amas TU NGU & THUAT NGU KINH TE THUONG MAI ViGti- Ath acLOI NOI DAU Ngay nay viéc sit dung tiéng Anh trong lanh vic thudng mai da tré thanh mét ohu cdu thiét yéu d6i vdi hdu hét cdc cong thuong ky nghé gia va cdc nhan vién lam viéc tai céc c6ng ty nvéc ngoai, nhhung dé sit dung chinh x4c va thanh thao cdc ti ngif, thuat ngi cling nh nhiing m&u cau chudn myc trong tiéng Anh thuidng mai 1a diéu khong dé dang Lim. Nhim gitip c4c ban phdn nao kh&c phuc diéu nay va ciing khéng ngoai muc dich gitp trau déi von ki€n thitc tiéng Anh can ban da c6 s&n cla cdc ban, chting t6i bién soan cudn “Céch dang tt ngil va thud@t ngit kinh we thuong mai, Vigt - Anh”. Sach gdm nhitng mu cau Viét - Anh dude dang 14m vi du minh hoa cho c4ch ding cac tY ng va thuat ngif chuyén nganh nhuy Quan trj Kinh doanh, Ngoai thuong, Kinh té Tai chinh va Ké todn. Hy vong sdch nay sé gitip céc ban xay dung cho minh vén kién thtfc ti€ng Anh thudng mai mé6t c4ch 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BO TUYEN CHON: selection Q Ching t6i dua ra m6t bd tuyén chon Ién gém nhidu sin phdm da dang nhiim dap tng nhifng nhu cdu khidc nhau. We offer a wide selection of different products to meet different needs. BO TUYEN CHON HIEN C6 : existing selection Q Ching t6i dang tim san phd mdi dé thém vao bé tuyén chon hién c6 cla chiing téi. We're looking for new products to add to our existing selection, BO NHIGM: appoint Q Ba Jenkins duge bé nhiém quan ly chi nhanh cia ching ta & Florida. Mrs, Jenkins has been appointed to take charge of our Florida branch, Q Téi lay 1am tiéc khi thong bdo vai anh ring ching t6i da bs nhiém ngudi khac. I'm sorry to inform you that we have already appointed someone. BO SUNG SUA DOI: modify Q Ching 16i da bd sung sia déi lai sin ph4m nh’m dép ting céc nhu cdu ctia khéch hang. We have modified the product so that it meets customer requirements BOI CHI: overspend GQ Mac di trong 5 nam dau ho cé Ii, nhung sau d6 ho bt ddu bi chi va bj tham hut. Although they made a profit in the first five years, they then started to overspend and went into the red. BOI THUONG: indemnify, compensate Q Céng ty sé bdi thudng cho ngudi mua bdo hiém nhitng mat mat hoac hu hai ddi véi xe c6 c6 bao hiém. 24The company will indemnify the policy-holder against loss of or damage to the insured vehicle. Chting tdi sé lién hé vdi cong ty bao hiém cia chiing tdi va bdi thudng thiét hai cho cdc ong. , We shall contact aur insurance company and compensate you for the damage. BON BANt in quadruplicate a Chiing t6i cn héa ddn kém theo bén ban va hai héa don lanh sy. We require invoice in quadruplicate and two consular invoices. BON PHAN: duty Qa Nhan vién canh s4t c6 bén phan bao vé nhifng cong dan. The policeman has the duty to protect the citizens. BU LAI: compensate, make up, in return for Qa C6 khoan lai thdp hon trén méi mén hang nhung viéc ting sO lung hang b4n bd Jai cho khodn Iai it hon trén mdi mén 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. Khdi lugng ban cao sé bi lai cho viée gidm Jai tren mdi mén hang. High sales volume will make up for the decrease in profit per item. Ho dutc tang luong kh4 nhiéu bi lai cho tinh 1am viée linh hoat hon. They have been offered a considerable increase in salary in return for more flexibility. BU LO: make up a Nhiing con sé ban hang mdi nay cho thay ching ta da ba 16 cho quy tu nam ngodi. These new sales figures show we've already made up for last quarter's losses. BU THEM TIEN: compensate Q Céng ty ba thém tién lam ngoai gid cho cdc céng nhan. The company compensated the workers for their overtime work, 25BUOCPHAI: be obliged’ OQ Néu sé tién ng dé khéng duyc thanh todn trong vong 7 ngay, ching t6i buéc phai cho v&n dé ti€n xa hdn. Uf the account is not settled within seven days, we shall be obliged to take the matter further. OQ Ching t6i budc long phai hiy bé don dat hang. We are obliged to cancel our order. BUOI HOP: meeting Q T6i thich bat déu budi hop ngay bay gid hon 1a doi nhitng ngudi khac. I prefer to start the meeting now rather than to wait for others. BUGI TRINH CHIEU TREN TRUYEN HINH: television show OQ Bé6 tuyén chon dd choi méi da cho thify rit dude yéu thich d6i vi cdc em da xem buéi trinh chiéu trén truyén hinh. Our new selection of toys has proved very popular with children who have watched the television show. BUON BAN TY DO: free market Q Trong tinh hinh bu6n b4n tu do, cdc nha san xuat c6 thé mua sim nguyén vat ligu va ban cdc loai thanh phdém cia ho ma khong bi han ché bdi cdc Iuat 1é cia chink pho. In a free market situation producers can purchase their raw materials and sell their finished products without being restricted by government regulations. BUGC GIAM GIA: devaluation @ Trudc kia déng bang Anh tj gid bing 3,2 dd la (Mj); sau bude giam gid n6 chi cdn tri gid 2,8 d6 la MY ma thdi. The British Pound Sterling was formerly worth $3.20 (U.S.). After devaluation it was worth only 2,80 (U.S.). 26C CA DEM: night shift a Néu bay gid chting ta di sang nha may, chting ta sé thy dugc cdnh ca dém d6i cho ca ngay. If we go over to the plant now we can watch the night shift take over from the day shift. QO Bansé kiém duge nhiéu tién hon néu ban lam ca dém nhung né sé hay hoai cudc séng x4 hdi cia ban. You get more money if you work on the night shift but it ruins your social life. CA HAI: second shift a Ca hai bat du hic 4 gid chiéu va cham dit vao hic nita dém. The second shift begins at 4 p.m. and finishes at midnight. 4 Bing céch bé sung thém ca hai ching t6i cé thé ting gdp d6i sn lugng. By adding the second shift, we have been able to double production. CA MOT: first shift a Ca mét cia cdc cng nhan bit du vao lic 8 gid sang va két thic lic 4 gid chiéu. The first shift of workers begins at 8 a.tn. and finishes at 4 p.m. CAM KET: commitment a Su chao hang cia chting t6i khong cdn cam két. Our offer is without commitment. CATALO: catalogue Q Xin hay chon m6t mat hang tif cudn catalé cha ching téi. Please select a quality from our catalogue. 27CATALO MGI NHAT: latest catalogue Q Ching t6i gdi kém theo day cu6n catalé mdi nhat cia ching t6i. We are sending you herewith our latest catalogue. Q Xin vui lng gdi cho tdi cuén catalé mdi nh&t cha qui Ong cding vdi bang bao gid. Please send me your latest catalogue and price list. CAILTIEN: improve, improvement Q Néu hang giao khéng dude cai tién, ching ti buéc phai két thiic hop déng, If deliveries don’t improve, we'll be obliged to terminate the contract, GQ Hiéu qua cho thay mét su cai ti€n 16 rang trong 6 thang qua. Efficiency has shown a marked improvement over the past six months, Q Ching ti hy vong mét sy cai ti€n In vé nang sudt vao nam t6i. We are hoping for a big improvement in productivity next year. CAN CAN CHI PHO THANG DU: balance of payments surplus Q Nhat Ban c6 mOt can cAn chi phé thang du bdi vi ho xuat khdu nhiéu hon 1a nhap khau. Japan has a balance of payments surplus because it exports more than it imports. CAN CAN CHI PHO THAM THUONG: balance of trade decifit 4 Quée gia nao nhap khau nhiéu hon xudt khdu thi cé mt cdn can chi pho thém thing. A country that imports more than it exports has a balance of trade decifit. CANH TRANH: be in competition, compete a Hai céng ty General Motors va Ford dang canh tranh nhau dé ban xe hoi. General Motors and Ford are in competition to sell cars, 28Q Nhi¥ng mat hang nay co thé canh tranh véi nhiing mat hang cha cAc quéc gia khdc vi gid thap. These items can compete with those of other countries because of their low prices, CAO CAP HON: superior a Nhan vién chao hang da thuyét phuc t6i ring m6n hang dat gid hon thi phai cao c&p hon. The salesperson persuaded me that the more expensive product was superior. CAOLOL apologize Q Ching t0i xin c4o 186i vi nhiing bat tién ma sy sai lam nay da gay ra cho qui 6ng. We apologize for the inconvenience this mistake caused you. CANG THANG: stress OQ Nhitng ngudi ma khéng thé quan ly thdi gian cia minh mdt céch cé higu qua thi luén lu6n cé nhifng mic d6 cang thang cao. Those who can’t manage their time efficiently always have high stress levels. CAN-TIN CUA CONG TY: company canteen OQ 6 la ndi quy céng ty - nhan vién khéng dugc hit thuéc trong cin- tin cla cong ty. It's acompany rule - personnel can’t smoke in the company canteen. CAT GIAM CHI PHi: cut costs a Vé mét phugng dién nao dé 16i phai tan thanh quyét dinh cha ho nhitm cit gidm mét phan Ién chi phi. In away I have to agree with their decision to radically cut costs. cAm CO: pledge QO Ho da cimc6 métsé 1ai san dé lam vat bao chifng. They pledged some assets as security. 29CAM: prohibit Qa Qui dinh mdi c&m chiing t6i khong dude Jam qué 10 gid phy trdi trong 4 tan. The new regulations prohibit us from doing more than 10 hours overtime in any four-week period. CAN: be in the market for, require Q a Chiing tdi cén Joai hang nay va sé tri dn n€u qui dng gdi cho ching t0i bang gid vdi diéu kién t6t nhat cha qui Ong. We are in the market for this type of goods and would be obliged if you send us your price list with your best terms. Can biét 3 thi ti€ng. Knowledge of three languages is required. CAN NHIBU DEN SUC LAO BONG CHAN TAY: labor intensive 4 Nhéing quéc gia ma cé nhiéu ngudi lao dng khong chuyén thi cé kha nang san xuat ra céc loai san phdm can nhiéu dén sic lao dng chan tay m6t c4ch c6 hiéu qua. Countries with many unskilled laborers are able to produce labor intensive products efficiently. CAP: allocate a Ong ta cp 10.000 dé cho dy 4n. He allocated $10,000 for the project. CAP NHAT: post 4 Ké ton vién luu gift sé sch c4p nhat nhitng con s6 ty trong quyén sé nhat ky vao trong quyén sé cé ghi tat c& cfc khodn muc, The bookkeeper posts the journal figures in the book containing all the accounts. u $6 tién nay sé dudc cAp nhat ngay vao tai khoan cia ong. This money will be posted to your account immediately, CAT CANH: take off Qa 30 May bay cia t6i da ct cdnh tré 4 tiéng do béi suong mi. My plane took off 4 hours late because of fog.CAU LAC BO DIA HAT VA BANG TU: record and tape elub Q Nhifng dia hat va bang tiv nay khong 6 s&n dé ban cho dai ching; ban chi cé thé nhan dude chting khi ban gia nhap cau lac b6 dia hat va bing ti cha ching t6i mi thdi. These records and tapes are not available to the general public; you can receive them only when you join our record and tape club. CAU KET THONG DONG: collude Q Ho céu két thong déng vdi nhau dét toa nha dé adi tién bdi thudng bao hiém. . They colluded to set the building on fire to claim the insurance. CHAO HANG: offer Q Su chao hang cia ching t6i phu thudc yao hang van chua ban khi duige din a Our offer is subject to the goods being unsold on receipt of your order. CHANG CO KET Qua Gi: go nowhere Q That khing khiép! T6i khéng thé hinh dung duge nifa. Nhiing cudc nGi chuyGn cha ching ta vi cAc hiép hdi dudng nhu ching c6 két qua gi. dt’s terrible! I just can't figure it out. Our talks with the unions seem to be going nowhere. CHAM NHAT: at the latest OQ Ching t6i xin nhde 1A ngay giao hang cham nhat 1a ngay 30 thang 3. We would remind you that the delivery must take place on March 30 at the latest. ang cla qui Ong. CHAM TRE: delay O Ching 16i lay lam tiéc vé sy giao hang cham té cho qui ong. We very much regret the delay in the delivery (despatch) of your order. 31CHAP NHAN: accept Q Ching t6i sé khong ch&p nhan giao hang sau ngay 30 thang 3. We shall not accept delivery after March 30, CHAT: load a G giai doan ddu nguyén liéu thé dugc chat vao cOng-ten-nd nay. At the first stage the raw materials are loaded into this container. CHAT LUQNG: quality O COng ty nay rf n6i ting vé sin phdm chét-lugng cao cia minh, This company is well-known for the high quality of its products. Oo “Chat lugng trén hét” 1a kh4u hiéu cia ching t6i. “Quality first” is our motto. Q Ching t6i rt tin tuéng vao chat lugng san phadm cia chiing toi. We are very confident in the quality of our products . Q Theo nhiing gi tdi ni, r rang diém yéu cia ching ta IA 6 chat lugng. Referring back to what I said, it is clear that our weak point is quality. CHAT THAI CONG NGHIEP: industrial waste Q C&ec nha méi trudng hoc xem xét c4n than nhifng doanh nghiép nao cé lién quan dén chat thai cong nghiép. Environmentalists watch carefully what businesses do with industrial waste. CHAT VAO PA LET: palletize a Khi san phdm dén duge dau kia cia day chuyén san xuat, ching 6 thé dude chat vao pa lét mit cdch nhanh chong va dé dang. When the products reach the end of the assembly lines, they can be quickly and easily palletized. CHE pO BAO HO MAU DICH: protectionism Uu Ché dé bao hé mau dich 1A mét hang rao chdn d6i vdi céng viée ngoai thudng. Protectionism is a barrier to foreign trade. 32CHE BO CAP THEN HUU BONG: pension plan Q C4c Khodn phy béng gém khodn di nghi mat dugc dai tho, bao hiém y 18, va cfc khodn tién déng g6p cia cha vao mt ché 6 cap tién hu bong. Fringe benefits include paid vacation, medical insurance, and employer contributions to a pension plan. CHE TAO RA: produce G_ Nhifng cong nhan ma 1am nhifng cong viéc don diéu va nham chén thi mang cdm gidc xa la d6i vdi cdc sn ph4m do ho ché tao ra. Workers who perform boring and routine work experience an alienation from the products they produce. CHE TAO RA HANG HOA: make goods Q Céng viéc sin xudt bao gdm viéc tap hop cdc cOng nhan, méy méc va nguyén vat liéu dé ché tao ra hang héa. Production involves bringing together workers, machinery, and raw materials to make goods. CHE TAO RA SAN PHAM MOK: create new product 4 Toi c6 thé ché tao ra sén phém mdi hodc cai tién nhiing sin phdm dang cé. . I can create new products or improve existing ones. CHENH LECH: difference Q Ching t6i géi theo phiéu ng chénh Jéch cia ching t6i. We enclose our Credit Note for the difference. CHENH LECH VE LUONG BONG: differentials G Khi céc hiép h6i tap trung vao nhitng cong nhan duge td lvong thap hon trong céc cudc thuting thuyét trudc day thi su chénh léch vé ludng bong d bj 4n mon. As the unions have concentrated on the lower-paid workers in previous negotiations, differentials have been eroded. 33CHI NHANI: affiliate, branch Q Céng ty eta ching t6i c6 15 chi nhdnh va 150,000 cong nhan. Our company has 15 affiliates and 150,000 workers, 4 Céng ty chinh da mé mét chi nhénh & nude ngoai. The main company opened up a branch in the foreign country. 4 Céng ty Honda cia Hoa Ky la mét chi nhdénh 6 Hoa Ky cha cong ty Nhat Ban, Honda of America is an American branch of the Japanese firm. CHI PHI CHUNG: overheads Q Nam sau hy vong chting ta sé ching kién sr gidm suit trung doi vé chi phi chung. We hope to see a moderate fall in overheads next year. CULEPHI HOAT DONG: costs of operation 4 Nhing co sd ban hang ha gid thudng tra céc khodn chi phi hoat déng thip hon. Discount houses usually have lower costs of operation. CHI PH THEP ‘THI: marketing costs a Tuy nhién, chting ta phai c& gang duy tri mite chi phi ti€p thi hién nay. However, we must try to maintain the current level of marketing COSTS. CHI PHI Y Ti: medical expense 3 Mét hyp déng bao hiém 6 16 sé thanh todn moi khodn chi phi y t€ va thigt ha An automobile insurance policy will pay for medical expenses and damage to the automobile in the event of an accident, cho chiéc 6 16 ong trudng hdp xay ra tai nan, CHI PHIU: cheque (Br.E), cheek (Am.E) Q Chting t6i sé rit vui miYng khi sdm nhan dude chi phiéu cha qui ong. We shall be pleased to receive your cheque at an early date. 34CHI PHIZU DU LICH: traveller’s check + TGi cé thé sit dung chi phi€u cé nhan, chi phiéu du lich va nhitng loai thé tin dung khdc. Tcan handle personal checks, travellers’ checks and variety of credit cards. CHU TIFT: detail G Tatcd chi tit déu due trinh bay trong bang gid ca ching tdi. All details are shown (given) in our price list, QL thu cho nhiéu chi ict vé kinh nghiém truéc day cia ngudi xin vide. The letter gives many details about the applicant's previous experience, CHI TIEU: expenditure OQ Ching ta dang gap phai khé khan. Tat cd nhan vién sé phai c&t gidm bot nhing chi tiéu khéng cdn thiét. We're going through a difficult time. All employees will have to cut down on unnecessary expenditures. Q Céng ty can cdt gidm nhifng chi tigu khong cdn thigt. The company needs to cut down on unnecessary expenditures, CHI TRA: payment QO Chiing t6i sé hét stfc tri dn cho viée chi tra qua chuyén thy vé, We would be grateful for payment by return. CHi DAN: instruction Q Ching t6i han hanh géi kém theo don dat hang sO... cdng vii hing chi din chi ti€t cho qui ng cifu xét t6t nhat, We have pleasure in enclosing our order No ... with detailed instructions for your best attention, CHi DAN GIAO HANG: delivery instruction OQ Nhiing chi din giao hang trong din dat hang cia ching t6i phai duge tudn theo mét c4ch chinh xac. The delivery instructions given in our order must be strictly adhered to. 35cHi THI: instruction Q Xin cho ching t6i chi thj tai hang cha qui dng. Please let us have your shipping instructions. CHi TIEU BAN HANG: sales target, sales quota Q Gidém déc mai vu chju tréch nhiém vé viéc dap tng chi tigu bin hang. The sales manager is accountable for meeting the sales targets. QO C6 thém tién thuéng néu 16i vuyt chi ti@u ban hang hon 10%. There is an additional bonus if I exceed muy sales target by more than 10%. OQ Cé6ng ty Brent c6 khuynh huéng dat tham vong qué cao 46i véi chi tiéu ban hang cla ho. Brent are inclined to be over-ambitious with their sales targets. G T6i cé thé néi nang khéo Ié0 véi moi ngudi va c6 thé vugt hon moi chi tiéu ban hang. can talk skillfully with people and can surpass all sales quotas. CHIEM DUGC: gain Q Ra ddi cdch day hai nam, cOng ty da chiém dugc m6t thj phan rong In. Launched two years ago, the company has gained a large market share. CHIEN DICH BAN HANG: sales campaign Q N&m téi, chting tdi c6 1& sé tung ra mt chién dich ban hang & Nhat Ban. Next year we might launch a sales campaign in Japan. Q Vao thang 16i ching ta sé bt du mOt chién djch ban hang mdi. We are starting a new sales campaign next month. CHIEN DICH QUANG CAO: advertising campaign co Ong danh m6t ngan s4ch bao nhiéu cho chién djch quang c4o mdi? How much have you budgeted for the new advertising campaign ? 36QO Chi€n dich quang c4o cé m6t Anh hudng rét quan trong d6i v6i sy b4n hang ctia ho. The advertising campaign had a significant effect on their sales. CHIN LUGQC: strategy Q Ho da hoach dinh mét chién luyc dé bao vé an toan quyén Igi. They planned a strategy to safeguard the right. CHIEN LUQC TIEP THY: marketing strategy a Céc vi giém déc tép thj sit dung méy vi tinh 4@ phat trién cdc chi€n luge ti€p thi. Marketing managers use computers to develop marketing strategies. Q Ching 16i da 66 nhiém mét dai ly c6 sy canh tranh manh mé dé trién khai m6t chi€n luge tiép thj mdi. We have appointed a very aggressive agency to develop a new marketing strategy. CHIEN LUGC TOAN CAU: global strategy U Chign luge toan cdu cha ho 1a hoat dong va san xudt 6 nhidu quéc gia dé ho huéng duge Igi diém twang déi cia ting quéc gia mot. Their global strategy is to operate and produce in many,countries so that they enjoy each country’s comparative advantage. CHIET KHAU: discount a T6i uéc ho cé mt chinh séch thich hdp hon vé chiét khdu. 1 wish they had a more consistent policy on discounts. CHINH PHU: government @ Mét sé chinh phii cung cap tién bac cho cdc céng ty xudt khdu. Some governments give money to companies that export, CHINH SACH TIEN LUONG: pay policy Q Céng ty ti c6 mét chinh s4ch tidn ludng mdi. My company has got a new pay policy, 37CHINH XAC: precise, precisely Q Xin hay gdi nhitng don vj do dat chinh xdc khi dat hang. Please send precise measurements when ordering. Q Cudc hop kéo dai chinh x4e 1 1i€ng 45 phiit. The mecting lasted precisely 1 hour 45 minutes, CHU 1.6 LA: suffer loss 3 Sau khi phi chju 16 14 trong nhiéu nam tri, 161 cudc co sb kinh doanh ay da di dén chd pha san. Afier suffering losses for years, the business finally went bankrupt. CHIU THUA: give in to OQ He chju thua dp lye cia ngudi tidu dang va da thidt ké lai bao bi. They gave in to consumer pressure and redesigned the package. CHJU TRACH NHIELM: responsible, accountable, bear the responsibility, in charge of Q BO phan nghién ertu va phat trién chju trach nhém vé sy phat trién san phdim mdi. The R&D department is responsible for new product development. Q Gidm de mai vu chju trach nhiém trude gidm déc diéu hanh. The sales director is accountable to the MD. 4 Ong ay chiu wéch nhigm vé céc quyét dinh cola minh trong vide kinh doanh, He bears the responsibility for his business decisions. 4 T6i da 1am ké to4n truémg cho cong ty Coca-Cola duge 4 nam, tit thang 3 nim 1995 dén thang 3 nam 1999, chju trach nhiém vé sé h va ké todn. For four years, from March 1995 to March 1999, | worked as a chief accountant of Coca-Cola Ine., in charge of bookkeeping and accountancy. 38CHO AI MOT CUOC PHONG VAN: grant someone an interview 2 Téi rat vui néu qui 6ng cho 14) mot cudc phdng van. I'd be very glad if you would grani me an interview, CHO GIA: quote O Ching t6i sé rt biét on néu qui Ong cho gid fo.b Luan Bou. We should he grateful if you would quote f.0.b London, CHO TAM NGHi: lay off QO Céng ty da cho tam nghi 1.000 nhan cong. The company has laid off 1,000 employees. 4 Tinh than tam viée cha cong nhan vién xudng rat thip béi vi ching ta phai cho ngung hoat déng mét phdn cita nha may va cho nam tram cong nhan tam nghi. Employee morale is very low because we must shut down part of the factory and lay off five hundred workers. CHO THUR: lease QO Hy cho thué toa nha nay duge mot nam, They have leased the butlding for one year. CHO VAY: grant a loan © Ong da duve cho vay vai so tién bao nhiéu? How large a loan have you been granted? CHO VAY TRUNG HAN: medium term loan 4 Chting 6) cdn hinh the bao dam nao d6 d6i vai vide cho vay trung han. We would need some sort of security against a medium term loan, CHO VAY VUOT MUC: raise the ceiling for loans QO Ching t6i phai tufn thi nghiém ngat 1a khong duge cho vay vutut mite, We are under sirict orders not to raise the ceiling for loans. 39CHON: select Q Xin hay chon mt mt hang thay thé thich hgp ti céc kiéu hang dinh kém, Please select a suitable substitute from the enclosed patterns. CHON LV/A SAI LAM: make a wrong choice a Ong ta cé quyén ty do ra cdc quyét djnh cho minh, nhung Ong ta phai chju tréch nhiém mét minh vé cdc 18i lm khi Ong ta chon Iya sai. He has freedom to make his own decisions, but he bears sole responsibility for errors when he makes a wrong choice. cHd LAM CON TRONG: vacancy O Ching t6i cé mOt chinh s4ch uu tién cifu xét nhan vién cia ching 160i truéc cho bat ctf chd 1am nao con tréng. We have a policy of considering our own employees first for any vacancies, OQ Chiing 10i dang thi vai cudc tr&c nghiém méi dé dinh kha ning ca cdc ting vién.cho ché 1am con tong. We are trialling some new tests to measure the aptitude of applicants for vacancies. CHU CHOT: key O T6i thiét nghi sy mét di nhan vién chi chét 44 1am lung lay niém tin cha ho. I tend to think that the loss of key personnel has damaged their confidence. CHU CUA HANG: store owner wa Ching 161 muén khuyén khich nhitng ngudi chi ctta hang bay sin sn phdm cia ching t6i ra dé ban. We want to encourage the store owners to have our product available for sale. 40CHU DOANH NGHILP: entrepreneur GQ Nhiing cong ty I6n cdn dén nhiéu v6n liéng hon 1a mét chi doanh nghiép riéng 1é c6 thé bé ra. Large companies require more capital than a single entrepreneur could supply. , CHU NHAN: owner Q Chi nhan cha mét cd sd kinh doanh phai hing chju rii ro 1én nhat, The owner of the business takes the greatest risk, CHU NG: creditor Q Caéc chi ng 44 cung cp cho cong ty khoan tién ng&n han. Day 1a nhttng mén tién ng hién httu. Creditors have supplied the company with short term money. These are current liabilities, Q Chiing t6i hy vong cudc thao luan véi cdc chi nd sé cé mot két. qua nhu mong mu6n. We hope the discussion with our creditors will have a satisfactory outcome. CHU TICH: president, chairman Q Chd tich céng-ty, 6ng Smith 44 vui vé sfn sang lam ngudi [Am chifng. The president of the company, Mr. Smith has kindly agreed to act as a reference. a Ong chi théng bdo ring hoat d6ng cia cc cOng ty rift tt. The chairman reported that the companies’ performance had been very good. CHU TRI: chair QO Ong ta day than phuc cAch cé ta chi tri cudc hop. He was full of admiration for the way she had chaired the meeting. CHUC MUNG: congratulate QQ Chiing t6i xin chtic ming anh v6i nhiém vy mdi cia minh. We'd like to congratulate you on your appointment, 41CHUNG LOAI SAN PHAM: product range Q Ching loai san phdm mdi rat th vi, dac bit 1A di v6i khach hang mién Vién Déng cila chting ta, . The new product range is very interesting, particularly to our Far Eastern customers. CHUOI CONG TY BAN LE: retail chain Q K-mart va Sears 1a hai trong sO nhitng chudi cong ty ban 1é [dn nhat tren thé gidi. K-mart and Sears are two of the world’s largest retail chains, CHUYEN CHO: freight Q Ho chuyén ché hang bing may bay. They freighted the goods by air, CHUYEN MON: expertise u Ngudi ké todn vién nay c6 chuyén vé viéc lén ké hoach tai chinh. This accountant has expertise in financial planning. CHUYEN Vf: specialize in Q Ching tdi chuyén vé dé son mai ti 30 nam nay. For the last 30 years, we have specialized in lacquer wares. 9 Nu céng nhan trong mdi quéc gia chuyén lam nhitng thtt ma ho gidi nat thi chi phi sin xuat sé ha xudng. If the workers in each country specialize in what they do best, manufacturing costs will be less. CHUYEN BAY CHUYEN TIEP: connecting flight. a Chuyén bay chuyén tiép cia t6i mai dén 10 gid mdi cAt cénh. My connecting flight didn’t leave until 10 o'clock. CHUYEN HANG THAY THE: replacement shipment GQ Ching tdi sé gi ngay cho 6ng m6t chuyén hang thay thé. We shall send you a replacement shipment right away. 42CHUYEN: transfer 4 Theo dinh ky, nhitug con s6 dude chuyén tit s6 nhat ky sang 86 cai. Periodically, figures are ranisferred from the journal to the ledger. CHUYEN DICH: route 4 Béi vi con dudng da bi hut hai do bao 16, chiing t6i phai cho xe 6d chuyén dich thee moi con dudng khiic. Because the road was damaged by the storm, we are routing waffic into another read. CHUYEN NHUGNG QUYEN SOHO transfer of ownership 4 Nhitng nha dai ly wung gian lo lida vice chayCn nhugng quyén st hitu, change of ownership, Agent mihilomen arvange for changes of ownership, 4) Nha dai ly wung gian sip xCp vide chuyén nhugng quyén sé hitu wy ngudi ban sang ngudi mua, The agent middleman arranges for transfer of ownership from seller to buyer. 4 Chuyén nhuong quyén sé hitu cé nghia 1a thay d6i quyén sé hifu. Transfer of ownership means change of ownership. CHUYEN TI Q Nhan vién nay da bj budc t6i gian lan sau khi bi bat gap chuyén tién mat vao tai khoan ngan hang cia minh. The employee was charged with fraud after tt had been found that he had been diverting cash into his bank account, CHUA BAN DUQC: unsold a Ching t6i muda gidm mic san xuat bdi vi ching t6i con hgng hang t6n kho Idn chua ban duge. We want to reduce production because we have large inventories of unsold products, a }: divert 43CHUA DUGC THANH TOAN: without payment Q Chting t6i van chua dugc thanh to4n s6 tién ng da qué han lau réi cia chting t6i va ching t6i bugc phdi yéu cdu qui ong gdi cho chting (6i chi phi€u qua chuyén thu vé. We are still without payment of our long overdue account and must request you to let us have your cheque by return of post. CHUC NANG TIEP THI: function of marketing GQ Trong qué. khif chife ning hé trong nhat clia viéc tiép thj 1a bin hang. In the past the most important function of marketing was sales. CHUC VU: position Q Dé dép lai sy quang céo cha qui 6ng trén t8 Thdi Béo tim ngudi lam th’ ky, t6i xin duge Jam chtfc vu nay. In reply to your advertisement in The Times for a secretary, I beg to apply for the position. CHUC VU CON BO TRONG: vacancy 4 Khi cdc cong nhan vé hutu hoac xin nghi viéc thi phong nhan sy phai tuyén céc céng nhan mdi dé tram vao cc chitc vu cdn bd tong ay. When workers retire or quit, the personnel department must recruit new workers to fill the vacancies. CHUC VU QUAN L¥: managerial position GQ T6i da 6 chitc vy quan ly hién tai dudc 6 nam. T have been in my present managerial position for 6 years, CHUNG KHOAN: securities Q Céc c6ng ty méi gidi s&n sang mua hoac ban chifng khodn. Brokerage firms stand ready to buy or sell securities. © Chiing t6i sé hitu nhiéu tich sin va chiing khodn. We possess several assets and securities. 44CHUNG MINH: prove a Ching t6i khéng s&n sang hgp tac lam 4n véi 6ng cho dén khi nao 6ng c6 thé ching minh minh cé quyén yéu séch hgp phap déi véi phan tai san dé. Until you can prove you have a legal claim to the property, we are not prepared to do business with you. CHUNG TU: document a Q Qa Ong ta nghién cttu chiing tiv trudc khi ky. He studied the document prior to signing it, Sau khi ky xong t&t cA cdc chitng ti cén thidt, chting ti di thim ngudi khéch hang dau tién cia ching t6i. Having signed all the necessary documents, we left to visit our first client. Trao ching ti khi nhan h6i phi€u ky han 30 ngay cia ching téi. Documents against acceptance of our 30 days’ sight draft. CHUNG TU VAN TAI: shipping document a Nhw dude chi din chting t6i di cho bdo hiém va sé dinh kém hop déng bao hiém vao chttng tiv van 14i. As instructed we have effected insurance and will attach the policy to the shipping documents, CHUONG ‘TRINH BAO HIEM XA HOL: social insurance programme a ‘Tat cd nhiing céng nhan déu dude gia nhap chung trinh bao hiém x4 hdi cla cong ty. All workers are entitled to join a company’s social insurance programme. ~ CHUONG TRINH DAO TAO: training programme a 4 Céng ty cia 6ng cé t6 chifc nhifng chuong trinh dao tao khong? Does your company organise training programmes? Chudng trinh dao tao mdi b&t dau vao ngay 1 thang 1. The new training programme starts on I January. 45CHUONG TRINH KHUYEN MAI: promotion programme 4 Nhé nhitng ching trinh khuyén mai dat hiéu qua, ching toi da ling mice ban thém dude 10% trong nam nay. Because of good promotion programme, we have increased sales 10% this year. CHUONG TRINH NGHI SU: agenda QO Anh ta ndi t6m tit vé chudng tinh nghi suf trong ngay. He spoke briefly about the agenda for the day. GO TOi nghi 14 ching ta khong c6 do thi gian cho moi van dé trong chung trinh nghi sy. I don't think we've got enough time for all the points on the agenda, CHUONG TRINH TIEP THI: marketing programme 4 Voi chuténg trinh tiép thi mdi, Cong ty Céca-Cola hy vong sé gia tang duge thi phan vé nude ngot cia minh, With its new marketing programme, Coca-Cola hopes to increase its share of the soft drink market. CHUONG TRINH VI'TINH: com puter programme 4 Chung trinh vi tinh nay da duge thigt ké nhim thuc hign viée dat vé nidy bay trude. This computer programme has been designed to process airline ticket reservations, CO GIAN: elastic 4 Khi gid cd gidm xudng sé co thém ngudi mua sin phdm. Mite clu cho loai san pham dé thi co gidn. When the price decreases, more people will purchase the product, The demand for the product is elastic, CO KHA NANG: capable Q Nhifng giém déc gidi phdi c6 kha nang lanh dao eting nhv diéu hanh, Good managers should be capable uf leading as well as managing 46Q Ching téi can ngu3i cé kha nang hi€u ting Bric. We need somebody who is capable of understanding German. CO LOE: profitable 4 Nhitng 16 chttc kinh doanh Idn khOng phai lic nado cing dat duge hiéu qua va c6 1éi nhu nhifng cong ty nhd hen. Large business organizations are not always as efficient and profitable as smaller companies. Q Cong ty déng ctfa bdi vi ho khong cé Ii. The company closed because they couldn't become profitable. CO MA’ Q Vicé ay sé wis vé Tay Ban Nha vao cuéi thing, c6 ay sé khong dé dang c6 mat dé phéng van sau ngay d6. As she ts returning to Spain at the end of the month she would not easily be available for ar interview after that date. Q TOi st sin sang c6 mat dé phéng vin vao bat cif Nic ndo. J will be available for an interview at any time. CO OC DOI MGI: innovative 4 Mat céng ty c6 6c déi mdi IA mot céng ty lién tiép cung ting cdc loai hang héa va dich vy mdi mé. An innovative company is one which continues to provide new goods and services. CO QUYEN: be entitled a Ong ta c6 quyén gid Jai moi khoan [gi nhuan cia cd 3 kinh doanh. Ie is entitled to keep all the profits of the business. CO sh 4 Cong viée quang cdo c6 Igi cho nhifng sin phém nao cé sin dé N: available bin 6 nhiéu noi, Advertising is useful for products which are available in many places, u_ Land Rovers khong 6 sin vi vay ching ta dat mua Suzuki. 47Land Rovers weren't available so we ordered Suzukis instead. C6 THAM QUYEN: authorised Q Hé6a ddn khéng dudc thanh todn du@i bat ctf trvdng hdp nao ngoai triy do nhan vién cé thdm quyén. Under no circumstances may invoices be paid except by authorised personnel. CO THE CANH TRANH: competitive a Néu diéu kién cha qui éng cd thé canh tranh, ching t6i cé thé dat hang déu dan. If your terms are competitive, we may place regular orders. G Chting t6i c6 thé dam bao vai qui Ong rling gid cA cla ching toi vé moi mat cé thé canh tranh duc. We can assure you that our prices are in every respect competitive. CO THE CHUYEN DOI CHO NHAU: interchangeable a Nhifng bé phan déng nhat co thé chuyén d6i cho nhau duge. Banh xe 6 mét chiée xe dic biét sé vita vin vdi tit cA nhiing chiée xe khdc cé cling mét kiéu, va mét b6 phn cé thé thay thé cho mdt bd phan 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. @ Mac di nhifng sin pham nay dude ché tao bdi nhiing cong ty khdc nhau, chting van cé thé chuyén déi cho nhau duc. Although these products are manufactured by different companies, they are interchangeable. u Nhfing vd xe c6 Iép gai, b6 déng tam vdi truc bénh xe va nhttng vd xe c6 Idp gai, bd dan chéo khéng thé chuyén déi cho nhau dude, Radial tires and bias ply tires are not interchangeable. CO THE THAY DOI: variable Q Hay nhé ring lai sudt c6 thé thay déi, vi vay chiing ta c6 thé gap ric réi. 48Remember the interest rate is variable, so we could have problems. CO THE THUONG LUQNG: negotiable QO Chuyén lvong béng thi cé thé thudng lwdng, vay ban nghi toi nén Oi bao nhiéu? The salary is negotiable so how much do you think I should ask for? CO TINH PHi CHUYEN CHO: carriage-forward GQ Théng thudng chting t6i giao hang c6 tinh phi chuyén chd. We normally despatch goods carriage-forward. CO ¥ KIEN Vi: express an opinion on Q Chiing t6i khong muén cé ¥ Kién vé van dé do. We would rather not express an opinion on that maiter. CON NO: debtor Q Métcon ng cé thé ding déng do la dé thanh toén bat ky mén no nado, va cdc chi ng phai ch&p nhan déng d6 la lam phidng tién thanh todn. A debtor can use dollars to pay any debts, and creditors must accept them for payment. CON sé: figures Q Ong ta doc lai nhitng con s6 cho cé ta nghe dé c6 ta c6 thé bao dam ring 6ng ta c6 s6 lugng hoan toan chinh x4c. He read the figures back to her so that she could be sure that he had the quantities exactly right. CON SO HANG BAN RA : sales figure u_ Viée gidm bét sO hang ban da dude bii dip lai bing viéc ting gid cho mdi mén hang. Do dé, con s6 hang b4n ra di khéng thay déi. The decrease in the number of units sold has been offset by an increase in the price of each unit. Therefore, the sales figure has not changed, 49CON SO TRONG 86 NHAT KY: journal figure 4 Theo dinh ky, nhiing nhan vin hiu giit 56 } sich ké todn cap nhat nhitng con sé trong sé nhat ky vao trong sé ghi tat cd cde khodn mue tai chinh cla céng ty. Periodically, bookkeepers post journal figures in the book containing all the accounts of the company. CO CAU: framework QO Moi doanh nghi¢p déu phai hoat dong trong pham vi co cau hop phap cha dat nue. Every business must operate within the legal framework of the counury. CO CAU QUAN LY: management structure Q Cong ty c6 mot ed c&u quan ly don gian. The company has a simple management structure. CO CHE QUAN LIEU HANH CHINH: bureaucracy 4 Cé ché quan liéu hanh chinh da lam cho ban gidm déc khong thé tign hanh gidi quyét cdc van dé mét céch nhanh chong. The large bureaucracy prevents management from taking quick action to solve problems. CO HOLE: chance, opportunity Q C6 cd hGi nao gap dng ta dé ban vé chuyén nay vao hic nado hm nay khéng? Is there any chance of seeing him about this some time today? u Néu mot cong ty kiém soat duge moi khau trong cOng viée san xudt, phan phdi va budn ban thi cong ty dé cé mot co hdi khién Igi nhuain ting lén t6i da. If one company controls all aspects of production, distribution, and sale, it has an opportunity to maximize profits. a T6i hy vong ring minh sé cé co h6i 4p dung nhitng gi duc dao tao vao lam viéc cho céng ty qui 6ng. 50LT hope that Twill have the chance to put my training to work for your company. CO SG BAN HANG HA GIA; discount house a Trong mot co sé ban hang ha gid, hang hoa c6 thé dude ban vii gid ré hon bd: vi kh6ng c6 nhidu nhan vién bén hang phuc vu, va cAc khodn chi phi diéu hanh cifa hang ciing thap hon. In a discount house merchandise can be sold for a lower price because there are not a lot of salemen, and the costs of operating the store are lower. Nhifng cd sé ban hang ha gif chi tri hang ma ho cé thé ban dude nhanh chéng ma théi. Discount houses carry only merchandise which they can sell quickly. co sé pv Littu: database a CO 86 DiU DAN: regular b: 4 Chife nang chinh x4c cia co sé dit ligu mdi 1 gi? What is the precise function of the new database? Nhitng mén dé nao dé c6 gid tri d6i vdi céng ty due mua va ban dya trén mot cd sd déu dan; nhitng mon khdéec dude cong ty lu gif lau dai. Certain items of value to the company are bought and sold on a regular basis; other items are held by the company for a long time. CO SG KINH DOANH: business os Nghiép chd duy nhat c6 thé giit lai moi khoan Igi nhudn phat sinh ti cd sd kinh doanh cia Gng. The sole proprietor may keep all the profits derived from his business. Cfe co sé kinh doanh cung ting cA hang héa Jan dich vy. Businesses provide both goods and services. 51CO s6 SAN XUAT: manufacturing base 2 M6t cong ty in néi tiéng, hién vitng manh 8 Vuong Quéc Anh va Vién Déng, mu6n thanh lap mét cd sé san xudt 6 Chau 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. CO SG TOAN CAU: global basis Q Cc céng ty thugng mai quéc té can c6 kha ning canh tranh trén mé6t cd sé toan cdu hon 1a trén co 86 dja phuong. International trade companies need to be able to compete on a global basis rather than a regional basis. CO S86 TROI NGI VE TY GIA: floating rate basis Q Céc loai tién té hién dang dude trao d6i trén mOt cd sé troi ndi va ty gid. Currencies are now being exchanged on a floating rate basis, Q Cfc loai tién t¢ dugc mua va ban trén mOt co sé trOi néi ve ty gid. Currencies are bought and sold on a floating rate basis, CO XUGNG SAN XUAT: factory 2 Céng viée phan phi cé nghia 1a chuyén c4c loai sin phdm ti co xuOng sn xudt dén cifa hang noi ma kh4ch hang mua ching. Distribution means getting the products from the factory to the store where customers buy them, cOIM6: openly Q Ban nén khuyén khich nhan vién n6i nang céi mé vé bat cit van dé gi. You should encourage employees to speak openly about any problems, CON KHUNG HOANG: crisis Q Khéng cé mOt ving nao trén anh thd Vuong Quéc Anh thodt khéi con khiing hodng, There is nowhere in the UK that has escaped the crisis, 52CO DINH: inelastic a Khi gid cA tang lén, chting t6i mu@n mie bin duge gift nguyén khéng 46i, chting 16i muén mtfc cdu duge c6 dinh. When prices increase, we want sales to remain constant; we want demand to be inelastic. CO VAN: consultant Q Ngw0i c6 vin ma 1am ban béo cdo nay da rdi t6 chitc. The consultant who did this report has left the organisation. CO VAN TAI CHINH: financial adviser Qa C6 vain tai chinh cia ba ta bj thayét phuc ring dé An dé sé 1A mét su thanh cng. Her financial adviser is convinced the project will be a success. C6 DONG: shareholder, stockholder Qa a C&c 06 déng nhd duge quyén bidu quyét 4 cudc hop. Ordinary shareholders are entitled to vote at the meeting. TOi hy vong cdc c6 dong sé chap nhan Idi dé nghj méi. T hope the shareholders will accept the new offer. _ La mét don vj biét lap, céng ty co thé sé hifu ta san riéng ngoai cdc cd dong riéng 1é. As a separate entity, a corporation can oven property apart from the individual stockholders, Nhiing c6 déng tra cdc khoan thué Idi tic cA nhan difa trén mtfe Iai cé phdn cia minh. The stockholders pay personal income taxes on their profits from stock, C6 HU: obsolete Qa Xe hdi d& khién cho cho ngua va xe kéo trd thanh c6 bu. The automobile made the horse and buggy obsolete. 53C6 pul vz share, stock 60 phan trim c6 phan cia cong ty chting 161 A do cae nha dau wt nude ngod aim chi. 60% of our shares are owned by foreign investors, Ching (i can su gidp dd vé ti chinh dé ching 161 66 thé mua thém e6 phan. We'll need some financial assistance to enable us to buy more stock. Cong ty di phat hanh thém cd phan dé tim ngudén tai chinh cho vide khuCch trudng. The corporation issued more stock to finance the expansion, CO PHAN CHUA DUGC THANE ‘TOAN: outstanding share, outstanding share of stock, outstanding stock 4 C6 thé mot cdng ty lon hon 6 nhidu ign mat sé ngd ¥ muda mua nhitiug 6 phan chua due thanh todn, Maybe a larger company with a lot of cash will offer to purchase the outstanding shares, Nu gid tri thi truding thdp hon nhidu so voi gid tr] KE todn thi mét cOng ly Idn hoa c6 thé quydt dinh ngd y mua tat cd cae cé phan chua duge thanh todn cila mét cong ty khdc va tiép quan nd. Lf the market value is much lower than the book value, a larger company may decide to offer to purchase all the outstanding shares of stock of a company and take it over. Néu mot cong ty lin hou mua $1% cd phan chva thanh toén cita mOt cong ty nhé hun thi nd sé tiép quan cong ty nhé hon dé. dfa larger company purchases fifty-one per cent of the outstanding stock of a smaller company, it will take over that company, C6 PHAN KHONG TINH LAI: equity a 54 Trif cde khoan ng ra khéi cdc khodan tich san thi thy duge khoan c@ phan khong tinh Hi eda cong ty. Subtracting the debts from the assets reveals the equity of the company.CO PHAN KHONG TINH LAI CUA CHU NHAN: owners’ equity 4 Bang cfn d6i cho thay ring Tich san = No = C6 phan khong tinh lai cia chi nhan. Cac muc téng cong duge ghi di xting nhau. The balance sheet shows that the Assets = Liabilities = Owners’ Equity. The totals are in balance. CO PHIEU: share OQ Cfée nha dau tnhd dude khuyén nén gif lai cd phi€u ca ho. Small investors were advised to hold on to their shares. QO Tdi mua c6 phidu qua sy gidi thigu cha nhan vin ké toan cla tdi. J bought the shares on my accountant’s recommendation. CONG NGHE THONG TIN: information technology a bé phuc vu cho sy quan tam eang Itc cang nhiéu d&n cong nghé thong tin, ching ti da phai bé sung thém 3 khéa hoc nifa vao nam nay. To cater to the growing interest in information technology, we have had to add three extra courses this year. CONG NGHE ‘TIEN ‘THEN: high-tech a Trong thé gidi cng nghé tién tin cla ching ta, cdc cng ty phai dé phdng gidn diép céng nghiép. In our high-tech world, companies must be on their guard against industrial espionage CONG NGHIEP HOA: industrialized ao G vai dat nuéc cong nghiép héa, 6 nhiém 1a m6t van nan In. In some of the more industrialized countries pollution is 7 big problem. 4 Cfe nha lanh dao thudc céc nuéc céng nghiép héa d& hop tai Canada. The leaders of the industrialized countries met in Canada. CONG NGUIEP NANG: heavy industry Q (6 nhiéu nganh cong nghiép nang trong khu vuc nay. 55There's a lot of heavy industry in the area. CONG NHAN VIEN: employee Qa u Céng nhan vién 1a ngudi 1am vige cho mét cong ty va lanh tién céng cho cong viéc minh da 1am. An employee is a person who works for a company and receives payment for his work, Cong ty General Motors c6 vai ngan céng nhan vién. General Motors Corporation has several thousand employees. CONG SUA: capacity Q Q Va cudi cing ching tdi c6 duc may HP203 mA cng suat cha né dn hon m4y HP202, And finally we have the HP203, whose capacity is much higher than HP202. May nay cé cng sudt 100 dun vi 1 ting. This machine has a capacity of 100 units an hour. CONG SUC LAO DONG VE THE XAC: physical labor UW Nghé néng luén ludn ddi hoi phai bd céng site lao dong mét nhoc vé thé xéc, Farming has always involved hard physical labor, CONG TEN NO: container G@ Khi céc sin pham dude xép vao trong nhitng cng ten no Ién, chting ta bdo ring sdn phdm da dude nhap vao céng ten nd. When products are packed in large containers, we Say they are containerized, CONG THUC: formula Q Céng thitc 4n dinh mitc khdu hao 1a m6t phdn ca luat thud, The formula for determing depreciation is part of the tax law. CONG TY: company, firm, employer u 56 Cong ty nay tim cdc nhan vién 6 bén ngoai cong ty. This company looks for workers from outside the company.Cér, ty 1A mét nhém ngudi mua, bén hodc cung cAp dich vy nao dé. Acompany is a group of people who buy, sell or provide a service. Ngudi viét thy khong sn sang cho biét mifc luong hién tai va cing khéng néi lam viéc cho céng ty nao. The writer is not prepared to state her present salary, nor to say which firm she works for. Boeing 14 mét trong nhitng céng ty 16n nhat tai Seattle. Boeing is one of the largest employer in Seattle. Bat ky ngudi nado lam viéc cho m6t c6ng ty ciing 14 m6t thanh vién cla céng ty 46. Anyone who works for a company is part of the personnel of that company. CONG TY BAT DONG SAN: real estate agent a Céng ty bat déng sin da dinh gid trj cha cin nha truéc khi ban. The real estate agent evaluated the house’s value before putting it on the market. CONG TY BAO HIEM: insurance company a C&c cong ty bdo hiém co thé dude xem 1a céc nha liéu mang chuyén nghiép. Insurance companies can be considered professional risk takers. CONG TY CHINH: main company a Truéc khi ban cé thé diéu hanh mdt cd sé truce thudc céng ty Macdonalds thi ban phai dugc sy cho phép ciia cOng ty chinh. Before you can operate a Macdonalds’s, you must get pemission from the main company. CONG TY CON: subsidiary a COng ty ne 6 Nhat Ban thanh lap cong ty con nay dé sin xuat xe gan may 6 Hoa Ky. The parent company in Japan set up this subsidiary to produce motorcycles in the United States. 57CONG TY CUNG CANH TRANH: rival company Q M@t céng ty cing canh tranh da gianh duge hgp dong. A rival company won the contract, CONG TY DA Quéc GIA: multi-national company Q IBM Ia mot trong nhitng céng ty da quée gia Idn hat tren thé gidi ngay nay. BM is one of the biggest multi-national companies in the world today. 4) COng ty Unilever la m§t cong ty da quée gia quan trong sin xuat va ban sin phém tai nbiéu mide. Unilever is an important multi-national corporation which produces and sells products in many countries, CONG TY DUOC Quéc HUU HOA: nationalized company 4 Cong ty Thép Anh quéc 1a mét cng ty dude quéc hifu héa béi vi ad duge chinh phi Anh quéc lam chi. British Steel is a nationalized company because it is owned by the British government, CONG TY KINH DOANH HANG HOA: merchandising enterprise 4 Céc cita hang t6ng hdp va situ thj 1a nhitng vi du vé cée cong ty kinh doanh hang héa. Department stores and supermarkets are examples of merchandising enterprises. CONG TY LEP VON: affiliated company Q Céng ty lép vOn 14 cOng ty do mdt cong ty khée sé hitu mot phan hoac toan bd. An affiliated company is a company partly or whally owned by another company. CONG TY ME: parent company GQ Céng ty me dat co sd 8 brussels, voi cdc chi nhdnh & Frankfurt va Milan. 58The parent company is based in Brussels, with subsidiaries in Frankfurt and Milan. 4 Céng ty General Motors la cng ty me ctia cdc phan xudng ché tao khung xe Fisher. General Motors Corporation is the parent company of Fisher Body Works. . 4 Cong ty Dign thoai va Dign bio Quée té (L'T.T.) LA mot cong ty me lam chai nhiéu cong ty nhd 6 Hoa KY va 6 nude ngoai. International Telephone and Telegraph (L.T.T.) is a parent company which owns many smaller companies in the United States and abroad. 4 Céng ty me thudng gitip dd céc ctta hang dude c&p phép nhugng quyén thye hién cc dgt khuyén mai cha ho. The parent company will help the franchise stores promote their sales, CONG TY QUANG CAO: advertising agency oO Ong da chon céng ty quang c4o nao chva? Have you chosen an advertising agency yet? CONG TY TNHH: corporation a ‘Trong trudng hdp kinh doanh that bai thi trach nhiém cha mét cong ty TNHH vé cac khoan ng duge gidi han. In the case of business failure, the responsibility of the corporation for its debts is limited. CONG TY VAN ‘TAI: trucking company 43 MOt xe tdi chay bing d6ng cd diézen 1a mét mén tich sin d6i voi mOt céng ty van tai. A diesel truck is an asset to a trucking company. CONG VIEC: task 4 Téi rf tin tudng 1A c6 thé 1am tron nhitng cong viée ma qui Gng giao pho, T have confidence of being able to fulfil all the tasks assigned to me. 59CONG VIEC LAM BANG CHAN TAY: hand work a Nhiing cOng nhan duge hudn luyén so sai cd kha nang sn. xudt cdc loai hang héa dai hdi nhiéu cong vic lam bing chan tay, Workers with very little training are able to produce goods which require a lot of hand work. CONG VIC GIAO DICH: transaction a Nhifng khoan muc 1a nhifng muc ghi lai nhifng loai céng viéc giao dich c6 cng hinh thttc. Accounts are records of similar types of transactions. GQ Nhitng céng viée giao dich buén bén duge ghi vao khodn myc buén ban. Sales transactions are recorded in the sales account. CONG VIEC LAM AN: business Q Cém dn chiia, cong viéc Kim an dudng nh dang phat én. Thank goodness business seems to be picking up. CONG VI£C LAM TAM: temporary employment . Q TOi dang tim m6t cong viéc lam tam trong thdi gian nghi hé nay. I’m looking for a temporary employment during the summer holiday. CONG VIEC LAT VAT: odd job 4 T6i vita mdi nghe t Ong Jones, mot trong nhifng ngudi chao hang cia qui Ong, ring qui 6ng mun thué mét ngudi dé phy gitp viée giao hang va lam nhiing cOng viéc lat vat 6 ctta hang sau gid hoc, t6i mudn xin dug lam céng viéc nay. J have just heard from Mr. Jones, one of your salesmen, that you want to employ a bey 10 help with deliveries and to do odd jobs about the store after school hours, I would like to apply for this job. CONG VIEC VAN PHONG: office work 4 Ti cé nhiéu kinh nghiém vé cing viée van phong. T have a lot of experience in office work, 60CONG DONG: community OQ Nhitng tiét muc quang c4o trén bdo chi cé gid tri theo thdi gian, va cé thé dugc phan phéi trong nhitng cOng déng riéng biét. Newspapers advertisements have time value, and they can be delivered in specific communities. CONG SU: colleague O Hai cong sy c6 quan hé t6t dén ndi ho chua bao gid bit déng vdi nhau vé diéu gi. The two colleagues had such a good rapport that they never disagreed on anything. CONG TAC: collaboration Q Bé Anndy 1a su cong tac giifa 2 cong ty. The project was a collaboration between two firms. CONG VGI: plus Q Ho dé nghi tra c6 ta 15.000 d6 cong véi nhiing chi tiéu. They offered her $ 15,000 plus expenses. COT YEU: essential a C6 4y Ia thanh vién cot yéu cia t6 nay. Cining ta khdng thé lam ma khéng c6 c6 fy.” She’s an essential member of this team. We can’t do without her. CO @A UGC XAI ROD: used a Negudi thiéu ni da duge ngudi chao hang thuyét phuc mua mt chiéc xe cii (di duge xai rdi). The young woman was persuaded by the salesman to buy a used car. CUNG CAP: supply, provide OQ Ching ta khéng can thao luan vé nhifng c4i méy ma dng khéng thé cung cAp cho chting t6i trong vong hai tuan. We don’t need to discuss those machines that you can’! supply within two weeks. 61