600essential words for theTOEIC

1. Ti liu ny ra i nhm mc ch g v da trn nhng ngun ti liu no?Ti liu ny c bin son nhm mc ch n tp v m rng vn t ting Anh.N bao gm phn Anh ng v phn Vit ng. Phn Anh ng c bin son da trn cun 600 essential words for the TOEIC (second edition). Phn Vit ng c bin son da trn s hng dn ca c Trinh, s tra cu t in t Google Dch v t t-in-online ca trang www.hellochao.vn. 2. Ai l ngi bin son?Ti liu ny ban u c c nhn c facebook Khai Tran bin son nhm mc ch n tp ring. Tuy nhin, do khi lng cn bin son ln nn tc gi ku gi s h tr ca cc thnh vin trong nhm facebook Toeic Practice Club vi link https://www.facebook.com/groups/Toeictuhoc/. Mt trong nhng ngi u tin sn lng tr gip mnh l bn c facebook Thu Th Nguyn. Bn y chu trch nhim nhp vn bn Anh ng t bi 26 n bi 50.Thi gian pht hnh ti liu ny l ra c th b tr hon v thi hn. Tuy nhin, do s gip nhit tnh ca bn Thu Th Nguyn m n c xc tin nhanh hn rt nhiu.Nhn y, mnh xin chn thnh cm n s gip to ln ca Bn.3. Ti liu ny c bin son nh th no?Ti liu ny gm 50 bi. Mi bi c tm gn trong 2 trang. Do , bn c th tm bi 4 trang 3 v 4, bi 16 trang 31 v 32, bi n trang (2n-1) v 2n.Trang u gm cc t vng. Ch cn lu hn s c t m.Trang sau gm mt bi vn ngn c trnh by song ng. Trong trang ny, cc cm t in khuyt trong Sch 600 c gch chn. Nhng t cn lu c nh dng khc bit, hoc c t m hoc va c t m va c in nghing.Sau 50 bi l phn tm li mt s im t vng cn lu thm.4. Bn quyn v lu Ti liu ny khng thuc bn quyn ca ring c nhn hay t chc no. Mnh khng chu bt c trch nhim g nu c sai st, v do bn nn cn nhc trc khi tham kho.Vi ti liu ny, bn c quyn: chnh sa nu c li, b sung nu thiu, v ct gim nu tha. Trong nhng trng hp , bn nn ghi ch thm tn h km theo thi gian trc khi ti ln internet ngi ti v c th phn bit c cc phin bn khc (Bng tm tt pha di).Vn bnNi dung thay i*Ngi sonNgy ti ln

Vn bn gc-Khai Tran & Thu Th Nguyn

Thay i ln 1

*Ni dung thay i nn km theo s trang, nu qu di xin tch ring thnh mt trang.

iiLesson 1. Contracts

- contract(n) hp ng(v) k hp ng- abide by (v) = comply with = conform to: tun th = adhere to (16-83)- agreement (n)1. s tha thun2. hp ng = contractagree(v)agreeable(a)- mutual (a) ln nhau- assurance (n) = guarantee: s m boassure(v)assuredly(adv)- sales associate (n) ctv bn hng- cancellation (n) s hy bcancel (v)canceled(a)- determine (v) xc nh- be liable for = be responsible for: chu trch nhim cho- engagement (n)1. s dnh lu2. l nh hn- entire (a) ton b- establish (v) = set up: thit lp- institute(n) vin(v) qui nh (dng cho b lut, ni qui)- merger (n) s sp nhp- obligate (v) bt buc + to Voobligation(n)obligatory(a)- party (n)1. ba tic2. bn hp ng = side- provision (n) iu khonprovide (v)provider (n)- resolve (v) = deal with: gii quyt- specific (a) = particular: c thspecify(v) ch raspecification(n)

Contracts are an integral part of the workplace. In simple terms, contracts are an agreement between two or more parties that specifies terms and obligates the parties to follow them. Contracts often include the amount that a client will pay contractors and what services will be provided. For example, in your office, you may have a contract that provides assurance that your copier machine or phones will be repaired within a certain amount of time. This service can either be done off-site or at your establishment. A contract often states ways to determine if quality of work delivered is acceptable. Well-written contracts usually provide ways to resolve problems like these when they happen. Before engaging in a contract, both parties should think carefully, as they will have to abide by the conditions specified in it. A contract usually specifies how the two parties can cancel it if either party fails to meet the terms.Hp ng l mt phn khng th thiu ca ni lm vic. Trong thut ng n gin, hp ng l mt tha thun gia hai hay nhiu bn ci m ch ra cc iu khon v bt buc cc bn lm theo chng. Hp ng thng bao gm s tin m khch hng s tr cc nh thu v nhng dch v g s c cung cp. V d, trong vn phng ca bn, bn c th c mt hp ng cung cp s m bo rng my photocopy hoc in thoi ca bn s c sa cha trong vng mt khong thi gian nht nh. Dch v ny hoc c th c thc hin khng ti ch hoc ti c s ca bn. Mt hp ng thng nu cch xc nh nu cht lng cng vic c giao l chp nhn c. Nhng hp ng c vit tt thng cung cp nhng cch gii quyt cc vn ging nh khi chng xy ra. Trc khi tham gia vo mt hp ng, c hai bn cn suy ngh cn thn, v h s phi tun th cc iu kin c quy nh trong n. Mt hp ng thng quy nh c th nh th no th hai bn c th hy b n nu mt trong hai bn khng p ng cc iu khon.

Lesson 2. Marketing

- marketing (n) tip thmarket(v) bn, i mua (n) th trngmarketable(a)- attract (v) = appeal to: thu ht, li cunattraction(n)attractive(a)- convention (n) = conference: hi ngh- draw sbs attention: thu ht s ch ca ai turn : chuyn hng- compare (v) so snhcomparison(n)comparable(a)- competition (n)1. s cnh tranh2. cuc thi = contest = test3. i th cnh tranhcompete(v)competitive(a)- consume (v) = use up: tiu thconsumption (n)consumer (n)consumable (a)- convince (v) thuyt phc- currently (adv) hin ti th- fad (n) = trend: xu hng- inspiration (n) s truyn cm hng inspire (v)- persuasion (n) s thuyt phc- productive (a) = high yield: nng sut cao- satisfaction (n) s hi lngsatisfy(v) lm hi lng, lm tha mnsatisfactory(a)

Yassir is getting ready to realize his dream: opening a business that sells plants on the Internet. After completing a business plan that helped him to determine that there was demand for his product in the market. Yassir is ready to start promoting his business. Having persuaded the bank that there was a market that there were consumers willing to buy plants on the Internet he needed to find these consumers.Once he has an established base, Yassir, like other business owners, will have to continually attract new customers. At the same time, he must make sure current customers are satisfied. In other to be satisfied, current customers must be happy with the product they receive. Yassirs job is to inspire these customers to gain their repeat business. To do this, he will have to convince consumers that he offers a good product at a good price, especially when compared to the businesses with which he competes. He hopes that Internet plant buyers are here to stay and not just part of fad.Yassir ang chun b thc hin c m ca mnh: m mt doanh nghip bn cy trng trn Internet. Sau khi hon thnh k hoch kinh doanh gip anh ta xc nh rng c nhu cu cho sn phm ca anh ta trn th trng. Yassir sn sng bt u vic xc tin doanh nghip ca anh ta. Vic thuyt phc ngn hng rng c mt th trng - m c nhng ngi tiu dng sn sng mua cc cy trng trn Internet anh ta cn tm nhng ngi tiu dng ny.Mt khi anh y c mt c s c thnh lp, Yassir, ging nh cc ch doanh nghip khc, s phi thu ht nhng khch hng mi mt cch lin tc. ng thi, anh ta phi chc chn rng nhng khch hng hin ti c lm hi lng. c lm hi lng, nhng khch hng hin ti phi hnh phc vi sn phm m h nhn c. Vic ca Yassir l truyn cm hng cho cc khch hng ny t c vic mua lp li ca h. lm iu ny, anh y s phi thuyt phc nhng ngi tiu dng rng anh ta cung cp mt sn phm tt vi mt gi tt, c bit l khi c so snh vi cc doanh nghip m anh ta cnh tranh. Anh y hy vng rng nhng ngi mua cy trng Internet y lu li v khng ch l mt phn ca xu hng.

Lesson 3. Warranties

- warranty (n) s bo hnh- characteristic (a), (n) = trait: c imcharacteristically(adv)characterize(v)character(n)- reveal (v) tit l, cng khai- resistant (a) khng, chng li- consequence (n) hu qu- invalidate (v) = cancel: hy b- consider (v) + V_ingconsideration(n)considerable(a)- cover (v) bao gm +insurancewarrantyexpensenews coverage- expiration (n) s ht hn- frequently (adv) mt cch thng xuyn- imply (v) m chimplication(n)implicit(a)- indicate (v) cp- inference (n) s suy lun- promise(v) ha, cam kt + to Vo(n) li ha, li cam kt- protect (v) bo v protect from : bo v khi protection(n)protective(a)- vendor (n) ngi bn hng- reputation (n) danh ting be reputed to Voreputable (a)- require (v) yu cu + that + S + Vo (nu ch ng) / be V3 (nu b ng)requirement(n)requisite(a)require sb to Vosb be require to Vo- variety (n) a dng, nhiu loi a variety of Ns

Warranties are a sellers promise to stand behind its products. Most major purchases like computers or cars come with a warranty, as do smaller purchases, like stereos or other electronic housewares. Warranties are not required by law, but are frequently found on most products. If you are making a purchase, you should consider the individual characteristics of a warranty, as each can vary in the amount of coverage it provides. At the minimum, warranties are required to promise that the product will do what it implies that it will do; for example, that a blender will blend or a hair dryer will dry hair. Most warranties are good for a fixed time, then they expire. You can protect yourself by buying products from companies with good reputations and taking good care of your new purchase. There are consequences to not taking care of a product, as most warranties require that you use the product in a certain manner.Ch bo hnh l li ha ca mt ngi bn ng sau sn phm ca n. Hu ht nhng vic mua sm ln nh my tnh hay t i vi mt s bo hn, vic mua sm nh cng vy, ging nh dn m thanh hoc gia dng in t khc. Bo hnh khng b i hi bi php lut, nhng thng c tm thy trn hu ht cc sn phm. Nu bn ang thc hin mua hng, bn nn xem xt cc c im ring bit ca mt bo hnh, v mi ci c th khc nhau v s lng bo hnh m n cung cp. mc ti thiu, vic bo m c yu cu cam kt rng sn phm s lm nhng g n ng rng n s lm; v d, mt my xay sinh t s xay hoc my sy tc s lm kh tc. Hu ht vic bo hnh l tt cho mt thi gian nht nh, sau chng ht hn. Bn c th bo v chnh bn bng cch mua cc sn phm t cc cng ty c danh ting tt v quan tm tt vic mua sm mi ca bn. C nhng hu qu khng chm lo mt sn phm, nh hu ht cc bo m yu cu bn s dng sn phm trong mt cch nht nh.

Lesson 4. Business Planning

- plan(v) hoch nh + to Vo(n) k hoch- address(n) bi din vn = speech(v) gii quyt- avoid (v) trnh + V_ingavoidance(n)avoided(a)- demonstrate (v)1. ch ra, biu tnh, biu l, th hin, lm mu2. chng minh, chng t = provedemonstration(n)demonstrative(a)- develop (v) pht trindevelopment(n)developer(n)- expand (v) m rng- progress (v) tin b in progress: ang trong tin , thc hin, thi cng, hot ng- improve (v) ci thin- evaluate (v) nh gievaluation(n)evaluator(n)- impact(n) tc ng(v) nh hng- gather (v) = accumulate: thu thp, tp hp- offer(v) cung cp(n) s ngh = proposal- primarily (adv)1. trc ht2. ch yu- risk(v) lm liu + V_ing(n) ri ro face risk: i mt ri rotake risk: chp nhn ri ro- strategy (n) chin lcstrategize(v)strategic(a)- strong (a) bn, khestrength (n)strengthen(v)- substitution (n) s thay thsubstitute(v)substituted(a)- replacement (n) ngi, ci thay th- submit (v) = turn in: np

Every business must develop a business plan. The business plans primary purpose is to improve the entrepreneurs control over the business and to help him avoid common mistakes. It is not an overstatement to say that a business will fail or succeed on the strength of its business plan, so there is no substitution for a well-prepared plan. The business plan documents the strategy for growing the business. Think on the business plan as a road map that describes in which direction the company is going, what its goals are, and how it is going to get there.

In developing the plan, the entrepreneur will conduct research to determine a systematic and realistic evaluation of the companys target market and define its potential. The entrepreneur must be able to prove through research that customers in the market need the good or service that is offered and that a sufficient number of potential customers exists to support the business.

A business plan also looks at the risks the business faces. Chief among these is competitors. The business plan must analyze the companys competition by gathering information on competitors market share, products, and strategies. The plan should demonstrate what distinguishes the entrepreneurs products or services from others already in the market. It is also common for businesses to fail because the owner fails to invest or seek sufficient capital to run the business. A good business plan should address this issue as well.

Mi doanh nghip phi pht trin mt k hoch kinh doanh. Mc ch ch yu ca k hoch kinh doanh l ci thin s kim sot ca doanh nhn trong kinh doanh v gip anh ta trnh nhng sai lm ph bin. Khng phi l qu li khi ni rng mt doanh nghip s tht bi hay thnh cng trn sc mnh ca k hoch kinh doanh ca n, v vy khng c s thay th cho mt k hoch c chun b tt. K hoch kinh doanh vch ra chin lc cho vic pht trin kinh doanh. Hy suy ngh v k hoch kinh doanh nh l mt bn ng ci m m t trong phng hng cng ty ang i, nhng g l cc mc tiu ca n, v lm th no n s i n .Trong vic pht trin k hoch, ch doanh nghip s tin hnh nghin cu xc nh mt nh gi c h thng v thc t ca th trng mc tiu ca cng ty v xc nh tim nng ca n. Doanh nhn phi c kh nng chng minh qua nghin cu rng nhng khch hng trong th trng cn hng ho hay dch v m c cung cp v rng mt s lng nhng khch hng tim nng tn ti h tr cng vic kinh doanh.Mt k hoch kinh doanh cng xem xt cc ri ro m doanh nghip phi i mt. ng u trong s ny l cc i th cnh tranh. K hoch kinh doanh phi phn tch s cnh tranh ca cng ty bng cch thu thp thng tin v th phn, sn phm v chin lc ca i th cnh tranh. K hoch ny nn chng minh ci g phn bit cc sn phm hoc dch v ca mt doanh nhn t nhng ngi khc c trong th trng. N cng ph bin cho cc doanh nghip tht bi v ch s hu khng u t hoc tm vn iu hnh doanh nghip. Mt k hoch kinh doanh tt cng nn gii quyt vn ny.

- entrepreneur /n.tr.prnr/ (n)- capital (n)1. tin vn 2. th - raisecapital: huy ngvnmoneytin- make mistake: gy ra li lm correct mistake: sa cha li lm

Lesson 5. Conferences

- conference (n) hi ngh (i cng 2v: hold v attend)- accommodate (v)1. p ng2. chaaccommodation(n)accommodating(a)- arrangement (n) s sp xparrange(v)arranged(a)- association (n)1. t chc2. lin hipassociate(v)associated(adv)- attend (v)1. tham gia2. ch pay attention toattention be paid toattendance(n)attendee(n)- get in touch (with) (v) gi lin lc (vi)- hold (v)1. t chc2. cm3. cha- location (n) = site: v tr- overcrowded (a) qu ng- register(v) ng k(n) h s = recordregistration (n)- select (v) chn lcselection(n)selective(a)- session (n) phin hp- take part in (v) = join = participate in: tham gia- banquet (n) = big party: ba tic ln

Many associations and organizations hold annual conferences so that their members can get in touch with each other and take part in educational programs. When planning a conference, event coordinators try to have a variety of sessions so people attending can select a workshop or meeting that best suits their needs. When making arrangements for a conference, they look for a site that will accommodate all their needs. The site should be able to hold the number of people expected to attend, without the meeting rooms being overcrowded. Good event coordinators tour the site before making a final decision because brochures cannot show all the necessary details. Having meetings in a fun location can really encourage people to register for the meeting.Nhiu hip hi v t chc t chc nhng hi ngh thng nin cc thnh vin ca h c th gi lin lc vi nhau v tham gia vo cc chng trnh gio dc. Khi ln k hoch mt hi ngh, cc iu phi vin s kin c gng c mt lot phin hp mi ngi tham d c th chn mt hi tho hay cuc hp m ph hp nht vi nhu cu ca h. Khi to nhng s sp xp cho mt hi ngh, h tm kim mt v tr m s p ng tt c nhu cu ca h. V tr nn c kh nng cha s lng ngi c d kin tham d, khng c cc phng hp qu ng c. Cc iu phi vin s kin tt kho st v tr trc khi a ra quyt nh cui cng bi v tp qung co khng th hin th tt c cc chi tit cn thit. C cc cuc hp ti mt a im vui chi c th khuyn khch ngi dn ng k cho cuc hp mt cch thc s.

Lesson 6. Computers

- access (v) truy cp, tip cn(n) quyn truy cpaccessible (a)- allocate (v) phn ballocation(n)allocated(a)- designate (v) b nhim- be compatible with: tng thch vi- delete (v) = remove: xa- display (v) hin th- duplicate(v) sao chp(n) bn saoduplication (n)- failure (n) s tht bi + to Vofail (v) + to Vofallible (a)- figure out (v) = understand: hiu ra- ignore (v) pht lignorance(n)ignored(v)- search (n) = investigation: iu tra(v) = look for: tm kim- shut down (v) = turn off: tt (my)- warning (n) cnh bo; alert to danger: bo ng nguy him(a)warn(v) + sb + to Vo

When I try to shut down my computer, a warning pops up that says Low Memory. From there, I cant figure out what to do. The computer wont let me access any of my files, so I cant search for those that I could delete. Ive already deleted all of my duplicate files, and I cant believe that my remaining files are using up so much memory. Id be happy to ignore the computers warning, but I have no option, since the display is frozen on this message. Do you think Ive failed to understand something about the operations of this computer? If you can, would you please allocate a few minutes in your busy schedule to help me solve this dilemma? As I said before, Im sure that my software is compatible and is not the source of this problem.

Khi ti c gng tt my tnh ca ti, mt thanh bt m cnh bo ni l "B nh Thp". T , ti khng th hiu ra lm ci g. My tnh s khng cho php ti truy cp bt k tp tin no ca ti, v vy ti khng th tm kim nhng ci m ti c th xa. Ti xa tt c cc tp tin trng lp ca ti, v ti khng th tin rng cc tp tin cn li ca ti ang s dng qu nhiu b nh. Ti s hnh phc pht l cnh bo ca my tnh, nhng ti khng c la chn, bi v vic hin th b ng bng trn thng bo ny. Bn c ngh rng ti khng hiu c iu g v cc hot ng ca my tnh ny? Nu bn c th, bn vui lng dnh mt vi pht trong lch trnh bn rn ca bn gip ti gii quyt vn nan gii ny? Nh ti ni trc y, ti chc chn rng phn mm c tng thch v khng phi l ngun gc ca vn ny.

dilemma /dalem./(n)

Lesson 7. Office Technology

- affordable (a) phi chng affordablepricereasonablecompetitiveafford(v) kh nng chi traffordability(n)- as needed (adv) khi cn- be in charge of (v) ph trch, chu trch nhim- appoint (v) b nhim, ch nh + to Vo- capacity (n)1. sc cha2. kh nng- ability to Vo: kh nng lm g- durable (a) = strong: bn- initiative (n) sng kininitiate(v)initiation(n) s xng, s m u- physically (adv) v mt th chtphysical(a)physique(n) th cht- provider (n) = supplier: nh cung cpprovision(n)provide(v) provide sb with stprovide st to sb- recur (v) ti dinrecurrence(n)recurring(a)- occur (v) xy ra- reduction (n) = decrease: s ct gimreduce(v)reducible(a)- stay on top of (v) nm bt- stock(v) lu kho(n) hng trong kho

Many companies have one person or a department that is in charge of running the office. If you have ever worked for a company that doesnt have an office manager, you very quickly learn to appreciate the importance of the job. Who is in charge of placing orders? Who services the fax machine or printer? Who makes sure that the office is presentable for customers? Are the new conference tables and shelves durable as well as affordable?It is the office managers responsibility to maintain an efficient and smooth-running office. He or she looks for ways to reduce costs and minimize interruptions in the day-to-day operations. Whereas functional managers know the capacity of their employees, the office manager knows the physical capacity of the office and the supplies and machines that are in the office.The office manager initiates the ordering of furniture and supplies, and stays on top of changing office technology. Over time, he or she may notice recurring problems that require changing a service provider. Furniture and large items are ordered on an as needed basis. Other frequently used materials, such as paper, folders, and mailing materials, are on an automatic ordering schedule and a stock of those supplies is on hand at the office.Nhiu cng ty c mt ngi hay mt b phn c nhim v vn hnh vn phng. Nu bn tng lm vic cho mt cng ty m khng c mt ngi qun l vn phng, bn rt nhanh chng hiu nh gi cao tm quan trng ca cng vic. Ai chu trch nhim v vic t hng? Ai phc v my fax hoc my in? Ai chc chn rng vn phng th d nhn cho khch hng? Nhng bn hi ngh mi v k th bn cng nh c kh nng chi tr khng? l trch nhim ca ngi qun l duy tr mt vn phng hiu qu v vn hnh trn tru. Anh ta hoc c y tm nhng cch ct gim chi ph v gim thiu s gin on trong hot ng ngy ny qua ngy khc. Trong khi cc qun l chc nng bit nng lc ca nhng nhn vin ca h, qun l vn phng bit nng lc vt l ca vn phng v cc vt t v my mc trong vn phng.Qun l vn phng khi u vic sp t ca ni tht v cc vt t, v nm bt cng ngh vn phng ang thay i. Theo thi gian, anh ta hoc c ta c th nhn thy nhng vn ang ti din ci m i hi vic thay i mt nh cung cp dch v. Ni tht v vt ln c t trn nguyn tc khi cn. Vt liu khc thng xuyn c s dng, chng hn nh giy, th mc, v cc nguyn vt liu gi th, trn mt lch trnh t hng t ng v mt kho hng ca nhng ngun cung cp c sn ti vn phng.

Lesson 8. Office Procedures

- procedure /prsi.dr/ (n) th tc- appreciation (n) s nh gi cao, cm kch in appreciation of: t lng cm kchappreciate(v) + V_ingappreciated(a)- be made of (v) c lm t- consist of (v) bao gm- bring in (v) = hire = recuit: tuyn dng, thu- casually (adv) mt cch bnh thng- code(n) qui tc, mt m(v) vit bng mt mcoded (a)- expose (to) (v) lm ai nhn raexposure(n)exposed(a)- glimpse (n) ci nhn thong qua- out of (a) ht run out of- outdated (a) = obsolete: li thi- practice (n)1. s luyn tp2. hot ng3. thi quen(v) luyn tp + V_ingpractical (a)- reinforce (v) tng cng, ng hreinforcement(n)reinforcing(a)- verbally (adv) bng liverbalize(v) din t, pht biu thnh liverbal(a)

How many employees show any appreciation for their corporate culture? How many executives appreciate what their corporate culture is and what it is made of? It is open reinforced by the office procedures and routines that have been established over the years. A manager made her mark twenty years ago by dressing casually, thereby forever changing the dress code. A director bought from the competition when he ran out of stock and practice soon became standard. These examples add to a companys culture.

Good employees know what the standard procedures are. This is an important element in recruiting new employees, as well as training workers. When training workers, it is often important to have them read the procedures, write their reactions, and verbalize their opinions to these practices. This promotes a sense of cooperation between those who establish the practices and those who must follow them.

Employees who have been with a company for many years may not be able to identify outdated practices because they havent been exposed to anything else. What happens when a department needs an extra hand? Is a temp brought in, or is someone borrowed from another department? The new recruits often ask the questions that allow more senior employees to get a glimpse of the corporate culture.C bao nhiu nhn vin cho thy bt k s nh gi cao i vi vn ha doanh nghip ca h? Lm th no nhiu nh iu hnh nh gi cao vn ha doanh nghip ca h l g v n c lm bng g? N th ci m c tng cng bi cc th tc vn phng v nhng thi quen m c thnh lp qua nhiu nm. Mt nh qun l to du n ca c ta 20 nm trc bng cch n mc kh bnh thng, bng cch thay i mi mi qui tc n mc. Mt gim c mua t i th cnh tranh khi ng ht hng trong kho v hot ng nhanh chng tr thnh tiu chun. Nhng v d ny thm v vn ha ca cng ty.Nhng nhn vin tt bit cc th tc chun l g. y l mt yu t quan trng trong vic tuyn dng nhng nhn vin mi, cng nh o to nhng cng nhn. Khi hun luyn cc nhn vin, thng l rt quan trng bo h c cc th tc, vit nhng phn ng ca h, v din t bng li nhng kin ca h v nhng hot ng ny. iu ny thc y mt cm gic ca s hp tc gia nhng ngi thit lp nhng thng l v nhng ngi phi lm theo chng.Nhng nhn vin c c vi mt cng ty trong nhiu nm c th khng c kh nng xc nh nhng thi quen lc hu bi v h khng c tip xc vi bt c iu g khc. iu g xy ra khi mt b phn cn thm mt bn tay? L mt "ngi tm" c thu vo, hoc l mt ngi c mn t cc b phn khc? Nhng nhn vin mi thng hi nhng cu hi m cho php cc nhn vin cp cao c c mt ci nhn thong qua ca vn ha doanh nghip.

- routine(n) thi quen(a) hng ngy- over + khong thi gian: du hiu ca th HTHT- dress m ch phong cch n din, wear m ch thao tc mc

Lesson 9. Electronics

- electronics (n) thit b in t- disk (n) a- digital (a) thuc k thut s- facilitate (v) lm cho d dng = ease (v) 1. lm cho d dng2. lm gim= reduce + O= decline + - network(n) mng li(v) kt ni = connect (to/with)- broadcast (v) pht sng- popularity (n) s ph binpopularize(v)popular(a)- process(n) qu trnh in G/A process: trong qu trnh = in process of + N(v) x l- replace (v) thay threplacement(n)replaceable(a)- former (a) cu, trc y. Ex: former student- revolution (n) cuc cch mngrevolutionize(v)revonlutionary(a)- sharp (a) nhanh, nhy bn- skill (n) k nngskilled(a)skillfully(adv)- software (n) phn mm hardware- store (v) ct gi, lu tr(n)storage (n)- technically (adv) v mt k thuttechnical(a)technicality(n)

By the mid 1980s, virtually all U.S. businesses owned at least one computer. Prices of computers declined sharply over the next few years, resulting in a surge in popularity. At the same time, offices started to rely on networks which facilitates the sharing and processing of data. Such data processing was made possible by improvements in both the hardware and software industries.More recently, data storage disks have undergone their own revolution. Because of technical advancements, the storage capacity of a compact disc increased significantly.In addition, manufacturers of software offer competitive upgrades to replace competitors products.

Virtually all office workers today are trained in the most popular word processing software.Computers repeatedly revolutionize the workplace, and everyone, no matter how accomplished he or she is with other skills, needs to stay abreast of major trends in computer development.Vo gia nhng nm 1980, hu nh tt c cc doanh nghip Hoa K s hu t nht mt my tnh. Gi ca my tnh gim nhanh theo vi nm ti, dn n s gia tng ph bin. ng thi, cc c quan bt u da trn cc mng li m to iu kin cho vic chia s v x l d liu. X l d liu nh vy c th c thc hin bi nhng ci thin trong c cc ngnh cng nghip phn cng v phn mm.Gn y hn, cc a lu tr d liu tri qua cuc cch mng ca ring chng. Bi v cc tin b k thut, kh nng lu tr ca mt a compact tng ln ng k.Ngoi ra, cc nh sn xut phn mm cung cp nhng s nng cp cnh tranh thay th cc sn phm ca i th cnh tranh.Hu nh tt c cc nhn vin vn phng ngy nay c o to trong phn mm x l vn bn ph bin nht.My tnh cch mng ha ni lm vic mt cch lp i lp li, v tt c mi ngi, d cho anh ta hoc c ta c thit lp vi cc k nng khc nh th no, cn phi theo kp vi cc xu hng chnh trong s pht trin my tnh.

- lm gim= reduce + O= decline + - result in = lead to: dn n- undergomaintenancetri qua s bo tr (dng cho my mc)renovationtri qua s tn trang, tu sa (dng cho nh ca)(khng dng b ng sau undergo)-significantlysubstantiallyincrease/ go up/ rise/ improveconsiderablydramaticallydecrease/ decline/ reducegrantly- no matter how + adj/adv + S + be/V: d cho th no- stay abreast of: bt kp vi

Lesson 10. Correspondence

- correspondence /kr.spn.dns/ (n) th tn- assemble (v) = put together = bring together: thu thp, tp hp- beforehand (adv) = in advance: trc (ng cui cu)- complication (n) s phc tpcomplicate(v)complicated(a)- courier (n) ngi a th- express(a) tc hnh send by express mail: gi bng th tc hnh(v) by t- fold (v) gp li- layout (n) b cc- mention(n)(v) cpmentionable (a)- petition (n) li thnh cu(v) thnh cupetitioner (n) ngi thnh cu- proof(v) tm li sai(n) chng c = evidenceproofreader (n) ngi sot liproofing (G)- register(n) h s = record(v) ng kregistration(n)registered(a)- revise (v) chnh sarevised(a)revision(n)

In small offices, it is often the executive assistant who must manage all of the printed material that the firm produces. The job responsibilities include typing and printing out the correspondence. These letters and memos must all be carefully proofed to make sure they are error-free. If not, the errors should be corrected. If the meaning is not clear, the correspondence should be revised. This revision should be done beforehand, not when the letter is ready to be sent.

Before putting correspondence into an envelope, the executive assistant must assemble all the various attachments and other documents to be enclosed with the letter. When folding the correspondence, the assistant should make sure that when opening the envelope, the recipient sees the letterhead first.Once prepared, the correspondence must be sent appropriately. Local, urgent mail could be hand-delivered by a courier service. Long-distance, urgent mail could be sent overnight or by express mail. If a record is required mail can be registered and receipts are given.

In addition to transmitting and receiving faxes, the executive assistant must work closely with company officials. When the company executives have to make a presentation, the executive assistant often becomes a graphic designer charged with the layout, or the look of, the graphics and text for the printed materials used during the presentations. Did I mention that these duties generally involve learning extremely complicated design software? Its a wonder that more executive assistants dont petition their bosses for a raise.Trong cc vn phng nh, thng th tr l gim c iu hnh phi qun l tt c nguyn vt liu c in n m cng ty sn xut ra. Cc trch nhim cng vic bao gm nh my v in ra th tn. Nhng l th ny v thng bo ni b ny tt c phi c sot li cn thn m bo rng chng khng c li. Nu khng, nhng sai st cn c sa cha. Nu ngha khng r rng, th tn nn c chnh sa li. Vic chnh sa ny cn phi c thc hin trc, khng phi khi th sn sng c gi.Trc khi a th tn vo mt phong b, tr l gim c iu hnh phi tp hp tt c cc file nh km khc nhau v cc ti liu khc c nh km vi th. Khi gp th tn, ngi tr l phi m bo rng khi m phong b ra, ngi nhn thy tiu th trc tin.

Mt khi c chun b, th tn phi c gi mt cch thch hp. Th khn cp, a phng c th c bn giao tn tay bi mt dch v chuyn pht nhanh. Th khn cp, ng di c th c gi qua m hoc bng th tc hnh. Nu mt bn ghi c yu cu gi c th c ng k v cc bin lai c a ra.Ngoi vic truyn v nhn fax, tr l gim c iu hnh phi lm vic cht ch vi cc quan chc cng ty. Khi cc gim c iu hnh cng ty phi thc hin mt bi thuyt trnh, cc tr l iu hnh thng tr thnh mt nh thit k ha chu trch nhim vi b cc, hay hnh nh v, ha v vn bn cho cc ti liu c in c s dng trong sut cc bi thuyt trnh. Ti cp rng cc nhim v thng lin quan vic hc tp cc phn mm thit k v cng phc tp cha? Tht ngc nhin khi m nhiu tr l iu hnh khng kin ngh ng ch ca h cho mt khon tng lng.

- firm (v) n nh (n) cng ty- official (n) quan chc (a) chnh thc- suitable, proper, appropriate, relevant, pertinent improper

Lesson 11. Job Advertising and Recruiting

- abundant (a) di do- accomplishment (n) thnh tu = achievementaccomplish(v) = achieveaccomplished(a)- in honor of: vinh danh- bring together (v) = gather: thu thp, tp hp- training session (n) phin hun luyn- candicate (n) ng c vin- come up with (v) a ra- invent (v) pht minh- be commensurate with: tng xng vi- match(n) ph hp(v) kt nimatching (a)- profile(n) nhm c im, tiu s(v) profiled (a)- qualifications (n)1. phm cht2. nng lc3. bng cpqualify(v)qualified(a)- recruit(v) tuyn dng /rkrut/(n) nhn vinrecruitment(n)recruiter(n)- submit (v) np = turn insubmission(n)submittal(v)- time-consuming (a) tn thi gian

Recruiting employees is a time-consuming and costly process. Therefore, employers want to match the right person with the right job the first time around. There are many ways to recruit good employees: advertising in newspapers and professional journals, recruiting on college campuses or at conferences, or getting referrals from headhunters.Recruiting is a time for a company to brag about its accomplishments and excite people about its future. Each company is trying to bring together the best and the brightest, but they are not alone. Their competition is trying to do the same thing. When jobs are abundant and there is low unemployment, employers may face higher demands from job seekers. Conversely, when the economy is slowing down and jobs are few, employers are in a better position for attracting the best candidates.

Employers look for certain characteristics and qualifications in their employees. Coming up with a very specific profile that fits the company culture and the specific job requirements is a difficult job. Employers want to see a well-rounded candidate and someone who has related work experience. They are willing to offer a salary that is commensurate with that experience. Employers will make hiring and salary determinations based on the information candidates submit throughout the application and interview process.Tuyn dng nhn vin l mt qu trnh mt thi gian v tn km. Do , cc nh tuyn dng mun kt ni ng ngi vi ng vic ngay t ln u tin. C rt nhiu cch tuyn dng nhng nhn vin tt: qung co trn bo v tp ch chuyn nghip, tuyn dng ti cc khun vin trng hc hoc ti cc hi ngh, hoc nhn t vn t cng ty sn u ngi.Tuyn dng l lc cho mt cng ty khoe v nhng thnh tch ca n v kch thch mi ngi v tng lai ca n. Mi cng ty ang c gng tp hp ngi tt nht v xut sc nht, nhng h khng n c. i th cnh tranh ca h ang c gng lm iu tng t. Khi cng vic rt di do v c t l tht nghip thp, nh tuyn dng c th phi i mt nhu cu cao t nhng ngi tm vic. Ngc li, khi nn kinh t ang chm li v vic lm rt t, nh tuyn dng ang trong mt v tr tt hn thu ht cc ng vin tt nht.Nhng nh tuyn dng tm kim nhng c im v nng lc nht nh ca nhn vin ca h. a ra mt h s rt c th ci m ph hp vn ha cng ty v cc yu cu cng vic c th l mt cng vic lm kh khn. Nhng nh tuyn dng mun xem mt ng c vin hon ho v mt ngi lin quan n kinh nghim lm vic. H sn sng cung cp mt mc lng tng xng vi kinh nghim . Nh tuyn dng s thc hin tuyn dng v xc nh tin lng da trn cc thng tin m ng vin np trong sut qu trnh np n v phng vn.

Lesson 12. Applying and Interviewing

- ability (n) = competence: kh nng- apply (for) (v) = submit: npapplicant(n)application(n)- background (n)1. l lch2. kinh nghim3. nn tng- be ready for: sn sng cho- call in (v) gi ai n- confidence (n) s t tinconfident(a)confidently(adv)confidential (= secret) nature: bn cht b mt- constantly (adv) = consistently: lin tc- expert (n) = specialist = professional: chuyn gia(a)expertise (n) chuyn mn- department head = head of department: trng phng- follow up (v) theo sau- additional (a) thm na- hesitant (a) do dhesitation(n)hesitate(v)- reluctant (a) min cng /rlk.tnt/- present (v) 1. trnh by2. xut trnh3. gii thiupresentation(n)presentative(a)- weakly (adv) yu tweak(a)weakness(n)- strength (n) sc mnh

How many times in your life will you search for a new job? The experts say probably more times than you think! Some people find the job search time-consuming and hard on their self-confidence. The best job hunters are those who never stop looking and dont dwell on their weaknesses. They network constantly: at meetings, at social gatherings and with people they meet on the street. They follow up periodically with contacts and acquaintances to keep up with new developments.

Good job hunters assess their abilities all the time. Before they even apply for a position, they have researched the field and the specific companies they are interested in. They know where they could fit into the company and they tailor their rsums for each position. They try to show how their backgrounds match the job opening. Therefore, when they are called in for an interview, theyre prepared. They are ready for anything!At the interview, these job hunters know that they must present themselves in the best way possible. This is their opportunity to shine. It is also their opportunity to see if this is truly the job that they want. If either party is hesitant at the interview, it may be a sign that it isnt a good fit. bao nhiu ln bn s tm kim mt cng vic mi trong cuc sng ca bn? Cc chuyn gia cho rng thi gian c th nhiu hn bn ngh! Vi ngi nhn thy tm kim cng vic tn nhiu thi gian v kh khn v s t tin ca h. Cc th sn cng vic tt nht l nhng ngi khng bao gi ngng tm kim v khng ngh v nhng im yu ca h. H kt ni lin tc: ti cc cuc hp, ti cc bui hp mt x hi v vi nhng ngi m h gp trn ng ph. H theo di nh k vi cc lin h v nhng ngi quen bit theo kp vi nhng s pht trin mi.Nhng th sn cng vic tt nh gi kh nng ca h mi lc. Trc khi h thm ch np n cho mt v tr, h nghin cu lnh vc v cc cng ty c th m h quan tm. H bit ni m h c th ph hp vi cng ty v h sp xp h s xin vic ca h cho tng v tr. H c gng th hin nn tng ph hp ch lm ang trng. V vy, khi h c gi ti cho mt cuc phng vn, h chun b sn sng. H th sn sng cho bt c iu g!Ti cuc phng vn, nhng ngi tm vic ny bit rng h phi th hin mnh mt cch tt nht c th. y l c hi ca h ta sng. N cng l c hi ca h xem liu y l cng vic thc s m h mun khng. Nu mt trong hai bn do d ti cuc phng vn, n c th l mt du hiu cho thy n khng phi l mt s ph hp tt.

Lesson 13. Hiring and Training

- conduct(n) hnh vi = behavior(v) tin hnh, thc hinconductor (n)- generate (v) to ra = creategenerator(n)generated(a)- hire(v) thu(n) nhn vin = employee employer- keep up with (v) bt kp vi- look up to (v) ngng m = admire- highly (adv) mt cch cao, cc k- mentor (n) ngi hng dn- on track (a) ng lch trnh = on schedule stay on track: gi ng lch trnh- reject (v) t chi, loi b rejection (n)- set up (v) thit lp = establish(a) = established- success (n) s thnh cngsucceed (in) (v) thnh cng (trong)be successful (with)(a) thnh cng (vi)- training (n) s hun luyntrain(v)trainer(n)trainee(n)- update (on)(n) s cp nht(v) cp nhtupdated = up-to-date (a) cp nht- latest (a) mi nht

After the ads have been placed, and the interviews have been conducted, decisions have to be made. Who should the company bring onboard? Job offers are extended and they are either accepted or rejected. For those who accept the offer, the job search has been completed successfully. But for both the employer and the new hire, the job has just begun.

Companies want new employees to generate new business and new ideas as soon as possible. Before they can do that, the new hires need some training. All companies have unique expectations and methods of operating. Company trainers conduct workshops and seminars for both experienced and new workers. All employees must prepare for the future and continuously update themselves in their field. Nowadays, workers are expected to keep up with the latest trends and information. Otherwise, they fall behind.

Many companies set up a mentoring program for new employees. The mentor is usually an experienced manager or employee and should be someone whom the new employee can look up to. Mentors often review goals and objectives with their mentorees and help them to stay on track.Sau khi qung co c t, v cc cuc phng vn c thc hin, cc quyt nh phi c thc hin. Cng ty nn mang ai ln tu? Vic lm c m rng v h hoc c chp nhn hoc b t chi. i vi ngi chp nhn li ngh, vic tm kim cng vic c hon thnh mt cch thnh cng. Nhng i vi c ch nhn v cc nhn vin mi, cng vic mi ch bt u.Cc cng ty mun nhng nhn vin mi to ra vic kinh doanh mi v nhng tng kinh doanh mi cng sm cng tt. Trc khi h c th lm iu , cc nhn vin mi cn vi s tp hun. Tt c cc cng ty c nhng k vng v nhng phng php hot ng c o. Nhng ngi o to cng ty tin hnh cc workshop v cc seminar cho cc cng nhn c kinh nghim v mi. Tt c nhn vin phi chun b cho tng lai v lin tc t cp nht trong lnh vc ca h. Ngy nay, ngi lao ng c mong i theo kp vi cc xu hng v thng tin mi nht. Nu khng, h tt li pha sau.Nhiu cng ty thit lp mt chng trnh t vn cho nhng nhn vin mi. C vn thng l mt ngi qun l c kinh nghim hoc nhn vin v nn l mt ngi no m nhn vin mi c th ngng m. Nhng ngi hng dn thng xuyn xem xt cc mc ch v cc mc tiu vi nhng ngi c hun luyn ca h v gip h gi ng lch.

Lesson 14. Salaries and Benefits

- salary (n) lng thng- basis (n) nn tng, nguyn tcbase(v)based(a)- be aware of (v) bit v iu g - benefit (n) li chbenefits(n)beneficial(a) c li- take advantage of (v) li dng, tn dng- compensate sb for st (v) bi thngcompensation(n)compensatory(a)- make up for (v) b li- delicately (adv) mt cch tinh t, nhy cm- sensitivity (n) s nhy cm sensitive information (n) thng tin nhy cm- (be) eligible (for) (a) = (be) qualified (for): t cch, iu kin- flexibly (adv) mt cch linh hotflexible(a)flexibility(n)- negotiate (v) thng lngnegotiation(n)negotiator(v)- raise(v) tng ln(n) khon tng lng = payincreaseraise- retire (v) ngh huretirement(n)retired(a)- vested (a) c m bo - wage (n) lng (gi, tun)

An important part of the job search often comes after an offer has been made. Papers should not be signed until you have successfully negotiated your salary and benefits. You want to make sure you will be adequately compensated for your skills, work, and time. This is a delicate and difficult area. You should be aware of what the salary ranges are at the company and in the field.

Some workers are not on a salary; rather they work for an hourly wage. In some cases, workers who earn an hourly wage have more flexibility with the hours they work. The trade-off is that the worker may not receive any benefits. For those workers on a salary, the base salary that is negotiated is critical, because most subsequent pay raises come in small incremental amounts. Most companies have a review process either on an annual or semiannual basis. As a result of the review, an employee may receive a raise.

Each employee has a unique situation. Health insurance coverage and retirement plans may be essential to some employees, whereas they are not important to others. Many companies will offer benefits in such a way that it is to the employees advantage to stay with the company for a longer period of time. Employees may not be eligible to sign up for a retirement plan until they have been with the company for one year and employees are not fully vested in these plans until they have five years of service under their belts. Some bonus plans are paid out over a period of years. Vacation time increases after more years of service. Mt phn quan trng ca vic tm kim cng vic thng din ra sau khi mt ngh c thc hin. Giy t khng cn c k cho n khi bn m phn mt cch thnh cng tin lng v cc li ch ca bn. Bn mun chc chn rng bn s c n b tha ng cho cc k nng, cng vic, v thi gian ca bn. y l mt lnh vc t nh v kh khn. Bn cn nhn thc c cc bc lng cng ty v trong lnh vc l g.Vi cng nhn khng n lng theo thng; thay v h lm vic cho mt mc lng theo gi. Trong vi trng hp, ngi lao ng kim c mt mc lng theo gi c s linh hot hn vi nhng gi m h lm vic. S nh i l ngi lao ng c th khng nhn c bt k li ch. i vi nhng ngi lao ng n lng theo thng, mc lng c bn c thng lng l rt quan trng, bi v hu ht nhng khon tng lng sau ny n vi s lng gia tng nh. Hu ht cc cng ty c mt qu trnh xem xt trn nguyn tc hng nm hoc na nm. Kt qu ca s xem xt, mt nhn vin c th nhn c mt khon tng lng.Mi nhn vin c mt hon cnh duy nht. Phm vi bo him y t v cc k hoch ngh hu c th cn thit cho vi nhn vin, trong khi chng khng quan trng i vi nhng ngi khc. Nhiu cng ty s cung cp li ch trong mt cch nh vy m n l to s thun li ca nhn vin li vi cng ty trong mt thi gian di hn. Nhn vin c th khng iu kin ng k mt k hoch ngh hu cho n khi h c c vi cc cng ty trong mt nm v nhn vin khng c m bo mt cch y trong cc k hoch ny cho n khi h c nm nm phc v di s trung thnh ca h. Vi k hoch tin thng c chi tr qua mt khon nhiu nm. Thi gian ngh tng ln sau nhiu nm phc v hn.

Lesson 15. Promotions, Pensions, and Awards

- pension (n) lng hu- achievement = accomplishment (n) thnh tuachieve(v)achiever(n)- contribute st to st (v) ng gpcontribution(n)contributor(n)- donate (v) quyn gp- dedication (n) = commitment to: cng hin- look forward to (v) mong i- anticipate (v) lng trc + V_ing- look to = depend on = rely on (v) da vo- loyal = faithful (to) (a) trung thnhloyalty(n)loyally(a)- metrit = excellence (n) xut sc- obviously = apparently (adv) r rng l- productive (a) c nng sut, hiu quproduct(n)produce(v)- promote (v)thng tinxc tinqung cokhuyn mipromotion(n)promoter(n)- recognition (n) s cng nhn- praise (n) s khen thng- complimence (n) li khen- value(n) gi tr(v) coi trng, nh givaluables (n) vt c gi tr

Congratulations. You have been chosen by your colleagues to receive the Keeler Award of Excellence. This prestigious award recognizes employees who have made extraordinary contributions to the corporation over the years.Your coworkers gave several reasons for selecting you. First, they mentioned your achievements in the marketing department. In the past four years, you have had four promotions in this department, all based on the many merits of your in developing our image in new markets. In addition, your loyalty to the department is obviously to all. Many of your coworkers mention that they look to you for advice. Your supervisor praised your high productivity.

The Keeler Award acknowledges an employees value with a $1,000 bonus. We look forward to the opportunity to dedicate a rosebush in the company garden in each recipients name.The awards ceremony will be held on August 7 on the front lawn at 10:30 a.m. Again, congratulations.Xin chc mng. Bn c chn bi cc ng nghip ca bn nhn cc gii thng xut sc Keeler. Gii thng uy tn ny cng nhn nhng nhn vin c nhng ng gp c bit cho tp on qua nhiu nm.

ng nghip ca bn cho mt s l do cho vic la chn bn. u tin, h cp nhng thnh tu ca bn trong b phn marketing. Trong bn nm qua, bn c bn chng trnh qung co trong b phn ny, tt c da trn nhiu s xut sc ca bn trong vic pht trin hnh nh ca chng ta ti cc th trng mi. Ngoi ra, s trung thnh ca bn cho b phn ny l r rng cho tt c. Nhiu ng nghip ca bn bit rng h da vo bn c t vn. Ngi gim st ca bn ca ngi nng sut cao ca bn.Gii thng Keeler tha nhn gi tr ca mt nhn vin vi tin thng 1,000 USD. Chng ti mong mun c hi dnh ring mt bi hoa hng trong khu vn cng ty di tn ca mi ngi nhn.L trao gii s c t chc vo ngy 07 thng 8 trn sn c pha trc lc 10:30. Mt ln na, xin chc mng.

Lesson 16. Shopping

- shop (v) mua smshopper (n) ngi mua sm- bargain(v) tr gi(n) mn hi- bear (v) = endure: chu ng cant bear = cant stand + V_ing- behavior (n) thi , hnh vi behave (v) c x- checkout (n) thanh ton- comfort (v) thoi mi(n)comfortable(a)comfortably(adv)- expand (v) m rngexpansion(n)expanded(a)- scope (n) phm vi- explore (v) khm phexploration(n)exploratory(a)- investigate (v) iu tra- item (n) th, mn, mc- mandatory (a) = obligatory = compulsory: bt bucmandate(n)(v)- merchandise (n) hng ha(v)merchant(n) thng gia- strictly (adv) mt cch nghim khcstrict(a)strictness(n)Our store strictly enforces its return policy.- trend (n) xu hng ca th trng = fad tendancy (n) xu hng ca hnh ng- select, receive, accept, prevent + n

Some people love to shop. Others cant bear shopping and only go when their clothes are completely worn-out. No one can get away from shopping unless you can do without eating! Consumption and consumer behavior affects everything we do.Some purchases are absolutely mandatory. Everyone needs to eat, wear clothing, and sit on furniture. Other purchases are strictly for luxury items. The vast majority of what most of us buy is somewhere in between essential items and frivolous items.Most people shop by visiting stores on the weekend. Its fun to expand the number of places you shop in by exploring new stores even if you dont make a purchase. Its also comfortable to return to stores you know well, where you know what the merchandise selection is likely to be.

Most shoppers are looking for bargains. Some people even check out all the aisles looking to see if the items they normally use have been marked down. Everyone loves finding that their favorite items are discounted to a lower price. A sale makes going to the checkout counter a happier event.

A steadily growing trend is shopping from the comfort of home. Many people like to shop by catalogs and over the Internet. You can get almost everything, from books to apparel, by mail, without having to leave your home.Mt s ngi thch mua sm. Nhng ngi khc khng th chu ng vic mua sm v ch i khi qun o ca h c hon ton mn. Khng ai c th thot khi mua sm - tr khi bn c th lm m khng n! Tiu dng v hnh vi ngi tiu dng nh hng mi th m chng ta lm.Mt s mn hng l hon ton bt buc. Mi ngi cn n, mc qun o, v ngi trn g. Cc mn hng khc l cho nhng mn hon ton xa x. i a s nhng g m hu ht chng ta mua u gia mt hng thit yu v cc mt hng ph phim.

Hu ht mi ngi mua sm bng cch truy cp cc ca hng vo cui tun. Tht l th v m rng s lng nhng ni bn mua sm (trong ni ) bng cch khm ph cc ca hng mi - thm ch nu bn khng thc hin mua hng. Cng tht thoi mi quay tr li ca hng bn bit r, ni m bn bit vic la chn hng ha c kh nng l g.Hu ht ngi mua hng ang tm kim cc mn hi. Mt s ngi thm ch cn kim tra tt c cc li i gia xem nu cc mn m h thng s dng c gim gi. Mi ngi u thch thy rng cc mn yu thch ca h ang c gim gi n mt mc gi thp hn. Mt ngi bn s i n quy thanh ton mt s kin hnh phc hn.Mt xu hng tng trng n nh l vic mua sm t s thoi mi nh nh. Nhiu ngi thch mua sm bng catalog v trn Internet. Bn c th nhn c hu nh mi th, t sch n qun o, bng th, m khng cn phi ri khi nh ca bn.

- get away from: thot khi- check out (v) kim tra- checkout (n) thanh ton

Lesson 17. Odering Supplies

- orderplace order(v) t hngtake order(v) nhn hng- diversify (v) = broaden: m rngdiversity(n)diverse(a) - enterprise (n) = business: doanh nghipenterprising(a)enterpriser(n) = entrepreneur- essentially (adv) cn thitessential(a)essense(n)- everyday (a) hng ngy = routine (a)(n) thi quen- function (n) chc nng(v)functional (a)- maintain (v) duy trmaintainable(a)maintainability(n)- obtain (st) from (v) xin, c c (ci g) t = acquire- prerequisite (n) iu kin tin quytprosicute (v) truy t - quality (n) phm cht, cht lng- smooth (a) tri chysmoothly(adv)smooth out(v)- source (n) ngun- stationery (n) vn phng phm- spare (a) d phng

All businesses, large and small, must maintain an inventory of supplies. In most business offices, there are several essential everyday items, including stationery, pens, staples, and folders. These are easily obtained from office supply stores that provide the most commonly used items under one roof. Some of these stores will even take orders by telephone with free delivery.

However, some businesses require a more diverse range of supplies. For example, businesses that ship their products usually need cartons, Styrofoam peanuts, mailing tape, and shipping labels on hand at all times. Though these items may be available from general office supply stores, there are other specialty stores that only sell packing and shipping supplies.

No matter what the type of business, the office administrator is in charge of ordering supplies and maintaining an inventory. Having the essential supplies on hand at all times is a prerequisite for the smooth and efficient functioning of the enterprise. The administrator should try to locate the cheapest source of the supplies required, but also pay attention to the quality of the goods. Tt c cc doanh nghip, ln v nh, phi duy tr cc vt t tn kho. Trong hu ht cc vn phng kinh doanh, c mt s mt hng thit yu hng ngy, bao gm vn phng phm, bt, ghim kp, v ba kp giy. Chng th d dng c c t cc ca hng vt t vn phng ci m cung cp cc mt hng c s dng ph bin nht di mt mi nh. Mt s ca hng thm ch s nhn n t hng qua in thoi vi vic giao hng min ph.Tuy nhin, mt s doanh nghip i hi mt phm vi a dng hn cc vt t. V d, cc doanh nghip vn chuyn sn phm ca h thng cn thng giy, u phng xp, bng gi th, v nhn vn chuyn c sn vo mi lc. Mc d cc mt hng ny c th c sn t cc ca hng vt t vn phng ni chung, c nhng ca hng chuyn mn khc ch bn cc vt t ng gi v vn chuyn.Cho d loi hnh kinh doanh no, ngi qun tr vn phng ph trch t hng vt t v duy tr mt hng tn kho. C cc vt t thit yu c sn vo mi lc l mt iu kin tin quyt cho s hot ng trn tru v hiu qu ca doanh nghip. Qun tr vin nn c gng nh v ngun cung r nht cc vt t c i hi, nhng cng ch n cht lng ca hng ha.

Lesson 18. Shipping

- accurately (adv) mt cch chnh xcaccuracy(n)accurate(a)- carrier (n) ngi vn chuyn- catalog (n) danh mc sn phm- fulfill = finish = finalize (v) hon ttfulfillmeetaccommodaterequirementrequestneedorder

fulfilling(G)fulfillment(n)- integral = necessary (a) cn thitintegrate(v)integration(n)- inventory (n) hng tn kho- minimize (v) gim thiuminimal(a)minimum(n)- on hand = available (a) c sn- remember (v) nh li- retain (v) gi li- memory (n) k nimmemorable(a) ng nhmemorial(a) thuc v k nim- ship (v) vn chuyn = transportshipper(n)shipment(n)- sufficiently (adv) mt cch sufficient(a)suffice(n)- supply(n) hng ha, vt dng(v) cung cp = provide

For Mr. Parks Asian housewares store, shipping is an integral part of the business. Many customers need to send their purchases to friends or relatives who live far away. Other customers, who do not live near one of his stores, shop by catalog and need their orders sent by mail.

Shipping is, of course, the process of getting goods delivered to a customer, but it is more than just getting a box in the mail. Goods must be packaged carefully to minimize breakage and ensure that they arrive safely. Staff members must keep accurate records of the inventory shipped, so Mr. Park knows at all times the answers to these questions: When did a box leave the store? Who was the carrier who delivered it? When did it arrive at its destination? Customers will have confidence in Mr. Parks business when he can give quick and accurate answers.

The shipping process must be tied to the stores inventory. When orders are taken, the shipping staff must know that there is sufficient inventory of the product on hand to fulfill the request. If a product is on order, the sales staff should advise the customer to expect a delay. When orders are shipped out, they must be deleted from the inventory records so Mr. Park knows exactly how many items are on hand in his warehouse. It takes a good computer program to keep track of the additions and deletions to the inventory.

Sales staff must remember to charge for shipping and appropriate taxes. Mr. Park must keep good records on the cost of the shipping and packing materials and other supplies, the cost of the carriers, and staff time to assess whether he is billing enough to cover his shipping expenses. i vi ca hng gia dng chu ca ng Park, vn chuyn l mt phn khng th thiu ca doanh nghip. Nhiu khch hng cn gi nhng mn hng cho bn b hoc ngi thn xa. Cc khch hng khc, nhng ngi khng sng gn mt trong cc ca hng ca ng y, mua sm bng danh mc sn phm v cn cc n hng ca h c gi bng ng bu in.Vn chuyn l, tt nhin, qu trnh mang hng ha c giao cho mt khch hng, nhng cng lm ch mang mt hp qua ng bu in. Hng ha phi c ng gi cn thn gim thiu vic v v m bo rng chng n ni an ton. Nhn vin phi gi h s chnh xc ca hng tn kho c vn chuyn, v vy ng Park bit mi lc cu tr li cho nhng cu hi: Khi no mt hp ri khi ca hng? Ngi vn chuyn ngi m giao n cho ai? Khi no n n im n ca n? Khch hng s c s t tin trong doanh nghip ca ng Park khi ng c th cung cp cc cu tr li nhanh chng v chnh xc.Qu trnh vn chuyn phi c gn lin vi hng tn kho ca ca hng. Khi n t hng c thc hin, cc nhn vin vn chuyn phi bit rng c hng tn kho ca cc sn phm sn c hon tt yu cu. Nu mt sn phm ang c t hng, nhn vin bn hng nn t vn cho khch hng mong i mt s tr hon. Khi n t hng c vn chuyn ra ngoi, chng phi c xa t cc h s tn kho nn ng Park bit chnh xc c bao nhiu mt hng sn c ti nh kho ca ng y. Phi mt mt chng trnh my tnh tt theo di nhng b sung v nhng xa b cho cc hng tn kho.Nhn vin bn hng phi nh tnh ph cho thu vn chuyn v thch hp. ng Park phi gi h s tt v chi ph ca cc vt liu ng gi v vn chuyn v cc vt t khc, chi ph ca ngi vn chuyn, v thi gian nhn vin nh gi xem liu anh ta c thanh ton trang tri cc chi ph vn chuyn ca anh ta.

houseware (n) gia dng warehouse (n) nh kho

Lesson 19. Invoices

- invoice (n) ha n- charge(v) tnh ph(n) ph (ph dch v lu lu mi s dng, expense l ph hng ngy)- compile (v) thu thp, tp hp = gathercompilation (n)compiled(a)- customer (n) khch hng- commodity (n)hng hamt iu g = thing- discount (v) ct gim(n) = reduction- efficient (a) hiu quefficiently(adv)efficiency(n)- estimate (v) c tnhestimation(n)estimating(G)- impose (v) p timposition(n)imposing(a)- surcharge (n) ph tr thm- mistake (n) li lmmistaken(v)(a)- order(v) t hng(n) n hng- promptly (adv) mt cch nhanh chngbeginpromptlybt u mt cch nhanh chngpreciselybt u mt cch chnh xc- rectify (v) xoay chuynHe rectified the situation by writing a letter of apology.- terms (n)1. thut ng2. iu khonin terms of: v mt

Mail-order companies need to have an efficient process for invoicing and billing customers. When a customer places an order, a list of items must be compiled and an invoice generated. The invoice will list the items purchased, along with the cost of each item, and the quantity desired. Charges that will be incurred in shipping the items to the customer are also added to the invoice. Sometimes shipping charges are simply estimated based on the weight or value of the items ordered.

The invoice also shows the terms of payment. Payment is usually due within 30 days. Extra charges are often imposed on overdue accounts. Many companies also offer a small discount if invoices are paid promptly.

Sometimes items get damaged or lost (while) in transit, or customers discover that the wrong items have been shipped by mistake. They will usually call the company to have the problem rectified. Such complaints should be dealt with promptly. If an item is missing, a replacement will be sent, usually at no additional charge to the customer.Cc cng ty t hng qua th cn phi c mt qu trnh hiu qu cho vic lp ha n v thanh ton cho khch hng. Khi mt khch hng t mt n hng, mt danh sch cc vt dng ny phi c thu thp v ha n c to ra. Ha n s lit k cc mt hng c mua, cng vi chi ph ca tng mc, v s lng c mong mun. Chi ph m s c chu trong vic vn chuyn cc mt hng cho khch hng cng c thm vo ha n. i khi chi ph vn chuyn ch n gin l c c tnh da trn trng lng hoc tr gi ca cc mt hng c t mua.Ho n cng cho thy cc iu khon thanh ton. Vic thanh ton thng l n hn trong vng 30 ngy. Ph tnh thm thng c p t trn cc ti khon qu hn. Nhiu cng ty cng cung cp mt gim gi nh nu ha n c thanh ton mt cch nhanh chng.i khi cc mt hng b lm h hi hoc tht lc trong qu trnh vn chuyn, hoc khch hng khm ph rng cc mn hng sai c vn chuyn bi sai lm. H thng s gi cho cng ty nh xoay chuyn vn . Khiu ni nh th phi c x l mt cch nhanh chng. Nu mt mn hng b mt tch, mt s thay th s c gi, thng khng tnh ph thm cho khch hng.

Lesson 20. Inventory

- inventory (n) hng tn kho- adjustment (n) s iu chnhadjust(v)adjustable(a)- automatically (adv) mt cch t ngautomatic(a)automation(n)- crucial (a) rt quan trng- significant (a) quan trng, ng k- discrepancy (n) s bt ng- disturb (v) quy rydisturbance(n)disturbingly(adv)- interfere (v) can thip- interrupt (v) gin on- liability (n) trch nhim = responsibility- obligation (n) s bt buc- reflection (n) s phn nhreflect(v)reflector(n)- run (v) vn hnh = operate- scan (v) qutscanner(n)scanned(a)- subtract (v) tr ra; deduct (v) khu trsubtraction(n)subtracted(a)- tedious (a) nhm chn- verify (v) xc nhn = confirm = validate invalidate = cancel: hy b- account for (v) gii thch cho ci g

In a retail business, inventory has multiple meanings. Inventory means all the goods that a company has on hand or available to it in a warehouse. Inventory also means the process by which the business verifies the number of goods. An accurate account of the inventory available is crucial. The amount of stock is a liability because it is already owned by the business.

Taking an inventory is a physical count of the inventory holdings. Today, almost every business keeps a running inventory count by having its sales records tied by computer to its inventory. When a customer makes a purchase, the computer system tied to the register subtracts the purchase from the inventory records. If a customer makes a return or an exchange, the inventory numbers will be adjusted by the computer automatically. Thats often why scanning the bar code is so important in stores. If merchandise is broken or damaged in the stockroom or on the sales floor, the manager will ask the sales and stock help to change the stock holdings to reflect the loss.

As good as the computer records may be, they are just an estimate. At least once a year, most businesses do an actual physical count of the inventory. This process can be tedious but it is necessary as there are always discrepancies between what the computer says you own and what your physical count says. Often stores close for a day, or at least close early, so that staff can perform the inventory without disturbances.Trong mt doanh nghip bn l, hng tn kho c nhiu ngha. Hng tn kho c ngha l tt c cc mt hng m mt cng ty c sn hoc sn c cho n trong mt nh kho. Hng tn kho cng c ngha l qu trnh m bng qu trnh doanh nghip xc nhn s lng hng ha. Mt lng chnh xc hng tn kho sn c l rt quan trng. S lng hng l mt trch nhim bi v n thuc s hu bi cc doanh nghip.t hng tn kho l mt s vt l ca cc thng hng tn kho. Ngy nay, hu ht cc doanh nghip gi mt s lng hng tn kho ang chy bng cch c cc h s bn hng ca n c gn bng my tnh n hng tn kho. Khi mt khch hng thc hin mua hng, h thng my tnh c gn lin vi vic ng k tr ra mua t cc h s kim k. Nu mt khch hng thc hin vic tr li hoc trao i, cc con s hng tn kho s c iu chnh bi cc my tnh mt cch t ng. l l do ti sao thng xuyn qut m vch l rt quan trng trong cc ca hng. Nu hng ha b v hoc b h hng trong nh kho hoc trn tng bn hng, ngi qun l s yu cu ngi bn hng v chng khon gip thay i s hu c phn phn nh s mt mt.Tt nh cc h s my tnh c th, chng ch l mt c tnh. t nht mt ln mt nm, hu ht cc doanh nghip lm mt s vt l thc t ca hng tn kho. Qu trnh ny c th nhm chn nhng n l cn thit nh lun lun c nhng s bt ng gia nhng g cc my tnh ni bn s hu v nhng g m s vt l ca bn ni. Thng th cc ca hng ng trong mt ngy, hoc t nht l ng ca sm, m nhn vin c th thc hin vic kim k m khng c quy ry.

Lesson 21. Banking

- banking (n) ngn hng- accept (v) chp nhnacceptable(a)acceptance(n)- balance (n) s d ti khon- remainder (n) phn cn li- borrow (v) mn lend (v) cho mn- cautiously (adv) mt cch thn trngcaution(v)cautious(a)precaution(n)take precaution (v) phng- deduct (v) khu trdeduction(n)deductible(a)- dividend (n) li tc- distribution (n) s phn phi- down payment (n) t thanh ton u tin- initial (a) ban u- mortgage(v) th chp(n)- restricted (a) gii hn, hn ch = limitedrestrict(v)restriction(n)- signature (n) ch ksign(v)(n)- take out (v) rt ra = withdraw- transaction (n) s giao dchtransact (v)- deal (n)1. cung cp2. thng lng3. thng v

Banks are not only places in which to save money or to transact your financial business, but also institutions from which people can borrow money. Every day, people look to banks for loans, such as mortgages for new homes. A loan is essentially a contract that binds the lender to a schedule of payments, so both parties should be cautious and not enter into the arrangement without thinking. Banks will look at such factors as how much people have saved towards a down payment in determining whether to make a loan.

Banks have different kinds of accounts. Some pay high quarterly dividends. Some accounts even severely restrict the number of times, if any, that you can access your account, or the amount of cash you can take out.Today, electronic banking can be used to check the balance on an account, or to see if automatic deductions have been made. This can all be done from your home or office computer. When you go to the bank, be sure to bring identification. Usually a bank will only accept a photo ID; a signature is not a valid ID.Cc ngn hng khng ch l ni m trong tit kim tin hoc giao dch vic kinh doanh ti chnh ca bn, m cn cc t chc m t ngi dn c th vay tin. Mi ngy, ngi dn da vo cc ngn hng cho cc khon vay, nh l th chp cho ngi nh mi. Mt khon vay ch yu l mt hp ng lin kt ngi cho mn vi mt lch trnh thanh ton, v vy c hai bn cn phi thn trng v khng tham gia vo s sp xp m khng suy ngh. Cc ngn hng s xem xt cc yu t nh bao nhiu ngi tit kim hng ti mt t thanh ton u tin trong vic xc nh xem c nn thc hin mt khon vay.Cc ngn hng c cc loi ti khon khc nhau. Mt s chi tr li tc theo hng qu cao. Mt s ti khon thm ch hn ch mt cch nghim ngt s lng ln, nu c, bn c th truy cp vo ti khon ca bn, hoc s tin mt m bn c th rt ra.Ngy nay, ngn hng in t c th c s dng kim tra s d trn mt ti khon, hoc xem liu khu tr mt cch t ng c thc hin cha. iu ny tt c c th c thc hin t nh hoc my tnh vn phng ca bn. Khi bn i n ngn hng, hy chc chn mang theo giy t nhn din. Thng thng, mt ngn hng s ch chp nhn mt ID bn sao; mt ch k khng phi l mt ID hp l.

Lesson 22. Accounting

- accounting (n) nghip v k tonaccountant(n) k tonaccount(n) ti khon- accumulate (v) = gatheraccumulation(n)accumulated(a)- asset (n) ti sn- sophisticated (a) tinh vi, hin i (dng cho vt dng)- audit (n, v) kim tonauditor (n)- budget (n) ngn sch- build up (v) tng theo thi gian- client (n) khch hng- debt (n) n out of debt (a) ht n- outstanding (a)1. ni bt = featured2. cha thanh ton outstanding bill: ha n cha thanh ton- profitably (adv) mt cch hiu quprofit(v)(n)profitable(a)- reconcile (v) i chiu- turnover (n) vng quay- keep up with (v) bt kp vi

Accounting information is pulled together or accumulated to help someone make decisions. A manager must come up with a budget to help control expenses. A retail store owner realizes that her clients have outstanding bills. A restaurant owner wants to know if it is profitable to serve lunch. A nonprofit organization is being audited by the government. All of these people and organizations could use the services of an accountant.

Accountants and accounting systems help a company stay on track. They raise flags when expenses are building up and keep an eye on the turnover of inventory. They reconcile their clients accounts to ensure that their clients records are correct. Good accounting systems allow managers to come up with ways to improve their business.The accountant prepare information for both internal and external use. Financial statements provide a quick look into the life of a business. They show how much debt the company is carrying and how much its assets are worth. The outside world uses this information to judge the health of the company.Thng tin k ton c ko li vi nhau hoc c thu thp gip mt ngi no a ra quyt nh. Mt nh qun l phi a ra mt ngn sch gip kim sot cc ph tn. Mt ch ca hng bn l nhn ra rng cc khch hng ca c c cc ha n cha thanh ton. Mt ch nh hng mun bit nu n l li nhun phc v ba n tra. Mt t chc phi li nhun c kim ton bi cc chnh ph. Tt c nhng ngi v t chc c th s dng cc dch v ca mt k ton.K ton vin v h thng k ton gip mt cng ty gi ng lch trnh. H tng quyn khi cc ph tn ang tng theo thi gian v mt n vng quay hng tn kho. H i chiu ti khon ca khch hng ca h m bo rng h s ca khch hng ca h ng. H thng k ton tt cho php cc nh qun l a ra nhng cch ci thin doanh nghip ca h.K ton vin chun b thng tin cho vic s dng c ni b v bn ngoi. Cc bo co ti chnh cung cp mt ci nhn lt vo cuc sng ca mt doanh nghip. Chng cho thy cng ty ang mang bao nhiu n v bao nhiu ti sn ca n c gi tr. Th gii bn ngoi s dng thng tin ny nh gi sc khe ca cng ty.

Lesson 23. Investments

- aggressively (adv) mt cch quyt litaggressive(a)aggression(n)- attitude (n) thi , hnh vi- commit to (v)1. cam kt vo2. ng gp vocommitment(n)noncommittal(a)- conservative (a) = cautious: thn trngconserve(v)conservatively(adv)- fund(n) qu(v) ti tr tin funding (n) vic ti tr tin- invest (in) (v) u t (vo)investment(n)investor(n)- long-term (a) di hn- extend (v)1. ko di2. m rng3. gi n extend sincere thank/apology: gi n li cm n/xin li chn thnh- portfolio (n) danh mc u t- pull out = withdraw (v) rt ra- withdrawal (n) s rt ra- removal (n) s xa b- resource (n) ngun lc- return(n) li nhun(v)returnable(a)- wisely (adv) mt cch khn ngoanwise(a)wisedom(n)

Investment is a common, everyday occurrence. Companies invest time and money in finding and training their employees. Employees invest in their own training and education. Financial investment takes place at a corporate level and at an individual level. Whether an individual or a company, a decision must be made on the percentage of resources to have invested and the percentage to have in cash.

To avoid making stupid decisions, many people use financial advisors. Financial advisors help individuals and corporations make wise investment decisions. What kind of portfolio should be maintained? What should be in this portfolio. At what point should an investor pull back or pull out of the market? What kind of returns should be investor realistically expect? How much risk can an investor take (both emotionally and financially)? Investors who are committed for the long-term can more easily weather the ups and downs of a market. As one analyst commented, If youre staying awake at night thinking about the stock market, you probably have too much invested.Many employees have retirement plans at work. They decide what level of contribution to make to a certain fund. These decisions and large company decisions depend to a large degree on attitude. Is the decision maker aggressive or conservative? That attitude often depends on the age of the investor or on the stage and the needs of business.u t l mt s kin ph bin v hng ngy. Cc cng ty u t thi gian v tin bc trong vic tm kim v o to nhn vin ca h. Nhn vin u t vo vic o to v gio dc ca ring h. u t ti chnh din ra mc mt cng ty v mt mc c nhn. Cho d mt c nhn hay mt cng ty, mt quyt nh phi c thc hin trn t l phn trm ca cc ngun lc u t v t l phn trm c tin mt. trnh to ra nhng quyt nh ngu ngc, nhiu ngi s dng cc chuyn gia t vn ti chnh. T vn vin ti chnh gip cc c nhn v cc t chc thc hin cc quyt nh u t khn ngoan. Nhng loi danh mc u t no nn c duy tr? Ci g nn trong danh mc u t ny. Ti im no mt nh u t nn rt v hoc rt khi th trng? Nhng loi li nhun no nh u t nn mong i mt cch thc t? Bao nhiu ri ro m nh u t c th gp (c v mt tnh cm ln ti chnh)? Nh u t c cam kt trong di hn c th d dng vt qua nhng thng trm ca th trng. Nh mt nh phn tch nhn xt, "Nu bn ang tnh to vo ban m ang suy ngh v th trng chng khon, bn c l u t qu nhiu."Nhiu nhn vin c k hoch ngh hu ti ni lm. H quyt nh mc ng gp thc hin cho mt qu nht nh. Nhng quyt nh v quyt nh cng ty ln ph thuc n mt mc ln vo thi . L ngi ra quyt nh nng n hay bo th? Thi ny thng ph thuc vo tui ca ch u t hoc trn giai on v nhu cu ca doanh nghip.

stage (n)1. giai on2. sn khu

Lesson 24. Taxes

- taxe (n) thu- calculation (n) s tnh toncalculate(v)calculator(n)- deadline (n) hn cht- file(v) np = submit(n) h s- fill out (form) (v) in vo (n) = complete- give up (v) t b- optimistic (a) lc quan pessimistic- joint (a) cng tc, lin doanhjointly (adv)- owe (v) n- penalty (n) hnh pht = punishmentpenal(a)penalize(v)- preparation (n) s chun bprepare (v) chun bpreparatory(a)- refund(v) hon tr tin(n) tin hon trrefundable(a)- spouse (n) v hoc chng- withhold (v) gi li- paycheck (n) tin lng

Every year, my wife gathers all of our pay stubs and expense reports and prepares to fill out our tax forms. She tries to finish them in March, well before the April 15th deadline. Its a time-consuming process. There are receipts to find, records to organize, and forms to fill out. When we first got married, we filed separate returns. But now she marks me as her spouse and files the joint return. It saves us money and saves me time!

My wife is very proud of her accuracy. The government has never sent the forms back with corrections. For several years now, we have received a refund. But this year, she calculated the numbers over and over again and found we had not paid enough taxes throughout the year. She didnt want to owe any money. Finally, she gave up and sent in our check. Actually, it was my fault. I had changed jobs and didnt ask my employer to withhold enough money from my paychecks. Im just glad we found and corrected the mistake before we got penalized.Mi nm, v ti tp hp tt c cc cung (ha n) tr tin ca chng ti v cc bo co ph tn v chun b in cc mu n thu ca chng ti. C y c gng hon thnh chng vo thng ba, trc thi hn 15 thng 4. l mt qu trnh tn thi gian. C nhiu bin lai tm kim, h s t chc, v cc mu n in. Khi chng ti ln u tin kt hn, chng ti np li nhun ring. Nhng by gi c y nh du ti l ngi phi ngu ca c y v np li nhun lin doanh. N tit kim cho chng ti tin bc v tit kim cho ti thi gian!V ti rt t ho v chnh xc ca c y. Chnh ph khng bao gi gi cc mu n tr li vi cc chnh sa. Trong nhiu nm nay, chng ti nhn c mt khon hon li. Nhng nm nay, c y tnh ton cc con s (lp i lp li) nhiu ln v tm thy chng ti khng thanh ton cc khon thu trong sut c nm. C khng mun thiu (tin) bt c khon tin no. Cui cng, c y t b v gi trong giy ghi tin ca chng ti. Trn thc t, l li ca ti. Ti thay i cng vic v khng i hi ch nhn ca ti gi li tin t tin lng ca ti. Ti ch vui v chng ti pht hin v sa li trc khi chng ta b pht.

Lesson 25. Financial Statements

- financial statement (n) bn bo co ti chnh- desire(v) khao kht, mong mun + vo(n)desirable (a)- detail(v) lit k(n) chi tit in detaildetailed(a)- forecast (v) d bo- level (n) mc - overall (a) chung, ton din- perspective (n) quan im- project(n) d n(v) d tnh = estimateprojection (n)- realistic (a) thc trealize(v)reality(n)- target(v)(n) mc ch = goal- translation (n) vic dch thuttranslate(v)translatable(a)- typically (adv) mt cch in hnhtype(n)typical(a)- yield(n) li sut(v) sinh li

A business budget focuses on future profits and future capital requirements. A budget can help the business owner determine the amount of profit the business is expected to make, the amount of sales it will take to reach a goal, and what level of expenses are attached to those sales. A business establishes a target, a goal to work toward. A business forecasts the sales that will be needed to reach this target.

Projecting or planning ahead is part of overall business planning. When creating a projected income statement, a business owner tries to determine how to reach the desired target. The annual profit must be sufficient to yield the owner a return for his or her time spent operating the business, plus a return on the investment. The owners target income in the sum of a reasonable salary for the time spent running the business and a normal return on the amount invested in the firm.

After projecting the income needed, the business owner has to translate the target profit into a net sales figure for the forecasted period. The owner has to determine whether this sales volume is realistic. One useful technique is to break down the required annual sales into a daily sales figure to get a better perspective of the sales required to yield the annual profit.

At this stage in the financial plan, the owner should create a detailed picture of the firms expected operating expenses. Many books and business organizations give typical operating statistics data, based on a percentage of net sales. The businesss accountant can help you assign dollar values to anticipated expenses.

Developing a projected income statement is an important part of any financial plan, as the process forces the business owner to examine the firms future profitability.Ngn sch kinh doanh tp trung vo li nhun tng lai v cc yu cu v vn tng lai. Mt ngn sch c th gip ch doanh nghip xc nh s tin li nhun m doanh nghip trng i thc hin, s lng bn m n s lm t c mt mc tiu, v mc ca cc chi ph no c gn lin vi nhng doanh s . Mt doanh nghip thit lp mt mc tiu, mt mc ch lm vic hng ti. Mt doanh nghip d bo doanh s bn hng m c cn t c mc tiu ny.Vic d tnh hoc vic lp k hoch trc l mt phn ca k hoch kinh doanh tng th. Khi to ra mt bo co thu nhp c d tnh, mt ch doanh nghip c gng xc nh lm th no t c mc tiu c mong mun. Li nhun hng nm phi sinh li cho ch s hu li nhun cho thi gian dnh cho vic vn hnh doanh nghip, cng vi mt li nhun trn vic u t. Thu nhp mc tiu ca ch s hu trong tng ca mt mc lng hp l cho thi gian dnh cho vic vn hnh kinh doanh v mt li nhun bnh thng trn s tin c u t trong cng ty.Sau khi d tnh ngun thu c cn, cc ch doanh nghip phi chuyn li nhun mc tiu thnh mt con s doanh thu thun cho giai on c d bo. Ch s hu phi xc nh xem c khi lng bn hng ny l thc t hay khng. Mt k thut hu ch l ph v cc doanh s hng nm c yu cu vo mt con s doanh thu hng ngy c c mt quan im tt hn v doanh s c i hi mang li li nhun hng nm. giai on ny trong k hoch ti chnh, ch s hu nn to ra mt bc tranh chi tit v cc ph tn hot ng c d kin ca cng ty. Nhiu cun sch v cc t chc kinh doanh cung cp d liu thng k vn hnh in hnh, da trn mt t l phn trm ca doanh thu thun. K ton vin ca doanh nghip c th gip bn phn b gi tr ng la vo cc ph tn d tnh.Xy dng bo co thu nhp d kin l mt phn quan trng ca bt k k hoch ti chnh no, nh l qu trnh bt buc cc ch doanh nghip kim tra kh nng sinh li trong tng lai ca cng ty.

Lesson 26. Property and Departments

- adjacent to (a) k bn = next toadjacency to (n) s k bn- collaboration (n) s cng tccollaborate(v)collaborative(a)- concentrate on (v) ch trng vo = focus onconcentration(n)concentrated(a)- be conducive to + vo (a) th ng gp - disruption (n) s gin on = interruptiondisrupt(v)disruptive(a)- disturbance (n) s quy ry- strike (n) cuc nh cng- hamber (v) can thip = interfere- inconsiderately (adv) mt cch thiu cn nhcinconsiderate(v)inconsiderateness(n)- irrelevant (a) khng thch hp- lobby (n) snh- move up (v) pht trin- open to (v) tip xc- opt (v) la chnoption(n)optional(a)- scrutiny (n) s kim tra k lngscrutinize(v)inscrutable(a)

The layout of any office has an important influence on the atmosphere and operations in the company. The shipping department most likely will not be located next to the customer service department. The noise would be too disruptive. Likewise, locating a kitchen adjacent to the lobby would be inconsiderate for office visitors and clients. The marketing department is open situated (=is located) close to the sales department due to their necessary collaboration.Employee productivity may be hampered or improved by the arrangement of workers and departments. Employees vie for corner offices as they move up the corporate ladder. They want to be accessible to top management, but not so close that every thing that they do is scrutinized. At the same time, many companies are opting for open work space versus traditional offices. Open spaces are more conducive to team projects, where employees interact freely. However, some employees feel that such an environment makes it difficult to concentrate. Employees know under which condition they work the best. If employers are willing to listen and are open to suggestions, they can take advantage of office space and help employees to realize their full potential.Cch b tr ca bt k vn phng no u c mt nh hng quan trng trn bu khng kh v cc hot ng trong cng ty. B phn vn chuyn rt c th s khng c t k bn b phn dch v khch hng. Ting n s l qu gy ri. Tng t nh vy, vic t mt bp lin k vi snh s thiu cn nhc cho khch tham quan vn phng v khch hng. B phn tip th c t gn vi b phn bn hng do s hp tc cn thit ca h.

Nng sut lao ng nhn vin c th b can thip hoc c ci thin bi s sp xp ca ngi lao ng v cc phng ban. Nhn vin tranh ginh gc vn phng khi h pht trin nc thang (ngh nghip) cng ty. H mun c th truy cp vo tp qun l hng u, nhng khng qu gn mi iu m h lm c xem xt k lng. ng thi, nhiu cng ty ang la chn cho khng gian lm vic m thay v cc vn phng truyn thng. Khng gian m c li hn cho cc d n nhm, ni cc nhn vin tng tc mt cch t do. Tuy nhin, mt s nhn vin cm thy rng mt mi trng nh vy lm cho kh khn tp trung. Nhn vin bit di iu kin no m h lm vic tt nht. Nu ngi s dng lao ng sn sng lng nghe v tip nhn nhng gi , h c th tn dng li th ca khng gian vn phng v gip nhn vin nhn ra tim nng y ca h.

Lesson 27. Board Meetings and Committees- board meeting (n) cuc hp hi ng qun tr- committee (n) y ban- adhere to (v) ch n = pay attention toadherence (n)- agenda (n) lch trnh- bring up (v) gii thiu (1 ch )- controversial issue (n) vn ang tranh ci- conclude (v) kt thc, kt lunconclusion(n)conclusive(a)- go ahead (v) tip tc thc hin- proceed(v) xc tin = expedite(n) thng hin = brand- goal (n) mc ch = objective = purpose- lengthy (a) di dnglengthen (v)length(n)prolong (v) ko di- matter (n) vn = issue = problem- periodically (adv) mt cch nh kperiod(n)periodic(a)periodical(n) k bo- take priority over (v) u tinprior(a)priority(n)prioritize(v)- progress (n) s tin b in progress- waste(n, v) lng ph(a) b trng, b khngwasteful (a) lng ph

Committee meetings are a frequent and necessary event at almost company. In order for meetings to be productive and not viewed as a waste of time, they should be run efficiently. Critical to the success of any meeting is the agenda. Everyone who attends the meeting should be aware of the agenda and be prepared to discuss the matters at hand and the goals to be accomplished. To avoid lengthy discussions, time frames should be set and adhered.

The meeting is called to order by the chairperson. Attendance is taken and agenda items are brought up one by one. In general, priority topics should be at the beginning of the agenda, to make sure that the attendees are able to discuss them fully and make timely decisions. Once the go ahead is given for a plan or project, a plan of action is developed. The committee must then periodically check up on the progress of that plan. The meeting is concluded without any outstanding issues and a date for the next meeting is set.Hp HQT l mt s kin thng xuyn v cn thit hu ht cng ty. cho cuc hp hu ch v khng c xem l mt s lng ph thi gian, chng cn c tin hnh mt cch hiu qu. Quan trng i vi s thnh cng ca bt k cuc hp l chng trnh ngh s. Tt c nhng ngi tham d cuc hp cn phi nhn thc c chng trnh ngh s v c chun b tho lun cc vn trc mt v cc mc tiu cn c hon thnh. trnh cc cuc tho lun di dng, khung thi gian phi c thit lp v c tun th.Cuc hp c triu tp theo lnh bi ch tch. Vic tham d c tin hnh v cc mc chng trnh ngh s c gii thiu tng mc mt. Nhn chung, cc ch u tin nn u chng trnh ngh s, m bo rng nhng ngi tham d c th tho lun chng y v a ra quyt nh kp thi. Mt khi s tip tc thc hin c a ra cho mt k hoch hoc d n, mt k hoch hnh ng c pht trin. y ban phi kim tra mt cch nh k v tin ca k hoch . Cuc hp c kt thc m khng c bt k vn ni bt v mt ngy cho cuc hp tip theo c thit lp.

Lesson 28. Quality control- brand (n) thng hiu = label = trademark- conform to st (v) tun th ci g- defect(n) li (dng cho sn phm)(v)defective (a)- enhance (v) tng cng, nng cao- garment (n) hng may mc- inspect (v) thanh tra thouroughly inspect: thanh tra mt cch k lnginspection(n) strict/ stringent inspection: cuc thanh tra nghim ngtinspector(n)- perceive (v)perceptive (a) thu hiuperception(n)- repel (v) ui xa, trnh khirepellent(n)(a)- take back (v) tr li = return- throw out st (v) vt b, thi b ci g = dispose- dispose (v)disposable(a) dng 1 ln ri bdisposal(n) s thi b- uniformly (adv) mt cch ng buniform(n)(a)- wrinkle(n) np nhn(v) nhnwrinkled (a)

Alex is excited about his new job with Parapluie Rain Wear. As quality control manager, his job is to make sure that his companys goods conform to standardized quality criteria and are free from defects. Before any garment leaves the factory, Alex must inspect it. He knows that if he throw out a damaged garment before a customer sees it, he will enhance his companys reputation and increase the demand for their products meet certain criteria: A customer who buys a raincoat that does not repel rain will probably take back the raincoat to the store and buy another brand. The same is true if the seams are not sewn tightly or the color is not uniform. Alex knows that, in addition to keeping out rain, the product must be attractive to look at and to touch. It should not wrinkle easily, and it should last a long time. Alex knows that it is important for customers to perceive his companys goods as quality products so that his company will profit and he can get a raise.Alex th ho hng v cng vic mi ca anh y vi Thi trang Ma Parapluie. L ngi qun l kim sot cht lng, cng vic ca anh ta l m bo rng hng ha ca cng ty ca anh ta tun th vi tiu ch cht lng c chun ha v khng c cc li. Trc khi bt k hng may mc no ri khi nh my, Alex phi kim tra n. Anh ta bit rng nu anh ta nm ra mt hng may mc b h hng trc khi mt khch hng nhn thy n, anh ta s nng cao danh ting ca cng ty ca anh ta v lm tng nhu cu i vi sn phm ca h p ng nhng tiu ch nht nh: Mt khch hng mua mt chic o ma m khng trnh khi cn ma s c th s tr li chic o ma cho ca hng v mua mt thng hiu khc. iu ny cng ng nu cc ng may khng c khu cht hoc mu sc khng ng u. Alex bit rng, ngoi vic gi khi ma, sn phm phi hp dn nhn v chm vo. N khng nn nhn mt cch d dng, v n nn tn ti mt thi gian di. Alex bit rng quan trng cho cc khch hng thu hiu hng ha ca cng ty ca anh ta l cc sn phm cht lng cng ty ca ng s c li nhun - v anh ta c th c mt khon tng lng.

Lesson 29. Product Development- anxious (a) lo lng = worried = apprehensiveanxiety(n)anxiously(adv)- ascertain (v) pht hin- assume (v) cho l, nhnassumption(n)assumed(a)assume/take the responsibilities: nhn trch nhim- decade (n) thp nin- examine (v) kim tra- scrutinize (v) kim tra k lng- experiment (n) th nghimexperimentation(n)experimental(a)- logical (a) hp llogic(n)logically(adv)- valid (a) hp l, c gi tr, c hiu lc- research (v, n) nghin cu- responsibility (n) trch nhimresponsible(a) be ~ for = be liable for: chu trch nhim choresponsibly(adv)- solve (v) gii quytsolution (n) gii php- supervisor (n) ngi gim stsupervise(v)supervision(n)- systematically (adv) mt cch h thng

Michael was worried about his promotion. He neednt have been anxious through. He had worked in the Product Development Division for nine and a half years, almost a decade . He knew the department inside out. Now, however, he would be the director. As a member of the department, he had only to do what his supervisor told him. As the director, he would be the person responsible for the success of his department. Fears are not always logical; in fact, they are often illogical.As his first task, he decide to conduct a systematic analysis of the steps required to develop new products and to organize the tasks into a logical order. The first step in developing new products would be to ascertain what kind of products the market needed and what problems existed with the products currently being used.

The second task would be to find out how best to examine these problems and determine what kind of research would be needed to solve the problems. It would be better to say, reexamine these problems, since most of these unsolved problems had been thoroughly researched over the years.The third task would be to look at the quality and characteristics of the competitions products. By examining the competitions products, he would know where he should improve. And the final task would be to decide how to gather the most substantial information from the fewest number of experiments. Michael smiled and sat back to read over his list. Confident that he had a good team and a good plan, he felt ready to assume his new job.Michael rt lo lng v vic xc tin ca anh ta. Anh ta khng cn phi lo lng. Anh ta lm vic trong b phn pht trin sn phm trong 9,5 nm, gn mt thp k. Anh ta bit cc b phn t trong ra ngoi. By gi, tuy nhin, anh s lm gim c. L mt thnh vin ca b phn, anh ta ch phi lm nhng g m ngi gim st ca anh ta ni vi anh ta. L gim c, anh ta s l ngi chu trch nhim cho s thnh cng ca b phn ca anh ta. Nhng kinh s khng phi lc no cng hp l; trong thc t, chng thng l v l.Nh l nhim v u tin ca anh ta, anh ta quyt nh tin hnh mt phn tch c h thng cc bc c i hi pht trin sn phm mi v t chc cc nhim v vo mt trt t hp l. Bc u tin trong vic pht trin sn phm mi s l pht hin nhng loi sn phm m th trng cn v nhng vn tn ti vi cc sn phm hin ang c s dng.Nhim v th hai s l tm ra cch tt nht kim tra cc vn ny v xc nh nhng loi nghin cu no s l cn thit gii quyt cc vn . S tt hn ni, ti kim tra nhng vn ny, v hu ht nhng vn cha c gii quyt ny c nghin cu mt cch k lng theo thi gian.Nhim v th ba s l nhn cht lng v c im ca cc sn phm ca i th cnh tranh. Bng cch kim tra cc sn phm ca i th cnh tranh, anh ta s bit ni m anh ta nn ci thin. V nhim v cui cng s l quyt nh cch no thu thp cc thng tin quan trng nht t s th nghim t nht. Michael mm ci v ngi li c qua danh sch ca anh ta. T tin rng anh ta c mt i tt v mt k hoch tt, anh ta cm thy sn sng m nhn cng vic mi.

Lesson 30. Renting and Leasing- rent (v) thu ( )- lease (v) thu ( kinh doanh)(n) hp ng thu- apprehend (v)apprehensive(a) lo lng = worried = anxious be ~ aboutapprehension(n)- circumstance (n) tnh hung, hon cnh under any ~: di bt k tnh hung nocircumstantial(a)circumstantially(adv)- condition(n) iu kin(v)conditional(a)- minor (a) nh ~ error: li nh- due to = because of = owing to (prep) bi v- fluctuate (v) bin ngfluctuation(n)fluctuating(g)- go ups and downs: tng ln gim xung, thng trm- get out of (v) thot khi = escape from- indicator (n) du hiu = sign; signal (n) tn hiuindicate(v)indication(n)- lock into (v) cam kt vo = commit to (v) 1. cam kt vo2. ng gp vo = contribute to- occupy (v) chim gioccupant(n)occupancy(n)- option (n) la chn- alternative (n) phng n thay th- be subject to: phi chu, chp nhn- approval (n)1. s tn thnh2. s ng

Starting a new business in both an exciting and frightening undertaking. Most new business owners are apprehensive about their ability to make all the decisions that arise during the course of opening a business. One of the first issues that will arise is whether to buy or lease property. In order to evaluate the options, business owners research the current real estate market. Occupancy rates are a good indicator of the overall business climate. Princes per square foot will increase as the occupancy rate increase.Economic change is part of the business climate. There are often large fluctuations in prices within a given city. These fluctuations are due to many factors like the condition of the building, access to public transportation, and business projections for the area.Because there is so much uncertainty in starting a business, many owners do not want to lock into themselves long-term lease. Many negotiate clauses in their contracts to get out of a lease under certain circumstances. They want to insure the prices conditions of a property before making a large commitment. Lease often provide more flexibility than buying a property. They like to leave their options open. They dont like to be subject to the whims of the marketplace.Bt u t mt doanh nghip mi trong mt cng vic (kinh doanh) ln th v v ng s. Hu ht cc ch doanh nghip mi e ngi v kh nng ca