bang each phiii hdp cic ycu tC► dat dai, lao dOng va vein lieng bat dau mcjt cOng vice kinh doanh indi The entrepreneur initiates business activity by bringing together land labor, and capital to begin a new business venture E)E BAN: for sale J (iia ci cua mOt loa quyet dinh bang san pham sa'n co thict cua ngutiti t dung The price of a product will he determined hu, the quantity available for stile and the desire of the consumer HE BAN VAO THANG T6I: for next month's sales ❑ Vi hang dti¢c can ban vao Ihang tc3i, non chung 10i hay giii phii thud giuc giao hang cho chum tOi As the goods are wanted for next month's sales we must now insist on immediate deliver' (shiprnent) of our order HIS, Al DINH l.ll<;U: at one's disposal ❑ ('hung tOi da cap van vdi Btiu Din rcii vA xin qui Ong ci? gilt hang lai chung tOi dinh lieu cho d en qui Ong dtMMic tin cua cluing tui We have taken the mailer up with the Post Office and would ask you to hold the goods at our disposal until you hear from us DEN: arrive ❑ Hang da den vao horn I 'he goods have arrived today DEN K$ HA} N: fall due ❑ Vic ilianh loan se den ky han vao thfi bay Payment will fall clue on Saturday DP N IiU: make up ❑ Xin qul chung toi Ong vui long den bu thiet hai cho Please make up for the loss we suffered DI CHl~CH RA NGOAI VAN D1C: go off on a tangent a ❑ 'l'ai anh y kh6ng barn lay diem? Anh ay lu6n lu6n di check ngoai van de Why doesn't he stick to the point? He's always going off on a tangent DIA LASER: laser discs ❑ Dia laser da khien cho hang video 10"i thcii Laser discs are making video tapes obsolescent DIA 1111: geographic u Vi bao chi thrOng IA nhitng doanh nghiep ci dia phttcing nen vice yuang cao tren bao cc the nharn vao nhiing khu vtic dia drt nao Since newspapers are usually local enterprises, newspaper advertising can be aimed at certain geographic areas DIA DII'M: location j Thi trLOng thtic pham ]a dia diern din vice mua ban thtic pham The grocery market is the location where the buying and selling of food takes place DIA DIPM TRIING HAY: display location Mot dia diem truing hay tcit c6 the thuyet phuc m6t khach hang mua sam mot mein hang Lien dung nAo d6 A good display location can persuade a customer to purchase a certain convenience product DIA PHVONG: local ❑ ABC, cung ty ma sin xuat cac phan nay, vda mai d6ng cita van phong dia phtidng cua minh ABC, which produces these parts, has just closed its local office ❑ Chung tOi da titng mua hang tit mot nha cung dng dia phtidng We used to buy front a local supplier ❑ Ho that sit lain an rat thuan ldi tit [chi ho quyet dinh quing cao tr6n truyen hinh dia phttdng They've been doing really good business since they decided to advertise on local television DIA THL: geographical location u Singapore co mot kii diem cung vii3c ngoai thttdng nhc7 vao dia the cua minh Singapore has an advantage in international trade because of its geographical location DIEM: point ❑ Gia co phieu dA vao trtta hom qua, tit 40 xuong 3.648 diem Stocks took a nose dive yesterday afternoon, falling 40 points to 3,15-l8 DIEM BAN LE: retail outlet j ('ac diem ban le g hang tong hdp va ban gia Retail outlets include supermarkets, department stores, and discount stores DIEM BAO HOA: saturation point o Thi triOng da dat den diem bao hoa vi vay Chung to can tap trung tim sin pham mcli The market has reached the saturation point so we need to concentrate on finding new products DIEM CHINH: main point ❑ De toi ltidc lai cac diem chinh Thd nhat 1a Let me just go over the main points again Firstly DIEM HOA VON: breakeven point ❑ Chung to da dat den diem hda von tit nao? When did we reach the breakeven point? ❑ Neu nhtt von- sau thing ►na chung to khong dat den diem hoa von, chung to se phai hoi mtidn them von vay ngan hang In case we don't reach the breakeven point within six months, we will have to ask for another bank loan DIEM MANH: strengths ❑ Ong ay de nghi chung toi nen liet ke nhitng diem manh va diem yeu cua minh He recommended that we list our strengths and weaknesses DILN'I'HOA1: phone ❑ Neu dien thoai cua t6i reo, xin vui long nghe ho toi nhe? for me? If my phone rings, could you take the call DII;N'I'IN: telegram ❑ ('hung t8i dA nhAn dttdc then tin cua qui On- vao 30 thing We acknowlege your telegram of March DII? U CHINH LA I: adapt -] Toa xe lita cii thich hdp de lam nha hang This old railroad car was adapted for use as a restaurant DIEU CHINH LAI MAY MOC: retool ❑ Day chuyen sin xuat hi ngttng tre luc cong ty dieu chinh lai may ink The assembly line is shut down while the company retools DIE X HANH: handle o 'I'cii thick each thitc anh ay dieu hanh dOi ngu ciia nunh I like the way he handles his team n I)IEU KHOAN: terms U Chung tOi r at tiec phai hao cho qui vi la chung tOi khOng the thay i nhitng dieu khoan hip dung m¢t ca hai hen da ky ket We regret to inform you that we are unable to change the terms of the contract once it has been signed by both parties ❑ Ong to phitn tick nliitng dieu khoan hip d((ng trikic ky Ile analysed the terns of the contract before signing it Li Ong to tiro each giai quyet m t so dieu khoan hdp thing vdi stf da nghi va re)i khic3c tii khOng ky Ile tackled some of the terms of the contract with suspicion and declined to sign it UWU KHOAN THANH TOAN: payment terms n Chung to da nhat tri vc dieu khoan Ihanh town; hay giif chung to can ban bac ve thifi gian We are in agreement over the payment terms; now we need to discuss the tuning DIE ,U KHOAN TRONG TAI: arbitration ('a clause J hai hen se rang bu(3c vdi beii dieu khoan tryng tai Roth parties shall be hound by the arbitration clause DILU KII;N: terms i Xin hay thong bao cho chuug 16i biOt la qui Ong cO the chap nhin don dot hang ciia chung tOi vdi nhiTng dieu kin hay khOng Please inform us whether you can accept our order on these terms DIEU KI€N BAN HANG: terms of sale ❑ ('hung tcii nmuin hit dieu kiln ban hang ciia Eng We would like to know your terms of sale f)lh.U KI N LAM VII C: working conditions, conditions of employment ❑ Ncii that, chung toi it nhan dtIdc phan nan ve dieu kin lam vice cua chum, t6i y kien To be honest, we receive few connplaint.c about our working conditions ❑ Ngititi (m g vicn chtta intuin nip ddn cho tc?i hiet than ve, ndi va di ti kien lam vice The applicant does not want to apply until he knows store about the location and conditions of employment DIEU KI1:N NGAM: implications ❑ 'l'heo y tcii, chung to khong ncn lao vao thiia u' c dai han trtt(Ic xcm xct nhu'ng dieu kin nganl In no, opinion we shouldn't rush into a long-term agreement before considering the implications DIIU KIFN TAI CHINH VUNG MANH: sound financial condition i ('tic cBng ty tieng tam that toil va cc dieu tai chinh vi'ng kin manh c6 the dtta lai soft thfp trCn cac trai phieu ct:ta ho hdn cac Icing ty khac Companies that have excellent reputations and a sound financial condition can offer lower interest rates on their bonds than can other c •ont pani es DIE U K11?,N'I'HAU CHI: overdraft facilities ❑ ('hung 16i tnucin gia han dieu kin thfu chi ilities We would like to extend our overdraft fiu- DIPU KII?,N TII:N QUYL'C: prerequisite ❑ Bang cap ve tai chinh hoac ke loan la dieu kien tiCn quy6t d6i vdi nghe ngan hang A degree in finance or accounting is a necessary prerequisite for a career in banking ❑ C6 kien that tot ve vat 1y 1a dieu kien ticn quyet doi vdi tong viec if nganh hang khong A good background in physics is a prerequisite for a job in aviation DIPU LI?: regulation ❑ Nhitng chiec xe c6 phi hdp vdi dieu le an town me i khong? Do these cars conform to the new safety regulations? ❑ Nhirng dice lc khOng the dtteic ap dung c6 it hdn 10 nhan vien The regulations are not applicable when there were fewer than 10 employees DIE U PHOI: coordinate, coordination o May tinh c6 the du'dc sit dung de dice phoi khoi king san xuat vc3i khor litdng ban Computers can he used to coordinate production volume with sales volume ❑ C'ong viec dieu phi phu'iing thitc san xuat lien tuc can thiet hdn phu'dng thtic sin xui t (Tian doan Coordination is more necessary in continuous production than in intermittent production DINH KIM THEO DAY: enclose ❑ Chung toi xin dinh kem theca day bang gia mua dung cua chting toi We enclose our winter price list DINH CONG: strike ❑ Su' chAm tre Ia dinh tong The delay is time to a strike DINH GIA: quote, appraise, price ❑ Gia ca Ong dinh cho thing toi hdi cao The prices you quoted us are a little high ❑ Ho da cho dinh pia mieng nen Mn n6 vt3i gia hao dat de biet nhieu (hey had their land appraised to give them an idea of what price to cc/l it, for T" ❑ Nhitng mAt hang dtuc dinh gig tic 500 d hese articles are priced at from 500 to 700 (IS dollars en 700 ]a My DINH MU'C: target ❑ Lttdng can ban 1a 15.000 bang mot nam nhting neu ban vtcdt dinh initc cua cOng ty dd ra, thi co the len den 40.00() bang The basic salary is £15,000 p.a but if sales exceed the target set by the firm, it could rise to as much as £40,000 DOA N DA I lIli U: deputation ❑ 1-)oan dai hicu D chao don tai phi t director The deputation from the airport by the ROAN NGOAI GIAO THhJ(ING MAI: trade mission NhCCng chitdng trinh cua chinh phu gitip sac cOng ty xuat kha'u hang each thi6t lap cac down ngoai giao thtudng mai Government programs help companies export by establishing trade missions DOI DLICIC TILN NCI: cover the money ❑ TC�i nghi 1a toi khOng the ;1iOi dude tin net I don't think I can recover the tnonev DOI H01 KINH PHI: entail expenses ❑ Xay dung them nha may se ddi hoi kink phi Building more plants will entail expenses I)ONG CHAT: bottle J Cd dung chai da co giay phep cling ty Coca-Cola cap de d6ng chai va phan pht�i Coca This bottler has obtained a license from Coca-Cola Inc., to bottle and distribute Coke DONG CIJA: shut down, lockout ❑ Nam ngoai ho d6ng cita nha may tun va inoi ngltcli de phi nglii phep cong 11161 hie Last year they shut down the lactose for three weeks and even,bodv had to take their vacation at the same lime ❑ ❑ dieu kien cua ho 1)o dcin d i1 may van thAng 1di ('ac 6ng chu thtf doing ciia nha may cp nhan vien nhan nhi'ng The employers tried a lockout to force the staff' f'to accept their terms hiing ngiiy cang it, chung 16i dot dinh se doing ci'ta nha Due to falling orders, we intend to shut down the factor v next June DON(; DA U: mark ❑ Xin hay doing d au then dung cac chi din cua Chung tii Please mark in strict accordance with our instructions ❑ Nhitng chi din chi tict lien yuan den dung di u va s(') s% d�dc gl'ti den seu Detailed instructions regarding marks and numbers will follow DONG GOP: contribute ❑ host dung xa hili ('ac cling nhan dM yuy Chung oho ca The workers were asked to contribute a general fund for social rlr'ii l it ies ❑ ('0 ay d6ng g6p lilncli lien chO fire nghien clfu, She conirihated a lot (.f mote' to research ))ONG 'I'llUl:: payment of duty o Vitae d6ng thus c() the' ilu\cc lio5n I/ii oho doe Ong srin sting lily Ming kh6i kho hai yuan PaYi iera of deal' n v be deffrrcd until you are reads' to take the Lnocls out of'bonds DO BAO HO: protective clothing ❑ Day la khu vttc nguy hiem Cling nhan kh6ng co dci hio h(( khcing dttcdc vao khu vttc This is a danger area Employees may not enter this area without protective clothing D O DAC: furniture ❑ 'l'hict hi giim co may m6 c vii d(") dac can lhict cho mqt xi nghiep hoat dung Equipment consists of machines and furniture needed to make a fbc•tory operate DO DAC LAP Di T CO DINH: fixture J 1-Du dac, dii dac lap dat cci dinh, va cac t6a nha IA nhitng lich sin co dinh Cac mon tick sin co Binh thu cng kh6ng the xe dich dtrcic Furniture, fixtures, and buildings are fixed assets Fixed assets generally cannot be moved z DO THI: graph ('ling vi%c khuyen mdi 1a nhiim tang mite ban d6c lap vdi so sung va gia ci ma tren mint dii thi no se dttcic thay d(i tren dtr cng Gong ve cau hicu din hang m6t net Promotion attempts to increase sales independently of supply and price, which will he shown on a graph cis a shift in the demand curve DOC CONG PHAN Xtf6NG: shop foreman j Vi d(' )C cling Phan xttdng chic track nhiCm vc vice 1en Lich trinh san xuat The shop foreman is responsible for scheduling DOC QUYI;N: sole ❑ Ong to la nha phan phoi dOc quye"n irong khu vote nay, vi vay chum t6i huoc phai mua cua ling ta He's the sole distributor in this area, so we're forced to buy from hint DOI CHUT: slightly ❑ Chi phi nguyen vat lieu giam d6i chat nam qua Raw material costs have fallen slightly over the last year DOI TA C: partner -j Ngu'2ii dang di titre ngttt�i doi tac de lien doanh khai thac dau This individual is seeking partners for a joint venture in gas exploration D)OI THU: competitor, rival u Neu chung to muffin tang thi phan thi chting to phai nht cho khach hang dung chi! tam den sun pham cua cling ty dcii thu cua chung ta If we want to increase market share, we have to lure customers away from our competitor's product ('ac cling ty luOn lu6n c6 nhang doi mcui de c6 tiu the' (1051 vdi nhitng dt i th6 canh tranh cua nninh Companies are ahvays innovating so they can have an advantage over their competitors ❑ Chung tiOi c() the de nghi m6t gia da c bict thap hdn dtii thu cua chting t6i 10% We can offer a special price JOe%: lower than our competitor ❑ ('ling ty lo ling la d6i thu cua by se data dich vu mien phi The company was worried its rival would offer free servicing DOI TLI NG KHAN GIA: target audience ❑ Chung t6i da nghicn ettu rat nhieu de"' bAo dam vice quang ego se thu but dung dcii toeing khan gia We did a lot of research to ensure that the advertisement would appeal to the target audience D61: change, convert ❑ TOi can doi nhCtng dung la de lay nhCing don- Mac Ditc I need to change these dollars for deutsche marks ❑ Sci don- Yuan chum dang doi don- dO la sang dung Mac Dt'c va chinh phu DUc da bat dau mua dondo la nhhm on dinh lai gia tri cua no Large numbers of people were converting dollars to deutsche narks and the German government began purchasing dollars in order to stabilize its value ❑ Chung toi sa'n sang doi n6 lay m6t cai indi We shall gladly change it for a new one D6I I.A1: exchange ❑ Chung tcii chi doi lai hang neu Ong c6 hien nhan We only exchange goods if, you produce a receipt D OI Mm: innovative ❑ lb o c6 mot phitcing thitc quAn ly doi mdi nham cai thien nAng suit They have an innovative method of management which has resulted in improved productivity DONG NGHII;;P: colleague ❑ Toi c6 lien he vii don- nghiep c cac bb phan khhc, had contacts with colleagues in other departments DONG NHAT: uniform i Tat ca cac M phan deu dung nhi t; dieu d6 c6 nghia la chung y het nhU va cung cung nhitng loci dung cu va may mOc cd th% dUitc sit dung de the tao va la'p rap chung All the parts are uniform; that means they are all exactly the same and the saute tools and machines can he used to produce and assemble them DC1 HAO TUN: economical ilen tuc se tr(t nen dd hao ton hon continuous production D(fI: model Khi cong vice san xuat gia tang thi sit dung phiidng thiic san xuat As production increases, it will become more economical to use ❑ Viec sAn xual cac chiec 1982 dA bat dau vao xc hdi dcTi thing, nain 1981 Producunn of 1982 model cars began on July 1, 1981 DON DAT HANG: order ❑ Ddn dat hang cua yui Ong se ditcic thitc hien dung thing qui dish Your order will be completed by the stipulated date DON DAT HANG DAU TII;N: first order ❑ Vi day 1a thin dal hang dau tien, chung tOi gcii kern hoi phieu ngan hang $10.000 As this is our first order, we enclose hank draft for $10,000 DON DAT HANG KHA NHIIE,U: substantial order x u NC�u mitt hang cua qui Ong hap din, ,('Ii cho yui Ong chung tOi so mot ddn dAt hang kM nhieu ff' your qualities are attractive, we shall send you a substantial order J Ncu hang cua yui Ong lam chiing tOi thiia man, chung tCi eo the se ,, fi nhlfng ddn dat hang kha nhieu If your goods are satisfaevnry sve nary be able to place substantial orders DON DAT HANG TRONG TtJ(IiNG LA1: future order ❑ Bat c(f ddn d tt hang 6o tttdng lai c(ttdc yui Ong gifi den cling nhat so dUdc xcm xet chu dao can thiin Any future order which you may place with us will be handled with the greatest care and attention D(lIN DAT HANG SO LUOING L(SIN: bulk order ❑ ('hung t6i mono r vii ddn dAt hang lttdng On We trust that you will grant us a 5% reduction for hulk orders DON DA'1' HANG THU': trial order ❑ Ncu dicu kin cua qui 6ng c6 the canh tranh, chung t6i c6 the dtt hang thi !f your terms are competitive, we Wray place a trial order DON DAT HANG TIEN THEO: further order ❑ ('hung t6i by vgng nhan dctcic ddn dAt hang tiep theo cua qui Ong ma chung 16i sc 111011 lu611 xem xet ky h0ng nhat We hope to receive yc>ur further orders which shall always have our best attention, DON DAT HANG Ttl(ING Tif: repeat order ❑ N%u hang cua qui 6ng th6a man, chung t6i by vung sc gcti nhirng ddn dat hang ttrdng W !j' your gooc/.c are sruis/ctc•lory, we hope to place repeat orders DON DIE;U: routine i C10111 l,an► vicc Iron day chuycn sun xuat d6i co the rat 1a nham ('ac cling nhi►n lam y het mot c6m, viec K ticng dung hu mii D6 In m6t cOng vice rat Iii ddn dii:u Working on an assemh• line sometimes can he vei-v boring The Workers perform the same job is very for eight hours per day It r•U6ninC ►rrork DON GIA: unit price, unit price value j (Ong ty c6 the chung 16 m?c tin boa hang phai Ira cho nhirn vion clrao 1a hop iy bi'ti vi thin gin cua Hain hang rat cao ('hung to Ira cho nit n-Sli 100 la de ban m6t m6n san pham tri gig 1.000 d8 la 1a hdp 1y cx the cluing tci viec phai The company can justify the cost of the salesperson's commission because the unit price of the item is very high We can justify paying a person $100 to sell a product worth $1,000 Xe hdi c6 ddn gig cao hang nttdc nggt giai khat c6 ddn gig thp Mot chiec xe hdi mua tri gig rat nhieu tien MGt Ion m0 c ngot thi tu'dng diii khing dAt tien Automobiles have a high unit price value Soft drinks have a low unit value One car costs a lot of money One soft drink is relatively inexpensive DON PHI: unit cost o Khi dem chia t ng chi phi hoat dgng cua nha may cho tong so m6n hang dot<tc san xuSt thi cluing to c6 the dinh dutdc khoAn ddn phi When the total cost of operating the factory is divided by the total number of items produced, we can determine the unit cost Phtrdng thole san xui t lien tuc thuc5ng lam cho khoan ddn phi xu6ng J Continuous production usually results in lower unit cost ('hung tcii c6 v�It lice it dot tin hdn We can lower the unit cost by using less expensive raw materials DON VI 'I'ILN TI HANG LUU HANH: legal tender I)�ing d6 la la thin vi lien tc long lutu hash tai Iloa K The dollar is legal tender in the United States 1)ON V1 Xl1 LY TRUNG TAM: CPU (Central Processing Unit) J I-)dn vi xit ly truing tam cling ty thi qua nh6 ncn kh&ng the xi' ly nGi sii ktdng dit lieu ay The CPU in this firm is too small for the amount of data to be processed the eac DUN XIN DA DU(C DIN VAO: completed form ot TOi xin dinh kern theo m tim chi phieu 20 d8 vA ddn xin dA dtigc din vAo ❑ I enclose a check for $20 and the completed form DOT GaI HANG: consignment ❑ Chung t8i kigm tra m8i dot g6i hang mdi rat can then We check each new consignment very carefully D($T V4 N DONG QUANG CAO: advertising campaign CEng ty rdiou bia Miller dA gia tAng dtioc thj phin cia hq bhng mot dgt vAn d$ng quAng cAo Miller Brewing Company increased its market share with an advertising campaign D(J DII U KI€N: et gible ❑ N'u Ong toln yang ngAy, Ong sO c6 dti diAu kien d6 dtigc chiet khKu If you pay within seven days you will be eligible for a discount DCJ KHA NANG: qualify ❑ Mot ngttc i cb du khA nAng gift mot Ong vi�c chinh phis cAn ct(f vAo s6 di6m mA anh to dA dat dttgc ky thi cua ngAnh dAn chinh A person can qualify for a government job on the basis of his score on the civil service examination DUNG HEN: punctual ❑ Chung tOi y8u cdu giao hAng ddng hen We require punctual shipment DUNG MgT: In style u NhfYng ngtibi mu6n m4c quAn Ao theo ddng m6t thl m8i nAm phAi mua sum quAn Ao mdi People who want to wear clothes which are in style must purchase new clothes each year DUNG VOL equal (up) to o Chung t6i ngac nhien qui Ong n6i rtdng h Ang ctia chung t6i kh8ng dung vdi hAng mAu We are surprised that you say that our goods are not equal (up) to sample DU61: expel o Anh to bj du6i vl lAm vit3c k6m hiou qua He was expelled because of his poor work DUA GIA: offer a price o GiA cA mA Ong dtta th3 cao hdn nhidu so vdi sit ttdc tinh cua chdng t6i The price you offer is much higher than our estimate DUA RA: put forward o ley dtta nhtUng IN dd nghj khac nhttng kh8ng c6 lai nAo c6 the dtucic chip thu4n They put forward various suggestions but none was acceptable DUA VAO HOAT DONG: be in operation ❑ Nhtfng chick may nAy s8 dtt¢c duta vAo boat dOng vAo tuAn tdi The machines will be in operation next week DUA VAO SAN XUXT: be in production ❑ Mau mmi s8 dttcic dtta vAo san xukt thang nia The new model should be in production in three months DIJ C Al CHAP THU4 N: meet with someone's approval o H8m chung tOi g&i dOn qui Ong mOt loat cac mi}t hAng giA thsp Q hdn vA by vyng mot vAi mot hAng dtUSic qui Ong chkp thuan We are sending you today a range of lower priced articles and hope that some of these will meet with your approval DL1OC BAO HI1M HOAN TOAN: have full cover ❑ Hang h6a ph$i dttoc bko higm hoan toAn cho d6n dttclc chat 18n tau The goods are to have full cover until loaded DIJQ(C CAN MOT CA CH CAP BACH: urgently needed ❑ Vl hang dtfqc cAn mot cach cep bach, chilng t6i y6u cau qui 8ng giao hang kh6ng dtfqc ch#m trA, As the goods are urgently needed we must ask you to despatch them without further delay DIU0C CHINH PHUJ TAI TRg: government-subsidized ❑ Cac c8ng ty th6p 6a Hoa K� dA buoc t$i c8ng ty th6p dttqc chinh phti tai trd cua Anh qu6c A viGc ban gia th6p xuKt khfu tr@n thj trttc7ng Hoa K)) American steel companies accused government-subsidized British Steel of dumping steel on the United States market DIJ 1C Sid G1611 THIt, U C>JA AI: have an introduction from someone o T6i dtt¢c si,i gidi thi$u cua c8ng ty trach nhiom htYu han Global Tool I have an introduction from the Global Tool Co, Ltd DO C THANG THONG: receive the promotion ❑ Vj giam d6c c6 th6 info@123doc.org la ngtt6i dttdc thang thttcYng The manager can decide who will receive the promotion DII(lC TRA LL10iNG CAO: well-paid ❑ Anh to dA nhftn c8ng vioc bai v1 no dtfqc trA lttdng cao va c6 tridn vQng t6t He accepted the job because it was well-paid and had good prospects DLIOC VA CHUONG: popular ❑ San ph9m mdi cua chding to dA chttng t6 rift dtfqc tta chu¢ng d Hoa K5' Our new products have proved very popular in the USA DONG CONG CfJA NHANH CAU: demand curve o Dtitfng cong cda nhAnh cAu di8n t& m6i quan h� giffa giA ca vA s6 ltigng cAn den The demand curve expresses the relationship between price and the quantity demanded DUNG DAU: head Peter Jones, ngitc7i Ming dAu phdng nghidn cIIu vA phAt tri6n, cb M trA 16i cAu h3i W G Peter Jones, who heads the R&D department, will be able to answer that question G4 CH LAT NAN NHA: floor tile ❑ Chung toi san xuat cac loci gach lit nen nhA We produce all kinds of floor tiles GAP RAC ROI: be in trouble u Ong to phu nhan viec cong ty dang gAp rac rot He denied that the company was in trouble GAP DOI: double ❑ San pham lam hien gap doi san pham lain each day nim Production is double what it was years ago GAY AP LifC Vet: place pressures on ❑ NgiOi sit dung lao dong bi cam gay ap lyc ve kinh to hoAc nhCtng ap htc khac d6i vdi ng R i lao dong nhhm can tro ho tham gia vao cac boat Ong cua hiep hot An employer is prohibited front placing economic or other pressures on employees to prevent their participation in union activities GA Y AN TUQfNG TOT: make a good impression ❑ Gay an tii¢ng tot gAp khach hang la dieu quan It's important to make a good impression when meeting clients GAY CHO V: arouse interest ❑ Nhac den kinh nghiem va bang cap cua ban c6 the gay chu y, nhu'ng dieu khong can thict va c6 the khong c6 ich Idi gi It is possible that mentioning your experience and qualifications may arouse interest, but this is not needed and may not be helpful GAY TAC DONG: influence ❑ Chung toi phai gay tac dong den khach hang de ho rnua sum san pham cua chung toi We have to influence the customer to purchase our product GHEN TtjC: envious ❑ Nhitng ngtt8i ban hang khac tat ca deu ghen ttic vdi Gong cua co to va vi vay ho rat vui co to di The other salespeople were all envious of her success and so they were pleased when she left GHI LA I: take notes, record ❑ Co thtf ky ghi lai nht:tng gi dttdc ban Juan cuoc hop L) The secretary too at the meeting Tdt ca cac khoan phAi dttdc ghi lai nhat ky All business transactions must be recorded in the journal J Moi nAm nit lan nht:tng ngttdi chu c1h hang phai ghi vao so tat ca s6 hang On kho biet dtidc minh ton kho nhi`tng loci hang nao Once each year the owners of the store must record all their inventory in order to know which goods they have on hand GHI THANH TIJNG KHOAN: itemize ❑ Phia ben phai cua hang tong ket tai san c6 ke cac khoan nd ma cling ty inAc Cac khoan ncl dttdc ghi Bing khoan el phia ben phai cua bang tong ket tai sAn The right side of the balance sheet lists debts which the company owes The liabilities are itemized on the right side of the balance sheet GHI VAO S8 DEN: black-list ❑ Toi da bi ghi vao so den I was black-listed GIA DIJNG: consumer, household ❑ Phtldng thtic sin xukt lien tuc dudc si( dung viec the to cac thiet bi gia dung Continuous production is used in making consumer appliances ❑ Khach hang thtt5ng di rao khap cac ctia hang trtidc mua Am cac mon thi6t bi dien gia dung kin dat On nhtl to lanh va may vo tuyen truyen hinh Customers usually shop around before purchasing large expensive household electrical devices like refrigerators and television sets GIA HAN: extend ❑ Chung to se phai giam bdt liic ltldng lao dong neu nhti ngan hang tit chi gia han tin dung We would have to reduce our workforce if the bank refused to extend our credit GIA TANG: increase ❑ Sau xem xet nhffng sit viec da xAy ctia nhi`ing tong ty khac, thong to phai hanh dong de gia tang thi phan cua minh After seeing the experiences of other companies, we must take action to increase our market share ❑ Chung to co the dung viec quang cao de gia tang mitt ban san pham hay dich vu cua thong ta We can use advertising to increase the sales of our product or senvice ❑ Chung to co the gia tang sin xukt neu nhtl thong to co du Gong nhan vien We could increase production if we had enough personnel GIA BAT DONG SAN: real estate.price ❑ Lai sukt cao dA keo gia bat dong san Len suot qui mot cua nam roi High interest rates drove up real estate prices during the first quarter of last year GIA CHAO MclI NHAT: latest price ❑ Toi da nhan dttdc cuon catalo clang vdi gia chao mc3i nhat cua Ong I have received the catalogue with your latest prices GIA CO PHIEU: share price ❑ Vdi thi trttdng khong on dinh nhtt hien nay, gia co phieu da khong the kietn soat duldc may vita qua With the present volatility in the markets, share prices have run wild over the last few days GIA LAO DONG: labor cost ❑ Gig lao Bong d"a tang den 10% vao nam trttdc The labor cost has increased by 10% over the previous year GIA 'L'ANG GIA TAO: inflated price ❑ Chung toi khong cd y dinh tri vdi gia tang gia tao nht( the prices! I have no intention of paying such inflated GIA THAP NHAT: lowest price Chung toi se rat vui mtYng nhan dt(¢c cu6n catalo vc cua qui ong vdi gig thap nhkt [I We shall be glad to receive your catalogue of with your lowest prices GIA TRj: value j Trach nhii m phap 1f cua mot cong ty dtidc gidi han gia tri cac tich sin cua cong ty ay A corporation's liability is limited to the value of its assets Li Gig tri cua cong ty tt(dng dttdng vdi so tin ma no nd chic trai chu va so tien ma no nd cac vi chu nhan The value of the company is equal to the amount of money it owes to creditors and the amount it owes to its owners GIA TRJ BAN DAU: original cost Gig tri ban dau cua chic xe la 10.000 la va mt'tc khau hao dtidc tich fly la 3.000 Ia Gia tri cua no nhtt mot mon tich sin IA 7,000 Ia The original cost of the vehicle was $10,000 and the accumulated depreciation is $3,000 Its value as an asset is $7,000 GIA TRJ KE TORN: book value ❑ Gia tri ke toan cua chting khoan cho thay dttdc cac tich sin tinh cho moi co phan C6 the n6 chAng an nhAp gI den gig tinh cho rnoi co phan The book value of the stock indicates the assets per share It may have nothing to with the price per share GIA TRJ THUC: net worth o Gig tri thtic cua mot cong ty la gia tri cua n6 doi vdi nhi3ng ngtr i chu The net worth of a company is its value to its owners o phia bon phai cua trang c6 liet k@ cac khoan nd va gia tri thttc On the right side of the page are listed the debts and the net worth GIA MAO: falsify ❑ Ilo buoc toi giam doc tai chinh 1a da gia mao tai khoan cong ty They accused the finance manager of falsifying the company's accounts GIAI DO.AN: stage ❑ Chung toi khong biet trtfdc ditdc van d� gi giai doan We not anticipate any problems at this stage ❑ No h1c 1an thtff ba cua chting toi nhhm Vim mot giii phap da thinh cong Our third attempt to find a solution was successful ❑ Toi by vong ho s6m tim dtt¢c giai phap cho van de kho chi?a hang I hope they find a solution to this storage problem soon GI AI QUYET: handle o MSt giam d6c gibi phai c6 tho giai quyot nhffng tlnh hu6ng kho khan A good manager must be able to handle touchy situations ❑ Chung t6i dA giAi quyot vdn dd canh tranh We tackled the problem of competition GIAI THE: dissolve ❑ NhtYng dieu khoAn ve sit chung co phan giai thich cach lap cong ty hdp doanh va cach giai the no The articles of co-partnership explain how the partnership is started and how it should be dissolved ❑ Doanh nghiep h dp doanh dA bi giai the bdi vi hai ngii 1i chu c6 hi�n von m,aon c6 riOng cho mInh mot cd sa kinh doanh The partnership was dissolved because the two partners wanted to have their own business GIAM HOC DIU HANH: managing director (MD) ❑, Cong ty giam d6c dieu hanh lanh dao The company is headed by the managing director ❑ Giam doc dieu hanh cua chung ta, n6i ro hdn la ong Peter Brown, dA gia nhap cong ty cach day hai thang Our MD, that is to say Peter Brown, joined the company two months ago GIAM DOC Mil VV: sales director ❑ Hien chung t6i dang tuyen 'mot giam doc mai vu mdi At present we are recruiting a new sales director GIAM HOC NHA MAY: factory manager o Nou ong c6 nhiing thAc miic gi ve kk thuat, xin ong cat hoi giam doc nha may If you have any technical questions, please ask the factory manager I le GIAM DOC NHAN S1i: director of human resources, personnel director ❑ Co to xin lam giam doc nhan sti She applied for a job as a director of human resources ❑ "Tai giam dac nhan sit luc nao cung la ray toi? Toi dau phai la ngdcii nhat don tre ! " "Why does the personnel director always pick on me? I'm not the only one who comes late!" ❑ Cac ling vien se co mot cuoc ph3ng van vdi vi giam d6c nhAn sit Applicants will have an interview with the personnf;,i director GIAM DOC SAN XU XT: production director ❑ Can tuyen quAn Iy co kinh nghiem, chiu trach nhiem vdi giam d6c san xuat, de ho trd viec thiet lap phong ban vii sau se coi cong viec hang An experienced manager, responsible to the production director, is required to assist in setting up the department and will then take charge of the day-to-day work GIAM DOC TAI CHINH: finance manager ❑ Ong giam d6c tai chinh dA kiem dtidc du tin de cd the nghi hu'u The finance manager had earned enough money so that he could retire GIAM DOC TIEP THI: marketing manager ❑ Tii len lam giam doc tiep thi, John tra nen rat khdo viec khuyen khich ca doi cling lam viec Since he became a marketing manager, John has become very good at encouraging the team to work together GIAM SAT: supervise ❑ Toi co nAng khieu quan 1y tot va co kha nang lash dao, giam sat nhan vien I have a strong management skill and the ability to lead and supervise staff GIAM SAT VIEN: supervisor ❑ Cong vi8c cua anh to n6i chung rat vita � nhitng khong may anh to lai c6 ac cam vdi giam sat vien cua minh His work is generally satisfactory but unfortunately he has a grudge against his supervisor GIAM: decline, decrease, reduce, down ❑ Gia ca da giam 2% The prices declined 2% ❑ Giam lttdng hang ban 1a ket qua cua sii phuc vu khach hang tBi A decrease in sales is a consequence of poor customer service ut Dtidc giam 10%, m6n la m6n Mi Reduced b_ 10 per cent, this is a bargain i M4c d4 c':.ung to dA giAm gia, nhting doanh so ban hang An giam silt Even though we have reduced our prices, sales are still down GIAM BURN CHE: redundancy ❑ Ong ay bao ho chuan bi cho sii giam bien the vao nAm sau Ong ay hoi xem c6 muon ve halt sdm khong He told them to be prepared for redundancies in the following year He asked if anyone wanted to take early retirement GIAM BOT DI CAC KHOAN CHI PHI: reduce costs ❑ Btdng cach si( dung cac thiet bi mdi, cong ty by vong c6 the gia tang mtic san xutt vA giAm bdt di cac khoan chi phi By using new equipment, the compnay hopes to be able to increase production and reduce costs GIAM GIA: decrease in prices ❑ giam gia They hope that an increase in the number of units sold will compensate for a decrease in prices 11o by vong rang ban se bt iai cho GIAM GIA Vt TIN Tt: currency devaluation ❑ Do cac ty gia h6i doii tr8i n6i, info@123doc.org8ng nhift thi6t ph&i cb cAc bit c giam gid vt: tidn to Mftc cung vi cdu quy6t djnh cdc t� giA vA h6i doAi Because of floating exchange rates, there is not a great need for currency devaluations Supply and demand determine the exchange rates GIAM NHF: facilitate ❑ BAy gid mqi chuy$n s8 dl ding hdn Lust mA h4 di thong qua s8 gi'am nhg vitic lAm thu tic thAnh l#p cAc cd sb kinh doanh nh3 Things should be easier now The law they passed should facilitate the setting up of small businesses GIAM XU6NG: bring down u Ong c3 this giAm giA xu6ng bao nhi8u? How much can you bring the price down ? GIAM XU6NG T6I THIfU: minimize u Mot sd d6 b6 tri khdo cling gidp cho Ong vioc sin xukt tang len t6i da vA cac kholin chi phi giam xu6ng ti•i th-Qu A good layout helps to maximize production and minimize costs GIAN HANG: stand ❑ Ching tai s8 khOng d3 thbi gian d6 vi6ng them h6t tit cA cAc gian hAng tridn lam We won't have enough time to visit all of the stands at the exhibition GIAN DIP CONG NGHItP: Industrial espionage ❑ Trong th6 gidi c8ng ngho ti8n ti6n nAy, gian diop c8ng nghiop cAng ldc cAng tang In this high-tech world, industrial espionage is on the increase, GIAO DICH: deal ❑ Anh to dttgc phAn Ong bay qua Hong Kong giao d;ch trtitc ti6p vdi hq He was assigned to fly to Hong Kong and deal with them directly GIAO DJCH THU TIf: correspondence O Ta n6n trich din s6 h6a ddn giao djch thti ttY It's essential to quote the invoice number in any correspondence GIAO HANG: deliver o Chung t8i c6 th6 giao hAng ttY kho We can deliverfrom stock GIAO HANG NGAY: Immediate delivery ❑ Nhftng mot hAng nAy c6 sgn dl giao khong? Are these articles available for immediate delivery? GIAO TI9P: communicate o C#n c6 info@123doc.org{tc lAm vioc bhng tiong Anh di giao info@123doc.org cAc d$ng nghiop $ Vttdng qudc Anh A working knowledge of English is required to communicate with colleagues in the UK ❑ T8i c6 khM nAng giao tit p t6t ci n6i On vi8t I have the ability to communicate well orally and in writting GIAP M, T: confront ❑ T8i dA quy6t djnh giAp mot vdi 8ng chit ctia t8i vA n6i cho 8ng to nghe nhfYng gl tOi nghl I decided to confront my boss and tell him what I thought GIXY CHIYNG NH4N QUYN 86 Hf1U: ownership certificate o DE bAn mot chi@'c 0, b4n phii mot gi y chtYng nh€n quyAn s6 hil'u In order to sell a car, you must have an ownership certificate GIXY CHCING NH4N XUXT XIJ: certificate of origin o CO Ky nhln giKy chttng nh4n xuKt xti di kidm tra xem hAng dtt¢c sAn xuKt b dAu She looked at the certificate of origin to check where the goods were produced Chting t6i cin h6a ddn kdm theo bin vA nhf ng gi€(y chtTg nh3n xukt xti o We require invoice with copies and certificates of origin, GIAY PHEP KINH DOANH: certificate, license (Am E), licence o Sau ban dA dAng kf+ cho Ong ty c$a minh, ban nh$n dttoc gity phdp kinh doanh After you have registered your company you will receive a certificate L) ChUng t8i mu6n ch@'tao vi ban sign phim dttdi gidy phdp cda.8ng b Singapore We would like to manufacture and sell our products under your licence in Singapore o Kinh doanh kh8ng c6 giffy phdp lA bit hop phAp Trading without a licence is illegal GIXY PHEP NHUONG QUYN: franchise u Guy phdp nhttcjng quydn Ong tttdng tlt nhd gidy phdp kinh doanh, A franchise is similar to a license u Han cin mua mot gity phdp nhifong quytn cua c8ng ty Macdonald neu ban mudn rnt mot nhA hAng trtic thu4)c c8ng ty Macdonald You need to puchase a franchise from Macdonald's if you want to open a Macdonald's restaurant, GIAY PHEP THICH HOP: proper permit o Ban loci hAng d6 mA khOng c6 gidy phdp thich hop lA bit hop phAp It's illegal to sell such goods without a proper permit GIXY XAC NHLN: confirmation o Chting tOi chb guy xAc nh$n cua qui Ong qua chuyen thtt A We are awaiting your confirmation by return (of post) J Ddn dtt hAng s6 ct a qui Ong dA dttoc th}tc hion nhit chi din vA chdng tOi g8i kdm theo giffy xAc nhan cua cht ng 18i Your order No has been booked enclose herewith our confirmation, GI(I V9: have a good command of u T8i gi8 i tiling Anh vA ti@'ng PhAp I have a good command of English and French GIOI Vf NGHI€P VV: professionally qualified o Ngtibi xin viirc phAi gi3i vd nghiirp viA vi c6 bang c(p vd th:tdng m4i hooc info@123doc.org The applicant will be professionally qualified and have a degree in commerce or accounting GO AN TINA: lunch hours o Chdng t8i by vgng ring gib An tnta dAi hdn s6 lAm tang nAng suKt lAm vioc cda c8ng nhAn We hope that longer lunch hours will increase worker productivity GICI CAO DIEM: peak hours o QuAng cAo tr6n truyiin hlnh rift d9t tidn vAo nhung gib cao diem Advertising on television is very expensive during peak viewing hours, GIO CONG: worker hour ❑ MAy tinh thktc hion mot phdp tinh vii phdt mA th6 dbi h3i On hAng trAm gib Ong cda mot Ong nhAn The computer performs a computation in minutes which could require hundreds of worker hours GIO GIXC LINH DONG: flexitime o NhAn vi8n cda t8i thich gib giKc linh d$ng hdn lA gib gidc lAm vi�c c6 d;nh, My staff prefer flexitime to f axed working hours GIcl LAM VIcC: working hour, business hour o Crib lAm vitrc khOng dugc vttgt quA info@123doc.org ngAy Tang sd gib lAm viGc khdng d:tgc Wit quA 48 tiOng mot tugn Working hours should not exceed hours per day Total working hours should not exceed 48 hours per week GI13 LAM VICC BINH THLONG: regular business hours o Toi c6 the dudc lien lac vao nhi'ng gi?1 lam viec binh thOng I can be reached during regular business hours GI1I HAN: limit o Khong n6i din gidi han tuoi, nh tng vi tuyen phu to nen phai la ngi0i kha tre No age limit is mentioned, but as it is for a junior position it must be for someone fairly young ❑ L6i vao bo phan cua xi nghiep dddc gidi han nghiem ng4t Entry to this part of the factory is strictly limited o Trach nhiem phap ly cua mot tong ty chi nom gidi han cac tich sin ma cong ty c6 The liability of a corporation is limited to its assets GI43I THI f U: Introduction, recommend ❑ T8i mu6n hoan nghenh Paul Anka, ngif i ma toi chac khOng can phai gidi thieu I'd like to welcome Paul Anka, who I'm sure, needs no introduction o Chung tOi khong ngAn ngai gidi thicu vdi ong cong ty We have no reservation in recommending you this company GIff s SACH K9 TOAN: keep the accounts o ❑ T8i dA giU sd sach ke toan cho cd stt niT trang cua cha toi hai nam qua, nhung sftc khoe you cha toi se ban ca sa cua ong I have kept the accounts for my father's jewellery business for the last two years, but owing to ill-health he is selling the business GOI: send u Xin gbi cho chung toi chi thi tai hang cua qui ono Please send us your shipping instructions G4I DI: send off ❑ Moi chuyen hang du ditc/c giii di vong tuAn sau nhan ditdc ddn dat hang Every shipment is sent off within weeks upon receipt of the order G1I HANG: consigment ❑ Chung t6i that sii lay lam tie'c biet dtidc qua btic this cua qui ong rhng qui ong khong hAi long vdi suu giii hang ca a chung toi We are really sorry to learn (see) from your letter that you are not satisfied with our consigment GPI KEM: enclose, attach ❑ Chung t6i gcii kern h6a ddn 5.000 la cua chung toi We enclose (attach) our invoice for $ 5,000 G1I NHAM: send in error ❑ Chung to i se cho goi di nhitng hang h6a dung theo ydu cAu va chung t6i cung het sft cam (in neu qui Ong cho hoan lai nhixng mat hang gdi nham We are despatching the correct goods and should be grateful if you would kindly return those sent in error G6I TRA: remit ❑ Vao 30 thfing chung t6i c6 htu y qui Ong den so tin nd 5.000 la cua chung t6i vA xin qui ong gdi tra so tin qua chuyen thi.i ve On March 30 we called your attention to our account of $5,000 and would ask you to remit this amount by return of post H HA GIA HANG XUAT KHAU: dumping u Cong ty thep cua Hoa K}' buoc toi cong ty Thep cua Anh Quoc ve vii c gia hang xuat khan vi thep dang dtidc ban tai Hoa K� vdi gia hdn lad tai Anh Quoc U.S Steel accused British Steel of dumping because steel was being sold in the United States at lower prices than in Great Britain HAI BAN: in duplicate ❑ Hoa ddn se diidc gdi den hai ban The invoice will be sent in duplicate o Chung toi can hba ddn kem theo hai ban va hai hGa ddn lanh suf We require invoice in duplicate and two consular invoices HAI LONG: satisfaction o Chung toi tin rang bay gird van de da dtidc giai quyet hai long qui Ong We trust that the matter has been settled to your satisfaction HAI NGOQI: overseas o Chung to c6 the mua nhfiing sin pham vdi gig red hai ngoai We can purchase these products cheaply overseas HAN NGQCH: quota u Chinh phti dang han the viec nhap khau thit tttdi song den toi da la mot tram tan KhOng mQt lttdng thjt qua han ngach nao cb the dtidc nhap khau The government is restricting the import of fresh meat to one hundred tons No amounts in excess of the quota may be imported n° HANG BAN E AM: poor sales ❑ Nam ngoai ldi nhuan giam bdt vl hang ban a Sm The profit diminished last year due to poor sales HANG CONG NGHItP: industrial goods ❑ Trtfdc may vi tinh vin thdOng ditdc xem la hang cong nghiGp, nhitng hien cac cong ty dang tiep thi nhiYng may tinh gia dung nh6 den dai chung Computers used to be considered only as industrial goods, but now companies are marketing sriall home computers to the general public HANG DOT: custom-made, order ❑ Hang h6a dutdc san xuat nh$m dap ftng you ciu cia tiYng khach hang ditdc goi 1a hang dAt Goods produced to suit individual customers are called custom made ❑ Khi hang h6a dMic the tao theo qui cach miu ma ciia mat khach hang thi chung duidc gQi 1a hang dit dAc biet When goods are made to a customer's specifications, they are called special orders o Nhut chung toi da n6i ro, hang chung toi dat dang 10 phii ditdc g$i cach day mot thang As we pointed out, our order should have been despatched one month ago HANG DIEN Tif: electronic goods o Ho da gidi han viiyc bran nhi"tng nit hang Mn tit nao W They have imposed restrictions on the selling of certain electronic goods HANG GIA DUNG: household goods ❑ Ong c6 the tim thay ntidc danh bong dung nha s6 hang gia dung You'll probably find furniture polish among the household goods HANG GIAO DEN: delivery ❑ Chat luring kern den not thong toi khong the chap nhan so hang giao den The quality was so low that we couldn't accept the delivery HANG G4I DI: consignment ❑ Tat ca hang gai di cia chung toi deu dii¢c dung g6i ky hiring nhat All our consignments are packed with the greatest possible care C) Hang giti di da dude nhan vao horn The consignment has been received today HANG HOA: merchandise ❑ Nhiing cd s$ ban gia co gang van chuyen nhanh ch6ng hang h6a cua ho Discount houses try to move their merchandise fast ❑ Hau nhu hic nao thi tuyen phan phoi cung grim c6 nhu'ng nhan vat trung gian thiic sIi tra sd htTu chi cua hang h6a hoi c gulp chuyen nhudng quyen hu'u Most of the time the channel of distribution involves middlemen who actually become owners of the merchandise or help to transfer ownership HANG HOA TIEU CHURN: standard goods ❑ Hang h6a lieu ehuan dude to mau nhhm dap Ong du¢c thi hieu cua ngii i khach hang Binh thtOng Standard goods are designed to please the average taste HANG MAU MIIN PHI: free sample ❑ Viec phan phat hang mAu mien phi doi cling la mot each kith thich mai hit hieu qua doi vdi nhring san pham midi Distributing free samples is sometimes an effective way to stimulate sales of new products HANG MdI: new line ❑ Day la chuyen di khuyen mai hang h6a mdi cia thong toi It is a sales promotion trip for our new line HANG MUA SAM: shopping goods ❑ Cac thi6t bi gia dung dude xem nhti cac loci hang mua sAm vi khach hang thuftg di rao de chon mua mon ma anh to cho rhng xaing long nhat vdi gia da ghi Home appliances are considered shopping goods since a customer will usually go out of his way to buy what he considers the best product for the price HANG NHAY KHAU: imported product, imports ❑ Khoan thue quan danh tren cac mat hang nhap khau lam gia cua chung tang 1en The duty imposed on imported products raises their prices ❑ 1-loa Ky, xe hdi Nhat Ban du:'dc xem 1a hang nhap khau In the United States, Japanese cars are referred to as imports HANG NOI: home made goods ❑ Ngtic'ti to thay nhieu mat hang not va ngoai tai day Foreign and home made goods are found in galore here HANG TAY THE: substitutes ❑ Xin dung gc3i nhiing mat hang thay the Please not supply substitutes HANG TIEN DVNG: convenience goods ❑ Hang Lien dung phai dude bay san de ban Zi nhieu dia diem Convenience goods must be available for sale at many locations ❑ Nhiing vi du ve cac mon hang tien dung la thuoc la, keo cao su„va nutdc giai khat Examples of convenience goods are cigarettes, chewing gum, and soft drinks HANG TON KHO: inventory, stocks ❑ Khi g ay dong cCfa cd sd kink doanh cua mInh, ong Ky chi viec ban di so hang ton kho va thict bi When he terminates his business, he simply sells the inventory and equipment ❑ Nhung cong ty dau mu6n giY ltrdng hang ton kho du cung ping cho 90 Oil companies like to keep inventories at a ninety-day supply ❑ VI lddng hang ton kho kha thap, chung toi xin thong bao de qui ong dat hang sdm As our stocks are rather low we would advise you to order soon ❑ Ong to chiu trach nhiem viec kiem tra rndc hang ton kho He is responsible for checking the stock level in the warehouse HANG TRONG CONG-TEN-NCI: containerised goods ❑ Tdt ca hang hba cong-ten-nd deu bi dinh dAu rat nhieu All of the containerised goods were badly oil stained HANG TRONG KHO: goods in stock ❑ Ho khong the cung cap cho chung to dung gid bdi vi ho khong co s9n hang kho They couldn't supply us on time because they didn't have the goods in stock HANG BUON: firm ❑ Chung toi da tiing giao dich lam an vdi hang buon We had previous dealings with this firm HANG NHAT: first class ❑ Chung toi so de trinh nguon tham khao hang nhlt cling vdi ddn dot hang cua chung toi We shall submit the first class references with our order HAN HANH: pleased ❑ Chung toi han hanh thong bao vdi qui Ong Ang nhlYng cuon vai hien gil da sin sang dd giao We are pleased to advise you that the pieces are now ready for delivery z HAP DAN: appeal ❑ Chung toi can mot cai ten hap dan Wei vdi thieu nien cho sin pham We need a name for the product which will appeal to teenagers HAU HI: attractive ❑ Ho de nghi miic hiring rat hau hi vi the di nhien toi rat co hang thu They were offering a very attractive salary so of course I was interested HEN: appointment ❑ 'I'Oi ban vao this hai nhung toi se danh chdt thc5i gian hen vdi anh vao buoi sang I've got a busy schedule on Monday, but i'll make some time for your appointment in the morning Ht THONG HOAT DONG: operating system ❑ Trade het toi xin giii thich he thong host dong cho Ong biet First of all I'd like to explain the operating system to you HE THONG LAM VII C CA: 2-shift work system ❑ Neu ap dung he thong lam viec ca, ngu'di lao dong phi du'dc toi thieu 12 gid dong ho dd nghl ngdi giiia cac ca If a 2-shift work system is used, an employee is to receive at least 12 hours of rest between shifts HIR THONG DI€N '1'OAN: computer system u TOi nghi rang chdng to nen dau Ut mot he thong din man mdi I think we should invest a new computer system HE THONG KE TOAN DUJC VI TINH HOA: computerized accounting system ❑ `I of bi6t si( dung he thong ke toan dude vi tinh hda I'm familiar with computerized accounting system HE THONGTHONG TIN MAT: grapevine ❑ Ho da nghe qua he thong thong tin mat ring ong to dang dti dinh di They had heard through the grapevine that he was thinking of leaving HE'I' HAN: mature ❑ H¢p d6ng boo hiem co tin thciiing sung cua toi se het han 16i 65 tuoi My endowment policy will mature when I'm sixty-five HET HANG: out of stock ❑ Toi s¢ ring may HP202 ma c6 the cho chat 1u 5ng hien da het hang I'm afraid that the HP202, which can produce this quality, is out of stock at the moment HET SVC CO GANG: make every effort ❑ Chung t6i dang het site cci gang thcic hien so hang dot cua qui Ong that scam va by vong se giii di vao 30 thing We are making every effort to execute your order as soon as possible and hope to despatch it on March 30 HIEN PHAP: legislation ❑ Xin cho cluing toi biet ve bat cd sd thay doi nao hien phap Please advise us about an,, changes in legislation HIEN HANH: current u Trong suot nom hien hanh, ding ty by vontXng inttc ban len inu'cli phan tram During the current year, the company hopes to increase sales ten per cent HIEN TAI: current ❑ 'l'6i by von- lai suit khong d mute dig hien tai 1au hdn! I hope interest rates don't stay at the current level much longer! HIP HOI: union ❑ That khong may, cac cu8c thing hiring vdi hiep hOi da that bai Unfortunately, negotiations with the union have broken down HIEU DAU DUO I: make heads or tails Toi khong hieu dau duoi ctia cuon so tay chi dan nay! I can't make heads or tails of this instruction manual! ❑ HICU NANG: efficiency u Trong mot sd bo tri cd xti$ng dude pha'c hoa ky luring, moi vat dude sap xep de cho san pham va cong nhan chuyen dich theo mot trat tit Op Lang nhan dat du'¢c hieu nAng On nhat In a well thought out factory layout, everything is set up so that the product and workers proceed in an orderly manner with the geatest efficiency HINH THITC BAO protectionism HO MiU DICH: form of u NhUng han the trao diii buon ban va cac sac thud ve nhap khau 1a nhiing hinh thitc bao ho mau dich Trade restrictions and import duties are forms of protectionism HOA DON: bill, invoice ❑ (:hung toi co the giam bdt 5% trOn so da ghi tren hoa ddn 5% may be deducted from the amount shown on the invoice u Horn ngt0i to g3i hoa ddn dich vu dien thoai den cho toi The bill for my telephone service arrives today HOA DON 5.000 DO LA: invoice for $ 5,000 ❑ Chung toi gdi kern h6a ddn 5.000 la cua chung toi We enclose (attach) our invoice for $ 5,000 HOA DON CHIEU I,1}: pro forma invoice ❑ Vi day la ddn dat hang dau tien, chung toi se gcii tin tra Man dude hoa ddn chicu 10 As this is our first order we shall remit on receipt of your pro forma in voice HOA DON GIAO HANG: delivery invoice ❑ Hay kiem tra h6a ddn giao hang va xem ban co di cac th.Y khong Check the delivery invoice and see that you've got everything HOA DON LANH S1I: consular invoice ❑ Xin dinh kem theo day h6a ddn ban, hba ddn lAnh stt ban va hop dung hao hidm Enclosed please find invoice in triplicate, consular invoice in duplicate and insurance policy HOA DUN DA DU(1C SfIA LAI: corrected invoice ❑ Xin hay xem x6t v an de va neu qui ong dung y, xin By gdi cho chung toi mot hba ddn da du'dc sits lai Please look into the matter and if you agree, kindly send us a corrected invoice HOA HOP VA THONG HILU: have a good rapport ❑ Ong chi rat hoa hop vA thong hie^ u nhan vien The boss had a good rapport with his employees HOA THUAN: get along well, harmony ❑ Co to during nhit khong hoa thuan 1a'm vdi nhfitng this ky khac She doesn't seem to get along very well with the other secretaries ❑ Sit has thuAn thl rat quan gifta nhitng nhan vien vdi vA a0 fa chi vdi nhan vien Harmony is important amongst employees and between employers and employees HOAN CANH: circumstance ❑ I top do3ng qui dinh khong dt'dc, thong hat ci? hoan canh nao, hi tri hoan giao hand The agreement stipulates that these must not, under any circumstances, be any delays in the deliveries HOAN LAI: return ❑ Chung toi se gdi di so hang ma qui ong dA dat mua va se het s>'c hit cin neu qui Ong cho hoAn lai nhCtng neat hang bi gdi di nham We are despatching the goods you have ordered and should be grateful if you would kindly return those sent in error HORN TAT: completion o Chung toi rat tic ve sit cham tre viec hoan tat don dat hang cua qui ong We are very (extremely) sorry about the delay in the completion of your order ROAN TAT THU TIJC QUAN THUS: customs clearance ❑ Nhiing trci ngai ve viec hoan tat thu tuc quan thue c6 the lam cham tre viec giao hang Customs clearance difficulties are expected to delay delivery HORN TORN CO THE CHAP NHi N: fully acceptable u Ho chi ky neu nhitng dieu kin hoan town c6 the chap nhan ditdc doi vdi ho They will only sign if the terms are fully acceptable to them HOAN TRA LAI: refund, pay back ❑ So tien boi thu ng cho hang h6a bi htt hai da dude hoan tra lai The money paid for the damaged goods was refunded u Neu tong ty hang khong khong hoan tra lai so On ho da" vay de tau may bay mdi thi ngan hang co the lay may bay de giai quyet nd If the airline doesn't pay hack the money it borrowed to purchase the new aircraft, the bank can take the aircraft to settle the debt HOAN LAI: postpone ❑ Toi thunn theo you cAu cua ong 1a hoan viec town lai I agree to your request to postpone payment HOAT HONG: operation i Ban giam doc gia chinh va quy6t ve cac host dong cua tong ty Management interprets the financial statements and makes decisions about the operations of the company HOOT DONG KHUY9N MAI: promotional activity ❑ NhUng host dung khuy6n mai da khong lam tang dtidc mite ban Chung chi lam giam di m:ic lai Chung to khong the" minh ch:ing cho vioc ti6p tuc thtic hion chting nffa These promotional activities have not increased sales They have only reduced profits We cannot justify continuing them H O1V KI9N: consult ❑ T8i nghi chting to nan hbi jr kien luAt stt cua chting to tntdc kj bit cd mot hdp d6ng nao I think we should consult our lawyers before signing any agreement HONG: broken a Hem cu6i day chuyen san xuat co mot diem iY dong; vi mot nhfng chiec xe x6 c bi hong, cac san pham khong the dtidc ch't nhanh ten xe de dtidc chuyen di ❑ There is a bottleneck today at the end of the assembly line; since one of the forklifts is broken, products cannot be quickly loaded for shipment Ha SO: dossier ❑ Mot ho ho sd hoan chinh ve nhiYng nhan vien cap cao dude lulu gill 14i tll ltic hq dtidc be nhiom A complete dossier is kept on every senior member of staff from the moment they are appointed HO SO HUN HOP: miscellaneous file ❑ Hci sd hen hdp 1A h6 sd c6 nhieu giay khac dude xep theo loai A miscellaneous file is a file of different, assorted papers HU Std LU IJ: track record, record ❑ Ca hat itng vien deu chdc cli n c6 ho sd lu'u day an t:tdng Both of the candidates certainly have impressive track records El SOS nhat ky la m khoan giao dich t The journal is a record of financial transactions H O SU TAI CHINH: financial record ❑ Cac ke toan vien khong nhfing phai chiu trach nhi�m ve vi8c bao quan cac ho sd tai chinh ma ca viec giai thich chung ntta The accountants are not only responsible for maintenance of the financial records, but also their interpretation H O TRO: support ❑ Giam d6c mai vu dude ho" trd bdi mot dpi mai vu The sales director is supported by a sales team Ho CHIEU: passport ❑ Neu ban di du Bch d nddc ngoAi thi ban can phai c6 hq chieu If you are travelling abroad, you need a passport HOI PHIEU NGAN HANG: bank draft ❑ Tra bhng hoi phiou ngan hang tai Luan Don nhan h6a ddn chieu Ia Payable by Bank Draft in London against Pro Forma Invoice H61 TIEC: regret ('hung (i ;let stYc hoi tiec ve su sai lam h6a ddn cda chdng toi We want to express our regret for the error in our invoice HQI CHO THIIdNG MAI: trade fair ❑ Anh c6 y kien mdi nao ve Hqi chd Thttdng mai lan tdi t6 chtic d Thuy Si khong? Have you got any new ideas for the next Trade Fair in Switzerland? ❑ ('hdng toi da xcm gian hang cua qui ong d Hpi chd Thttdng mai va chung toi se tri neu qui 6ng gdi cho chung toi bang gia vdi dieu kien tot nhat We have seen your stand at the Trade Fair and would be obliged if you send us your price list with your best terms ❑ Chung t6i van vieng tham Hoi chd Thtudng tnai ii Milan hang nam We still visit the Milan Trade Fair every year HOI THAO: seminar o Chung to se t6 chMic m6t buoi h6i thao ve viec dao tao vao the hai tuAn tdi We are running a training seminar next Monday HOP CHAT HOA HQC: chemical compound ❑ Nhiou sdi vii hien dai nhu' p6-li-dt-xte va ni 16ng dtioc the tao ttY phttdng phap tang hop nhing hop chat h6 a hoc ddn thuan Many modern textile fibers such as polyesters and nylon result from a synthesis of simple chemical compounds HOP D(NG BAN HANG: sales contract ❑ Khach hang ky "giay xac nhan chtia town du" ctng vdi hdp dong ban hang Customers sign a "confession of judgment" along with the sales contract HOP D(NG BAO HIEM: insurance policy ❑ Xin dinh kern theo day h6a don va vAn ddn lam Mn cung vdi hdp dong bao hiem Please find enclosed (attached) invoice and Bill of Lading in duplicate with Insurance Policy HUP DONG DA DC!(C K1': signed contract ❑ Viec Loan dA dttoc thttc hien qua ngin hang cua ling theo hdp don- da dtfdc ky ket cua thong ta The payments were made through your bank in accordance with our signed contract HOP DSNG LAO DONG: contract of service, employment contract ❑ Tat ca cling ty dou dttdc yeu cau phii cap hop dong lao dong cho moi cling nhan All companies are required to provide each employee with a tract of service o NhCing di6u kien lao dgng cho moi tong nhftn se du'dc ghi hdp do'ng lao long Labor conditions for each employee are to be spelled out in an employment contract HtfP TAC: cooperation o Ong to nhan manh den st( can thiet hdp tac He emphasized the need for cooperation HUAN LUYCN: train LI Do biii c6 may m6c va tong nghe hien dai, ngAy tang dOi hoi phi c6 them site lao dong tri 6c cua cac tong nhan vien, nhUYng ngiRi ma phai dude huan tuyen dd van hanh may m6c, Because of modern machines and technology more and more mental work is required of employees who must be trained to operate the machines HUY HONG VON: raise capital Nh lm huy d;)ng von cho viec khue'ch trttdng them, cOng ty dang ban nhiing trai phieu co th6i han 30 ndm tra vdi mfic lAi suat 16% In order to raise capital for expansion, the company is selling thirtyyear bonds which pay sixteen per cent interest ❑ COng ty cc the huy dgng von bhng each phat hanh co phi6u mdi The company can raise capital by issuing new stock HUY BO: abrogate, cancel ❑ Dieu le d6 dA dtidc htiy bo vi n6 cho thay khong the ap dung dtidc The regulation was abrogated as it proved unworkable o Chung toi buoc long phai yeu cau qui Ong huy bo phan dau ddn dat hang cua thong toi We must ask you to cancel the first part of our order ❑ Vi nhiing mat hang dac bit dtidc dat de ban vao mila xuan, nen chung toi buuc phai yeu du qui ong huy ho ddn dat hang cua Chung tOi As these goods (qualities, articles) were specially ordered for the spring season, we have to ( must) ask you to cancel our order Htj: break down, breakdown ❑ `I'oi sc goi dien c may lai htf nifa I'm going to call the machine has broke down again ❑ Sit chain tre bat nguon tU' sit hif hong nha may The delay is due to the breakdown in the factory H1J HAI 'PRONG LUC CHUYLN CHO: damage in transit ❑ FIang phai dtf¢c d6ng goi cac thung dac biet de tranh hit hai luc chuyen chd The goods are to be packed in special cases in order to avoid damage in transit HtfdNG: direction o Ban 15 nh dao ve nhutdang di dung hu' ng The management seems to he moving in the right direction HU(ONG DAN: direction o '1'(^)i gtii kem then mot ban va nhitng htfdng dan de giup ong tIm van phong cua chung tai enclose a map and directions to help you to find our office Htfc NG MtfC Lt1ONG: earn a salary j La mcjt ke' toan vien cho cong ty cua chung toi, cO se htf(ing mite lu'dng la 40.000 la mot nam As an accountant for our company, you will earn a salary of $40,000 per year HUU HAN: limited u Nhitng cd scf kinh doanh k4n dirdc dieu hnnh nhu' iihifng cung ty hcii vi v6n co the dui¢c huy dgng mkt each ding va track nhicm ihl hitu han Large businesses are operated as corporations because capital can be easily raised and liability is limited HIfU HILU: effective Ski quang cao d dia phtfdng khfing ton kern nhicu nhu'ng yuang cao Binh din quốc gia hifu hieu hdn ❑ Local advertising is cheap but national advertising is more effective I IN: print 'I'hfing tin co lien Yuan den mite ban du'cic in trcn bien nhan ctia khach hang va dtt ¢c may vi tinh trung tam sit dung lam dit lieu Information concerning the sale is printed on the customer receipt and used as data by the central computer IT NHAT: at least ❑ Can biel it nhi t thu' tieng ('hau Au At least two European languages are essential K KEO DAI: extend tot ❑ Ring each hiia hen ket qua se dap hdn neu uy ban keo dai them thdi han cuoi cung cua an, Natalie cc the co them mqt it thdi gian By promising better results if the committee extended her project deadline, Natalie was able to buy some more time KE HOACH: plan ❑ Ke beach hi h6 vi no qua ton kem The plan was abandoned because it was too costly ❑ Ke hoach tiep then cua chung t6i la and mot nha may nia ii Phap Our next plan is to open another plant in France KE HOACH DOI PHO NHfJNG TINH HUONG BAT NG6: contingency plan ❑ ('hung to can pha ph6 nli ing tinh hu ngii phC ng co chuyen kh6ng on We need to have a contingency plan in case things don't work out KE HOACH TAI TO CHCC: reorganization plan ❑ T6i nghi kc hoach tai to chitc cua ling to cuoi cung cUng se that hai nia th6i I think his reorganization plan will ultimately fail KE HOACH TIEP THI: marketing plan ❑ M t nhiing clin vi tinh la phai trie o ke hoach tiep thi One of the new uses for computers is in the development of marketing plans KE HOACH TRO CAP HtlU: pension scheme ❑ Chung toi tra lttdng hau hi, tridn vong thong lai, c6 nghi ph6p, c6 ko hoach trd c'p hu'u, c6 On dau 3m, An An We offer excellent pay prospects, holidays, pension scheme, sick pay, etc KE TOAN: accounting ❑ Ong dA kh8ng nhan dttgc dung so bdi mc3t 1oi ve mAt ke toan tin tra You did not receive the proper payment due to an accounting error KE TOAN TRIL NG: chief accountant o l3an giam d6c da thuc mot ke toan tr f ing cho cdng ty The board of directors has hired a new chief accountant for the corporation Kt TOAN VIPN: accountant j Cac k6 toan vi8n dd cac he thong 1ttu git' s6 sach va kc Loan Accountants design bookkeeping and accounting systems KEG TU KHl NHHN DIJ C DON OAT HANG: from receipt of order ❑ ('hung toi chi quan tarn den hang h6a ma c6 the dttgc giao wing hai tuAn k88 ttY nhan dtidc don dat hang We are only interested in goods which can be shipped within two weeks front receipt of order K) NH LANG: bulky Mist chuyon van chuy8n hang thAnh ph9m thi thtic7ng bdt k nh cAng vA dOi hoi phai dttdc giao nhanh ch6ng hdn A shipment of finished products is usually less bulky and requires quicker delivery KE'T QUA: result o F)oi chi6u vdi kot qua cua nhitng nam trtidc, nhiing s6 ligu rdt dang khIch 14 In contrast with previous years' results, these figures are very encouraging K9T QUA LA: as a result ❑ ('hinh phu sAp tang lai suit 1a Ket qua nhCing van de town ngAn han The government is going to increase interest rates As a result we will face short- teen liquidity problems KfT THUC: terminate, conclude, wind up ❑ Did an da bi ket thuc vi thieu tin quy The project was terminated because of a lack of funds ❑ Khi ket thuc h¢p dong lao d6ng dcii vdi m6t nhan vien lane viec cho cling ty toi thieu ini)t nam thi ngtidi su' dung lao don- phai town loan b6 so tien nghi lulu When an employment contract is terminated for an employee who has worked at the company for at least one year, the employer must pay a lump scan retirement payment ❑ Toi by vong cac cu0c thiidng thuyet se dddc kc, t thuc nhii mong mufin I hope the negotiations will he concluded satisfactorily ❑ ('hung la phai ket thtic cac cuC)c thttdng thuyet cua chung to tru'dc alai We have to wind up our negotiations before tomorrow KHA NANO: ability J hT i cO van I res An ina lie wo Cling ty kha nang si( dung cac thiet bi hien tai de tang nAng Sul ft This company has the ability to increase production using the present equipment Vi ct kink nghii;nt lain chii ngan hang nen (6i cci kha pang cac quyct dish 'c mit tai chinh Bccarrcc of nor experience cis a hanker, I have the ahilit�y to make firtarn ial decisions KHA 'Fill: feasible ❑ 10 thi / u v went ahead with produt-lion after the product had been tested fiasihlc KHAC 131I 'l': difference ❑ Ong uo the chit hint sit khac hit gttta hai san pham kht ng? Can you tell the dijferenc e between these iwo products? KIIACH: visitor ❑ Ong Brown van On trita vtli mOt ngu 1i kh Ich ti ngoai dung btaa Mr Brown is still out jor lunch with a visitor KHACH HANG: customer ❑ Khich Bang ganh chju moi rtii ro ve mat cap, thkt lac hoAc kh6ng sit dung phieu mua hang The customer hearts the risk of theft, loss or nonuse of the coupons ❑ Giatn diic mai vu hao cao da` tim dace khach hang mdi The sales director claimed to have found three new customers ❑ (tng vice tiep thj hao ginn trtidc hot 1a vice quyet dinh xem kh:ich hang can gi, rtii sau d6 1a vies fen ke hoach va vice san xnat mitt san phi m nhatn lam tritn nhitng tide mu6n dii h6i (10 Marketing now involves first determining what the customer wants, and then planning and producing a product to fulfill those wants ❑ Kitt qua cua vice khuyen mai cci hicu qua la dem lai cho khach hang mtit quan niem tfft ve mein san plain As a result of effective promotion the customer forms a good opinion about the product u Khach hang c6 y nghT ung h$ m6n san ph9m The customer has favorable thoughts about the product KHACH HANG CON NQl T& N: account customer ❑ hang thing nhtOng khach hang no tii3n dttcic gdi mat ban kit Loan Every month account customers are sent a statement KHACH HANG TIJ NG LAI: potential customer, prospective buyer u CEng vi�c phan phoi la m5i quan tam dai d6i vdi Ong ty Coca-Cola N6u mot khach hang tttdng lai khong tlm thay d8 ding m6t ]on Coca thl ngttdi ay c6 the mua the' mOt Ion Pepsi Distribution is an important consideration for the Coca-Cola Company If a potential customer cannot easily find a Coke, he may purchase a Pepsi instead u T6i c6 the thAm cac khach hang tttdng lai did phan tich nhu cAu cua ho vA gidi thii�u vdi hq v6 san phfim cua Ong ty I ran visit prospective buyers to analyse their needs and to tell them about the company's products KHAITHAC: extract u M(l vii nguyt?n vAt li4u nhtt quAng than vA, ding dtt¢c khai thac Ion tit dal Some raw materials, such as coal and copper ores, are extracted from the earth KHAI NI€M VP TIEP THJ: concept of marketing u Trong qua khtY khai niem v6 ti6p thj dA xem vi�c ban hang IA you to h� trgng nhat In the past the concept of marketing considered selling most important KHAM I'HA: discover u 'lbi cc kha ni ng kham pha nhlrng loci quang cao ma se ban ditdc nhicu san phim nhii't I have the ability to discover which kinds of advertising will sell the greatest number of products KHAM SOC KHOE: have a medical examination ❑ Tri.r c ban nhi n viec, ban phAi cC mot cu6c kham sctc khoc Before you get the job you have to have a medical examination KHAN THfNH GIA: audience ❑ Sau ban thuyet trInh xong, hay mc7i khan thinh gia cua ban neu cau hoi After (Once, As soon as) you have finished your presentation, invite your audience to ask questions u Viet quang cao tren v8 tuy6n truy$n hinh thu hilt cac cam quan v hinh anh va am Cac khan thinh gia xem vA nghe cac tree truy$n hinh tiet nmuc quAng cao Television advertising appeals to the senses of sight and sound Audience see and hear television advertisetnents KHAO SAT NGHIEN CC'U: survey ❑ he thong KHAC PHIJC: eliminate, overcome ❑ may kh'i phcd ('hung to cAn thkic hien cu$c khao sat nghic',n ciiu mot cach cb We need to carry out this survey systematically ('hung t6i dA khlc phuc dntgc vdn d6 giao thong bhng cach dt i nhA We eliminated the traffic problem by moving our factory out of the city ❑ Sau khkc phuc nhidu chtMng ngai kh6ng It Ong truc3c dttdc, hg da xuay xii dap (fag dung thai han After overcoming many unforeseen obstacles they just managed to meet their deadline KHAU: part ❑ C6 hai khau qua trinh nay: pha trOn va dci vao binh There are two parts to the process: mixing and filling KHAU SAN XUAT: aspect of production u F)cii nhitng ciia hang lien h¢p sung kiem soat nhicu khau san xuat va khau phan phvi nita Chain stores sometimes control many aspects of production and distribution KHAU HAO: depreciate ❑ ('hung t6i mong dttcic sit dung ihiet hi m3i nam Chung t6i CO the khau hao may robe cho nam kc ti6p We expect to use this new equipment far five years We can depreciate this machinery over the next five years, ❑ Vi hang hang khong mong ninon sit dung cac may bay phan 1itc mdi mu i nam, nen hg c6 the khau hao cluing mgt i phan tram cho moi nAm Since the airline expects to use the new jets for ten years, they can depreciate them ten per cent per year KHAU HICU: slogan ❑ ('hung to can mgt kh9u hieu the m0i ma ngdcii to c6 chung ta We need a new slogan that people can remember us by KH9O TAY: have manual dexterity u T6i kheo tay va c6 kha nAng thu'c hien cac cling viec ky thuat chi tiet mot each chinh xae I have manual dexterity, and the ability to detailed technical work accurately KHIA CANH: extent ❑ Toi chi dungy vdi ket Juan cua cO to el m)t khia canh nao d6 thOi To some extent I agree with her conclusions KHIA CANH BAT LOI: unfavorable aspect u Ngoai nhitng 1¢i ich cua vies cai quan tn6l doanh nghiep Co mot nghicp chu nhdt, cOng cOn mot s6 khia canh hat 1¢i In addition to the benefits of running a sole proprietorship, there are also some unfavorable aspects KHIh.N Al QUAN TAM: arouse someone's Interest ❑ Mat sfi mat hang liet k6 dA khien ch(ing toi quan tam Some of the items listed have aroused our interest KHIP U NA I VOL make a claim on ❑ Chung tii dang khieu nai vdi Ong ty bao hidin cua chung toi We are making a claim on our insurance company KHO: warehouse, stock L) tuc Trong Mc On trCr dtidc kidm nghiem While stored in the warehouse, the goods are constantly monitored ❑ Xin gai cac mi;t hang ma qui 6ng c6 the cung cap tit kho Please offer qualities which you can supply from stock KHO KHAN: hardship o 'Prong trttbng hdp kh6 khan chung toi thinh thoang cOng cho nhan vien vay tien In case of hardship we sometimes make loans to employees KHO AN KHAU HAO DIJ(IC TICH LUY: accumulated depreciation j 'fish san co dinh can n8n nOu ro gia tri ban dau cua chung triY di khoin khau hao ditdc Lich luy Fixed assets should indicate their original cost less the accumulated depreciation KHOAN LAI CHUNG: overal profits u Khoan lai chung khong doi Tdng s6 tien iai van y nguyen Overal profits have remained constant The total profit is the same KHOAN L(Il RAT NHO: very small margin ❑ (Ming t8i c6 the d gia ca cua chung chi cho phep mat khoAn IM rat nhC) We can assure you that our prices allow only a very small margin KHOAN LU(ING BONG PHAI TRA CON ToN DQNG: accrued wages payable J io da chtta loan titan hidng hai tun le vita qua cho cong nhan viOn cua ho Khoan hfdng bong phAi trA ton dong IA root khoan nd hi8n hffu khAc Then have not paid their employees for the past two week's work Accrued wages payable is another current liability KHO AN MIIC BAN HANG: sales account Nhfing Ong vier giao djch ban hang dticic ke vAo cac khoan mac ban The sales transactions are posted in the sales accounts KHOAN MIJCTIEN MAT: cash account Tien mitt thu dttdc dtftic ke vao khoAn tnuc tin mitt Cash received is posted in the cash account KHOAN N(1: debt '1'rach nhiem cua Ong la ve khoan nd c6 the On hdn khoan dau Id cua Ong to vao cOng vice kinh doanh His responsibility for debt can he greater than his investment in the business KHOAN N(Y CHUA THANH TOAN: outstanding balance j 'l'ien no cua Ong mOt khoan chtta town IA 1.204,03 la Your account has an outstanding balance of $1,2O4.O3 KHOAN N(I CO THE CHAP: mortgage i M6n licit dttdc vay de mua tOa nhA c6 the duttfc loan hdn hit inttdi nttm sap tdi Nhfing khoan n¢ c6 the chap dd(ic xem lit nhitng mein nd dAi han The money borrowed for puchasing the building can he paid over the next thirty years Mortgages are regarded as long terns liabilities KHOAN N(J CO THE THU HOI: receivable iJ khoan tich sAn hien hilu Ilang On kho va n thu hoi du'dc xem Inventories and receivables are considered current assets KHOAN N( *f HICN HUU: current liability ❑ Nhtitng khoan nd hien hi?u bao gom cA cac khoAn net phAi loan Current liabilities include accounts payable KHOAN NO THUE' LOCI TLIC: income tax liability u Nhutng ban W khai tai chinh ditcic dung de an Binh cac khoan no thus kti Ktc Financial statements are used for determining income tax liabilities KHOAN PHIJ BONG: fringe benefit ❑ dutdc ngoai Dicing hang cua minh ('ac khoan phu bo Gong nhan vicn n Fringe benefits are what the employee receives in addition to his wages KHUAN THANH TOAN Y TE VA NHA PHI: medical and dental payments ❑ C6ng ty cho Icing nhan vien cua ho cac khoAn phu hang rcing rai, gom co bao hien, qui the hu'u Ming, vA cAc khoAn town y to' VAl nha phi This company provides generous fringe benefits for its employees, including insurance, a pension plan, and medical and dental payments KHOAN TIEN CQC: down payment ❑ Ban cc the tau toa nha vdi khoan tin coc hai nuMi phan trait va m6t van ill cam co cho khoan tam a n tram lai You can purchase the building with a twenty per cent down payment and a mortgage for the remaining eighty per cent tnudi ph KHOAN THU NH4P: revenue ❑ Chinh phi kiem khoan thu nhap ttr thue ma A government gets its revenue front tax KHOAN TIEN N1 QUA HAN: outstanding account ❑ Toi se gisi cho ho giay bao tinh tin them ve cac khoan tics nd qua han I'll have a note about additional charges for outstanding accounts sent out to them KHOANC SAN: mining ❑ Viec san xui t khoang san va dau hoa lay cac nguyen vat lieu tip dat Mining and petroleum production take raw materials front the earth KHOI LLIONG: quantity, volume 'Prong phitdng thole sAn xuat lien We, sAn pham phai ttfdng tti nhu' va khiii ]ttdng phai On In continuous production, the products must be similar and the quanti�)' must he large ❑ COng vice sAn xuat vdi kho'i lt'dng cao co the giam bdt m(c chi phi cho moi mon hang diMe the to High volume production can reduce the cost of each item prods : d ❑ San xuat mot kh6i htdng xang it of thi khong kinh tc 0)6t nao; hang trieu ga-long dtidc sAn xuat dong ]oat It's not economical to produce a small volume of gasoline; millions of gallons are produced at once Cac sAn pham phai dti¢c tieu chuan hoa va khoi 1ti¢ng phAi On Products must be standardized and the volume must he large J Trcmg cling vies san xuat, kheii htdng de cap den so^ ddn vi hang dtrdc sAn xuat mn6t tl i han du'dc dinh san In production, volume refers to the number of units produced in a given period of time KHOI LII 1NG HANG BAN: sales volume Khiii lung hang ban Q gia tang tit gig ca giAm xuong Sales volume has increased since the prices were reduced KHOI LtJOiNG SAN XU XT: production 1<h0^i htctng san xuat gia tang se kh6ng lam tang lc�i nhuan trii phi me?c han cling phAi tang Increased production will not result in increased profits unless sales can also he increased KHOI LLJ(>iNG VILC LAM: workload ❑ ('( gang bao dam cua moi nhan vie kh6ng dddc qua nhicu Try to ensure that each employee's workload is not too great KHONG CAM KL.T: non-committal ❑ Day IA mot bdc thti ngan kh6ng cam ket nhttng no cho tat ca nhfiing thong tin can thict vao giai down This is a short and non-committal letter but it gives all the information that is necessary at this stage KHONG CAN BAO TRLI&C: without notice ❑ '1 at ca cgc gia deu co the thay doii ma kh6ng can bao tradc All prices are subject to alteration without notice KHONG CHUYEN: unskilled i Neu mut qu is gia co mot do, i ngli lao dgng khong chuyen thi ho co ldi dieln viec san xuat cac loai san pham can tan dung sdc lao dgng chan tay If a country has a large pool of unskilled laborers, it has an advantage in the production of labor intensive products KHONG CO GIA TRI: void, null o Bao him se khcing c6 gia tri neu ling bo di hat cif mot thong tin nao lion quan The insurance will be void if you omit any relevant information ❑ Hdp ding bi tuyen bo kh6ng co gia tri The contract was declared null KHONG CO KET QUA: without result ❑ Nhifng brtc thi' xin town trade day cua chting t6i dA kh6ng co ket qua Our previous applications for payment have been without result KHONG CO KHA NANG THANH TOAN N(1: insolvent ❑ That kh6ng may, so sach ke toan cho thay cling ty kh6ng c6 kha nang town nd Unfortunately, the accounts show the company is insolvent KHONG DUT KHOAT: indecisive ❑ Anh to se kh6ng bao gill tref mot ngtfdi quan ly gioi Anh ay kh6ng du't khoat He'll never make a good manager lie's so indecisive KHONG DU(C CHASM TRL: without delay ❑ Hang dfit phai difdc giao kh6ng diidc chain tre The order must be despatched without delay KHONG DUNG QUI CACH: irregularity ❑ Ong to kh6ng ky hdp dung vi c6 nit diern kh6ng dung qui each Ile didn't sign the contract because of an irregularity KHONG PHAI DONG GOP: non-contributory o Chung t6i de nghi mu'c ltfdng kh6ng thua kern, dai tho town b6 chi phi va xe cling ty, ke hoach trd cap huu kh6ng phai d6ng gop va hang narn c6 tun nghi phep We offer a competitive salaty, full expenses and a company car, non contributory pension scheme and weeks' annual holiday KHONG THAI HONG THUS: pay no tax Chu nhan cua m6t doanh nghiep cb m t nghiep chu nhat dung thue 1¢i tic ca nhan tints tren khoan ldi nhuan ma ling to thu duicic Ban than cd sd kinh doanh kh6ng phai dung thue The owner of a sole proprietorship pays personal income tax on the profit he receives The business itself pays no tax KHONG QUAN KHO NHOC: spare no effort ❑ Xin hay yen tam rang chung t6i se kh6ng quan kho nhoc de co gang lam thoa man nheng yeu cau cua qui 6ng Please be assured that we shall spare no effort to satisfy your requirements KHONG THVC HI)LN DUNG: default on ❑ Neu nha dai 1y kh6ng thitc hien dung thoa t0c, chung to se de thin kien Should the agent default on the agreement, we will take legal action KHONG T1 1NG SLJC: unfair ❑ Ilien phap mdi bao ve chung to khoi nhdng canh tranh kh6ng t►tdng sdc The new legislation protects us from unfair competition KH(Il X[JONG: take initiatives ❑ MOt nhan vien gioi can phai cam thay ►ninh dtt¢c trio quye'n quAn 1y de Midi xu'cing va d6ng gop cho cling viec A good staff needs to feel empowered by management to take initiatives and contribute the business KHU V11C DE TRI NG BAY HANG: area for display Neu cluing t6i muon nhitng khach hang cua cong ty dai thu cua chung t6i mua Am skin pham cua chung toi thi chung toi phai nhei nha bu6n le danh cho chung toi them khu vLtc de tr►tng bay hang If we want our competitor's customers to purchase our product, we have to get the retailer to grant us more area for display KHLIECH TRII(ING: expand J l3di vi cong ty ciia chting toi dpi khuech trtrdng tltonn, non se co nhu cau tuyen them Gong nhan vien mcli Because our company has expanded, there will be a need for new employees KHUNG BANG GO: wooden frame ❑ Pa Ict IA nhirng khung hang gir ma phAm dirdc chat 1cn Palleis are wooden frames on which the finished product is stacked KHUYI?N KU CII: encourage, incentive i Nhicu qu(c gia ding phat trim khuyen khich cac cOng ty da quiic gia x�iy dung 6c phtrdng Lion W sit sin xuat Maui dcvclnping coiuliries encourage multinational companies to build Production facilities ❑ Cicn thtriing hii nhuan la niOt hinh thiic khuyen khich dung du thoritng Clio nhan vion The profii bonus is one type of incentive that can he offered to eniplovcc'.c ❑ 'Thong thtr;ing chict kh au going nhtt la n khicn khach hang thank loan Often a discount is offered as an incentive to get a customer to pay pronj)1!V KHUYN MA I: promote, promotion, sales promotion Ngttiii to thttiing nuia m6t sin pham neu nlicr no Atcic khuyen mai hiii nlii?ng nhan vicn chao hang va neu nhtr cong ty ding quang cac) sail phial Ay People will buy a product if' it is promoted by salesmen and if the c omflpany advertises if j Cong vioc khuyen mai co' lam cho khach hang suy nghi ve mein sin phiim theo mot chieu hu'8ng khac Promotion tries to make the customer think differently about the product uu Viec quang cao v du ve khuyen ma Advertising and price reductions are examples of sales promotion KHIJCfC TLI: turn down, reject ❑ B6 1a m(1 de nghi rat hap dan, nhutng ICi se phii khttdc tit It's a very attractive offer, but I'm going to have to turn it down J Nhitng di eu khoan hdp doing cho phep chting tai khttc3c tt' sit giao hang tre hdn n0Ay The terms of the contract allow us to reject deliveries which are more than days late .j Ong ay khttc3c tit sit nghi cua tdi Ile'.s rejected my recommendation KlUll THiCH: stimulate J N3u nhu \ iec quang cio c6 the tri dodo ten cua sin pham trung thin tri cua khach '.ang thi ho indi bi kich thich mua sin pham ay ho tr6ng thay n6 If advertising can keep the name of the product in The customer's mind, he will he stimulated to purchase that product when he sees it KICH 'I'HICH MAI L[IC: stimulate sales 'I'rung My Ia melt phttdng thtic kich thich tuai life cnc ctia hang ttt phuc vu Displays are a method of stimulating sales in self-service stores KICH THIIOC TIRU CHURN: standard size Nhitng iic vit va dai iic dodo sill xuat theo cac kich thu' c tiCu cin►/i n These sera s and nuts come in standard sizes KII"M Kh, HANG: make out inventories i 'iii chi kinh nghic,►u khai qua! ve kiem ke hang I have extensive experience in making out inventories KIEM N(GHIRM: test ❑ 1-17 nghietn da"y dil They tend to bring products onto the market before they have been fully tested x KIEM NGHII€M BAN DAU: preliminary test San pham da trai qua cuC)c kiem nghietn ban dau va da di vao giai doan ❑ The product passed the preliminary test and went into the second stage KIEM SOAT D1UciC CAC KHOAN CHI PHI: control) costs `t Mot so bo^ tri dat hieu qua gitip cong nhan san xuat du'dc nhieu c6 thi kie lion dGng thdi kietn soat dtftic cac khoan chi phi An efficient layout helps workers produce more while controlling costs K11 o M TAN: audit ,4 ('hung to nen can than vice giU so sach neu chung to khong mucin hi chinh phu kiem town We should he careful in our bookkeeping if we don't want to be audited by the government ❑ Dieu cuiii cting bq phan ke toan cua chung toi muon la dtt¢c chinh plot kicin Loan The last thing our accounts department wants is to be audited by the government KIh.M TRA: examine, inspect ❑ ('Ming toi da kiem tra van d m6t cach ky 1LOng We have examined the matter carefully ❑ Ilicn tai, chung to da kiem tra xong tat ca cac thii;t hi nha may We have now inspected all the equipment in the plant KIEN THCIC: background, knowledge o TOi ct kien thtlc ve xuat nhap khau have an export and import background ❑ Tbi c6 kinh nghiem ve tat c1 ca'c loci cling viec van phdng va c6 kien thuc tot ve ke town I am experienced in all kinds of work and have a good knowledge of office accountancy ❑ Chung toi can ngU i c6 kien thifc lain vi8c tot Ming tieng Phap We need somebody with a good working knowledge of French KILN: sue ❑ COng ty de doa kin tii bao vi nhitng IN Lang ma neu khong dttdc dAng bao xin 11i The company threatened to sue the newspaper for libel unless an immediate apology was published KIEN Al RA TOA: take someone to court o Ncu ho khong town so tin no cua ho, chung toi se kin hp 16a If they don't settle their account, we'll take them to court KIPN HANG: parcel ❑ Kiln hang da dtitic nhan vao horn The parcel has been received today KI N 'FIJNG: take legal proceedings Chung (Oi se kin tong neu den cuoi thing chung toi khOng nhan dltcic lien giii town cua yui Ong We shall take legal proceedings if your remittance has not reached us by the end of this month K11 'l' QUl',: cripple ❑ ('hinli Ikilll phat dang lain kit yuy ding ty cua chung ta i;'s inflation that is crippling our company KIlt U: style, model o On, ,C tung khi>ng? the cho chdng toi kieu indi se ducts Could you tell us when exactly the new tnodel will he launched? o Kieu ding Gng yeu cau hien kh8ng dtf$c san xua't nita The model you are asking for is out of production now u I)ay chuycn san xuat ngt'ng hoat dung luc cling ty lam may tai de chain bi san xuift cac kieu ding cho nam tdi The production line is shut down while the company retools for next year's models u Nltm nao nhfrng nha sin xu4t y phttc sung thay do'i kieu san Pharr ctaa ho Clothing manufacturers change the style of their products every year 41 Kli U HANG MAU: pattern, sample o Xin hay chon mC)t mAt hang thay the thich hcip so cac kieu hang mau Binh kern Please select a suitable substitute from the enclosed patterns (samples) KINH DOANH: trade o ky hoat dung kinh doanh cua minh ('ac wing ty khOn doanh cho tdi Companies mustn't start trading until they have registered their activities KINH UOANH THEM: diversify into o ('<ing ty san xuat dii dung hep kinh doanh them mAt hang gom The kitchenware company diversified into ceramics KINH UOANII XUAT NHAP KI-IAU: import and export business j Vai yuo^c gia co Hint lcii diem vies kinh doanh xu't nhap khan nhii ti dia the cua ho Some countries have an advantage in the import and export business because of their location KINH NGHII?,M: experience ❑ Anh c6 kinh nghiem vek loci vice khing? have you had any experience of this type of work? ❑ Ngtfiii clan Ong khcing c6 du kha nang gilt chitc vu d6 vi Ong to khOmg cO kink nghiem An thict The man wasn't eligible for the position as he didn't have the necessary experience ❑ 'l'Oi mutin lam vice ii Anh Quiic va lay kinh nghiem in t van phOug kc loan would like to work in England and gain experience in an accounts offi( e ❑ nam kinh nghiem lam trttdng phOng nhan sif ciia m(t cung ty On khien tOi tin la nunh co du nfing life de gift milt chile vu tu'dng tit Gong ty ctia qui Ong Four years' experience as a personnel manager in the personnel department of a large company qualifies tne, I believe, for a similar position with your company KINII NGHICM BUON BAN: sales experience ❑ KhOng c6 gidi h?n tuo^i thap hdn, nhttng day khOng phii chile vu cho n-tMi tre vi doi he i phai c6 kinh nghiem buon ban No lower age limit is given, but it is not a junior position as sales experience is required KINH NGHIIM GIAM SAT: supervisory experience ❑ ('an ii nhat c6 nam kinh nghiem tren mot hoac nhicu day chuycn sin xuat cung nhit kinh nghiem giam sat At least three years' experience on one or more lines as well as supervisory experience is needed TI hang KINH NGHILM KHA experience i quail 1y thu vien toi dtfdc nam v vdi chCfc vu nghiem khai quit For three years I was in charge of the library of my college and in this position I gained extensive experience in making out inventories KINH NGHII?M THI,IC TIN: practical experience Thing bao tuyen dung ntot nhan vien dai diem ban hang cu'a qui ong nhan manh r {ng qui ong cAn tim m 6t ngt0i that thao nghe diicsc dao to vd buon ban hang va co kinh nghiem thtic ti8n Xin qui ong vui long danh it thl gid dd citu xdt nang laic cua t6i Your advertisement for a sales representative emphasizes your need for a thoroughly competent person with merchandising education and practical experience Will you take a moment to consider my qualifications? KINH PHI: costs ❑ Nam chung to thiic sit phai co g6ng giam bdt kinh phi costs This year we really must try to reduce our KY: sign ❑ ('hung 16i vcta mdi kj hdp doing We have just signed the contract ❑ '1'Gi ii Ii Thuy Si cho d6n hip dong dotcic k f I staved in Switzerland until (till) the contract was signed KY H(11' 1)OI NG BAO HIEM: effect an insurance ❑ ('hung toi sc ky hdp doing bao him tdt ca moi rui ro theo nhtt yeu ca U We will effect an insurance against all risks as required K' THAC: deposit J l,ai suit troug mpt tai khoan tiet kiem 101/,, moi nam ti difuc k� thac Interest of 10% per annum accrues on amounts deposited in a savings account KY NANG: skills ❑ Khuyen khich nhAn vien phat tridn ky nang cu'a ho 14 mot nhfiing mcii quan tam chi you cua ban lAnh dao To encourage our employees to develop their skills is one of Me pritne concerns of management KV SU BAO TRI: maintenance engineer ❑ Ky sit bao tri chiu trach nhiem kiem tra moi chiec may it nhat mqt tun mot l An The maintenance engineer is responsible for checking every machine at least once a week KY Stf DICN VA DItN TU: electrical and electronic engineer o Toi dtrcic biet hien inot s6 cho danh cho cac ky sur dien va dien tii a tong ty qui Ong TOi 1ay lam vinh dei xin du'¢c lam mot cac churc vu I understand that there are a few vacancies for electrical and electronic engineers in your company I feel honored to apply for one of them KY SLf NONG NGHItP: agricultural engineer u Da'p lai quAng cao cu'a qui Ong trOn td Thbi'Wo tim mot ky stt nOng nghiep, tOi de ddn xin dudc girt chtic.vu nbi tren In reponse to your advertisement in The Times for an agricultural engineer, I submit my application for the above -mentioned post K$ Si! XAY Dl,1NG: civil engineer ❑ Chung tai dang tim ki6in mot ky suf xay dung cb kinh nghiem vA kha nan;; dd qu$n lf+ van phong m6i cua & Stuttgart We are looking for an chung toi experienced and well-qualified Civil Engineer to manage our new Stuttgart office KY THUAT BAN HANG: sales techniques ❑ Lit nita, Irong bucii hop chting to sc xem xet cac sC ban hant, nhung trtte?c lien, chiing to se xem m 6t down phim ngAn ve ky thuat ban hang We are going to look at the sales figures later in the meeting, but first we're going to watch a short video about sales techniques KY THUA'I' Xj�Y DVNG: civil engineering u Toi co kicn thu'c tcit ve thiet ke va ky thuat xny dung I have a good knowledge of design and civil engineering L LAI SUAT: interest rate i Sau lai suit tang len, nhieu cong ty CIA phA sin After interest rates rose, many companies went bankrupt LAI SUAT' THIGH HOP: suitable rate of interest J xuat ('hung toi san sang ¢p de phat trien sa We are willing to get loans at a suitable rate of interest to develop production LAI SUAT VU DA I: preferred rate of interest ;_I Ho dA cho co to vay vdi lai suit tiu dai They gave her the loan at a preferred rate of interest LAI 'I'TCH LOY: cumulative profit J Cong ty rat hai long vdi so Mi tich 10y cua minh The company was pleased with its cumulative profit LAM AN V(11: business with j ('hung toi da lam an vdi ho tren 30 nam We have done business with then for over thirty years now LAM BANG MAY: machine Nhitng mien thCp n nhiing fic vit va dai oc The pieces of steel will be machined into screws and nuts LAM MAT: lose j Lam m.it khach hang luon luon de htin la kiem dtidc khach hang Losing a customer is always easier than gaining one LAM NAN LONG: discourage u Kinh nghiem can thiet thi dtidc giai thich ro v1 se lam nan Ong nhfiing ctng vicn khong thich hip The experience necessary is clearly explained and will discourage unsuitable applicants LAM QUEN VCfI: become accustomed to u Toi mat mot it thai gian de lam quen vii he thong mdi It took inc some time to become accustomed to using the new system LAM PHAT: inflation u Viec tang gia vao nam tdi cua chung to mot phan s6 tOy thuoc vao lam phat cua nam Our price increase next year will partly depend on this year's inflation u Hien giii lain phat Bang a mite 20% At the moment inflation is running at 20% LANH VIfC: area, aspect u chiu trach nhiem v6 nhi'ing lanh vttc nao? What areas of responsibility they have? u Cong ty qua ldn den dy kh6 ma tim dttqc ngt0i nao thtic ski c6 trach nhiein v6 lAnh vtic nao cua cong ty This corporation has gotten so big that it is very difficult to find out who is really responsible for certain aspects of the company LAO DUNG: labor u I,ao dung la viec sit dung cong site cua the xac hay tri 6c nhtdm san xuat hang h6a Labor is the use of mental or physical work to produce goods LAO DQNG CHAN TAY: hand labor Dung dao nhitng doi ngu lao dong khong chuyen dttdc can den de the tao vat pham can nhieu den site lao dung chan tay Large pools of unskilled workers are needed to make things which require a lot of hand labor LAY DAT: install u Neu chinig to khOng lap dat thiet bi mdi, chGng to se khong canh tranh lai If we don't install new equipment, we will become uncompetitive u Chung tfi da lap dat thief bj mdi Mot tun nits chting tOi se bat dau hoat don We have installed new equipment We are going to start up in a week's tnne u I fie thiing vi tinh mdi da dtidc 16p dAt van pheng A new computer system was installed in the office LAY DAT LAI: reset u Nhitng nha san xuat On ma co nhieu may mbc san xuat va c6 the danh mat may de dung vao tnot cong viec dac biet thi sit dung phttdng thitc san xuat lien tuc May mOc co the boat dgng nhiing thiii han lau dai de san xuat nhitng mon hang tudng tit nia khong can phai dttdc iap dat lai Large manufacturers who have lots of production tnachinery and can assign one machine for a particular job, use the continuous method of production The machines can run for long periods, producing identical items without having to he reset LAI' RAI': assemble, assembly Nhitng bq may din tit dttdc 1ap rap d ndi nao co gia nhan cong re Electronic devices are assembled where labor is inexpensive u l,ap rap la tien trlnh ket hap nhiing bo phan da dttdc the to sa'n vao vcli Assembly is the process of putting together manufactured parts LAN GIAO DjCH DAU TIE, N: first transaction u Vi day la lan giao dich dau lien vdi qui Ong nen chdng toi gdi kern chi phieu $10.000 As this is the first transaction with you we enclose a cheque for $10,000 LAP KP HOiCH: plan Toi thich lap ke hoach cho lam viec sau tdi van phong I like to plan my day as soon as I get to the office LAP MOT DANH SACH VP: make a list of u I'oi se xem qua quyen sach tnau cua ong va lap mot danh sach vc nhCtng gi tna chung toi can I'll run through your catalogue and retake a list of what we're likely to want LAY LAM TI EC: regret Chung toi lay lam tiec ve viec tri hoan thtfc hien ddn dat hang cua qui ong, nhting chung toi hti'a r'Ang qui ong sc sdm nhan du ¢c hang We regret the delay in processing your order, but we promise you will receive it very soon LL PHI Y TA: health costs u Trong vai quoc gia 1e phi y to dttdc chinh pha trd cap In some countries health costs are subsidized by the government LT THUOC VAn: dependent on u l loa Ky 1e thuoc vao cac mite khac vc cac mCn dau htia nhap khau, cac node We thi lai le thuoc Hoa Ky ve cac mon thttc pham xuat khau The United States is dependent on others for oil imports and other nations are dependent upon the U.S for food exports LEN LICH'I'RINH: schedule u Ong ay len lich trinh cho phan viec vao tuan t8i lie is scheduling this job for next week j Viec len Lich cho may moc met nha may sin xui t dc^ dung nha ma sit dung plitidng thtic sin xuat gian down 1a trach giam thi quan doc phan xttiing The scheduling of machinery in a furniture factory using intermittent production is the responsibility of the shop supervisor LEN T(JI: amount to J Nhi?ng khoan chi phi cho vice tit van da len tdi hdn mite ehung to du kien The consultancy fees amounted to more than we had expected LIEN BANG: confederation CCmg dung Kinh to Chau au la met lien hang The European Economic Community is a confederation LIEN I)OANH: joint venture u Chung toi s9n sang hdp tac, lien doanh, dung gop co phan vdi cac cong ty va ngoai ntidc then dung vdi luat dau ttt ii Viet Nam We are ready to cooperate, joint venture and contribute shares with any domestic and foreign companies in compliance with the investment law of Vietnam LIEN Hh,: contact I lay lien he vdi phong nhan sil( de nop ddn xin vi6c Contact the personnel department to apply for a job LIEN KET: consolidate J I lai cC>ng ty da lien ket met The two companies consolidated to become one company LIEN LAC: reach j ''Si co the dudc lien lac bhng di6n thoai so (08) 8646166 I can be reached at Tel: (08) 8646166 LIEN QUAN HEN: relevant to, in connection with, pertain to j Ban nen Yuen thuec vdi nhitng dieu 16 lien quan den cong viec cua ban You should be familiar with the regulations relevant to your work i Chung toi da" giii cho ho mot htic thti lien quan den vice nghi rn mqt dai 1y cua ho We sent them a letter in connection with their offer of an agency u CEng ty phi tuan theo mqi qui dinh co lien quan den minh The corporation trust comply with all the regulations which pertain to it LIEU LI'NH: risky J Le thuOc vao chi mot nha sung cap thi rat lieu linh It's risk), to be dependent on only one supplier LINH DONG: flexible J Phttdng thttc Loan thl link dong Payments are flexible LINH HOAT: flexible, flexibility J NhCng phttdng thctc san xuat cua chting t6i rat linh hoat bdi vi thay doi may m6c dd san xuat nhCtng loai san pham khac cung ding Our production methods are flexible because it is easy to change the machines to produce different products Phttdng thti'c san xuat lien tuc kem linh boat hdn phttdng thtic stn xuat gian down Continuous production is less flexible than intermittent production Cac cu6c thttdng thuyet die "n rat tr6i chay co nhieu sir linh I o tt cua ca hai phia The negotiations went very smoothly due to certain amount lfexibility from both sides LOA I: category, type i fling dttcic chia lam hai loai, gia dung va di dt3ng van phong The goods were put into two categories, household and office i 'Prong phu'dng thitc sin xuat lien tuc, nhan cling va thict hi boat don,, lien tuc tao m6t loci sin pham In continuous production labor and equipment work continuously making one type of product LOAI Bb: eliminate ❑ Hq dA loai b6 may m6c c1 kh6i Wang They eliminated the old machineryfrom the factory LOAT HANG: range o Chung t8i by vgng ring quf 8ng s8 tlm dttcc mat hang quf Ong cite loot hAng cua ch 1ng t6i vA mong nh#n dtt¢c ddn dot hang cua quf Ong We hope that you will find the article you want in our range and are looking forward to receiving your order L6 HANG: job lot, lot ❑ L8 hAng nAy gdm c6 50 chi6c Ao dim nt, s6 This job lot contains fifty thousand women's dresses, size eight ❑ Mot nhA bu8n ban xe hdi c6 nhi8u 1oai t8 bay ban 18 hAng cua Ong ta Tr±Y phi Ong to c6 du On dd town cho nhA ch6 too, neu kh8ng thi Ong to phAi tlm cach vay tidn nhhm hb trq toAn ngAn kho&n cho s6 hAng t8n kho cua minh An automobile dealer has many cars for sale on his lot Unless he has enough money to pay the manufacturer for them, he must arrange to borrow the money to finance his inventory ❑ Sit dvng phtidng thtic sin xu€ft giAn down, nhA cht too lip dot may nhtdm sin xuKt mot s6 ddn vi hAng nAo d6, mot 18 hang dttcc sin xudt hAng loot Khi hoAn It c8ng vi0c, may duccc lip dot lei di sin xu t nhffng m6n hang khac nhhm thba mAn mot ddn dot hAng khac Using the intermittent method of production, a manufacturer sets his machinery to produce a certain number of units, a job lot When the job is finished, the machinery is reset to produce different items to fill another order ❑ Th6ng thirdng mot c8ng ty khcYi dAu c8ng vioc sin xuSt bhng cdc 18 hang sin xuft hAng loat, s& dgng phiidng thfic sin xuKt gian do#n Often a company begins production with job lots using intermittent production L8: loss ❑ CAc sd cho thKy s>,t thay d6i hodn toAn tnY 18 d6n 1c7i, The figures showed a complete turnaround from loss to profit ❑ N6u s6 tin mA Ong to thu dii¢c kh8ng du d6 chi tri cho mqi khoin chi phi thl sit ch@nh 10ch d6 IA ski 18 1a If the money he receives is not enough to pay for all the costs, the difference is a loss L$ HONG: gap ❑ N6u nhii vien c6 vKn din hAnh cuoc nghien cdu cin then hdn, Ong to c6 th6 di; nh#n 18 h6ng cua th; trtitng If the consultant had done a more careful research, he could have identified the gap in the market L6 TRAM TRQNG: substantial losses ❑ Hq n6i rang hq dI bj 18 trAm They said that they had incurred substantial losses LO TRINH SAN XUXT: routing Vioc di thco to trinh ,An xu%t d8 cAp d6n dung chuyCtn dich cua An phigm ti6n trInh sin xuat gian down Routing refers to the path which products follow in the intermittent production process Li 'Prong ti6n trlnh di theo 10 trInh dttgc didu khi6n dung mete cua xuKt In continuous production routing is handled by proper design of the assembly line, LOI KEO: involve ❑ Ong to tim cach 18i k6o ngitdi ban vAo cling vitrc kinh doanh c6a 8ng ta He tried to involve his friend in his 61: fault business L ❑ ft nhdt phAn niia vKn d8 1A 18i cua hq At least half of the problem was their fault LcI DE NGHJ: proposal, offer ❑ T6i d8 nghj h9p lai Mn nffa sau tit cA chung to dg dqc h@t nhiing Ibi d8 nghj I suggested meeting again after we had all read the proposals u l-li�n chung t8i dang can nhMc IN dd nghj cda 8ng va s6 sdm tra 16i At present we are thinking about your offer and will get back to you shortly L(dI CA O 1,61: apology u Xin hay nhan IN cao 18i ct'ta chung t8i vl sit ch#m tr8 va nhQng bKt tiQn ma dA gay cho qui 8ng Please accept our apologies for the delay and the inconvenience it has caused you L(1I DIEM: advantage u VI nhtTng di8u kion thuAn ldi v8 thai ti6t, California c6 mot lei diem vi�c sin xudt cac loci rau qua Because of favorable weather conditions, California has an advantage in the production of fruits and vegetables 1,(11 DItM TIJ€fNG D6I: comparative advantage u NhAt 13an c6 mot lei diem tttdng d6i vioc sAn xudt xe gin may Japan has a comparative advantage in the production of motorcycles LEI NHU,&N: profit o Chdng tOi mu6n Iqi nhu$n nAm dat d@'n 500.000 bang Anh We expect profits to reach £500,000 this year o Chdng t6i d}nh dung mot s6 Ili nhu3n nAm di dfiu tit vAo mot nhA may mdi, It mot ndi nAo d6 vting DOng BAc We intend to invest some of this year's profits in a new plant, somewhere in the North-East ❑ NAm 14i nhu#n tang 18n tdi triou d8 la This year there has been a rise in profits to $2m o CEng ty d6 ki6m dtigc mot kho&n Ili nhuan IA 10 triou d8 Ia nAm ngoAi That company had a profit of $10,000,000 last year Ban giAm d6c gift lai mot phan Iqi nhu#n di tAng v6n cho cOng ty The board of directors keeps part of the profits to increase the ❑ capital of the corporation C3 Ndu nhtt Ong to m9n thl Ong to mot khoAn Igi nhu4n hou hlnh If he is skillful and lucky, he will make a good profit o CAc khoAn lgi nhu#n dA gia tang b8i c6 sit giAm giA nguy6n vot 1Qu The profits have increased due to a decrease in the cost of raw materials o Mot cOng ty ldn c6 th6 thu dttgc tai da cic khoAn Ili nhuftn A large company is able to make the most profits d Tien mA Ong to ki6m ditgc IA Iqi nhu3n The money that he makes is the profit L01 TIYC GOP: gross income o KhoAn Iqi tdc gop lA toAn bo khoAn tidn mA c8ng ty thu ditdc The gross income is all the money which the company receives Lill TIYC THVVC: net Income Li KhoAn Ili tdc thitc IA khoAn Iqi tirc gop tnY di cAc khoAn chi phi The net income is the gross income minus the expenses, L1I VA HA I: pros and cons ❑ Hay can gitta lc1i vA hai cua moi chon lila trttdc quyet dinh Weigh the pros and cons of each alternative before deciding LUAT BUON BAN: mercantile law ❑ Lust buon ban co lien quan den host dong kinh doanh Mercantile law concerns business activity LU4T Sit: attorney, solicitor ❑ TOi gi;p phai van de rAc roi vA phap 1� vi the toi lien he gi;p luit sti cua toi de xin ldi khuyen I had a legal problem so I contacted my attorney for advice o Chung toi se thong bao cho luat sti cua chting toi neu den 30 thing chung toi khong nhan ditdc tin town cua qui Ong We shall instruct our solicitors if your remittance has not reached us by the thirtieth of this month LUAT THUS: tax law ❑ luat thue ('Ong thtic an din the dude neu cu The formula for determining the decline in value may be specified in the tax law LOC TItN 1,01 CUA Al: at someone's convenience u TOi ct the dttdc lien lac bang dien thoai so (061) 819225 vao nhfitng gicc lam viec binh thtr6ng vA toi se s9n sang den phong van vao ltic tin Ili cua qui Ong I can be reached at Tel: (061) 819225 during the regular business hours and shall be glad to come for an interview at your convenience LU'A LOC: fraud o Ong to kiem tien bang cach lira loc Ile got the money by fraud LLfC LIJ(ING NHAN CLING: workforce u Nam ngoai ho cho tarn nghi phan nira Itic htdng nhan cony cua ho thieu don dAt hang Last year the.)' laid off half of their workforce because of the lack of orders u 'Prong qui 1, cong ty giam lute liking nhan cong xufing 8% In the first quarter the company reduced the workforce by per cent u Ni`i chiem tren'/4 ltic ltt¢ng nhan cong cua cOng ty chilng t6i Women stake up more than one - fourth of the workforce of our company u Chung to c15 0) gang giam 12% liic lacing nhan con-t We have managed to LIJC TAC DONG TRRN THi TRIJ(ONG: market force reduce the workforce by 12 per cent u Cac ty gi thay do'i tity theo cac laic tac dong tren thi trtOng The rates vary according to marker forces u I li vi cac lute tac dong tren thi trtidng deu thuan ldi, co le chung to c6 the tang gia ma kh8ng sci khfii lacing ban hi giam silt Because market forces are favourable, we can probably increase the price without suffering a decrease in sales volume u Tinh hat linh hoat cd cau cua mot cong ty On khien cho cong ty kh8ng dap tYng nhanh chung nhi`ing bite thay dui vc cac Itic tac don g tren thi tru ng The inflexibility resulting from a large corporate structure prevents the company front responding quickly to changcs in market forces LU(ING CAN RAN: basic salary J Ludng ciia mot nhan vicn hao gain rang can ban cong vdi nhUng phu cap khac An employee's ►vages consist of a basic salary plus other allowances 1Af()iNC KH6I SI): starting salary u I,ctdng khiii su' sc Lily thuoc vao tuoi va kinh nghiem The starling salary ►vill depend on age and experience L1()GNG KH6I SIJ DA DIjcC THOA THAAN: agreed-upon starting wage u Liking toi thieu thdi gian this viec la 70% ltidng khai sit da dtidc thoa thuan The minimum wage for the trial employment period is 70% of the agreed upon starting wage LU't5NG HANG BAN: sales u Lttdng hang ban dang ling len vao thdi gian Sales are increasing at the moment LONG THANH PHAM TON KHO: inventory of finished goods u Chung toi nwon ham hit mtic d( sin xuat cho den chung toi co the ban di durcic thing thAnh pham ton kho We want to slow down production until we can sell some of our inventory of finished goods LCJU KHO: warehousing u Viec phan phoi gom CO viec van chuyen, viec htu kho va nhitng dich vu co lion quan nhu' viec cung ling tin dung vA viec dam bao linh doing nhat ve loch ci va chat liking Distribution consists of transportation, warehousing, and related sevices such as providing credit and ensuring uniformity of size and quality LUAU TRU: store u Tai ca thong tin deu dtt¢c lu'u trit d may vi tinh All of the information is stored on computer LUU Y: note, call someone's attention ❑ Xin lu'u y rang hang dA dticic giii di horn Please note that the goods have been despatched today j VAo 30 thing chung toi co hit � qui ong den so tin 5.000 la cua clung toi va xin qui Ong lap ttic chu y don viec On March 30 we called your attention to our account of $5,000 and would ask you to give this matter your immediate attention LY DO: reason ❑ Ly ma ho co danh tieng tot nhit the la vi ho kien dinh tri chat htdng The reason why they have such a good reputation is because they consistently maintain quality L'f' LICH: curriculum vitae ❑ Nop ddn kin kem tom t1t 11 Lich day du va mot hlnh chup gan day ve Apply in confidence with full curriculum vitae and a recent photograph to LY THUYET: theory ❑ Ke hoach co ve rat hay ve mAt ly thuyet The plan looks very good in theory L'f' THUY1T VA KINH TA: economic theory p Tit 1y thuyet ve kinh te, chung to biet ditdc ring gia ca can phai ditdc an dinh bhng s6 liidng hang co s.1n de ban va nhu cau ve san pham tit phia khach hang From economic theory we know that price should be determined by the quantity available for sale and the desire for the product on the part of customers LY TII 1NG: ideal ❑ Ong vien 1j+ to Wang can co kinh nghiem thu mua nganh thuidng mai thai trang The ideal candidate will have some buying experience in the fashion trade M MANG LA1 THANH TVU: viable ❑ Toi e rang boat dong khong mang lai tuff ve mat thiidng mai I'm afraid the operation is not commercially viable MANH: gimmick Manh tang mqt mat hang mien phi neu ban mua ba thi rat thAnh Gong ❑ The gimmick of offering one item free if you buy three is quite successful MANH DAT XAY D1,ING: site o Toi khong chAc ve tinh thich h dp cua inanh dat xay dung cho nha may mdi I'm not sure about the suitability of the site for the new factory MAY BAN HANG: vending machine ❑ Toi da mua mon keo d may ban hang I got this candy from the vending machine MAY CHUYEN DUNG: specialized machine ❑ Nhi'ng Ioai may moc da nAng co tinh linh hoat hdn cac loci may chuyen dung General purpose machines have greater flexibility than specialized machines MAY DANH CHU: typerwriter o ('hiec may danh c sit dung nh van phong This new typerwriter is suitable for home or office use MAY PHAT DItN: generator ❑ Cong ty dien da ban chffng khoan de lay von cho viec lap dat them mot may phat dien nita The electric company sold securities in order to obtain capital for building an additional generator MAY IN: printer ❑ May in in ten san pham va gig ca tren manh giay dude trao cho khach hang The printer prints the name of the product and the price on the piece of paper given to the customer MAY PH'-YI'OCOPY: duplicating machine ❑ Toi c6 kha nang lam nhttng cOng viec that ky van phong nhii sip xep thLt, htu giuf ho sd, tra ku dien thoai va sit dung may photocopy I have the ability to perform clerical tasks such as sorting mail, filing records, answering telephones, and running duplicating machines MAY TINH: calculator u Dirng phi thcti gian vdi cai may tinh d6 Neu ban lam tren may vi tinh thi se nhanh hdn Don't waste your time with that calculator It's faster if you it on the computer MAY TfNH TIN DA DIJfC DI)N TORN HOA: computerized cash register u Mot so may tinh tin da dut¢c din town h6a c6 kha nang th ilking hang On kho Some new computerized cash registers are able to keep track of inventory MAY VI TINH: computer u Chung t6i r9t c6 the se hoan vao h8m nay, nhitng that khOng may, chung tOi dA mat nhigu thai gian may vi tinh bi hit We would have been finished today, but unfortunately We lost a lot of titne ►vhen the computers broke down MAT BANG: space u ('ac nha may va c rat ion kem, va kh chi phi xay dttng khoang mat bang quan Plants and buildings are costly, and the cost is determined by the amount of space involved MAT BANG TRLN KR: shelf space u Neu nhu'cong ty General Mills c6 the thuyet phu►c nha'ng nha buon le cung t?ng cho ho them mat bang tren ke thi h�� c6 the tang them mt?c ban hang ngu ciic diem tam cua hq If General Mills can convince the retailers to grant them more shelf space, they can increase sales of their breakfast cereals MAT HANG: article, commodity u Nhitng mitt hang dap i?ng dung yeu cau cua chung toi These articles were well adapted to our requirements u Xin giii cac mat hang ma qui ong co the cung cap Please offer articles which you can supply for prom: delivery Li i3di vi Thai Lan la dat ntidc co hau n6ng, len la mat hang khc ng dude nhap khau Because Thailand is a hot country, wool is a commodity that is not imported Lu Lua gao la mat hang du¢c de xuat khau Rice is ca con►n►odity grown for export MAT HANG BANG NHYA: item in plastic u Xin vui long loci ho cac mat hang bang nhita khoi thin dat hang Please delete the items in plastic from the order MAT HANG HA HET TRONG KHO: article out of stock u Xin hay chon mat hang thay the gan giving vdi mat hang dA het kho nhat Please choose nearest substitute for any article out of stock MAT HANG MOI: hot line ❑ Day la mAt hang mdi cua chtng toi nam This is our hot line this year MAT HANG XUAT NHAP KHAU: imports and exports ❑ Chinh phu co gang dieu has cac mAt hang xuat nhap khau cua S quoc gia Governments try to regulate the imports and exports of a country MAT HOP DONG: lose a contract ❑ Chung toi tranh dd mat hdp dong b cach giam gia chao ang We avoided losing the contract by reducing our offer price ' MAT KP NLNG CHI TRA NO NAN: default on one's debts ❑ Khi i yt cong ty mat kha nang chi tra no nan, no gay trb ngai cho nhieu ngtiai When a company defaults on its debts, it causes problems for many people MAT '1'H61 GIAN: spend time o Khong phai tat ca nhiTng ngitai ban hang deu mat thai gian tim kiem khach hang mdi Not all salesmen should spend time looking for new clients MAU THUAN: conflict ❑ Do mau thuan v ldi nhuan, vu lam an dA that bai Because of a conflict of interest, the deal fell through ❑ May m6c phai dtfdc chinh lai dd thay dAi mau ma cua sin pham The machinery must be reset in order to change the design of the product Ho sin xuat nhieu mau ma chi de xuat kha'u They produce many models just for export MAU DAU TIEN: prototype ❑ Hq da hoan vi&c thit mau dau tien cach day tuan They finished testing the prototype two weeks ago MAU HANG DINH KEM: enclosed sample ❑ Xin hAy ch9n mot loaf hAng khgc s6 cAc m1u hAng dinh kem Please choose another article from the enclosed samples MA U MA : design, model ❑ Cugi cling chiing t6i cling dA th6 lAm cho hp quan tAm d6n mlu mA mdi nAy Finally we have managed to interest them in the new model MO DICH: trade ❑ TrAi cAy 1A m4u djch chit y@'u b Thai Lan Fruit is a staple trade in Thailand MI9N PHI: free ❑ Ban s8 d:igc tAng phAn mem nAy hoAn toAn mien phi ban mua mot nhiTng chiec may vi tinh cda chdng t6i Get this software absolutely free when you buy one of our computers ❑ M$t nht ng si,t hKp din cda lbi de nghj nAy 1A kh6a dAo too mien phi One of the attractions of the offer is the free training course ❑ Neu ban mua nhAn hiiru kem dAnh ring nAy, ban s6 nh3n ditcc mot bin chAi dAnh ring mien phi If you purchase this brand of toothpaste, you will receive a toothbrush as a free gift M6N D61 BM trade-in r Chixc Volkswagen dni 1965 nAy dA dutqc dung lAm m6n d6i bit Iffy mdt chi6c Toyota mdi This 1965 Volkswagen was used as a trade-in on a new Toyota u Ngit i chAo hAng sc thu$n y cho tbi them 100 dD la cho m6n hAng d& bit cua t8i The salesperson will allow me $100 for my trade-in M6N HANG BIEU KPM: premium ❑ Neu ban mua chi6c may Anh nAy, ban s8 nh$n diidc hai cu$n phim mA khOng phAi tr& thdm khoAn tign nAo cA Ban se nhan them m6n hAng bi6u kern IA hai cu¢n phim ban mua chiec may Anh If you purchase this camera, you will receive two rolls of film at no additional cost You receive two rolls of film as a premium when you purchase the camera M6N HANG RIENG LE: Individual item ❑ Vic siY thing dAy chuydn sin xukt lAm giam mttc chi phi cho vi�c sin xudt mot m6n hAng ri8ng 16 The use of the assembly line lowers the cost for producing one individual item M6N No C6 THE THU HBI: receivable ❑ NhOng m6n nq c6 thi thu hMi dtt¢c cAa chdng tOi dang gia tAng vl cAc khAch hAng ch$m toAn ` Our receivables are increasing since customers are slow to make their payments M6 TA VAN TAT: brief description o Mpc ghi vAo A nhat k� n@u 18n ngAy thAng, cAc tAi khoAn c6 lien quan vA sit m6 to An tit c8ng vioc giao dlch The entry in the journal indicates the date, the accounts affected, and a brief description of the transaction MO! TRU6NG: environment ❑ BA to di bAo ve chinh sAch mOi trttdng cCa Ong ty She defended the company's policy on the environment M61 TRUING KINH T: economic climate ❑ M#c dC chdng to gop phAi m8i trlr ng kinh t6 kh6 khAn, nhu'ng doanh s6 ban hAng cAa chdng to dA tang 18n Although we are facing a poor economic climate, our sales have held up MOI TRIXJNG LAM VItC: work place ❑ M$t sd d6 b6 tri t6t can phii chit din yeu t8 cling nhAn dg m6i triibng lAm vi0c c6 mOt bau kh8ng khf d6 ch;u thoai Mai A good layout should take the worker into account so that the work place has a pleasant atmosphere Mgl NGUY HI9M NGH) NGHIeP: occupational hazard ❑ Bui lA m6i nguy him ngh6 nghiGp nhA may Dust is an occupational hazard in this factory M61 QUAN Ht THONG XUYEN: regular contact ❑ Sau thi6t 14p n8n lift doanh, Ong ty can phki trl mdi quan hO thtt 5ng xuy6n vdi vAn phang mdi After setting up a joint venture, it is essential to maintain regular contact with the new office MO MOT VAN PHONG: open an office o T8i d6 ngh} thong to ma mOt On phang a New York I propose that we open an office in New York ❑ Chung to dA lAm An that thu4n Ili a Philippines tt1' chting to ma On phang a Manila We've been doing really good business in the Philippines since we opened our office in Manila MCI DAY: latest a Vi8n k5' stt mdi c6 v8 qua chi trich vu thu mua mdi dAy cua chdng ta The new engineer sounded very critical of our latest purchase M431 MO: newly-opened u Chung t6i cAn mot di6u hAnh vi8n vi tinh bitt n6i tiling Anh dd IAm vioc nh6m ngtf i tai vin phang mdi ma a Athens c6a chting t6i We require an English-speaking computer operator to work in a team of three in our newly-opened Athens office MCI NHXT: latest o 6ng dit¢c dAc b sun phim mdi n t6i You have been specially selected to try out our latest product MUA: purchase, buy ❑ T8i mua mat it d6 d#t cho cAn cua t6i I purchased some furniture for my apartment o Phfin On nhtYng ng:tbi mua quan Ao cho mila d8ng thl s5ng cc nhtYng vdng c6 hou lanh Most people who buy winter clothes live in cold climates MUA BAN VOL deal with ❑ Chung to s8 mua ban vbi hq 1A hq tiep tic trl mirc gia nhtf hi$n As long as they continue to maintain their present price levels, we will deal with them MUA SAM: purchase, shop for o Chung t8i cling giam bdt di mitc mua sgm vi chdng t8i can luring nguyan v#t liau t8n kho 16n We should also reduce our purchasing since we have large inventories of raw materials o Mat phan cua c8ng viac ti6p th; la giao hAng d8n cac ciYa hiau ndi kh&ch hAng den mua sam Part of marketing is delivering the merchandise to the stores where people shop for It MI,JC: item Mai mqc phia ban trai cho thKy nhtYng gi ml mat c8ng ty c6 Each item on the left side indicates something which the company o owns M1,JC GHI: entry o Theo mitc ghi trang 45, m(ic ban thang vVa qua dA cho thdy At gi4m so vdi thgng trttdc d6, According to the entry on page 45, sales last month showed a decrease from the month before MUC QUANG CAO: advertisement ❑ Chung toi da xem muc quang cao cua qui ong tren truyen hinh va xin qui ong gc i cho chung toi bang gia vdi dieu kin t6t nhat cua qui ong We have seen your advertisement on television and would ask you to send us your price list with your best terms MI;JC TIED: target, goal ❑ T6i tin rang chung to se dat dttdc muc Lieu ma khong co kho khan gI I'm confident that we'll reach our target without any difficulty ❑ Muc Lieu cua chung toi nam 14 tang mtic ban len mu'chi phan tram It is our goal this year to increase sales by ten per cent MV C T6NG CONG: total ❑ Cac muc tong cong a ben phia trai cua tc7 giay thi tttdng ling vdi cac muc tong cong d phia ben phai cua tel giay The totals on the left side of the sheet are equal to the totals on the right side of the sheet MCC BAN: sales Chung toi muon m co dinh, tham chi gia ca tang We want demand even when the pr increases .1 Nt i mot each ly t ban can phai dtid nguyen kh6ng da Ideally, demand and sales should stay constant when prices increase MCC CAU: demand O Khi gig ca tang len chung toi khong muon mile du thay A When the price increases, we not want demand to change ❑ Mile cau can phai dtidc co gian gig ca xu6ng Mot ddt giam gig se lam tang mite ban Demand should be elastic when prices decline A decline in prices should increase sales ❑ Mile cau can phai ditdc giii ;;yen gig ca tang Demand should be inelastic when the price increases ❑ Vioc khuyen mai nhtm vao viec gia tang mite du cho mot loai son pham, ma no ditccc bieu thi bang mot hti8ng di ten theo dtt2ing tong cua nhanh ca' 'u Promotion attempts to increase demand for a product, which is represented graphically as a shift in the demand curve ❑ Cong vioc kinh doanh dang tmnh tot Thi trlttng da ma rong va c6 mot mile cau ldn- The business was in good circumstances The market had opened up and there was a great demand ❑ hang hdn Ong to biet trtMM Ong to son xuat n He anticipated increased demand so he produced more goods MCC DQ TIEU THiJ: rate of consumption ❑ Mttc son xuat can nen ditdc phoi hdp nhip nhang vdi milt dO tieu thu The rate of production should be coordinated to the rate of consumption MCC GIAM GIA TRj: decline in value ❑ Gig tri cua may m6c dti¢c an dinh bang each triY mite giam gig tri sti dung khoi gig tri ban dau cua no d6i vdi tong ty The value of machinery is determined by subtracting its decline in value due to use from its original cost to the company MCC L(1I: profit margin ❑ Tha.nh that ma n6i, mti'c ldi cua chung toi khong On nhtt the Frankly speaking, our profit margin is not that large ❑ Vdi mot mitt ldi nho nhut the, kh6 ma giii cho gig ca cua chung to tiop tuc c6 the canh tranh With such a narrow profit margin, it's hard to keep our prices competitive MIJC LIfONG: salary range, wage ❑ MiIc htdng xern x6t ban dau la bao nhieu? What salary range is considered initially? ❑ Nghiep down lao do, ng U.A.W da thttdng lacing vii tong ty General Motors v6 rnft htdng cao hdn The UAW (United Auto Workers) negotiated with General Motors for higher wages MtIC WONG TRUNG BINH: average salary ❑ Vic nghien ct:iu thi trtidng cho thay rang cac khgch hang mua sam cac loai xe hdi 18n thl c6 gia dinh dong ngtkii va thuidng kiem dtidc miic ltidng cao hdn nift hiring trung binh Market research indicates that customers who purchase large automobiles have large families and usually earn higher than average salaries MCC SONG: cost of living ❑ Mt?c song lai tang len The cost of living has gone up again MI C TANG LIJ NG HANG NAM: annual rise ❑ Chung toi xem lai hiring bong vao thgng 10 va dtia tniic tang ltidng hang nam vao thgng We review wages in October and introduce the annual rise in January, MCC THING Did TRONG CAN CAN THI LING MQI: balance of trade surplus u Nhat Ban xuat khau nhieu hdn nhap kh9u Luc nao hq tong dtidc mft thiing du'trong can can thiidng mai Japan exports more than it imports It always enjoys a balance of trade surplus MUC TRAM THUNG TRONG CAN CAN THUtING MAI: balance of trade deficit Trong thang vUa qua Hoa Ky dA nhap khau nhieu hang hba hdn xuat khau Mitc tham thung can ❑ can thudng mai la 1,2 ty Ia The United States imported more goods last month than it exported The balance of trade deficit was $1.2 billion MON: borrow ❑ Ho da tra lai so On hQ muidn sau chung to doa kiln hQ taa They paid back the money they had borrowed only after we had threatened to take them to court NAP VAO: put into Nht'ng sit kien hay khai niem dtidc nap vao may vi tinh The facts or concepts are put into the computer NAM KINH DOANH HICN TH(II: ❑ present business year ❑ Nht7ng mon no dtidc chia lam hai nhom: nhiing mon nd phai town su6t nam kinh doanh hien t0i; nhiing mon nd dtidc toin qua nhieu nam Debts are divided into two groups: debts to be paid during the present business year; debts to be paid over many years NAM TAI CHINH: fiscal year ❑ Nam tai chinh d Hoa ky diidc tinh Ur thang 10 den 30 thang The fiscal year in the USA is from October 1st to September 30th NANG KHIEU: skill ❑ Anh to ditdc chon dam trach cong viec btji vi anh to co nhiing nang khieu va nAng hic gioi nhat Ile was selected for the job because he had the best skills and abilities NANG LI)'C: qualifications, aptitude ❑ Toi visa dtidc bio la qui ong can mot giam d6c mai vu Do nhan cd hoi toi de, len qui ong xet nhiTng chi tiet sau day lien quan den nang liic, kinh nghiem, tuoi tic cua toi I have been informed that you require the services of a sales manager 1, therefore, take this opportunity of placing before you the following particulars regarding my qualifications, experience, age, etc vien doi vdi tong vi C'ac coot trac ngh gia nang hoc cua c e Tests arc used to measure the applicant's aptitude for the job NANG SUAT: capacity u Nang suit cua xi nghiep 1a 22.(X)O bao gao tn6t The capacity of the factory was 22,000 bags of rice a day, NGANG HANG WE run neck and neck with u Hien giii doanh thu cua thong to dang ngang hang vdi Alamo Our turnover is running neck and neck with Alamo at the moment NGANH CHI; TAO XE H(UI: manufacture of automobiles u Phtfing thtYc san xuat lien tuc du¢c sif dung nganh the tao xe hdi Continuous production is used in the manufacture of automobiles NGANH CONG NGHIAP: industry u Co nhi u canh tranh nganh cOng nghiep There's a lot of competition in this industry NGANH CONG NGHIEP D1I(IC QUOC HIIU HOA: nationalized industry u Nhifng nganh tong nghiep dttdc qu6c hitu hoa nhtt COng ty Thep Anh quo^c va Renault nhan dhf¢c stf tr¢ cap cua chinh phu Nationalized industries like British Steel and Renault receive subsidies from governments NGANH CONG NGHItP NGAN HANG: banking industry u Ho dang ban thiet ke mot loci may vi tinh mdi de' phut vu cho nganh cOng nghi p ngan hang c They are busy designing a new computer for the banking industry NGANH CONG NGHII;P QUO'C DOANH: government owned industry Nhitng nganh cOng nghiep quoit doanh nhan dtfdc stt tai trd cua chinh phu Government owned industries receive financial support from the government NGANH CONG NGHIf}P SAN XUAT QUAN AO: clothing industry o Nganh tong nghiep sin xuat quan ao rat can tan dun-, st?c lao ding chin tay No can nhieu tong nhan lao Ong than tay de' may qu an ao The clothing industry is very labor intensive It takes a lot of manual labor to sew clothes NGANH LONG NGHI ;P TRONG NUOC: home 'industry, domestic industry u Cac chinh phu co gang hao ve cac nginh tong nghiep nrtdc cua ho Governments try to protect their home industries o DOi cac chinh phi cling bao ve cac nganh tong nghiep nuMc thong lai siu canh tranh cua m0 c ngoai Governments sometimes protect domestic industries from foreign competition NGANH KINH DOANH NUOC NGQT GIAI KHAT: soft drink business ❑ Coca Cola va Pepsi Cola la cac doi thu canh tranh nganh kinh doanh nrtdc ngQt giai khat Coca Cola and Pepsi Coca are competitors in the soft drink business NGAY LAP TLUC: at once, immediately o Hang diidc can lap tic The goods are required immediately u Chung toi co the giao hang lap tic We can deliver at once NGAY GIAO HANG: delivery date ❑ Ngay giao hang ddn dat hang cua chting toi phai dttdc theo dung The delivery dates given in our order must be strictly kept NGAY LAP HOA DON: invoice date ❑ Thai han town tieu chuan cua chung toi IA dung 30 ke ttY lap hca ddn Our standard payment teens are strictly 30 days front invoice date NGAY PHAT: date of issue o Tat ca cac hoa thin phi dtidc town khong qua 30 ke tit phat All invoices must be paid not later than 30 days from date of issue NGAY QUI DINH: specified date o Chung toi mong dtidc giao hang dung qui dinh We await (expect) delivery at the specified dates NGAN GON: briefly ❑ Kinh nghiem trtidc day cua ngttai nfip ddn xin lam trd 1y giam doc tai khach san Granada du'dc trinh bay ngan gon The applicant's previous experience as Assistant Manager at the Granada Hotel is stated briefly NGAN HANG: bank ❑ Ho not cac ngan hang se tang lai suit They say the banks are going to raise rates of interest u Flang thing ngan hang gai di cac ban U khai tai khoan Every month the bank mails out statements of the accounts NGAN HANG TRUNG 17JNG:central bank o Ngan hang trung tiring d Dtfc dA ho trd gia tri cua dong Ia The central bank in Germany supported the value of the dollar 182 NGAN QUY: budget ❑ Ngan quy cua toi la 100 triGu lia va toi da cong viec cAt giam chi phi thu mua xu6ng trung binh 10% sau cac lan thudng hiring, mot so lan mat nhieu thang tr 1i My budget is L 100 m and I have succeeded in reducing the cost of purchases by an average of 10% after negotiations, some of which took several months NGAN SACH: budget U Toi co kha nang dui thao ngan sach cua cong ty cho nhfrng thkng tai I have the ability to project a company's budget for the months ahead NGHE NGHIEP: career ❑ Vu tien cho cac ling vien ao ttdc muon phat trien nghe nghiep vdi cong ty Preference will be given to candidates wishing to make their careers with this company NGH E TIEP VIEN HANG KHONG: air-steward career ❑ Nghe tiep vien hang khong doi hoi phai di day nhieu An air-steward career involves a lot of travelling NGHI HO SAN: take maternity leave ❑ Nhan vien ni? dude them rnot gid nghi an tru'a suot nAm dau quay trcf lai lam viec sau nghi ho san A female employee is entitled to an additional hour of lunch break during her first year back at work after taking maternity leave NGHI LAI: stop over u Tren diiOng den Uc, toi da nghi lai ci Bangkok On the way to Australia stopped over in Bangkok for two days NGHI VIEC: quit ❑ Cac cong ty kinh doanh lien tuc tam nhang nhan vien gioi de thay the cho nhtitng nhan vien nghi viec vi tuoi gia Businesses continually need to find good personnel to take the place of workers who quit because of old age NGHIA VU PHAP IA(: legal obligation ❑ Ho cung cd nhitng nghia vu phap ly khac Mn quan den cac khoan nd cua ho truOng hdp bi pha san They also have different legal obligations with regard to their debts in the event of bankruptcy NGHIEN CCU: look into, research ❑ Chung toi dA nghien cLYu van de mot each ky 1t0ng We have looked into the matter carefully ❑ Chung toi lap mot nhdm nghien ciu We instituted a research unit u Toi co kha ndng nghien cu'u va thiet ke san pham mdi I have the ability to research and design new products NGHIEN CCU THI TRIjONG: marketing research ❑ De hies dtidc tiem ntng cua mcjt san pham, to cati phai thLtc hien nhieu cuoc nghien ct?u thi tritiing In order to understand the potential of a product, much marketing research is necessary NGHIEN CCU VE TINH KHA THE feasibility study Li Chung toi da hoan tat viec nghien cu'u vc tinh kha thi We have completed the feasibility study NGHIEP CHU: entrepreneur Nganh cong nghiep du Lich dem 1ai co hoi cho nhieu nghiep chu nho lam chu cac ctta hieu va nha hang ❑ The tourist industry provides opportunities for many small entrepreneurs who operate shops and restaurants NGHii?,P CHU0 DUY NHAT: sole proprietor o Nghiep Chu' nhi t chiu moi trach nhiem phap 1y ve ca sC1 kinh doanh cua Gng ta The sole proprietor has all the liabilities of his business Khi mist nghiep chu nhat ngLmg hoat dong kinh doanh, 8ng to chi viec ban hang kho va thiet hi cua minh When the sole proprietor slops doing business, he simply sells his inventory and equipment NGHII,?P Dlf: amateur i Nguici la nghiep dd Rb rang anh to m gi khGng co kinh nghi e ca The man was amateur He obviously had no experience at all NGHII;,P DOAN: syndicate j Vai ccing ty da gia nhap nit nghiep down de ho co the hdp tac hoan tat de an Several companies joined to make a syndicate so that they could complete the project cooperatively NGOAI 'I'€: foreign currency u Khi mot quoc gia dang thu dur(ic ngoai to thi dieu co nghia la quoc gia ay xuat khau nhieu lufn nhap khau When a country is receiving foreign currency, it means that it is exporting more than it imports NGOA THlf(iNG: foreign trade, international trade, world trade u (TOng viec ngoai thttdng da slang lai ldi 1qc Cho cac quoc gia buon ban Foreign trade has resulted in benefits for the trading countries Vi tri mat bang dia dti co the la m$t nguon ldi neu nhtt met quoc gia dtt phan vao con- viec ngoai thtidng Geographical location can be benefit if a country is engaged in international trade ❑ HAu het cac quoc gia deu nhan thay dti¢c nhttng ldi diem cua cong viec ngoai thtt'dng Most countries today realize the advantages of world trade ❑ Hau het cac quoc gia thu dude ldi lqc tit cong viec ngoai thtidng Most countries benefit from world trade NGO: expect ❑ Toi khong ngb hiring cua toi lai cao nhu'vay! I didn't expect my salary to he this high ! NGU ON VAT T1J: source of raw materials ❑ Toi co the tim each phoi hdp tot nhi t ve cac nguon vat tu, van tai va bieu thue thap I can look for the best combination of sources of raw materials, transportation and low taxes NGIIcI CHONG NHAN: reference ❑ Ong Jones da vui ve dong lam ngttdi cht? ng nhan Mr Jones has kindly agreed to act as a reference NGUON CUNG ONG: source of supply u Toi da c6 the tim dude nhi ng nguon cung tYng lam giam chi phi cua chting toi xuong 4,5%n I have been able to find sources of supply which have brought down our costs by 4.5% NGUON TAI CHINH: financial resource ❑ Cac vi giam doc phai quyet dinh each phan bo cac nguon tai chinh theo mot the thtIc cho co ldi nhat The managers must decide how to allocate financial resources in the most profitable manner Cac vi giam doe stf dung thong tin cac ban ke khai tai chinh lam cd sd cho viec phan dinh cac nguon tai chinh ❑ Managers use the information in financial statements as a basis for allocating financial resources NGUaN THAM KHAO: reference ❑ VI day 1a lan giao djch dau Lien vdi qui ong chung tfii gdi cho qui Ong nhfing nguon tham khao sau As this is the first transaction with you we give you the following references NGUoN THAM KHAO TH!J€NG MAI THONG THUS NG: usual trade reference ❑ Chung toi se cung cap nguon tham khao thtfdng mai thong thtf ng cang vdi ddn dAt hang cua chung toi We shall supply the usual trade references with our order NGUYEN LIEU: material ❑ Ho da giam phi ton xuong bang cach dung nguyen lieu re' tien hdn They keep cost down by using less expensive materials NGUYEN LI�U THO: raw material u Gia nguyen lieu tho di tang rat nhanh 12 thang vtYa qua Raw material costs have risen very rapidly over the last twelve months ❑ Chting toi gip kh6 khan viec tim nguyen lieu W We have difficulties in obtaining raw materials NGUY + N TAC: principle ❑ Cong viec tip thi Wen dai diia vao nguyen t6c 1a cong viec san xuat chi c6 the chffng mink ve mkt kinh to bang kha nang lieu thu san pham Modern marketing is based on the principle that production can he econotnically justified only by consumption NGUYEN TAC CHUNG TR;N TOAN THE GIOI: worldwide philosophy ❑ Cac cong ty da qu6c gia c6 mot nguyen tAc chung tren town the gidi ve quan ly va tiep thi Multinational corporations have a worldwide philosophy of management and marketing NGUYEN TAC CO BAN: fundamentals ❑ C6ng viec fain an tot data vAo nhfitng nguyen t4c cd ban nao M Good business is based on certain fundamentals NGUYCN VAT LIEU: raw material u Sui chAm tre thieu nguyen * lieu The delay is due to the shortage of raw material ❑ Nhat Ban can nhap khau hau het cac nguyen vat lieu cua ho Japan needs to import most of its raw materials NG1JNG HOAT DQNG: go out of business u COng ty ma thiet ke sin phatn visa m$i ngttng hott deng The company where this was designed has gone out of business NGIING TRE: shut down a Khi day chuyen sin xuai ngting tre bdi co mot bo phan nao bi hu' thi cac cCOng nhan dttdc ngoi chili xdi ntiic When the assembly line shuts down because of the failure of one part, the workers are idle NGLJNG THE TOAN BO: complete shutdown ❑ Do bei sit co ve dien, nen c6 sit ngting Ire town bq day chuy6n sin xuat Because of an electrical failure, there was a complete shutdown of the line NGIJffi CO PH AN HUN: partner a Klux Luang tin to t doanh nghiep hdp doanh thi rat ldn bai vi tai sin ca nhAn cua cac ngtiii co phan hun co the' dtidc dung de bao dam mot khoan cho vay The ability to borrow money is great in a partnership because the personal property of the partners'can be used to get a loan NGUOI CO THI N CHf MUON MUA: willing buyer ❑ NgOi to tin rang cong viec san xuat chi co the diidc chttng tht.tc ve m.1t kinh to bang viec ban hang cho nhCtng ngu'di co thien chi muon mua It is believed that production can be economically justified only through sales to willing buyers NGUOI CA NH TRANH: competitor ❑ T8i to cb gian diep cong nghiep tit nhitng ngitcii canh tranh cua chdng ta worry about industrial espionage from our competitors NGUOI CHU: employer ❑ Ngttdi chu long yuang cao chi tim nhCing ngttcii ding tin cfiy thOi The employer advertised for reliable people only NGUOI DI TIM VItC: job seeker ❑ Nhitng ngttbi di tim viec vdi so diem cao nhat se dticrc chon tham 11 dtt mOt cuoc phong a The job seekers with the highest scores will be selected for an interview NGU(iI LAM BAN TH6I GIAN: part-timer ❑ He thong chia viec 1a mot he thong ma ngtt4i lam ban thai gian cb the chia lam cong viec Work-sharing is a system where two parttimers share one job NGUOI MAY: robot Trong cong viec sin xuat o to nhiitng ngt0i may dttdc dung de han cac phan cua khung xe ❑ In automobile production robots are used to weld sections of the body NGUOI MOI GIOI: broker T8i se xin ngtOi moi gidi cua toi ldi khuyen ve viec dau ttt I'll ask my broker for advice on investment NGtf(YI MOI GIOI CHONG KHOAN: stock broker ❑ Ngu'di moi gidi chting kho'an cfia toi dA khuyen toi mua mot s6 co phan cong ty mdi dO My stock broker advised me to purchase some stock in that new company NGUOI MUA: buyer ❑ Cong ty san xuat mot loci san pham bdi vi mot ngtidi mua da dat lain The company produces a product because a buyer has ordered it NGIJOI RAT CO ICH: great asset ❑ Do co kha nang thtidng htdng, anh to la ngttti rat cd ich cho cong ty Because of his negotiating ability he is a great asset to the company NGIfOI THANH L' : receiver ❑ Ngttdi 1y muo'n biet tai tinh hinh nd lai du nhtt vay The receiver wanted to know why the debtor situation had become so had NGIJOI THAY THE: replacement ❑ Chung toi khong the chi dinh ngtidi thay the ong Gilham We are not likely to appoint a replacement for Mr Gilham NGLIOI THUS LAO DQNG: employer Q Ngttdi thug lao long khong du'dc biet dai vdi nhan vien sAc toc hoac mau da An employer is not allowed to discriminate against an employee because of race or colour ❑ Ngttdi thug lao dong cho hu'dng the bao higm y to va mot qui chi httu bong ngoai khoan htdng hau hinh The employer provides medical insurance and a retirement plan in addition to excellent wages NG101 TIEU DUNG: consumer ❑ CAc loaf rau qua ttidi nen dttdc chuydn vin theo mot 10 trlnh den thing tay ngttc7i Lieu dung d6 trAnh it bi rui ro htt hai Fresh fruits and vegetables should travel the most direct route to the consumer so that there is the least chance of spoilage ❑ San ph9m then tieu chugn dtudc thitt k@' nhhm chiSu theo thj hi6u cua ngtic7i Lieu dung binh thd6ng Standard products are designed to please the average consumer ❑ Nhiing ngtidi Lieu dung dA phai t6n them tidn dd mua hidng thVc thing vita qua vi giA cab n6ng trai gia tang Consumers had to spend more money for food last month because of increased farm prices ❑ Khi giA dAu tang, thl ngticYi tieu dung t6n them On dS mua xAng When the price of oil increases, consumers pay more for gasoline , Sif chi tieu cua ngdf6i tieu dung dA giam vi gia ca tang Consumer's spending declined because of rising prices NGLOI TIP, U THI; SAU CLING: ultimate consumer ❑ Khi t6i inua thu'c phim b sieu thj thi t6i IA nguc!i tieu thy sau cung loaf san ph9m nAy When I purchase food at the supermarket, I am the ultimate consumer of the product ❑ Ngifeli ddng riidu yang vAo chai a PhAp kh6ng bit dtidc se lA ngtibi tieu thy sau cung san ph9m cua Ong ta The man who botles the wine in France has no idea who the ultimate' consumer will be NGIJOI TRUNG GIAN: middleman ❑ Trong nhidu trtOng hdp, ng:ftYi trung gian hAnh dong nhtf mot gach ngi giOa ngtudi mua vA ngttbi ban In many instances, middlemen act as a link between the buyer and the seller ❑ Ngtidi tiling gian dAn x6p cling vioc chuydn nhtidng quyAn s$ hiYu The middleman arranges for the transfer of ownership NHA BA 0: Journalist ❑ C6 phii 6ng Ky da nhd hgn vdi anh nhA bAo d6 kh8ng? Did he miss his appointment with that journalist? NHA BURN: dealer ❑ Nhtt7ng loci sin phim nhii thu6c IA, kgo vA ntidc ng9t giAi khAt bay bin sin b' nhiltu dja diem, chuy6n d}ch qua mot chuy6n phin ph6i phttc tap hdn so vdi cAc loaf sin phim thong chi bay bind nhOng nhA bu8n c6 d;nh nhit xe hdi chAng han Products such as cigarettes, candy, and soft drinks, which are available for sale in many locations, move through a more complex distribution channel than products such as automobiles, which are usually available only at certain dealers NHA BUON LE: retail business ❑ CAc nhA bubn 16 thtOng stY dung mot hti th6ng k6 toAn khAc hAn vdi ho th6ng dttgc cAc c8ng ty ch@'tao stf dung Retail businesses usually use an accounting system different from the system used by manufacturing firms NHA BUON LE THEO s6 LUONG LON: high volume retailer ❑ Mot nhA buOn 16 theo s6 ltigng ldn lA ngtf6i mua bin mAo cAc loai sin phlm A high volume retailer is one who buys and sells a great quantity of products NHA BURN SI: wholesaler ❑ Nhffng nhA buOn si nginh c8ng nghi$p dAu mua xAng ttY cAc xtibng lpc dAu d6 dem giao lai cho cAc tram xAng, Wholesalers in the oil industry purchase gasoline from refineries for delivery to service stations ❑ COng ty cua chttng t8i dttgc menh danh lA nhA bu8n si cAc b$ phan xe Our company is well-known as a wholesaler of auto parts NHA CH9 TAO: manufacturer o Hang h6a ti6u chug'n ditgc chi tao dkta theo nhfrng gl mA nhA the tao y6u cdu Standard goods are made according to what the manufacturer requires, NHA CH1.9N LI1OC: strategist ❑ chitin ltt¢c tuy�t vdi, 6ng to kh6ng ch tai ba mA He is not only a good leader but also an excellent strategist NHA CUNG CAP (CUNG IYNG): supplier ❑ NhA cung cilp phAi giao hang theo hinh th(tc FOB The supplier shall deliver the goods FOB ❑ PhAn !dn nht?ng nhA cung tang hang ddu mudn ban town h6a dcrn Ong 30 Most suppliers want you to pay the bill within thirty days NHA DAU TO Investor NhfYng nhA dAu ttt mua cac ch(tng khoAn tin ttt ng vAo tiling t6t cua cling ty ❑ Investors purchasing these securities believe in the good name of the company NHA KINH Tv: economist ❑ Tdt ci cac nhA kinh to tuy(3t vdi d6 v$n chtta tlm dttcc gib phAp cho cac vin dA cua chung ta All those wonderful economists haven't found a solution to our problems ❑ CAc nhA kinh t6 tin rkng n6u nhtt nhi4u ngu i can mot sAn phim mA kh6ng c6 sffn vdi kh6i Ittqng ldn thl gia cA so tAng, Economists believe that if many people desire a product which is not available in great quantities, the price will increase NHA KHOi warehouse ❑ Ngd6i chAo hang n6i Ang Ong to khOng chi6c may giAt nAo c6 sd'n di ban ntQa, nhuhg d nhA kho ct a c8ng ty thl vAi chi6c The salesman said that he did not have any more washing machines in stock, but there were some at the company warehouse NHA MAY: plant ❑ NhA may cta chting tOi hi�n dang hoot dOng h6t nang suKt Our plant is working to capacity now ❑ Chung t8i c6 nhA may Vttdng Qu6c Anh vA nhA may PhAp We have two plants in the UK and one in France v CEng ty General Motors so xAy ding mQt nhA may hi�n dai, 1A ndi mA xe hdi se dLigc sin xugt b8i cAc ngu' 5i may dung c8ng ngh� tiOn tin General Motors will build a modern plant where cars will be produced by high technology robots v PhAn kin cAc tich sin cua c8ng ty d►igc dAu tii vAo nhA may vA thi6t bj, Most of the company's assets are invested in plant and equipment NHA MAY DItN: power plant u VAi c8ng ty ban cAc trai phi6u dAi han dd c6 ngu6n v6n xAy dting cAc nhA may din mdi Some companies sell long-term bonds in order to finance construction of new power plants NHA MAY LQC UAU: refinery i 'i'ts hop then ngAnh dyc ngAnh cOng nghi�p dAu c6 nghla IA nhung cOng ty kin cung lam chu cAc gi6ng dAu, cac nhA may lpc dhu, cAc xe tAi giao hang vA cAc tram xAng Vertical integration in the oil industry means that the same large companies own the wells, the refineries, the delivery trucks, and the service stations NHA MOI G1O1 BAT DONG SAN: real estate broker ❑ Neu ong muon mua toa nha ong nen lien he vc3i m6t nha moi gidi hat dong san If you wish to purchase that building, you should contact a real estate broker NHA NGHIEN C(IU PHAN TICH THI TRUING: market research analyst u Qui tong ty hien c6 can den mqt nha nghien cCfu phan tich thi triOng c6 nhi6u nam kinh nghiem khong? Is there a need in your company at this time for a market research analyst with several years of experience? NHA NHAP KHAU: importer ❑ Nhfing nha nhap khau va xuat khau phai ddi tin to cua ho de lay tin to cua met quoc gia ma ho dang giao dich kinh.doanh Importers and exporters must exchange their currency for the currency of the country with which they are doing business NHA N030 government ❑ Hieu c6 m 6t thi tntdng ban quan ao tii tai Hoa Ky Gia ca khOng bi nha nttdc kiem soat There is now a free market for clothing in the United States The price is not controlled by the government NHA PHAN I'H61: distributor o Doi mqt loci san pham c6 the phai qua tay nhieu nha phan phiii trtidc n6'den dtidc tay ngticli mua dung Sometimes a product may go through several distributors before it reaches the person who buys and uses it himself u TOi se sdm vieng thdm cac nha phan pho^I cua chung ta I'm going to visit our distributors soon NHA QUANG CAO: advertiser ❑ ('ac nha quang cao xcm cac so luu hanh cua moi tai bao trtudc quyet dinh ch8 dAt mite quang cast cu' a ho Advertisers look at each newspaper's circulation figures before deciding where to place their advertisements ❑ Cae nha quang cao ehu den ten san pham cua hQ cung nhif den cac tion ich ma ngitdi tieu dang co dirdc qua viec mua sAm va sir dung san pham Advertisers emphasize the name of their product as well as the benefits consumers get from purchasing and using it NHA SAN XUAT: manufacturer ❑ Toi luon lu6n giao dich tru'c tiep vdi nha san xuat I always deal directly with the manufacturer ❑ Toi e rang nhitng cuoc dam phan cua chung to vdi cac nha san xuat khong co ket qua tot I'm afraid our talks with the manufacturers have been unproductive NHA SAN XUXT LON NHAT: largest manufacturer ❑ Chung toi la nha san xuat ldn nhat cua M9 viec buon ban mat hang We are the largest manufacturer in America in this line of business NHA SAN XUAT THIT BO domestic beef producer t TRONG NIMC: ❑ Chinh pH dA lap mot hon ngach cho so 1tt ¢ng thit bb dtrdc nhAp khau nhhm bao vo cac nhA san xuat thit bo d nu c The government established a quota for imported beef in order to protect the domestic beef producers NHA THAU: contractor ❑ NhA than bao toi rhng van phong se xong vAo thang tdi The contractor has told me the office will be ready by next month NHA TH TRANG: fashion house ❑ Toi dA lam viec vdi cac nha thdi trang $ Y, Tay Ban Nha, Bo Dao Nha vA nam nirdc Phap vA di co nhieu cuoc tiep xuc hire ich if cac nu 3c W I have dealt with fashion houses in Italy, Spain, Portugal and southern France, and have made many useful contacts in those countries NHA TIEU THUCING TRUNG GIAN: merchant middleman o Mot nha tieu thiidng trung gian thttc sit mua sin phlm va kiom soat quy8n sa hfYu cua minh A merchant middleman actually buys products and controls their ownership o Mot nha tiou thtidng trung gian cd th@ giao hang ttY nha kho cua Ong to d6n nhitu cita hang ma khach d6n mua sum A merchant middleman may deliver goods from his storage building to many stores where customers shop o Nha tieu thtidng trung gian thitc sit cO quy6n st huu hip phap doi vdi hang h(a The merchant middleman actually takes title to the merchandise NHA T[Y VAN: consultant o Nha ni van khuyen Chung toi xem lai cac hoat dong cua cong ty The consultant advised us to review the company's operations NHA TU THItN: benefactor o Nha tit thien da tang 1.000.000 cho hoi tir thion The benefactor donated $1, 000, 000 to charity NHAM LAN: mistake J Chung tOi rat lay lain tiec ve sti nham lan trung ban ke khai cua Chung toi We want to express our regret for the mistake in our statement NH4M CH(J'C: take up one's post o Nam ngoai Chung toi dA b6 nhiem mot giam d6c mai vu mdi Sau nham chitc, Ong to b4t dAu thay doi cac vilng ban hang Last year we appointed a new sales director After he took up his post he started to change the sales regions NHAN HIEU: brand o Nhu cau ve nhan hieu hang h6a cua 6ng dang tang nhanh c't day here The demand for your brand is growing fast NHAN HIFU DA D1I.C HANG KY: registered trademark Chung to khOng the dung cii ten d6 vi 1a nhan hieu da dtt(ic ding k9 We can't use that name because it's a registered trademark NHANH CHONG: promptly J CEng ty cua ehung t6i luCOn luOn toxin hoa ddn m6t each nhanh ch6ng Our company has always settled bills promptly NHAY CAM: sensitive j Cong ty rat nhay cam v8i bat cit sti phe Binh nao The company is extremely sensitive to ant' criticism NHAC NHO: remind T6i phai nhac nhii Ong chu ve cu(ic hop tru'a I must remind the boss about the meeting this afternoon Chung t6i phai nhac qui Ong nlgt Ian Rita ve so tin nd da qua han cua chung t6i va buec phai yeu cau qui (inthanh town cho chung t81 khuing the de Iau h(fn nita We havr to remind you again of our overdue account and must request you to let us have your payment without further delay llay tOi nllac (in- Illl(3 v Ill6l d"y b15 may so that' d0i gam to chi?c Let me remind you of the recent changes in the organisation NHAN DOI: duplication Chung to c6 the san xua't nhieu gap hai In bang each nhan d6i day chuyen sin xuat hien dang sit dung We can have twice as much production by duplication of the present assembly line NHAN SU: personnel J Giam doc hanh chinh dam nhiem khau nhan.su' The administration manager is in charge of personnel NHAN VILT QUAN 'PRONG: key people u Toi se gidi thieu ong vdi mot so nhan vat quan chung to den nha may I'll introduce you to some of our key people wuen we get to the factory NHAN VIEN: staff i Chung toi phai thug them nhan vien suot mrla nghi We had to take on extra staff during the holiday season J Wt nhitng vai tro chinh viec quan 1t' 1a lam cho nhan vien Iuon dit tc thuc day lain viec One of the chief roles ,of management is to keep staff motivated u Nhan vien cua chung to co kha nang tot, ditdc tra Iddng cao va dit¢c huan luycn ky Our staff is well-qualified, wellpaid,.and highly trained NHAN VIEN BAO TRI: maintenance personnel, maintenance man De gift cho cac cong nhan khoi an khong ngoi roi may moc dang ditdc sits chita va bao tri, chung toi yeu cau nhitng nhan vien bao tri thttc hien siia chiia vao ban dem In order to keep workers from being idle when machines are serviced, we ask our maintenance personnel to make repairs at night "I'8i da yell cau ngti ti the bao tri that' the vat dung phat sang co dinh van phong cua toi J I asked the maintenance man to replace the light fixture in my office NHAN VIEN CHAO HANG: salesman, salesperson o Ong ay la met nhan vien chao hang nhuhg Ong dttdc thAng chtic va gR thi Ong phbng mai vu �y di Ay la tnibng He was a salesman, but he received a promotion and now he is the sales manager ❑ Nhan vien chao hang c6 the cho khach hang biet cling dung cua sign phim The salesperson can show the customer how the product works ❑ Nhan vien chao hang dttdc cAn den c6 sii ban thao ve gia ca The salesperson is necessary when there is discussion about the price ❑ Met khach hang da phan nan v8 m8t nht?ng nhan vien chao hang cua chting ta A customer has made a complaint about one of our salespeople NHAN VIEN CHAO HANG LIJU DONG: travelling salesman ❑ NhAn vien chao hang lu'u d8ng c6 met muc tinh cOng tac phi, muc hoan tra lai cho Ong to ve cac khoin chi tieu nhtt xAng va h6a ddn On khach san A travelling salesman has an expense account which pays him back for expenses such as gasoline and hotel bills NHAN VIEN DIIU HANH VI TfNH: computer operator ❑ Dttdc biet qui ling cAn mot nhan vien dieu hanh vi tinh lam viec cho cling ty qui Ong, tOi xin dttdc git1T chtic vu M Xin qui Ong vui Ibng xem x6t nht?ng diem dttdi day Understanding that you require the services of a computer operator in your company, I wish to apply for the post Please keep in view the following facts NHAN VIEN KIfM TRA: inspector ❑ Nhiem vu dttdc giao cho nhan 'vi-An kiem tra la kiem tra ca.c pham de tim xem c6 cac khuyet tat (sai s6t) ve mat vat lieu hay lay ngh8 k*hOng The inspector's assignment is to check the finished products for defects (flaws) in materials or workmanship NHAN VIEN LAM CONG TAC TILP THI: marketer o Nhan vin lam cong tac tiep thi phai xern xet can sit dung tuyen phan phoi nao cho nhling loci hang dAc bit The marketer must consider which channel of distribution to use for these particular goods NHAN VIEN LI'U Glfi SO SACH KE TOAN: bookkeeper ❑ Cac nhan vien Idu gig s6 sach ke toan ghi lai nhtIng cong viec giao dich ve tai chinh Bookkeepers record the financial transactions ❑ VI nhan vien Itiu gill sS sach ke toan da bi 6m, s6 sach khOng dticic cap nhat Because the bookkeeper has been sick, the books are not current NHAN VIEN NGHIEN CCU TIEP THl: marketing researcher ❑ Toi mu6n xin gig chic vu nhan vien nghien cite ti6p thi theo nhtt qui ong di quang cao td Thai Bao I wish to apply for the position of marketing researcher which was advertised in The Times NHAN VIEN NC: female employee ❑ Nhan vien nIl phai dtidc den Chang nghi hQ san tni8c hoc sau Binh A female employee is to receive to months of maternity leave either before or after the birth of her child NHAN VIEN QUAN TRj: executive o COng ty dang tim mot giam doc ion tuoi; thong bao tuydn dAnh cho nhIng nhan vien quan tri dA co kinh nghiem $ mtYc d6 The company is looking for a senior manager: this advertisement is for executives who have already had some experience at this level NHAN VIEN TOC KY: stenographer U Toi xin dtfdc gilt chIfc vu nhan vien toc ky hang cua sing, nhtf difdc yuang cao tren td Thdi B3 o I wish to apply jor the post of your firm, advertised in The stenographer in Times NHAN DON DAT HANG: accept an order ❑ llien chung t6i dang nhiin din dat hang giao Ong hai thang We are at present accepting orders for delivery in two months NHAN DtjcC TIE receive paymen ic Chung t6i se pha ngitdi khac trif kh toi nhan dtidc tin We shall have to other hands unle payment within NHAN XET M(1 D remarks ic Chji toa neu vai ld sau b6t dau cu chuyen cua minh The chairperson made some introductory remarks and then she gave her talk VHAT TRI: agree on o Neu nhung ngudi chu , cua mSt doanh nghiep hdp doanh mu6n nguhg hoat dong kinh doanh thi ca hai.giam d6c se phai nhat tri ve each giai the doanh nghiep hdp doanh M., If the owners of a partnership wished to stop doing business, both managers would have to agree on how to dissolve the partnership NHAT TRI Vt MAT GIA CA: agree on a price gia ca Sau mot gid Ming t6i da nhat tri ve After an hour of negotiation, we agreed on a price NHICM VV: duty u Nhiom vu cua nhAn vi8n k6 toan chi phi IA c6 gang kidin soat cac khoAn chi phi v$ sin xuit The duty of the cost accountant is to try to control the costs of production NHICM VU CAN BAN Vf THU Kf VAN PHONG: basical clerical duty u TOi c6 khA nAng lAm nhYYng ,nhiym vu can ban vA thtt kf van phdng I have the ability to perform hasical clerical duties NHU CAU: demand ❑ VI nhu cAu nh:Yng mot hang nAy hi�n gia dA ngung, chdng t8i buOc phai huy bd ddn dot hAng cua chdng t8i As the demand for these qualities has now ceased, we must cancel our order ❑ Nhu cdu vd xe gia tAng bai gia nhien liou dA tAng The demand for small cars has increased due to the increase in fuel prices ❑ COng vioc sin xudt th6p s8 gia tang nhhn dip dng nhu cdu c6a thi trttbng The production of steel will increase to meet the demands of the market NHU DUVC CHI DAN: as instructed ❑ Nhit dttjc chi din, chdng tOi dA cho bao him s8 Binh kOm hip ddng bao him vAo chiing tiY van tAi As instructed we have effected insurance and will attach the policy to the shipping documents NHif DU(IC YOU CAU: as requested ❑ Nhi.t dttcsc yeu cAu chdng tOi dA huy ba mot cach ding tic ddn dot hAng cua qui "Ong As requested we have regetfully cancelled your order NHIJ SAU: as follows o Chdng tOi vui miYng bAo dA nhAn ddn dat hAng s6 cua qui Ong mA chilng t6i xic nh#n nhtt sau We are pleased to acknowledge your order which we confirm No as follows NHI,IA T6NG HQIP: plastics 13 Diu h6a lA mot lo cho vioc sin xudt nhita t6ng hdp Petroleum is an important raw material for the production of plastics N61 NXU VI BA: microwave oven Ngu i chAo hAng s6 chi cho ban cich sit dung n& nau vi ba mdi nAy n6u nhit ban chita quen thu$c vdi n6 U The salesperson will show you how to use this new microwave oven if you are unfamiliar with it U NhAn info@123doc.org hAng dang trinh bAy v6 nhUng d4c diem cua n8i nku vi ba The salesman was demonstrating the features of the microwave oven N61 TING: famous U DOng ngt1c7i n& tiling dd quAng cio sin phgm lA mat inAnh lei hay Using famous people to advertise products is a gimmick NOI BO: inhouse, Insider, internally U Chdng tOi quy6t d;lnh dtta chttdng trlnh dAo to nOi bo dd c6 the tri&n khai nhd'ng k6 hoach riOng cua chdng tOi We have decided to introduce inhouse training in order that we might develop our own programmes U Ong to bj cKm khOng dttQc giao d;'ch d Th4 trtidng Chang khoin sau vet dinh liu mdi dAy via bu6n ban cd phAn n0i b$ cOng ty He is prohibited from dealing on the Stock Exchange after his recent conviction for insider dealing o Chung t6i quyet dinh kh6ng ding quing cAo chitc vp mil chi tuy6n n$i b$ We have decided not to advertise this position, but to recruit internally ❑ Mot cOng ty tuydn nhAn info@123doc.orgg n$i b¢ neu c8ng ty d6 mudn trAm cAc chiic vi can bd tr6ng bhng cAch thuygn chuyin ho#c thing chilc cho cAc nhAn vien dttdng nhiem A company recruits internally if it wishes to fill vacancies by transferring or promoting current employees NONG NGHItP: agriculture a Nang nghiop IA m¢t ngAnh c8ng nghiop trgng y 6u a California Agriculture is an important industry in California NONG PRAM: argricultural product ❑ Vioc x8p hang cho ctc loci nOng phim thl ho trgng nhft Grading is most important for argricultural products NO: owe ❑ Nhi'ng ngtt2Ji mil cling ty no tin c6 the bl tft mAt People to whom the company owes money, ray lose, NO CHIJA THANH TORN: unpaid debt ❑ S6 no chtta toAn cda chdng to cao ddn mfic kh8ng the chip nh#n dttcic Our unpaid debts have now reached an unacceptable level No C6 THt CHAP: mortgage u NhIng m6n no c6 th6 chkp IA nhirng m6n no dAi hon Mortgages are long-term liabilities No KHO DOI: bad debt ii Do bbi xu hiidng kinh d, nAm chdng to phAi x6a bb nhi$u no kh6 dai hdn tru6c Due to the economic climate we have had to write off more bad debts this year than ever before Nt7I (1 DQNG: bottleneck a CEng viec bj d3n d6ng 14i cf ndi iu dgng N6 kh8ng dtidc tiOp tuc ti'n hAnh trOi chAy theo htfdng cua minh Work is crowded together at a bottleneck It does not continue smoothly on its route NV TRANG: jewelry ❑ Anh to di vAo tiem nff trang di mua mat cAy trAm cho vd He went into the jewelry store to purchase a brooch for his wife NV A NAM DA U: first half year ❑ Anh to bAo hq tinh Ili nhuan cua nits nAm d1u He told them to calculate the profits for the first half year NUOC NGOAI: overseas e Cht ng t8i thuac vAo cAc nhA cung itng ntfdc ngoAi d6i vdi hAu h6t cac thAnh phAn nguyen lieu cua chdng tOi p We are dependent on overseas suppliers for most of our components O TO: automobile j Nhtiing nha san xuat 6to On san xui t nhidu man khung xe The large automobile manufacturers produce several body designs ON DINH: stable ❑ Den nAm chi phi d`a cin dinh stable So far this year costs have remained ONG CHU: employer ❑ Ong chu cua co to rat gian di'i ncu co to sit dung din thoai yua nhidu Her employer gets very angry if she uses the phones too much MCC Do CHLIA TIING CO: at an unprecedented rate u Gia yang va la da d6 t ngot tang m(tc do, chtta tirng The price of gold and dollars suddenly increased at an unprecedented rate a N1X C NGOAI: abroad o Giam d6c phi trich m4i vu muan biet xem chting to c6 the tip thi cac sin phim $ nttdc ngoai hay khong The sales manager would like to know if we can market these products abroad ❑ Cong ty cua chung to hau nhtt khong n& tieng cY ntidc ngoai Our company is virtually unknown abroad P PHA DO: demolish ❑ Ho dang pha mot cao 6c ben canh be song They're demolishing an office building down by the river PHA SAN: bankrupt, go bankrupt ❑ Ong ay bi pha san nhuhg ong ay da thank lap mot cong ty lay ten vd He was bankrupt but he set up a company in his wife's name ❑ Khi mot cong ty bi pha sin thi cong ty khOng co kha nang town nd When a company goes bankrupt, it is unable to pay its debts PHA VCf HOP D(NG: break a contract u Ong to pha hdp dung va bi phat He broke the contract and was penalized PHAI DOAN: deputation u Phai down Nhat dA vieng thatn nha may The Japanese deputation visited the factory PHAN NAN: complain, make a complaint u Chung toi that ski lay lain ties rtdng qui Ong dang phAn nAn v6 phan chat cua nht�ng cugn vii We are very sorry indeed that you are complaining of the quality of these pieces u Co to biet each cif xit kheo vdi nhCtng ngttdi phan nAn She learned how to deal tactfully with people who complained u Khaeh hang khong thoa elan vdi sii phuc vu va da` phan nAn vdi Ong chu The customer was dissatisfied with the service and complained to the boss U Day IA Ian phan nan thit hai cua chung tai This is the second complaint we have made PHAT HA NH CO PHIEU: issue shares Neu mqt cong ty can huy dgng nhieu v6n n6 the phat hanh co phieu U If a company needs to raise a lot of money, it may issue shares PRAT MAI: liquidate o Cong ty Thompson dang bi phat mai Thompson company is being liquidated PHAT THAO: draw up Ho phat thao mqt ban hop dung lam thoa man ca hai ben U They drew up an agreement which satisfied both sides PHAT TRI EN: expand, development j Ong to de nghi ho nen phat trien kinh doanh vao linh vitc xuat khau Ile proposed that they expand their business into exporting u Cong ty se phan b^ mot m6n tin nao d6 cho cong viec nghien ciu va phat tridn The company will allocate a certain aniount.of money for research and development PHAT TRIEN VE: KINH TL: economic development U Cong viec ngoai thtidng mang lai sit phat trien ve kinh to va lam tang cac cd hOi kinh doanh World trade provides economic development and increases business opportunities PHAT: penalize U Ong to bi phat vi xuat khau bat hop phap: Ile was penalized for exporting illegally PHAN BO LAO DONG TRLN BiNH DIFN QUOC TL: international division of labor ❑ Viec phan bo lao dong tren binh dien quoc to dtia den viec san xuat hang hoa dat hieu qua cao An international division of labor results in the most efficient production of goods PHAN BO THI TRUING: distribution of the market ❑ Chung to can phai than mot phtidng thtic dtia vao viec phan bo thi trtiang We should choose a method based on the distribution of the market PHAN CONG: assign ❑ Ong chti da phan tong ngt0i gioi nhat lam tong viec job The boss assigned the best man for the PHAN LORI: categorize, classify, grade ❑ Quan go dtidc phan loci mac ban ngay, mac ban dem va the thao The clothes were categorized into day, evening and sports wear ❑ Nhirng man hang thiic ph6m dtr¢c phan loci tifng nhom theo kith ct3 va chat lthdng Truing va thit dude phan loai theo cfic tieu chuan cua nha nti8c de Food products are classified into groups according to their size and quality Eggs and meat are graded according to government standards PHAN NUA: half Phan nita hic hiring lao dong cua thong tai den tii cac ngoi fang Ian can Half of our workforce come from the surrounding villages PHAN PH 051: distribute ❑ Kinh doanh la mot host dong bao gam viec the tao va phan phai hang hoa va cac dang dich vu Business is the activity of making and distributing goods and services ❑ Nhttng khA nang van chuyen hien dai khien cho viec phan phoi cac loci sin pham cua Nhat Ban, Hoa Ky vA Dt?c thitc hien dttdc tren khap the"' gidi Modem transportation capabilities make possible worldwide distribution of Japanese, American, and German products ❑ Cong viec quang cao thich hop vdi nhirng loai sin pham ma dttdc phan phoi rong rAi Advertising is suited to products which are widely distributed PHAN PHOI THEO D!A DLL: distribute geographically u 'l'hi trttcIng dttdc phan phoi theo dia dir The market is distributed geographically PHAN TA CH: separate ❑ XAng vA dau h6 a dtidc the tao bang c$ch phan tach dau tho nhitng phan khac cua no Gasoline and kerosene are made by separating crude oil into its component parts PHAN TICH PHI TON: cost analysis ❑ Chung toi can mot sit phan tich phi ton chi tiet trddc phe chuan lan cuoi We'll need a detailed cost analysis before giving final approval ❑ Toi co the giup lap ke hoach tai chinh vA phan tick phi ten I can aid in financial planning and cost analysis PHAN CON LAI: rest ❑ S6 hang dat lai cua qui ong se dtidc gai tiep theo sau The rest of your order will follow shortly PHAN TRAM: percentage ❑ San pham cua cac ong ci thi trtRing nitric ngoai ti le vdi thi tru' ng nttdc la bao nhieu phan tram? What is the percentage of overseas markets in proportion to domestic markets for your products ? ❑ Giam d6c m8t cd sd kinh doanh nh6 t.ra cho cong ty me mot ty 1e phan trAm nao db tinh tren mtic ban The small business manager pays a certain percentage from his sales to the parent company PHAT LEN: pick up u Chung toi by vgng cong vioc lam an se phift len mila du Ijch b6t dau We hope that business will pick up when the tourist season starts P119P NGHI HO SAN: maternity leave ❑ C8ng nhan nil dticic nghi ho son thong cho d>ta dAu long vA diia thd hai Women workers are entitled to 6month maternity leave for the first and the second child PHE BINH: criticize ❑ Cac hiop hoi dA phe birth chinh sach kinh t6 ctia chinh phu The unions criticized the government's economic policy PHE CHURN: sanction ❑ Thoa hip da diicfc phe chuan bcii tat ca nhu'ng bon lien quan The agreement was sanctioned by all concerning parties PHI: waste ❑ COng ty khong nen phi them thdi gian nda vAo de an The company shouldn't waste any more time on this project PHI BRIO HIEM: insurance premium, premium ❑ Sii rui ro cong cao thi ban cong t6n nhieu phi ba'o hie "lm The higher the risk, the more your insurance premium costs you ❑ Phi boo him se diidc tinh vdi ngtfdi nhan hang Premium is to be charged to the consignees PHI BANG: libelous J Nhan vat no^i tieng kheng vui doc nhiing IN nhan xet phi bang boi nho minh The well-known personality was not happy to read the libelous remarks about him PHIA CUNG: supply side u Viec stn xuat vdi khoi hidng cao data den gia hdn Gia ca dttdc an dinh bdi phis cung cua thi triOng Iligh volume production results in lower costs The price is determined by the supply side of the market PHIEU CHI DAN KEM THEO: enclosed leaflet o Phieu chi dan kern theo daay se dung cap day du chi tiet The enclosed leaflet will supply full particulars PHIEU CHONG NHAN LAM QUA: gift certificate u Phieu chitng nhan lam qua tri gia 10 Ia No co the dcii lay Amin hang tri gig 10 Ia This gift certificate is worth merchandise worth $10.00 $10.00 It can be e PHIEU KY THUA'l': technical specifications Xin qui Ong g(ii cho chung tOi phieu ky thuat chi tiet hdn cho mau 1326 J Could you forward us more detailed technical specifications for the B26 model? PHIEU NO: credit note u la You have omitted your Credit Note No for $10,000 PHONG BI: envelope u Nhd viet dung dia chi tren phong hi Make sure the envelope is correctly addressed Qui Ong da bo so so vdi sOi tien PHONE NHAN S1f: personnel office, personnel department J Ong tru' ng phong nhan sit cung ty Fujitsu se rat vui tong cung cap china tin lien Yuan den hanh kiem va viec lam cua toi The Head of the personnel office of Fujitsu company will be pleased to give You any information as regards to my character and my work Phong nhan stt la mot phOng phu trach vc dich vu The personnel department is a service department PHONE KE TOAN: accounting department J Anh to da thay d(i cung viec lam tit phcing ke loan sang phong nhan su Ile changed jobs from the accounting department to the personnel department PHONE PHU TRACH QUANG CAO: advertising department Anh to da dcidc chuyen ttY phong to ch(c than sit sang phong phu trach yuang cao Ile received a transfer from the personnel department to the advertising department PHONG THAM MIJU: staff department ❑ PhOng ke toan la met phOng tham mttu The accounting department is a staff department PHONE TRIING BAY: showroom J Nhitng mau mull nhat ciua Chung 1c)i dudc trtfng tai cic phcing tning bay Our latest models are on display, at our showrooms PHONE VI TINH: computer room Nhan vien khOng dudc vao plidng vi tinh n6u khong sift cho phep cua dieu hanh vien cap cao Personnel shall not enter the computer room without the pertnission of the senior operator PHONG VAN: Interview ❑ T8i gcti kem tern tit 1f+ lich vA nau dttdc you cau toi cG the den Anh dii phbng van I enclose my CV and if required I could come to England for an interview PHO BIEN: circulate, prevail ❑ Dd kh8ng phi thdi gian, chung toi dg bien tai lieu trudc cuoc hop So as not to waste time, we have circulated the papers before the meeting ❑ Tinh khung hoang kinh to ngan ky dang bie'n d Hoa Ky Recession prevails in the United Slates PH OI HqP: coordinate ❑ Cong viec tiep thi hien dai 1a mot he thong gain nhieu hoat Ong kinh doanh dtidc phoi hap vdi Modem marketing is a coordinated system of many business activities PHO H(P V6I NHU CAU CUA Al: suit someone's needs ❑ Chung t8i ngh3 ring may HP202 ma ong cS the cung cap vong hai tun se rat phi) hdp vdi nhu cau cua chung tOi We think that the HP202, which you can supply within two weeks, suits our needs best PHV CAP THAM NIAN: seniority allowance ❑ Xi nghiep tra cho tong nhan phu cap tham nien moi thang 50.000 dong The factory has granted its employees seniority allgwances of 50,000 dong a month PHV TA: assistant ❑ Chung toi dang bo nhiem mot phu (nam hoAc nil) cho Giam d6c San xuat cua chung t6i to We are appointing an assistant (male or female) to our Production Manager PHU TA DAC LUC: right hand assistant u TOi co kh'a nAng lam phu to dAc ltic cho giam d6c I have the ability to act as the employer'' right hand assistant PHU THUOC LAN NHAU: interdependence u Viec phu thuoc Ain da phat trien gift cac quoc gia trao doi buon ban Interdependence has developed among trading nations PHU TUNG: parts ❑ Cong viec the tao xe hdi bao gotn viec 1ap rap cac mbn phu tung da dudc the tao sfin The fabrication of automobiles involves the assembly of previously manufactured parts PHU TUNG THAY THE: replacement parts ❑ Nhitng phu lung thay the' dtidc the to theo qui each mau ma nguyen thuy ctia nha the tao These replacement parts are made to the original manufacturer's specifications PHU TRACH: take the charge J Neu Ong chu benh, se phu trach cuoc hop? If the boss is sick, who'll take the charge at the meeting? PHUC VU: service u Anh to dttdc thti?1ng tin vi dA phuc vu cho cong ty He was remunerated for his service to the company PHUC DAP: reply ❑ Rat vui Am dtidc phuc dap An early reply will oblige PHUC WE benefit ❑ Cong ty General Motors co vai naan cong nhan vien Cong ty cho cac cong nhan vien nhiing phut kii rong rai General Motors Corporation has several thousand employees The company provides generous benefits for the employees PHUC Lcn CHUNG: general welfare ❑ Trach nhiem chinh cua toi la ve sitc khoe va sit an town nhting toi cung quan tam den phut ldi chung cua nhan vien My main responsibilities are health and safety but I'm also concerned with the general welfare of employees PHUNG PHI: extravagant u Tieu qua nhieu Lien vao viec tiep cac nha bao thi that phung phi It was extravagant to spend so much money on the press reception PHLJ'C TAP: sophisticate ❑ COng viec ke toan thi phitc tap hdn la cong viec htu giir so sach ke toan Accounting is more sophisticated than bookkeeping PHIAING AN DONG VICN THUS KHOA: tax incentive scheme ❑ Neu nhut chinh phu khong data phitdng an deng vien thue khoa thi chung to rai co the se dttdng dau vdi cac kho khan nghiem tryng ve tai chinh If the government hadn't introduced the tax incentive scheme, we would have faced serious financial difficulties PHIJONG PHAP: method ❑ Ng I i Nhat sin xuat o to dat hieu qua bang cach sit dung nhdng phu'dng phap va may moc hien dai nhat The Japanese produce cars efficiently by using the most modern methods and machinery PHt €ING PHAP CO Fit THONG: systematic approach ❑ Ban can phai co tnot phttdng phap co he thong d6i vdi loci viec You need to have a systematic approach in this type of work PHVO`NG PHAP PHAN TICH: analysis ❑ Qua phuidng phap phan tich, xAng, dau hoi, dau can, nhtta during, va nhieu san pham khac dttdc lay tit dau hoa Through analysis, gasoline, kerosene, fuel oil, asphalt, and many other products are obtained from oil PHIJ NG PHAP SAN XUAT: production method ❑ Phtidng phap san xuat rat khAc doi vdi titng cong ty Production methods vary considerably from firm to,firrn PHVONG PHAP SAN XUAT GIAN DOAN: intermittent production ❑ Nhing nha san xuat nho ma chc to du loai san pham khac Ming cting mot loci may moc thl sit dung phttdng phap san xuat gian dean Sau ho san xuat xong mot mat hang thi ho phai ngttng va dieu chinh lai may moc trtidc bat dau san xuat mQt mAt hang khac Small manufacturers that produce a variety of different products with the same machinery use intermittent production After they produce one item, they must stop and adjust machinery before production of the next item can begin ileu On kho PHLfONG PHAP SAN XUAT LIEN T[JC: continuous production u Phudng phap san xuat lien tuc doi hoi phai co dti hiring nguyen vat Continuous production requires adequate inventories of raw materials ❑ Trong phtidng phap san xuat lien tuc, may moc dtidc lap dat nhhm dd san xuat nhiing san pham nhtu met thai han lau dai In continuous production, the nachinery is set to produce identical products for a long period of time PHI JNG PHAP TONG H(P: synthesis ❑ Kinh dttdc san xuat bang phttdng phap tong hdp vdi voi song, silt, potat va nhting h6a chat khac vao vdi Glass is produced by the synthesis of lime, soda, potash, and other chemicals PH1JJNG TIN QUANG CAO DAI CHUNG: advertising medium (pi media) ❑ La mqt phttdng ti8n quang cao dai chung, may truyen it tort Mm hdn may vo tuyen truyen hinh As an advertising medium, radio is less expensive than television ❑ Vo tuyen truyen hinh va bao chi la hai phu'dng tin quang cao dai chung Television and newspapers are two advertising media PHIJ$NG TIEN THONG TIN: channel of communication u VO tuyen truyen hinh va dai phat la hai phu'dng tien thong tin danh cho vi& quang cao Television and radio are two channels of communication for advertising PHITHNG TIEN TI9P CAN: access u Mot cong ty TNHH c6 phttdng tin tiep cGn nguon von nhieu hdn 1a tnot nghiep chi nhat A corporation has a greater access to capital than does a sole proprietor PHLjdNG TIN THONG TIN CHUYEN NGANH: specialist media ❑ Nhiing cong viec dai hoi ky nang cao thttcing dtidc quang cao d nhcing phtidng tien thong tin chuyen nganh nhti nhttng tap chi ky thuat Highly-skilled jobs are usually advertised in the specialist media, such as technical magazines QUA CHUYEN THIf V9: by return (of post) ❑ Chung t6i se chb that tra 1c7i cua qui Ong qua chuyen thtt ve We are awaiting your reply by return ❑ VI m$i chiing t6i nhAn dtidc dan d*t hang kha nhieu nen chang t6i xin th8ng bat de qui Ong dat hang qua chuyen this ve As we are accepting heavy orders every day we would advise you to order by return QUA HAN: overdue ❑ Tien thuO van phang dA qua han thang The rent for the office is already months overdue ? ❑ Tham chieu thtt 30 than- cua chang t6i yeu cau town s6 tin 5.000 la tai da qua han, chang t6i With reference to our letter of March 30 asking for payment of the overdue balance of $5,000, we QUA TRINH KHAI THAC: process of extraction ❑ D Au, kim loci va nhITng khoang san khac dtt¢c thy qua qua trinh khai thac Oil, metals and other minerals are obtained through the process of extraction QUA TRINH NGHIEN CCU VA TRAM TRA LY LICH: screening process ❑ Trong qua trinh nghiOn citu va tham tra ly lich, Phong Nhan Su kiem tra tiYng bhng cap trinh dq cua ngu i xin viec trti8c xem xet cho ho phang van As part of the screening process, Personnel check each applicant's qualifications before considering them for an interview QUA TRINH TUYEN CHQN: selection process u Neu chung to phai sa thai moi nhan vien, dieu cd nghia la qua trinh tuyen chon da that bai ve mot phttdng dien nao M If we have to dismiss an employee, this means the selection process has failed in some way QUAN LIEU: bureaucracy u Dan tit gai cho cac vXn phong chinh phu mat nhieu thlli gian de xuc tien giii quyet bai sit quan lieu Forms submitted to government departments take a long time to process because of bureaucracy QUAN TAM Df N: be interested in u Chung toi Bang quan tam den nhifng mau mdi nhkt cua qui sing va xin qui ong gai cho chung toi bang gia vdi dieu kien tot nhat We are interested in your latest models and would ask you to send us your price list with your best terms QUANTAM TeC THI: immediate attention o Rat biet on d►idc sii quan tam tic thi cua qui Ong Your immed%gite attention will oblige QUAN LY: run u ('hung toi se dong mua Giang Sinh n khong phai quan We are closing the plant early this Christmas in order not to run it unprofitably QUAN LY CHAT LLk NG: quality control u Quin 1y chat ltfdng toi an mon 10i nhuan Poor quality control eats into profits QUAN LV KEM COI: poor management u Cd sd kinh doanh cua ong to da hi pha san bai quan 1y kern coi vA co nhirng quy6t dinh khOng sang su6t ve mat tai chinh his business went bankrupt because of poor management and bad financial decisions QUAN LY TAI CHINH: manage finances J "I of cti kha nang quan 1y tai chinh cho c8ng ty have the ability to manage finances of the company QUAN'TRI: management sti Being in management doesn't allow one to spend time with fellow employees QUANG CAO: advertise u ViOc quang cao to41 het bao nhieu? How much is spent on advertising? Chung toi da tang dtidc rni'c ban qua viec quang cao We have increased the number of Trong quan tri kh thai gian vdi cac sales through advertising i ('8ng viec quang cao chuydn dat thong tin vc san pham Advertising conveys information about the product ('Ong viec quang cao la mOt each rat hay nham ban nhitng Ioai hang tien dung Advertising is a good way to sell convenience goods J C'6ng viec quang cao dudc nhain vAo nhieu thinh gia vA dOc gia Advertising is aimed at Horny listeners and readers i CBng vi e quang cao cc th len c Advertising can help to increase sales -1 QUANG CAO CO HAT: adverse publicity Kct qua cua stt quang cao co hai la biting hang ban cua hq dA giam xuong As a result of the adverse publicity, their sales went down QUAN AO RA() HO: protective clothing j Qui dinh mdi ycu cau cong nhan mAc quan ao bao ho khu vttc The new regulations require workers to wear protective clothing in this area R R QUAY TINH TIEN: checkout stand ❑ Trong mot c&a hang Idn, cac anon hang tien dung thtf ng dtfac tam thy d sat ben quay tinh tien In a large store, convenience goods are often found close to the checkout stand QUEN THUOC VfI: familiar with ❑ Toi chac ho At phii quen thuoc vdi sin pham cua chung toi vi chung dtrdc stir dung khap the gidi I'm sure they must be familiar with our products as they're used all over the world QUI CACH (MAU MA KY THUAT): specifications ❑ Chung toi s9n sang mua chicc may neu cac qui each ky thuat cua no dap ii'ng yeu du cua clung tai We would be prepared to purchase that machine if its specifications meet our requirements u llang hoa Lieu chunn dctdc the to theo qui each mau ma cua nha the tao Standard goods are made according to the manufacturer's specifications QUI CHE: policy ❑ Cac qui the neu rb nhiing gi ma cong nhAn viers nhan dude ngoai hrdng bong The policies describe what employees receive in addition to salary ❑ Thong thtt8ng co mOt qui the giii quy6t nhi'ng khieu nai A each d051 xtt Often there is a policy for handling complaints about treatment ❑ Qui the cua cong ty IA cac cong nhan d$u dudc nghi phep tun co httdng ltfdng moi nam It is the policy of this company that workers receive two weeks' paid vacation each year QUI CHE LONG NHAN VIEN: personnel policy ❑ Qui the cong nhan vien mdi se c6 hieu hic vao thang The new personnel policy will be implemented on July QUl DINH: regulations ❑ Toi rat tiec 1a nhiing qui dinh cam cac cuoc tham quan khong chinh thu'c den nha may I'm afraid the regulations forbid unauthorised visits to the plant QUI MO: scale ❑ Tot hcin nen bAt dau xuat khan tren qui mo nho sau d6 khuech trudng neu cong viec suon se' It's better to start exporting on a small scale and then expand if things go well QUI TRINH LAP RAP: assembly line i rap xe Moi cong nhan th rieng qui tr Each worker performed a separate job in the assembly line of the car QUI TRINH SAN XUAT: manufacturing process ❑ Cac thiet bi sin xuat dd cAp den cac cong cu va may m6c dddc sii dung qui trinh sin xui t Production equipment refers to the tools and machinery used in the manufacturing process QUOC GIA XUAT KHAU: exporting country o Nhi7ng quoc gia nao xuat khau nhieu hdn nhap khau se tra nen giau c6 Cua cai don ve phia quoc gia xuat khau Countries that export more than they import become rich Wealth accrues to the exporting country QUOC HCU HOA: nationalize ❑ Chinh phu xa hoi chu nghia quoc hfiiu hoa tat ca nhiing ngin hang On a Phap da The socialist government in France nationalized all the large banks QUYEN HAN: authority ❑ Giam doc van phong co quyen gi, va bao cao cho ai? What authority will the manager of this office have, and to whom does he report? ❑ VI nhi'ing tich dat diidc cua minh, anh to da nhan dtidc mot Gong vicc co quyen han va tranh nhiem cao hdn Because of his accomplishments, he received a job with more authority and responsibility QUYEN LAM CHt: ownership ❑ Quyen lain chu cua mot doanh nghiep cc mot nghiep chu nhat co the diidc chuyen nhttdng neu nhtt nghiep chu ay muon ban no di The ownership of a sole proprietorship can be transferred if the proprietor wants to sell it QUYEN SI HCU: ownership u Ho tranh chap quyen sd hiTu dat They disputed the ownership of the land QUY EN TO HCU: private ownership o Quyen tai hitu tai sin la mot tap quan co hfiiu cua lloa Ky Private ownership of property is an American tradition QUYE;T DINH VE KINH DOANH: make business decisions ❑ Ong ay co dtidc quyen tuf cac quyet dinh ve kinh doanh He appreciates his freedom to make business decisions QUY TIJ: last quarter _j Cac so cua qujr tti trOng kha Him The figures for the last quarter look pretty good RIENG: in private u A: Chung to ban bac van bi? a an trila nhe? Shall we discuss this over lunch? B: O, toi thich ban bac rieng van phung cia ong hdn Well I'd rather discuss it in your office in private RUI RO: chance, risk Moi ngtt?Ti cd lien quan den Wit Co scf kinh doanh phai chiu chung sit r6i ro Everyone connected with a business takes a chance u Khoan dau la mot hoat dong cci the hang chiu rui ro ding ke Drilling for oil is an activity that involves considerable risk u Ngttdi chi doanh nghicp phai hftng chin sit rui ro On lao nhi t The entrepreneur takes the biggest risk of all u VC mtYc nao toi dong y vdi Peter, nhung toi van cam that' rang chung to dang lao vao nhitng rui ro vo ich I agree with Peter to a certain extent, but I still feel that we are exposing ourselves to unnecessary risks u Mitc du rui ro cang cao thi ban cang ci the kietn ditdc nhieu On The higher the risk you take, the more money you could make RUT LUI: withdraw u Chung to se phai rut lui hoan town khoi thi tritdng hoc tap trung inoi nci lttc vao mot khu vile nhci We will have either to withdraw from the market totally or to concentrate our efforts on a small sector RUT TIExN: withdraw money u Ba to den ngan hang de rut cn6t it tien She went to the bank to withdraw some money SA THAI: dismissal, fire u Luat mdi se n8i rung quyen bao ve chong lai sit sa thai khong hdp ie The new law will strengthen safeguards against unfair dismissal ❑ Ngif i cong nhan bi sa thai da nup thin xin khieu nai len phong to chic nhan suf The employee who was fired filed a grievance with the personnel department SAI SOT VA MAT LICH TRINH: scheduling error ❑ Do co sai sot ve mi{t lich trinh, may dan keo cua chong toi khong the tht'tc hien ditdc cong viec cho bo phan cua Ong hom dutcic Due to a scheduling error our gluing machine is unable to this job for your department today SAN Llf1NG: productivity J (`hung toi da tang 10% san hidng phan xitdng We've increased productivity by 10% in this factory SAN PHAM: product ❑ Thtic ra, cong ty Gravers da gidp chong to bang each tung san pham cua ho trtidc Chung to c6 the hoc hoi tit nhf'ng sai sot cua ho In fact, Gravers has clone us a favor by launching their product first We can learn from their mistakes u Ngay ngtt li tieu dung tim nhitng san phatn thuan tien, quen thuoc v6 mAt moi tnfong Consumers nowadays look for products that are environmentally friendly ❑ Giey va van xe la hai so nhi"tng loci san phim dtidc the tao tit go Paper and lumber are two of the products made from wood ❑ Chung t6i by vong ban san pham mdi cua chting t6i i ca Hoa Ky In ngoai qu6c We hope to sell our new product both in the United States and abroad o Chung t6i mu6n ngtidi to cii' tiep tuc them mu6n va mua sam san phim them chi gia ca tAng We want people to continue to desire and purchase the product even when the price increases o KhAch hang dA quy6t dinh rnua san pham bhi vi no de tryng they vA de vdi tdi The customers decided to purchase this product because it was easy to see and reach o San phim thu' ng co the tryng they dtidc vA dttdc httdng den cu this cach sIf dung The product can generally be seen and demonstrated SAN PHAM CHAT LLfCNG CAO: high quality product Ho rat co tieng ve san pham chat htdng cao ❑ They have got a very good reputation for high quality products SAN PHAM DA DIJ(IC CHE TAO: alreadymanufactured product ❑ C6ng viec tiep thi trudc day la cong viOc co gang ban nhirng loai san pham dA dtidc the tao roi Marketing used to be the task of trying to sell already-manufactured products SAN PHAM DONG NHAT: uniform product o 1)ay chuyen san de san xuat ca phim dung nhat The assembly line can be used to produce uniform products SAN PRAM HANG DAU: top-of-therange product J Toi tnufin btu y qui vi ve hai stn Pharr hang dau cua loci san pham I would like to draw your attention to the two top-of-the-range products in the line SAN PRAM M(1I CHIE, BIfN: newlymanufactured product ❑ Toi cd kha nang giam sat cac ticn trinh stn xuat, xac dinh cac nguyen nhan hit hai va kiein tra cac san pham mdi chc hicn pham tri chat htcing I have the ability to supervise production processes, determine the causes of breakdowns, and test newly-manufactured products to maintain quality SAN PHAM Tif(ING TI : similar product J Khi sit dung quang cao, mcjt cong ty cc the vach nhe'ng dice khac bict giita sin pham cua ho vA sAn pham cua mot cong ty khAc cling sin xuat mqt the sin pham ttrdng W Using advertising a company can point out the differences between their product and that of another company which produces a similar product SAN PHAM TRUNG BAY: exhibit Toi se data ong di khlp phdng trtrng bay cua chQng toi va giti thich tat ca nhirng san pham trtrng bay d day I'll show you around our showroom and explain all the exhibits here SAN XUAT: product j DO dung tren ban an ma ho sin xuiit thi hAu nhit khong the bi vd The tableware they produce is virtually unbreakable Cong ty Ford sin xuaf cac mon phu tong xc hdi d vai tong ty cua hq d nude ngoAi Ford produces parts for its automobiles at several of its foreign subsidiaries SAN XUAT HANG LOAT: mass produced, mass production i Xc hdi, thiet hi gia dung va nhfing thd san pham arcing tii khac dude san xuat hang loat trcn day chuyen san xuat sit dung mfit so ho tri thco san pham Autonwhiles, appliances, and other mass produced identical products are manufactured on assembly lines using a product layout J Sd do^ bci tri theo san pham dat dtt¢c hicu qua cao nhat vice san xuat hang lost cac mAt hang tudng tu' Product layout is most efficient for mass production of identical items SAN XUAT THI C PHAM: production of food f loa Kj+ dtt¢c mut 1¢i diem vies san xuat thtic pham so vdi u Nhat Ban The United States enjoy an advantage in the production of food compared to Japan SAP NHAP: merge J I lai sting ty sc sap nhAp vac thing Mi month The Iwo companies will merge next SAP BAN BAO: newspaper stand J f'iOi da mua ban ii sap ban bao I bought this newspaper at the newspaper stand SAP BAN RAU QUA TIJUI: produce stand 'l'iti da mua nhUng qua tao i3 nm}t sap han rau qua ttidi hi;n du"cing I bought these apples at a produce stand by the side of the road SAP BAN THIJC AN TRUA: lunch stand i Ban c6 the mua hanh tnl xang-uyt va Wait Ion coca a sap ban tht?c an trtta You can get a sandwich and a coke at the lam h stand SAU KHI NHIN D1JJC: after receipt of ❑ Chung toi can it nhat la thong sau nhan dtidc tin dung this cua ong de giao het 100.000 b$ We'll need at least months after receipt of your UC to make complete delivery of 100,000 sets SAN SANG: prepared ❑ Chung toi sin sang giam bdt 5% cho tit cA cac ddn dat hang tritdc thong 12 nam 2001 We are prepared to grant a 5% discount on all orders received before December 2001 SAN SANG DE GIAO: ready for delivery ❑ Chung toi han hanh thong bao vdi yui Ong rang nhfng cuOn vai hien gild di sin sang de giao We are pleased to advise you that the pieces are now ready for delivery u Xin hay thong boo cho chung tai hang dat sin sang de giao Please advise us when the order is ready for delivery SAT: iron u SAt la m$t nhitng nguyen vat lieu dttIc silt dung de chi to thep Iron is one of the raw materials used in making steel SO VdI: as compared to ❑ Mtic ban trung bInh khoang 5% so vdi mitt mua The selling rate is averaged about 5% as compared to the buying rate SOAN THAO HOA DON: making out invoices u Toi cG nhieu kinh nghiem vc soan thi o hba ddn I have a lot of experience in making out invoices SO CON LA I: balance ❑ 40% tren tang so se dtidc town nhAn dtidc ddn dat hang vA so lai se town giao hang 40% of the total should be paid when the order is received and the balance when it is delivered SO LILU CUOI NAM: end-of-year figures ❑ Bay gicJ cho phep toi trinh bay nhUing so lieu cuoi nam nhe? Shall I present the end-of-year figures now? SO LIEU THONG KR: statistics Toi khong hieu nhtQng so lieu thong ke don't understand these statistics SO L11(1NG GIONG NHIJ V4 Y: quantity of the same ❑ Chung toi muon mua nhting so hidng giong nhti v•': y We wish to purchase quantities of the sane SO LUcNG LON: large quantity ❑ Chung toi muon tnua hang vdi so ltudng Idn We would like to buy goods in large quantities SO THAM CHIEU: reference number o So tham chieu cua thong bao tuyen dung dtidc trich dan nhti de muc chu de The reference number of the advertisement is quoted as the subject heading SO TIN 5.000 DO: the amount of $5,000 ❑ Chung toi dinh kem hoa ddn vdi so tien 5.000 cua chung toi We are sending you herewith our invoice to the amount of $5,000 S O 'KILN C6I: remittance a Ching toi se rat vui mtrng nhan dudc so tin gdi cua qui ong qua chuyen thti ve4, We shall he pleased to receive your remittance by return u Hang se dtrc¢c g nhan dLtdc so tin 25.0)0 la cia Eng The goods will be dispatched immediately upon receipt of your remittance for US$ 25,000 SO TIPN LON: large amount of money Chinh phi da cap mot so tin kin cho nganh giao duc The government allocated a large amount of money for education SO TIEN NO DA QUA HAN: overdue account Chung tOi da viet this cho qui ong vao 30 thing ve so tin nd da qua han cua chung t&i We wrote to you on March 30 regarding our overdue account A9 I SO C J AI: ledger Cac thong tin tron 1Ap nhu'ng ba tai chinh The infbrination in the ledger is used to construct financial statements J COng vice gilt so sach ke toan bao gom vice ghi lai un?c ban va mite chi tieu s6 nhat ky roi cAp nhat chung vao s6 cai Bookkeeping involves recording sales and expenditures in the journal and posting them to the ledger J Nhan vien luu gilt so sach ke^town chuycn nhitng so tit so nhat ky vao so cai The bookkeeper transfers figures from the journal to the ledger S() GHI SCf KH(fl: book of original entry J Trong cac hoat Bong kinh doanh hang nhitng so"' dttcic ghi trttt3c vao quyen so ghi sd khcii In daily business operation figures are first entered in the book of original entry SO NHAT K$: journal u NgU i ke town vien ghi lai nhu�ng mon hang ban va mua quyen so nhat ky The bookkeeper records sales and purchases in the journal ❑ Nhan vien lttu gilt s6 sach k6 toan ghi lai cac khoan giao dich tai chinh so nhat ky The bookkeeper records all financial transactions in the journal ❑ Nhitng so durdc ghi vao Trang 43 cua quyen so nhat ky These figures are entered on Page 43 of the journal U Nhitng cuoc giao dich kink doanh trtt5c tien dttdc ghi vao quyen so nhatky The business transactions are first recorded in the journal SU DO BO TRI THEO SAN PHAM: product layout u Sd do" bo tri theo san pham de cap den mot cong vi�c sap x6p mat hhng de lam viec va cac thiet hi phuc vu cho viec san xuat mot loai san pham dAc biet Product layout refers to an arrangement of workspace and equipment for production of a specific product U Vdi m 6l sd bo tri theo san pham, nha may dttde thi6t ke dac e chc tao mot loci san pham NO d nao W With product layout, the factory is designed especially for a certain product SO DO TO CHIjC: organizational chart j Theo so to chftc vi Ph6 Chu Tich phu trach Tai Vu giam sat Phong Ke Toan According to the organizational chart, the Vice President for Finance supervises the Accounting Department SO HUU: take possession of U Sau ong da ky moi van kin va trao tin mua cho chting toi thi ong c6 the sa hUu toa nha After you have signed all the papers and given us the money for the purchase, you can then take possession of the building SVP DO Vf M4 T TAI CHINH: financial ruin ❑ C6 cd hoi tong nhttng ngff i chu cung ganh chiu rui ro dtta den stt sup ve mat tai chinh There is the opportunity to be successful, but also the owner takes a chance on financial ruin SVT (GIA): collapse, decrease in price, lose ground ❑ Gia tri d6ng rup dA sut The value of the ruble collapsed ❑ Thi trttdng chttng khoan sut gig va gia tri co phieu tut xuong The stock market collapsed and the value of shares crashed ❑ Gia co phiou da sut nguyen ca Share prices lost ground throughout the day ❑ Neu miIc ban gia tang gia thi viec tang mtIc ban se bu lai cho viec sit gia If the sales increase when the price is lowered, the increase in sales will offset the decrease in price SUY THOAI KINH TA: recession ❑ Toi chic chinh sach cua chinh phu cuoi cung se gay mqt stt suy thoai kinh te I'm sure the government's policy will eventually cause a recession ❑ Suy thoai kinh to chic chawn se dawn den nhieu vu phi sin The recession is bound to lead to many bankruptcies Si) CO VP DItN: electrical failure ❑ Mot stt co ve dien da gay dinh tre hoan town cho nha may An electrical failure caused a complete shutdown of the factory Si) DIP U PHOI: coordination ❑ De sit dung phttdng phap sin xuat lien tuc, can phAi c6 stt dieu phoi tot cong nhan, vat lieu va may m6c To use the continuous method of production, it is necessary to have good coordination of workers, materials, and machines Sid KILN: fact u Tai co kha ning phan tich nhfing sit kien ve cac sin pham da co mat tren thi trWng I have the ability to analyze facts about products that are already on the market SUC LAO DONG: labor u fle tri mik san xuat cho co hieu qui cao nhat, chung to can 11 san xuat kh may moc vit sic lao do, ng oi ltiing cao nhat thieu so To keep production most efficient, we need to produce the highest volume using the least amount of machines and labor TAI NAN: accident ❑ Ho da ch(rng minh tai nan IA kit qua c6 a sit cau tha cua They proved that the accident was the result of his negligence TAM GIAN THf1: lay- off ❑ Ho de nghi giam tin da viec tam gian the bang cach dtta ke hoach tti nguyen ve httu scam They proposed to minimize lay-offs by offering an early retirement plan option TAM TH(YI: temporary u Anh to tim cho minh mitt cong vice thtd may tarn thai He's got himself a temporary job as a mechanic TAOMAU: design ❑ Cac san pham dtidc tao mau bdi mot nhom dAc biet These products have been designed by a special team TAI CHINH: financial ❑ Cong ty dang tinh hang thinh ve tai chinh This company is in good financial condition, a Nghicp chu nhi t tit moi quyet djnh ve tai chinh The sole proprietor makes all his own financial decisions TA I KHOA 2002: in fiscal 2002 Chong toi duf dinh han 500 tan bqt mi tai khcia 2002, We expect to sell 500 tons of flour in fiscal 2002 TAI KHOAN PHAI THANH TOAN: accounts payable J Nhiiug tai khoan phai town ditiic lief kc nhtt la cac khoan Lich san hien htiu Accounts payable are listed as current assets TAI KHOAN TI E'1' KIP, M: savings account u Ngan hang ay se de xiicIng mot loci tai khoan tiet kiem kieu m0i nham 16i cufm cac nha dau ttinhi That hank will initiate a new type of savings account designed to attract small investors TAI LIEU: document u Anti kh6ng nen doc nhitng tai lieu mat! You shouldn't read confidential documents! TAI SAN: assets (`sing ty hu6c phai ban xon tai san cua minh_ The company was forced to sell off its assets TAI SAN CO DINH: fixed assets u Nhitng the nhLi cao iic va may nnic ditcic xcm 1a tai san co dinh Such items as buildings and machinery are known as fixed assets TAI SAN DUIIC CHIEM HUt1: secured property j ('ac khoan thus chap dMic dam bao hang gia tri cua tai spin dtioc chiem hitu The mortgages are guaranteed by the value of the secured property TAI SAN THIIA KE: legacy u Tai san ma di anh to de lai cho anh to thi rat On, The legacy left to was enormous him by his great aunt 'I'A I Xi; : chauffeur J ('ac thticing gia th cO the this gian k sau xe Businessmen usually hire chauffeurs so that they can relax of business in the back of the car TAI HANG: ship o Trt7 hang c6 the diidc tai di vong 10 ngay, chung toi buoc phai kin Ong toa Unless the goods can be shipped within 10 days, we must (have to) bring you to court TANG 10% LtjONG: give a 10% salary increase o Nhan vien van phang cua cong ty se ditdc tang 10% litdng vao thing sau The clerical staff of the company will be given a increase next month 10% salary TANG 25% SAN LUQING: give a 25% increase in production o Si( dung may se cho Ong tang 25% sin hhong Using this machine will give you a 25% increase in production TANG CUING: intensify o Doanh so ban dA giam, vi the chung to phai tang ccidng nhffng n6 Itrc tiep thi Sales have fallen, therefore we must intensify our marketing efforts TANG GIA: rise, increase one's price, put up one's price, raise, appreciate o VI gig ca Bang tang, chung toi xin thong bao de qui Ong dat hang sdm As prices are rising we would advise you to order soon u ('hung t6i da phai tang gig mqt so mAt hang cua chung toi We have had to increase our prices on some of our items o Nam chung to dA phai lan tang gig We have had to put up our prices twice this year Li VI chat ltidng dA dttdc cai thin, nen gig tang la dieu hcip I Since the quality has improved, the raise is justifiable ❑ Dao la My van tiep tuc tang gia The US dollar keeps appreciating these days TANG MCC SAN XUAT LEN GAP DOI: double production ❑ Chung toi di tang mutc san xuat ten gap doi bhng cach tuyen dung them mot town cong nhan lam ca hai, bAt dau lane viec vAo ldc gid chieu We doubled production by employing a second shift of workers who begin at p.m TANG TIAN DO: speed up o Ho chap nhan lei de nghi cua chdng to de' tang tien do, town bo dii an They have agreed to our proposal to speed up the whole project TANG TOC DO SAN XUAT: speed up production o Day la thN diem rat ban ron doi vdi chdng ta, vi the' chdn2i to can tang toc dO san xuat This is very busy period for us, so we need to speed up production TANG VQT LEN: soar up o Gia ca hang hoa da tang vot len The price of goods has soared up T AM VE MOI: complimentary ticket ❑ Xin vui long nhan nhftng tam ve mei dtidc dinh kern den du buoi diem tam "hop mat cac nhan vat not tieng" cua chdng toi vao buoi sang cuoi cong cua cuOc hoi nghi Please accept the enclosed complimentary tickets to our "Meet the Celebrity" breakfast on the closing morning of the convention TAM CC QUOC TE: internationally recognised ❑ Mot cong ty in tam cd quoc to dang tim kie"m xay dung mot nha may san xuat el Chau Au An internationally recognised printing finn is seeking to set up a manufacturing plant in Europe TAM VOC: size u Doanh so 45 trieu bang cho thy tam voc va stt cong cua cong ty The £-451?n turnover indicates the size and success of the company TAN: ton u Chung toi muon dat 40 tan vao thang va moi thang 15 tan thang ke ti'p We'd like to order 40 tons in March and 15 tons for each of the succeeding months TAN DUNG: use up o Nguyen vat lieu dtidc On dung vdi mtic co dinh Raw materials are used up at constant rates 'I'A N TA M: conscientious ❑ Thing ngay, c8 ay la mfit Ong nhan r tan tam at Normally, she's a very conscientious worker TANG WP: level 'l'ui Co kha nang lam vies hieu qua Wi ngttci moi tang 18p I have the ability to work well with people at all levels TAP CHI DAU TLJ: Investment Review ❑ De dap lai stt quang cao cua qui ong trcn Tap Chi Dau Tit cua tun tim mot giam sat vien, t6i muon xin dttdc lam chtic vu In reply to your advertisement in this week's Investment Review for a supervisor, I beg to apply for the position TAP SACH GI1I THI€U HANG MAU: catalogue u Chting toi da nhan dttdc tap sach gicui thieu hang mau mIi cua qui Ong We are in receipt of your new catalogue T4P SACH NHO: pamphlet Tap sach nho se mo to ve nhitng dac diem va dac tinh cua he thong Ain not This pamphlet will describe the features and characteristics of this stereo system TEN NHAN HIEU: brand-name u Co phai Ong muon ban sin pham d It i ten nhan hieu cua chung t6i kh6n,, ? Do you want to sell the products in our brand-name? TEN QUEN THUOC V01 MQI NGLf6I: household name _j Vc3i sit quang cao co Wen qua, cling ty co the trd mOt cai ten quen thuOc vii tngi ngu ti With effective advertising a company can become a 7ousehold name THAM CHLEU: with reference to Tham chieu bt'ic that hbi hang cua qui ong, chung 0i xin Binh kern quyen catalo mdi nhal cua chung t6i With reference to your inquiry we enclose our latest catalogue U Tharn chieu mac quang cao cua qui ong tren td '1'hdi Bao 30 thing nam 1999 tam ngt0i gift chtic vu trd 1j+ giam d6c, t6i xin han hank dtidc lam (tug ci( viOn cho chffc vu va xin dutdc de trinh nhfing khA nang sau day de qui ong chieu co xem xet With reference to your advertisement in The Times dated 30th March, 1999 for the post of assistant manager, I have the honour to offer myself as candidate for the position and submit the following for your consideration Tham chieu sit quang cao tren truyen hinh cua qui ong vao ke 30 thing 3, tOi muon xin dttdc gift ch(c vu toan trading With reference to your V advertisement on March 30th, wish to apply for the position of chief accountant THAM GIA: join, participate in Khi con- ty tham gia thi trtt?Sng chitng khoan New York, no da co mat d thi trtOng London ditrlc nam u When the company joined the New York stock market, it had already been on the London market for five years J Giam doc dieu hanh not rang cong nhan co the tham gia vao phiidng an The MD said that it was possible for employees to participate in the scheme '1'HAM VONG: ambitious u Chang nien day tham vong muon lam giam d6c The ambitious young man wanted to he the director THANH LY: liquidate, go into liquida ion u Ong to ly nha city di ft dai He liquidated his house and land u Cong ty pha san da bi ly The bankrupt company went into liq tidation THANH TORN: pay, payment, settle, settlement u Trao chiing tir town Documents against payment I] Chung toi se rat biet cho vicc town sdm We would appreciate an early settlement Nhieu khach hang An chtta town cac khoan nd cua ho Several customers have still not settled their accounts u u Ncu cong ty o dti¢c I nam lam An thAng Idi va thu dudc nhieu ldi nhuan, ho se co kha nang town tin nd cho cac trai chu cua nunh If the company has a successful year and good profits, they will be able to pay their creditors u Tai san ricng of cua Ong ay cc the dirdc dung de thank Loan cac khoa n nd His personal property can be used to settle the debts THANH TORN BANG: pay in ❑ Cac nha sin xuat Nhat Ban muon ditdc Loan bhng Bong Yen (Y) Producers in Japan want to be paid in yen (Y) THANH TOAN HET: pay off ❑ Bang cach ban di cd s$ kinh doanh cua minh, ong to da c6 kha nang Loan het moi khoan no By selling his business, he was able to pay off all his debts THANH TOAN TOAN BO: make full payment Phai toan town bo Ong 30 ke tii 1ap h6a ddn ❑ Full payment must be made within 30 days from the invoice date THANH LAP: institute, form ❑ Ban quan 1y d'a lfip mat chinh sach mdi The management team instituted a new policy o Sau dttdc lap, cong ty phai hill gi�i lai cac ho sd giay td hanh chinh ve mite ldi tiic cua minh Once formed, a company must keep official records of its income THANH PHAM: finished product, finished goods u Hang pham phai diidc xuat xtidng tinh trang hoan hao The finished product must leave the factory in perfect condition u Sitc lao dOng bier nguyen vat lieu cac loci pham Labor changes raw materials into finished goods THANH PHAN: component o Ho dA den btl I trieu la vi nhffng phan khong hop qui cach W They paid $1 components million in compen faulty THANH PHAN 115 DOANH: private sector Thai Lan, nhan vien nha nu'dc dttcic Wang Irking httu nhttng nhan vice thuuc ph an ttt doanh thi khong In Thailand government etnployees receive the pension but employees in the private sector don't THANH T1fU: achievement i Anh to hanh dien ve nhi`tng tttu cua cong ty ininh den not anh to n6i ve chting vdi mpi ngttc�i anh la gap Ile was so proud of his firm's achievements that he talked about them to everyone he met 'l'HAI DO: behavior C'hting tai dang d ¢i 0i giai thich ve ihai du cua anh to t'i cuuc hop We're waiting for an explanation of his behavior in the meeting T AO LUAN: discussion u I)u'cng nhut khong c6 van de gi de lisp lac Chao Juan There seemed to he no point in continuing the discussion THAY MAT CHO: on behalf of John c6 the ky nhitng chi phieu thay mat cho con- ty John can sign cheques on behalf'of'the company THAY DOI: volatile a 'I'hi irtr1ng thay dcii nhieu vai ohm qua The market has been extremely volatile over the past few years THAY DOI BAT THII ONG: fluctuate a la i (iii c( phieu da kh thWing va bat da The share price stopped fluctuating and began to stabilise 41 'I'IIAY DOI DOI CHUT: some slight modification a ('iin pliai thay d6i dui chat def san pham cua yui Ong thich hop vc)i thi trailing cua chum, tai Some slight modification would be necessary in order to adapt your product to our market T AY PIIII;N: alternate i I ly lhay phien lam ca They alternated their shifts THAY THE: replace Chong 1C1 kht ng can phiti shay the phis thiet bi We didn't need to replace this piece of equipment T AY VI: instead of i Qui 6ng da ke hoa ddn so vdi 100 d6 Ia thay vi 1.000 dig Ia You have listed (shown) your invoice No with $100 instead of $1,000 THANC THUONG: promote i Khi utut nhan viCn dtitic thing thtking, ngtiiii ay nhan lanh mOt chits vu cc quyen han va trash nhiem cao hdn va thtking dads tang ltt(tng When an employee is promoted, he receives a position with more authority and responsibility and usually an increase in salary THANG KIEN: win the case i Luat stria day chi nhan ticn thu lao neu ho thing kien Lawyers here only get their fee if they win the case THANG UU: surplus u ThAng du cua quoc gia giam nhap khau tang The country's surplus diminished due to increased imports u Mot quoc gia ma xuat khau nhieu hdn nhap khau se co mot can can chi thong dti A counts' that exports more than it imports will have a balance of trade surplus THAM NHAP THU TR(ONG: break into a market, enter a market ❑ MAc du da thain nhAp vao thi trtuUng Vin Doing, cong ty An nhi`ing kho khan ve mat tai chinh Although having broken into the Far East market, the company is still in financial difficulties ❑ Tham nhap vao thi tru' 1ng doi hoi nhieu cong vitac khb khan To enter this market requires a lot of hard work THAT BA I: failure ❑ Su' that bai ctia m$u nam roi la mot nhi"ing didu xau nhat ma chting to d ii g4p pha'i The failure of last year's model is one of the biggest white elephants we've ever had THAU CHI: overdrafts ❑ Do sit tang tai suat tndi day, nhieu conty nho phai yell cau ngan hang trien han cgc khoan thau chi cua ho Due to the recent rise in interest rates, many small companies have had to ask the banks to extend their overdrafts THE TfN DUNG: credit card u The tin dung dttdc chap nhan mot cgch rong rai vi vay toi dem no di khAp moi ncii This credit card is widely accepted so I take it everywhere THEO DOI: watch ❑ Nhfitng hoat dGng ctia cong ty TNHH dttge nha ntide theo doi chat che The activities of the corporation are closely watched by the government THEO GIA DAT: at cost ❑ Cgc khay chuyen hang se dtfdc tinh theo gig dAt Pallets will be charged at cost THEO H€%P DOING: contractually o Chung toi huoc phi bao dam an town cho chuyen hang g6i theo hdp dung We are contractually obliged to provide adequate security for the shipment THEO KIP: keep pace with o Chung toi cam thy ring hidng bong it ciing phai theo kip lam phai We feel that salaries should at least keep pace with inflation THEO LICH TRINH: as scheduled, on schedule u Viirc goi hang se dtidc thttc hien vao thuf ba theo lich trinh The shipment will be made on Tuesday as scheduled j (ham doc san xua Ong to de bao da vies da dude thtt The production manager inspected his department to make sure everything was on schedule THEO NGUYEN TAC: in principle o Theo nguyen tac, Ong c6 the nhan hang vao 30 thang In principle, you can get the shipment on March 30 THEO DUJNG: in strict accordance with Xin hay giii hang theo dung cac chi dan cua chiing toi Please despatch in strict accordance with our instructions o THEO DUNG TRINH TV: in due course Dtidc mot ngttbi ban cua toi cho biet qui Ong dang can mot nhan vien phdng nhAn stt, toi xin dtidc gift chtic vu va by v9ng r'Zng qui ong se cho toi mat co hoi dd chting to kha nang cua toi theo dung trlnh tit o Having heard from one of my friends that you need a personnel officer, I offer my services for the post and hope that you will give me an opportunity of proving my worth in due course THEO YEU CAU: on request ❑ Chung t6i co the gdi cac mau sin pham cua chung toi thco yen U We can forward samples of our articles on request THEO YEU CAU CUA KHACH HANG: at customers'orders Chung toi nhan giao hang theo you cau cua khach hang We take charge of goods delivery at customers' orders THLP DC O: flexible steel Lo xo dtfdc the to tit thep deo Springs are made from flexible steel THI; CHAP: mortgage, pledge I Io the chap dat dai de' vay tien They mortgaged their land to obtain the loan j Chung to phai the chap m6t phan nao cac tick san cua chung Ia We must pledge a certain part of our assets THE LI'C THJ TRUING: market force co", phieu ditdc huon ban tren thi tru ng chii'ng khoan ndi ma cac the lLtc thi trifang quyet dinh phan gig ca' Shares of stock are traded on the stock exchange where market forces determine the price 'T'HEM CHI TIET: further (more) details i xin vice Xin i)ng vui tong chi tiet va mist m Could you please send me further (more) details and an application form THEM M(T TH6I GIAN: over a period of time KhOng biet 6ng c6 the xem xet keo dai viec town them m 6t thin giao I wonder if you could consider spreading payment over a period of time THI HANH: put into effect u Khi giam doc dieu hanh lap xong di mdi cho c8ng ty, Ong to cho thi hanh Once the MD had formulated a new direction for the company, he wasted no time in putting it into effect THI PHAN: market share u Bang vic;c giam gia that nhieu, Cong ty Brent da chiem lai thi phan By reducing prices dramatically, Brent regained market share u Chung to phai co nhiing bien phap de biet dttdc rang chting to khOng danh mat thi phan cua nnnh sti canh tranh tang nhanh We must take steps to see that we don't lose our market share as a result of this increased competition u Tai Hoa Kj' thing co 100.000 chiec xc hdi dttdc ban 32.000 chiec xe tang s6i dt(dc hang General Motors sin xuat Hang General Motors chiem mqt thi phan 1a 32% This month 100,000 automobiles were sold in the United States 32,000 of those automobiles were produced by General Motors General Motors has a 32% market share J Do gia ca khong an dinh, thi trttdng dA trti nen h$n tap With so much uncertainty over prices, the market has grown very nervous THI 'rRtft NG: market Nhieu IN trt0ng cI yufi xa ndi sin xuat Many markets area great distance froin the place of production 'u1 TRIf(1NG CHt NG KHOAN: stock exchange, stock market u Cac co phieu khOng the ban dtidc Iron thi trttt'Ing chting khoan ma khong co stt u'ng thuan cua h6i dung Yuan tri These shares cannot be negotiated on the stock exchange without agreement of the directors ❑ Thi tru' 1ng chitng khoan New York 1a mot nhfitng thi trtOng chiing khoan quan nhat The New York Stock Exchange is one of the world's most important stock markets Till TRIONG CUA NGUX11 MUA: buyer's market ❑ then gist to thi tritdng cua ngti0i mua vi vay ong co the tang vai m6n hang 10n ci mdc gia hap ly It's a buyer's market at the moment so you should be able to pick some up at a reasonable price THI TRII1NG DAY TINH CANH TRANH: very competitive market ❑ Ho da tong viec tham nhap vao mot thi trttcYng day tinh canh tranh They have succeeded in entering a very competitive market THI TRL %NG RONG L(1N TREN THE GIiI: worldwide market ❑ C6 mot thi trtidng rong ion tren the gidi cho cac loai nong san cua Hoa Ky There is a worldwide market forAmerican agricultural products THI TRLMYNG TlJ DO: free market Theo thuyet cua Adam Smith thi mot thi trttdng tit se dan den viec san xuat hang hoa dat hieu qua cao nhat ❑ According to Adam Smith's theory, a free market will result in the most efficient production of goods u Trong mot thi trt0ng tit tong viec khac se dttac that hien 't cac qu6c gia khAc In a free market different work would be performed in different countries THICH H(1P: suitable, comply ❑ By gic chung to phai tim mot cai ten thich hap cho socola mdi ctia thong ta We now have to find a suitable name for our new chocolate bar ❑ Tat ca nhitng ngon tii tren bao thuoc Ii phai thich hop vii nhCtng dieu 1e tndi All wordings on cigarette packs have to comply with the new regulations THIEN TAI: natural disaster ❑ Bat buoc phai co bao him thien tai nhirng khu vitc c6 1ut, dong dKt va bao Natural disaster insurance is obligatory in areas prone to floods, earthquakes, and hurricanes THIET B1: equipment ❑ Phai nh3 bao him tat ca thi6t bi khoi bi hit hai ngAu nhien Make sure all this equipment is insured against accidental damage ❑ Chung to phi mua sAm cac thiet bi y het Mir cac thiet bi co sin We have to purchase equipment exactly like the equipment we already have Cong ty da stn cac thiet bi m6i va cac thiet bi se giiip gia tang nang suat ❑ The company has purchased new equipment which will help increase production THIET 131 DI€N: electrical equipment u NhYYng chi ti6t ky thuat cho cac thiet bi din c6 the khac doi vdi titng ndac The technical specifications for electrical equipment can vary from country to country THIET BI D6NG G61: packing equipment ❑ Thiet bi dong goi bi hii va viec san xuat bi taivongu'ng Iai mot tieng dong ho The packing equipment broke down and production was halted for an hour THIE'I' I3I GIA DUNG: appliance, appliance for the home j May giat, may but bui va to lanh la nhCi'ng vi du ve thiet bi gia dung Washing machine, vacuum cleaners, and refrigerators are examples of appliances j Nhiing thi6t hi gia dung nhe nhti ban ui din va ii nu5ng hanh thi khing hao dien bing nhi`tng thief bi gia dung On nhti may giat va may say Small appliances such as electric irons and toasters not use as much electricity as major appliances such as washing machines and drve ts cac thict hi gia dung Plotting thtic san dung vao viec ch Continuous production is used in making appliances for the home THIET BI VAN PHONG: office equipment i Khi tcCi lain vicc cho tap down ABC, chi cG quan d6c thu mua phong mdi cc quyen mua trang thiet bi van When I worked for A13C Group, only the purchasing manager could authorise the purchase of office equipment x THIET KE MAU: design Prong viec thief ke tnau ma cac loci sin plum mdi, cac bttc3c tinh loan ve mat tip thi can phai du'ic quan tam In the design of new products marketing considerations should be considered J DC)i san pham phai du'dc thief ke mau mA dAc biet cho ngu i mua sum Sometimes the product must be specifically designed for the purchaser THI E'I' LAP: set up J Ci�ng ty dA thiet lap xong them hai chi nhanh trang can- mqt natn The company accomplished setting up two more subsidiaries in the same year 'CHIT}T HAI HANG KL: considerable damage u Ham chay d city hieu da gay thiet hai ding kc cho toa nha va hang h6a The fire at the store caused considerable damage to the building and the merchandise THIEU CHUYLN MON: skill shortage Mac du thieu chu gang tuyen tong ma khOng ,Ap kh6 khan gi In spite of the skill shortage, we have managed to recruit workers without difficulty THIEU N(a!(fl HAM TRACH: fall vacant j Toi xin lam tang cii vien cho chtYc vu that ky lttu gilt ho sd ma toi hiet rang gan day cht?c vu d6 da thieu ngt'c7i dam trach van phOng qui Ong I wish to he considered a candidate for the post of filing clerk, which, I unclerctand, has fallen vacant in your office, recently 'I'H()A HANG: satisfactory u Neu gia ca cua qui Ong thcia long, chung toi se gcli cho qui ong mitt don dAt hang If your prices are satisfactory, we shall send you an order THOA HIED: agreement Ong hTy n6i rang hu da ti6n den mot thoa hiep Ile said that they had reached an agreement Cac cuoc dam Phan phai dttdc tien hanh pham vi cd cau thoa hip quiic gia Talks must take place within the framework of the ' national agreement THOA THUAN: agreement Sit thca thuan se c6 gia tri den cuoi nAm This agreement will hold good until the end of this year THOA THUAN LL1€NG BONG: pay deal ❑ Cic tong nhan dong y chap nhan nht'ng dieu khoan sti thoa thuan htdng bong The employees agreed to accept the terms of the pay deal THOI QUAN LIEU: red tape ❑ Chung to can cat ho tat ca nhiing thoi quan lieu We need to cut through all the red tape THOI QUEN MUA SAM: buying habit COng viec quang cio la nhhm gay tic dong den cfic thbi quen mua sam cua khich hang de ho se mua sam san pham dang dtidc quang cio ❑ Advertising attempts to influence the customers' buying habits so that they will purchase the product being advertised THONG BAO: announce, inform, advise ❑ Chung to hay gai thtt khic thong bao san pham mdi cua chung ta Let's another mailing to announce our new product ❑ Ho vita thong bao cb mot cuoc dinh tong cua cic nhAn vien dttang sat Dieu dO co nghia la chuyen giao hang se bi tri hoAn They've just announced a rail strike That means the delivery is going to be delayed ❑ Xin hay thong bao cho chung toi biet neu that chAo hang cua chung toi khong co loai hang qui Ong yell cau de chung tOi cO the gai them cho qui Ong nhitng tnau hang khac Please inform us if our offer does not contain what you require so that we may send you further samples ❑ Xin hay thong bao cho chung tOi hang den Please advise us on arrival of the goods THONG BAO SAI: misinform ❑ E rang Ong dA dttdc thong bao sai Co ay khung lam vi�ac cho chung toi niia I'm afraid you've been misinformed She no longer works for us THONG BAO TUYEN: advertisement u Vi thong bao tuyen khong nbi ro ve tong viec thiic sit, nen ngt0i nop ddn xin mot ban m6 to cong viec As the advertisement is rather vague about the actual job, the applicant asks for a job description THONG TIN: information u Xin vui long cho toi hiet n6u Ong can them thong tin Please let me know if you need any more information THONG TIN TAI CHINH: financial information ❑ Thong tin tai chinh can phai dtidc chuyen vao so cai This financial information needs to be transferred to the ledgers THONG TIN THII(ING MAI: commercial message u NhU'ng thong tin thtidng mai tren vo tuyen truyen hinh ditdc nhieu khan gia theo do1 Commercial messages on television are seen by many viewers u Vic quang cao hang tren vO tuyen truy6n hinh 1a nhhm vao so' khan thinh gia d nhieu ndi Nhieu ngttcYi se thco doi thong tin thtidng mai tren vo tuyen truyen hinh Television advertising is aimed at a wide audience Many people will see the commercial message on television 'I'H(U DI N: electrician E u i fng vien cc nAm kink nghiem la the dien The applicant has five years' experience as an electrician THOI GIAN GIAO HANG: shipping period ❑ Chung toi khong the dong y viec keo dai thdi gian giao hang We can't agree with the extension of the shipping period TH(3I GIAN THe VIEC: trial period of employment u Thc1i gian thii viec co the dtfdc thu'c hien den 30 Doi with nhfrng cong viec ky thuat lien tien hoAc phtic tap, thai gian cb the keo dai toi da den 60 A trial period of employment can be implemented for up to 30 days For complex or technically advanced work, the period can be extended up to a maximum of 60 days 'l'H61 KY LAM PHAT: inflationary time ❑ Trong thai ky lam phat nhif the nay, gilt dudc gia tri hdp doh- ket chat vdi gia tri tai sin ciia ininh la dieu quan In these inflationary, times it is important to keep the value of your policy closely linked to the value of your property TH(5I TRANG CHO THE EM: children's fashions ❑ Mac dO can cb kinh nghiem nganh cong nghiep thiii trang not chung, nhu'ng tu:dng lai la ve the i trang cho tre em Although the experience asked for is in the fashion trade generally, the future will be in children's fashions THU CHI TAI CHINH: cash-flow J Van de thu chi tai chinh gay nguy him cho cong ty The cash flow problems jeopardized the company THU DLJ(1iC L(1i1 LOC: benefit 'j 1lau h 6t cac quo 10i 16c tit cong v thirang Most countries today benefit from world trade THU HEY: downsize MC)t ngL' i quan ly gioi biet nao la hic thu hep pham vi hoat dung viic kinh doanh tr$ ncn qua On A good manager knows when it's time to downsi e operations when business gets too big THU NHAY: income i Thu nhap tit stt dau tit 1a 52.000 mot nam The income from the investment is $52, 000 a year THU XEP: arrange u '1'6i c n du c bao trtidc it nhi t mot tun ve thai gian va dia diem phong van, de toi c6 the thu xep thdi gian nghi I would need at least a week's notice of the time and place of an interview, so that I can arrange to take time off ❑ Xin hay thu xep giao hang Please arrange for prompt despatch THU QUY: cashier ❑ Sau xem quang cao cua qui On- tim nit thu quy tren ta Thai Bao, toi xin dti¢c git' chtfc vu Toi xin ghi dttdi day nhiung chi tiet licit quan den kha nang, kinh nghiem cua tai va tai by von- qui Ong se cho toi mot cuuc hen vao 16c thuan ti n nhat doi vdi qui Ong tai cd quan de dttdc phong van Having seen your advertisement for cc cashier in The Times, I offer my services for the vacancy I give below particulars regarding my qualifications, experience etc, and hope that you will give me an appointment at a time most convenient to you when I may call at your office for an interview THU TUC: procedure u Tc i cung dttdc dAo tao vc cac thu tuc van phong I was also trained in office procedure THU TUC KHIEU NAI: grievance procedure ❑ C6 mot thu tuc khieu nai nhhm giai quy6t nhifng khieu nai mqt tang nhan vien cam thy tninh bi doi xit bat tong There is a grievance procedure for handling complaints when an employee feels he has been treated unfairly THU TUC VAN PHONC: office procedures u Tai thong hieu cac thu tuc vAn phong I understand office procedures THU TUC XUAT KHAU: export formalities ❑ Chun g toi nhan lam thu tuc xuat khan, d6ng g6i va van chuyen We take charge of doing export formalities, packaging and transportation THUAN LCI1: advantage, favourable ❑ Ten cua ndi fain viec hien tai dada cho biet; day the is mot thuan ldi neu cong ty co danh tieng tot The name of the present employer is given: this could be an advantage if the firm has a good reputation o ('hung toi dui din dieu kin kinh to th Idi hdn We intend to make further investments at a time when the economic conditions are more favourable THUC DAY KHUYLN KHICH: motivate u Anh phAi Iuon thuc day khuyen khIch nhan vien, dtc biet cong viec trci nen kh6 khan You must keep staff motivated, especially when things-get difficult THUC GIUC: urge a CEng viec khuyen mai 1a nhhm thuc giuc khach hang tnua san pham Promotion attempts to urge the customer to buy the product THUL: employ, hire i Chung toi se thue 5.000 cOng nhan t%i den cuoi the ky We expect to employ 5,000 workers by the end of the century u ('ong ty thue khoang 1.0(10 ngtfili The company employs approximately 1,000 people J Ban thue mot luat sit de bien h6 cho ban tai tOa You hire an attorney to act for you in court 1 THU E DANH THLO GIA TRI HANG NHAP KHAU: ad valorem import tax u Co inOt s6c thus danh theo gia tri hang nhap kha'u 1a 6% Thus suit thing itng vdi 6% gia tri cua mon hang There is an ad valorem import tax of 6% The duty is equal to 6% of the value of the item THUE DANH TREN HANG SAN: sales tax u Hau het cac sAc thus danh tren hang ban deu 1a thus danh tren gia tri hang Chung can ci vao gia tri cua mon hang dttdc ban ma dinh mile Vi du, 6% gia tri cua mon hang du'dc cong them vao gia Most sales taxes are ad varolem taxes They are based on the value of the item sold For example, 6%% of the value of the item is added to the cost THUF; H AI QUAN: customs duty u Nhieu hang hoa den day phai chiu thus hai quan Many goods coming here are subject to customs duty TRUE L(I T(JC CA NHAN: personal income tax u Chu hdp doanh phAi chiu moi trach nhiem phap ly va tra cac khoan thus 10i the ca nhan tinh tren phan 1di nhuan ma ho dtedc chia The joint owners owe all the liabilities and pay personal income taxes on their part of the profits 'I'HUE NHAP KHAU: import tax, import duty u Chinh phu dA bd sung thus nhap khau mdi The government implemented the new import tax u Thue nhap khau thu tin bac ve cho chinh phu An import duty raises money for the government THUS THU NHAP: income tax u Thus thu nh a p cung cap ngan phu Income tax provides revenue for the government THUE TRI GIA GIA TANG: VAT (value added tax) J hoa va dich vu (i Vttdng Qu6c An thug danh vao In the IIK, VAT (value added tax) is a tax on goods and services THUNG HANG THUA: crate ❑ Nhitng thing hang theta dA dddc giao vao horn The crates have been delivered today THUOC KHA NANG: in one's power u Ong ay not ring Ong ay se lam tat ca nhitng gI thuoc nang minh de giii quyet van de He said that he would everything in his power to solve the problem THUYEN CHUYEN THEO HANG NGANG: lateral transfer J CO ay da tam th a ky rieng cho vi tracing phOng mai vu; nhttng gi�i the cO ay lam thu ky cho v) trui3ng phong sin xuat CO ay khong du\c thing thudng, chi 1a mqt su thuyen chuyen theo hang ngang ma thoi She was secretary to the sales manager, but now she is secretary to the production manager She didn't receive a promotion, just a lateral transfer THUYf 'I' PHUC: persuade u Viec khuyen tnai 1a nhhm thuyct phuc va gay tic d6ng den cung cach suy nghi cua khich hang Promotion attempts to persuade and influence the customer's attitude u "l'Oi cti thuyet phuc nhung ho da khOng chap nhan IN i de nghi I tried to persuade them, but they wouldn't accept the offer THU HUI HANG: inquiry J Chong tii cam an bt'c thu hoi hang cua qui Ong vict vao 30 thing We thank you for your inquiry of March 30 THU KY: secretary J Ong to dau cho co thtt ky cua Ong to tra IN then thoai Ile indicated to his secretary to answer the phone j Phi)ng nhan sti can tuyen mqt so this ky mdi The personnel department needs to recruit some new secretaries THt! KY IAIU GIU H o SC%: filing clerk J '1'oi dif¢c biet ti'i Ong Jones rang qui Ong dang tim mot ngt0i thti ky luu gilt ho sd, toi rat muffin dddc qui Ong cilu xet cho toi lam cong vice I have learnt from Mr Jones that you are looking for a filing clerk I should like very much to have you consider me for this job THU KY DANH MAY: typist D1ic nguO^n tin ding tin cay cho hiet qui Ong dang can tim nit vai this ky danh may cho chi nhanh cua qui Ong tai Milan, toi vqi xin dt'dc vao lam cong viec tai van phong cua qui Ong Reliably given to understand that you need some typists for your branch in Milan, hasten to offer you my services for such an assignment in your office '1'Ht KY DILU HANH: executive secretary J Dip lai quAng cio cfia qui Ong tren ti 'hhci Bao, tOi xin dti¢c can xi;t gilt chitc vu thu ky dieu hanh hang cua qui Ong, va theo y%u cau cua qui Ong tOi xin cung cap dtidi day met sti im6 to ngan g0n ve kha pang, tu)i tac, kinh nghiem cua toi In reply to your advertisement in The Times, I request to he considered for the post of executive secretary in your firm and as desired by You give below a short description on my qualiifications, age, experience '1'Hl1 KY SONG Nd !: bilingual secretary J Met cong ty My vfitng manh can ut)t tlitt ky song ngit cho van phOng mdi ci Milan 26'1 A well-established American company requires a bilingual secretary for their new office in Milan THU NHAC NH(I: reminder ❑ Chung toi dA gbi thtt nhAc nha cho nhirng khach hang chtia town tin nd cia ho We sent a reminder to customers who haven't settled their accounts THU PH1JC DAP: reply ❑ Chung toi se chc7 this phdc dap cua qui Ong qua chuyen thtt ve We are awaiting your reply by return THU T iiCHtjC: notification of resignation ❑ Anh to dA du'a thti tiY chtic cho Ong chi cua He gave his boss notification of his resignation THU XAC NHiN: confirmation ❑ Chung toi se cha thtt xac nhan cua quy Ong qua chuyen thti ve We are expecting-your confirmation by return of post THU XIN THANH TOAN: application for a settlement ❑ Ming toi lay lam tic rtdng qui Ong dA khong hru y den cac bttc thtt xin town tradc day ve so tien nd cia chung toi va bugc phi yeu du qui Ong gai tra cho thong toi We regret that you have ignored our previous applications for a settlement of our account and must request you to let us have your remittance at once THU XIN VItC: letter of application, application ❑ Toi gdi thti xin viec den va ho goi dien thoai cho toi vao hom sau I sent in my letter of application and they phoned me the next day ❑ Toi se v0 ci ng biet qui ong neu thtt xin viec cia toi dtedc qui Ong ctiu xet chap thuAn I should be very grateful for your favourable consideration of my application THUA KIFN: take action u Cdc hiep hqi da` de dqa thtta kien ve No dong The unions have threatened to take industrial action THIUA HU1NG: inherit u Anh to tht'a mat can nha va hai xe hdi cua nguc1i ong qua co cua nnh Ile inherited a house and two cars from his deceased grandfather u Ngdcci trai thita Wang cd sa kinh doanh cua ng10i cha The son inherited his father's business THVC HI€N: tailor, implement, excecute u Loai bao hiem tna ban mua se duds thttc hien theo hoin cinh disc hiet cua rieng ban The type of insurance you purchase should be tailored to your own particular situation u ('hung toi dA thttc Mn ca hai ldi de nghi cua ong We have implemented both your suggestions u Ddn dAt hang phai dtt¢c thitc hien khong qua 20 The order must be excecuted not later than 20 days J TOi co kha ni;ng phat thAo, thi6t ke, thttc hien va phan tich ket qua cac cui;)c khao sat mua hang I have the ability to plan, design, implement and analyze the results of surveys of buying THVC HILN NHANH CHONG: speedy execution u ('hung toi mong rhng ddn dat hang cua chung toi se dtidc thttc hien nhanh cht ng We await a speedy execution of our order THVC HIEN CHU DAO: careful execution u ('hung toi mong ring don dat hang cua chdng toi se dutdc thtic hien chu dao We expect a careful execution of our order THU'C HIEN KIEM TOAN: an audit u Trtrdc tien, ong nen thttc hien kiem town cac host dong kink doanh hien cua ong First you should an audit of your present operations THUC HILN MOT HON DAT HANG: carry out an order, process an order u Chung tei mu6n biet nao Ong the thtrc hien din dat hang cua chung toi We would like to know when you can carry out our order u Chung to phai thtrc hien nhii'ng ddn d hii�u qua hdn at hang m6t each c6 We must process these orders in a more efficient way TH I(ING LtJ NG: negotiation u Nhan vien chao hang kha nang thtrdng hrdng ve gia ca A salesperson is able to sonic negotiation about the price 'l'Htj(ING NGHIEP: trade u Nhicu qunc gia nhir Vtidng Qucic Anh va Tan Tay Lan le thuoc rift nhicu vao ngoai thirdng Many countries, such as the United Kingdom and New Zealand, are heavily dependent on international trade TH1JONG NGH1I?P HOA: commercialized J Khu nghi neat dd trti tranh thtrdng nghiep h6a The resort has heroine commercialized THt1()<N(; VV: business J C6 niOt str canh tranh ac fiet Iron- thtrdng vu There is some fierce competition in this business '1'He: tentative J Anh to thin chao hang Ile made a tentative offer 'I'HLI($N(;'1'II? N: remunerate J Cong ty thtictng tin cho nhan vien vi da lam cho tong ty dLtdc 20 nA m 71tce company remunerated the employee for his twenty ),cars' work in the company 'TEC'H LUY TIE" N LAI: accumulate interest J Ncu ban ho tin vao mfit tai khoan tiet kiem thi no se Lich luy tien la i If you put money in a savings account it will accumulate interest TECH SAN: asset Mcii vien c6 phan haun deu httdng Chung cac tich sin cua doanh nghiep hctp doanh J The partners each own a share of the assets of the partnership J ('tic mein tich sin bang cac mein nd tong vdi gig tri that Assets are equal to liabilities plus net worth J cac khoan nd nan ('ac tick sin ca nh ditdc dung de tha His personal assets can he used to settle the debts TECH SAN CO' I)INH: fixed asset J Nhitng Lich sin co dinh la nhu'ng Lich sin ma se ton tai tong ty mqt thai han lau dai Fixed assets are those assets which will slay with the company for a long period of time TECH SAN HIEN H(IU: current asset Chung to se nhan dltcic khoan Loan suiit nam kink doanh hien thiii Nhitng khoAn nd cO the thu hoi ditc1c davit ke khai nhut la nhitng J lich sin hien hetu We will receive this pcaynient during the present business year Accounts receivable are listed as current assets Cong ty se ban so hang h6a nam Nhffng mon hang tcin kho cung dtt ¢c ghi vao so sach 1a nhCrng tichsan hien hi'u The company will sell this merchandise this year Inventories are also carried on the books as current assets Hang kho la myt tich san hien hitu vi n6 se dude ban suot nam kinh doanh d6 Inventory is a current asset because it will be sold during that business year 'I'TCH SAN LAP DA'f Co DINH: fixture 'Prong mot train xang, cac him xang va gia Wang xe de hcim m3 du'cic xem ]a nhitng tich san lap dat co dinh In a service station, the gas pumps and grease rack are regarded as fixtures TIEM NANG: potential i Xcm x6 t tiem Wang cua cOng nghrr dang phat trim nay, toi cam thay dau ttf mot it thdi gian vao nghien ct?u 1a rat hay Judging by the potential of this growing technology, I feel it would he wise to invest some time in research TIEN HA NH: bring forward, carry out Vi ket qua Wit dyp, chting toi co the ti6n hanh vice dau tit 1k cause of the good results, we might bring the investment fonvard j Dieu quan 1a tien hanh cac btidc thay doi can- nhanh cang ttit It is important to carry out these changes as quickly as possible TILN TR1NH: process Neu sti kicu dang gia tang, thi khoi luting cung phai tang Wham tTng dung ti er trinh cho c6 hieu qua If the number of styles increases, the volume must also increase in order to use this process efficiently TIEN CHIET KHAU: discount Li Neu ong mua 100 ong se dude tin chi6t khau trcn ring tri gig If you purchase 100 units of this product, you will receive a 10% discount off the total cost TIN 1=)N BU: compensation a Tien den bu cho nhiYng gii lam viec them tai thieu phai la 150% hiring binh thu ng Compensation for overtime hours is to be at least regular wage 150% of the It TIEN DOC HAI: danger money u Vi tong viec cua chGng tai kha nguy hiem, nen ngoai tien luring chang tai dctdc tra Lien dQc hai As our work is rather dangerous, we are paid danger money in addition to our wages It It TIEN HOA HONG: commission u Nhan vicn chao hang nhan dddc 20% Lien hoa Neu ong to ban dude mot m6n hang nao d6 vdi gia 1.000 Ia thi khoan Lien hoa hang cua ong to la 200 Ia This salesman received a 20% commission If he sells something for $1,000, his commission is $200 u Nhan vien chao hang thtictng nhan dude mot khoan tin hoa hang cho mcii lan han Orig to tang ban dude nhieu thi Ong to tang dude nhieu ticn A salesman usually receives a commission for each sale The more he sells, the inor-e money he receives Nhfiing khoan On hoa hang thWng duce data vao m6t ty lc Phan tram nao d6 tren gig ban Commissions are usually based on a certain percentage of the selling price TIEN KHAU TRt : deductible ❑ S i tin ma ben co bao hiem phai boi thridng dit¢c Vi la tin khan trii The money that the insured party must pay on any claim is called a deductible TI N LAI: interest C'i�ng thi'c an Binh s6^"o tin lai den ban phai tra la I = Prt, [rang I la so tics 19i, P la tin von cho vay chinh, r la lai suat va t la (hiii gian The formula for determining the amount of interest due is I = Pr t, where I is the interest, P is the principle, r is the rate of interest attcl t is the time TIEN LAI CO THAN: dividend on shares J Ong to hita rang tier liii c( phAin imm so rat cao Ile promised that there would he a good dividend on shares this year 11II,N 1Ic NG: wage Cac anh can cO tinh hai huJc de lain vioc ndi clay - Lien lu'dng la chuyen dila thoi You have to have a good sense of humour to worn here - the wages are a joke 'L'IEN MAT: cash Neu m6( cong ty din c6 ticn mat, ho cci the ban mGt s()' chiIng khoin c6;1 mirth If a company needs to have cash it can sell some of its securities 'l'II:N QUY: funds ('sing ty thttc st( da het tin yuy, khien cho vi :c thank town nd nan Ird non khci khan The company had virtually run out of funds, making the payawnI or debts difficult 27n u 'l'ien quy chung d6 m, vai tro quan trona thi tritiing chting khoa n Mutual funds plat on important role in the stack market z TIEN Ti?: currency i Hau het cac loci hang phi dticic loan hying tin to cua nii0c san xuat Most goods must be paid for in the currency of the producing coon try '1'II;N '1'l: DANG LIIU HANH H(YP PHAP: legal tender J 'l'ien to dang lu'u hinh hip phap ii Cung hia Lien bang FX(c 1A doing Mac Dtrc (DM) The legal tender in the Federal Republic of Germany is the deutsche mark (DM) TII N TIIU LAO: fee F)ai ly trung gian nhan mkt khoan tie"n thu lao vc vice giup cho ngtriii inua vA ngu'ici ban quan he huon ban vi?i An agent rnidleman receives a fee for bringing buyer and seller together T1f.N TIItf6N(;: bonus J 'l'i,i mu<in hit nao ghat lien thtriipg I'd like to know when the bonus will be paid ('lifinr Icii stf clung nhCrng hinh ihtic khuycn khich nhtt Iii nhirng kho,au tics thtr(fng vA nhCrng phtin thtrtfug cc giA try xCrng long We use incentives, such its bonuses and merit awards N T ' IIItONG NANG SUA"I': productivity bonus "!'icn Ihtrifng ntutg suit dank cho cung nltan a? Toti hoan tuAn phan hic hinh thtic khuyen khich dci A productivity bonus fnr the workers? I totally disagree with that hype of incentive TIEN VON CHO VAY: principle j Mot trai phieu cho biet khoan tin lai se dttdc tra vdi mqt ty 1e suit nao cho den mot ky han nhat Binh tiidng lai khoan tin von cho vay du'(Ic hoan tra - A bond indicates that interest will be paid at a certain rate until a future certain date when the principle will be paid TIF N NGHI: conveniently ❑ VAn phe)ng mdi cua chung to toa lac tien nghi khu vttc tai chinh cua Our new office is conveniently located in the city's financial district TIENG CHAD AU: European language j Cac ping vien phai biet hai that tieng: Anh vA Y; biet them mot hoc nhicu tieng ChAu au cAng tot Candidates must be bilingual in Italian and English; one or more other European languages would be welcome TItNG TAM: reputation Ho cc tieng IA rn t cong ty lain An chan chinh nhat They have the reputation of being a company of highest integrity U 11o rat co tieng tAm ve' chat prong They have got a very good reputation for quality TIE 1' DAI Al CHU DAO: roll out the red carpet for someone U Chung to phai tiep dAi Ong to chu dao vi Ong to la mot nhi'ing khach hang quy nhat cua chung ta We have to roll out the red carpet for hits as he's one of our best customers TIEP LIEU PHAM: supplies U Ho cOn nct tin cac cong ty mA dA ban tiep lieu pham cho ho They owe money to companies who have sold them supplies J Ngu1i mua tip lieu pham cho cd quan thich tim m6t ciia hang gan ndi n-anh lain viec The person who buys supplies for the office likes to find a store close to where he works TIf,P QUAN: take over Cong ty co the diicdc mot Gong ty On hcin tiep quan This company may be taken over by a larger company TIEP THI: marketing, market Cu ay ro rang rat cci kien thdc ve tiep thi She's obviously very knowledgeable as far as marketing is concerned Trade tong viec tiep thi 1a nghi cach tht?c de ban san phxm Marketing used to he the job of thinking about how to sell the product j ban san pham Vic tiep thi truck quyct dinh ve cac Marketing used to he the activity of determining how to sell the product J Nhi"tng loci y phuc mac vao mua dung diidc tiep thi then dia dii Chung la ban chting nhltng vung cci tiet dung lanh gia These winter clothes are marketed geographically We sell then? in areas where the winter weather is cold j San xuat va tiep thi c6 nhieu lien he qua lai Production and marketing are greatly interrelated TIEP'I'HI HIIsN DAI: modern marketing u Cong viec ticp thi NO dai hao giim nhieu hoat dgng nhttng no lai dtra tren mist khtii niem khac h12n Modern marketing includes mans' activities, but it is bused on a different concept TIEP TUC: go on j ('o ay ticp tuc lam viec mac du nht:tng ngtic�i khac da dung lai She went on working even though the others had stopped TIEP XYJC: contact J M8t tuan trCri qua trt0c 8ng to lien lac 1iep xuc vdi ho them mot lan vita A week elapsed before he contacted them again TII;'I' KII€M: economize on, save J ('Ming to phi tier kicm dicn, vi the hay tat nhitng nggn den di We must economize on electricity, so turn off those lights u Wang each di bang xe Iiia, chung to co the tiet kiem nhieu thcii gian By traveling by train we were able to save a lot of time TI T KI€ M 'I'H($I GIAN: time- saving J Phtidng phap n0i tiet kicni the'5i gian hon This new process is more time-saving TILTMUC QUANG CAO: advertisement J ('sing vice quang C aOmang tinh chat chung chung b?ii vi moi no0i cung trCmg thay tiet muc quang cao nhii Advertising is nonpersonal because every person sees the exact same advertisement J 'Pict tmic quang c Io khC)ng du'¢c lam cho rieng ngucii nao The advertisement is not tailored for the individual TIET MUC QUANG CAO TREN BAO CIII: newspaper advertisement J Nhitng tict muc quang cao trCn ban chi xuat hien van nhitng nao trcmg nhiing khu viii nau dO ('hung man tinh tin ich ve 1h0i gian va dude phap pho^i then dia du' Newspaper advertisements appear on certain da ys in certain areas They have time utility and geographical distribution Tlfi U: spend J Naui riii chung tCri da lieu nhieu lien cie mua thict hi mcli Las! year we spent a lot of money on new equipment TILU CHUAN: criteria, standard u San pham phai dap Cfng nhitng lieu chuan nao tru&c du¢c chap thuan cho san xuat The product had to fulfill certain criteria before it was approved for proclu Ilion u ('hung t6i hdi nga ring hang cua chi kh6ng dat lieu chuan We are rather surprised that you think that our goods are not equal (up) to standard u Tat ca sin pham cua chung t6i deu then lieu chuan chau Au All our products conform to European standards j Chiec may quay phim sit dung loci phim tiCu chuan 35 ly This camera uses standard 35 mm film TIGU CHURN CHAT LlJ(ING: standard of quality l,oai hang m(?i cua ling phu hcip vdi nhitng lieu chuan chat ht,tng nla chuag t6i mong, d(li Your new range conforms to the standards of quality that we expect TiEU CHUAN HOA: standardized, standardization J Dung mau ddn xin vice dLrdc Uu chuan hcia bao darn cho chdng to du(lc nhiing th6ng tin dac biet ma chuag to can Using a standardized application firm ensures we get all the particulars we need j ('6n- vice san xua hicn dit(ic chi vi c ticu chuan hoa cac bq phan Mass production is possible only because of standardization of parts j Vi cO stf lieu chuan hoa, phim 35 mm Dirc sin xuat se phu hcip v(ti luai may quay phim 35 nun Nhat B An san xuat 13c'caose of startdardi nation, 35-n1171 film manufactured in Germany will fir 4r 35-nim camera produced in Japan Viec Lieu chuan hoa thi rat can thief cho viec dat du'dc ldi ich cao What tit phu'dng thu'c san xuat lien tic Standardization is necessary in order to get the greatest benefit from continuous production u PhLidng th(ic san xuat lien tuc nhitng m6n hang nhuf c6 the thttc hien dttdc qua viec tieu chuan h6a cac bO Phan Continuous production of identical items is made possible by standardization of parts Nhing fi din J lloa Ky dude lieu chuan hoa de cung mot thiet bi c6 the cam vao dude bat ky c dien nao d bat ky ndi nao L;lectrical outlets in the United States are standardized so that the same appliance can he plugged into any outlet anywhere J NhCtng b6ng den tron va duoi den deu diidc Lieu chuan h6a de bat ky b6ng den nao cung the du!ic van khit vao bat ky duoi den nao Electric light bulbs and sockets are standardized so that any light bulb can he screwed into any socket TIE U THU: consumption u Bdi vi tiet dung lanh gia, viec tieu thu dau nong dA gia tang Because of cold winter weather, the consumption of heating oil has increased TIM NGUON VON: finance hang each phat hanh ('Ong ty co the tim khuech tru'dng cu them co phieu The company can finance its expansion by issuing more stock J "I'oi di tim du'dc nguon tien de mua chiec o to mcli cua toi hang mot khoan vay �i ngan hang l financed my new car with a loan from the hank TIM RA: find out Sau kiem tra mqi this, hq cuoi cung cung tim chiec may bi g'l J After testing everything they finally found out what was wrong with the ntachine TIN CAY: reliability u Cong ty trach nhiem hUu han Bolt Engineers rat co tieng ve chat htdng, sit tin cay, hieu suat, va hien dang banh trttdng vao chau Au Bolt Engineers Ltd has an outstanding reputation for quality, reliability and performance and is expanding into Europe TIN MCII NHAT: latest news u Toi xin phlp ngat ngang cuoc ban Juan de bao cao tin mdi nhat, dtidc khong a? May interrupt the discussion to report the latest news ? TIN Tt (NG: confident o Ching toi tin to ng rang qui ong se tim dttdc hang hoa qui ong can quyen catalo ctia chting toi va mong nhan dttdc ddn dat hang cua qui Ong We are confident that you will find the goods you want in our catalogue and are looking forward to receiving your order TIN D[JNG THIf KHONG THE HLJY NGANG: irrevocable letter of credit u Ching tit van tai se dttdc trao nhan dticic tin dung thtt khong the Hy ngang Shipping documents will be surrendered against irrevocable letter of credit u Chong toi de nghi qui ong thu xep town bang each and cho chung toi mot tin dung thtt khong the huy ngang We suggest that you arrange payment by opening an irrevocable letter of credit in our favour It TINH THAN LAM VI) C: morale Neu cac cling nhan sd cong ty co the di den cho pha san, ho thttdng lam viec khong co hieu qua lain va tinh than lain viec c6 a ho se xudng rat thap If'the workers fear that a company may go bankrupt, they will not he very productive and their morale will be very slow TINH VI: sophisticated Chung to cc the thay anh to dang stf dung nhitng thiet bi het site tinh vi We could see he was using very sophisticated equipment lay chuyen san xual imii cua hq rat tinh vi so vdi day chuyen san xual ciia chting Ia Their new product line is vety> sophisticated in comparison with ours TINH GIA QUA RC: undercharge J loo nham Ian chung t6i dA tinh gia qua re cho c6 to vi the chung t6i s6 gai cho c6 to phieu Ho nd cho sOi lien !3y mistake we have undercharged her so we'll have to send her a debit note for the amount "I'INH KHA THI: feasible i Ong to bic big ke hoach Ong, to ngh7 no kh6ng c6 tinh khA thi Ile objected to the plan Ile didn't think it was feasible 'I'INH TAN: calculate i ('hOng to c6 the tinh town nn?c thus kii tti'c phai tra la bao nhieu hang each Whin vAo bttn ke khai tai chinh We can calculate how much income tax we must pay by looking at our financial statements TINH HINH 13UON BAN: trading situation I ,am phil clang glu the du c cal lhien nhanh thong Inflation is already going down; the trading situation may improve quite rapidly TINH HINH'1'AI CHINH: financial standing i I lay dieu tra ve tinh hinh tai chink c6 a cling ty Make inquiries as to the financial standing of the company TINH HINH TIN DUNG: credit position ❑ T6i dungy xcm lai tinh hinh tin dun- cita on- vii thing I agree to review your credit position in a few months TINH 'PRANG TAI CHINH VLrNG MANH: sound financial condition u D6 lit mini cong ty not ticrig va viec phan tich bang tuna ket tai san cua n6 cho thay n6 dang d tinh trans tai chinh vng manh It's a well-known company and analysis of its balance sheet reveals it to be in sound financial condition TINH TRANG'THAT NGHIEP: unemployment j S it giam thidu tinh that nghiep chi la nhat thiii The decline in unemployment was temporary TINH 'PRANG THAT NGHILP TRAM TRANG: high unemployment Nhutng han the trao do4i bu8n ban dticic ban bdi vi viec -ia hang xuat kha'u da gay tinh that nghiep tram doi vi i cac cOng nhan nganh cfing nghiep thep Trade restrictions were imposed because foreign dumping was resulting in high unemployment among workers in the steel industry TINH TRANG U DQNG THI TR1J%NG: concentrated market u C6 inch tinh cac may Bien dien cao it dong thi trttiing d61 vdi the i'hiuig thtc tng th3 chi c6 cac Icing ty sit dun- thiet hi then n-0i mua thong There is a concentrated market for high voltage transformers Usually only electric utility companies purchase them TOAN BO DAY CHUYtN: entire line u Mut khuyct diem mac phai la neu nhtt c6 mi)t true trac nao d6 tren day chuycn san xuat thl town b6 day chuyen hi ngttng tre A disadvantage is that if something goes wrong on the assembly line, the entire line is closed down TOAN CAU HOA: globalization u 13ay gi(I chung to nen nghi den cac nha canh tranh d nttdc ngoai vi xu httdng moi trtfctng kinh doanh dang httdng tdi stt town thi trttc7ng du has We should think about our overseas competitors now since the tendency in today's business environment is toward market globalization TOAN QUOC: nationwide u Cac san pham co bay band cac situ thi nude bdi c6 cac phttdng thac phan phoi sau rong tren town quoc The products are available in supermarkets across the country because of nationwide distributing methods TO: group u i£ can lai lain tun ca dem ('ac nhan lai mot to lam tun ca The workers worked alternately, one group week days and the other group week nights T O CH(JC KINH DOANH: business organization u Nhitng tci chtTc kinh doanh Idn co sung to ro tinh bat kha thich nghi Large business organizations are sometimes characterized by the inability to adapt T O HUP THEO NGANH DQC: vertical integration u NW ti hdp theo nganh doc, nhting cong ty dau c6 the kiem soat gia xiing tai cac cay xAng Because of vertical integration, oil companies can control the price of gasoline at the pumps TOC DO TOI DA: maximum speed u VImay moc Bang hoat dong vdi toc to'] da, cong viec san xukt chi co the dale gia tang bhng vioc nhAn doi day chuy6n san xukt Since the machinery is operating at maximum speed, production can he increased only by duplication of the assembly line TOI THIEU: minimum, at least ❑ Tat ca cac Ling cif vien xin gill chtIc vu can co tai thieu hai ngm kink nghiem All applicants for the position should have a minimum of two years' experience ❑ Chung toi mong gig ca' tang toi thieu 5% We expect prices to rise by at least five per cent TON Kt, M: costly ❑ Iluan luycn nhan vien tndi rat ton kem, vi vay anh phii chon ngifiii thich hdp Training new staff is costly, so you must pick the right person TONG DA1: switchboard ❑ Tain Uii tong dAi hi htf nhtfng no se s8m dttcic sits lai The switchboard is temporarily out of order but it'll be soon fixed TONG DAI VIEN: switchboard operator ❑ Ting dai vien khong the tim dMic ngtMi tc i can The switchboard operator was unable to find the person I wanted ❑ Tinh tong dai vien dA cat ngang cuoc not chuycn cua co to vdi toi By accident the switchboard operator cut her off in the middle of our ve►sat ion A9 TONG CLAM DOC: general manager u Toi gip Tong Gigm Doc cua ho tai buoi nOi chuyen I met their General Manager at the talk ❑ Tong Gigm Doc da gcii cho mcii nhan vien mot la thii The General Manager sent a letter to every member of staff TONG HOiP DhJ' C: synthesized ❑ Kinh tong hdp dtfdc bang each ket hap vol song, natri cacbonat, pO-tat vA nhC'ng nguyen vat lieu khac (;loss is synthesized by joining together lime, soda, potash, and other raw materials TONG PHi: overhead costs Prong mqt siCu thi cac khoan tong phi gone chi phi xay ding cd sd, hiring bang phat cho tong nhan vies, phi quang cao vA phi cho cac khoan tin nghi nht'dien dttac dung de thap sang va chay to lanh In a supermarket overhead costs include the cost of the building, the salaries of the employees, the cost of advertising, and the cost of utilities such as electricity used to run the lights and refrigerators TONG SAN LONG: total amount o Tang sign hiring cac Ong ban hang nam la bao nhieu? sales? What is the total amount of your annual 'TONG SAN LONG QUOC GIA: Gross National Product Tong san hiring quoc gia (TSLQG) cap den gia tri cua tat ca hang h6a va dich vu ditdc mot quoc gia san xuat The Gross National Product (GNP) refers to the value of all the goods and services produced by a country 'I'd THUYI,T MINH: explanatory leaflet ❑ Neu ban dye tc0 thuyet minh tnyi vice se trd nen ro rang /f you read the explanatory leaflet, everything should become clear TRA 1,61: in reply to, reply to ❑ De tra Di thti cua qui Ong, chdng toi giii kern thco day cu6n catalO mc3i nhat cua chung toi In reply to your letter, we are sending you herewith our latest catalogue IJ Vi qui sing Wing t town so tin can lai da qua han cua chung t8i, chting tfii se phai giao van de cho ngu i khac trit chting toi nhan dutdc ticn town vong As you have not replied to three letters asking for a settlement of the overdue balance of our account, we shall have to place the matter into other hands unless we receive payment within days 'I'RA PHAN TIEN CON LAI: payment of the balance i Chung tC►i yeu cau tra ph an tin 1ai vong tuan We demand payment of the balance within weeks TRA THEM TIEN: pay extra u M(1 khach hang the 5ng phai Ira' than tin neu sin phatn sin de han it unit dia diem thuan iii A customer will pct' extra if the product is available at a convenient location TRA 'l'RIMIC 40%: 40% down 1'hC►ng the ing, tra truiUc 40% va sO lai ditdc chia lain tan tra hitng vao m$i thing Generally 4O"1c down and the balance is to he divided in equal payments monthly TRACH NHIEM: responsibility Co ay cang nhan nhie^u trach nhictn thi cO ay can- pham nhieu lai The mote responsibilities she took on the torte mistakes she made j Ong to cO phai la ngu' i lan trauli track nhicm khOng? Is he the kind of'person to avoid his responsibility? Vi giam diic c6 traeh nhiem theo d6i cho tat ca cling vice phai dtt'dc hoan trtt't3c thti' Sau The manager has the responsibility to see that all the work is completed by Friday TRACH NHI1M PHAP L' : liability ❑ Nghiep chi nhat phai chiu trAch nhiem town moi khoan no cia xi nghiep ong ta Ong to lam chi moi tich san, nhutng phai chiu moi trAch nhiem phap ly The sole proprietor is liable for all the debts of his enterprise He owns all the assets, but he owes all the liabilities u lien ma cong ty da vay cia ngan hang thi dtidc liet ke d bang tong ket tai san nhut mat khoan trAch nhiem phap 1y Money which the company has borrowed frotn the bank is listed on the balance sheet as a liability ❑ ('on phap 1y ve tninh m9c r6 rang 1a 18i cia His insurance company had told him not to admit liability, even though it was clearly his fault TRAI CHO: creditor ❑ Trai chi la ngu'cli ma cd sd kinh doanh nd tien A creditor is a person to whom the business owes money TRAI I'HIEU: bond J Ca chinh phi lan cac cong ty deu vay tin b'ang each phat hanh cac trai phieu Both the government and companies borrow money by issuing - ty anh nhi bonds Ncu con- ty can them ulgt khoan lien mAt thi ho cO the ban di mot su cht?ng khoan ma ho co Cac co phieu va trai phieu cling de 1y If the company needs come additional cash, they can sell some of the securities that they own Stocks and bonds are easy to liquidate 'PRANG TRAI D1JiC CAC KHOAN CHI PHI: cover expenses' J ('d sit kinh doanh cia chung tai da phai chiu to hoi nam ngoai bdi vi chung tai khOng the nang gig len cao du de trang trai dufdc cac khoan chi phi Our business suffered a loss last year because we were unable to raise prices enough to cover expenses '1'RANH CHAP Vdl: be in dispute with Chung to dang tranh chap vdi nha cung (tng cua chung to ve h6a ht in vi vi}y diYng town hoa ddn cho tdi anh nghc tin titc cua t6i We're in dispute with our supplier over this invoice so don't pay it until you hearfroin me TRANH TI,JNG: litigation u SiJ tranh tong dang gay go vi cac ngitc i tieu dung biet ro hdn ve quyen ]di cua h9 Litigation is on the rise as consumers become more conscious of their rights TRAO DOI: exchange Ding dd la ($)phai diicic trap doi de lay long Yen hay Mac The dollar ($) must be exchanged for yen or marks TRAO DOI BUON BAN PHhJ NG: mutually CO L(><I SONG beneficial trade u Vic trao doi buOn ban c6 l¢i song phitdng la ket qua cua lcii diem tu'dng do'] cho moi n►tdc This mutually beneficial trade is the result of each country's comparative advantage TRL HAN: miss deadlines u Neu nha cung cap cit tiep tuc tre han, chung to phai tim ngt0i khac If the supplier continues to miss deadlines, we must look for alternatives TRI? N TONG SO: on the overall amount u Viec tra 10% tren tong s6 se d0c xem nhu' mot khoan ky quy 10% payment on the overall amount will he made as a deposit TRI (IN: oblige u Chung t6i dang can nhiing mAt va se tri tin neu dui ong giti Cho chting t6i hang gia vc3i dicu kien W ;t What cua dui ling We are requiring these articles and would he obliged if you send us your price list with your best terms TRI TRi: delay o Tai lai co mot sit 16 tre keo dAi nhui the gcti hang h6a? Why has there been such a long delay in despatching the goods? TRI TUI:: intellect u Ta khOng the by vong lam An tong ma kh6ng cb tri tut One can't hope to succeed in business without having an intellect TRICH DAxN: duote j Khi dat hang, xin vui icing trich dan so catalo When ordering, please quote the catalog number TRIEN LAM: exhibition J RO rang chting to chi cOn 1ai mcjt tun tru c cuOc trien lam, hoAn Loan khcing c6 thai gian di' Seeing that we only have one week left before the exhibition, there's absolutely no time to spare TRII?U TAP: call J Cac co d6ng yeu cau chting to tricu tap hoi nghi bat thu"Ing de ban ve tinh hinh hien The shareholders have demanded that we call an extraordinary meeting to discuss the present situation TRINH BAY: present J Cling ty muffin trinh hay nliC'ng thong tin nao dd vc san pham cua ho The company wants to present certain information about its product TRONG KHO: in stock ❑ Hom chiing toi gtii den qui ong nhitng mau hang kho Xin By chgn nhu'ng mat hang ma qui ong can We are sending you today patterns (samples) of goods in stock Please select the pieces you want 'PRONG Ntf(1C: domestically ❑ C.'ac quoc gia nhap khau cac loci sin pham ma khong ditctc sin xuat o nttOc Countries import products which are not produced domestically TRONG THIJ RING: under separate cover Chung toi giii thd rieng bang gia cua chting toi We are sending you under separate cover our price list TRONG VONG 15 NGAY: within a fortnight ❑ Ilang se dtidc gcfi di von15 The goods will be despatched within a fortnight TRONG VONG TURN: at weeks'notice ❑ Hang co the ditdc giao von- tuan The goods can be delivered at weeks' notice TRONG LLI(JNG: weight ❑ Nhu'ng san pham deu dong nhi t ve mAt kich thtt8c va lttdng These products are of uniform size and weight TR(I S1,1'I': fluctuate ❑ ('ac ty gia trcii sut then cac htc cua thi tru'iing The rates fluctuate according to market forces TR(O NGA 1: problem ❑ Khi mot cong ty bi pha san, no gay trc� ngai cho nhieu ngti��i When a company goes bankrupt, it causes problems for many people TRY GIA HANG: subsidize U ChInh phu trd gia hang cho n8ng din The government subsidized the farmers TRO CMP: assist U Cac cong ty da'dc khuyen khich xuat khau, va chinh phu trd gidp cho ho Companies are encouraged to export, and the government assists them TRO L'': assistant U Doi toi kiem tra so lieu hang thing Nhttng thong thu ng la c8ng viec cua trd 1y Occasionally I check the monthly figures But normally it's my assistant's job to check them TRt L'' DA I L'V DU LICH: assistant travel agent o TOi muon xin lam trd 1y dai ly du Lich ma van phong qui Ong dA quang cao tren tcY Thai Bao would like to apply for a position as assistant travel agent which your office advertised in The Times TR(1 LV GIAM DOC: assistant manager u Ong to dang hop vi the toi nc i chuyen vdi trd ly giam d6c He was in a meeting so I spoke to the assistant manager u Chti'c vu trd 1y giam doc ditdc xac dinh ro rang; dpi la gii`ta giam d6c va cac cong nhan tren day chuyen sin xuai The assistant manager's position is clearly defined; it is between the manager and the workers on the lines TRt1 LI' MAI VIkJ: sales assistant u Giam doc mai vu co try 1y mai vu lam cong su' The sales director is assisted by a sales assistant TRUCTRAC: down u lie thong may vi tinh 1ai true trac nufa r0 i The computer system is down again TRUC XUAT: expel U Cling nhan da b1 true xuat kh6i cling ty sau anh to hi hat gAp qua tang dang an trim The worker was expelled from the company after he was caught stealing '1'RUNG 1'AM SAN XUAT: production centre Chung t6i da vi6ng thAm ca hai khu trung tam sin xuat cua ho We have visited both of their production centres TRII KHI: unless j rit hang cc the dtt¢c gtfi di lIp t6c, chung to'' i hu6c phai you c u ling huy hd ddn dAt hang cua chung t6i Unless the goods can be despatched ininiediately, we must ask you to cancel our order T'RU TIEN LUNG: deduct from wages i Tuyct dcii nghiCr ckm xif phai nhan vi6n hang each trcr tien lifting imposing fines and penalties on employees by deducting from wages is siru'i/v prohibited 'l'RI,SC THU(C: belong to 1 At present our company belongs to the ABC Group TRUNG BAY: on display lien trtt J ('ita hang giay Bang trttng hay nhieu kieu giay khac The shoe store has the different styles of shoes on display i NC^u mot sin pham khOng dtftic trttng bay, khach hang cO the kh6ng hies n6 cti sin de mua hay kh6ng /I' a product is not on display, a customer may not know that it is ?wailahlc 'I'RU(iC 'I'HOi1 HAN: ahead of time i 1 ( han They worked such long hours that they finished the project ahead of time TRUONG PHONG: manager ❑ Ong giam d6c cing co vi tri cua ntInh cong ty bhng cach bo nhiem cac tnidng phong mdi The director consolidated his position in the company by appointing new managers TURN HANH: comply with ❑ Ngttcli dieu hanh cd sd kinh doanh phai tuan hanh nhung qui Binh v8 pha p The business operator must comply with the legal regulations TUNG RA: launch ❑ Chung to can tn6t cuoc van ng quang cao c6 hieu qua de tung loci san pham mdi cua chung ta We need an effective campaign to launch our new product line ❑ Ong c6 cho rhng sti quang cao ? tam mtic quoc gia la cach dung dAn nhhm Lung san pham mdi cua chung to khong? Do you think that national advertising is the right way to launch our new products ? ❑ Chung toi dtt dinh tung thi trttdng mot san pham mdi We are going to launch a new product onto the market .19 TUOI THQ: life ❑ Tui i thy cua san pham bSn gap lan so vdi bat cti san pham cOng loci nAo hien c6 tren thi tnOng The life of this product is three times as long as that of any similar one on the market ❑ Tuf i tho thtic dung cua m6n hang chtta dttdc den mot nAm The useful life of the this item is less than one year TUT GIA CHING KHOAN: stock crash u Ho bi6t trttdc sit tut gig chung khoan va dA ban het c6 phieu They anticipated the stock crash and sold their shares TVT XUONG: fall off ❑ Chung toi khong muon mtSc ban tut xuong We don't want sales to fall off TUYEN BO PHA SAN: declare terminated u Con nci hi tuyen bo pha san vi da thua het tin va khong the town het ncf nan The debtor was declared terminated as he had lost all his money and couldn't pay off his debts TUYEN DIJ fNG V4N TAI: shipping route ❑ Toan by chi dan lien quan den d6ng dau, d6ng bao bi va tuyen dtOng van tai se dttdc gai sau Full instructions regarding marks, packing and shipping route will follow TUYEN PHAN PHOI: channel of distribution ❑ Tuyen phan ph6i hang tin dung nhif thu6c 1a c6 the c6 lien quan den vAi nhan vat trung gian The channel of distribution for convenience goods such as cigarettes can involve several middlemen TUYEN TH1JJNG MAI: trade channel ❑ Tuyen thitdng mai dd cap den 16 trlnh chuydn van ph9m tiY nha san xuat den ngticli mua de sii dung The trade channel refers to the route the finished goods travel from the producer to the person who buys them to use TUY EN DUNG: recruit, hire u Cong ty da tuyen nhtYng nhan vien mdi The company recruited new employees u Vic tuyen nhan vien dd cap den viec tim kiem cac nhan vien hoc cac quan doc m6i cho tong ty Recruiting refers to finding new employees or managers for the company j Vi trttifng phc)ng mai vu dA tuyen ba nhAn info@123doc.org hang indi, the sales manager has hired three new salesmen j Neu ho dang tam nhAn viOn thuyc cap quan 1y, ht cu the tuyen ttY m6t cOng ty khac hoat dung cdng nganh If they are looking for managers, they might recruit from another company in the same business J Ngay sau chung toi tlm dtt¢c mist ft g vien thich hop chting t6i se tuyen dang ngttisi ay As soon as we find a suitable applicant, we will hire him, 'I'UYl,N NHAN V11:N'I u Bt,N NGOAI: external recruitment i Viic tuyen nhAn viOn ttY ben ngoai cc nghia IA cling ly dang tim cac nhAn vien mdi tit ngoai ccing ty vao External recruitment means that a company is seeking new employees from outside the firm TU l)OANH: private enterprise i Ncn kinh to Ianh manh cua qucic gia le thuC)c vao thai d) cua chinh phu di i vdi cac ttt doanh A healthy national economy depends on the government's attitude towards private enterprises 'iif CHOC: resign a l,ttcing hang ban ii nt(dc ngoai cua chting t6i dang tang len ngttcYi Bing quan ly cua Ong tit chU'c Our overseas sales were increasing when your GM resigned a "I'iOi kh6ng cci y dinh tit chti'c Vic sa thai toi toy thu& vAo ho c6 thiia man hay khOng I have no intention of resigning It's up to there to dismiss me if they aren't satisfied T iCff DA originally 'l'it dau chting Bii dot dinh d6m, cii'a chi cua chtng tcii sci cac ch We originally intended to close only three of our branches 'I'IJ KY 'I'HUAT: technical terms chtin J Neu i ng khing co the tra nghia c g ci bang chu giai If you don't understand the technical terms, you can look up their meaning in the glossary at the hack TII CLING CAP: self-sufficient J Mc)t vai quiic gia co gAng fir cung cap mat sCi hang hOa nao do ho khOng Ic thufic vao hang nhap khaiu Some countries try to he self=sufficient in certain cotnmodities so that they are not dependent on inports T1f DONG: automatic J Chiec may hoan Loan ttt doing This machine is fully automatic TI' HAN CHI; CHI TILU: retrench Ong to phai tit han the chi lieu vi Gng to da lieu qua nhicu tien Ile had to retrench because he had spent too much money J TI>' MINH LAM CHU: be one's own boss J Nhicu nha kink doanh nho man nguycn viec flu minh lam chi Many small businessmen have the satisfaction of being their own bosses T1 GIA HOI DOAI: exchange rate u Ty gia hoi doai thay dei theo mttc cung va cau ci�a lien te The exchange rate changes according to supply and demand for the currency U UNG HO Tip PHIA QUAN CHUNG: popular support ❑ Neu chinh phu cat giam thue khc a thi se nhan dtidc nhieu sit ung ho tit phia quan chung If a government cuts taxation, it gains a lot of popular support UY DANH: reputation ❑ Nhi`tng nhA dau tit san long inua trai phieu cong ty phat hanh cfin cit vao uy danh cua no Investors are willing to puchase bonds issued by this company based on its good reputation UY THAC: mandate u Win doc da uy thac cho tong quan 1y cua Ong to triic tiep hu3ng dan cong ty Ong to di vang The director gave his general manager a mandate to direct the company while he was away UY THAC XU ACT NHAP KHAU: mandatory export-import ❑ Chung toi nhan uy thac xuat nhap khau v8i cac ddn vi kinh to va ngoai tinh We accept mandatory export-import with economic units inside and outside the province L� DQNG: accumulation ❑ So ht tri dung dan rat can thiet de ngan khong cho san pham dcin deng lai es mut diem tren day chuyen san xuat, va de ngAn khong cho cac sin pham chtta ban dtidc hoAc cac ban pham hi ii dong Proper layout is necessary to prevent products from bunching up at one point on the assembly line and to prevent accumulation of unsold and semi finished products IXIC TINH: estimate Nen nhd d6 chi la mot stf d0c tinh Chi phi cuoi cung c6 the cao hdn Remember that was only an estimate The final cost could be higher u Toi ttdc tinh phi chuyen chd 1a 5.000 Ia I estimate the cost of freight to be $5, 000 trNG CU VIrN: candidate u Xin phien ong mifi ffng cif vien ke tiep vao dttdc khong Would you ask the next candidate to come in please? u Chung toi sit dung tnau ddn dttdc tieu chuan h6a de bao dam rhng chung toi dttgc tat ca cac chi tiet disc bit ma chung toi can tru'dc phong van cac tang cit vien We use a standardized form to make sure we get all the particulars we need before we interview candidates IUNG DUNG: application u May vi tinh c6 vai Ctng dung NO c6 the dtfdc dung de ghi lai mtic ban, kiem soat hang On kho va quan ly s6 sach ve kinh doanh The computer has several applications It can be used to record sales, control inventory, and keep business records ifU TIIEN CHO: give preference to, prefer u Chung toi di nhien se u'u lien cho nhifng dng cif vien c6 nghiem qua khd kinh We'll ohviously give preference to candidates with previous experience u Miic du ngifRRi c6 kinh nghi m dttdc tilt tien, nhttng cung ty s9n sang xcui xdt ngtMi mdi bi3t dau Although someone with previous experience would be preferred, the firm is prepared to consider a beginner u Dieu hanh vien c6 day du kinh nghiem diidc uti lien, nhi.tng chung t6i s9n sang dao to iing vien thich hap A fully experienced operator would he preferred, but we are willing to train a suitable applicant LIU VII}'I': superiority u Chung lCi khIng the thuy6t phuc ho ve tinh u'u viet cua san pham chting t8i We just can't convince them of the superiority of our products V VAO CA, NG: put in at the port u Tau se vao cing vao 30 thing The liner will put in at the port on March 30 VAY: borrow ❑ Chung toi khong can vay ngan hang nhieu den nhu'vay We didn't need to borrow so heavily front the hank VAN Df: matter, point Xin hay ciiu xot van de Please give this matter your immediate attention u Do la mot van de thu vi nhuhg thtic no khong thich hdp vdi cuoc thao luan cua chung ta That's an interesting point but it isn't really relevant to our discussion VAN CHUYEN: transportation u Viec tiep thi cung bao gom viec van chuyen sin pham den nhffng ndi ma chung thiic sit diidc ban Marketing also involved the transportation of the product to the places where it was actually sold VAN CHUYEN BANG DUONG HANG KHONG: air transportation u Van chuyen bang dtidng hang khong thitdng ton kdm hdn la van chuyen bang xe tai, nhtifng qua viec sit dung phttdng Lien tai bang di Ong hang kh8ng, tong ty thtidng co the loai bo dtidc nhu cau sLY dung mot vii nha kho Air transportation is generally more expensive than truck transportation, but by using air freight, a company can often eliminate the need for several warehouses VAN CHUYEN BANG MAY BAY: airfreight u Thai gian giao hang la mot tuan le, van chuyen bang may bay Delivery time is week airfreighted VAN DON: bill of lading (B/L) ci Cung vdi nhYng d co chi tiet hang, n va ten tau chc3 Among other things, a bill of lading contains details of the goods, their destination and the name of the ship carrying them u Van c in dtrdc doing dau "da tinh phi chuyen chi" The Bill of Lading has been marked "freight prepaid" VAN HANH: operate o Ong co the chi cho toi cach van hanh cai may khong? Could you show me how to operate this machine VAT LIEU NGOAI NHAP: imported material Mat hang diidc the to tit mot loci vat lieu ngoai nhap This article is made of an imported material VAT LI€U XAY DIfNG: building materials u Tcii cd kha nAng chi dinh nhiing vat lieu xay dung thich hdp va cac dung not that I have the ability to specify the right building materials and the interior furnishings VAT THE CHAP: collateral u Kha nang vay von cua ong to dirdc quyet dinh bang so tai san rieng tit cua minh vi so tai san dd dirdc dung lam vat the chap de dam bao cho khoan vay nd 29R His ability to borrow capital is determined by his personal wealth because his personal wealth serves as collateral to guarantee the loan Vi : as regards ❑ Hang dat hien gi?; da sin sang de giao va chung toi se rat vui nhan diidc chi thi ve viec ghi dau hieu va so cua qui ong Your order is now ready for shipment and we shall be pleased to receive your instructions as regards marks and numbers VE PHIA: from one's side, on the part of ❑ Chung toi da ghi nhan rhng qui ong se bao hiem ve phia qui ong We have noted that you are covering insurance from your side .j Khi cac nha kinh to sit dung tii "thi trtMng", ho muon n6i den cac dieu kien an dinh gia ca cua mqt san pham, chung han, so lttdng san pham c6 sin de ban va nhu cau dai hoi loai san pham d6 ve phia khach hang When economists use the word "market" they mean conditions which set the price of a product, for example, the amount of product available for sale and the desire for the product on the part of customers VL; TINH: satellite ❑ he thong thong tin lien lac town cau c6 the hoat dong dtfdc nhc7 cac ve tinh A global communication system was made possible by satellites VI PRAM H(IP DONG: breach of agreement, breach of contract u Ncu chung toi khhng nhan dtfdc hang vao mai, ong se vi pham hip dong cua chung ta If we not receive the goods by tomorrow, you will be in breach of our agreement u Neu Ong khong giao hang dung gRr ong se vi pham hdp d$ng If you fail to deliver on time, you will be in breach of contract j f lo kien C)ng to d`a vi pham hdp dung vi tong viec Win- dtfdc hoan dung thai han 't'hey sued hint for breach of contract as the work was not completed on Iilne VI PHAM BAN QUYEN: infringe copyright J I lo hiIa se khGng vi pham ban quyen They promised not to infringe copyright VI TINH HOA: computerize j '!'oi co nhieu kinh nghi e I have a lot of experience in conrputeriing records VI1:C CHI: TAO: fabrication Viec the tao nhu'na cau kin Ifip san, ma IA m vc viec vi tinh hc nhting phan dticrc ticu chuan h6a cua nhffng tda nha, la mot phu'cing thti'c xay dung nha c$a va vAn phong mdi it ton ken Fabrication of modular units, which are standardized sections of buildings, is an inexpensive method of constructing new homes and off ces VIIC LAM: employment J C Ac cong nhan co the phai di tin viec lam d ndi khac Workers may have to seek employment elsewhere VIET MQ'I' BAN BAO CAO VE: write a report on J Sau chuyen ban hang trcf ve, toi viet mot ban bao ca'o ve chuyen di dci After returning from my sales trip, I wrote a report on the visit VIET TAY: handwritten u Thongg bao tuyen you cau thtt viet tay letter The advertisement asks for- a handwritten VIET THIf Tij: write correspondence J 'l'oi cti kha Hang viet thti ill va sap xtp cac cuoc hop cong viec T have the ability to write correspondence and arrange business meetings VII;'' TOC KY: shorthand, write shorthand _j 'l'Oi cc nhi u kinh nghitm vi viol t<ic ky vA danh may I have a lot of experience in doing shorthand and typing .j 'I'ui cc thi viet toc ky (97 chi'trong mot phut) I can write shorthand (97 words per minute) VI THIS CAP BA C: position in the hierarchy Nhi%m vu cua giam doc khac tily theo vi tho cap bfic cua ho Manager's tasks vary according to their position in the hierarchy VO XE ROF MOQC: trailer tire U May dttdc thiot ke dd san xuat vd xe tai Nhttng no cung co the dttdc didu chinh cho thich nghi vdi vioc san xuat vci xe hdi hoc v6 xe r(� mooc This machine was designed to produce truck tires But it could be easily adapted to produce automobile tires or trailer tires VOI VA: hasten i ('hung toi viii va tra 1cYi thtf nga cua qui Ong v; ,t We hasten to reply your letter of March 30 VON LIE NC: capital Vin Iicng kh8ng chi 1a cua cai ma cOn la tat ca cac thtt dttdc tnua Am h%ng tic;n ma cOng nhAn sit dung don vi&c An xuat vA phan phoi Capital means not only wealth, but all the things that workers use in production and distribution which are purchased with money .i Chung t6i cAn mot so vOOn dd mua sum thiot hi san xuat mdi We need some capital in order to purchase new production equipment ('Ong ty dOi hoi phai cd them von dd and r$ng cd s6 san xuat The company requires more capital for the expansion of production facilities o Tei cd kha nang de nghj nhiing phttdng phap sit dung tiAn v6n mot cach c6 hieu qua I have the ability to suggest ways in which capital can be used effectively VAN LUAN CHUYEN: working capital o Ho c6 dti von Juan chuydn de tiep tuc kinh doanh kh6ng? Do they have enough working capital to keep trading? VII GIA CAO HON: at a higher price u Cgng viec khuyen mai 1a nh'Atn giti cho mdc ban on dinh thorn chi vao luc ma gia ca tang len Cgng ty muon ban s6 Wang hang y nhtt cu vdi gia cao hdn Promotion attempts to keep sales constant even when prices increase The company wants to sell the same number of items at higher prices VtiI GIA GIAM: at a reduced price o Giay chdng nhAn nay, ban c6 the cat ti7 tap chi, cho phep ban mua san phatn vdi gia giatn This certificate, which you can cut out of the magazine, allows You to purchase the product at a reduced price V1I MUC CHI PHI THAP HON: at a lower cost o Phtidng thiic san xuat lien tuc thiidng 1a mot phtfdng thdc san xuat dat hieu qua hdn phttdng thdc san xuat gian doan Chung to c6 the san xuat nhieu hdn vdi mdc chi phi thap hdn va si? dung it nhan c8ng hdn Continuous production is generally a more efficient method of manufacturing than intermittent production We can produce more at a lower cost and use less labor VU GIAO DICH LAM AN: deal u Chung t6i dA ki6m dtidc nhieu tin qua vu giao dich lam an vtYa rot We made a lot of money on that last deal o Hai cling ty dan xep vdi vA chia d6i vu lam An ben 50, ben 50 The two companies compromised and split the deal 50-50 VU THU HOi CH: harvest J Vi thdi tiet xau, vu thu hoach rat kern va so cung ve ngu coc tren the gidi kern hdn so vdi nAm ngoii Because of poor weather, the harvest was bad and the world supply of grain is less than last year VU TRANH CHAP: dispute, litigation ngtic5i khac kh6ng xen vao Ngttdi quan 1y m tranh chap va yeu The manager wanted to settle the dispute himself and asked the others not to interfere Cling ty dinh Bu den vu tranh chap ve se tie "n no dA qua han cua minh The company was involved in litigation ov.'r its outstanding debts VUI CHOOI: fun u Vdi qua nhieu ceng viec phii lam, t6i dttdng nhti kh6ng c6 thaai gian vui chili With so inuch work to I can't seem to find any time to have fun VUI MtfNG: pleased u Chung t6i se rat vui miYng nhan dttdc ddn dat hang c ilng We shall be pleased to receive your order VUNG DAN Cif: segment of the population Cling vies quang cao cua chung to dA nhAm vAo vting dAn cif co tuo'i tii 20 den 35 Chung to hay co gAng thu but nhi`ing ngttcti Idn tuoi hdn mua sIm san pham cua chung to ni"ia Our advertising has been aimed at that segment of the population between the ages of 20 and 35 Let's try to get older people to purchase our product too Neu chung to kh6ng th6 tang miic Mn bhng each cau khach hang cua cling ty d6i thu cua chung to thi chung to On co gAng ban hang ii mqt vt ng dAn ctt khac If ►i'e cannot increase sales by luring customers from our competition, then we should try to sell to a different segment of the population VU'((T KH(')I Si,! KIEM SOAT CIJA Al: beyond someone's control j Sit cham tre bAt nguon t: nh:ng nguyen vtidt khoi sit ki6m soat cua chung t6i The delay is due to the causes beyond our control VCCNG VA MAT TAI CHINH: financially sound J Nhan vien k6 toan dA phAi ki&m tra xem cling ty d6 vitng ve mAt tai chinh hay kh6ng The accountant had to check that the company was financially sound XA LAN: barge j Quang than va sa1 dtidc van chuycn tren cac xa tan barges Coal and iron ores are transported on XAC NHAN: confirm :i Chung toi da nha cua qui ong vA ch toi xin xgc nhan nhit sau We are in receipt of your order No which we confirm a XANG: gasoline Gig nhien lieu xe o to ten cao da khong cau dttdc khach hang mua nhitng loci to lc3n Lieu thu nhieu xAng The high price of motor fuel has lured customers away from big automobiles which use a lot of gasoline XAng ditdc the to tit d$u tho bhng phu'dng phgp phan tich Gasoline is produced from crude oil by analysis XAY DUNG: construct o Toi cO the thief ke va xay dung cac toa nha an town va co sttc hap dan tham my I can design and construct buildings that are safe and aesthetically appealing XE TAI: truck j (i cuo'i dai day chuycn, cac san pham dut lc dat ten gig nang hang va chat ten xe tai mist cgch nhanh ch6ng At the end of the assembly line, products are quickly palletized and loaded onto trucks XE XUC: forklift u Cac pa let hang c6 the dtidc xit 1y de ding biing cac xe x6 c Pallets-can easily be handled by forklifts XEM LA CAN THIET: make a point of u Chung toi xem vice kicm tra tat ca cac hang h6a lan trtfdc chat hang len tau la can thiet We make a point of checking all goods times before shipment XEM LAI: revise Danh sach da phai ditdc xem lai vi c6 bo sung The list had to he revised as there were additions to be made XEM QUA: look over u TSi muan c6 nita tieng de xem qua cac cons(^) trucIc hop I'd like half an hour to look over the figures before the meeting XEM XET: look into i Xin hay xem xet sit vies trcn va cho chung toi biet chi thi cua qui Gng Please look into the matter and let us have your instructions XEM XET LAI: review u Chung t6i xem xet lai cac nha cung cap lan mOt nam mot lan vao mua xuan va m6t Ian vao mua thu We review our suppliers twice a year - once in the spring and once in the autumn XET DEN: consider iL In making plans for sales promotion, a company must consider the competition XET VE: as far as concerned 'Prong vice lap ca mAi, Gong ty pha viec canh tranh Xet ve neat k9 thuat, chung toi tin rhng chung toi el so nhttng ngdi gi i nhat the gidi As far as technology is concerned we believe we are among the best in the world XEP HANG: grade ❑ Tritng va sita co chat ltidng cao nhat dtigc xep hang AA The highest quality eggs and milk are graded AA Xi NGHIFP: enterprise ❑ Neu nghiep chu nhat muffin dong cffa, ong to chi viec tim ngt0i nao can mua lai xi nghiep cua ong ta If the sole proprietor wants to quit, he can simply find someone to purchase his enterprise XIN BAO NHAN VA CAM CfN: acknowledge with thanks j Chung toi xin bao nhan va cam ddn dat hang s05' ctia qui ong ma chiing toi se ciru xet chu dao nhat We acknowledge with thanks your order No which is having (receiving) our best attention XIN CHUC MffNG: congratulations J Nay, xin chtic miing da gianh dtidc h¢p dong Waverley! By the way, congratulations on winning the Waverley contract! XIN DiNH KEM THEO DAY: please find enclosed (attached) J Xin dinh kern theo day hoa ddn va Van ddn lam ban vdi Hqp dong Bao hiem Please find enclosed duplicate with Insurance Policy (attached) invoice J Xin dinh kem then day ban tom ttt ly lich Please find enclosed the curriculum vitae XUAT KHAU: export u Luc dau ho chi xuat khau ca phe nhting sau bat dau xuat khan them tra Initially they only exported coffee, but later started exporting tea as well i Mist si qucic gia xuat khau xc con; nhit IA NhAt Ban Some Countries export snictll curs, e.g., Japan j Ncu cc nhu cau ci cac mtc3c khxc, chum to se kluii sIt xuat khau lo,'ti sin sham If there is demand in other countries, we will begin to export this product i Nhat 13in xuat khau xe hcdi sang Iioa Ky Japan exports automobiles to the United States J '1'6i kh6ng Wt c6 qui dinh nao ngan can chung 18i xuat khau den nhiTng dat m 0c dpi khOng I'm not aware of any regulations that should prevent us from exporting to those countries XUAT RA KHOI: roll off Thanh pham xuat khei day chuyen san xuat cc m6t diem ma chum, dude chat ten cac pa 1et va chuyen len xe tai de ding Finished products roll off the assembly line at one point where it is easy to load them on pallets and send theta out on trucks Y A Yh, U CA U: require, request J ('hung ti i yeu cau giao hang We require immediate delivenv J Chung tc i da quyct dinh tan yeu cau cua ho ve gia han tin dung We've decided to agree to their request for extended credit YE U SA CH: claim NhCing yeu sach chi tieu cua cO to dang dif0c kc toan trtrOng xem xet Her expense claims are being looked at Chief Accountant by the T1I VIET TAT V14'1' ANH 2,54 cm Anh em (dung vdi ten cac hang buon) in Bros inc bro Aoxd (= 28,350 g) Aoxd LrSi (ddn vi hiong yang hac oz oZ.t oun oun An d,idc; ufing dd(ic inst inst Ban Bac si y khoa Bao gfim, ke ca Ban ghi nhd Ban ke khai chi tii't quan bd AID incl A1LA'IO B/E boa CY O.C abstr PL pc B/S prf pat cop offi abs pric pric bal pro pat cua Anh, = 31,1035 g) $ hai Ban Ban dd¢c chttng thiic Ban tom tat Bang gia Bang gia hien hanh Bang tong ket tai sun Bang chdng Bang sang the Do inc me bill Bang, ngang bang Bun dim (this, btfu pham) Bao dam pham chat tat eq reg.; regd gqa equ reg goo Bao hi em insce; , ince; insu ins Bain hiem moi rui ro Bao hiem de khohg Be rang, kho (vai) Bien lai Bien lai cua thuyen ph6 Bien lai hang h6a Bien lai h6a xa Bien lai ket to6n nhAn hang Bien lai ky thac Bieu thue A/R O.P bdth rcpt; rect M/R ROG R/R B6 bdl Bo (= 30,48 cm) B8 nai vu ROROC DR tar all ope bre rec ma rec rail rep dep tari bun foo Hom Boa B6 thtidng mai ft 11.0 B.O.T.; Buoi sang (trddc 13 gid) Bdu dien a.m PO Bdu phiou PO ant pos pos Ma Adm Cara (ddn vi tinh tuoi yang) ct; car Cao hoc quan tri kinh doanh 13.ofT M.B.A kt (US) kar A/A N/P OM BOP BOT ASAP arti net old bal bal as P.O.E por Cang phi da tra Cap dt1di t:cp sit Cau tang Chai Chao gi.i cge pd Jr whf' bot QT?; QOT car jun wh bot quo Chap nhan hoi phidu Chat lacing Chat lacing dSc bit Chat lacing thong thLfbng Chat lifting thtidng mai Chi si W6 ban Ie Chi trtfifng hop tan that town to Ace glty VSQ f.a.q CQ CPI T.L.O acc qua ver fair com Chi Chi Chi Chi ch.pd ch.ppd C/N B/D cha cha circ ban Cac dteu lL cua xi nghiep Cac khoan thu rong Cach cu Can can town (An can thddng mai Cang sdm Cang tot Cang ten hang phi d&i tra phi da tri trdde phi cu du Iich (Itfu dl}ng) phieu rdt tin o' m( It tota ngan hang Chidt khau d; dis.; disc.; disct disc Chia chifa triing Chita dAy mot chuyen xe Chita day mot tang-ten-nd Chi? ky Chtfo'ng trinh LIIQ vd Phat blk LCL bla tridn Chtidng trinh Ltidng LCI Sig less less sign UNPD UN WFP Wo EV S.E D/A evi sto doc acc Pro thtfc The gidi ChtIng cd Cht?ng khoan Chang Of giao chip thuan Loan Cht?ng tit giao thank Loan D/P doc pay Chu n(i Chu yCu, chuyen & Chti v Chuycn vien kcl town CO hicu Itic kt;' t t CR maj N11 C.A w.e.l' cre ma not cha CO lien quart re rela deb Con nd Dr wit Cling thing Kinh to Chu Au F E.C Eur Com Cunt; ty CEng ty '1 chinh Quo'c t6' Co; Corp IFC com Inte Cor C4, kich thtide CLtdC chct (tra cho khoang trfing, khung xep hang) sz d.f size dea Ctfde da trii CP Cade phi frt car frei Bac Bac Cif nhan van chddng CO nhan van hoc BA; All (US) 1,.8 Bac Bac Lite Ctl nhin y khoa Ct►c h:ii Yuan Ct►c; sd; ban Cuoi Cuiii quy Cuiii thong COng cu; cling kich thiidc Cling, giiing nh►f tren Ciia ling M.B Bac Cus dep end end end sam ide you Cd nhan giao due CO nhan khoa hoe B.E.d 11 Sc.; BS (US) C.II dept e.o.d e.o.q e.o.m S/S id yr; yrs Cua thing Dan chieu ditln tin cua Chung ROC t6i Dan chi6u din tin cda chdng ROT t6i Dan Chita thuicua chung t6i ROL Dau biiu din Dam mli gio Dinh ricng, doc quy�n Do sd uy quyirn Dich vu nha nddc Dung tich cling-ten-nd Dac info@123doc.org Dai dien Dai dic3n thddng mai Dai hi Dai ly Da" ky Da ding ky Da nhMn Da" tri Da" tra het Da tra m6t phan Da" tri On cddc Da tri On hdi dap Da" tra trddc Da" tri trdde ti6n eddc DA trich din Dinh gh De bin, dang ban De phbng mqi rui ro Den (trong) thing visa qua inst pmk m.p.h excl b.p O.G.S CL esp agt CA Ave agcy sgd reg.; regd red; rec; reed pd f.p ptly pd frt pd RP ppd frt ppd loc.cit est o/s aar; A.A.R ult.; ulto instant reference to our cable referring to our telegram referring to our letter postmark mile per hour exclusive by procuration on government service container load especially agent commercial agent avenue agency signed registered received paid fully paid partly paid freight paid reply paid prepaid freight prepaid loco citado (in the place cited) estimate on sale against all risks ultimo (of the last month) Den sau prox Dien chuye'n tin C/1; T.'I' Dien thooi tel pro mo cab tele tele Dien tin chuyi;'n tidn Dieu khoin xung t Dinh cong, bii'u tinh va bao T.M.O R.D.C tele run SRCC stri com loan dan su Dinh kem DO bach phan Dia chi el dinh encl; ENC Cent pa enc cen per DO Ia MY USD U.S Doi chiau voi Doi, chuyen tau; giao tai tau Don bao hi em ngo Ddn dat hang cua Ddn dal hang tri On mAt cf;conf x-ship; x-shp OP 0/0 C/o Ddn vi luring Anh (=4,54 gal.; gall lit) Ddn vi qui3c tt I.U Dude cap bang sang the paid Duck chap nhan tra Ace Dude uu dai; dude u'u tien Dude sin xuat; dude chetao Dddc try? lanh pf, pfd mfd inte pat acc pre ma REF ref Duarng df y ndi lien thi tai S.T.D d&ng (Anh) nr G9n Giay bao co C/N Giay bao nha'p Gang Giay No nd Giay chu'ng nhon kie^ m dich H) D/N B.H Giay cht?ng nhon xuat xd c/o (;iay hen tri On (;Hay ny (;iay di i n(f (;iay phcp ex ope ord cas gal sub nea cre imp deb bill cer (;iay phep nhip cang (;iay phcp xcp xuung tau (;iay phep xuat khau (;iay lay giay sang lay Gia'y thong bao (;iay uy nhicm chi; btiu phi Cu Gia (40 lit) ((lon vi dung [hoc, gao) (;iao (Inc hen Giao Clio ngtf ii chuycn chai' (;iao doc man tau Ciao hang (;iao hang tai cang (;iao hang tai kho Ciao hang tai tau Giao hang trcn Loa Ciao trcn xc tai (;iao Ittn tau Ciao mi6n phi Ciao tai du cang (;iao tai shin bay (;iao tai tau Ciao tai xtt ng (;iao to nhin sti (;iao trcn tau thuy (;iii P/N IOU DR wt II, S/N I:I B.S; B/S ADV nt.O bu t'.a.q ire f.a.s; F.A.S dd.; d/d; deld ex whl; ex strc; ex whse ex tiff f'or; row rot fob; F.O.B FL) F;XQ; f.o.q FOA GXS EXW; x-wks P.R F.O.S; f.o.s pr promissory note I owe you debit request warrant import licence shipping note export licence bill of sale advice money order bushel free alongside quay free carrier free alongside ship delivered ex wharf ex store; ex warehouse ex steamer free on rail; free on wagon free on truck free on hoard free delivery I:x QUAY; free on quay FOB AIRPORT Ex SHIP Ex WORKS; ex works public relations free on steamer price Gig ci Gig hang vA cdde phi Gib hang, bao him va cddc phi Gig hang, hao hidm, cii c phi vA hoa hang Gig hang, hao hidm, cddc phi va h(ii dogi Gig hang, bao hiLm, cddc phi vA Ni cho ngit i mua Gig trj Gift tri teach town Gigm djnh vicn ke togn Gia GAI'T' Gid dja phdwing (;iii lau &Y n Gdi G(lp; loan b0 Hang loci xiiu Hang nh9t (tau ding ky hang brio him Lloyd's) Ilang h6 a hang van chuyEn, gd di He sf dicu chinh nhii:n lieu IIc lho'ng Iddng ltf ing Anh Aly ILA hang tan kho then thiii lliCp hi►i VA n tai hang khfing Qu&c t6 OP c&f; C&F; c.f c.a.l; c.i.f; C.I.F c.i.l'&c c.iX.& c c.i.l' & i val B/V C.P.A G.ALT I.AIT arr pk gr gho Al AIUSI: shipt Hal' avdp O/S curr.; currt IA'l'A old price cost and freight cost, assurance and freight; cost insurance and freight cost, insurance, freight and commission cost, insurance, freight and exchange cost, insurance, freight and interest value book value certified public accountant (US) Greenwich Alean Time local mean time arrive pack gross goods in had order Iirst-class (ship in Lloyd's register) merchandise shipment bunker adjustment factor avoir-du-poids out of stock current International Air Transport Association Hic1p djnh chung v6 thue quan va mdu dich Ilmnh thdc cho thu@, bin tra gap I10i lufit sit quoc W H8i nghj LIIQ vt Thddng mai va Phat tridn Hai ddng Kinh t6- Xa hai GA'I'T HP [BA UNCTAD gen tari hire inte Ass UN and ECOSOC Eco ECE Eco Council Hai dang Kinh to Chu Au for Europe Hoi Bong Lddng thuic Thi gi di HOi dung Tddng tr f Kinh t@ WFC Wo CMEA Hai phieu dft ditlc Cou Eco dra 1181 phi&u hoan hao H811 phiLu ngoai qutic 1161 phieu phai tri Hoi phic'u sf: thu 1181 phi6u thttr?ng mai 1ISi phieu tra sau xuat trinh Hai, hip hfii lloan H8p, thong Hdp dang FBE BY BR B/E, b/e fore bill bill bill S/D sig assn, assoc ass def box ma der bx contr H¢p ddng bao higm hang M.I.P hai Hdp dang bao him nh€n tho L.I.P H¢p ddng thui tau C/P 1Idp tic xa cle life cha Hom the Ilt7u han (cOng ty) Co-op POX Ltd co- II6a don Ma ddn toagn Ke ca tin lai cd phBn inv B/P cd; cum div inv bill cum Ke ci tin that rieng (bio WA; wpa wit hidm) Ke toan trtio'ng Khi xuat trinh (thanh town CA a/s chi at s whs; whse war hai phieu, see, IJC) Kho hang pos lim Kh6i KhOi thi trtidng chung chau Au KhBng KhBng ban KhBng chap thutin KhBng chinh thiic KhBng c6 gig tri thtidng mai KhBng co qui KhBng cd sa'n KhBng c6 tai khoin KhBng ghi th Ii han KhBng hai Mn KhBng KhBng khac KhBng KhBng KhBng ding KhBng KhBng di thong dtldc chi dinh ndi nao Cu EEC wt nfs N/A NO ncv; N.C.V NP n.a N/A nd WP s.d n.e.s cub Eur Com wit not non non no no not no no wit san not dddc quyen diide stla ch3a dddc tang gig hap N/A thong hao tin bao chung N/A I/F; N/F; N/S not unc no pric no insu xi; x in xd ex ex xc ex A.W.B A.P A.R airw acc acc uncor NOIICP no funds; not sufficient (funds) Khfng tinh li,i Khting tinh din liii cua cfi phi' n Kh4ng tinh tren phan Iiii trsii phicu Kh6ng vAn dcin Khoan phiii trii Khoiin sc thu Kicn hang Kv sit xay dung Ky hau; ky ii mat sau Lc phi tien phiii trii Lenh chuycn ngan Lcnh kicm tra I.enh d i Lcnh phicu Lien hiep C�1ng down The gi (ii lien down Lao ding lloa Ky bl C.l? end chg S/() 1/0 WO 11N Linh tinh Lit Anh (= 1,135lit) l.oai Lodi; dYt 1116i Dii ltk l.iii chti thick mist qt u ii va 18 Y/l.; l'&L WFTU A.F.L us rev NB lifting hao LI(¢ng; so liking; sip tin LAfong vii chi phi Luat sit Kinh doanh Qucc tc U1.1 Alau mdi np Alii t hang tE►t b/f; b.f; bf; b/o; Of b/d; b.d; c/d hp ppt fc & s f.a.a fod fga amt S & 1? IB1 AGB bal civi end cha sta insp wai pro Wo Tra Am Lab mis qua new rev not pro tilla am sala Inte Law new ag FPA fco f.o.c; we fd; p pa Cent a/r; A/R OA bt, bght yr; yrs wp, WP Bk B of E ADB brought forward; brought over; carried forward brought down; carried down horse-power prompt free of capture and seizure free of all average 'free of damage free of general average free of particular average franco free of charge; without charge free discharge; free in and out per per annum a hundred all risks (insurance) open an account bought year; years weather permitting bank Bank of England Asian Development Bank A thiet Quac to Ngan hang th6 giei Ngan hang tint ki@m Ngay lam vies Nghien c8u va phat trien Nghia IA; tt?c 11 Ngoai hcii to Ngoai Ngoai trii, trii Ngoai trach nhiem cda chung toi Ngddc lai Ngitiii ban hanh co phAn tuoi Mn NgdNi dai dien, dai bidu Ngdiii sin xuat; ngdiii the Ngan hang Phat trien va Tai Inte IBRAD; LBRD Rec WB SB WD R&D viz; i.e FX FC Dev Wo Sav wor res vid fore fore EXCL wor exc wit V s Ngdiii bao lanh cho viec phat U/W ver sell und Ngdiii cO ch0c hdn, ngdiii l8n Senr sen del mfr del ma to o Nhan vien kicm h6a Nhi+p sau, xuat trLikc Nh$p trd6c, xuat trd8c SURV lifo tifo NhAt ky (ke town) j Nhan hieu ththing mai Nhi n hieu thddng mai da dang ky Nhan hieu thddng mai tot Nhd sau Nhd teen; cbng mot loai t.m rtm sur last firs jou nem (un trad reg gmb AF goo as ditt NhC?ng sau giao hang Nhi?ng sau ky han Nbi dung Nfii tieng Ong; ngai (vi& d sau ten ho) Pao(453,593g) Phf m chat thddng mai t8t DD day dd cont wk Esq lb gmq Phiin loci; chia loci Phan tich phi t(n - lgi nhuan Phin tram Phi (bio hiem) Phieu giao hang; leenh giao asst day wel esq pou goo qua ass cos per pre del Nhf t tri hang nem.con (:BA pc pm D/O Phi 66 h u kho cing D/W Phieu diit hang o Phu cep si n pha'm PA Phieu nhAp kho PhB; du'ifng Pho chu tick Qua trifa; chicu; tai W/R St VP p.m doc ord war stre vice pro pos Quin ly; quin tri Quang cao Qui each hang Quy the nddc ddgc Liu d"ai nhi3t Quyen lita chop cua ngtf ii mua Quyen rut ticn dic bict Quyen uy nhicm admin ad S M.F.N Status Quy Qutie t6 That trie'n NOng nghiep Quy lien mat dif phing Quy Tien ttti QuOc le B.() adm adv spe Mo Sta buy SDR P/A spe pow II<'AI) Inte p/c INIF Quy ong Messrs Rr'i ro chitin tranh (b.io w.r hiem) Rai ro ng_ ifiii scf ht?u ganh ox- chill Riii ro tai tang Sao chop, ph(ing hinh Sau xuit tranh Sau ky han; dao han kc of San phlm; sin ]tiling Sec Sti Sic cai (ke to.in) S(i ghi ky han cac thti(ing phicu, sO hOi phieu Sic h(ia don Sic kho SO loci theo lieu chuf'i'n quKe to Agr pet Inte Fun me war own p.r FAC; Facs a/s a.d; a/d por Fac afte afte prod chq No, no led B.B pro che num led bill III inv war Inte Ser w.b ISSN SO ltf(ing So, Itfcing IOn Sic thu chi; sic tin mat SO thu nhhp; Lien lbi So lien mat, sO qui Stf hio hanh Stf b6ic hang; hang cltii (tren qty b1k C.B pro CII Warr ldg qua Ohl ove bul cas pro cas war loa xc, tau ) Sit bbi chi, giay hao thou chi SIf can bang; so du' Sit chuyen dpi (ho1 phicu chting khoan ) Sii giao hang Ski giao hang tr6 han SU lifa chon cua ngdiii han Stt deing gfii Sti ttu dai Ski phan tich 09 Ski quan ly san phdm vA kic'm tra hc►p d8ng Sti quyit toiin Sui san xudt; sii chi to Sit sham chicu Sit ly Su' to; n Ski tfin that riOng Si thui vu in '1'(in / giii 'l'rin / Tun Anh (1.016kg) Tan 1Uv (907,185kg) Tin ding ky Tang ciiiing von Ta (ta Anh = 50,802kg, to Aly = 52.359kg) Tai khoan Tai khoan ca nhan Tai khoiin ciia Tai kho:in cua ti i Tai kho�n hiip nhat, cung hal cony d/y dd S.() pkg pre[' PA PACC set m l'g ref' liq pt PA; p.a; Y.A 1.14 In; tns [ph tpd Lt; I.tn sh.tn T R consol cwt a/c; acc; acct 1'/A a/o CIA J/A balance conversion delivery delayed delivery seller's option package preference price analysis products administration and contract control settlement manufacturing reference liquidation payment particular average inland revenue ton; tons tons per hour tons per day long ton short ton ton registered consolidated hundred weight account private account account of my account joint account chia ph fin Iai 'lad khoan ky thac 1)/A; U.A dep Tai khoan da town Tai khoan vang lai Tai khoan lien danh; tai A/p A/c; A/C acc acc J/A join khoan thing ten chung Tau chat' hdi n e Tau hang tiic hanh 1'audi giii Ta (12) Tai but Thac sT khua hoc S/s g.v dep doz YS N1 SS; S/S; s.s; i.Sc.; MS (US) si van chutdng Tham chieu Thanh hai ban, gap d61 Thang Thing ciao han Thang trio"c Thay mat (cho ai) The chap 1'hc tich Theo gia Theo Ienh cua Theo yuyen dilate uy nhic�m; thiia lenh Theo sau day Theo ycu cAu; ycu cau Thi hanh, chap hanh Thi du MA.; AAI (US) re dup mo(s) mid alt; alto o/a mortg vol ad val 0/O p.p; p.pr; per pro big O/D; o/d exec e.g Master of Arts with reference to; relating to duplicate month(s) months after date ultimo on account (of) mortgage volume ad valorem order of per procurationem following on demand executive exempli gratia (for example) Thieu, chita day du inc Thtf bao dam Thtf ky '1'hi trtfifng ch►7ng khotin Thing qua 'l'hifa nhAn; chting nhAn; k� nhAn Thdi han town Thifi han; ky han; ngby tra titn '1'hifdng vu; giao djch Thus" ThuK tr} glA gla tang 't'hong inc Thong chtia khoang 80Ift Thung/ngAy Thu kho hai quan Thu Luc Tfch My Tin hoa h4ng Titn lai ct) phfin Tin 141 Tin si (triC't h(lc) 'I'itn tra lri(ic Tip lieu cu the Tip Lye 'l'ieu chutl'n 'I'i u thy nhiCn lieu tfnh trtn dhm Tin dung Tin dung thu Tinh quA ding Tfnh tit Iue xuA"t xtf?ng; giao Ex appro ACK pp fwd TRANS tx V.A.T bar; bbl kild bbls/d wk pro cum Comm div int Ph.l) C.I.A VS contd std I.t; Sec 5.1';; St M.P.G.; m.p.g cr IJC o/e x-ml; x-mll letter of guarantee secretary stock exchange approval acknowledge pay period forward transaction tax value added tax barrel kilderkin barrels per day warehouse keeper procedure cumulative commission dividend interest Doctor of Philosophy cash in advance visible supply continued standard miles per gallon credit letter of credit overcharge ex mill tai xtfdng 'fii each phap nhin; (c()ng ty) trach nhiem hT?u han (Ali") To chile cae niidc Xuiit khou Diu mo Inc; Incorp inc OPEC '1'o chile hang khbng D fin ICAO fo chile hip (Ac Kinh tt va O.E.C.U Tai chile Lao d(3ng Quoc tt 1.11.0 To ch(?c LIIQ vt L(icing thttc vA Ndng nghicp FAO Org Pet Cou Inte Avi Org Eco and Inte Org Foo Org UN dun}; Qufic tc Phat tricn '1'0^ chile LIIQ vc Ph:it trit UNIDO n Cling nghicp T(i chile Thu(ing mai Quoc to ITO Ttic d8 chi7 trcn mfii phut TM da 'l'oi thic'u W.P.M max Ton th't Chung Ton that Loan ho (:.A; g.a T.L; Ll Dev Org Inte Org wor ma gen tota 1'on that tiing phtin 'l'ong eye bLtu din Tong giam doc p1 C.P.O G.N.I '1'( ng hanh dinh; b) chi huy II.Q.; h.q i''ong sin pham qutic 1,48 GNP Tong thu nhfip qutic din GNI Tot cho tdi hi huy bii Tot lam Tit xuat trinh i'ii thing xuat trinh GTC v.g a/s m/s Tii, trang (sli nhAt ky) Ttfdng dtfcing Trang Tra hoi n Iai Tra lai ngtfi'i linh sec (lrtfiing h(ip ng&ln Ming chtfa town) Tra lai; gi'fi Iai 'I'ra tien dal hang Tra tin giao hang Tra tiCn xep hang xuting tau Tra tin nhan cluing t& Tra tin Tra ticn nhan hang Tra tie^ n tru'dc giao hang Trash nhiem hitu han 1'rai chii 1'rai khogn; gi:Iy ntc 1'rai phic"u mdi Trua Trcfly Trcing Itrcing l ryng Itrcing bi Trong Itrcing ca hi 'Prong Itf{ing thtfc Trang Itrcing thtfdng mai Trong hfyng tinh 'I'rgng tai par Gen gen hea gro gro goo ver afte mo Tr& 'I'rif lZ' va chii MA L fol equi t p por R/D Retd C.W.O.; C.W.O C.O.D C.O.S CAD; c.a.d spt ch.fwd C.B.D Ltd.; ltd CR (let) NB aftn Asst a/w c/w exc wt;wgt t/w t gr.wt n.wt ref S&h.ex folio equivalent page pay on return refer to drawer returned cash with order cash on delivery cash on shipment cash against documents spot charges forward cash before delivery limited (liability) creditor debenture new bond afternoon assistant weight tare weight gross weight actual weight commercial weight net weight referee except Sundays and holidays excepted Trig dittu kho;in trAi ngttyfc f didm '1'rU sai nhAm va thitru sot e.o.h.p TrU sai sot Trt(ng phing dtii ngo{ii 'I'ru sift chinh; vAn phbng chinh Trung tam Chuy6n giao Cong nghi� Chau A - Thai E.E E & OE P.R.O 110 APCTT exc pro erro exc erro pub hea Asi for Binh D&ong Trung tam Chuydn giao Cling nght� cua Khu vtic 'l'rung tam Phat tridn Chu A -Thai Binh 1)u'(ng Trung tam That triton NOng RC'I'T Tec Reg Tra APDC Asi CIRDAI' Ce thbn Town lien Chu A Dev Rur Asi Thai Binh I)ttdng '1'uAn 16 Thy �, tdy nghi wk ad lib ly suit ng9n hang Uv ban Kinh tt ChOu Au BR I;CE we ad ple han Eco Uy ban Kinh tti Chau N15 La ECLAC tinh W FAY An for Eco for Uy ban Kinh tt, Chau Phi Eco ECA Uy ban Kinh L6 Xa hf)i Chu I;SCAP A va Thai Binh l) tiring the age for Eco Co Pacific (UN agency) Uy ban Kinh t6'1'Ay A ECWA Eco Uy ban 111Au djch Lien bang F.T.C age Fed I3/I Von darn VAn kl n thAnh lop cOng ty l1I/A for Co hill me ass VAn phbng chi nhsinh Win phbng, cqc, vki, ty VA ng VA cdi sau dAy 13.0 bu abs et seq.; et sqq VA mot n nAo khAc VAo khogng VAo thdng sau et al ca prox V3 huU Vt vAn d; dui Of vArn tie Vin COng ngh� ChAu A retd re AIT VA cap Vdn danh dlnh nom-cap Vbng gifly rps Vbng phut rpm Vdi cdc log1 hAng h6a khdc wog V6I rdi ro cua cOng ty vAn C/R; chuydn C.R Vdi tarn thfi't WA Up x3; gAn dung app c.l Xe day, toa di;y (hAng h6a) Xem v.; vid Xentimet khdi cc Xin gill It Xin trii liii 11'l'O; pto RSVP Xi7 If thong tin b a ky thuat dien tit EDP; e.d.p processing bra bur abs et s seq foll et a circ pro mo ret in r Asi Tec cap nom rev rev wit at wit app car vid cub ple Rcp (ple ele Ycu nhan VIl' Til! VIET TAT ANH - VIET a.d; a/d A.F.L a.m A.P A.R A.W.B A/A A/c; A/C a/c; acc; acct a/o A/p a/r; a.r.; A/r a/s a/s a/w Al aar; A.A.R abs abstr Ace after date American Federation of Labor ante meridiem accounts payable accounts receivable airway bill articles of association account current account account of account paid ver all risks (insurance) at sight after sight actual weight first-class (ship in Lloyd's register) against all risk absent abstract accepted; acceptance sau k3' n; dao han kd ti Lien don Lao cling lloa ky bucli sang (trtttic 12 gio) khoan phai tra khoan se thu khong vitn thin cac dieu li& cua xi n;;hitp tai khoan vang lai tai khoan tai khoan cua Of khoan daa thank loan moi ri i ro (bao hiem) xuat trinh (thanh town h6i phicu, sec, IJC) sau xua't trinh trgng Ictdng thtfc hang nhat (tau ding ky o hang bao hie'm Lloyd's) de phi ng mqi nil ro va ng ban ltim ti;t chap nhin h61 phicu; dctdic chiip nhian tri ACK ad ad lib ad val ADB admin ADV AF a1'tn AGB agcy agt Al'l' amt APCTT APDC app appro arr ASAP assn, assoc asst Asst avdp acknowledge advertisement ad libitum (according to pleasure) ad valorem Asian Development Bank administration advice as follows afternoon a good brand agency agent Asian Institute of Technology amount Asian and Pacific Centre for Transfer of Technology Asian and Pacific Development Centre approximate approval arrive(s) as soon as possible association assorted assistant avoirdupois thiia nhAn, chiIng nhAn, ky nhA n quang cgo by y, nghi thco gig NgAn I'hAt tri6'n ChIu A quan ly, quan tri gi 'y thong No nhasau trtfa m it hAng tOt dai 1y dai diOn Vin Cong nghe Chu A hieing; sO ldgng; s0 U LM Trung tAm Chuydn giao COng nghe ChAu A -Thai Binh Diidng Trung thm Phat tri8'n ChAu A Thai Binh Diidng xifp xi; gan dung thong qua gill thu dOn cang scirm cAng Wt hfli, hip hfli phAn loci, chia I*H* tr(i ly h� thfing Riling tri►ng Itinng Anh 111y` Ave avenue dai B or E B.B Sank of England hill-hook B.Ed B.II Bachelor of Education bill of health Nga so phi Cti gig B.0 buyer's option B.() B.O:1'.; B of branch office Board of Trade dic quy mu vin BA b.p BY B.S B/S B.Sc.; by procuration bills payable bill of sale Bachelor of Science iI its (US) B/I) bank draft ngan hang /d; b.d; c/d B/E WE We b/f; b.f; bf; b/o; c/f B/L B/P B/S BN BA; Al! (US) Bat' bal bar, bbl brought down; carried down hill of entry bill of exchange brought forward; brought over; carried forward bill ol'lading bill of payment balance sheet book value Bachelor of'Arts bunker adjustment factor balance chi barrel mang xuong (ke togn) ban kc khai chi tiet d hdi quan h(-)'l phieu thtidng mai° mang sang (kt toga) vA n ddn hoa ddn town hang t(ng ket tai sin gig tri hach town Cti nhan Van chtfdng he sodicu chinh nhicn lieu sti cm'n hang; so dti thing bbl s/d bd bdl hdth Bk hl hl k hlk BOP 1301' hot 13R BR Bros ht, fight bu hu bX c&l'; C& F; c.l' C.A c.a.f; c.i.f; C.I.F C It C.B.D barrels per day board bundle breadth bank bale blank bulk balance of payments balance of trade bottle bills receivable bank rate brothers bought bushel bureau box cost and freight chartered accountant cost, assurance and freight; cost insurance and freight cash book cash before delivery civil engineer Customs House cash in advance cost, insurance, freight and interest thung/ngay ban bo be rOng, kh6 (vii) ngfin hang kicn hang cho chita trO'ng sit lu'Q>•ngldn can c An town can can tht:(dng mai chai hot phicu sc thu ty suat ngAn hang anh em (dung ten cac hang buon) mua gia (40 lit) (ddn vi long thoc, gao) van phb)ng, cuc, vu, ty hop, thong gia hang va ctti'c phi chu_yen vicn ke toan gia hang, bao hiem va ethic phi so thu chi; so tien mat tra lien trthic giao hang ky sif X.Iy dung Cuc Hai Quan lien tra trthic gia hang, bao hiem, ethic phi va 11 cho ngttn'i mua c.i.l'.&e c.l C.t).1) C.O.S cost, insurance, freight and commission cost, insurance, freight and exchange car load cash on delivery cash on shipment giA Ming, bao hitm, elide phi va hoa Ming gii hang, bao hitm, elide phi vii hoi doai xc day, Loa day (hang hoa) tra tin gao hang tra tie"n xcp hang xuong tau C.Y.A certified public accountant (US) C.W.O.; cash with order trA tin dal hang C.W.O C/N gia toA circular note chi phiCu du lich (km di)ng) ON credit note giay bio co c/o cash order ht in dit hang tr i ticn m t c/o certificate of origin giay chLPng nhhn xuat xti' c/o care of nhii chuytn C/P charter-party hdp ding thus tau C/R; C.R at company's risk vdi nil ro ciia cling ty van chuyc'n C/i ; T.'1' cable transfer; dicn chayen tin telegraphic transfer c/w commercial weight Itching thtidng mai CA commercial agent dai dicn thtidng mai CA chief accountant ke toAn triio''ng caa circa (about) vao khoang CAl); c.a.d cash against documents tra Lin dt nhan chu'ng W cap capital V on CB cask hook so thin m'.,i t, sO yui CBA cost benefit analysis phfin Lich phi tSn lcii nhuan cc cubic centimetre(s) xentimet khoi cc]; cum div cum dividend kc ca tin liii cti phan Cent Cent ef; conf ege pd ch.fwd ch.pd ch.ppd chg chq CIRDAP Ch CNIEA Co; Corp Comm consol cont contd contr cony Co-op COR CP CPI CQ CR cr CR centigrade a hundred confer carriage paid charges forward charges paid charges prepaid charge cheque Centre on Integrated Rural Development for Asia and the Pacific container load Council for Mutual Economic Assistance company; corporation commission consolidated contents continued contract conversion co-operative cargo outtum report carriage paid consumer price index commercial quality creditor credit creditor bach phan mot tram Ml chicu voi tang phi da tri tra tien nhln hang chi phi dii tra chi phi da tri try 4c Ic phi, tin phai tri sec 'frung tam Phat tridn Nong than Toan din Chau A - Thai Binh D Ltdng dung tIeh, tong-ten-nd Iloi ding Tddng trd Kinh te cong ty tin hoa hang tang ctf&ng vtin nOi dung tiep tuc hdp thing SL( chuyr='n ddi (hoi phi cu cht?ng khoan ) hgptacxi bien ban hang hi.t hong do' va7 ctfoe dii tra chi sS gig ban le chit ltidng thtfdng mai chii nd tin dung trai chu et; kt (US) Cu cum curr.; currt cwt CY d.f D/A D/A; D.A D/N D/O D/1P 1)/W d/y d; dis.; disc.; diset DD dd dd dd.; d/d; deld deb def del dep dept dft dft/c carat; karat (US) cubic cumulative current hundred weight copy dead freight documents against acceptance deposit account debit note delivery order documents against payment dock warrant delivery discount days after delivery days after date delayed delivery delivered debenture deferred delegate departs department draft clean draft cara (don vi tinh tudi yang) khui tich My hic?n thiii to (ta Anh = 50,802 kg, to Aly = 52,359 kg) ban ctfoc chef (tra cho khoang trong, kh8ng xep hang) cluing tii giao chap thuan loan tai khoan ki lhac giay bao no phieu giao hang; lenh giao ng chiing fir giao tog n phi cu It u kho tang stf giao hang chief khau nh?ng sau giao hang nh?ng sau kj' han sit giao hang trc han giao hang trai khoan; giay no hoi;n ngtiiii dai dicn,dai bicu tau di gi ii cue; sd; han ho I j phieu htii phieu hoan hao div doz 1) R I)r DR dup E' & OI', E.E E.I?.C e.g e.o.d e.o.h.p c.o.m e.o.q ECA ECE 1CI.AC dividend ditto dozen deposit receipt debtor debit request duplicate errors and omissions excepted errors excepted European Economic Community exempli gratia (For example) end of day except otherwise herein provided end of month end of quarter Economic Commission for Africa (UN agency) Economic Commission For Europe (UN agency) Economic Commission for Latin America and ties Iai c( phan nhu tren; cung mi►t thi?; cung m0 t loci to (12) hii n lal ky thac nd giay dui nti hai ban, giip doi trit sai nham va thi u sot trir sai sot Co►ng dung Kinh to Chou An th( du cuiii trit lieu khoin trai ngucic i$ diem cool thong cuiii quy Uy ban Kinh to Chou phi by ban Kinh te^ Chou An Uy ban Kinh to Chau T 1y La tinh va Tay An the Caribbean (UN agency) ECOSOC Economic and Social IIO► Economic Commission For Uy Council ECWA Western Asia (UN agency) E' DP; e.d.p E'E'C Ell encl; ENC end eq equit ESCAI' esp Esq est et al et seq.; et sqq EN exss ex stre; ex whse ex whf; exc excl LXCL exec EXQ; l'.o.q EXS EX W; x-wks f.a.a electronic data processing European Economic Community export licence enclosure endorsement equal equivalent Economic and Social Commission for Asia and I'acilic (UN agency) especially esquire estimate et alibi (and else where) et sequens; et sequentes; sequentia (and the following) evidence ex steamer ex store; ex warehouse ex wharf except exclusive exclude executive Ex QUAY; free on quay Ex SIIII' Ex WORKS; ex works Free of all average xis ly thing tin bang ky Lhuat diin tit KhoIi'I'hi tri.tiing chung Chau Au giay phep xuat khiu dfnh kem ky ha', u; ky ii m$ t sau bang, ngang hang thing doing Cy ban Kinh to Xa hqi Chu A va 'I'M i Binh Dttdng dac bif t la 6ng; ngai (vict sau ten ho) danh gist vit m(t nos nio khac vk cai sau day chiing ct giao hang tai tau giao hang tai kho giao hang tai cang trti danh ricng, ddc quycn ngoai tri , trtt thi hanh, chap hi<nh giao Lai cfiu cang giao tai ti u giao tai xttiing mien hni thttcing moi t6n thfi t 1'.a.q f.a.q I'.a.s; F.A.S f.o.c; we F.O.S; Lo.s f'.p F.T.C FAC, fats FAO FBE FC le & s fco Fll I'd; lio 1'ga lifo FOA fob; F.O.B fod fol folg for; low fot FPA fair average quality free alongside quay free alongside ship free of charge; without charge free on steamer fully paid Federal Trade Commission (U.S) facsimile Food and agriculture Organization of the UN foreign bill of exchange foreign currency free of capture and seizure franco free delivery free discharge; free in and out free of general average first in first out FOB AIRPORT free on hoard free of damage folio following free on rail; free on wagon free on truck free of particular average chat Nang thong thttiing giao doe bin giao doe man tau mien phi giao trCn tau thuy da tra het Uy ban Alau dish Lien hang chop, phdng hinh To chii'e L1IQ vc Ltfdng thuic va NOng nghii�p hM phieu ngoai quoc ngoai tc mien but giII va tech thu mien Cade phi giao mien phi mien phi bO'e d& mien biii thddng ton that Chung nhitp trade, xuat trade giao Lai sfin hay giao ten tau mien boi thuiiing thict hai tie, trang (st nhAt ky) theo sau duly giao hang tren toa giao hang trCn xc tiii mien b6i thtYdng tan that riing 1're free carrier Fri I'rt pd I'rt ppd I't fwd FX G.A; g.a G.M G.ALT G.P.O g.v gal.; gall GATT gbo gm 1) grnq GNI GNP g(la gr gr.�+t (;'1'(' 11.0 hlQ.: h.q Freight freight paid freight prepaid foot, feet forward foreign exchange general average general manager Greenwich Mean Time General Post Ollicc grande vitesse (fast goods train) gallon general agreement on gia tariffs and trade goods in bad order good merchantable brand good merchantable quality gross national income gross national product good quality assurance gross gross weight good till cancelled Home Office headquarters ctfdc phi dii tra titan elide dA tri trade tin ethic bo (= 30,48cm) thbi han; ky han; tri On ngoai h()i t(n tha t chung t(ng giam doc gitf GAIT tong cite bttu ditn tau hang t('c hanh ddn vi lLfdng Anh (= 4,54 lit) hip dinh Chung vC thug quan vA miu dich hang loci xau Man hit�u thttdng mai tot phdm chat thttdng mai td t tong thu nhAp qut)c gia tong skin lining quf►"c gia boo dam ph dm chat ttit gop; town bt► trOng Itt¢ng ca hi toil Chu tdi bi htiy ho bO ni i vu tl ng hanh dinh; b( chi huy 110 head oftlce tru hire-purchase hin chinh IIl' tra gop fill LI,.O• I.R LU Uh; N/1 ; N/5 I/O IATA fit IRA horse-power International Labour Organization inland revenue international unit insullicient funds; no funds; not sull icient (funds) inspecting order International Air 'T'ransport Association invoice 60 International Bar IBL Association International Business IBRAD; Lawyer International Bank For 111121) ICAO Aviation Organization idem (the same) import declaration International Fund for Agricultural Development International Finance id 11) IFAD IFC Corporation import licence International Monetary Fund inch incomplete 11, lr l1 in inc incl insce;ince; ins inst inst int Reconstruction and Development International Civil inv IOU ISSN I'I'O j J/A Jr Inc;lncorp, kild L.B L.I P l.t; I.tn IJC lb LCL LCL ldg incorporated inclusive insurance instant instant interest invoice I Owe You International Standard Serial Number International Trade Organization journal joint account junior kilderkin Bachelor of Letters; Bachelor of literature lil'e insurance policy long ton letter credit pound less than carload lot less than container load loading (111Y) hao gfim kc ca boo lu cm diitic cua thing tien Iiii boa doin gi ay n0i so loai then ticu chuan quf c tc l'fi cht?c Thitnng mai (lufic tc htat ky (ke town) ten chung cap (lL4'i, tap sit C:ii nli n Vin hoc tho tan Anti (1.016kg) tin thing that pao (453.593g) sti hoc Ming; hang chii ttt each phap nhan; (cong ty) trach nhiem hRu han an diicic; uf'ng tai khoan hip nhat, cling chia phan Lai; Lai khoiin lien danh; t:ii khoan dt?ng thong chi?a khoiing 80 lit hcip thing biio hiem nhan chtta day mot chuyen xe Chita day milt cling-ten-nci (tren xe tau ) led LG Iifo liq LAIT loc.cit Ltd., ltd ALB M.B.A M.I.Y 111.0 M.P.G.; m.p.g m.p.h M.Sc.; MS (US) M/A m/d AI/I2 m/s MA NIA.; AM (US) maj max MD MDSE ledger letter of guarantee last in, first out liquidation local mean time loco citado (in the place cited) limited (liability) Bachelor of Medicine Master of Business Administration M.F.N Status Most Favored Nation Status marine insurance policy money order miles per gallon miles per hour Master of Science memorandum of association months after date mate's receipt months after sight my account Master of Arts major maximum Doctor of Medicine merchandise sf3' cii (k town) this bio dam nhAp son, xui t trtidc sY ly gift dia phtidng dA trfch dAn trich nhi6m hffu ban Cu nhan Y khoa Thac si Quin trj Kinh doanh quy cht nude dtiQic tiu dai nht hoip long bio him hAng ii gifiy uy info@123doc.org; btiu phi6u Lieu thy nhittn lieu tinh tren dam dAm mbi gi$ Thac si Khoa hqc van kit"n IAp cdng ty thing ddo han bi€n lai cua thuydn phd thing sau xui"t trinh tai khoin cua tOi Thac si Van chtidng chu ytu, chuytn d6 tt3i da Bic si Y khoa hAng hda MEMO Messrs mf'd mfg ml'r misc mo(s) mortg n.a N.C.V n.c.s n.wt N/A N/A N/A N/A N/1' Nil NB ncv; N.C.V nd nem.con ni's NO No; no memorandum messieurs manufactured manufacturing manufacturer minimum miscellaneous month(s) mortgage not available no commercial value not elsewhere specified net weight non-acceptance no account not authorized no advice net proceeds nota bene new bond no commercial value no date nemine contradicente (unanimously) not for sale non official number ban ghi nhti quy Ong dude skin xuf t; deltic the tao sit sin xuk; std chd tao ngd&i sin xu t; ngdifi ch' tao tt'i thidu linh tinh thong th6 chap khbng sign Co khbng c6 gig tri thddng mai khbng dude chi dinh nol nao khgc tryng luigng tinh khbng ch l'p thuAn khbng c6 tt l khoan khbng deltic yuytn khbng thong hgo cgc khoan thu rbng lbi chic thich; chti trgi phi6u mt;ti khbng co gig tri thddng mai khbng ghi thbri han nht tri khbng han khOng chinh thti'c so' NOIICI' nom-cap NI' np n r ns O.C O.E.C.D O.G.S O.Y o.r o/a o/c Old O/1); old o/o o/s O/S OA Oi11 OP OP OPEC no increase in contract price nominal capital no fund new pattern near new series order office copy Organization for Economic Cooperation and Development on government service open policy owner's risk on account (of) overcharge overdraft on demand order of on sale out of'stock open an account old measurement open policy old price Organization of Petroleum Exporting ng dt tang WA h(ip d6ng vein dank dinh kheng cd yui mau mdi ga n loai mdi; d(/t mdi phi cu dit hang ban dddc chdng tht$c 'l's chtIc Ih p tic Kinh to va Phat trien dich vu nha nadc bao hicm d' khoing riii ro ngi(iii sit ht)'u gi nh chiu shay mat (cho ai) linh qua ding sui bui chi, giay bao thou clti theo ycu cfiu; y6u cIu don dat hang cua; then IUnh cua ban, ding ban h6 t hang tOn kho mii tai khoan each Cu ddn bao him ng() gia cu To cht?c ac ntidc Xuat khAu Dau mii Countries oz ounce oz.t p p p.m P.O.I? p•p; p•pr; per pro aox P.R p.r P.R.O P/A P/A p/c 1'/L; P& L P/N pa pa I'A I'A PA; p.a; P.A PAC C Pat paid PC PC pd pf; pfd Ph.D pk pkg I'1l ounce troy per page post-meridiem port or embarkation per procurationem public relations port risk public relations officer power of attorney private account petty cash profit and loss promissory note permanent address per annum products allowance price analysis particular average products administration and contract control patent patented price current per cent paid preferred Doctor of Philosophy pack package price list aoxac trii (d(in vi ltfiing yang bac cua Qnh, 3.1,1035g) moi trang yua trtfa; chieu; tii tang len hang theo quycn dtftic uy nhicm; thifa lcnh giao to nhan sif rui ro tai ciing trtidng phi►ng d(-)'l ngoai yuyen uy nhicm tai khoa n ca nha n quy On mat dif phbng liii va 16 giay hen tri tin dia chi cu djnh m6i nam phu cap san pham sif Phan tich gig stf tun that ring stf Yuan ly sa n phiim va kiC-m tra hiip doing hang sang the dtfcic cap bang sang the bang gig hitn hanh phAn tram da" tra dii(ic tfu dai; dtfcic ifu Lien Tien A (trio hoc) gOi sif ding gui bang gia p1 pm pmk PN PO PO por POX pp ppd ppt pr prey prf pro pro prod prox PS pt ptly pd PTO; pto glty qt QTE; QOT qty R & 1) R.D.C R/D partial loss premium postmark promissory note post office postal order pay on return post office box pay period prepaid prompt price preference proof proceed procedure produce proximo (of the next month) postscript payment partly paid please turn over quality quart quote quantity research and development running down clause refer to drawer tOn thi t tifng ph4n phi (hao hic'm) dau bttU dittn Icnh phieu btfu dittn btfu phieu tra hoan lai hem thtf thin hon town di tra tru'c'e mau I4; ngay; giP gig st$ t.fu dai bIng cht?ng so thu nhAp; tittn ldi thu tyc sin philm dOn thing sau; vtlo thing sau itii hut stf thank town dil tri m6t phAn xin gid,IAL chit ltfgng lit Anh (= 1,135 lit) chao 106 so ltf¢ng nghift cttu vsi phfat tritn di$u khoan xung dot tra lai ngtrdi linh sec (trLfdng htp ngtn hang chtfa town) R/R red; rec; recd rcpt RC TT re re re rect REF ref ref reg.; regd Retd retd rev ROC ROG ROL railway receipt received receipt Regional Centre for Transfer of Technology) relating to with reference to in regard to receipt refrigerated reference referee registered returned retired revenue reference to our cable receipt of goods referring to our letter hien lai boa xa dii nhA n bien lai Trung t4im Chuytn giao Uing nghc cua Khu vije co lien Yuan tham chicu vc van dc; doi vdi vin hien nhCn dit(ic tri? lanh s.r lham chicu tai hao dam (that, hula phdm); da dung ky tra tai; gdi Iai of hula k i tilt dAn chiCu lien tin cua Chung toi hien lai hang hoa dAn chiCu this cua Chang toi R01' RI' rpm rps RSVP report on receipt of cargo referring to our telegram reply paid revolutions per minute revolutions per second repondez s'il vous plait hien lai k& loan nhan hang dan chieu di�n tin cua Chang toi dii tra tin hf3i dap vbng phaL Ong giiiy xin tra Iiii (please reply) rtm s S S & E S & h.ex s.d S.E; St Lx S.() S.T.D registered trade mark sellers specifications salaries and expenses Sundays and holidays excepted sans date (no date) stock exchange seller's option subscriber trunk dialing nhan hicu thtfdng mai da ding ky ngt?Iii ban qui each hang ltfdng vii chi phi trif It vii chii nh$t kh8ng thing thi ti-Wing chdng khoan stf Iota chop ciia ngiitii bun dt(iing day not lien thi tti difng (Anh) S/I) S/N S/() S/S SB Sl)R Sec Senr set sgd sh.tn shipt Sig spt SRCC sight draft shipping note standing order same size Savings Bank special drawing rights secretary senior settlement signed short ton shipment signature spot strikes, riots and civil commotions he phitu tri sau xufit trinh gia�y phcp xcp xufing t: u Icnh chuycn ngin cung cd; cung kich tht(k Ngrin hang Tiel kicm yuyen Hit tie"n dac Net thiky ngt?iii co cht?c Wn, ngtfiii kin tuui hdn Stu quyc""t town daky tan MIv (907,185 kg) hang van chuycn gifi di chi? ky tra Lien dinh cong, bicu tinh va bao loan din 'tf S5; S/5; s.s; s/s St std SURV sz 1'.L.O '1'.1.; 1.1 t.m T.ALO '1'R t/wl tar Lei tn; tns tpd tph TRANS tx U/W ULl ult.; alto uncor UNC'I'A1) UNIDO UNPD USD steamship street standard surveyor si ze total loss only total loss trade mark telegraphic money order ton registered tare weight tariff telephone ton; tons tons per day tons per hour transaction tax underwriter tillage ultimo (of' the last month) uncorrected UN Conference on Trade and Development UN Industrial Development Organization UN Development Programme U.S dollars tau chay hot nude pht ; doting titlu chua'n nhan viLn kic'm h6a cci, kich thiidc chi tritiing h<ip t[in th t toa n bl'► tfln that toi►n b8 nhan NO thurdng mai dien tin chuyen ti 6n Id n ding ky trpng Inking bi bieu thucl` dien thoai tt `n Liin/ngay tan / gi d thi (fng vu; giao dich thui ngdiii hao lanh cho viec phat hanh co phan liking hao thing vita qua; hang trLtdc khong deltic sii'a china 1IOi nghi I,IIQ vt Thttdng mai vii That triCn 'I'fi chtic LIIQ vi Phat Erin Cong nghicp Chuang trinh I.IIQ v( Phat tritn In NIy V v.; vid V.A.T v.g val VIP viz; i.e vol VP VS VSQ w.b w.e.f W.P.M w.r Wilt WA WA, wpa warr WB WD WFC WFP Wh"I'U whf whs; whse wk wk wk versus (against) vide; see value added tax very good value very important person videlicet (namely); id est volume vice president visible supply very special quality warehouse book with effect from words per minute war risk warehouse receipt with average with particular average warranty World Bank working day World Food Council World Food Programme World Federation of Trade Union wharf warehouse well-known warehouse keeper week ngddc lai xem thug tri gig gi a tang tOt 18m gig tri yeu nhAn nghia IA; tu'c IA the tich chi tich tip lieu cu the chKt lu' jng dac bit s8 kho cohieuldcketd the d( ch('f trtn m8i phut rui ro chin tranh (bao hiem) phieu nhAp kho 'vdi,t6n thi;t ke ca ton that ricng (bio hiem) sd bao hanh Ngfin hang The gifii lam vi@c Itgi dung LLtdng thi/c Th@ gifii Chdo'ng trinh Lddng thL.tc The gifii Lien hiep Cong down The gifii cflu tang kho hang nfii tieng thi kho hai quan tuan li