CC CM T HAY XUT HIN TRONG PART 1 BI THI TOEIC CH : THNG BO/ HNG DN/ QUNG CO 1. 2. 3. 4. 5.

Sign up: ng k Receive a 30% discount: nhn c mc gim gi 30% Inciement weather: thi tit khc nghit Until further notice: cho n khi c thng bo mi Inconvenience: s bt tiN

6. Staff meeting: cuc hp nhn vin 7. Brand new: mi tinh 8. Agenda: chng trnh ngh s 9. Special offer: t khuyn mi/gim gi c bit 10. Maternity leave: ngh h sn 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. Monday through Saturday: t th 2 n th 7 Gourmet: khch snh n Sales exceed $40 million: doanh thu vt mc 4 triu Be good for: tt cho Weather lets up: Thi tit hn ri Be in the mood for: ang mun Reservation: vic t ch Get a full refund: nhn li s tin hon tr 100% Specialize in: chuyn v Clearance sale: bn thanh l May I have your attention, please: xin qu v ch Subscribe: t(bo) Check-out counter: quy tnh tin Warranty: s bo hnh Home appliances: vt dng trong nh

1. Break-even point: im ha vn 2. Business entity concept: Nguyn tc doanh nghip l mt thc th 3. Business purchase: Mua li doanh nghip 4. Calls in arrear: Vn gi tr sau 5. Capital: Vn 6. Authorized capital: Vn iu l 7. Called-up capital: Vn gi 8. Capital expenditure: Chi ph u t 9. Invested capital: Vn u t 10. Issued capital: Vn pht hnh 11. Uncalled capital: Vn cha gi 12. Working capital: Vn lu ng (hot ng)

13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. 27. 28. 29. 30. 31. 32. 33. 34. 35. 36. 37. 38. 39. 40. 41. 42. 43. 44. 45. 46. 47. 48. 49. 50.

Capital redemption reserve: Qu d tr bi hon vn c phn Carriage: Chi ph vn chuyn Carriage inwards: Chi ph vn chuyn hng ha mua Carriage outwards: Chi ph vn chuyn hng ha bn Carrying cost: Chi ph bo tn hng lu kho Cash book: S tin mt Cash discounts: Chit khu tin mt Cash flow statement: Bng phn tch lu chuyn tin mt Category method: Phng php chng loi Cheques: Sec (chi phi) Clock cards: Th bm gi Closing an account: Kha mt ti khon Closing stock: Tn kho cui k Commission errors: Li ghi nhm ti khon thanh ton Company accounts: K ton cng ty Company Act 1985: Lut cng ty nm 1985 Compensating errors: Li t trit tiu Concepts of accounting: Cc nguyn tc k ton Conservatism: Nguyn tc thn trng Consistency: Nguyn tc nht qun Control accounts : Ti khon kim tra Conventions: Quy c Conversion costs: Chi ph ch bin Cost accumulation: S tp hp chi ph Cost application: S phn b chi ph Cost concept: Nguyn tc gi ph lch s Cost object: i tng tnh gi thnh Cost of goods sold: Nguyn gi hng bn Credit balance: S d c Credit note: Giy bo c Credit transfer: Lnh chi Creditor: Ch n Cumulative preference shares: C phn u i c tch ly Current accounts: Ti khon vng lai Current assets: Ti sn lu ng Curent liabilities: N ngn hn Current ratio: H s lu hot Debentures: Tri phiu, giy n

 It + be + time + S + V (-ed, ct 2) / Its +time +for someone +to do something( n lc ai phi lm g...) It + takes/took+ someone + amount of time + to do something(lm g... mt bao nhiu thigian...) To prevent/stop + someone/something + From + V-ing(ngn cn ai/ci g... khng lm g..) S + find+ it+ adj to do something(thy ... lm g...) To prefer + Noun/ V-ing + to + N/ V-ing.(Thch ci g/lm g hn ci g/ lm g) Would rather + V (infinitive) + than + V (infinitive)(thch lm g hn lm g) To be/get Used to + V-ing(quen lm g) Used to + V (infinitive)(Thng lm g trong qk v by gi khng lm na) to be amazed at = to be surprised at + N/V-ing( ngc nhin v....) to be angry at + N/V-ing(tc gin v) to be good at/ bad at + N/ V-ing(gii v.../ km v...) by chance = by accident (adv)(tnh c) to be/get tired of + N/V-ing(mt mi v...) cant stand/ help/ bear/ resist + V-ing(khng nhn c lm g...) to be keen on/ to be fond of + N/V-ing(thch lm g ...) to be interested in + N/V-ing(quan tm n...) to waste + time/ money + V-ing(tn tin hoc tg lm g) To spend + amount of time/ money + V-ing(dnh bao nhiu thi gian lm g) To spend + amount of time/ money + on + something(dnh thi gian vo vic g...)

to give up + V-ing/ N(t b lm g/ ci g...) would like/ want/wish + to do something(thch lm g...) have + (something) to + Verb(c ci g lm) It + be + something/ someone + that/ who(chnh...m...) Had better + V(infinitive)(nn lm g....) hate/ like/ dislike/ enjoy/ avoid/ finish/ mind/ postpone/ practise/ consider/ delay/ deny/ suggest/ risk/ keep/ imagine/ fancy + V-ing, Its + adj + to + V-infinitive(qu g .. lm g) Take place = happen = occur(xy ra) to be excited about(thch th) to be bored with/ fed up with(chn ci g/lm g) There is + N-s t, there are + N-s nhiu(c ci g...) feel like + V-ing(cm thy thch lm g...) expect someone to do something(mong i ai lm g...) advise someone to do something(khuyn ai lm g...) go + V-ing(ch cc tr tiu khin..)(go camping...) leave someone alone( ai yn...)

 By + V-ing(bng cch lm...) want/ plan/ agree/ wish/ attempt/ decide/ demand/ expect/ mean/ offer/ prepare/ happen/ hesitat e/ hope/ afford/ intend/ manage/ try/ learn/ pretend/ promise/ seem/ refuse + TO + V-infinitive for a long time = for years = for ages( nhiu nm ri)(dng trong th hin ti hon thnh) when + S + V(Qk), S + was/were + V-ing. When + S + V(qkd), S + had + Pii Before + S + V(qkd), S + had + Pii After + S + had +Pii, S + V(qkd) to be crowded with(rt ng ci g ...) to be full of(y ci g ...) To be/ seem/ sound/ became/ feel/ appear/ look/ go/ turn/ grow + adj(y l cc ng t tri gic c ngha l: c v nh/ l/ dng nh/ tr nn... sau chng nu c adj v adv th chng ta phi chn adj) except for/ apart from(ngoi, tr...) as soon as(ngay sau khi) to be afraid of(s ci g..) could hardly(hu nh khng)( ch : hard khc hardly) Have difficulty + V-ing(gp kh khn lm g...) Ch phn bit 2 loi tnh t V-ed v V-ing: dng -ed miu t v ngi, -ing cho vt. v khi mun ni vbn cht ca c ngi v vt ta dng ing in which = where; on/at which = when Put + up + with + V-ing(chu ng...) Make use of + N/ V-ing(tn dng ci g ...) Get + adj/ Pii Make progress(tin b...) take over + N(m nhim ci g...) Bring about(mang li) Ch : so + adj cn such + N At the end of v In the end(cui ci g v kt cc)

TNG HP CU TRC V TO BE To be game: C ngh lc, gan d to be gammy for anything: c ngh lc lm bt c ci g To be gasping for liberty: Khao kht t do To be generous with one's money: Rng ri v chuyn tin nong To be getting chronic: Thnh thi quen To be gibbeted in the press: B bu ru trn bo To be ginned down by a fallen tree: B cy To be given over to evil courses: C phm hnh xu To be given over to gambling: am m c bc To be glad to hear sth: Sung sng khi nghe c chuyn g To be glowing with health: hng ho To be going on for: Gn ti, xp x

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be be be be be be be be be be be be be be be be be be be be be be be be be be be be be be be be be be be be be be be be be be be be be

going: ang chy gone on sb: Yu, say m, phi lng ngi no good at dancing: Nhy gii, khiu v gii good at games: Gii v nhng cuc chi v th thao good at housekeeping: T gia ni tr gii(gii cng vic nh) good at numbers: Gii v s hc good at repartee: i p lanh li good safe catch: (Mt li nh cu bng vt g Anh)Bt cu rt gii goody-goody: Gi o c,(c gi)lm ra v o c governed by the opinions of others: B nhng kin ngi khc chi phi gracious to sb: n cn vi ngi no, l vi ngi no grateful to sb for sth, for having done sth: Bit n ngi no lm vic g gravelled: Lng tng, khng th p li c great at tennis: Gii v qun vt great with sb: Lm bn thn thit vi ngi no greedy: Tham n greeted with applause: c cho n vi trng pho tay grieved to see sth: Nhn thy vic g m cm thy xt xa guarded in one's speech: Thn trng li ni guarded in what you say!: Hy cn thn trong li n ting ni! guilty of a crime: Phm mt trng ti guilty of forgery: Phm ti gi mo gunning for sb: Tm c hi tn cng ai a bad fit: Khng va a bear for punishment: Chu ng c s hnh h a believer in ghosts: K tin ma qu a believer in sth: Ngi tin vic g a bit cracky: (Ngi)Hi in, hi mt, tng tng a bit groggy about the legs, to feel groggy: i khng vng, i chp chng a burden to sb: L mt gnh nng cho ngi no a church-goer: Ngi nng i nh th, nng i xem l a comfort to sb: L ngun an i ca ngi no a connoisseur of antiques: Snh v c a cup too low: Chn nn, nn lng a dab at sth: Hiu r, gii, thng tho vic g a dead ringer for sb: (Lng)Ging nhc a demon for work: Lm vic hng hi a dog in the manger: Sng ch k(ch k, khng mun ai dng ci m mnh khng cn n) a drug on the market: (Hng ha)L mt mn hng trn th trng a favourite of sb; to be sb's favourite: c ngi no yu mn a fiasco: Tht bi to a fiend at football: K ti ba v bng a fluent speaker: n ni hot bt, lu lot a foe to sth: Nghch vi iu g a frequent caller at sb's house: Nng ti lui nh ngi no

 To be a gentleman of leisure; to lead a gentleman's life: Sng nh hu li hng nm To be a good judge of wine: Bit rnh v ru, gii nm ru To be a good puller: (Nga)ko gii, khe To be a good walker: i(b)gii To be a good whip: nh xe nga gii To be a good, bad writer: Vit ch tt, xu To be a hiding place to nothing: Chng c c may no thnh cng To be a law unto oneself: Lm theo ng li ca mnh, bt chp lut l To be a lump of selfishness: i ch k To be a man in irons: Con ngi t ti(b kha tay, b xing xch) To be a mere machine: (Ngi)Ch l mt ci my To be a mess: trong tnh trng bi ri To be a mirror of the time: L tm gng ca thi i To be a novice in, at sth: Cha tho, cha quen vic g to be a pendant to...: l vt i xng ca.. To be a poor situation: trong hon cnh ngho nn To be a retarder of progress: Nhn t lm chm s tin b To be a shark at maths: Gii v ton hc To be a sheet in the wind: (Bng)Ng ng say To be a shingle short: Hi in, khng khng To be a slave to custom: N l tp tc To be a spy on sb's conduct: Theo di hnh ng ca ai To be a stickler over trifles: Qu t m, cu n v nhng chuyn khng u To be a swine to sb: Chi xu, chi x ngi no To be a tax on sb: L mt gnh nng cho ngi no To be a terror to...: Lm mt mi kinh hi i vi.. To be a testimony to sth: Lm chng cho chuyn g To be a thrall to one's passions: N l cho s am m To be a tight fit: Va nhin To be a total abstainer (from alcohol): King ru hon ton To be a tower of strength to sb: L ngi c sc bo v ai To be a transmitter of (sth): (Ngi)Truyn mt bnh g To be abhorrent to sb: B ai ght To be abhorrent to, from sth: (Vic)Khng hp, tri ngc, tng phn vi vic khc To be able to do sth: Bit, c th lm vic g To be able to react to nuances of meaning: C kh nng nhy cm vi cc sc thi ca ngha To be able to scull: C th cho thuyn c To be ablush with shame: mt v xu h To be abominated by sb: B ai cm ght To be about sth: ang bn iu g To be about to (do): Sp sa lm g? To be above (all) suspicion: Khng nghi ng cht no c To be abreast with, (of) the times: Theo kp, tin ha, hp vi phong tro ang thi To be absolutely right: ng hon ton To be absolutely wrong: Hon ton sai lm, hon ton tri To be absorbed in new thought: Mit mi trong ttng mi

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acclaimed Emperor: c tn lm Hong accommodated in the hotel: Tr khch sn accomplice in a crime: D vo ti tng phm accountable for a sum of money: Thiu, mc n mt s tin accountable for one's action: Gii thch v hnh ng ca mnh accountable to sb: Chu trch nhim trc ai accused of plagiarism: B kt ti n cp vn acquainted with facts of the case: Hiu r vn acquainted with sb: Quen thuc vi, quen bit acquitted one's crime: c tha bng addicted to drink: Ghin/nghin ru, ru ch b tha admitted to the Academy: c nhn vo Hn lm vin admitted to the exhibition gratis: c cho vo xem trin lm min ph adroit in: Kho lo v adverse to a policy: Tri ngc vi mt chnh sch affected by fever: B mc bnh st rt

To be affected in one's manners: iu b qu To To To To To To To To To To To To To To To To To To To To To To To To To To To be be be be be be be be be be be be be be be be be be be be be be be be be be be affected to a service: c b nhim mt cng vic g affected with a disease: B bnh affianced to sb: ha hn vi ai afflicted by a piece of news: Bun ru v mt tin afield: ngoi ng, ngoi mt trn afloat: Ni trn mt nc after sth: Theo ui ci g against: Chng li agog for sth: ang ch i vic g agreeable to sth: Bng lng vic g agreeable to the taste: Hp vi s thch, khu v ahead: vo th thun li akin to sth: Ging vt g; c lin quan, quan h vi vic g alarmed at sth: S hi, lo s chuyn g alive to one's interests: Ch n quyn li ca mnh alive to the importance of..: Nhn r s quan trng ca. all abroad: Hon ton lm ln all ears: Lng nghe all eyes: Nhn chm chm all in a fluster: Hon ton bi ri all in a tumble: Ln xn, hn lon all legs: Cao lu nghu all mixed up: Bi ri v cng all of a dither, to have the dithers: Run, run lp cp all of a dither: Bi ri, ri lon, khng bit nh th no all of a glow: mt, thn all of a tremble, all in a tremble: Run lp cp

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all the same to: Khng c g khc i vi all the world to: L tt c (l ci qu nht) all tongue: Ni lun ming always after a petticoat: Lun lun theo gi always harping on the same string (on the same note): Ni i ni li mi mt cu chuyn always merry and bright: Lc no cng vui v always on the move: Lun lun di ng always ready for a row: Hay gy chuyn nh nhau always to the fore in a fight: Thng chin u lun, hot ng khng ngng always willing to oblige: Lun lun sn lng gip ambitious to do sth: Khao kht lm vic g ambushed: B phc kch an abominator of sth: Ght vic g an early waker: Ngi(thng thng)thc dy sm an encumbrance to sb: Tr thnh gnh nng(cho ai) an excessive drinker: Ung qu an improvement on sb: Vt qu, hn ngi no, gi tr hn ngi no an integral part of sth: Hp thnh nht th vi, dnh vi, lin vi vt g an occasion of great festivity: L dp hi h vui v an oldster: Gi ri an onlooker at a football match: Xem mt trn bng an umpire at a match: Lm trng ti cho mt trn u(th thao) anticipative of sth: Trng vo vic g, ang ch vic g anxious for sth: Khao kht, ao c vt g applicable to sth: Hp vi ci g appreciative of music: Bit, thch m nhc apprehensive for sb: Lo s cho ai apprehensive of danger: S nguy him apprised of a fact: c bo trc mt vic g apt for sth: Gii, c ti v vic g as bright as a button: Rt thng minh, nhanh tr khn as brittle as glass: Gin nhthy tinh as drunk as a fish: Say b t as happy as a king, (as a bird on the tree): Sung sng nhtin as hungry as a wolf: Rt i as mute as a fish: Cm nhhn as slippery as an eel: Ln lo nhln, khng tin cy c as slippery as an eel: Trn nhln, trn tut near of kin: B con gn near one's end: Gn t xa tri, sp vnh bit cuc i near one's last: Lc lm chung, lc hp hi neat with one's hands: Kho tay, lanh tay neglectful of sth: B l, khng ch neglectful to do sth: (Vn)Qun khng lm vic g negligent of sth: Khng ch n vic g, lng b(bn phn) nice to sb: T ra t t, d thng i vi ngi no

 To be no disciplinarian: Ngi khng tn trng k lut To be no mood for: Khng c hng lm g To be no picnic: Khng d dng, phin phc, kh khn To be no respecter of persons: Khng thin v, tv ngi no To be no skin of sb's back: Khng ng chm n ai, khng dnh dng n ai To be no slouch at sth: Rt gii v mn g To be not long for this world: Gn t xa tri To be noticed to quit: c bo trc phi dn i To be nutty (up) on sb: Say m ngi no To be nutty on sb: M ai To be faced with a difficulty: ng u vi kh khn To be fagged out: Kit sc, mt dc, mt lm To be faint with hunger: Mt l v i To be faithful in the performance of one's duties: Nhit tnh khi thi hnh bn phn To be familiar with sth: Quen bit vt g, quen dng vt g, gii mn g To be famished: i cht c To be far from all friends: Khng giao thip vi ai To be far gone with child: C mang sp n thng To be fastidious: Kh tnh To be favoured by circumstances: Thun gi, xui gi, thun cnh, thun tin To be feel sleepy: Bun ng To be filled with amazement: Ht sc ngc nhin To be filled with astonishment: y s ngc nhin To be filled with concern: V cng lo lng To be firm fleshed: Da tht rn chc To be five meters in depth: Su nm thc To be five years old: c nm tui, ln nm To be flayed alive: B lt da sng To be fleeced by dishonest men: B la gt bi nhng tn bt lng To be flooded with light: Trn ngp nh sng To be flush with sth: Bng, ngang mt vi vt g To be flush: C nhiu tin, tin y ti To be fond of bottle: Thch nhu To be fond of good fare: Thch tic tng To be fond of music: Thch m nhc To be fond of study: Thch nghin cu To be fond of the limelight: Thch rm r, thch ngi ta bit cng vic mnh lm To be fond of travel: Thch i du lch To be fooled into doing sth: B gt lm vic g To be for: ng v pha ai, ng h ai To be forced to do sth: Bt buc lm ci g To be forced to the inescapable conclusion that he is a liar: Buc i n kt lun khng th trnh c rng n l k ni di To be forewarned is to be forearmed: c bo trc l chun b trc To be forgetful of one's duties: Qun bn phn To be fortunate: Gp vn may

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forward in one's work: St sng vi cng vic ca mnh foully murdered: B git mt cch tn c found guilty of blackmail: B buc ti tng tin found guilty of espionage: B kt ti lm gin ip found wanting: B chng t thiu tcch khng c kh nng(lm g) free in one's favours: T do luyn i free to confess: T th nhn free with one's money: Rt rng ri; khng n tin bc friendly with sb: Thn mt vi ngi no frightened of doing sth: S lm vic g frightened to death: S cht c frozen to the marrow: Lnh but xng frugal of one's time: Tit kim th gi full of beans: Hng hi si ni full of business: Rt bn vic full of cares: y ni lo lng, lo u full of conceit: Rt t cao, t i full of hope: y hy vng, trn tr hy vng full of idle fancies: Ton l ttng ho huyn full of joy: Hn h, vui mng full of life: Linh hot, sinh kh di do, y sinh lc full of mettle: y nhu kh full of oneself: T ph, t mn full of years: Nhiu tui, c tui fully satisfied: Tha mn hon ton furtive in one's movements: C hnh ng nham him(vi ngi no) fussy: Thch nhng x ri rt