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LOINOIDAU

Ngay nay viec sit dung ti€ng Anh trong lanh virc thirong mai da trd thanh mot nhu du thiet y€u do'i v<1i hh h€t cac cong thuong ky nghe gia va cac nhan vien lam vi~c tai cac cong ty nude ngoai, nhtmg sit dung chinh xac va thanh thao cac til' ngii', thu~t ngii' cling nhu nhii'ng m~u cau chu~n mire trong ti€ng Anh thuong mai la di~u khong d6 dang Mm. NhAm ginp cac ban ph'D DaO khac phuc di~u nay va ciing khong ngoai rnuc dich giup trau d6i vo'n kie'n thtrc ti€ng Anh can ban dii co san cua cac ban, chting toi bien soan cudn "Cdch dlmg III ngl7 thuql ngl7 kinh dIhlldng 1IlI!i, Vi# - Anh". Sach gdm nhii'ng m~u diu Vi~t - Anh du'gc dung lam vi du minh hoa cho each dung cac til' ngu va thu~t ngii' chuyen nganh nhu' Quan tri Kinh doanh, Ngoai thu'dng, Kinh te'TAi chinh va Ke'loan. Hy vong sach nay se gitip cac ban xay dung cho mlnh vo'n kie'n thirc tieng Anh thuong mai mQl each nhanh chong va hieu qua.

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va

SOi}N GIA

A
ANH HUaNG DEN: have an effect on I.J Lai suft tang d1l c6 :inh huang dang k~ de'n viec ban cac thie't bi gia dung The rise in interest rates has had a considerable effect on sales of consumer appliances. AP Dl,JNG: apply o Chung toi dn tuy~n nguoi eo th~ dung cac ky nang quan 19 d~ rna rOng hoat d{)ng ciia chdng t6i 0 Due. We need someone who can apply management skills to expand our German operation.

ap

AP Dl,JNG MQI BItN PHAP: take all steps o Chung t6i da lip dung moi bien phap d~ tang s6 luong hang ban. We took all steps with a view to boosting the sales. AP LlJC : pressure !.J Toi eo th~ lam viec dudi lip lire. I ran work under pressure.

AN LuONG Hu'U: receive a pension


o (j h~u he't moi qu6e gia, nguoi ta an hrong hu'u 1119t hi ngu<Ji ta 60 k tu6i. In most countries people receive a pension once they tum sixty.

AM MUU : conspiracy
DOng quan 19 10 l~ng eo mOt am muu chdng d6i ong ta, vi the' ong ta rai bo cong ty. The manager was worried there was a conspiracy against him, so he left the company.

AN
o o

DINH: charge, determine


Da s6 cac ngan hang d~u tn dinh Hii sutt giong nhu nhau. Most banks charge the same rate of interest . Sau khi hang h6a da du'<;1e san xuft thl ta phai an dinh phirong thtrc dat hieu qua nhit d8 giao den tay khach hang. After goods have been produced, the most efficient method of delivering them to the customer must be determined.

AN
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DINH CAC TIEU CHUAN: establish standards


Chinh phil dB.·in dinh cac lieu ehu~n cho vi~c xe'p hang cac loai !{)p xe. The government has established standards for grading tires.

B
llA
D

nAN: in triplicate
H6a don se duoc g(li de'n ha ban.

The invoice will be sent in triplicate. Chung Wi dn hoa don kC111thea ba ban, va hai hoa don lanh su, We require invoice in triplicate and two consular invoices,

nAI
D

THUYET TRINH: presentation


11191 ph5n dan bai, I11Qt ph§n trong Him, 1119t ph§n tom tAt va m<)t ph§n ke't lufln. Your presentation should consist of a short introduction, an overview. a main part, a summary and a conclusion.
B~U thuyet trinh cua ban nen g6m m(oHph~n gidi thieu ngdn,

RAI D~U XE: parking lot _j Biii d~L1 xe nay du\1c danh ricng cho nhftn vien cua cong ty. This parking lot is reserved j(JI' company personnel. BAN DIEU HANH:
D

Ban di~u hanh l<1i.

board cua cluing ta s0 dua ra quyc; dinh vao phien


II

h9P

Our hoard {Ire expected to make

decision at the next meeting.

BAN ClAM n6c: board directors, management D 'I\')i dn han giam d(\c cho H'li them thoi gian d6 hoan thanh d~ an. I need the hoard ofdirectors /0 Rive me some more time to finish the project. o Ban giarn d{\c se dua fa quyet djnh cuCli cung v~ hoar ct()ng nay. The board of directors IFill make the [inal decision about the operation.

or

Ban giarn d(,c da quyet dinh chi tra ti~n lai la 5 do eho m6i e6 phan.

The board of directors has decided to pay a devidend of $ 5 per share. Ban giarn d6e sii' dung cac ban ke khai tai chinh dE ra cac quye't
dinh v€ kinh doanh

va

dinh mrrc thue phai n('lp Iii bao nhieu.

Management uses financial statements in order to make business decisions and in order 10 determine how much tax 10 pay. BAN HANH: impose D Cac chinh phu co thE gidi han cac m~t hang nhap kh~u bang each ban hanh mfit s~c thue' danh tren hang nhap kh~u .. Governments can limit imports by imposing an import lax. BAN LANH D~O: board o Vao thoi diEm nay, ban lanh dao gam co 6 nguoi, At the moment the board consists of six people. BAN THANH TRA: investigating committee Dang Fredericks, I119tnha tu' ban cong nghiep n6i tieng, se dh dftu ban thanh tra. Mr. Fredericks. a prominent industrialist. will head the investigating committee.

nAN LU~N: discuss


o

Sau khi xem phffm cac ang, chung t6i muon ban lu~n gia After looking at your products we would like to discuss prices.

ca.

san

cua

v6

BAN: sell
o Ban eho ho kho nhu ban nude da cho dan Eskimo. Selling to them is as difficult as selling ice TO the Eskimoes. Ban co th~ ban quh ao mua dong CJ nhirng khu vtfc co .mua dong lanh gi a . , You can sell winter clothes in areas where there are cold winters.

BAN BAO HltM: sell insurance Cong ty Sao hiim H~ tuong c6 mu'Ctingan dai 19 trong khAp d. nude, ban bao hiim va giai quyet cac ddn doi b6i thttClng. The Mutual Insurance Company has ten thousand agents nationwide who sell insurance and settle claims.

BAN CIL.\. Y: sell well o Nhtrng may anh nay dang dtt<;leban chay 0 dat mrdc chung toi, These cameras are selling well in our country. BAN C~ Y T: sell best o Toi c6 kha nang tim ra nhtrng san ph5m nao ban chay nha't. 1 have the ability to find out which products will sell best. BAN IL.\. GIA: sell at a low price Q Thi tnrong gao du thira va bay giCJdang ban ha gia. The rice market has become glutted and is now selling at a low price. BAN HANG TRTjC TIEP: personal selling o Viec ban hang tnrc ti€p dat dU'<;IC hieu qua khi

NHX

co

dung nhfrng

khach hang nao d6 dn de'n sltn phim. Personal selling is effective when there are just certain purchasers for the product. Viec ban hang tnrc tie'p dat hieu qua d6i voi viec ban may bay. Pe rsonal selling is effective for aircraft sales. Viec ban hang true ti€p dat dU'<;1c hieu qua khi san ph5m dtt<;1c ch€ tao thea y mu6n cua mQt khach hang d;)c biet, Personal seiling is effective when the product is tailored to a particular customer. Xe hoi va brt dQng san la nhtrng san ph5m doi hOi den viec ban true tiep, Cong viec quang cao vh chua duo Automobiles and real estate are products which require personal selling. Advertising is not enough.

BAN HET: sell out


o DQ tuy~n chon mdi dtf<;femoi ngtfoi ua thich de'n m')j etta hang dli ban he't trong vong 2 ngay. . The new selection was so popular that the store sold out in 2 days. Chung tM ti6c r~Ilg s6 ... dA ban he't. We regret that No .... is sold out.
Nginti trung gian mua san phlfm ttt nhi~ll nha ehC' tao d0 ban lai, The middleman buys products for resale from several different manufacturers.

BAN L~I: resale


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BAN MAO: deal in volume


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Nha huon nay co th~ cunue irnu eho ono mot oill ha. hon bt)i VI e e· ong ta han mao. This retailer can offer you (/ lower price because he deals in volume.
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BAN NGA Y BU(jC: find a ready sale o Chung Wi tin r~ng qui ong se han ngay dtf<:1cm~t hang xuKt s~e nay va cluing t6i cling dang chiT don d~t hang tiC'p thco ella qui 6ng. We trust (are confident) that you will find a ready sale for this excellent quality and are looking forward to your further orders.

RAN RA Nude NGoAI: s~1I8bro8d Cac quoc gia ban ra mrdc ngoai nhtrng Ioai hang hoa dtftjc san xuKt co hieu qua cao nhKt () trong nude. Countries sell abroad the goods produced most efficiently at home. Tinh trang u dong tlln tai ('1noi ma nguyen v~t lieu hoac ban thanh phlfm d6n lai hay t6n dong lai () m01 di~m tren day chuyen san' xua't VI chting dtf(,1c dua de'n do vdi mOt mrrc dO nhanh hon lil rnec cluing co th~ dtf(.1cche' hien va dtf<Jc tiC'p tuc chuyen di. A bottleneck exists where mil' materials or semi-finished products collect or bunch up at a point on the production line hen/use they arrive there at afaster rate than Theycan he processed and moved on.

BAN THANH PHAM: semi-finished product


o

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BAN THAD: dumping


o M(>t vai nha san xu{(t hi cho la han than hang, nrii each khac la ban hang ra nude ngoai vdi gia hon trong nude. Some manufacturers were accused of dumping. in other words selling goods abroad at a lower price than they were sold domes tically.

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BAN THEO MENH GIA: sell in denomination


o Nhii'ng trai phieu thuong d11<;1c ban theo cac menh gia 1.000 do la hay 5.000 da lao Bonds are usually sold in denominations of $1.000 or $5.000 .
., ~ A A

RAN DIEU L~ CDNG TY: articles of incorporation [J Lu(it s11cua tai se soan thao ban di~u l~ cong ty.
My lawyer will draw up the articles of incorporation.

BAN GHI NHd: memorandum


o

(pl. memoranda)

T6j co kha nang SOl;1nthao nhieu 10l;1i ban ghi nhd, don d~t hang va thir chao hang. J have the ability to prepare a wide variety of memoranda. orders and offers.

BAN KE CA C KHOAN CHI: statement of expenses o Ban ke cac khoan chi cho bie't cong ty d§ chi tieu mtt chirng nao

de vfin con gill dueJc rmrc dl,l kinh doanh.

The statement of expenses shows how much money the company spent in order to stay in business.

BAN KE KHAI CHI TItT (HANG): specifications


o

Hang phai dung voi moi di€m trong ban ke khai chi tie't ella chung 16i. The goods must comply in eve!}' respect with our specifications. Cac k0 toan vien giai thich cac ban ke khai Uti chinh, Cac ke' toan vien co th0 noi cho hie't nhiing han ke khai tai chinh mang y nghia gl.

HAN KE KHAI TAl CHiNH: financial statement


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Accountants interpret financial statements. Accountants what financial statements mean. Cac ke' toan vien I~p fa nhtrng ban ke khai tai chinh. Accountants construct financial statements.
Nhung nhan vien ke' toan sil' dung cac thong tin trong fa cac bang t6ng ke't tai san va cac ban ke thu chi.

can tell

BAN KE THU CHI: income expense statement


o

s6 cai d€ l~p

Accountants use ledger information to construct balance sheets and income expense statements.

BAN MO TA CONG VIeC: job description


o o HQ vie't mot ban ma viec Him ghi f6 muc tieu cua cong viec, They write a job description specifying the objectives of the job. Nen nghien ciiu ban mo cong viec tnrdc khi gd'i torn tAt Iy lich, A study of the job description would be advisable before sending a CV.

ta

ta

BAN NGAN SACH: budget


o
Xin vui long hoan H(t ban ngan sach trudc khi cC) v~ nha.

Please finish the budget before you go home.

BAN SAO: copy


o

Xin hay xem xet vlln d~ nay va ne'u qui ong o6ng y, xin hay g{'ll cho chring tai m<:ltban sao h6a don cua qui ong s6... Please look into the matter and if you agree, kindly send us a copy of your invoice No ...

BAN SAO DaN D~ T HANG: copy order o Don d?t hang s6 ... cua qui ong oil oui/c thirc hien nhu chi diln va chung toi han hanh goi kern theo ban sao don d~t hang cua chung taL Your order No .... has been booked as instructed and we have pleasure in enclosing herewith our copy order.

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BAN SAO DON n",T HANG CO MINH HOA: illustrated copy order 1:1 Chung toi se cho ban sao don d~t hang co rrrinh hoa cua qui ong qua chuyen thu v~. We are awaiting your illustrated copy order by return (of post}. BAN THUYET MINH: explanatory leaflet o Cluing toi cung c11'pmot ban thuyet rrrinh cho t11'teli cac san phffm cua chung toi, vdi mQt danh sach cac trung tam dich VI.l khitp the' gidi, We provide an explanatory leaflet for all our products, giving a list of service centres world-wide. BANG D1,.fKit GIA: quotation o Trude khi d~t mua b11'teu thu gi, d.n phai eo ba bang dlf ke gia
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BANG GIA: price list o Xin vui long g?li cho chung toi bang gia ... ciia qui ong vdi gia th11'p nhfit. Please kindly send us your price list of ... with your lowest prices. BANG GIA BANG DONG DO LA MY: quotation in US dollar o Lam on eho chring toi m<)t bang gia bhg d6ng do la My. Please give us a quotation in US dollar. BANG GIA DiNH KEM: enclosed price list
1:1

khac nhau. Before ordering anything, first get three different quotations.
,

Chung toi cho ghl tha'p nha't trong bang gill dinh kern. We have quoted our lowest prices on the enclosed price list.

BANG GIA
1:1

MUA XUAN: spring price list

Chung toi han hanh g<fi cho qui ong bang gia mila xuan ciia chting tui. We have pleasure in sending you our spring price list.

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nANG
o

uJONG: payroll

Cong ty nay c6 bang luong hang tu~n khoang 100.000 do la.

This company has a weekly payroll of about $100,000.

BANG TONG K:ET TAl SAN: balance sheet


o Cac tich san va no cua cong ty phai dliQc ke khai trong bang t6ng
ke't tAi san.

The assets and liabilities of the company must be listed on the balance sheet.
o M9t bang t6ng ke't tAi san cua cong

ty TNHH phai dli~c Iuu lai HQi

d6ng Giarn sat Giao dich Thuong mai va Chung khoan.

LJ

A copy of the corporation's balance sheet must be filed with the SEC (Securities and Exchange Commission). Tich san dU'~c chiet tinh thea muc <1 phia ben trai cua bang t6ng
ke't tai san.

The assets are itemized on the left side of the balance sheet.
o BAng each kit$m tra bang t6ng ke't tiii san va nhUng chirng

tit khac,

chring toi c6 tht$ tha'y rang cong ty khong hoat d<;mgt6t nhir 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


c Banh hang da dU'c;fcnhan vao ngay hom nay. The bale has been received today. Cong ty khong mu6n cac d6i thu canh tranh biet minh dang banh tnrdng vao CMu Au. The Company does not want its competitors to know it is expanding into Europe.

BANH TRtJdNG: expand


o

BAO Bl: package c H9 dii thay d6i ngon ttl' tren bao bl d~ tuan thea nhirng dieu 1<;mdi. They have changed the wording on the package to comply with the new regulations.

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BAO GOM: include


CJ

Bang gia cua chung Wi bao g6m giao hang

gia f.o.b Luan Bonl

c.i.f Smyrna/ I.a.s Liverpool. Our quotation includes delivery Liverpool.

f.o.b London/ c.i.f Smyrna! f.a.s

BAO CAO: report o Giarn d6c yeu du cac bQ phan khac nhau ciia 6ng ta gdi bao cao, The director asked his various departments to submit their reports. o Giam d6c mai vu bao cao cho giarn d6c di~u hanh. The sales director reports to the MD (Managing Director). nAO CHi: press , Q A: T6i co th<i dua viec nay len bao chi dlt<;1c khong? Can I announce this to the press? U: Nay, t5t hon nen dQi toi xac minh lai vdi giam d6e di~u hanh. Well, I'd rather you waited until I've checked with the MD. o Vi ly do bi mat, cluing toi kh6ng duc;fc phep cung dip chi tie't cho
bao chi.

For reasons of confidentiality we were not allowed to give details to the press. BAO DA NH~N Du'(jC: acknowledge o Xin hay bao khi nhan du<;1c don d~t hang cua chring toi qua chuyen
thu v~.

Chung lui xin baa

Kindly acknowledge our order by return of post. Hl da nhan du1e hoa don ciia qui ong ... We acknowlege your invoice of ...

HAO THUONG MJ).I: trade paper o 6ng ta cho thAy fAng mlnh c~p nh~t h6a vdi cac
mdi b~ng each d9C cac bao thuong mai,

y ludng

vA lhie't b]

Ile indicates that he keeps up by reading trade papers.

to

date with new ideas and equipment

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BAO DUONG: upkeep


o T6i dit trai qua 2 narn lam tho may d Xu'dng Mo To London, noi rna toi c6 dUQc kinh nghiern baa quat v~ cc hoc cua mQt chiec xe hoi va each bao du'i'fng n6. T6i c6 mQt qua trinh Iai xe trong sach vii Iii ngu'<1ikieng nrou tuyet d61 J spent two years as a mechanic in the London Motor Works. where J gained extensive experience in the mechanism of a car and its upkeep. J have a clean driving experience and I am a teetotaller.
HQ e6 tht baa dam dUQc chfft hi<,1ngsan phii'm neu nhu ho huan

BAO DAM: ensure


o

luycn cac giam sat vien, They can ensure the quality supervisors. o

of the product

if they train the

BAD HIEM: cover, cover insurance, insure


Ong nen lam them mot hQP d6ng phu baa hiem nhftng thi~t hai ng~u nhien. You should take out an additional policy covering you against accidental damage. Chung tBi dll ghi nhan rAng qui aug se baa hiem d do. We have noted that you are covering insurance there. Hay nhd mua baa hi~m d~y dll khi ban di nude ngoai. Make sure you're fully insured when you go abroad. Xin baa hi€m cho chung t6i s6 hang du'Qc ghi tren tai li~u dinh
kern.
D

Please insure us on the cargo listed on the attached sheet. Xin hay ch<'Jnhttng chi thi ella chdng toi v~ bao hiem. Please await our instructions for insurance.

BAO HIEM CHUYEN CHO: in transit cover D Ngu'iJi nhan hang phai sAp xe'p bao hi€m chuyen chd,
The consignees should arrange in transit cover.

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BAO
o

HIEM

xX

HOI: social security

Chu phai d6ng cac khoan thu~ baa hi~m xa h9i cho m6i cong nhan. The employer must pay social security taxes for each worker. Y Tt: medical insurance ChU cung ang cac khoan baa hi6m y t~ cho cong nhan. The employer provides medical insurance for the workers .
,

BA 0 HIEM
o

BAO TRI: maintenance o Cac nhan vien baa tri lhuong xuyen lam cong Vl~C bao tel sua chua may m6e d~ baa dam ding chiing v~n (~trong tlnh trang hoat
d9ng dung mac.

.,

Maintenance personnel regularly service the machines to ensure that they are in proper operating condition. BAO VJ::: safeguard o HQ s~p d~t mot ke' hoach d6 baa v~ l<;1i cua minh. ich They devised a plan to safeguard their interests.
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A

BAO HOA: saturate


o

Thi tnmng danh cho d~ng h~ deo tay thl hh nhir da hoan toan bao hoa, nhung chung Wi mong se lang dU(.k mac ban loai may tinh bo tiii. The market for wrist watches is almost completely saturated, but we expect to increase our sales of pocket calculators.
Ngai lu~t su' dira ra b?tng chimg tai toa d~ hi') trd cho ICfikhhg dinh

BANG CHONG: evidence


o

cua minh. The lawyer produced evidence in court to support his statement.

BANG cD NHAN: bachelor's degree o Tdi co bang ci'( nhan kinh te'.
I've go/ a Bachelor's degree in Economics.

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BANG DltN TiN: by cable o Xin hay xac nhan don o~t bang cua chung toi bang oi~n tin. Kindly confirm our order by cable. HANG GIAY TRANG MVC DEN: in black and white o Toi sc khong tin Ia cluing ta co ban hop d6ng eho d€n khi nao toi tha'y h~ng gia'y trang mire den. [won't believe we have the contract until! see it down in black and while. HANG Hell PUlED NGAN HANG: by banker's draft o Chung toi d~ nghi qui ong thu xep thanh toan cho chung toi bang he,i phieu ngan hang. We suggest that you arrange payment by banker's draft in our favour. BANG LAI: driver's licence o TCli khong 01.l\1c lam tai xc'vI tOi khong co bhng Iai trong sach. J didn't get the job as a driver as J didn't have a dean driver's licence. BANG TAY: by hand _j Viec san xua't cac h9 ph~n bang may thay VI bang tay cho phep chung ta san xua't ra diroc nhirng h<) ph~n d6ng nhKt. Producing parts by machine instead of by hand allows us to produce uniform parts. HANG rnu TiN HANG KHONG: hyair mail o Chung t6i sc cha s~f tra 1<1i ella qui ong bhng thu tin hang khong. We are awaiting your reply h.v air mail. BANG VAN BAN: in writing o Moi vlcc sc dl.l\fc xac nhan b~ng van bil n. Everything will he confirmed in writing.

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nANG
D

PHl1<1NG THOC CHUYI1N banker's transfer

NGAN

QUA NGAN HANG: by ngftn

Chung toi se thu xe'p thanh toan b~ng phu'dng thrrc chuyen qua ngan hang. We shall arrange payment by banker's transfer.

Bkl' NGU<>N TV: originate Irom D Y lu'ang do du'<;feeho Hi bAt ngucn tit B(} ph~n Mai vu. The idea is said to have originated from the Sales Department.

nAT
o

DONG SAN: real estate Ong ta 01\ yay ti~n cua ngan hang d~ tau 111Qtbat dQng san g) do. He harrowed money from the bank 10 purchase some real estate.

nAT
u

H(jP PHAP: illegal

f)oi khi viec 1119t cong ty tiep quan 111(>1 trong nhirng cong ty d(,i thu cua ho du'Qc xem Hi ba't hop phap, It is sometimes illegal for a company to take over one of its competitors.

BAT TltN:
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inconvenience

Xin hay nh~n ICfi cao l('jj cua chung IGi VI slj nhHm 11I.n vii nhirng ba't ti(:n rna da gay ra cho qui Gog. Please accept our apologies for the error (mistake) and (he inconvenience it has caused you.

BAU KHONG KHI: atmosphere [J t-)i0u Wi thich Ilhitt Ia c.ic cuoc thuong nghi du'(.1c tien hanh trong
b~ 11 khong khi rill than mB t. What I liked most lVas that the negotiations friendly atmosphere. were conducted in a

B~N: party, side


D

Cho den hie du'I.;lchai ben cung ky, hQP d6ng nay kh6ng dltc;fc xem nhu mOt tid li9u rang buoc hop pha p.

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Until signed by both parties, this agreement is not a legally binding document. Hai ben duong nhu da giiii quyet dU'<jcva'n d~ do. The tlVO sides appear to have solved the problem. captive Neu ong dang quang cao d cac phi tnrong, ong se c6 s6 ngu'Cli xem bi gidi han. If you advertise at airports, you have a captive audience.

HI GI(~I ~N:
o

BJ
o

mr HONG

LlJC V~N CHUYEN: damaged in transit Chung toi hoi ngac nhien khi kien hang cua cluing toi da bi hu hong 11k v~n chuyen. We are rather surprised that our parcel has been damaged in transit.

HI QUAN LY TAl SAN: slip into rcceivershlp o Cong ty bi quan 19 ttd sltn vdi s6 n<,15,2 ti do lao
The company slipped into receivership with debts oj $5.2 billion. B] THAM H1)T: in the red o C6ng ty tha'y mlnh b] tham hut vai ngjm do la sau khi chi lieu qua nhi0u vao viec di litn day chuyen san xuft, The company found itself several thousand dollars in the red after spending so much on improving its production line. BIEN HAN: minutes o Toi 11111tin ong a'y dung xem bien ban cuoc hop, l'd rather he didn't see the minutes oj the meeting.
A

BI1tN NHJ,.N: receipt o Neu ban dcm tra ao len nay lai etta hang, ho se yeu dll du'<,1cxem bien nh~n d0 biet co phai ban mua no d do khong.

lf you take [he sweater back

to the store, they'll want to see the receipt to show you bought it there.

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Bl~N THU:misappropriate [J Vicn ke'toan dB. bi bAt g~p bi~n thu va bi du6i ngay. The accountant was caught misappropriated money and was fired immediately.

BIeN PHAP: step


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Chinh phil phai co bien phap ngan chan s\l' dang tang len d~n v~ 1,,111 phat, The government must take steps to halt the inflationary spiral.

BIeN PIIAP THljC D\JNG: pragmatic approach o Anh ry co mot bienphap rrt thuc dung d~ gild quyct cac va'n d~.
He had a very pragmatic approach
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solving problems.

BItT VAl: dlscrlmlnatlon


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Mot khia canh quan trong trong quan ht$ nhan vien Ia phai bao dam ding khong co su bi~t dai trong noi lam viec. One important aspect of employee relations is ensuring that there is no discrimination in the work place.

BIEU
[J

DOANH s6 BAN: sales figures Th~t chhg may, ca bEmd~ toan l~n bi~u d6 doanh s6 ban cua nam

v6

ngoai d8u chua du'<;Ic chuffn bi, Unfortunately neither the sales forecast nor last year's sales figures are ready yet.

BIEU QUYET: vote


[J

HQ dB. bi€u quyet tham gia va e6 ngan ngira xi nghiep khoi bi dong cira. They voted to sit in and try to prevent the factory from closing.

BlEU SUAT THUE NH!P KHAU: tariff u Khi co buon ban tV do thl khong co bi~u surt thue nhap kh~u va han ngach,
When there is free trade, there are no tariffs and quotas.

21

::J

Nhirug bit~u sua't thue' nhftp khffu mdi se khien cho cac loai hang nh~p khtiu ding dl[t ti~n them d6i vdi ngltCfi lieu dung. The new tariffs will make the imported products more expensive for consumers. I3i~u suat thue nhap kh§u danh tren rlt<)u lil :2 do la m6i lit nrou manh va 1 do la m~i lit nrou yang. The tariff on alcohol is $2 per liter of spirits and $1 per liter ofwine. overlook Cac nhfln vien ki6m toan c6 Ie da b6 qua cac khoan thanh toan liii surt 111a cluing ta nhan dlt<)c. The auditors might have overlooked the interest payments we received. Chung (oi b6 th~u ft'! hon Hit eft nhirng d6i thil cua chung We underbid all of our competitors.

no QUA:
o

no TIlA U RE HON: underbid


o
t()i.

nO: set
o Ne'u ong Iffy s[} lirong trcn 5.000 be> thl Dng co th6 chon hat eli' mau nan ong thich, If the quantity is 5,DOOsets or more, you ma.v choose any colour you like. component, department, division, section Th~t khong may chung toj lai (rang c~y vao mot nha cung dtp khong th6 cung li'ng cho cluing (oi nhi1ng hi? rMn ong ta hrra. Unfortunately 1Verelied on a supplier who lVas not able to supply us with the components he had promised. Giam d(}c Iii ngu'Cfi dung d~ U 1119t bi? ph:;tn trong cong ty. ;\ manager is the head of a department in company. Sau viec tai 16 chrrc lai cong ty, chung toi bM ditu hoat di?ng nhu 1119t hi) phan dOc I~p. Afler the company reorganisation we started to operate as an independent division.

BO P~N:
o

ma

o o

22

Anh quan h~ vdi nhi1'ng ngu'CJi khac trong the' nao?

b9

ph~n cua minh nhu

How well do you get along with the other people in your section?

nO P~N KE TOAN: accounting


o il(l phan kC' toan chuan

department
30

b] 1119t bang t6ng ke't tiii san vao ngay

thang 3 hang nam, The accounting department prepares a balance sheet every March 30.

nO
o

P~N

NGHIEN CUU

vA

PHAT TRIfN: R&D department


t6i chi gidi

L6i van b<) phftn nghien han nghiern

cuu va phat trign cua chung

ngi;it dO'i vdi nhan vien.

Entrance to our R&D members only.

Department

is strictly limited to staff

BO P~N
o

NHAN

slj: personnel department

130 rMn nhfln su thuc hien viec phan tich viec lam, viec phan tich

nay la melt sl,f nghien ciru chi tie't cac yGu tt, va d~c tinh ella m6i
cong viec.

The personnel department carries (Jut a job analysis, which is a detailed study of the elements and characteristics of each job.

nO
o

P~N TAl CHiNH: finance department 13(>phan tai chinh chju trach nhiern v~ quyet toano The finance department is responsible for accounting. TIEP THJ: marketing division M(lt bt) phan tiep thi giol phai bie't ceng ty d6i thu cua mlnh dang
lam gl.

nO P~N
u

A good marketing division knows what the competition is doing.

nO
o

TA I CHINH: finance ministry


Hi) Tai Chinh

da thay d6i chinh Sitch tal chlnh,

The Finance Ministry changed its fiscal policy.

23

Be) TUYEN CHQN: selection


o
Chung

toi dua ra ml)t bl) tuy~n chon ldn g6m nhieu san pha'm da
khac nhau.

dang nharn dap rrng nhtrng nhu du

We offer a wide selection of different products needs.

to meet different

ne) TUYEN CHQN HleN CO : existing selection


o Chung toi dang tlm san ph~m mdi d8 them vao bl) tuy~n chon hien co cua chung Wi.

We're looking for new products to add to our existing selection.

n6 NHltM:
o

Bil Jenkins du'c;1c b6 nhiern quan 19 chi nhanh ciia chung ta CJ Florida. Mrs. Jenkins has been appointed to take charge of our Florida branch. Tai lily lam titc khi thong bao vdi anh rhng chung toi d3: b5 nhiern ngltCli khac,

appoint

I'm sorry to inform you that we have already appointed someone.

n6 SUNG
c

SU'A DOl: modify Chung toi dA b6 sung sti'a d6i lai san ph«m nharn dap li'ng cac nhu du cua khach hang. We have modified the product so that tt meets customer requirements Mac du trong 5 nam
va bj tharn hut,

BOI CHI: overspend


o

dh

ho c6 ICli, nhung sau

do ho

blh d~u b(H chi

Although they made a profit in the first five years, they then started fa overspend and went into the red. SOl THUONG: indemnify, compensate o Cong ty se b6i thu'ang cho ngu'Cli mua baa hi 8m nhirng mift mat hoac hit hai d6i vdi xe C9 c6 b{w hi~m.

24

The company will indemnify the policy-holder against loss of or damage to the insured vehicle. Cluing toi se lien h~ vdi cong ty bao hi~m cua chung Wi va b?i thll'ong thiet hai eho cac ong. We shall contact aur insurance company and compensate you for the damage. Chung lui dn h6a don kern thea b6n ban va hai h6a don Iiinh su, We require invoice in quadruplicate and two consular invoices.

BON BAN: in quadruplicate


o

nON P~N:
o

duty

Nhan vien canh sat co h6n phan bao v~ nhtrng cong dan. The policeman has the duty to protectthe citizens.

B11 L~I:
o

compensate, make up, in return for

u
[J

Co khoan Hii thflp hen tren m6i man hang nhimg viec tang so' Iuong hang ban btl lai cho khoan liii it h[fn tren m6i man 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. Kh6i lu'l,1ngban cao se bu hid eho viec giam Uti tren m6i mon bang. lligh sales volume will make up for the decrease in profit per item. 119 dll'!Jc tang htdng kha nhieu bu lai eho tinh lam viec linh hoat hon, They have been offered a considerable increase in salary in return for more flexibility.
, 'X

BU LO:makeup
[J

Nhttng can so' ban hang mdi nay eho tha'y chiing ta dil btl 16 eho quy tu' nam ngoai. These new sales figures show we've already made up for ,last quarter's losses.

n11
[J

THEM TItN: compensate


Cong ty bu them tien lam ngoai gio cho cac cong nhan. The company compensated the workers for their overtime work.

25

BUOCPHAI: be obliged o Neu s6 ti~n n<;1 d6 khong du\lc thanh toan trong vong 7 ngay, chring toi bU9Cphai cho va'n d~ tien xa hon. If the account is not settled within seven days. we shall be obliged to take the matter further. o Chung loi bUl)c long phai hiiy bo don d{Hhang. We are obliged to cancel our order. BUDI HOP: meeting o Taj thich Mt dh bu6i hop ngay bay gi<'1 hon 1]1doi nhtrng ngimi khiic. I prefer to start the meeting nolV rather than to wait for others. BUOI TRINH CHlEU TREN TRUYEN HINH: television show o B9 tuy~n chon d& choi moi da cho tha'y rift du'<;1eyeu thich d6i vdi cac em da xern bu6i trlnh chieu tren truyen hlnh. Our neW selection of toys has proved very popular with children who have watched the television show.
,,9.. ,,' A ,;;. ..

-?

HUONnAN ru
o

DO: free market Trong tlnh hinh buon ban tti do, cac nha san xua't c6 th~ mua s~m nguyen v~t lieu va ban cac loai thanh ph~m ciia ho rna khong bi han chC' boi cac lu~t l~ cua chinh phii, In a free market situation producers can purchase their raw materials and sell their finished products without being restricted by government regulations. GIAM GIA: devaluation Trude kia d6ng bang Anh Hi gia bling 3,2 do la (My); sau bu'O'c giam gia no chi con IIi gia 2,8 do .la My rna thoi, The British Pound Sterling was formerly worth $3.20 (U.s.). After devaluation it was worth only 2.BO (U.S.).

uuoc
o

26

c
CA D'ltM: night shift o NEu bay giCf chung ta di sang nha may, chung ta se tha'y du'<;Jc anh c ca dern d6i cho ca ngay. If we go over to the plant now we can watch the night shift take over from the day shift. o Ban se kicm du<;Jcnhieu ti~n hon neu ban lam ca dern nhirng no se hiiy hoai cuoc s6ng xii h9i cua ban, You get more money if you work on the night shift but it ruins your social life. CA HAl: second shift u Ca hai h~l d~u hie 4 giCSchieu va chdrn dirt van hie mta demo The second shift begins at.J p.m. and finishes at midnight . ..J B~ng each b6 sung them ca hai cluing toi e6 th~ tang gff'p doi san 1u<;Jng. By adding the second shift, we have been able to double production. CA MOT: first shift o Ca m91 cua cac cong nhan b~t dh vao lnc 8 giCf sang va ke't thiic hie 4 giCf chien. The first shift of workers begins at 8 a.m. and finishes at 4 p.m. CAM KET: commitment o Stf chao hang cua chiing toi khong dn cam k€t. Our offer is without commitment. CATAL(): catalogue o Xin hay chon m9t m~l hang tit cu6n catalo Please select a quality from our catalogue.

cua chung toi.

27

CATALO MOl NHAT: latest catalogue D Chung Wi gdi kern theo day cu5n catalo mdi nhat ciia chung taL We are sending you herewith our latest catalogue. D Xin vui long gdi cho toi cuon catalo mdi nhitt cua qui ong cung vdi bang bao gi:L Please send me your latest catalogue and price list.

CAl TlEN: improve, improvement


D

Neu hang giao khong du'<;1c tien, chung t6i buec phai ke't thiic hop d6ng. If deliveries don't improve. we'll be obliged to terminate the contract. Hieu qua cho tha'y m9t S~( cai tien ro rang trong 6 thang qua. Efficiency has shown a marked improvement over the past six months. Chring t6i by vong mot cai ti6n IOn vI: nang suflt vao narn tdi, We are hoping for a big improvement in productivity next year.

cai

Sv

CAN CAN CHI PHO THJ.NG Dl.1: balance of payments surplus o Nh~t Ban co mQl can can chi ph6 thaag du bdi vi ho xuft khffu nhieu hen la nh~pkh~u. Japan has a balance of payments surplus because it exports more Than lt imports. CAN CAN CHI PHO THAM THUNG: balance of trade decifit QUelc gia nao nhap kh~ u nhieu hon xua't khiu thl c6 mQt can can chi pho thf 111 thung, A co untry that imports more than it exports has a balance of trade decifit.

_j

C~NH TRANH: he in competition, compete o Hai cong ty General Motors va Ford dang canh tranh nhau d~ ban xe hoi, General Motors and Ford are in competition to sell cars.

28

Nhirng

mat hang nay co th€ canh tranh

vdi nhiing mat hang

ciia

cac quoc gia khac vi gia thtp.

These items can compete with those of other countries because of their low prices. CAO CAP HON: superior
o Nhan vien chao hang

aa

thuyet

phuc Wi ding m6n hang d~t gia

hen thl phai cao ca'p hon.

The salesperson persuaded me that the more expensive product was superior. CAO LOI: apologize D Chung Wi xin cao 16i
fa cho
~ , 10:

VI nhirng

btt tien rna

Srf- sai l~m nay dll gay

qui ong.
.:I

We apologize for the inconvenience this mistake caused you. CANG THANG: stress
D

Nhitng

thai gian cua minh mot each co hieu qua thl luon luon c6 nhimg mire d(> cang thftng cao. Those who can't manage their time efficiently always have high stress levels.
ngirdi rna khong th~ quan

Iy

CAN-TIN CVA C{)NC TY: company canteen D 1-)6 la n9i quy cong ty - nhan vien khong dlr<;fe hut thuoc trong cantin cua cong

ty.

It's a company rule - personnel can't smoke in the company canteen. CAT ClAM CHI PHi: cut costs
D

V8 mQt plnrong dien nao d6 Wi phai tan thanh nharn


~ A'

quye't dinh eua ho

dit

giam mot ph~n Ion chi phi.

In a way I have to agree with their decision to radically cut costs. CAM

co: pledge

H9 dil

dm cO' rn(it sO' tai san d6 lam

v~t bao chirng.

They pledged some assets as security.

29

CAM: prohibit o Qui dinh mdi c[m chring toi khong du'<jc lam qua 10 gio phu tn?i trong 4 tuh. The new regulations prohibit us from doing more than 10 hours overtime in any four-week period.

CAN: be in the market for, require


o Chung toi dn loai hang nay va se tri on n~u qui ong gdi cho chung toi bang gia vdi di€u kien t6t oh[t cua qui oog. 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. Cftn bie't 3 thu tieng, Knowledge of three languages is required.

,t

CAN NHIEU DEN SUC LAO DONG CHAN TAY: labor intensive I...J Nhirng qudc gia mit co nhieu ngu'''i lao d9ng khong chuyen thl c6 kha nang san xua't ra cac loai sao phim do nhi~u dEn sue lao d<)ng chan tay 1119t ach co hi~u qua. e Countries with many unskilled laborers are able to produce labor intensive products efficiently.

CAP: allocate o Ong ta dp 10.000 do cho du an.


lIe allocated $10,000 for the project. C~P N~ T: post u K6 toan vicn luu giu s6 sach e~p nh~t nhtrng can s6 til trong quyin s6 nh~t ky vao trong quyen s6 c6 ghi t[t cit cac khoan muc. The bookkeeper posts the journal figures in the book containing all the accounts. u sf) ti€n nay se du'<;1c~p nh~t ngay van tai khoan ella ong. c This money will be posted to your account immediately. CAT CANH: take off o May bay cua toi da c[t canh tr~ 4 tieng do bdi sirong 111U. My plane took off 4 hours late because of fog.

30

CAU L~C

B<) DIA HAT vA BANG Til': record and tape club NhITn" ilia hat va ball" tU nay khong co sitn aei ban cho dai chunz: 0.0 • l:'
ban chi co th~ nh~n dli(,1c chung khi ban gia nh~p diu lac b() dia

va hang tU cua cluing toi rna thOi. These records and tapes are not available to the general public; you ('0/1 receive them only when you join our record and tape dub.
hat

CAU KET THONG DONG: collude u Ho diU ket thong d6ng vdi nhau dot toa nha dG dol ti€n h6i thuong bao hi0111. They colluded 10 set the building on fire to claim the insurance. CHAo HANG: offer D S~( chHo hang ella chring Ii')j phu thuoc vao hang van chua ban khi Ilh~n dl(l,fC don d~t hang cua qui Ong, Our offer is subject to the goods being unsold on receipt of your order. CHANG C() KET
o noi chuyen qua £1.

QuA

Gl: go nowhere cu ke't

Thftt khung khie'p~ Ttli kh6ng th0 hlnh dung dlf(,1cntta, Nhirng cuoc cua chung ta v{1i cac hiep h<)i dlfong nhu chang

It's terrible! 1just can't figure it out. Our talks with the unions seem To be going nowhere. CH~M NHX'r: at the latest ciao hang cham nha't D Cluine e t"i xin nhAc la ngay e e .

Ia

~.

ngay 10 thaneC c'

We would remind you that the delivery must take place on March ;10 at the latest. CH~M delay o Chung (C)i lily lam ti0c vt: slf giao hang cham tr~ eho qUI ang. We vClY much regret the delay in the delivery (despatch) of your order.

Tn.E:

31

CHAP NH!N: accept


u Chung Wi se khong eha'p nMn giao hang sau ngay 30 thang 3. We shall not accept delivery after March 30. li~u tho dl{(_1c chilt vao cong-ten-nd nay. At the first stage the raw materials are loaded into this container.

CHAT: load
a

a giai doan d~u nguyen

CHAT LUQNG: quality c Cong ty nay rrt n6i tieng v~ san phli'm chat-Iuong cao ella mlnh.
o This company is well-known for the high quality of its products. "Cha't Iuong tren he't" la khl1'uhieu cua cluing toi. "Quality first" is our motto. Ch~ng lui ra't tin tu'dng vao chat Iuong san phlfm cua chung tai. We are very confident in the quality of our products. Theo nhimg gi toi noi, r5 rang di€m ye'u cua cluing ta Ia d cha't ~u'<;fng. Referring back to what I said, it is clear that our weak point is quality. Industrial waste Cac nha moi truong h9C xem xet citn th~n nhtrng doanh nghiep nao co lien quan de'n char thai cong nghiep. Environmentalists watch carefully what businesses do with industrial waste.

a
c

CHAT THAI CONG NGHltp:


o

CHAT
o

vAo

PA LET: palletize

Khi san phifm de'n du'<;fc d~u kia cua day chuyen san xuat, chung co th€ du'<;fc vao pa 16t rriot each nhanh chang va d~ dang. chift When the products reach the end of the assembly lines, they can be quickly and easily palletized.

CHE DO BAO HO M~U DICH: protectionism Che'dQ bao hQ mau dich la mot hang rao chan dO'i vdi cong viec
ngoai thu'dng. Protectionism is a barrier to foreign trade.

32

CHE DO CAP TIEN HONG: pension plan o Cac khoan phu b6ng g6m khoan di nghi mat dUQc dai tho, blto hi&m y te', va cac khoan ti~n dcng g6p cua chU vao mC;>t he' d9 e cil'p ti~n huu b5ng. Fringe benefits include paid vacation, medical insurance, and employer contributions to a pension plan. CHE T~ 0 RA: produce o Nhii'ng cong nhan rna lam nhii'ng cong viec ddn di~u va nham chan thl mang cam giac xa l~ d6i vdi cac san phii'm do ho ehe' tao ra. Workers who perform. boring and routine work experience an alienation from the products they produce.

nuu

CHE T~O RA HANG HOA: make goods


o Cong viec san xuat bao g6m viec t~p hop cac cong nhan, may moe va nguyen v~t li~u d~ che' tao ra hang h6a. Production involves bringing together workers, machinery, and raw materials to make goods.

CHt T~O RA SAN PHAM Mal: create new product o Toi e6 th~ che' tao ra san phffmmdi hoac di tien nhii'ng san phgm
dang e6. I can create new products or improve existing ones. CHENH L(tCH: difference D Chung toi gdi thea phieu no chenh lech cua chung toi. We enclose our Credit Note for the difference. CH1tNH LtCH
D

Khi cac hiep Mi t~p trung vao nhirng co~g nhan du'ge hrong thflp hen trong cac cuoc thu'dng thuytt tnrdc day thl Srf. chenh l~ch v~ hrong b6ng da hi lin mono As the unions have concentrated on the lower-paid workers in previous negotiations, differentials have been eroded.

VE LUONG

BONG: differentiais

tra

33

CHI NHANH: affiliate, branch


D Cong ty ella cluing ttli co 15 chi nhanh va 150.000 cong nhan.

Our company has 15 affIliates and 150,O()() workers. _] Cong ty chinh da ml'1 lIl(H chi nhanh ('1 nude ngoai. The main (,OIIlI){lI7Y opened up a branch in theforeign COUl1t,y • ._J Cong ty l londa cua l loa Ky lit mOt chi nhanh l'1 I loa Ky cua cong
ty NhiH Ban.

l londa of America is an American branch of the Japanese firm.

CHI PHI CHUNG: overheads


D

Nam sau hy voug cluing ta se chang ki6n sv giam silt nrong d6i chi phi chung.

vt:

We hope

10

see a moderate fall in overheads next year.

_J

Cfl] 1'1I11I0-1.T D<)NG: costs of operation Nlutug cd sl1 han hang ha gia tlnroug tra cac khoan chi phi h01,\1 d()ng thi p hon. Discount houses usually have 10IVel' costs of operation.

CHII'HI Tlffl' THl: marketing costs


o Tuy nhien
'0

cluinu ta phai c() r::;. c duy tri rmrc chi phi ti6p thi~ hien "~n" . must try to maintain

nay.
1J00I/Cl'Cr, IVC

the current level of marketing

('osts.

CHI Pili Y TE: medical expense


_]

M()r h',1p u(1ng bao hi0111 c) to se thanh loan mui khoan chi phi y hop xay ra tai nan.

Ie

va thiQt hai cho chicc l) 16 trong tnnmg

An automobile insurance policv will pay for medical expenses and damage to The automobile in The event of an accident. CHI PHlf~u: cheque (Br,E), check (Am,E) o Cluing ti')i se 61't vui mung khi sdm nhan dli(_fc chi phieu ella qui
(lng.

We shall he pleased to receive your cheque at

(1/1

early date.

34

CHI PHIf[u DU LICH: travellers


..I

check

Tt''li l:O the sii' dung chi phieu

cii nhan, chi phieu du lich nhtrng loai the tin dung khac. I can handle personal checks. travellers' checks and variety of credit

va

cards.

CHI 1'1(.:T: detail o Tilt ca chi tiC't d~u duVe trinh bay trong bang gill cua chung t6i.
All details ore shown (given) in our price list.
CJ

La tlur cho
Cluing

llhi~u chi tiC't v~ kinh

nghiern tnrdc day cua ngl(fi xin viec.

The letter gives many details about the applicant's previous experience.

CHI Tlf~u: expenditure


o ta dang g~p phai

kho khan, Titt d nhan vien se phiii cAt

giam bdt nhtrng chi tieu khong

dn thitt.

CJ

We're going through a difficult lime. AI! employees will have to cut down on unnecessary expenditures. Cong ty dn dt gi:hnnhirng chi lieu khong dn thie"t. The company needs to cut down on unnecessary expenditures.

CHI TRA: payment CJ Chung toi se he't sue tri on clio viec chi tni qua chuyen Hut v~.
We would be gratefulfor payment by return.

CHI DAN: Instruction CJ Chung toi han hanh gdi kC111thco don d~t hang s6 ... cung vdi nhing chi d~n chi titt cho qui Ong ciru xct t5t nha't.
We have pleasure in enclosing our order No ... with detailed instructions for your best attention.

:10(

CHI DAN GIAO HANG: delivery instruction o Nhirng chi dh giao hang trong don d~t hang cua chung toi phai du'<,fctuan theo 111i,lt each chinh xac,
The delivery instructions given in our order must be strictly adhered to.

:10(

35

CHi THI: instruction o Xin cho cluing t6i chi thi tai hang cua qui ong.
Please let us have your shipping instructions.

CHi TItU BAN HANG: sales target, sales quota


o Giarn d6c mai V\1 chiu trach nhiern v~ vi¢c dap l1ng chi tieu ban bang. The sales manager is accountable for meeting the sales targets. C6 them ti~n thltC1ngneu toi virct chi tieu ban hang hon 10%. There is an additional bonus if I exceed my sales target by more than 10%. Cong ty Brent co khuynh hirdng d~t tham vQng qua cao d6i vdi chi tieu ban hang ciia ho, Brent are inclined to be over-ambitious with their sales targets. Toi co th~ n6i nang kheo leo vdi mol ngtfC1i vA co thi vtfc,1thdn moi chi tieu ban hang. I can talk skillfully with people and can surpass all sales quotas. Ra d~i each day hai nam, cong ty dii chiem dli<;1c !}t thi ph~n r!}ng m ldn. Launched two years ago, the company has gained a large market share.

CHlt1M DU'OC: gain


C

CHIt1N mea BAN HANG: sales campaign C Narn tdi, chring t6i c6 Ie se tung ra m!}t chitn dich ban hang C1 NMt Ban.
c Next year we might launch a sales campaign in Japan. Vao thang tdi chung ta se b~t d~u m!}t chi~n djch ban hang mdi, We are starting a new sales campaign next month. Ong danh m!}t ngan sach bao nhieu cbo chien dich quang cao mdi? How much have you budgetedfor the new advertising campaign?

CHltN DICH QUANG CAO: advertising campaign


c

36

Chien dich quang cao e6 mQt anh hu'(jng rll't quan trong d6i vdi s1l ban bang cua ho. The advertising campaign had a significant effect on their sales. 119 da hoach dlnh mQt chien lu'<;fcd~ bao v~ an toan quyen 1<;1i. They planned a strategy to safeguard the right.

CHlfN Ll1(1C: strategy


o

CHlfN LU(1C Tltp THJ: marketing strategy u Cac vi giarn d6e ti8"p th] su dung may vi tinh d~ phat tri~n cac
chien lu'<;1cti€p th]. Marketing managers use computers to develop marketing strategies. o Chung t6i d! b8 nhiem mQt dai 19 c6 s1l canh tranh manh me d~ tri~n khai mQt chi€n ht<;1cti€p thi mdi, We have appointed a very aggressive agency to develop a new marketing strategy. Chien lu'<;fctoan du cua

CHltN Ll1(1C ToAN CAU: global strategy


o

ho

Ia hoat

dQng

va san xu~t J nhi~u qu6c

gia d€ ho hltl1ng dlt<;1el<;1idiem urong d6i cua tu-ng qudc gia rn¢t. Their global strategy is to operate and produce in many.countries so that they enjoy each country's comparative advantage.

CHIET KHAU: discount


o

r<

,.,

TOi ltdc ho c6 m¢t chinh sach thich hop hon v~ chitrt kh~u. 1 wish they had a more consistent policy on discounts. MQt sO' chinh phii cung ca'p ti~n bac cho cac cong

CHiNH PHU: government


o

ty xua't khlu.

Some governments give money to companies that export.

CHiNH SACH TltN LUONG: pay policy


o Cong ty lui c6 rn¢t chlnh sach ti~n luong mdi. My company has got a new pay policy.

37

CHfNH xAc: precise, preclsely o Xin hay gui nhtrng don vi do dar chinh xac khi d~t hang.
Please send precise measurements when ordering. Cu0c IH'P keo dlli chinh xacl ti0ng 45 phut. The meeting lasted precisely J hour.J5 minutes. ~CHIll LO LA: suffer loss _] Sau khi phiti chill 16 Hi trong nhi~u nam trai, rClt CU(lC Ct1 sd kinh
o

doanh

ay ull

dl d0n chi'> pha san.

Ajie r sulk ring losses for years, the business finally went bankrupt. CHill THllA: wvc in to CJ I II) chill thua tip hjc ciia ngt(ai tieu dung va da thi0t k0 lai baa hi. They gave in to consumer pressure and redesigned the package.

CHIU
CJ

TI~ACH NHlttM: responsibility, in charge or


tri0n silll philm mdi.

responsible,

accountable,

bear

the

B(l rh~n nghien cuu va phat

tric5n chiu trach

nh .¢In v& sif phat

The R&D department is responsible for nell' product development.


CJ

Giam dtlc mai vu chiu trach nhicm tn(1c gi;1111d6'c di~u hanh, The sales director is accountable to the MJJ. ()lIg

_]

ay

chiu trach nhicm v~ cac quyC't djnh ciia rnlnh trong \ic;c

kinh doanh.

lle bears the responsibility Jor his business decisions. _] T<3i da lam kC' roan tn1i'1ng cho cong ty Coca-Cola
thang 3 nam 1Sl95 dC'n thang 3 nam
10

du'(_1c4 nhiem

nam, ttY
v~

1999, chiu trach

s6

sach

va kC'toan.
March 1995 March 1999. J worked as a chief of bookkeeping and of Coca-Cola Inc., in charge

Forfour years.from accountant accountancy.

38

CHO AI M(n CU<)C PII()NC VAN: grant someone an interview ..I 'l\li rfit vui neu qui ong cho ICd1110tcuOc phong va-no l'i! be VCI)' glad if you would grant me an interview. CHO G IA: quote
1:1

Cluing h1i sc rftt bi8t on nC'll qui ong cho gia Lo.b Lufln rXlll. Wc should he grateful iJyou would quotej.o.b London.

ClIO T.1.M NGHi : layoff 1:1 Cong ty dii cho t... n nghl l.OO() nhfln cong, r
The company has laid off 1,000 employees .
..J

Tinh

xu6ng ra't tll,lp hl'fi vl cluing ta phiH cho ngirng hoat dOng 111<)t phan <:iia nh;) may va cho nam tram cong 11Mn tam nghi.
th~n lam vi¢e cua cong nhan vien
Llm!'11

Employee morale is vel)' low because we must shut j{/('!OI)' and layoff five hundred workers. CHO THUf.:: lease Dill.' cho thue toa nha nay dl(l,k m()t narn. They have leased the building for one year. CHO V A Y: grant a loan o ()ng dii dlCl,fe cho Yay vdi sf) tidn bao nhieu? How large a loan have you been granted?

part

0/ the

'..I

CHO VAY TRUNG H~N: medium term loan C'tull1g liJi hinh tlurc hall dilln nao d6 di'fi vdi vice cho \'ay

call

(rung

IU.III.
S(lIIIl'

We would need

sort

of security against a medium term loan.


\l(dt

1:1

CliO VA Y VU(jT 1\lUC: raise the ceiling for loans Cluing t{Ji phai tufln thii nghiem ng~t )a khong <.hfl.1ccho vay
IlllY(_' ,

W" are under strict orders no! to raise the ceiling for loans.

39

CHQN: select a Xin hay chon m¢t mat hang thay the' thich hop tir cac kieu hang
dinh kern. Please select a suitable substitute from the enclosed patterns.

CHON UJA SAl L.~M: make a wrong choice o Ong ta c6 quyen ttl do ra cac quye't dinh cho mlnh, nhirng ong ta phai chiu trach nhiem m~t mlnh v~ cac ll}i 11m khi ~ng ta chon lua
saL Ile has freedom to make hi.~ own decisions. but he bears sole responsibility for errors when he makes a wrong choice.

CH6 LAM CON TRONG: vacancy a Chung toi e6 mOt chinh sach u'u tien criu xet nhan vien cua clning toi tnrdc cho ba't cll' chl} lam nao con trong.
We have a policy of considering our own employees first for any vacancies.
CJ

Cluing toi dang thit viii cUQc tde nghiern mdi de dinh eua cac ung vien.cho ehl} lam (~ontro'ng.
We are trialling some new tests to measure applicants for vacancies.

kha

nang
of

the aptitude

CHU CUOT: key a Toi thie't nghl s\f m!t di nhan vien clni chO't d~ lam lung lay niem tin ella ho.
I tend to think that the loss of key personnel has damaged their confidence.

CHU eUA
U

nANG: store owner Chung toi muO'n khuyen khfch nhirng ngu'CJiehu cli'a hang bay sd'n san phffm eua chang toi ra de ban,
We want to encourage available for sale. the store owners to have our product

40

cnu DOANnNGnltp: entrepreneur


o Nhtl'ng cong ty l"n dn dtn nhic!u v5n lie'ng hon lA ml)t cM doanh nghiep rieng Ie co thi b6 ra. Large companies require more capital than a single entrepreneur could supply. CM nhsn cua mQt co sl1 kinh doanh phai lnrng chiu nii ro ldn nh!t. The owner of the business takes the greatest risk:

CuU NIlAN: owner


o

cau N<1: creditor


o Cac ehU nc;1di cung e!p cho cOng ty khoan ti~n ng~n han, E>ay 1A
nhilng m6n ti~n nc;1 hi~n htl'u. Creditors have supplied the company with short term money. These are current liabilities. Chung tai by vong cuQc' thao lu~n vdi cac chU nc se co mQt ke't. qua nhir mong mu5n. We hope the discussion with our creditors will have a satisfactory outcome.

cnu TICU:
(J

president, chairman Chti tich c6ngty, 6ng Smith di vui clurng.

ve

sl'n sang lam ngu'()i lAm

The president of the company, Mr. Smith has kindly agreed to act as a refe renee. Ong ebU thOng bao r~ng hoat dQng cua cac c6ng ty ri't t6t. The chairman reported that the companies' performance had been very good.

CuU TR1: chair


a Ong ta dAy than phuc each cO ta chU ttl cuQc hop.
He was full of admiration for the way she had chaired the meeting.

cane MifNG:
IJ

congratulate

Chung t6i xin chnc mirng anh vdi nhiern vu mdi cua rnlnh. We'd like to congratulate you on your appointment.

41

CHUNG LO~I SAN PHAM: product range CJ Chung loai san ph3rn mdi r3't tlui vi, d~c hi9t 1ft dCn vdi khach hang mien Vii!n I-)ong etta chring ta. The nell' product range is very' interesting, particularly Eastern customers. to our Far

CHUOI C0NG TY UAN Li~: retail chain oK-mart va Sears lA hai trong s6 nhtrng chu6i cong ty ban It: ldn

nhrt tren the' gidi,


Knnart and Sears are two ofthe world's largest retail chains. CHUYEN CHa: freight
I:J

119 chuyen chd hang bhng may bay.


They freighted the goods by air. M0N: expertise Ngu'CJi ke' toan vien nay co chuyen v~ viec len ke' hoach tEd chinh. This accountant has expertise in financial planning.

CHUyttN
LJ

CHUYE N V~: specialize in


I:J

Chung toi chuycn v~ <16 son mai ttt }O narn nay. For the last 30 years, we have specialized in lacquer wares. N~u cong nhan trong m6i quoc gia chuyen lam nhtrng thu- rna ho

gioi nh3't thl chi phi san xu!t sc ha xu6ng.


if the workers in each .country specialize manufacturing costs will be less. in what they do best,

CHUytEN BAY CHUyfN TItEi': connecting flight, I:J Chuyen bay chuye'n tiep cua toi rnai den 10 giiYrndi ca't canh, My connecting flight didn't leave until l Oo'clock. CHUytE N HANG THA Y THtE: replacement shipment
I:J

Chung toi se gCfi ngay cho ong mi)t chuyen hang thay th6. We shall send you a replacement shipment right away.

42

CHUYt~N:
.J

trunsfer
COil
(/1'1'

Thco dinh ky, nhirng Periodically. [igurcs

stl du'dc chuyC:nlt( ~()IIh~l


1n11l.1:/CI',.('(/J/·0/l1

ky

sang

rii cai.

the journal

to the ledger.

C H LJYlt N n ICII: route _j I )('ji VI con dU'ong da bj iur ha i do ha(J io. cluing Wi ph~ti clio xc
chuycn dich thea Because into another road. QUY]~:1\i
1l1(',

C(l

con <hfong kh.i c.


Ive 111'(' rowing I/'ajji('

the mad was dcttuuu cd hv the storm,

CHLJYI~~N NlIlf(jNC

sci

HGU:
\'i~\l'

change

of ownership,

transfer
_j

of owncrxhip

Nlurng nll;1 da i lnru. /\gni/ nu.l.llrmen

ly

trung gian III 1i~'11 arrange


j(I/'

clllIycn nlurong quycn S(l

changes

ojownership.

_j

Nha da i I) tIling gi;1Il S/lP xcp \'i~c chuy0'n nhirong quycu sll hrill IU ngl(tfi han sang ngl(lJi mua
the agent middleman
10

arranges for transfe r of ownership

[rom seller

buvc r. of ownership means change

_j

Chlly01l Ilhl((_ing ljuy0n sij hitu co nghla la thay liG! quyen sll hiru.
Transfer

of ownership.

CHlJyttN TI~:N: divert o


Nhfin vicn nay liii hi huoc tOi gian l?n sau khi bi b~t g~p chuy<in ti0n m~ t vito Uti khoan ngall

hang ciia mlnh,

The employee CHUA BAN


u Chung

IViIS

had han diverting

charged with fraud after it had been found that he cash info his bank account,

nU(jc: unsold
mile san xua't hl~i VI cluing toi con hrong

t6i mu6n giam

hang tfin kho ldn chua ban dude.


We want to reduce production because we have large inventories of unsold products.

43

CHUA nUQc THANH TOAN: without payment Q Cluing toi vAn chu'a du'c;lethanh toan s6 tit~n nt;l da qua han Hiu r6i cua chung toi va cluing toi buoc phai yeu du qui Ong g<'fi eho
cluing toi chi phieu qua chuyen thir v~. We are still without payment of our long overdue account and must request you to let us have your cheque by return of post.

CHU'C NANG TIEP THI: function of marketing o Trong qua. khu chirc nang h~ trong nha't ciia viec tie'p thi la ban
bang. In the past the most important function of marketing was sales.

CHUe Vl,J: position


o dap lai s1/ Quang cao ciia qui ong tren ti'J Th?Ji Bao tim ngu'i'Ji lam thu' ky, toi xin du'<;1c lam chuc vu nay. In reply to your advertisement in The Times for a secretary, I beg to apply for the position.
£)~

CHU'C V{) CON


u

BO TR6NG:

vacancy

Khi cac cong nhan v~ huu hoac xin nghi vi~c thl phong nhfin su' phai tuy~n cac cong nhan mdi d~ tram vao cac chiic V\J con bo tr6ng a'y. When workers retire or quit, the personnel department must recruit new workers to fill the vacancies.

CHUe V{) Qu.AN LV: managerial position o Toi da CJ chuc vu quan 1:9hien tai du'c;lc6 nam,
I have been in my present managerial position for 6 years.

CHU'NG KHOAN: securities Q Cac ceng ty moi gidi sIn sang mua hoac ban chrrng khoan,
Q

Brokerage firms stand ready to buy or sell securities. Chung toi s(J hihI nhi~u tich san va chirng khoan, We possess several assets and securities.

44

CHtJNG MINH: prove


o Chung toi khong san sang h9P tac lam lln vdi ong cho de'n khi nao ong c6 thS chirng minh minh co quyen yeu sach h9P phap <.t6i vdi ph~n tai san d6. Until you can prove you have a legal claim to the property, we are not prepared to do business with you. Ong ta nghien cuu chung tii' tnrdc khi ky. He studied the document prior to signing it. Sau khi ky xong tilt eft cac chrmg tii' d.n thie], cluing lUi di tham ngttbi khach hang d~u tien cua chung toi. Having signed all the necessary documents, we left to visit our first client. Trao chung ttl khi nhan h6i phieu ky han 30 ngay ciia chung toi. Documents against acceptance of our 30 days' sight draft. Nhu diroc chi d~n chung t6i da cho baa hiSm va se dinh kern hop d6ng bao hiSm van chung tii' v~n tai. As instructed we have effected insurance and will attach the policy to the shipping documents.

CHtJNG TV: document


o o

CHUNG TO' V~N TAl: shipping document


o

CHUdNG TRINH BAO HIEM xX HOI: social insurance programme o Ta't d nhung cong nhan d~u du'c;fcgia nh~p chuong trlnh bao hi€m xa h(>i cua cong ty.
All workers are entitled to join a company's programme. ~ social insurance

CHu'ONG TRINH
o
:J

training programme Cong ty cua ong c6 t6 chirc nhirng chuong trlnh dao tao khong? Does your company organise training programmes? Chuong trlnh dao tao mdi blit dl1u van ngay 1 thang 1. The new training programme starts on I January.

DAo T~O:

45

CHtJ<iNG TRINH KHUYEN MAl: promotion programme _j Nho nhfrng chtrong trinh khuyen mai dat hicu qua, cluing toi dil tang nurc nan them Olf(jc 10% trong nam nay.
Because of good promotion ]O'lr this year. programme,
lVe

have increased

sales

cnl1(iNG TIdNH NGHf slj: agenda


o o Anh ta noi 16m t~t

v0 chuong trinh nghj su' trong ngay.

1la spoke briefly about the agenda for the day.

TCJi nghi 1ft cluing ta khong co dil thai gian cho moi vin d~ trong clurong trlnh nghi sir,
] don't think we've got enough time for all the points on the agenda.

CHUONG Tn.INH TIEP THf : marketing programme _j V di clnrong trinh liep th] mdi, Cong ty Coca-Cola hy 1[lIlg d1(\1C th] phHll v0 mrdc ngot cua mlnh.
With its nell' marketing programme, Coca-Cola share (~f the soft drink market.

V(;lI1g

se gia
its

hopes to increase

CHUO'NG TIdNH
.J

VI TiNH: computer programme Clnrong trlnh vi tinh nay oil ou<,1cthiet ke' nham thuc hicn viec d~ I
ve may hay trudc. This computer programme has been designed to process airline ticket reservations.

CO GIAN: elastic u Khi gift d giam xuong SC (0 them nguO'i mua san phifm. Mrrc du cho loai sail phfi'm do th) co gian, When the price decreases, more people wilt purchase the product.
The demand/or the product is elastic.

C() KHA. NANG: capable o Nhirng giam d5c gioi phai

co

kha nang lanh dao cling 11luI' die II ofIeuding as well as managing,

hanh.
Good managers should he capable

46

o Clnins o Wi dn Il"l(ui co kha naue hi€u ti6noo·Dire 0 0


We need somebody who is capable oj understanding German. 0) LUI: profitable .J Nhirng Hi clurc kinh doanh h1n khong phai hie nao cling dat dime hieu qua va co !Oi nlur nhil'ng cong ty nho hon. Large business organizations are not always (IS efficient and profitable as smaller companies. o Cong ty dong clia bdi vi ho khong co Wi.
The company dosed because they couldn
'f

become profitable.

C() M~T: available 1:1 Vi eel ay s0 lrt1 ve Tay Ban Nha vao cu()"i thang, dang co lll~t de? phong van sau ngay do.
As she is returning
1:1
10

c()

a'y se khong dG
1101

Spain at the end

0/

the month she would

easily be available for an interview

after that dote.

Ttli s0 san sang co mat d0 phong van van hat cii' hie nao. J 111 ill he avallablc for an interview at anv time.

co oc nth
.J
;\/1

MOl: innovative M(lt cong ty co OC dGi mdi Iii ll1()t cong ty lien tiep cling (fng cac
loai hang hoa va dich vu innovative
('Oflll)(II1Y

11}(1j

me.
10

is one which continues

provide

/H'11I

goods

and services. ('() QLJY~:N: he entitled


.J

()ng ta eli quycu giil' la i moi khoan ldi uhuan ct.a c,$ s,~ kinh doauh.

l lc is emil led

10

keep al! the profits

(~rthe business.

0) SKN: available .J ('()lIg \i~c <(liang cao h.i 11 ('$ 11hi ClI III ti.
J\dvcrlising 1)1(11
U
'I'S. l'{l

c()

lIn cho nhfrug san ph~llI nao


which

c()

sail

d0

is useful

[or products

are available

in !nW1\'

l.and Rovers khoug

san \1 \~y cluing ta d~t mua Suzuki.

47

Land Rovers weren't available so we ordered Suzukis instead .

CO THAM QUYEN: authorised


o
Hoa don kh6ng du<,1cthanh toan dirdi ba't eli tnnrng hop nao ngoai

.,.

A,?

Jt

tru do nhan vien eo thim quyen. Under no circumstances may invoices be paid except by authorised personnel. CO THE C~NH JRANH: competitive o N6u di6u kicn cua qui ang co th~ canh tranh, chring toi e6 th~ d(lt
hang d8u dan.

lfyour terms are competitive, we may place regular orders. Chung toi co th~ di'Ul1 bao vdi qui Ong ding gia eli cua chung toi v~ 1119i m~t co th6' canh tranh du<,1c. We can assure you that our prices are in every respect competitive.

CO THE CHUyfN DOl eHO NHAU: interchangeable o Nhirng b(> phan d6ng nhff't co lh~ chuyen d6i eho nhau du<,1c. Banh xc d 1119t chiec xe d(lc bi~t se vira v~n vdi Ult nhtrng chiec xc khac co cung 111(>t ki~u, va m(>t b(> ph~n co the thay the' cho mQt b(> ph~n khac, Uniform parts are interchangeable. The wheel from a particular car will fit all the others of the same model, and one part can be substituted for another. o Mac du nhling san ph§'m nay du'<,1eehe' tao hdi nhfrng cong ty khac nhau, chung v§n co th~ chuyen d6i cho nhau dtroc. Although these products are manufactured by different companies, they are interchangeable. u Nhfrng vo xe c6 lop gai, b5 d6ng tam vdi true banh xe vii nhtrng vo xe co ldp gai, b5 dan cheo khong th~ chuy~n d5i cho nhau du'<,1c. Radial tires and bias ply tires are not interchangeable.

ca

CO THE THAY DOl: variable


o Hay nhd r~ng Iai suff't co th~ r~c r6i.

A"

"t)

thay d6i, VI v~y chung ta c6 th~ g~p

48

Remember the interest rate is variable, so we could have problems.

CO THE
D

THI1<1NG LlJ<jNG: negotiable

Chuyen hrong b5ng thl c6 th~ thirong Iirong, v~y ban nghi toi nen dol bao nhieu? The salary is negotiable so how mu~h do you think I should askfor?

CO TiNH PHi CHUy}tN


o

eHli:

carriage-forward

Thong tlnrong clning toi giao hang co tinh phi chuyen chd. We normally despatch goods carriage-forward. express an opinion on Chung tai khong muon co y kien v~ va-n d~ do. We would rather not express an opinion on that matter,

CO
D

Y KIEN VE:

CON NO: debtor o MOl con nl,f co lh~ dung (t6ng do la d~ thanh toan ba't

ky

m6n nc;l

nao, va cac chU nc;lphai chflp nhan d6ng do la Jam phu'dng ti~n thanh toan. A debtor can use dollars to pay any debts, and creditors must accept them for payment. CON o

s6: figures
thcg
bao

Ong ta doc lai nhii'ng con sO' cho co ta nghe d~ co ta co

dam r~ng ong ta c6 s61u'c;lnghoan toan chinh xac. He read the figures back to her so that she could be sure that he had the quantities exactly right. CON
U

s6 HANG

BAN RA : sales figure

Vice giam bot sO'hang ban da du'c;lcbu dAp lai b~ng viec tang gia eho m6i mon hang. Do do, con sO'hang ban ra da khong thay d5i. The decrease in the number oj units sold has been offset by an increase in the price of each unit. Therefore. the sales figure has not changed.

49

CON S(j TRONG sCi NH~T KY: jOUl'1131 figure _j Thco djnh ky, nhung nhan vicn luu gilt S(S sach ke' roan c~p nh~ll
nlntng con sf} trong s{, nh~t bookkeepers all the accounts

ky
post

V110

trong s/; ghi tat cii cit: khoan figures in {he hook

muc tai chinh cua cong ty.


Periodically, containing journal

o] the company.
vi d'lI lJdp

oj eAU: Framework
o Mo i doanh nghicp dcu pha i hoat dClIlg troug pham operate within
L'(f

phii P ell a dat milk.


Every business
/IIUSI

the I<,gut framework

of the

coun 11:\,.

CO CAlJ QlJAN LY: management


o

structure C(Jllg ty t:lJ m(>t cd cau quan ly ddn gi,tll, The ('01111)(117)' has a simple management structure. CHE QUAN LIEu HANH CHiNH: bureaucracy Cd che' lilian lieu hanh chinh dii lam cho han giam d6c khong the tiGn hanh giiii quyet cac viln d0 m(>t each nhanh chong. The large bureaurrary prevents management from taking quick
action to solve problems.

co
.J

oj Il<) I: chance,

opportunity
hie

('6 co

h0i nao g~p ong ta de ban v6 chuyen nay van

nao horn

nay khong?
Is there any chance of seeing him about this some time TOday?

NGu lllOt cong ty ki€m soat du(,1c 111(,>i khau trong cong viec san xuat, phan phoi va huon han thi cCmg ty 06 co lTI(Jt co hQi khien 1\1i nhufin lang len to'i da. If one company controls all aspects of production. distribution. and sale. it has an opportunity 10 maximize profits. \.] Tai hy vong rhng mlnh se e6 co hQi ap dung nhtrng gl diroc dao tao van Him viec cho cong ty qUI 6ng.
U

50

I hope that l will have the chance


cotnpanv.

10 put

my training

10

work for your

co s(j BAN
u Trong

HANG H~ (;IA: discount house


(;('1

m(lt

S(l han hang ha gia, hang ho a co thE otiQc ban vdi

gia rc hon bit vi khong co nhicu nhan vicn ban hang phuc Vl:I, va cac khoan chi phi di0u hanh

dia hllng cling tha'p hon,


('(1/1

In a discount house merchandise

be sold [or a lower price

..J

because there are not a lot of salem en, and the costs of operating the store are lower . Nhttng cd stf ban hang ha gia chi tru hang ma ho <.:6th0 han Olt'l.1c nhanh chong mil thai. Discount houses carry only merchandise which they can sell quickly.

co S(j
o

D (1 L"I{~ database U:

Chirc nang chinh xac cua (;(1 sl1 off li(;u mdi Ia gl?

What is' the precise function of the new database?

CO S('i BEU D~N: regular basis


...J

Nhfrng mon d(~ nan do co gia tri 06i vdi cong ty du\fc 1l111ava ban dua trcn m(H cd Sl1 d~ll d~n; nhtrng mon khac du\je cong ty hru gill

Hlu dai,
Certain items of value to the company are bought and sold on a regular basis; other items are held by the company for
CI

long time.

co S(j
..J

KINH DOANH: business


chu ~uy nha't eo tht1 gill lai Il19i khoan doanh ciia 60g. ldi nhuan phat sinh

Nghiep

tu eli so kinh

The sole proprietor may keep all the profits derived from business. Cac co st1 kinh doanh cung ling hang h6a l~o dich vu.

his

ca

Businesses provide both goods and services.

51

co sa SAN XUAT:
(J

manufacturing base

MQt cong ty in m3i tieng, hien wng manh (J Vuong Qudc Anh va Vi~n Bong. muon thanh l~p m(>t co sCJsan xult CJChau Au. A well-known print company, now well-established in the UK and in the Far East. wishes to set up a manufacturing base in Europe.

(J

CO Sa ToAN CAU: global basis Cac cong ty thirong mai quoc t~ dn e6 kha nang canh tranh tren met co s<'1toan du hon 18.tren co sd dia phuong,
International trade companies need to be able to compete on a global basis rather than a regional basis.

CO Sa TROI NOI
o

rate basis Cac loai tii!n t~ hien dang diroc trao d6i tren mQt co Sd tr~i n6i v~

vt TY GIA: floating

ty gill.

Currencies are now being exchanged on afloating rate basis. Cac loai ti~n t~ duc;fc mua va ban tren met cd Sd tn3i n6i vi! ty gill. Currencies are bought and sold on a floating rate basis. Cong viec phan phdi co nghla lA chuyen cac loai ~iin phffm tll' co xu<'1ng san xu!t d~n cU-ahang noi mil khach hang mua chung. Distribution means getting the products from the factory to the store where customers buy them.

CCi XUaNG SAN XUAT: factory


.J

Cal Ma: openly (J Ban nen khuyen khich nhan vien n6i nang cdi m<'1v~ blt ell' v!n
d~ gl , You should problems. encourage employees to speak openly about any

CON KHUNG HOANG: crisis c Khong co ITIQl vung nao tren lanh thd Vuong Qu5'c Anh thoat khoi
con khung hoang, There is nowhere in the UK that has escaped the crisis.

52

CO DINH: inelastic o Khi gia cii tang len, chung toi muon mire ban du'\fe giii' nguyen khong d6i. chung toi muonrmrc du du'\fe co' dinh, When prices increase. we want sales to remain constant; we want demand to be inelastic. CO VAN: consultant o Ngu'~i co' va'n rna lam ban baa cao nay dll. r(1i t6 clurc. The consultant who did this report has left the organisation.

c6 VAN
o

TAl CHINH: financial adviser co' va'n t~li chlnh cua ba ta bj thuyet phuc dlng d~ an d6 se la 1119t st;!'thanh congo
Her financial adviser is convinced the project will be a success.

c6 DONG:
o

shareholder, stockholder Cac e6 dong nho du'\fc quyen bi6u quyet d cuec h9P.
Ordinary shareholders are entitled to vote at the meeting.

o
D.

Tci hy vong cac e6 dong se cha'p nhan loi d~ nghi mdi.


I hope the shareholders will accept the new offer.
UI mot don vj bi¢t l~p, cong ty co th~ sd hii'u tai- san rieng ngoai

cac e6 dong rieng Ie.


As a separate entity. a corporation ran mlln property apart from the

individual stockholders. o Nhirng

e6 dong tn. cac khoan thue' ldi ntc ca nhan dua tren rmrc Uti

c6 phAu cua mlnh, The stockholders pay personal income taxes on their profits from stock.

c6 HU: obsolete
[J

Xe hci dil khien cho cho ngua va xe keo trd thanh e6 The automobile made the horse and buggy obsolete,

bu.

53

c(j PIL\N: shan', stock


..J h()

pllrtn tram d~ phAn ell" cl)llg ty cluing t()i


llgo;(

la

do cac nh1l d~ll nr

lllf(lc

1:1111 ChLI.

fl(J'it
U

ofour

shares (Ire owned byforeign

investors.

Cluiug ttii coin s~( gilip di1 v0 tai chinh


the 111 c(; phil n. We' ll nc cd sotne financial Yit;l" khucch inrong. rile
(,()IIJ()}"OIio/l

06 chung Wi

co

th0 mua

assistance

10

enable us to buy more stock.

__] Ci,ng ty dl1 phat hanh them eG philn d6 tim ngu(')n tai chinh clio
issued
more STock

to finance

the expansion.

('6
_j

PIt\N
('(')

UnrA
share

nutxtundinu

or stock,

nlJc.~c THANH
outstanding

TOAN: stock

outstanding

share,

the 1I1()t dIng ly Wll lion e6 nhicu li0n mat

se ngb

muon mua the

.J

nhu'llg c/; pll<ln clura dt((_fc thanh tmlll. Muvbc a larger r'r)/II/m/lr with a lor ofcash will offer ouistanding shu res . Nell gia tr] thi truung thflp hou nhi011 so v<1igia tri dIng ty I(in hun c() lh0 (]lIyc't djnh lIg(') y mua ta't clura dt(l_!C thanh loan ciia m()1 eong ty khac va tie'p
I] the market
(()lIIfJ(IrJY

to purchase

kG loan Ihl1119t

cii cac cG ph~n


quan no.
value. a larger shares

value
('O/ll/)(I/'IY

is much
10

lower
To

than the hook

may decide ofa

offer

purchase

all the outstanding

ofstock
.J

and lake it over .

IIH)t ding ty Idn hou mua 51 lA-, c6 ph~n chua thanh loan cua cflllg ty nl1('1 hen (hi ll{) se tic'r quan cong ty nho hon do. I] <I Illrua (,OlilfJdll,l' purchases fifty-one per cent oj the outstanding stock o] (/ smaller ('OIll/)(I17)', it will lake over that company,

NCll

1I1l)1

ct> PIL\N
_j ('UIIl/hIIlY.

KW)NG

TiNH LAI: equity


Ill}

Tru' c.ic khoan .Subtracting

ra khoi de

khoan

rich

san th) thily dU'(}c khoan


reveals the equity of the

ci'; ph,in khong rinh liii ella d1llg ty .


the debts [rom the assets

54

e6 PHI,
_J

N KH()NG TINH LAI eVA ClIU NHAN: owners' equity Bang cfin dBi cho tha'y ding Tich san = No = CC) ph&n khong tinh Eii ella dIU nhan. Cac muc 16ng cong dlf(Jc ghi dC>i xirng nhau. The balance sheet shows that the Assets Liabilities = Owners' Equity. The totals are in balance.

CO PHlhU: share o Cae nha dffu nr nho dlt~ie khuyen ncn giil' lai e6 phicu ella ho. 511wII investors were advised to hold on 10 their shores. o Toi mua e0 phiC'u qua S\t gidi thieu cua nhfln vien kC' 10aIl cua toi. I hough! the shares on Ill}' accountant's recommendation. CONG NGII~: THONG TIN: information technology o (-)6 phuc vu cho su quan tam cang We cang nhieu dC'n cong nghe thong tin. chring toi da pha i be; sung them 3 khoa h9C rnra vao nam nay. To cater to the growing interest in information technology. we have had To add three extra courses this year. C<)NG NGH(~ Tlf~N TII~N: high-tech ..idi o TroneC thC' C co no no he lien ti0n ella chiiuec. ta cac con"C ty phi'ti Co. d0 phong .·ian dicp can"C nghiep. Co . Co • In our high-tech world. companies must he on their guard against indust ria/ espionage C()NG NGIU~:l) H6A: lndustrlallzed o d viti dat nude cong nghiep hoa, 0 nhiem 1;\m(lt va'n nan 1(1n. In some of The more industrialized countries pollution is a big
problem.
_J

A,?

r<

Cac nha Janh dao thuoc cac mrdc cong nghiep h6a da hop tai Canada. The leaders of the industrialized countries met in Canada.

C()NG NGUI(~P N~NG: heavy Industry o Co nhicu nganh cong nghiep nang trong khu vtfc nay.

55

The re' s a lot of heavy industry in the area.


o

eONG NHAN VltN: employee Cong nhan vien Ia ngltO'i lam viec cho m!)t cong ty va tanh ti~n cong cho cong viec minh d1l lam.
An employee is a person who works for a company and receives payment for his work. Cong ty General Motors c6 viii ngan cong nhan vien. General Motors Corporation has several thousand employees.

eONG SUAT: capacity D Va cudi cung chiing toi c6 du'<;1cmay HP203 m.a cong sua't cua n6 !dn hon may HP202.
And finally we have the HP203, whose capacity is much higher than HP202.
D

May nay c6 cong sua't 100 don vi 1 tie-ng.


This machine has a capacity of 100 units an hour.

CONG SUC LAO DONG VE THE XAC: physical labor Ngh~ nong luon luon doi hOi phai bi) cong sue lau d9ng m<$tnhoc

ve the

xac, Farming has always involved hard physical labor,

CONG TEN NO: container


o Khi cac san ph~m dlt<;1c x€p vao trong nhirng cong ten nd ldn, chiing ta bao rang san phii'm dll du'<;1cnh~p van cong ten nd.

When products are packed in large containers, containe rized.

we say they are

CONG TmJC:
I.J

formula Cong thdc a'n dinh rmrc khflu hao mOt ph!n cila lu~t thue. The formula for determing depreciation is part of the tax law,

la

CONG TY: company, flrm, employer


U

Coug ty nay tlm cac nhan vien (1 ben ngoai cong ty. This company looks for workers from outside the company,

56

o
CJ

COP;! ty lel m9t nhorn ngu'('Ji mua, ban hoac cung dp dich V\I nao d6. A company is a group of people who buy, sell or provide a service. Ngu'C1i vi~t thu khong stin sang cho bi~t rmrc hrong hien tai va ciing khong n6i lam viec cho cong ty nao. The writer is not prepared to state her present salary, nor to say which finn she works for. Boeing III met trong nhtrng eong ty ldn nh!t tal Seattle. Boeing is one of the largest employer in Seattle. B~t ky nguCJi nao lam viec cho met ceng ty cilng U\ m9t thanh vien ella cong ty d6. Anyone who works for a company is part of the personnel of that company.

CONG TY BAT DONG SAN: real estate agent D Cong ty b!t dQng san da dinh gia tri eua can nha tnrdc khi ban.
The real estate agent e valuated the house's value before putting it on the market.

C{)NG TY

BAo

HI~M: insurance company

Cac cong ty bao hi~m c6 th~ dUQc xem 18 cac nha li~u mang chuyen nghiep. Insurance companies can be considered professional risk takers.

CONG TY CHiNH: main company u Tnrdc khi ban e6 th~ di~u hanh mQt cd sa true thuoc cong ty Macdonalds thl ban phdi dUQc stf cho phep ella cong ty chinh.
Before you can operate a Macdonalds's, .you must get pemission from the main company.

C{)NG TY CON: subsidiary Cong ty .ne d Nh~t Ban thanh l~p cong ty con nay M san xu!t xe g~n may d Hoa Ky.
The parent company in Japan set up this subsidiary motorcycles in the United States. to produce

57

C{)NG TV ClING Ct}NH TRANH: rival company Q MOt cong ty cling canh tranh d5 gianh dmtc 11l.1pd{')llg. A rival company won the contract. CONG TY DA QUOC GIA: multi-national company Q IBM IA m(H lrong nhtrng cong ty da quClc gia ldn nha'l trcn the gidi
ngay nay. ~

""

IBM is one of the biggest multi-national


today .
...J

companies in the world

Cong ty Unilevcr Unilevcr

iii Il19l cong ty da qucc gia quan trong san xua't


corporation

va hall san phil'm tai Ilhi0u nirdc. is an important multi-national

which produces

and sells products in many countries.

C()NG TY nuoc Quae HaU H()A: nationalized company ...J Cong ty Thep Anh qucJc Iii. 1119tcong ly dlNc qu6c hilu hoa hdi VI no dl((_1echinh phf Anh qu6e lam chu, British Steel is a nationalized company because it is owned by the British government, C{)NG TY KINH DOANH HANG HOA: merchandising enterprise ...J Cac cU'a hang lCing hop va sieu th] Iii nhirng vi du v~ cac cong ly kinh doanh hang hoa. Department stores and supermarkets are examples of merchandising enterprises. C{)NG TY LEP VON: afflllated company

Cong

ty lep v6n Hi cong ty do 1119t cong ty khac sd huu 11191ph~n hoac loan bO.
company is a company partly or wholly owned by company.

An affiliated another

CONG TY MI;:: parent company o ('(Jng ty me d~1 Ct1 Sd d brussels, Milan.

vdi cac chi nhanh

() Frankfurt va

58

_J

The parent company is based in Brussels. with subsidiaries in Frankfurt and Milan. Cong ty General Motors Ii cong ty my cua cac phan xudng ehS tao
khung xc Fisher.

General Motors Corporation is the parent company of Fisher Body Works. • Cong ty !-)i~n thoai va Die n bao Quae t6 (1.'1'.'1'.) la m<)t cong ty my lam chi:' nhieu cong ty nho d Boa Ky va CInude ngoai. international Telephone and Telegraph (I.T.T.) is a parent company which owns many smaller companies in the United States and abroad. Cong ty 111y tlurong giup diJ cac cU'a hang dUQc dp phep nhuong quycu tlnrc hicn cac d<;Jtkhuyen mai ella ho, The parent company will help the franchise stores promote their sales.

C()NG TY QUANG CAO: advertising agency a Ong da ch911 crmg ty quang cao nao chua? l lave you chosen an advertising agency yet:

C()NG TY TNHH: corporation


l_j

Trung tnrong hop kinh doanh thtl bai thl trach nhiern cua mQt cong ty TNHH v~ cac khoan n<;1 dU<_1eidi han, g in the case of business failure. the responsibility of the corporation for its debts is limited.
A A'

CONG TY V~N TA I: trucking company .J M(H xe tAi chay bhng d9ng co diezen 1ii I11Qtmon tich san d6i vdi 111<)t cong ty v~n tai. A diesel truck is an asset to a trucking company. CONG task J Toi rAt tin tUl~l1g 1a co thi lam tron nhtrng cong viec rna qui ang giao pho, I have confidence of being able to fulfil all the tasks assigned to me.

vrtc.

59

CONG Vli,tC LAM BANG CHAN TAY: hand work u Nhirng cong nhan diroc hufn Iuyen so sai co kha nang san xUllt ca c loai bang h6a doi hoi nhieu cong viec lam bhng chan tay, Workers with very little training are able to produce goods which require a lot of hand work. CONG VI¢C GIAO DICH: transaction o Nhtrng khoan muc la nhttng muc ghi lai nhtrng loai cong vi~c giao dich co cung hlnh thuc, Accounts are records of similar types of transactions. o Nhtrng cong viec giao dich buon ban dli<;1c ghi van khoan muc buon ban. Sales transactions are recorded in the sales account. CONG VltC LAM AN: business [J Cam on chua, cong viec lam an dimng nhu dang ph§'t len. Thank goodness business seems 10 be picking up. CONG VltC
[J

LAM T~M: temporary employment

Toi dang tlrn m<)tcong viec lam tarn trung thci gian nghl he nay. I'm looking for a temporary employment during the summer holiday.

CONG vrsc L4, T V,1.T: odd job u Tai vira mdi nghe tll' Ong Jones,

mot trong nhifngngu'oi chao hang

cua qui Ong, rhng qui Ong mu6n thue mot nglioi d~ phu giiip vi~c giao hang va lam nhtrng cong viec I~t v~t <'1 eua hang sau giC1hoc, toi mu6n xin dli<;1clam cong viec nay. 1 have just heard from Mr. Jones, one of your salesmen, that you want to employ boy to help with deliveries and to do odd jobs about the store after school hours, I would like to apply for this job.

CONG VAN PHONG: office work u T6i Ctl nhieu kinh nghiern v~ cong viec van phong, I have a lot of experience in office work.

vise

60

CONG DONG: community Nhirng tie't muc quang cao tren bao chi co gia hi theo thai gian, co th€ du'cJC phan ph6i trong nhtrng cong d6ng rieng biet, Newspapers advertisements have time value, and they can be delivered inspecific communities.

va

cO NG
[)

Stj: colleague Hai cong su co quan ht; t6t de'n n6i he>chua bao gio ba't d6ng vdi nhau v~ di~u gl. The two colleagues had such a good rapport that they never disagreed on anything.

CONG TA.C: collaboration o £)~ an nay la su' cong tac giira 2 cong ty. The project was a collaboration between two firms. O)NG VOl: plus u Ho d~ nghi c6 ta 15.000 do c<)ng vdi nhtrng chi tieu. They ofJered her $15,000 plus expenses.

tra

C6T YE U: essential
o Co fly la thanh vien, c6t y6u ella t5 nay. Chung ta khong th~ lam rna khong co c6 Ky.
She's an essential member of this team. We can't do without her.

en (DA
o

DU(1C XAI ROI): used Ngirdi thie'u nu dii duc;fc nguoi chao hang thuyet phuc mua met chiec xe eli (dii duc;fcxai r6i).
Theyoung woman was persuaded by the salesman to buy a used car.

eUNG CAP: supply, provide o Chung ta khong clin than luan v~ nhtrng cai may rna ong khong th€ cung ca'p cho chung tai trong vong hai tu~n. We don't need to discuss those machines that you can', supply within two weeks.

61

Xin gtJi nhirng mat hang ma qui 6ng c6 th~ cung dp Im)t thang. Please olfer goods which .VOU can supply for will/in

trong vong

one month.
till] 6ng them

.J

Di nhien,

Wi

se ra't han hanh diroc cung dip do

tin

lUC chi tiel neu qui ong yeu


I will. of course, information
D

duo
to supply any detailed supplementary

be happy

you may require.

Chung

toi rf{t han hanh du(1c cung ci\p cho ong cac tAi lieu lien
you with references of our activities

quan den nhrrng hoat d9ng cua chung toi tai Thuy Si. We would be happy to provide in Switierland.
i.J

Cong ty nay cung ca'p cong viec lam cho 111l(oingan cong nhan,
This company
,

provides

work for ten thousand

employees,

~ CUNG VA CA U: supply and demand


u Heat dQng khuyen mai la nharn lam thay d6i mdi nrong quau giua tang them to shift demand

cung va
demand

du d@ lam
attempts to increase

s6 cffu

va

111Il'C

ban.
between supply and

Promotion

the relationship and sales.

CUQC nAN DAU GIA: auction


D
Cluing Wi

da

tn'! I11Qt gia cu6i cling Iii 15.000

do

d8 mua chiec ban

Ctll~ cuoc ban di( u gia.


We made a last hid of $15. 000 for the antique table at the auction.

CUOC DI(~N DAM: telephone


D

call
cua qui ong ngay

Chung

toi xin bao

da

nhfln duc;fc cuoc di~n dam call of March 30.

30 thang 3.
We acknowlege your telephone

CU(>C GIAO OJCH: transaction


D Nguoi
chinh, The bookkeeper

giu sf) sach k€ toan hru giu

ho

so die cuoc giao dich tai


transaction.

keeps {/ record of every financial

62

cuoc

H()P: meeting

Cl Toi khong bie't tai sao George khong de'n hop, I don't know why George didn't turn up at the meeting.

CU<)C NGHlitN
o

CaU: survey Cluing Wi dii thuc h~~n 1ll9t CU9C nghien ct1u v~ thu6c t~y sinh h9C.
We carried out a survey on biological detergents.

cuoc
D

N61 CHUV_(:;N: talk

Toi r5t thich cU9C chuyen cua co tao N6 co ra't nhi~u thong tin. I enjoyed her talk. It was lIery informative. Cu6i cung, ho quyet dinh khong tie'p tuc vdi cac cu<,c thtrong lli<;1ng ntra. At the last moment they decided not to continue with the negotiations.

cuoc THUONG LUCJNG: negotiation


o

cuoc THU<1NG THUVtT:


D

negotiation S~ th5t bai trong cac CU9C thirong thuye't dft lam nguy hai de'n ban
The breakdown in negotiations jeopardized the contract.

hop d6ng.

CU<)C TRlfNG nA V SAN PHAM: trade show D Toi bitt each khuyen Illai san phim cua cong ty hay san phil'm va (j cac h9i nghi.
I can promote conferences. the company's products

(j

cac cuoc tnrng shows and

at trade

CU<)C V~N DONG KHUVtN


u

MAl: sales promotion campaign

Cluing tC>i co m()t cuec v~n dQng khuyen mai dat hi~u qua. Mt1'c ban dA Il!ng Len dut;lc 10% so vdi nam ngoai, We have had an effective sales promotion campaign. Sales have increased 10% over las! year.

63

ClJ6N NI~N GIAM HI~N 'I'HO.1.I: telephone directory c T()i tlm thil'y cong ty nh('1 nhln eu6n nicn giam di¢11 thoai dja I"hlt(1ng,
I found the company by looking in the local telephone directory,

('(fA HANG UACH HOA: department store CJ ('(; ta tl;'" dung elf nghi~r tlr m0t etfa ti9tn nhi) dC'n mOt ehulii cac cl'fa hilug bach hoa.
SIlt' built her business
depa rtmcn t stores,

up from

one small shop

TO

a chain o]

('(fA HAN(; BAN Lit: retail store .J Sail phflll1 eo th~ dli(,1c nhln thl1'y (1 1110tCUll hang ban Ie. At tha retail store the product can he seen . .J ('ae d't.i hang hall Ie thui'1ng bi') ti<511 ra mua nhi~u dlli IrClng tren han dS "luang cao.
Retail stores newspapc rs. usually purchase (/ lot o] advertising span: in

('(fA HANG BAN Lit ,'elull store


.J

CO

NHAN VIf.:N I'Hl,Jt: Vl,J: full service


true

Trong m(lI c{fa hang ball Ie co nhan vien phuc vu, vi~c ball

tia'1" cho khach hang ell thO' 1'.10 allh hui'1ng den mac han.
III ajull scrvicc retail store. personal selling can affect safes.

e(fA HANG C()NG TY: company shut> u ('hi rWng nhan viCn tm'i c6 thS mua san phi1m cua clr'u hang ctlllg iy. (JII!Y cmplovoos can buv producefrom the company shop. eftA HANG LI~N H(11': chain stcwes CJ Pluill Itlll eric ci'ta hang lien IH,1p Ul!lI thU(IC "IlIy~n c~ing ty "'n dlil}C mc;nll danh Iii dIng ty 1119,
parent compan».
S(~ hi"(u cua

111('1

M(J,~I chain stores are owned hy a large corporation

known as {/

64

..J

ClrA HANG T6NG HC,1P nAN I.E: retail department srore Nhttng nha budn si y phuc ban hang tram ehie'e ao se-mi vi'! au ki~u nU'cho cac el(a hang t5ng hop ban Ie.
Clothing wholesalers sell hundreds department stores.

of shirts and blouses to retail

CftA HANG '1'1,1 PHl,JC Vl,J: self-service store u Cae sieu thilA nhil'ng vi du v~ nhirng ei'ta hang t\l' phuc
Supermarkets are examples of self-service stores.

V,1.

CVA HANG TIUf()NG: store manager .J ('tta hang tntlfng thtt(Yng trung bay nhil'ng m~l hilng tiQn dung.
A store manager usually displays convenience items.

CirA HltV uuoc CAP GIAY I)H~:P CHVY~N NHUC,1NG QVY~ N: franchise store .J MOt eua hii;u dl((.1c cil'p gia'y phep ehuy~n nhl("ng qlly~n co thd thul)c qlly~n s,'1 hil'u cua mOt giam d6'c e(1 s,~ kinh doanh nh8 mA dlr<.1em(H ceng ty 1,1nhon ca'p gia'y phcp heat dOng.
A franchise store may he owned hy a small business manager who has permission to operate from a larger company.
:.J

ClrA HltV THl,fC ('HAM: grocery store Ta't ca nhttng san phllm ,~ mOt cua hieu th\l'c phKm mang ml)t s(f chi ten 1l1(1nhang va kich cil dla no.
A/I products at the grocery store bear a number which lndlcates the item and its size.

c(fNG I~AN:rigid CI <Jng chii cirng rAn cua anh ta sc khong nghc
Ills rigu! boss wouldn't listen to his ideas.

kia'n eua anh ta,

cOU XI~T: attention


CI

nil't

((')i

c(f don d~t hang nao ella qui tlng gili d~n ding sc du'(.1c chang crru xcI c~n th~n va nhanh chong.

Any order which you 11I"y place with us will have our prompt and careful attention.

66

D
DAN UifN: lead to
D

S\I' tang lai sua't mdi day dli d~n dt!n


nho,

5\1'

pha san ella nhi~u cong ty

The recent rise in interest rates has led to the bankruptcy of many small companies.

DAU THO: crude oil


U

DAu thO

la

nguyen li¢u

rna

tll'd6 xang

du'<jc lam ra.

Crude oil is the raw material from which gasoline made.

DA Y CHUytN
D D

LAP RAP (SAN XUAT): assembly line Chung tOi dang lr{p d~t 1119tday chuyen Irt'p rap 111(1i.
We are installing a new assembly line.

l-)i~u thea man nao trong coug vil$c rna ha't ell ai cung co khi lam trong 11191 day chuyen I~p rap? C{)ng vi~e (j day chuyen I~p nip eo Ih~ ra't la don di~u cha n vi m<)l cong viec ell du'~1clam di lam la i hoa i.
Whm job satisfaction can anybody get from working on an assembly line?

'.J

va

nharn

.J

.J

Assembly line work can be very routine and boring since the same job is done over and over . Henry Ford IA 1119ttrong nhtrng ngu'l'1i d~u tien sit dung day chuyen san xu!t eho cong vi~e san xu!t xe hoi. Henry Ford was one of the first 10 use the assembly line for the production 0/ automobiles . Khi nlurng chie'c xe hoi ehuy6n dich tren day chuyen san xua't,

nhirng canh eua, d<)ng co, va kinh ehnn gin duuc I~p d~t tai cac
diiSI11 tren qui trlnh.

66

CJ

As the cars move along the assembly line. doors. engines. and windshields are installed at stations along the way. Henry Pord d3: dung day chuyen san xu§t M mang viec lam den cho cong nhan. Henry Ford used the assembly line to bring the work to the worker.

su

mea V():
o

:.J

service Kinh doanh 13 hoat d0ng san xua"t, phan phdi hang hoa va dich Business is the activity of producing and distributing goods services. Quang cao 1ft 1119t ki~u thong bao eho qu~n cluing, m6 ve h.1idicim trong vit;:c si't dung mot san ph~m hay 1110tdich vu. Advertising is a kind of public announcement which describes benefits of using a product or service.

vu. and cac the

ta

DO D{j: reluctant
o

IIi~n giCfang fly dang do d\l' d~u ur them ti8n. lie's reluctant to invest any more money at the moment.

nOANH NGHltp

CO

MOT NGHlitP

cuu

DUY NHAT: sole

proprietorshi p .J M(Jt doanh nghiep co mi;'H nghiep chu duy nha't 13 m(H co s('f kinh doanh du'<je m('H ca nhan lam chu va di6u hanh. A sole proprietorship is a business owned and operated hy one person. :.J Doanh nghiep eo I11Qt nghiep chu duy nha't la doanh nghiep de thanh I~p nhilt va cling de dong eii'a nhil. A sole proprietorship is the easiest to initiate and the easiest to terminate . .J Nha hang nay duoc di~u hanh nhu' l11(H doanh nghiep co 111(Jt nghiep chu duy nhfft. N6 du'ljc m(>t ca nhan lam chii. This restaurant is operated as a sole proprietorship. It is owned by one individual.

67

DOANH NGHII~~P H(jP DOANII: co-partnership, partnership _j BiEu khoan ella doanh nghiep hop doanh ding dn neu len each tlnrc han cd si~ kinh doanh.
The articles
_j

oj co-partnership hop doanh

should

also provide

(/ method

oj

selling the business.

Doanh nghicp
nghicp

khong eo mot so dielll bat 1l_1ina doanh r

co 111()t nghicp chu duy nhat m~c phai, nhuug no eo chung

_j

mot sf) di0m tlic1ng dOng. A partnership does not have some oj the disadvantages oj a sole proprietorship. hut it shares some similarities. Cac vj chf nhan cua 11191 doanh nghicp IH,1p doanh cung chia xe chung quycn di~u hanh va cac khoan h.fi nhuan ella viec kinh
doanh. The owners

0/ a partnership

share in the operation and profits o] the

business. DOANH
o

s6: turnover

Cong ty vdi doanh

so 45 trieu bang nay dn b6 nhiern 111()t ngLfui co nang life ngoai hang lam Tnnrng phong TIm mua. This £--/.5111 Turnover company is seeking To appoint (/ person oj
exceptional calibre as Head oj Purchasing. has increased by J(J per cent this year. Doanh sC; dil tang len 10'.4 trong nam nay. Turnover

_J

DOANH s6 BAN: S81t'S o Nhu t6i da noi trong philll dilu cua but)j thuyC"t trinh, doanh sf) ban dat dinrc rat t61. Tuy nhicn, tlnh hinh khong gi6ng nlur narn ngoai,
lis / said
([I

the beginning

of Illy presentation.
1101

sales have been very

good. l Iowever. the situation has

been like last year.

DO HAN(;: unloading
_J

Vi~c sit dung cac pa 161 hang khien cho vi~e hang xu6ng xc tiii them d& dang.

cha't hang len va do

The LIseofpallets cases the loading and unloading

of trucks.

68

_j

DU KHAcH NV(1c NGOAI: Ioreign traveller ('.11: du khach nude ngoai sc phai tra 1119t khoan IhuG quan trcn 11101 S{\ nuin hang du\1c mua s~m (~mrdc ngoai. Foreign travellers will have to pay a duty on some items purchased
abroad.

DllYI::T: approve o Nglf(li kiC"n Ink su phai mat m(Jl lhili gian dai dl;1i d0 an cua mmh drntc dllyc;t do 0(1 may quan lieu hanh chinh. It took 11 /01'1[< time [or the architect to have his plans approved due to bureaucracy. D~JNG Cl.J: tool _j ('1111 nhi'in duy nha'1 e6 lh0 quyet dinh viec eo dung C~I va IhiGt hi rndi hay khong,
The individual owner tools and equipment. ran decide whether
nell

mua
To

S~11l

nhirng
new

or not

purchase

HIj AN BAll TV: investment plan o s6' lieu han hang chung ta da xem xet r0i. VI th0, chungta hay di d0n phan d~f an d~u nr,
sales figures investment plans.
'/'IIC

we have already

considered.

So let's move on to

J)~r AN
_j

M(~ RQNG: expansion project Viii cong ty phat hauh tra i phieu <10 tim ngudn 111(~ n)ng.
issue bonds to finance expansion

v(}n cho cac du an projects.

Some companies

mr I-)OAN:
1:.1

forecast

Chung loi dang co mOt nam dAy thuan h,1i doanh ~({ han c6 Ih0 \1(.11 qua du doan ban d§u 15%,. We arc having a good year and sales may exceed our /f) recast hy 15 1)0' rent.

va

DIj H<)I NGH!: aUcnd a confer e-nce 1:.1 Ttli dC:n diiy dt; du h0i nghj.
/'/11 here
/0

attend a conference.

69

DV
D

TiNH: expect, expectation


Ngmtc lai vdi du tinh, hit'u d6 doanh di

s6 ban hang cila chting ta da

xu6ng vao thang r6i.


70

Contrary
D

expectations, our sales figures went down las! month.


v~1O d&

Th~t khong may, nhirng chi tieu

an nhieu

hon du tinh qua

nhieu. Unfortunately, expenditures on the project were much more than expected.

nV
o

TOAN DOANH BAN ItA: sales forecast Ban du' loan doanh s6 ban ra cho thily rhng doanh tim cua chung ta se tang 25% van nam WI. The sales forecast shows that lI'e expert a 25 per cent increase in turnover for next year.

SO

DVA TREN: base on Cono o. viec tie'p thi.... hien dai dira trcn y' tlilfIlI> 1a hans 0 hoa khonu0 th0 0 san xua"t ra d€ thu dli<.1c It.fi nhuan tru phi co khach hang mua no. Modern marketing is based on the idea that goods cannot be produced for profit unless someone will buy them.

nuoc.
o

pharmaceutical Trude khi hop lac vdi chung toi. ang ta lam giam d6c I11l:1i vu cho mOt cong ty dude, Before joining us he worked as a sales manager for a pharmaceutical company.

oVal MUC GIA TRf Kif TOAN: below book value ...I cd ph~n nay dang du<;fcban 0 dudi rmrc gill tri kc toan.
This stock is trading at well below book value.

DVOI QUYEN: under


o Giam d6c mai vu

dum quyen cua giam d6e dieu hanh. The sales :lirector is under TheMD.

70

D
DA D~NG: great variety
o Cong ty cua chung toi san xuflt da dang cac loai d6 choi.

Our company produces a great variety of lays.

HA N~N
o

nU<jc: in receipt of

Chung loi da nhan duoc quycn catalo va bang gi<i ciia ong. We are in receipt of your catalogue and price list. XONG: complete
Wing d~t hien gi{) dn xong va cluing lui se rat ban hanh du<;1c nh3n

DA
o

chl thj tai hang cua qui ong. Your order is nolV complete and we shall be pleased receive your shipping instructions.

(glad) to

;.J

J)~I CHUNG: general public, mass audience Tlurc phii'm thl duljc ban cho dai cluing, trong khi cac loai nguyen v~ t li9U thl thirong chi du\fc ban cho cac c(1 s(l kinh doanh c6 th~ dung chung d<5 san xuar ra 11191mon hang gl do. Food products are sold To the general public, while raw materials arc usuallv sold only To business who can produce something with them . .:..J Vi9C quang cao la mOt each gidi thieu chung chung v0 hang hoa,
dich VIJ hoac

tlitlng nham vao dai chung,

Advertising is a nonpersonal presentation ideas aimed at a mass audience ..

of goods. services.

or

f)~I DItN BAN HANG: sales rep, sales representative o MOt ngu("1i dai dien ban hang giiii co th~ dem v~ hon 1.000
twin.

do

111<)1

A good sales rep can take home over

st.ooo

a week.

71

Chung

t6i dang

tim dai dien

han hang

eo kinh nghiern

han san
s(1

ph~m ky thust,

co kha nang giao tiep (~ moi t5ng ldp va co h6

rnai vu du\:Ic clurng minh.

We arc looking for (/ sales representative with experience in selling technical products, able to communicate at (/1/ levels and with a proven sales record. _] Te)i riit vui du'<.1cbic't qui cong ty dang tuy~n dung m9t nginti dai
dicn ban hang.

I \\las interested to learn that your company is now recruiting a sales


representative.

H~ I IH(':N CHO: stand in for


o T6i da . di';n cho Claire trong khi anh iiy di dt,t h(}i nghi () xa.

I stood in for Claire while he was away at the conference. D.t)..IVA


...J

s6 KHAN, THINH
cao muon

GIA: mass audience


ngu'oi t6i da xem hoac doc

Nha quang

e6 m()t hnjng

thong tin cUa rnlnh. Ong ta nham vao dai da so' khan, thinh gia,

The advertiser wants a maximum number of people to see or read his message. He aims at a mass audience. D~I LY THicH H(jP: suitable agent o Chung Wi dang tim mot dai Iy thieh hop dai dien cho chung toi. We are finding a suitable agent to represent us.

D~I LY TI~UNG
_j

Dai

Iy

GIAN: agent middleman

trung gian dan xep <.16 ngl(ili mua va ngu'ili han quail h~

huon ban vdi nhau.

...J

An agent middleman arranges for buyers and sellers to get together and conduct business . Dai 19 trung gian nhsn du'~1c m(H khoan 19 phi qua viec giup cho ngu'i'fi mua va ngu'('$i ban quan ht) vdi nhau. An agent middleman receives a fcc for bringing buyer and seller together.

72

n~1 SIl~~U THI: hypermarket o I-)~l sieu thi, hay sieu thi thfl t ldn, thnong d ngoa i thi tr1\ n. j llypermarkets, or vel)' large supermarkets. are usually outside towns. I)~I TV: overhaul o HI} da i tu bO may vi no dri bi hu, They overhauled the machinery as it was broken down. DAM PHAN: negotiation
o Sau nlnrng J~n dam phan dai, ho dil quye't dinh dong eii'a nha may. After long negotiations they have decided 10 close .fUW!7 the plant.

DAM BAO: assure, insure, secure o Chung t6i co thi dam bao vdi qui ong ding gia ca cua cluing toi
du{.fc tinh toan
_j

ky

luang nha't.

_j

We can assure you that our prices are most carefully calculated. Trong nhieu quoc gia cac chinh phu btl 10 cho cac nong dan d6 dam hao uu so' hrong thuc dU<Jc san xufit, In many countries the government subsidize the farmers in- order to insure thai enough Jood is produced. Cac cong ty co th€ dam ball ngudn v6n cho mlnh bang each phat
hanh trai phieu.

Corporations can secure capital hy issuing bonds.

DANG
o

XA Y D{jNG: under

construction

Toa nha nay v~n con dang xfly dung. The building is still under construction.

DANG: WOI'lh o Trong thuc

te'

l.000 do mil Ong d1l. ditu ur se dang gia 5.000 do vao

ngay hom nay. o

In real terms. the $1.000 you invested 'Would be worth $5,O()()today. Thuc st! co dang lieu mOL so' lien nhir the' van du an nay hay kMng? is it really worth spending so much money 011 this project?

73

DANG KE: considerable


• A?

Chung toi da kiern duoc lr;1i nhuan dang kti khi ban manh da't do.

We have made a considerable profit on the sale of that land.

DANG KHieR Lt: encouraging


D

Nhir toi da noi tnrdc,

kC't qua thu du'c;fc trong

narn nay rilt dang

khich l~.
A'i I said before, this year's results are very encouraging.

DANG TIN C! Y: reliable' D Nc'u mOt nhan vien khong dang tin e~y thl anh ta khong e6 ich l<,1i
gl cho ding ty. If (In employee isn't reliable, he's of no use to a company.

DANH DII~N:cable
D

NhU'dU'<;1c yeu du, chung toi danh di{:n cho qui Gng hom nay nhu sau. As requested we have cabled you today as follows.
Chung toi danh gia nhsn vien CUll. cluing toi IllQt narn IllQt l~n.

DANH GIA: appraise, evaluate


D :l J

We appraise our employees once a year.


Chring toi danh gia cac phi

t6n.

We evaluated the costs.


Sau khi dGi.
CJ

danh gia chirong trinh huan luyen, chiing toi da co vai thay

lifter evaluating our training programme, we made some changes. Nhfrng ngtfoi n(>p don xin viec se dtf<,1cdanh gia din ell theo kinh

nghiern va

ky

nang

cua ho.
regarding their

People who apply for the job will be evaluated experience and skills.

DANH GIA CAO: appreciate


D

Chung

toi 5C danh gia cao slf quan taI~ chu dao ciia qui 6ng den

nhirng chi d~n cua chting taL

We shall appreciate your careful attention to our instructions.

74

DANH THUfi: tax


U

Nhirngdang

t6 chirc khac

nhau du\1c danh thue' thee cac ki~u khac are taxed differently on their

nhau dua tren cac khoan I<;1i nhuan cua ho. The different forms of organization profits.

DAo T~O: train


:.J

Cac nhan vien .hru giii'

s6 sach

ke' toan thuCfng khong duc;1cdao tao

ky h((fng nhu cac nhan vien ke'tmin.


Bookkeepers usually do not have as much training as accountants .
.J

Nhirng coug nhan mdi du'<;1c cho tham du ml)t d<;1t dAo tao

tu~n vt: each v~n hanh may moe. New employees are given three weeks' training in the operation of the machinery.

Ie

trong ba

HAP UNG CAM KfT CVA AI: meet one's commitment CJ l Io se phiii dd'y manh san xu!t de dap rmg nhirng cam ke't cua
mlnh. They will have to step up production commitments. in order to meet their

DAP UNG MOT NHU CAV: meet a demand CJ I-)ap l1'ng nhu cAu nay, chung toi da dira 3 ehie'e tau vao hoat d~ng
ddu d~n. To meet this demand. operation. we have brought 3 ships into regular

HAP ONG NHV CAV KHAN THI~T: satisfy the desires and needs ...I Hien co sKn nhieu loai xe hoi khac nhau nhhm dap l1'ng nhu cAu khli'n thie't eua th] truong.
Several different types of automobiles are available to satisfy the desires and needs of the marketplace.

75

HAP (fNG
o
(;ng.

CAU CVA AI: meet someone's requirement Chung Wi co nhi6u hang d~"lrO' de dar irng nhfrng yeu du cua qUI
We hold large stocks to meet your requirements.

y:Ru

HOm nay chung u;j g~i dC"n qui ~ng mOt loat cac m3t hang gia thil'p hl111 vA hy vong mI}. vAi ll1~t hang sc dar l1'ng yeu du ella qui ang.
We are sending you today (/ range 0/ lower priced articles and hope that some of these will meet your requirement,

.);)'1' ntf(Jc: accomplish, achieve c Cang ty dil d~1du',1c I11I,1C lieu efta mlnh. The company accomplished its target. C SIf tAng 1u'l1ngSHU nay tuy vao kl!t qua dl,itdU'~1c, Further salary increases are tied to the results achieved.

J)~T HleU QUA: drecllve, efficient


.J

Vj~c quang cao tren bao chi khong phai Iii each d~t hi~u qua trong

viCe ban may bay,


.J

Advertising in newspapers is nor an effective way oj selling aircraft, Cach san xuil't thi6't b] gla dung d~t hi~u qua cao nh!t la sit dung d~n m(ll day chuyen sitn xu! r. The most efflclent W(lY 10 produce appliances is by using an assembly line,

J)J)C TiNH: features, characteristics :.J NbAn vlen chAo hang sa trlnh bay mOt vl\i d~c tinh ella loai may vi tlnh meJi.
The! salesperson will demonstrate some of the features oj the nell'

computer.
[J

L()l,'IiAZ120 mdl co nhj~u d~e tlnh mdi. The new AZ120 includes a number 0/ new features,

J-'u'I,1c san xu!t t~j thi61 k~ t61 nha't.


Manufactured features.

Y.

san ph~m nily cho lha'y du'(,1C cac d~c tinh


displays the Jinest design

in Italy, this product

76

.J

cho hie't C(Hlg dung cua san phl1'm do. The sales filaj! explains the characteristics oj the product and show.'! how it works.

Nhiln vieu han hang ghH thlch v~ cac d~c tlnh cua san phA'm vA

HAN G K Y: register c 'l'nrdc khi ban h~t dAu kinh doanh, ban cAn pHi dAng ty cua mlnh,

ky cho

c8ng

Before you can start trading you need to register your company. DAT: expensive CJ Cluing t<li hoi ngac nhien khi qui tlng nghl rAng gi~ cua m~t hAng
nay qua d~t.

We (Ire rather surprised that you think the price of this article is too expensive.

n4.T LAM:
.J

custom-made MOt ngu'('1i kh8 gia mdi co thi kham n6i vi~c d~t may

ao qudn.

A wealthy person can afford to have custom-made clothes.

l)~T PH()NG TRUOC: reserve a room c Tl\i muo'n d~t 1 phong tru'de vdi l~n lA Christensen. /' d like to reserve (I room under the name of Christensen.

H;)_T
o

co sty: base
tai day
dl(l.1c ~ nam.

(,fing ty da d~l cd stf

The company has been based here for jive years.

D~T HANG: order, place an order o Hang chung tl\i d~t vao ugAy 30 thang 3 dling Ie phai dU'(jC glee vito thang f(k
The goods \\Ie ordered on March 30 should have been delivered (shipped) last month. Ne'u emg d~1 hang hay gW. thl 1\l1g st cll hang viw cu6i thling 3. ~l ou order now. you will have the goods by the end of Mttrt'h. y

77

Cluing toj se gl1i chirng tii' tham khao thirong mai va ngan hang ne'u chang toi d~l hang. We shall give the bank and trade references if we place an order.

H~T HANG THif: make a trial order D Chung toi mudn d~t thit mQt bOo We'd like to make a trial order oj one set. D~I' V Ao MAT DOC GIA: catch the reader's eye D r)i~u d~u tien mA muc quAng can phai lam IA d~p vao mAt dQc gi:L The first thing an ad must do is to catch the reader's eye.

DAT DAI:hmd
.J

1-)8"t dai am chi den cac ngudn nguyen v~t lieu dn thiet cho cong viec san xu8't. Land refers fO the sources of raw materials needed for production.

DA'f XA Y DtJNG: site D Chung toi cam thKy cac giarn d6c hoan toan chua hi~u dtt<;fc la 1113nh uKt xay dung do khong thich IU;1Pnhir the nao. We feel that the directors have completely failed to understand how unsuitable the site is.

uA U CO: speculate
c c

()ng ta dau co v~ d8't dai, He speculated in land. Ong ta dAu co vao thi trttlYng cht1'ng khoan, Ile speculated on the stock market.

HA U Tli:
.J

Invest
kha nang phan tich cac phuon]; lh((c thu

'l'oi d,

nMr, chi tieu va d~u

.J

Itt. I have the ability to analyze the lI'oys that money is earned. spent and invested . Cac vi giarn d6c dung nhfrng ban ke khai tAi chinh khi qllyC"t dinh each tlnlc d~lI tu v6n lieng cua ho,

78

Managers capital.

use financial statements

when deciding

how to invest/heir

BAY M~NH: promote


o Tci du dinh vieng tham Nhat d0 dily 111':1nhviec xua't khii'u cac mAu hang mdi cua chiing toi,
I plan to visit Japan to promote the export oj our nell' models.

HE D(>A: threaten CClOg ty bi de doa kien tung vi vi ph ':I III h(,1P d6ng.
The firm \Vas threatened with litigation for breach of contract.

HEM L~I L<.11 HU~N: profitable N .J Tat cac co sij kinh doanh dn phai ghi lai cac khoan giao dich vt; tai chinh d€ xem co dem Iai l<,1i huan hay khong, n

ca

All businesses whether


, Jt

need to record financial

transactions

in order

10

know

or not they
A

are profitable.

:.J

HEN DAU HOI: kerosene lantern Bong den di~n dll khien cho den dfiu hoi trd nell 16i thoi.
The electric light bulb made kerosene lanterns obsolete.

BE AN:
o

project '('oi hy vong d~ an tiep tuc dtroc tlurc hien trbi chay nlnr cho den hay gi<'l. I hope the project continues to run (IS smoothly as it has so far.

Bt~ AN
o

H(JP TAC LIEN DOANH: joint venture project Chung tCli da ky trcn lO dO an IH}p lac lien doanh vdi I<~;ngs6 vO'n
la 2

Ii dn la

My.

We hove signed
Jt

over j() joint

venture

projects

with (In aggregate

capital oj 2 billion US dollars.

HE NGHf: make one's OlTl'.·S, recommend o Sau khi 1:11911 du'<,1cnhicu nha cung ling, hay mtli ho ncu d0 nghi.
Having selected a number of suppliers. invite them
/0

make their oJJers.

79

..J

Mac du baa hifm dan d~ nghi.

thl khong

b~t buoc, nlurng chung

lui v~n manh

Although insurance is optional, we strongly recommend it.

I)i~xukr:
..J

gene.-ate d({c dua vao thong

Cac vi giam

tin do may vi tinh d~ xuflt dd ra on computer generated

nhieu quyet dinh,

Managers base many of their decisions information. D~ XVdNG: initiate


::l

Nguili clui doanh

nghiep

d~ xudng

ra hoat dong kinh doanh lieno c-

bhng

each phtli hop cac yell ttl dil't dai ,. lao dono va von d0 b~t d~u . e mOt dJllg vice kinh doanh mdi. The entrepreneur initiates business activity by bringing together land. labor, and capital to begin a new business venture.

HE BAN: 1'01' sale _J (,iii <.:it cua m(Jt loai san phii'm se dUQc quye't dinh b~ng
san phffm slln co df ban va nhu du
dung.

,,'

S(") hrong khffn thie't cua ngul1i lieu

The price of a product will he determined hy the quantity available for sale and the desire of the consumer.

BE BAN VAo THANG


o

TdI: for next month's sales

VI hang dl(\,ie dn d0 ban vao thang tdi, nen cluing loi bay gil" phai
thuc giuc giao hang cho chung t6i ngay.

As the goods (Ire wanted for next month's soles we must now insist on immediate delivery (shipment) of our order.

l>l~AI niNH U(£U: at one's disposal


o Chung tCii da d0 cap vil'n d6 nay vdi Buu t-)it;ll n1i va xin qUI ong eli giu hang la i d0 chung Wi dinh li';u cho dc'n khi qui 6ng dli<.1ctin ella cluing t(li. We hove taken the matter til) with the Post OJjiu.: and would ask you tv hold the goods at our disposal until you hearfrom us.

80

nf.:N:
o

arrive

HAng dll de'n vao ngay horn nay.

The goods have arrived today. Dt:N KY H.1.N: fall due o Vi9c thanh loan se dC'n ky han vao thu bay. Payment will fall due on Saturday. DEN nO: make up o Xin qui ong vui long den btl thiet hai eho chring lfli. Please make up for the loss we suffered. HI CHBcH
o

I~A NGOAI VAN DE: go off on a tangent

'l'ai sao anh Why doesn't tangent,

Ky khong bam lKy trong di~m? Anh Ky Iuon luon di


he stick to the point? He's always going off on a

chech fa ngoai vAn de.

nIA LASER: laser discs o Dla laser dli khien eho bang video thanh 1M thai. Laser discs (Ire making video tapes obsolescent.

DlA nV: geographic


U

Vi bao chi thu'Cfng lei nhii'ng doanh nghiep () dja plurong nen viec quang cao tren baa co Ih€ nhhm van nhfrng khu vue dia du nan do. Since newspapers are usually local enterprises, ncwspapcr advertising can be aimed at certain geographic areas.
~

nfA HIhM: location


..J

Th] tn(<'Ing thirc phA'm la dia di~m di~n fa vice mua ban tlurc phii'm. The grocery market is the location where the buying and selling of food takes place. M()t dja di0m tnrng hay t61 co the lhuyC't phuc 11191khach mua S~111 m()t 1110nhang tien dung nan do. hang

BfA l>1~M TRVNG nAy: display location


..J

81

A good display location can persuade a customer to purchase certain convenience product.

DIA PHUONG: local D ABC. cong ty rna san xua't cac ph~n nay. vita mdi d6ng cU'a van phong dja phirong ella mlnh, ABC. which produces these parts, has just closed its local office. D Chung t6i da tung mua hang til' mot nha cung ung dia phuong. We used to buy from a local supplier. D HI? tMt su lam an fa't thuan ldi tit khi ho quye"t dinh quang cao tren truyen hlnh dia plnrong. They've been doing really good business since they decided to advertise on local television. u

BJA THE: geographical location Singapore c6 mot lqi di~m trong cong viec ngoai thuong nM vao
dia the' ella rnlnh, Singapore has an advantage in international geographical location. trade because of its

DIEM: point
D

Gia c6 phieu da ha vao tnta horn qua, tit 40 xudng 3.648 di~m. Stocks took a nose dive yesterday afternoon, falling ';'0 points to 3.15-/.8.

DIEM nAN Lit: retail outlet o Cac diGm han Ie g<')m eric sieu thi, cU'a hang tc5ng hop va clla hang
ban ha gia. Retail outlets include supermarkets. department stores, and discount stores.

DIEM BAO HOA: saturation


o

point

Thi tnntng da dat dSn di~m bao hoa VI v~y chung ta

dn t~p trung

tim san ph~m mol

82

The market has reached the saturation concentrate on finding new products.

point

so we need

10

DIfM CHINH: main point o Eli toi lu'c;le lai cac di~m chinh. Tha nhflt la ... Let me just go over the main points again. Firstly ... DIEM HOA VON: breakeven
o

point

Chung ta da dat de'n di€m hoa v6n tu khi nao? Ne'u nhu trong yang sau thang

When did we reach the breakeven point? rna chring ta khong dat den di€m hoa v6n, cluing ta se phai hoi muon them v6n yay ngan hang. In case we don't reach the breakeven point within six months. we will have to ask for another bank loan .

•)lf~M Mi}NH: strengths o Ong a'y d~ nghi chung t01 nen li~t ke nhtrng di€m manh va di€rn yeu cua mlnh, lie recommended that we list our strengths and weaknesses. DIJtN THO.4I: phone o NEu di¢n thoai cua t6i reo, xin vui long nghe h9 tai nhe? If my phone rings. could )'OU take the call for me?

I:)I(~ TiN: telegram N


o Chung tl)i da nhan
dl(<jC

dien tin cua qui ong vao ngay 30 thang 3.

We acknowlege your telegram of March 30.

nIf~u CHiNH
'..1

Li}I: adapt Toa xe li'ta eli nay du'<;1edi~u chinh lai cho thich hop d€ lam 111(1t

nha hang.
This old railroad car was adapted for use as a restaurant. D
I.J

lE U CHiNH
Day chuyen

L~ I MAY

Moe:

retool

san xua't bi ngung tr~ trong We cong ty di~u ehinh lai

may moe.

83

The assemblv

line is shut down while the company

retools,

1-)111 U HANH: handle o Tfli thich each tlnrc anh a'y dieu hanh d()i ngu ella 1111nh,
J like The IVay he handles his team,

DIJ.:U KHOAN: terms


o
Chung tlli rat titfc phai bao cho qui vi Iii chung toi khong th0thay

dl~i nhii'ng di0u khoan hop d6ng m()l khi d hai ben
We regret to inform you that we ore unable the contract o o lie anatvzed
Sl,t

da

ky kC't.
the Terms of

/0

change

once it has been signed by both parties. the terms of the contract before signing khoan it.

()ng ta phan Hell nhirng di~u khoan trong IH,1p d6ng truck khi ky, {)ng ta 11m each giai quyet m(\t lie

s6 dieu

trong hop d(')ng vdi with suspicion and

da nghi va r6i khudc ti'! khong ky. tackled some o] the terms of the contract
to sign it.

declined
f) 1I1LJ

KHOAN THANH ToA N: payment terms


thanh roan: terms;

Cluing ta da nha't tri v0 di0u khoan d1n han bac v0 tMj gian. We are in agreement discuss the timing. over

bay gilf cluing ta


now 1\Ie need
10

the payment

HIt.: LJ KHOAN TI~QNG TA I: arbltratlon


.J

clause
clause.

Cit hai ben se rang hu(\e vdi nhau b{)i di0u khoan trong tai, Both parties
~ A

shalf he bound by the arbitration

I-)II~LJ KII.~N: terms


..J

Xin hay thong bao cho chung t()i hi0t Iii qui ong ell lh0 chip nhryn dl111 d~t hang ciia cluing tt)! vdi nlnrng di011 kicn IHIY hay khOng.
Please inform us whether you ran cucc pt our order on these terms,
"' A , _

I-)IEU KIIiN nAN HANG: terms of salt.'


o Chung It'li mudn hic"t di0u kien han hang cua fmg,
We would like to know your terms of sale,

84

UII1u KII~N LAM VI(~C: working conditions, conditions of employment o No i lh~t, chung toi it nhan du\1c y kicn phan nan v6 di611 ki~n lam vice cua cluing tCli. To be honest, we receive fell' complaints about our working conditions. o NgL(l'fi ((ng vien chua muon n(lp ddn cho Wi khi hiEt them v~ noi va diell kit';n lam vice, The applicant does not want 10 apply until he knows more about the location and conditions of employment . HIE U KU£N NGAM: implications u Then y Wi, cluing ta khong nen lao van thoa l(k dai han trudc khi xcm xet nhirng di6u kii;n ngihn. In my opinion we shouldn't rush into a long-term agreement before considering the implications. l>II~:U KI~:N TAl CHiNH vuxc M~NH: sound financial condition ..J Cac c()ng ty co tiC'ng Him th~t to't va co di611 kicn tfti chinh "ling 1111:111h co lh0 dira ra liii suAt thAp tren cac trai phieu ella ho hon cac coug ty khac. Companies that have excellent reputations and a sound financial condition can offer lower interest rates on their bonds than can other companies. ~ '" ,," HIE U KlI.~N THAU CHI: overdraft facilities o Chung toi muon gia han di011 kit;n thflu chi. We would like to extend our overdraft facilities.
.:. A ~

HIE U KI(~N
o

TlEN QUVj[T: prerequisite

BAng cKp v0 tAi chinh hoac kG' roan la di0u kiOn lien 4uyC't dfli vdi
ngh0 ngan hang. A degree in finance or accounting is a necessary prerequisite for a career in banking.

85

1:1

('6 kien tlurc t61 v~ v~t


('I nganh hang khong,

19 1a dieu kien ticn quyC't

d6i vdi cong viec

A good background in physics is a prerequisite for a job in aviation. D I.~ U L(~: regula lion Nhii'ng chiec xe nay co phil hop vdi di0u 1<;an toan mdi khong? Do these cars conform to the nell' safety regulations! 1:1 Nhitng di011 19 nay khong th6 du'<;fc ap dung khi co it hon 10 nhan
vien.

1:1

The regulations are not applicable when there were fewer Than 10 employees.

BrEU PHOI: coordinate,


o

..I

coordination May tinh co thli du'<_fc sl't dung d<Sdi011 ph6'i kh6i 1u'<.1ngsan xua't vdi kh0i lu<ing han. Computers can be used 10 coordinate production volume with sales volume . Cong viec dieu ph6'i trong phmrng thirc san xuKt lien tuc dn thie't hon trong phuong thrrc san xuKI gian doan. Coordination is more necessary in continuous production than in intermittent production.
cua chung

DiNH K]~M THEO DAY: enclose 1:1 Chung loi xin dinh kern theo day bang gia mila dong toi. We enclose our winter price list. DINH CONG: strike 1:1 Slf cham tr& la do dlnh ding. The delay is due /0 a strike. BINH GIA: quote, appraise, price o Gia ca ong, dinh cho chung toi hdi cao. The prices you quoted us are a little high.

86

H9 da cho dinh gia micng dat u& biGt nen han no vdi gia bao nhieu.

They had their land appraised 10 give them an idea of what price to sell itfor. Nhfrng m~t hang nay dircc dinh gia tu 500 uGn 700 do la My. These articles are priced at from 500 to 70() liS dollars.
Luong din ban Ei 15.000 bang m{lt nam nhung nGli ban vu\H djnh nnrc ella cong

DJNH MUC: target


o

ty cl~ ra, thl

co the

len aGn 40.000 bang.

The basic salary is £l5,()()() p.a. hUI if sales exceed the target set by the finn. it could rise to as much as £.fO.OOO.
DOA.N D~I
t:l

Doan dai bi6u

BI11u: deputation £)uc clit duoc

giam

uSc

chao cl6n tai phi tru'tJng.

The deputation from Germany lVere greeted at the airport hy the director. nOAN NGO~I GIAO THVCING M~I: trade mission Nhirng chuong trlnh cua chinh phli giup do cac cong ty Kuilt khftu b~ng each thitt l~p cac doan ngoai giao thuong mai. Government programs help companies export by establishing trade missions.
T6i nghl 1ft toi khong th6

_J

HOI DVOC TIEN NO: cover the money


o

aoi duoc

ti~n no.

J don't think J can recover the money.

DOl HOI KINH PHI: entail expenses o Xay dung them nha may se doi hoi kinh phi. Building more plants will entail expenses nONG CHAI: bottle (\1 Sl~dllng chai nay dit ell giily phep do cong ty Coca-Cola cap d~ dong chai va phan ph6'i Coca.

_j

87

This bottler has obtained a license from Coco-Co/a Inc.. to bottle and distribute Coke.

nONG eVA: shut down, lockout


D

Nam ngoa i ho dong etta nha may 3 tu9n va moi ngu('fi <iii phai nghi
phep cling m{)1 hie.

Last year they shut down the [ac to rv for three weeks and everybody had to rake their vacation at the sallie time. Cae ()ng chu thir dong elta nha may d0 cp nhan vien nhfin nhtrng
dil~u kien cua ho. HIe employers

tried a lockout to force the staf] to accept their terms.

I:J

Do don liZI! hang ngay cang it. cluing Wi du dinh se dong cira nhi! may vito tha ng 6 Wi.

Due tofalling orders. we intend

TO

shut down the factory next June.

I-)(}N(; DAU: mark I:J Xin hay dong da'u thco dung cac chi d~n cua cluing t{li. Please mark in strict accordance with our instructions. I:J Nhirng chi dAn chi tiCI lien quan d0'l1 dong da'u va sf; se duoc gi~j
dCn sau.

Detailed instructions regarding marks and numbers will [ollow. n()NG G()P: contribute o ('ac c{)ng nhan dli~fc YClI diu dllllg g(lp ti0n qlly chung cho cac hO',11d(lllg xii h0i.
nil: workers
lI'£'re

asked

10

contribute

(l

general [und for social

activities.
o ('{)

ay lh'ng

g{IP nhicu li011 cho vice nghicn


(I

crru.

She contributed
u Vice

lot ojmoncy to research.

J)(}NG TIIlJ~: : payment of duly


Lh'lllg

thue cll 1I1{ dlMc hoan lai cho den khi rmg si\n sang IflY

hang fa khoi kho hiii quan. PUYIllC/II (l duty may he dcffcrrcd until you ore read" to lake the goods our of bonds.

88

ub BAO
o Day

HO: protective

clothing

la khu vue nguy hi6m, Cong nhfln khong c6 di'~ bao hO khong

t!tf(_k vao khu vue nay,

This is a danger area. Employees lIlay nor enter this area without protective clothing,

1)6 J)~C:
o

furniture thie'! cho mot xi nghiep needed


/0

Thie't hj g{)m co may moe va (hi dac dn


hoa t dong. factory

Equipment consists of machines and furniture operate.

make

(1

ut) H~C LAP nt5.T


.J

1-)[\ dac, d& dac Uip d~t c6 dinh, va cac to a nha Iii nhirng rich san c6
dinh. Cae mon tich san co dinh tlnnrng khong thE! xc dich dli(,fc. Furniture. fixtures, and buildings are fixed assets. Fixed

co DINH: fixture

assets

generally cannot be moved

no THI: graph
('em" viec khuyen mid Hi nhlun lii.n" mac han dt)C lap v(li s6 CUll" e . e. . e va gia d rna tren m()t d0 thj no sc dintc hi0u di~n hang mClt net thay dcii trcn dli('$ng cong vC:du. Promotion attempts 10 increase sales independently of supply and price, which will he shown Oil a graph (IS {/ shift in the demand
curve.

n6c
.J

e<)NG PHAN xu'dNG:

shop foreman
chill tnich nhicm .

Vi. dtlc conee phan san xual.

xlidn

u c.

v0

vi0.'c len lich

trlnh

The shop foreman is responsible for scheduling.

n<)c
o

QUYI1N: sole Oug la la nha phfln ph6i dQc quycn trong khu vue nay. VI v~y cluing loj buoc phiii mua cua ong ta.

89

He's the sole distributor in this area, so we're Jorced to buy from him. DOl CHUT: slightly o Chi phi nguyen v~t lieu giam doi clnit trong narn qua. Raw material costs have fallen slightly over The last year.

DOl TAC: partner


':..I

Ngu'C1i nay dang di tim ngu'CJi doi lac de lien doanh khai thac d~u. This individual is seeking partners Jar a joint venture in gas exploration. NC'u chung ta muon tang thi ph~n thl cluing ta phai nhii' cho khach hang dung clui Him de'n san phifm cua cong ty d6i thii eiia chung
lao

061 THlJ: competitor; rival


:.J

increase market share, we have to lure customers away [rom our competitor's product.
want
/0

If we

o Cae cong ty Iuon luon c() nhitng d6i mdi di co

t1U

th6 d6i vdi

nhii'ng doi Ihll canh tranh cua minh. Companies are always innovating so they can have 'an advantage over their competitors.

o Cluing hii c6 th<1 d~ nghi mQI gia d~c bict thflp hon
cluing tbi 10%.

d6i thu eua

We can offer a special price 10% lower than our competitor. ('emil ty 10 I~no la d6i thii cua ho sc dira ra dich vu mi~n phi. e e . .. The ('ompany was worried its rival would offer free servicing.
Chung loi d1l nghien cuu ra'1 nhieu dti baa dam vil)c quang cao se thu hut dung doi nrong khan gi3.

nOI TU<jNG KHAN GIA: target audience


o

We did a 101 of research

To

ensure that the advertisement

would

appeal to the target audience.

90

D61: change, convert o


'.J

Toi dn d6i nhirng d~ng do la nay de la'y nhtrng dGng Mac I-)uc. 1 need
10

change these dollars for deutsche marks.

so' dong qulln cluing dang d6i dGng dO la sang dGng Mac I-)uc va chinh phi't Due d1l b~t d~u mua d6ng do la nham 6n dinh lai ghi tri
cua no. Large numbers of people were converting dollars to dcutsche marks and the German government began purchasing dollars in order to
stabilize

its value.

Chung tui san sang d6i no Iffy mot cai mdi.


We shalf gladly change it for a nell' one.

H<>I L~I: exchange


Q

Chung H,i chi d6i lai hang neu ong co

bien nhan,

We only exchange goods if you produce a receipt.

D61 Mdl: innovative


.J

II(_)eli mi)t phintng thiic quan 19 d6i mdi

nl:~ll1 cai thien nang sua't.

They have an innovative method oj management which has resulted in improved productivity. HONG NGHI(tP:
Q

colleague
l) cac bi?

TOi co

lien M vdi dGng nghiep

ph~n khric,

I had contacts with colleagues in other departments.

DONG NHAT: uniform

Ta't cit cac bO phan dc!u d(~nu nh5.· di0u d6 co nchla la chunco. y het •• 0' 0 nhu nhau va cilng cung nhftng loai dung Cl,I va may moe co tl10 dlt<f(: str dunee.de che' lao va I~p nip chuna, . , e Alf the parts are uniform; that means they are all exactly the same
and the same tools and machines can he used to produce assemble them. and

91

DO
~

HAO TON: economical


Khi cong viec san xuilt gia tang thl lien tuc se tn'f nen d<J han t6n hon,

sa dung

phuong

thirc si'm xuflt

As production increases, it will become more economical continuous production,

to use

DOl: model
...J

Viec san xliat cac chiec thang 7 narn ll)~n.

xe hoi d<'fi 198:2

da

b~t

dh

vao ngay

Production of 1982 model cars began on July 1. 1981. BON D~T HANG: order o Don d~t hang cua qui ong se du'(.1c thirc hi~n dung ngay thang qui
dinh.

Your order will he completed by the stipulated date. DON D~T HANG DAU TIf~N: first order o Vi day Ia don d~t hang dl1u tien, chung toi goi kern h6i phieu ngfln
hang $10.000.

As this is our first order, we enclose hank draft for $10,000. -, , ~ J)<iN 1->;)..'1' HA NG KHA NHIEU: substantial order u NC:u m~1i hang cua qui ong hap d!in, chuug toi sc gt1i cho qui ong m(lt don d~l hang kha nhieu. if your qualities are attractive. we shall send you a substantial order . .J N6u hang ella qui ong lam cluing toi thea man, chting toi c6 tht; sc glfi nhirng dctn d~t hang kha nhieu. If your goods are satisfactory we /1111)' he able to place substantial orders.
l)(iN

H~T HANG TI{ONG TUeiNG LAI: future order nat elf don d(lt hang nan trong nnrng lai dlfl,1c qUI i'ing gili d6n cung sc du'(,fe XCI1l xet elm dan dn lh~ 11 nha't.

92

/vivfuture The greatest

order which you may place with us will be handled care and attention.

with

BON l>~T HANG


o Chung toi mong hrong ldn.

SO Llf<jNG L<~N:bulk order

rftng ong siS giam 5% do'i vdi dun d~t hang s6

We trust that you will grant us a 5% reduction [or hulk orders

n<iN n~T HANG THU: trial order


o NC'u di0u kicn cua qui ong co th0' canh tranh, chung t6i ell th~ d{lt hang thlt.

Ifyour terms arc competitive,


o Chung

\lie may place a trial order.

nON f)~T HANG TIfp THEO: further order

l11a

toi hy v(,mg nhfin dINe dun d~t hang lie'p thea cua qui Ong cluing Wi s0 Ilion ILIOn xem xet ky Mlng nilal.
vourfurthcr orders which shall always have our

We hope to receive best alien/ion.

J)eiN I-)~T HANG TlieiNG TV: repeat order o NC'u hang ella qui Cmg lhi',a man, cluing teli hy vong siS g()j nlurng
ditn dat hang llfdng tu', lfvour goods are satisfactory.
l1'e hope 10 place repeat orders.

.J

BON nll::U: routine 131111\'i~c trcn day chuycn san xuat dtli khi C(l lh0' rflt Iii nharn chan. Cae cong nhan lam y h~t m()t ctlllg viec trong X ti[!'ng d(hg hi) lIloi ngay. ~)() lit m(H cong vice rat lit don dicu.
Working workers on an assemlv perform line sometimes can be ve/'~' boring. The
VCt)'

the same joh JiN' eight hours IWI' dav. II is

routine work,

U(1N G li\.: unit price, unit price value .J (\')ng ty <:6 th(; clurug 1(') muc ti0n hoa h<1ng pha i lr;1 cho nhfi n vicn chao hflllg lit lurp Jy b{ii \'1 drrn gill. cua mon hang ra'i cao, Clni ng ta

93

co thE clurng t{') viec phai tra cho mot nguoi 100 do la a0 ban m9t mon san ph~11l tri gia 1.000 ae la la hop IY. 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 C/ person $100 to sell a product worth $1,000. Xe hdi co dun gia cao. liang nude ngot gia i khat co ddn ght thap. MOt chiec xe hoi mua 11; gia rKt nhi6u ti0n. M()t 100 mrdc ngot thl
tuUng d()i khong di\t

ti0n.

Automobiles have a high unit price value. Soft drinks have a 10\11 unit value. One car costs a lot of money. One soft drink is relatively inexpensive.

DaN PHi: unit cost


Khi dcm chia tdog chi phi hoat

...I

hAng dinrc n XlIftt thl cluing ta co the' dinh When the total cost of operating the factory number of items produced, we can determine Phuong thirc san xuKt lien t~IC tlumng lam
xuong.

sa

dOng cua nM may eho t6ng s6 mon


du<;fc khoan don phi. is divided by the total the unit cost. eho khoan don phi ha

.:.J

Continuous p"oduction usually results in lower unit cost. Clnine l(ii co th6 ha. thAp don phi bAnG each dung cac nguyen t ~. 0 v~ t lieu it d~ t tien hon. Wc can lower the unit COST hy using less expensive rail' materials.

su

D(iN VI TIEN
'...I

TR DANG r.uu
V1 li6n t9

HANH: legal tender


dang luu hanh tai Hoa

1:)6ng

do

la Iii don

Ky.

The dollar is legal tender in The United States. t)(iN VI


...I

Processing Unit) I-)cln vi Xli ly (rung tam trong cong ty nay thl qua nht, 11611 khong thO' xli' Iy nC;i sC) Iu\1ng dii' lieu a'y. The CPU in this firm is too small for the amount of data to he

xu LV TI{UNG TAM: CPU (Central

proc ·essed.

94

BaN XIN DA DUQC EHtN VAo: completed form


c T6i xin dinh kern theo m.,t tim chi phi!u 20 dO vA ddn xin di du'~c
dj~n vao. I enclose a check for $20 and the completed form.

DQT G{lI HANG: consignment


c Chungt6i ki~m tra m5i d~t gCfihangm"i rit c'n tMn.
We check each new consignment very carefully.

D<;1TV~N DONG QUANG CAO: advertising campaign


o
o(,1t

Cong ty rll'<;1uia Miller df gia tang du'gc thj phjn cua he bhng m~t b v~n dQng quang c40.
increased its market share with an

Miller Brewing Company advertising campaign.

DU DI~U KIttN: ei\gible


c

, Ntu 6ng thanh toAn trong vong 7 ngay, Ong s~ c6 du di~u ki~n d~ du'~c ehi6t khlu. if you pay within seven days you will 'be eligible for a discount.

DU KuA NANG: quality ::J M~t ngu'Cfico du kM nang girr m.,t cong vi~c trong chinh phil can
ell' vao s6 di~m mA anh ta df dat dU'gc trong chinh.

ky

thi cua ngAnh dAn

A person can qualify for a government job on the basis of his score on the civil service examination.

DUNG HJ::N: punctual


c Chung t6i yeu cju giao hang dung hen. We require punctual shipment.

DUNG M6T: in style

u NhO'ng ngu'(Ji mud'n mac qudn ao theo dung md't thl m3i nlm phii
mua s~m qujn ao mdi, People who want to wear clothes which are in style must purchase new clothes each year.

96

DUNG val: equal (up) to


[J

Chung t6i ngac nhien khi qui 6ns n6i rhng hang cua cluing t6i kh6ng dung v"i hang mAu. We are surprised that you say that our goods are not equal (up) to sample.

Dulh: expel
[J

Anh ta bi 4u6i vl lam vi~c kern hieu qua.


He was expelled because of his poor work.

DlJA GIA: offer a price [J Gia eft rnA Ong 41.1'a thl cao hon nhi~u so vdi sll U'dc tinh cua ra
cMngtOi. The price you offer is much higher than our estimate.

DUA RA: put forward [J HQ du'a ra nhtrng leJid~ ngh] khac nhau nhung khong c6 l(Ji nao c6 th~ du'cjc chlp thu~n.
They putforward various suggestions but none was acceptable.

DUA VAo HO~T DONG: be in operation IJ Nhtlng chifc may nay sc dU'(,fcdira vao hoat d0ng vao tuAn tdi. The machines will be in operation next week. DUA vAo SAN XUAT: be In production [J MAu mdi se dU'<;1c ira vao san xua't trong 3 thang nlra. d
The new model should be in production in three months.

DU<;1C AI CHAP THU!N: meet with someone's approval


IJ

Hem nay chung tOi gl1i dC'n qui ong mQt loat cac m~t hang gia tha'p hon vA hy vong ml)l vAi m~t hang se d1.1'~1c Ong chKp thuan, qui
We are sending you today a range of lower priced articles and hope that some of these will meet with your approval

96

DUC}CBAo Hll1M HoAN ToAN: have full cover


(J

Hang h6a phRi dU'\fCbAo hl~m hoan toan cho d~ khi du'\fCchA'tlen tAu.
The goods are to have full cover until loaded.

DU«;1CCAN Mc)T CACH CAP BACH: urgently needed


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Vl hang dU'\fc c4n mOt each c«'p bach, chang tOi y~u c!u qui Ong giao hang ngay khong du'<;1c h~m tr~. c
As the goods are urgently needed we must ask you to despatch them without further delay.

DUc,1CCHiNH PHi; TAl TRO: government-subsidized


o

Cac cong ty thep cua Hoa Ky d! bu¢c t¢i cOng ty thep dU'<;1chinh c phu tAi trc cua Anh quo'c v~ vi~c ban h;:t gia thep xutt khlu tren thi tnnrng Hoa Ky. British

American steel companies accused government-subsidized Steel of dumping steel on the United States market.

DUC}C

su

orcr

THI¢U CVA AI: have an introduction

from

someone (J TOi du'c;1c gic3ithl~u cua ceng ty trach nhiern ht1'uhan Global Tool. s1,l'
I have an introduction from the Global Tool Co. Ltd.

DU<}C THANG TH11~NG: receive the promotion


o

Vj giarn d6c c6 th~ quye't dinh ai IA ngU'CYi du'\fC thang thu'~ng. se


The manager can decide who will receive the promotion.

DUQC TRA LUONG CAO: wen-paid


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Anh ta d1l nh~n cOng vi~c b~i vi n6 du'Qc tra hrong cao vil c6 tri~n
vong ttft. He accepted prospects. the job because it was well-paid and had good

DUc,1CUA CHUc)NG: popular


(J

San phifm mc3i cua chang ta dll chirng

Ky.

to rlt

dU'c;1C 'achuong CJ Hoa U

Our new products have proved very popular in the USA.

97

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DUONG eONG eVA NIIANH e.tu: demand curve t)u'~ng cong cua nhanh c!u di!n ta m6i quan M gitl'a gia ca vl sO' ht~ng cAnd6'n.
The demand curve expresses the relationship between price and the quantity demanded.

D(fNG DAU: head Peter Jones, ngu'~i dang diu phong nghien crru vA phat tri~n, c6 th~ tra l~i cau hoi d6. Peter Jones, who heads the R&D department, will be able to answer that question.

98

G
G~CH LAT N~N NHA: floor tile
o Chung t6i siLO xu8"tcac loai gach h11n~n nha. We produce all kinds oj floor tiles.

G~P

R61: be in trouble Dang ta phU nh~n vi~c cong ty dang Mp r~c r6i. He denied that the company was in trouble.
GAP 001: double o San phffm lam ra hien nay gap doi san phffm lam ra each day 2 nam. Production is double what it was 2 years ago.
~ A

RAC

GAY AP
o

r.uc vm.

place pressures on

Ngti(Ji SITdung lao dQng bj cam gay lip hrc v~ kinh te hoac nhirng lip hrc khac d6i vdi ngtiCJi lao dQng nham can tr(f ho tham gia vao cac hoat d(lng eua hiep hoi. An employer is prohibited from placing economic or other pressures on employees to prevent their participation in union activities. Gay tlfl,fng t6t khi Mp khach hang la di~u quan trong, It's important to make a good impression when meeting clients. Nh~c de'n kinh nghiem va bang cap cua ban c6 th~ gay chii y, nhung di~u nay khOng dn thiet va co the khong c6 Ich l<ji gl. /t is possible that mentioning your experience and qualifications may arouse interest. but this is nor needed and may not be helpful.

GA Y AN 1'U(1NG 1'61': make a good impression


o

an

GA Y CUU
o

Y: arouse

interest

99

GA Y TAC DONG: influence o Cluing toi phai gay tac dQng dGn khach hang d~ ho mua slim san phffm cjia chring toi. We have to influence the customer to purchase our product. GHEN TUe: envious o Nhtrng ngltCli ban hang khac ta't d~u ghen tue vdi thanh cong cua co ta va vi v~y ho ra't vui khi eo ta ra di. The other salespeople were all envious of her success and so they were pleased when she left.

ca

GHI Li).I: take notes, record o Co tho' ky ghi lai nhtrng gl dltc;1e ban lu~n trong cuoc hop, The secretary took notes of what was said at the meeting. r...J Tift eli cac khoan giao dich kinh doanh pMi dltc;1eghi lai lrong s6 nM1 kyo All business transactions must be recorded in the journal. u Mai nam mot l~n nhttng nglt(Ji chu etta hang phai ghi van s6 tilt ca s6 hang tdn kho M biGt dltc;1cmlnh con tdn kho nhtrng loai 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 TUNG KHOAN: itemize


D

Phia ben phai ella bang 16ng kGt tai san

eo

cong ty mAc. Cac khoan n.;Jdlt.;Je ghi thanh tung khoan

ke cac khoan nc;1rna (f phia ben

phai ella bang t6ng kGt 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 V Ao 86 DEN: black-list o Toi da bj ghi van s6 den. I was black-listed.

100

GIA Dt,JNG: consumer, household o Phuong thuc san xua't lien tuc du'<jcstl' dung trong viec che' tao cac thiet b] gia dung.
Continuous production is used in making consumer appliances. o Khach hang thunng di rao kh~p cac ctl'a hang tnrdc khi mua s!m . cac mon thie't b] di~n gia dung ldn dAt ti~n nhir lanh va may vo tuyen truyen hlnh, . Customers usually shop around before purchasing large expensive household electrical devices like refrigerators and television sets.

tu

GIA H.4N: extend o Chung ta se phai giarn bdt hrc lu'<;1nglao dQng neu nhu' ngan hang
tll' ch6i gia han tin dung, We would have to reduce our workforce if the bank refused to extend our credit.

GIA TANG: increase


c

Sau khi xem xet nhii'ng 51! viec dli xay ra cua nhii'ng cong ty khac, chring ta phlti hanh dQng d€ gia tang thj ph£n cua mtnh. After seeing the experiences of other companies, we must take action to increase our market share. Chung ta co th€ dung viec quang cao gia tang rmrc ban san ph~m hay dich vu cua cluing tao We can use advertising to increase the sales of our product or service. Chung ta c6 th€ gia tang san xua't neu nhu chting ta e6 du cong nhan vien, We could increase production if we had enough personnel.

de

GIA BAT DQNG SAN: real estateprice o I.,ai suit eao da keo giB. bit d<)ngsan len trong su6t qui mot ciia nam r6i. High interest rates drove up real estate prices during the first quarter of last year.

'"

A'.....

..,.

101

GIA
D

cHAo

Mal NHAT: latest price

T6i dli nhan dUQc cuon catalo cling vdi gia chao mdi nhlft cua ong.

I have received the catalogue with your latest prices. GIA o

c6 PHI~U:

share price

Vdi thi tru'CJng khong 5n dinh nhu hien nay, gia e5 phieu

da

khong

th~ ki~m soat dUQc trong may ngay vira qua. With the present volatility in the markets, share prices have run wild over the last few days. GIA LAO DONG: labor cost
l:I

Ghi lao d(>ng dli tang dtn 10% vao nam trudc, The labor cost has increased by 10% over the previous year.

GIA TANG GIA T~O: inflated price o Chung toi khong Co y dinh tra vdi gia tang gia tao nhu tht! / have no intention of paying such inflated prices! GIA THAI) NHAT: lowest price o Chung toi se rlft vui mirng khi nhan du",c cudn catalo ve ... cua qui
ong vdi gia thflp nhfft.

We shall be glad prices. GIA TR,: value ~ Trach nhiern phap

10

receive your catalogue of ... with your lowes!

ly

cua met cong ty du'c,1cgidi han trong gia tri

cac tlch san cua cong ty Ky. A corporation' s liability is limited to the value of its assets.
o Gia tri cua cong

ty tirong dirong vdi sO' tiEn rna no nd cac trai chu

va

sO' tiEn rna n6 n", cac vi chii nhfin.

The value of the company is equal to the amount of money it owes to creditors and the amount it owes to its owners.

102

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