amas TU NGU & THUAT NGU KINH TE THUONG MAI ViGti- Ath acLOI NOI DAU Ngay nay viéc sit dung ti€ng Anh trong lanh vc thudng mai da tré thanh mét ohu cau thiét yéu d6i voi hdu hét cdc cong thuong ky nghé gia va céc nhan vién lam viéc tai cc c6ng ty nuéc ngoai, nhung dé sit dung chinh x4c va thanh thao c4c ti ngi, thuat ngif cing nhu nhiing mau cau chudn muc trong tiéng Anh thutong mai 1a diéu khong dé dang kim. Nhim gitip c4c ban phdn nao kh4c phuc diéu nay va ciing khéng ngoai muc dich gitp trau déi vOn ki€n thitc tiéng Anh cin ban da c6 s&n ctia cdc ban, chting t6i bién soan cudn “Cdch ding aY ngit va thudt ngi kinh t thuong mai, Vigt - Anh”. Sich gdm nhifng mau cau Viét - Anh dude ding lam vi du minh hga cho cach ding cdc tY ngéf va thuat ngi chuyén nganh nhvy Quan tri Kinh doanh, Ngoai thuong, Kinh té Tai chinh va Ké todn, Hy vong sdch nay sé gitip c4c ban xay difng cho minh von kién thifc tiéng Anh thudng mai m61 céch nhanh chong va hiéu qua. SOAN GIAA ANH HUGNG DEN: have an effect on Q Lai sudt ting da c6 anh hudng ding ké dén viéc ban cAc thiét bj gia dung The rise in interest rates has had a considerable effect on sales of consumer appliances. AP DUNG: apply O Ching tdi cdn tuyén ngudi c6 thé 4p dung cdc ky nang quan ly 4é mé rng hoat d6ng cila chting t6i ¢ Ditc. We need someone who can apply management skills to expand our German operation, AP DUNG MOI BIEN PHAP: take all steps Q Ching tdi da 4p dung moi bién phdp dé tang sO Iugng hang ban. We took all steps with a view to boosting the sales. AP LUC: pressure Q TOicé thé JAm viée duéi Ap luc. T can work under pressure. AN LUONG HUU: receive a pension a hau hét moi quéc gia, ngudi ta an ludng hut mot khi ngudi ta 60 tudi. In most countries people receive a pension once they turn sixty. AM MUU : conspiracy a Ong quan ly lo Ldng cé mét Am mu chéng déi Sng ta, vi thé ong ta rdi bd cong ty. The manager was worried there was a conspiracy against him, so he left the company.AN DINH: charge, determine Q Dasé6 cdc ngan hang déu 4n dinh Jai suat gidng nhu nhau. Most banks charge the same rate of interest. GQ Sau khi hang héa da dude sin xudt thi ta phai 4n dinh phuong thitc dat hiéu qua nhdt dé giao dén tay kh4ch hang. After goods have been produced, the most efficient method of delivering them to the customer must be determined. XN DINH CAC TIRU CHUAN: establish standards 2 Chinh phi di ‘an dinh cfc tiéu chuan cho viée xép hang céc loai l6p xe. The government has established standards for grading tires.B BA BAN: in triplicate Q Hé6a don sé duge gdi dén ba ban. The invoice will be sent in triplicate, Q Ching t6i cn héa don kém theo ba ban, va hai héa don lanh su. We require invoice in triplicate and two consular invoices. BAIL THUYET TRINH: presentation Q Bai thuyét tinh cha ban nén gdm mét phan gidi thidu ngdn, mot phan dan bai, mét phan trong tam, m6t phin tom tit va mt phdn két Iudin. Your presentation should consist of a short introduction, an overview, a main part, a summary and a conclusion. BAI DAU XE: parking lot 4 Bai d4u xe nay duye danh rigng cho nhan vién cia céng ty. This parking lot is reserved for company personnel. BAN DIEU HANH: board Q Ban diéu hanh cla chting ta st dua ra quyct dinh vao phién hop (i, Our hoard are expected to make a decision at the next meeting. BAN GIAM DOC: board of directors, management Q Ti cdn ban giém déc cho (6 thm thdi gian dé hoan thanh dé an. J need the board of directors to give me some more time to finish the project. Q Ban gidm déc sé dva ra quy¢t dinh cudi cang vé hoat dong nay. The board of directors will make the final decision about the operation,Q Ban gidm déc da quyét dinh chi tra tién lai 1A 5 46 cho mdi cé phan. The board of directors has decided to pay a devidend of $ 5 per share. . . Q Ban giém déc sit dung cdc ban ké khai tai chinh dé ra cdc quyét djnh vé kinh doanh va dinh mic thué phai nép 1a bao nhiéu. Management uses financial statements in order to make business decisions and in order to determine how much tax to pay. BAN HANH: impose Q Cf&c chinh phi cé thé gidi han céc mat hang nhap khdu bing cach ban hanh m6t s&c thué danh trén hang nhap khau. . Governments can limit imports by imposing an import tax, BAN LANH DAO: board Q VAo thdi diém nay, ban Minh dao gdm c6 6 ngudi. At the moment the board consists of six people. BAN THANH TRA: investigating committee a Ong Fredericks, m6t nha tu ban cong nghiép néi tigng, sé din déu ban thanh tra. Mr. Fredericks, a prominent industrialist, will head the investigating committee. BAN LUAN: discuss Q Sau khi xem san phdm cia cdc ng, chting t6i mu6n ban luan vé gid ca, Afier looking at your products we would like to discuss prices. BAN: sell Q > B&ncho ho khé nhv ban nuéc dé cho dan Eskimo. Selling to them is as difficult as selling ice to the Eskimoes. Q Bancé thé ban quan 40 mia déng 6 nhifng khu vuc c6 mda dong lanh gid. : You can sell winter clothes in areas where there are cold winters.BAN BAO HIEM: sell insurance Céng ty Bao hiém H6 tong cé6 mudi ngan dai ly trong kh4p cd nuéc, bin bao hiém va gidi quyét c4c ddn di bdi thudng. The Mutual Insurance Company has ten thousand agents nationwide who sell insurance and settle claims. BAN CHAY: sell well Q Nhiing may anh nay dang dugc ban chay 6 dat nuéc chiing t6i. These cameras are selling well in our country. BAN CHAY NHAT: sell best Q Ti cé kha nang tim ra nhifng sén phim nao bén chay nhit. 1 have the ability to find out which products will sell best, BAN HA GIA: sell at a low price Q Thj trudng gao dv thifa va bay gid dang ban ha gid. The rice market has become glutted and is now selling at a low price. BAN HANG TRUC TIRP: personal selling Q Viéc ban hang truc ti€p dat dude hiéu qua khi cé dting nhitng khdch hang nao d6 cdn dén sin phém. Personal selling is effective when there are just certain purchasers for the product. Q Viéc ban hang tnyc tiép dat hiéu qua d6i véi viéc ban méy bay. Personal selling is effective for aircraft sales. Q Viéc ban hang truc ti€p dat dugc hiéu qua khi sin ph4m duge ché tao theo ¥ muén cia mét khach hang dac biét. Personal selling is effective when the product is tailored to a particular customer, a Xe hoi va bat dong sAn 1a nhifng san pham doi hdi dén viéc ban truc tiép. Cong viéc quang cdo van chua di. Automobiles and real estate are products which require personal selling. Advertising is not enough.BAN HiT: sell out OQ B6 tuyén chon méi duge moi ngudi va thich dén ndi cita hang da ban hét trong vong 2 ngay. . The new selection was so popular that the store sold out in 2 days. Q Ching téi tige rang 6 ... da ban hét. We regret that No. ... is sold out. BAN LAL: resale u Ngu@i trung gian mua san phdm ty nhiéu nha ché tao dé ban lai. The middleman buys products for resale from several different manufacturers, BAN MAO: deal in volume Nha bu6n Ié nay cé thé cung tng cho 6ng mot gid ha hon bédi vi 6ng ta ban mao. This retailer can offer you a lower price because he deals in volume. BAN NGAY DUQC: find a ready sale Q Ching ti tin ring qui 6ng sé ban ngay duge mat hang xudt s&c nay va ching t6i cling dang chd don dat hang ti€p theo cia qui Ong. We trust (are confident) that you will find a ready sale for this excellent quality and are looking forward to your further orders. BAN RA NUGC NGOAI: sell abroad Q C&c quéc gia bén ra nuéc ngoai nhitng Joai hang hoa duge san xudt c6 hiéu qua cao phat & trong nwdc. Countries sell abroud the goods produced most efficiently at home. BAN THANH PHAM: semi-finished product Q Tinh trang ¢ dong t6n tai 6 noi mA nguyén vat ligu hoac ban thanh phdm dén lai hay tén dong lai & m6t diém tren day chuyén san- xudt vi chting dude dua dén dé vdi mot mite dé nhanh hon 1a mite ching c6 thé dude ché bién va dude ti€p tuc chuyén di. A bottleneck exists where raw materials or semi-finished producis colleet or bunch up ata point on the production line because they arrive there ata faster rate than they can be processed and moved on. 10BAN THAO: dumping Q Mét vai nha san xuat bi cho 1a ban théo hang, n6i cdéch khdc 1a ban hang ra nuéc ngoai vdi gia ré hdn trong nuéc. Some manufacturers were accused of dumping, in other words selling goods abroad at a lower price than they were sold domestically. BAN THEO MENH GIA: sell in denomination GQ Nhiffng trai phiéu thudng dugc ban theo cdc ménh gid 1.000 dé la hay 5.000 dé Ia. Bonds are usually sold in denominations of $1,000 or $5,000. BAN Ditu Lf CONG TY: articles of incorporation U Luatsu cia 16i sé soan thao ban diéu 1é cng ty. My lawyer will draw up the articles of incorporation. BAN GHINHG: memorandum (pl. memoranda) Q Téicé kha nang soan thao nhiéu loai ban ghi nhd, ddn dat hang va thu chao hang. 1 have the ability to prepare a wide variety of memoranda, orders and offers. BAN KE CAC KHOAN CHI: statement of expenses Q Ban ké céc khodn chi cho biét c6ng ty da chi tiéu mat chitng nao dé van con giit dude mic dO kinh doanh. The statement of expenses shows how much money the company spent in order to stay in business, BAN Kf KHAI CHI TIET (HANG): specifications Q Hang phai dting vdi moi diém trong ban ké khai chi tiét ca ching 16i. The goods must comply in every respect with our specifications. BAN Kf. KHALI TAI CHINH: financial statement a Cae ké ton vién gidi thich cdc ban ké khai tai chinh, Cac ké todn vién c6 thé néi cho biét nhiing ban ké khai (ai chinh mang y nghia gi. 1Accountants interpret financial statements, Accountants can tell what financial statements mean. uu C&c ké todn vién lap ra nhitng ban ké khai tai chinh, Accountants construct financial statements. BAN KE THU CHI: income expense statement Q Nhiing nhan vién ké toan sit dung céc thong tin trong s6 c4i dé lap ra cdc bang téng két tai s4n va cdc ban ké thu chi. Accountants use ledger information to construct balance sheets and income expense statements. BAN MO TA CONG VIRC: job description Q Ho viét mét ban mé ta viéc lam ghi rd muc tiéu cia cong viée. They write a job description specifying the objectives of the job. QO Nénnghién cttu ban mé ta cong viéc truéc khi gdi tom tht ly lich. A study of the job description would be advisable before sending a cv. BAN NGAN SACH: budget a Xin vui long hodn tat ban ngan sdch truéc khi c6 vé nha, Please finish the budget before you go home. BAN SAO: copy Q Xin hay xem xét van dé nay va néu qui dng déng ¥, xin hay gdi cho chiing t6i mt ban sao héa dan cilia qui 6ng sé... Please look into the matter and if you agree, kindly send us a copy of your invoice No... BAN SAO DON DAT HANG: copy order Q Pon dat hang sé ... ca qui éng 44 duge thyc hién nhw chi din va ching t0i han hanh gdi kém theo ban sao don dat hang cia chting ti. Your order No. ... has been booked as instructed and we have pleasure in enclosing herewith our copy order. 12BAN SAO DON DAT HANG CO MINH HOA: illustrated copy order Q Chiing 16i sé chd ban sao dn dat hang cé minh hoa cia qui éng qua chuyén thu vé. We are awaiting your illustrated copy order by return (of post). BAN THUYET MINH: explanatory leaflet OQ Chiing téi cung cp m6t ban thuyét minh cho tat ca cdc sin pham cia chting ti, véi m6t danh sach cdc trung tam dich vy khdp thé gidi. We provide an explanatory leaflet for all our products, giving a list of service centres world-wide, BANG DU KE GIA: quotation Q Truéc khi dit mua bat cif thir gi, cdn phai c6 ba bang dif ké gid khdc nhau. Before ordering anything, first get three different quotations. BANG GIA: price list Q Xin vui {ong gdi cho ching t6i bang gid ... cla qui 6ng vdi gid thdp nhat. Please kindly send us your price list of ... with your lowest prices. BANG GIA BANG DONG BO LA MY: quotation in US dollar Q Lam dn cho chting t6i mt bang gid bing déng d6 la Mj. Please give us a quotation in US dollar. BANG GIA DINH KEM: enclosed price list Q Ching t6i cho gid thp nhat trong bang gié dinh km. We have quoted our lowest prices on the enclosed price list. BANG GIA MUA XUAN: spring price list Q Ching t6i han hanh géi cho qui Ong bang gid mda xudn cia ching 16i. We have pleasure in sending you our spring price list. 13BANG LUONG: payroll GQ Cong ty nay cé bang ludng hang wan khodng 100,000 d6 la. This company has a weekly payroll of about $100,000, BANG TONG KET TAI SAN: balance sheet Q Cac tich san va ng cla cong ty phai duc ké khai trong bang téng két tai san. The assets and liabilities of the company must be listed on the balance sheet. . Q M6t bang téng két tai sdn cla cong ty TNHH phai dugc Iuu lai H6i déng Gidm st Giao dich Thudng mai va Chitng khodn. A copy of the corporation’s balance sheet must be filed with the SEC (Securities and Exchange Commission). UW Tich sdn duge chiét tinh theo muc 6 phia bén trai cha bang téng két tai sn. The assets are itemized on the left side of the balance sheet. Q Bang cdch kiém tra bing t6ng két tai sn va nhiing chitng ti khac, chting 10i c6 thé thy rang cong ty khOng hoat dong tot nhu ho ndi. 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 Q Banh hang da dugc nhan vao ngay hom nay. The bale has been received today. BANH TRUONG: expand QO Céng ty khong muén cdc d6i thi canh tranh biét minh dang banh truéng vao Chau Au. The Company does not want its competitors to know it is expanding into Europe. BAO Bi: package Q Ho di thay d6i ngén ti trén bao bi dé tun theo nhitng diéu 1é mdi. They have changed the wording on the package to comply with the new regulations. 14BAO GOM: include Q Bang gid cia chting t6i bao gdm giao hang gid f.o.b Luan D6n/ c.i.f Smyrna/ f.a.s Liverpool. Our quotation includes delivery f.o.b London/ c.i.f Smyrna/ f.a.s Liverpool. BAO CAO: report Q Gidm déc yéu cdu cdc bd phan khdc nhau cia ong ta gdi bdo cdo. The director asked his various departments to submit their reports. Q Gidm déc mai vu bdo cdo cho gidm déc diéu hanh. The sales director reports to the MD (Managing Director). BAO CHI: press . Q A: Téicé thé dua viée nay lén bdo chi dugc khong? Can I announce this to the press? B: Nay, t6t hon nén ddi t6i x4c minh lai v6i giém déc diéu hanh. Well, I'd rather you waited until I’ve checked with the MD. GQ Vily do bi mat, chting 10i khéng dugc phép cung cp chi tiét cho bao chi. For reasons of confidentiality we were not allowed to give details to the press. BAO DA NHAN DUOC: acknowledge Q_ Xin hay bao khi nhAn duge don dat hang cia chting t6i qua chuyén thu vé. Kindly acknowledge our order by return of post. Q Chting tdi xin bao 1a da nh4n dude héa don cia qui dng ... We acknowlege your invoice of ... BAO THUONG MAL: trade paper O Ong ta cho thay ring minh cap nhat héa vai céc ¥ tung va thiét bi méi bing cach doc céc bdo thudng mai. He indicates that he keeps up to date with new ideas and equipment by reading trade papers, 15BAO DUGNG: upkeep Qa T6i da trdi qua 2 nam lam thd mdy 6 Xudng M6 T6 London, noi ma t6i cé dugc kinh nghiém bao quat vé cd hoc cha mOt chiéc xe hdi va cach bao duGng n6. T6i c6 mét qué trinh lai xe trong sach va 1a ngudi kiéng rugu tuyét déi. J spent two years as a mechanic in the London Motor Works, where I gained extensive experience in the mechanism of a car and its upkeep. I have a clean driving experience and 1 am a teetotaller, BAO DAM: ensure o Ho cé thé bao dim duc chat lwgng sin phém néu hy ho hudn luyén cdc gidm sat vién. They can ensure the quality of the product if they train the supervisors. BAO HIEM: cover, cover insurance, insure Q Qa Ong nén lam thém m6t hgp déng phy bao hiém nhifng thiét hai ngdu nhién, You should take out an additional policy covering you against accidental damage. Ching t6i d4 ghi nhAn ring qui éng sé bao hiém 6 dé. We have noted that you are covering insurance there. Hay nhé mua bdo hiém day di khi ban di nuéc ngoai. Make sure you’ re fully insured when you go abroad. Xin bdo hiém cho chting t6i sé hang dude ghi trén tai liéu dinh kém. Please insure us on the cargo listed on the attached sheet. Xin hay ché nhifng chi thi cha ching toi vé bao hiém. Please await our instructions for insurance. BAO HIEM CHUYEN CHG: in transit cover a 16 Ngu@i nhan hang phai sAp xép bdo hiém chuyén chd. The consignees should arrange in transit cover.BAO HIEM XA HOI: social security Q Ché phai déng c4c khoan thué bao hiém x4 hdi cho méi cong nhan. The employer must pay social security taxes for each worker. BAO HIEM Y TE: medical insurance Q Chi cung ting céc khoan bao hiém y t€ cho c6ng nhan. The employer provides medical insurance for the workers. BAO TRI: maintenance Q C4éc nhan vién bao tri thudng xuyén lam céng viéc bao tri sita chita may méc dé bao dim ring ching van & trong tinh trang hoat d6ng diing mite. Maintenance personnel regularly service the machines to ensure that they are in proper operating condition. BAO VE: safeguard Q Ho s&p dat mét ké hoach dé bao vé Idi ich cha minh. They devised a plan to safeguard their interests. BAO HOA: saturate GQ Thi trudng danh cho déng hé deo tay thi hau nhu da hoan toan bao hoa, nhung ching t6i mong sé tang dugc mifc ban loai may tinh bd tdi. The market for wrist watches is almost completely saturated, but we expect to increase our sales of pocket calculators. BANG CHUNG: evidence Ngai luat su dua ra bing chiing tai toa dé hd tr cho Ii khang dinh ctia minh. The lawyer produced evidence in court.to support his statement, BANG CU NHAN: bachelor’s degree U T6i cd bang cif nhan kinh té. I’ve got a Bachelor's degree in Economics. 17BANG DIEN TIN: by cable Q Xin hay x4c nhfn don dat hang cia ching 16i bing dién tin. Kindly confirm our order by cable. BANG GIAY TRANG MUC DEN: in black and white Q TOi sé khéng tin JA ching ta c6 ban hdp déng cho d&n khi nao 10i thay bing gidy tring muc den. T won't believe we have the contract until I see it down in black and white. BANG HOI PHIEU NGAN HANG: by banker’s draft OQ Ching t6i dé nghj qui éng thu x€p thanh toAn cho ching t6i bing h6i phiéu ngan hang. We suggest that you arrange payment by banker's draft in our favour. BANG LAL: driver’s licence OQ T6i khong dude lam tai x€ vi 61 khong c6 bang Idi trong sach. 1 didn’t get the job as a driver as 1 didn’! have a clean driver's licence, BANG TAY: by hand 4 Viéc sin xuat céc¢ bd phan bing may thay vi bing tay cho phép chung ta san xudt ra dude nhitng b6 phan déng nhat. Producing parts by machine instead of by hand allows us to produce uniform parts. BANG THU TiN HANG KHONG: by air mail GQ Chting 16i sé chd sy tr 18i cla qui éng bang thu tin hang khéng. We are awaiting your reply by air mail. BANG VAN BAN: in writing Q Moi vide st dude xdc¢ nhan bing van ban, Everything will be confirmed in writing. 18BANG PHUONG THUC CHUYEN NGAN QUA NGAN HANG: by banker’s transfer © Ching 16i sé thu xép thanh todn bing phuong thtfc chuyén ngén qua ngan hang, We shall arrange payment by banker's transfer. BAT NGUON TU: originate from Q ¥ tudng do duge cho 18 bat ngudn ti B6 phan Mai vu. The idea is said to have originated from the Sales Department. BAT DONG SAN: real estate a Ong ta da vay tién cha ngan hang dé tau mét bat dong sin gi dé. He borrowed money from the bank to purchase some real estate. BAT HOP PHAP; illegal i Déi khi viéc mét cdng ty tiép quan mét trong nhiing céng ty déi thii cila ho duge xem 1a bat hdp phap. Tt is sometimes illegal for a company to take over one of its competitors. BAT TIEN: inconvenience O Xin hay nhn li céo ISi_ cha ching t6i vi su nhdm lin va nhiing bat tign ma da gay ra cho qui Ong. Please accept our opologies for the error (mistake) and the inconvenience it has caused you. BAU KHONG KH: atmosphere Q Hiéu ti thich nha 1 céc cudc thuong nghj duye én hanh trong bau khong khi rAt thin mat. What I liked most was that the negotiations were conducted in a friendly atmosphere, BEN: party, side Q Cho dén lic dude hai bén cing kf, hdp ding nay khéng dugc xem nhu m6t tai liGu rang budc hdp phap. 19Until signed by both parties, this agreement is not a legally binding document. Q Hai bén dudng nhw da gidi quyét dudc van dé dd. The two sides appear to have solved the problem. BI GIGI HAN; captive G N€u dng ding quang c4o 6 cac phi tung, dng sé c6 s6 ngusi xem bj gidi han. If you advertise at airports, you have a captive audience. BI HU HONG LUC VAN CHUYEN: damaged in transit Q Ching 10i hoi ngac nhién khi kién hang cia chting t6i da bj hu héng hic van chuyén. We are rather surprised that our parcel has been damaged in transit, BI QUAN LY TAISAN: slip into receivership GQ Céng ty bj quan ly tai san véi sO ng 5,2 ti dé la, The company slipped into receivership with debts of $5.2 billion, BJ THAM HUT: in the red Q Céng ty thay minh bj tham hut vai ngAn d6 la sau khi chi iéu qua nhiéu vao viéc cai ti€n day chuyén san xuat. The company found itself several thousand dollars in the red after spending so much on improving its production line. BIEN BAN: minutes Q T6i mun Sng Ay di¥ng xem bien ban cudc hop. I'd rather he didn't see the minutes of the meeting. BIfN NHAN: receipt O Néu ban dem tra 4o len nay Iai cita hang, ho sé yéu cau dude xem bién nhan dé biét c6 phai ban mua n6 d dé khéng. If you take the sweater back to the store, they'll want to see the receipt to show you bought it there. 20BIEN THU: misappropriate Q Vién ké to4n da bi bat gp bién tha va bj dudi ngay. The accountant was caught misappropriated money and was fired immediately. BIEN PHAP: step © Chinh phi phai cé bién phap ngan chan sy dang tang Jén din vé lam phat. The government must take steps to halt the inflationary spiral. BI£N PHAP THUC DUNG: pragmatic approach Q Anh Ay c6 mét bién phap rat thuc dung dé giai quyét cdc van dé. He had a very pragmatic approach to solving problems. BI£T DAI: discrimination a MO6t khia canh quan trong trong quan hé nhan vién 1a phai bdo dam ring khong cé su biét dai trong ndi 1am viéc. One important aspect of employee relations is ensuring that there is no discrimination in the work place. BI£U BO DOANH SO BAN: sales figures O ‘That chdng may, cd ban dy toan ln biéu dé doanh sé ban cha nim ngodi déu chwa dude chudn bj. Unfortunately neither the sales forecast nor last year's sales figures are ready yet. BIEU QUYET: vote OQ Ho da biéu quyét tham gia va cO ngan ngifa xi nghiép khdi bi déng ota. They voted to sit in and try to prevent the factory from closing. BIEU SUAT THUS NHAP KHAU: tariff a Khi c6 buén ban ty do thi khéng c6 biéu sudt thué nhap khdu va han ngach. When there is free trade, there are no tariffs and quotas. 214 Nhifng biéu sudt thué nhap khdu méi sé khién cho céc loai hang nhap khau cdng dét tién thém ddi voi ngudi tiéu ding. The new tariffs will make the imported products more expensive for consumers, Q Biéu suat thué nhap khdu dénh trén rugu la 2 dé la mdi lit rugu manh va | d6 Ja méi lit rvdu vang. The tariff on alcohol is $2 per liter of Spirits and $1 per liter of wine, BO QUA: overlook Q Cfc nhan vién kiém todn 6 16 da bd qua cdc khodn thanh todn |ai suat ma ching ta nhan dude. The auditors might have overlooked the interest payments we received. BO THAU RE HON: underbid OQ Chting (i bd thau ré hon t4t cA nhiing déi thd cha ching 16i. We underbid all of our competitors. BO: set Q N6u dng lay s@ lugng trén 5.000 bd thi Ong c6 thé chon bat cf mau nao Ong thich, If the quantity is 5,000 sets or more, you may choose any colour you like. BO PHAN + component, department, division, section G That khéng may chting 16i lai trong cay vao mt nha cung c&p ma _ khdng thé cung ting cho chiing (6i nhifng bO phn Ong ta hifa. Unfortunately we relied on a supplier who was not able to supply us with the components he had promised. Q Gidm déc 1A ngu@i ditng ddu mot b6 phan trong cong ty. A manager is the head of a department in company. Q Sau viéc ti t6 chit lai cong ty, ching 16i bit dau hoat dong nh m6tb6 phan doc lap. After the company reorganisation we started to operate as an independent division, 22Qa Anh quan hé véi nhifng ngudi khdc trong b6 phan cia minh nhv thé nao? How well do you get along with the other people in your section? BO PHAN Kf TOAN: accounting department Q B6 phan ké toén chudn bj mot bang téng két tai san vao ngay 30 thang 3 hang nam. The accounting department prepares a balance sheet every March 30. BO PHAN NGHIEN CUU VA PHAT TRIEN: R&D department Q L6i vao bé phan nghién ctu va phat trién cla ching t6i chi gidi han nghiém ngat d6i véi nhan vién. Entrance to our R & D Department is strictly limited to staff members only, BO PHAN NHAN SJ: personnel department a B6 phan nhan su thy hién viéc phan tich viéc lam, viéc phan tich nay 14 mOt su nghién cttu chi tiét cic yEu t6 va dac tinh cha méi cong viée. The personnel department carries out a job analysis, which is a detailed study of the elements and characteristics of each job. BO PHAN TAI CHINH: finance department Q BO phan tai chinh chju trach nhiém vé quyét ton. The finance department is responsible for accounting. BO PHAN TIEP TH]: marketing division ‘2 MO6t bé phan tiép thi gidi phai biét céng ty déi thd cha minh dang lam gi. A good marketing division knows what the competition is doing. BO TAL CHINH: finance ministry QO B6 Tai Chinh da thay déi chinh séch tai chinh. The Finance Ministry changed its fiscal policy. 23