Nh ng thành ng ti ng Anh c b n nh tữ ữ ế ơ ả ấ

A Bird In The Hand Is Worth Two In The Bush = m t con chim trong tay có giá tr h n hai ộ ị ơcon chim trên tr iờ"Dan has asked me to go to a party with him. What if my boyfriend finds out?" Reply: "Don't go. A bird in the hand is worth two in the bush."

A Drop In The Bucket = h t mu i b bi nạ ố ỏ ế"I'd like to do something to change the world but whatever I do seems like a drop in the bucket."

A Fool And His Money Are Easily Parted = 1 k ng c không gi đ c ti n lâuẻ ố ữ ượ ềExample: "Her husband can't seem to hold onto any amount of money; he either spends it or loses it. A fool and his money are easily parted."

A Penny Saved Is A Penny Earned = 1 xu ti t ki m cũng nh 1 xu làm raế ệ ư"I'm going to give you $20 but I want you to put it in the bank; a penny saved is a penny earned!"

A Piece Of Cake = d nh ăn cháoễ ư"Do you think you will win your tennis match today?" Answer: "It will be a piece of cake."

Absence Makes The Heart Grow Fonder = s v ng m t làm tình yêu ng t ngào h nự ắ ặ ọ ơ"The time we spend apart has been good for us; absence makes the heart grow fonder."

Actions Speak Louder Than Words = hành đ ng có giá tr h n l i nóiộ ị ơ ờ"Don't tell me how to do this; show me! Actions speak louder than words."

Add Fuel To The Fire = thêm d u vào l aầ ử"I would like to do something to help, but I don't want to add fuel to the fire."

It Is All Greek to me. =  Tôi ch ng hi u gì c .ẳ ể ả   (ám ch ch vi t ho c ti ng nói)ỉ ữ ế ặ ế"Did you understand what he just said?" Reply: "Nope. It was all Greek to me."

All Thumbs = v ng v , h u đ uụ ề ậ ậ"Hey! You are pouring my coffee on the table!" Reply: "Oh, I'm so sorry! I have been all thumbs today."

Cost An Arm And A Leg = tr 1 cái giá c t c , t n r t nhi u ti nả ắ ổ ố ấ ề ề"Be careful with that watch; it cost me an arm and a leg."

Arm In Arm = tay trong tay"What a nice afternoon. We walked arm in arm along the beach for hours."

Beating Around The Bush = vòng vo tam qu cố"If you want to ask me, just ask; don't beat around the bush."

Better Late Than Never = thà tr còn h n khôngễ ơ"Sorry I was late for the meeting today; I got stuck in traffic." Answer: "That's okay; better late than never."

Between A Rock And A Hard Place = đ ng gi a 2 l a ch n khó khănứ ữ ự ọ"I'd like to help you but I am stuck between a rock and a hard place."

Birds Of A Feather Flock Together = ng u t m ng u, mã t m mãư ầ ư ầ"Look; the volleyball players are eating at the same table together, as always." Answer: "Birds of a feather flock together."

Bite Off More Than You Can Chew = không l ng s cượ ứ"I thought I could finish this report within one month, but it looks like I have bitten off more than I can chew."

Bite Your Tongue = c g ng im l ngố ắ ặ"Whenever that professor says something I don't like, I have to bite my tongue."

Blood Is Thicker Than Water = 1 gi t máu đào h n ao n c lãọ ơ ướ"When my best friend and my brother got in a fight I had to help my brother; blood is thicker than water."

Burn Your Bridges = đ t c u c a mình, t c là t làm m t đi c h i c a mìnhố ầ ủ ứ ự ấ ơ ộ ủ"I wish you hadn't been rude to that man just now; he is very important in this town and you shouldn't go around burning bridges."

Burning The Candle At Both Ends = v t ki t s c ra đ làm vi cắ ệ ứ ể ệ"Ever since this new project started I have been burning the candle at both ends. I can't take much more of it."

Call It Off = h y bủ ỏ"Tonight's game was called off because of the rain."

Cross Your Fingers = đ ng tác đ c tin là sẽ đem l i s may m nộ ượ ạ ự ắ"Let's cross our fingers and hope for the best!"

Curiosity Killed The Cat = s tò mò có th r t nguy hi mự ể ấ ể"Hey, I wonder what's down that street; it looks awfully dark and creepy." Answer: "Let's not try to find out. Curiosity killed the cat."

Don't Count Your Chickens Until They're Hatched = tr ng ch a n đã đ m gàứ ư ở ế"Next Friday I will be able to pay you back that money I owe you." Answer: "I won't be counting my chickens..."

Don't Put All Your Eggs In One Basket = đ ng b t t c tr ng vào 1 r , t c hãy chia đ u ừ ỏ ấ ả ứ ổ ứ ềnh ng nguy c ra nhi u n i đ gi m r i roữ ơ ề ơ ể ả ủ"The best way to gamble is to only bet small amounts of money and never put all your eggs in one basket."

From Rags To Riches = t nghèo kh tr thành c phúừ ổ ở ự"My uncle is a real rags to riches story."

Get Over It = v t qua, qua kh iượ ỏ"I was very sick yesterday, but I got over it quickly."

Great Minds Think Alike = t t ng l n g p nhauư ưở ớ ặ"I have decided that this summer I am going to learn how to scuba dive." Answer: "Me too! I have already paid for the course. Great minds think alike!"

Have No Idea = không h bi t, không có khái ni m nàoề ế ệ"I can't find my keys. I have no idea where I put them."

It Takes Two To Tango = có l a m i có kh iử ớ ỏ"Her husband is awful; they fight all the time." Answer: "It takes two to tango."

Keep An Eye On = xem ch ng, trông ch ng, đ m t đ nừ ừ ể ắ ế"I have to run to the bathroom. Can you keep an eye on my suitcase while I am gone?"

Let Sleeping Dogs Lie = đ ng g i l i nh ng chuy n không hayừ ợ ạ ữ ệ"I wanted to ask her what she thought of her ex-husband, but I figured it was better to let sleeping dogs lie."

Neither A Borrower, Nor A Lender Be = đ ng cho m n ti n, cũng đ ng m n ti nừ ượ ề ừ ượ ề"Could you lend me twenty dollars?" Answer: "Sorry, neither a borrower nor a lender be."

Never Bite The Hand That Feeds You = đ ng bao gi c n vào bàn tay đã đút cho ta ănừ ờ ắ"We have been your best customers for years. How could you suddenly treat us so rudely? You should never bite the hand that feeds you."

Off The Hook = đ m t, đ phi n, càng kh eỡ ệ ỡ ề ỏ"You're lucky; it turns out that Dad never heard you come in late last night." Answer: "Great, that means I'm off the hook!"

Everybody Is On The Same Page = m i ng i đ u hi u v n đọ ườ ề ể ấ ề"Before we make any decisions today, I'd like to make sure that everyone is on the same page."

Out Of Sight, Out Of Mind = xa m t cách lòngặ"I meant to read that book, but as soon as I put it down, I forgot about it." Answer: "Out of sight, out of mind."

People Who Live In Glass Houses Should Not Throw Stones = b n thân mình không đúng ảthì đ ng chê ng i khác saiừ ườ"Look at what time it is... you are late again!" Answer: "Hey, how often are you not on time? People who live in glass houses should not throw stones."

Practice Makes Perfect = càng t p luy n nhi u càng gi iậ ệ ề ỏ"You see how quickly you are getting better at the piano! Practice makes perfect!"

Put Your Foot In Your Mouth = t há mi ng m c quai, nói l l iự ệ ắ ỡ ờ"Let's all be very careful what we say at the meeting tomorrow. I don't want anyone putting their foot in their mouth."

Rome Was Not Built In One Day = Thành La Mã không ph i đ c xây trong 1 ngàyả ượ"It is taking me a long time to write this computer program." Answer: "Rome was not built in one day."

Rub Salt In An Old Wound = Xát mu i vào v t th ng ch a lànhố ế ươ ư"Oh please, let's not rub salt in old wounds!"

Second Nature = vi c d dàngệ ễ"It has always been second nature for me to draw with both hands."

Start From Scratch = b t đ u t đ u, b t đ u t con s khôngắ ầ ừ ầ ắ ầ ừ ố"How are you going to build your business?" Answer: "Just like everyone else does: starting from scratch."

The Pros And Cons = nh ng m t l i và nh ng m t h iữ ặ ợ ữ ặ ạ"I've considered the pros and cons and I've decided: it is going to be expensive, but I still want to go to college."

The Straw That Broke The Camel's Back = gi t n c làm tràn lyọ ướ"You've been rude to me all day, and I've had it. That's the last straw!"

The Writing On The Wall = tín hi u rõ ràngệ   báo hi u s thay đ iệ ự ổ"Can't you see the writing on the wall?"

Third Wheel= k d th a, kỳ đà c n mũiẻ ư ừ ả"You two go on ahead without me. I don't want to be the third wheel."

Tie The Knot = k t hônế"Did you hear about Dan and Jenny? They finally decided to tie the knot!"

Turn Over A New Leaf= quy t tâm thay đ i cu c đ iế ổ ộ ờ"I'm turning over a new leaf; I've decided to quit smoking."

Two Wrongs Don't Make A Right = hai cái sai không làm nên 1 cái đúng"That boy pushed me yesterday and I am going to get him back today!" Answer: "No you are not! Two wrongs do not make a right."

Under The Weather = không kh e trong ng i, b b nh nh do th i ti tỏ ườ ị ệ ẹ ờ ế"What's wrong?" Answer: "I'm a bit under the weather."

Up Against = đ ng đ u v iươ ầ ớ"We have been up against stronger opponents in the past."

Water Under The Bridge = chuy n đã qua r iệ ồ"Aren't you still angry about what he said?" Answer: "No, that was a long time ago. It's all water under the bridge."

When In Rome, Do As The Romans Do = nh p gia tùy t cậ ụ"Are you sure we should eat this with our hands?" Answer: "Why not? All of these people are eating it that way. When in Rome, do as the Romans do!"

When Pigs Fly = còn khuya, không bao gi có chuy n đó đâuờ ệ"Would you ever take her on a date?" Answer: "Sure- when pigs fly!"

Without A Doubt = ch c ch n, không còn nghi ng gì n aắ ắ ờ ữ"Are you going to watch the game tomorrow?" Answer: "Without a doubt!"

Word Of Mouth = s truy n mi ngự ề ệ"Where did you hear about that?" Answer: "Just word of mouth."

You Can't Judge A Book By Its Cover = áo ca sa không làm nên th y tu, đ ng đánh giá d aầ ừ ự trên v b ngoàiẻ ề

"He dresses in plain clothing and drives an ordinary car. Who would know he is the richest man in town? You can't judge a book by its cover!"

Ngày, tháng, năm, 4 mùa, cách nói giờCÁC NGÀY TRONG TU NẦ

MONDAY = th hai , vi t t t = MONứ ế ắTUESDAY = th ba, vi t t t = TUEứ ế ắWEDNESDAY = th t , vi t t t = WEDứ ư ế ắTHURSDAY = th năm, vi t t t = THUứ ế ắFRIDAY = th sáu, vi t t t = FRIứ ế ắSATURDAY = th b y, vi t t t = SATứ ả ế ắSUNDAY = Ch nh t, vi t t t = SUNủ ậ ế ắ* Khi nói, vào th m y, ph i dùng gi i t ON đ ng tr c th .ứ ấ ả ớ ừ ằ ướ ứVD: On Sunday, I stay at home. (Vào ngày ch nh t. tôi nhà).ủ ậ ở  

CÁC THÁNG TRONG NĂM» 1. January   ( vi t t t = Jan )ế ắ  

» 2. February  ( vi t t t = Feb)ế ắ» 3. March      ( vi t t t = Mar)ế ắ» 4. April    ( vi t t t = Apr)ế ắ» 5. May     ( 0 vi t t t )ế ắ» 6. June    ( 0 vi t t t )ế ắ  » 7. July     ( 0 vi t t t )ế ắ  » 8. August          ( vi t t t = Aug )ế ắ» 9. September    ( vi t t t = Sept )ế ắ» 10. October       ( vi t t t = Oct )ế ắ» 11. November    ( vi t t t = Nov )ế ắ» 12. December    ( vi t t t = Dec )ế ắ

*Khi nói, vào tháng m y, ph i dùng gi i t IN đ ng tr c thángấ ả ớ ừ ằ ướVD: IN SEPTEMBER, STUDENTS GO BACK TO SCHOOL AFTER THEIR SUMMER VACATION.

(Vào tháng chín, h c sinh tr l i tr ng sau kỳ ngh hè)ọ ở ạ ườ ỉ  

NÓI NGÀY TRONG THÁNG* Khi nói ngày trong tháng, ch c n dùng s th t t ng ng v i ngày mu n nói, ỉ ầ ố ứ ự ươ ứ ớ ố

nh ng ph i thêm THE tr c nó.ư ả ướVD: September the second = ngày 2 tháng 9. Khi vi t, có th vi t September 2ndế ể ế  * N u mu n nói ngày âm l ch, ch c n thêm c m t ON THE LUNAR CALENDAR đ ng ế ố ị ỉ ầ ụ ừ ằ

sau.VD: August 15th on the Lunar Calendar is the Middle-Autumn Festival. (15 tháng 8 âm

l ch là ngày t t Trung Thu)ị ế* Khi nói vào ngày nào trong tháng, ph i dùng gi i t ON tr c ngày.ả ớ ừ ướVD: On the 4th of July, Americans celebrate their Independence Day. (Vào ngày 4 tháng 7,

ng i Mỹ ăn m ng ngày Qu c Khánh c a h ). ườ ừ ố ủ ọ  

4 MÙASPRING = Mùa xuân

SUMMER = Mùa hèAUTUMN = Mùa thu (Ng i Mỹ dùng ch FALL thay cho AUTUMN -"fall" có nghĩa là "r i", ườ ữ ơ

mà mùa thu thì lá r ng nhi u!?)ụ ềWINTER = Mùa đông * Khi nói vào mùa nào, ta dùng gi i t IN.ớ ừVD: IT ALWAYS SNOWS IN WINTER HERE = đây luôn có tuy t r i vào mùa đông.Ở ế ơ

CÁCH NÓI GIỜ đây ta sẽ l y 9 gi làm m u. B n có th d a vào m u đ thay đ i con s c n thi t khi Ở ấ ờ ẫ ạ ể ự ẫ ể ổ ố ầ ế

nói gi .ờ9:00 = IT'S NINE O'CLOCK ho c IT'S NINE.ặ9:05 = IT'S NINE OH FIVE ho c IT'S FIVE PAST NINE ho c IT'S FIVE MINUTES AFTER ặ ặ

NINE.9:10 = IT'S NINE TEN ho c IT'S TEN PAST NINE ho c IT'S TEN MINUTES AFTER NINE.ặ ặ9:15 = IT'S NINE FIFTEEN ho c IT'S A QUARTER PAST NINE ho c IT'S A QUARTER AFTER ặ ặ

NINE.9:30 = IT'S NINE THIRTY ho c IT'S HALF PAST NINE.ặ9:45 = IT'S NINE FORTY FIVE ho c IT'S A QUATER TO TEN (9 gi 45 ho c 10 gi kém 15)ặ ờ ặ ờ  9:50 = IT'S NINE FIFTY ho c IT'S TEN TO TEN (9 gi 50 ho c 10 gi kém 10)ặ ờ ặ ờ12:00 = IT'S TWELVE O'CLOCK ho c IT'S NOON (gi a tr a n u là 12 gi tr a) ho c IT'S ặ ữ ư ế ờ ư ặ

MIDNIGHT (đúng n a đêm, n u là 12 gi đêm)ử ế ờ  * Đ nói rõ ràng gi tr a, chi u, t i hay gi sáng ta ch c n thêm AM ho c PM cu i câu ể ờ ư ề ố ờ ỉ ầ ặ ở ố

nói gi .ờAM: ch gi sáng (sau 12 gi đêm đ n tr c 12 gi tr a)ỉ ờ ờ ế ướ ờ ưPM: ch gi tr a, chi u t i (t 12 gi tr a tr đi)ỉ ờ ư ề ố ừ ờ ư ở  - Chú thích:-Dành cho b n nào tò mò mu n bi t AM và PM vi t t t c a ch gì thôi, vì ngay c ng i ạ ố ế ế ắ ủ ữ ả ườ

b n x có khi cũng không nh thông tin này:ả ứ ớ+ AM vi t t t c a ch Latinế ắ ủ ữ  ante meridiem (nghĩa là tr c gi a tr a)ướ ữ ư+ PM vi t t t c a ch Latinế ắ ủ ữ  post meridiem (nghĩa là sau gi a tr a)ữ ư- Thí d :ụ+ IT'S NINE AM = 9 gi sáng.ờ+ IT'S NINE PM. = 9 gi t i.ờ ố

Di n đ t các bi u t ng thông d ng b ng ti ngễ ạ ể ượ ụ ằ ế Anh

. d u ch m cu i câu = period (ki u Mỹ) ho c Full Stop (ki u Anh, Úc, Tân Tây Lan)ấ ấ ố ể ặ ể, d u ph y = commaấ ẩ: d u hai ch m = colonấ ấ; d u ch m ph y = semicolonấ ấ ẩ! d u ch m c m = exclamation markấ ấ ả? d u h i = question markấ ỏ- d u g ch ngang = hyphenấ ạ' d u ph y phía trên bên ph i m t t dùng trong s h u cách ho c vi t t t m t s t =ấ ẩ ả ộ ừ ở ữ ặ ế ắ ộ ố ừ  

apostrophe-- d u g ch ngang dài = dashấ ạ' ' d u trích d n đ n = single quotation markấ ẫ ơ" " d u trích d n kép = double quotation marksấ ẫ( ) d u ngo c = parenthesis (ho c 'brackets')ấ ặ ặ[ ] d u ngo c vuông = square bracketsấ ặ& d u và (and) = ampersandấ→ d u mũi tên = arrowấ+ d u c ng = plusấ ộ- d u tr = minusấ ừ± d u c ng ho c tr = plus or minusấ ộ ặ ừ× d u nhân = is multiplied byấ÷ d u chia = is divided byấ= d u b ng = is equal toấ ằ≠ is not equal to≡ is equivalent to< is less than> -is more than≤ is less than or equal to≥ is more than or equal to% d u ph n trăm = per cent (không thêm S bao gi )ấ ầ ờ∞ d u vô c c = infinityấ ự° bi u t ng đ = degreeể ượ ộ°C bi u t ng đ C = degree(s) Celsiusể ượ ộ′ bi u t ng phút = minuteể ượ  '' bi u t ng giây = secondể ượ# bi u t ng s = numberể ượ ố@ d u a còng hay a móc = at (ấ  123@yahoo.com đ c là '123 at yahoo dot com')ọ. d u ch m không ph i ch m cu i câu = dotấ ấ ả ấ ố   ( 123@yahoo.com đ c là '123 at yahoo dot ọ

com')\ d u suy t ph i = back slashấ ệ ả/ d u suy t trái = slash ho c forward slashấ ệ ặ

Phân bi t BECAUSE, AS, SINCE và FORệ

AS:- AS có th đ c dùng đ ch lý do, nh t là khi lý do đã đ c ng i nghe/ng i đ c bi t r i.ể ượ ể ỉ ấ ượ ườ ườ ọ ế ồ* As he wasn't ready, we went without him. - M nh đ AS luôn đ ng đ u câu.ệ ề ứ ầSINCE:Gi ng nh AS, SINCE đ c dùng đ ch lý do. AS và SINCE khi ch lý do thì đ c dùng nh ố ư ượ ể ỉ ỉ ượ ưnhau, thay th đ c cho nhau. M t s ng i cho là SINCE trang tr ng h n AS. ế ượ ộ ố ườ ọ ơ     * As he wasn't ready, we went without him.    * Since she wanted to pass her exam, she decided to study well. - M nh đ ch lý do có SINCE và AS không th đ ng m t mình mà ph i có m nh đ khác theo ệ ề ỉ ể ứ ộ ả ệ ềsau.BECAUSE:- BECAUSE th ng ch lý do mà ng i nghe/ng i đ c ch a bi t và lý do là m t ph n quan ườ ỉ ườ ườ ọ ư ế ộ ầtr ng trong câu, đ c nh n m nh.ọ ượ ấ ạ       * We had dinner after ten o' clock because dad arrived late.    * He bought a new home because he won a lottery.    * I read because I like reading. - M nh đ ch lý do BECAUSE th ng đ ng sau m t m nh đ khác nh ng nó có th đ ng ệ ề ỉ ườ ứ ộ ệ ề ư ể ứm t mình không c n m nh đ khác.ộ ầ ệ ề* Why are you crying? - Because John hit me. FOR:- Gi ng nh BECAUSE, m nh đ ch lý do FOR đ a ra thông tin m i, ch a bi t tr c. Thông ố ư ệ ề ỉ ư ớ ư ế ướth ng lý do mà m nh đ FOR đ a ra có quan h nhân qu m t thi t v i m nh đ tr c ườ ệ ề ư ệ ả ậ ế ớ ệ ề ướnó.     * I decided to consult a doctor for I was feeling bad.    * Something certainly fell ill; for I heard a splash.    * All precautions must have been neglected, for the epidemic spread rapidly.- Không gi ng nh BECAUSE, m nh đ ch lý do FOR không th đ ng m t mìnhố ư ệ ề ỉ ể ứ ộ  

CÂU ĐI U KI N Đ O NG , CÂU ĐI U KI N NỀ Ệ Ả Ữ Ề Ệ Ẩ* Tr ng h p 1 - Đ o ng :ườ ợ ả ữ- Câu đi u ki n đ o ng là câu đi u ki n không th t hi n t i hay không th t quá kh . IF ề ệ ả ữ ề ệ ậ ở ệ ạ ậ ở ứtrong m nh đ IFđ c b đi, ch ng trong m nh đ IF đ cệ ề ượ ỏ ủ ữ ệ ề ượ   đ t sau đ ng t hay tr đ ng ặ ộ ừ ợ ột .ừ+ Bình th ng: IF I HAD KNOWN THAT WOULD HAPPEN, I WOULD HAVE GIVEN HIM THE ườMONEY.-> Đ o ng : HAD I KNOWN THAT WOULD HAPPEN, I WOULD HAVE GIVEN HIM THE MONEY.ả ữ+ Bình th ng: IF I WERE TO OFFER YOU A JOB, I WOULD NEED A STRONG ườRECOMMENDATION FROM YOUR FORMER EMPLOYER.-> Đ o ng : WERE I TO OFFER YOU A JOB, I WOULD NEED A STRONG RECOMMENDATION ả ữFROM YOU FORMER EMPLOYER.  + Bình th ng: IF THAT SHOULD HAPPEN, I'D BE READY FOR IT.ườ-> Đ o ng : SHOULD THAT HAPPEN, I'D BE READY FOR IT.ả ữ

* Tr ng h p 2: Câu đi u ki n n có th là b t c lo i câu đi u ki n nào (hi n t i có ườ ợ ề ệ ẩ ể ấ ứ ạ ề ệ ệ ạth t, không th t, quá kh không th t)ậ ậ ứ ậ- Trong câu đi u ki n n, không có đ hai m nh đ (m nh đ đi u ki n và m nh đ k t ề ệ ẩ ủ ệ ề ệ ề ề ệ ệ ề ếqu ).ả   M t câu đi u ki n n th ng dùng đ n nh ngộ ề ệ ẩ ườ ế ữ   t ho cừ ặ   c m t sau: WITH, WITHOUT, ụ ừOTHERWISE, IF SO, IF NOT, WHAT IF.+ WITH SOME TRAINING, YOU COULD BECOME A GREAT SINGER. (= IF YOU HAD SOME TRAINING, YOU COULD...)+ WITHOUT HER,  I WOULD DIE.  (= IF I DIDN'T HAVE HER, I WOULD DIE.)+ IT SOUNDS LIKE YOU LET PEOPLE TAKE ADVANTAGE OF YOU. -> IF SO, YOU NEED TO LEARN TO BE MORE ASSERTIVE. -> IF NOT, MAYBE YOU'RE JUST UNLUCKY.+  YOU SHOULD OFFER HIM A GOOD SALARY. OTHERWISE, HE WILL NOT TAKE THE JOB. (= IF YOU DON'T, HE WILL NOT TAKE THE JOB.)+ WHAT IF I TOLD YOU THE TRUTH? (= WHAT WOULD HAPPEN IF I TOLD YOU THE TRUTH?)

DICTIONARY OF BUSINESS TERMS

AAccount: A record of a business transaction. A contract arrangement, written or unwritten, to purchase and take delivery with payment to be made later as arranged.Account balance: The difference between the debit and the credit sides of an account.Accountant: One who is skilled at keeping business records. Usually, a highly trained professional rather than one who keeps books. An accountant can set up the books needed for a business to operate and help the owner understand them.Accounting period: A time interval at the end of which an analysis is made of the information contained in the bookkeeping records. Also the period of time covered by the profit and loss statement.Accounts payable: Money which you owe to an individual or business for goods or services that have been received but not yet paid for.Accounts receivable: Money owed to your business for goods or services that have been delivered but not yet paid for.Accrual basis: A method of keeping accounts that shows expenses incurred and income earned for a given fiscal period, even though such expenses and income have not been actually paid or received in cash.Actuary: A professional expert in pension and life insurance matters, particularly trained in mathematical, statistical, and accounting methods and procedures, and in insurance probabilities.Administrative expense: Expenses chargeable to the managerial, general administrative and policy phases of a business in contrast to sales, manufacturing, or cost of goods expense.Advertising: The practice of bringing to the public's notice the good qualities of something in order to induce the public to buy or invest in it.Agent: A person who is authorized to act for or represent another person in dealing with a third party.Amortization: To liquidate on an installment basis; the process of gradually paying off a liability over a period of time.Analysis: Breaking an idea or problem down into its parts; a thorough examination of the parts of anything.Annual report: The yearly report made by a company at the close of the fiscal year, stating the company's receipts and disbursements, assets and liabilities.Appraisal: Evaluation of a specific piece of personal or real property. The value placed on the property evaluated.Appreciation: The increase in the value of an asset in excess of its depreciable cost due to economic and other conditions, as distinguished from increases in value due to improvements or additions made to it.Arrears: Amounts past due and unpaid.Articles of Incorporation: A legal document filed with the state that sets forth the purposes and regulations for a corporation. Each state has different regulations.Assets: Anything of worth that is owned. Accounts receivable are an asset.Audiotaping: The act of recording onto an audiotape.Audit: An examination of accounting documents and of supporting evidence for the purpose of reaching an informed opinion concerning their propriety. 

BBad debts: Money owed to you that you cannot collect.Balance: The amount of money remaining in an account.

Balance sheet: An itemized statement that lists the total assets and total liabilities of a given business to portray its net worth at a given moment in time.Bank statement: A monthly statement of account which a bank renders to each of its depositors.Benchmarking: Rating your company's products, services and practices against those of the front-runners in the industry.Bill of lading: A document issued by a railroad or other carrier. It acknowledges the receipt of specified goods for transportation to a certain place, it sets forth the contract between the shipper and the carrier, and it provides for proper delivery of the goods.Bill of sale: Formal legal document that conveys title to or interest in specific property from the seller to the buyer.Board of directors: Those individuals elected by the stockholders of a corporation to manage the business.Bookkeeping: The process of recording business transactions into the accounting records. The "books" are the documents in which the records of transactions are kept.Bottom line: The figure that reflects company profitability on the income statement. The bottom line is the profit after all expenses and taxes have been paid.Brand: A design, mark, symbol or other device that distinguishes one line or type of goods from those of a competitor.Brand name: A term, symbol, design or combination thereof that identifies and differentiates a seller's products or service.Break-even: The point of business activity when total revenue equals total expenses. Above the break-even point, the business is making a profit. Below the break-even point, the business is incurring a loss.Budget: An estimate of the income and expenditures for a future period of time, usually one year.Business venture: Taking financial risks in a commercial enterprise

CCapital: Money available to invest or the total of accumulated assets available for production.Capital equipment: Equipment that you use to manufacture a product, provide a service or use to sell, store and deliver merchandise. Such equipment will not be sold in the normal course of business, but will be used and worn out or consumed in the course of business.Capital gains (and losses): The difference between purchase price and selling price in the sale of assets.Cash: Money in hand or readily available.Cash discount: A deduction that is given for prompt payment of a bill.Cash flow: The actual movement of cash within a business; the analysis of how much cash is needed and when that money is required by a business within a period of time.Cash receipts: The money received by a business from customers.Certified Public Accountant: An accountant to whom a state has given a certificate showing that he has met prescribed requirements designed to insure competence on the part of the public practitioner in accounting and that he is permitted to use the designation Certified Public Accountant, commonly abbreviated as CPA.Chamber of Commerce: An organization of business people designed to advance the interests of its members. There are three levels: national, state and local.Choice: A decision to purchase that is based on an evaluation of alternatives.Co-signers: Joint signers of a loan agreement who pledge to meet the obligations of a business in case of default.Collateral: Something of value given or held as a pledge that a debt or obligation will be fulfilled.Commission: A percentage of the principal or of the income that an agent receives as compensation for services.

Contract: An agreement regarding mutual responsibilities between two or more parties.Controllable expenses: Those expenses that can be controlled or restrained by the business person.Corporation: A voluntary organization of persons, either actual individuals or legal entities, legally bound together to form a business enterprise; an artificial legal entity created by government grant and treated by law as an individual entity.Cost of goods sold: The direct cost to the business owner of those items which will be sold to customers.Credit: Another word for debt. Credit is given to customers when they are allowed to make a purchase with the promise to pay later. A bank gives credit when it lends money.Credit line: The maximum amount of credit or money a financial institution or trade firm will extend to a customer.Current assets: Valuable resources or property owned by a company that will be turned into cash within one year or used up in the operations of the company within one year. Generally includes cash, accounts receivable, inventory and prepaid expenses.Current liabilities: Amounts owned that will ordinarily be paid by a company within one year. Generally includes accounts payable, current portion of long-term debt, interest and dividends payable.

DDebt: That which is owed. Debt refers to borrowed funds and is generally secured by collateral or a co-signer.Debt capital: The part of the investment capital that must be borrowed. Default: The failure to pay a debt or meet an obligation.Deficit: The excess of liabilities over assets; a negative net worth.Depreciation: A decrease in value through age, wear or deterioration. Depreciation is a normal expense of doing business that must be taken into account. There are laws and regulations governing the manner and time periods that may be used for depreciation.Desktop publishing: Commonly used term for computer-generated printed materials such as newsletters and brochures.Differentiated marketing: Selecting and developing a number of offerings to meet the needs of a number of specific market segments.Direct mail: Marketing goods or services directly to the consumer through the mall.Direct selling: The process whereby the producer sells to the user, ultimate consumer or retailer without intervening middlemen.Discount: A deduction from the stated or list price of a product or service.Distribution channel: All of the individuals and organizations involved in the process of moving products from producer to consumer. The route a product follows as it moves from the original grower, producer or importer to the ultimate consumer.Distributor: Middleman, wholesaler, agent or company distributing goods to dealers or companies.Downsize: Term currently used to indicate employee reassignment, layoffs and restructuring in order to make a business more competitive, efficient, and/or cost-effective.

EEntrepreneur: An innovator of business enterprise who recognizes opportunities to introduce a new product, a new process or an improved organization, and who raises the necessary money, assembles the factors for production and organizes an operation to exploit the opportunity.Equipment: Physical property of a more or less permanent nature ordinarily useful in carrying on operations, other than land, buildings or improvements to either of them. Examples are machinery, tools, tracks, cars, ships, furniture and furnishings.

Equity: A financial investment in a business. An equity investment carries with it a share of ownership of the business, a stake in the profits and a say in how it is managed. Equity is calculated by subtracting the liabilities of the business from the assets of the business.Equity capital: Money furnished by owners of the business.Exchange: The process by which two or more parties give something of value to one another to satisfy needs and wants.

FFacsimile machine (FAX): Machine capable of transmitting written input via telephone lines.Financial statements: Documents that show your financial situation.Fixed expenses: Those costs which don't vary from one period to the next. Generally, these expenses are not affected by the volume of business.Fixed expenses are the basic costs that every business will have each month.Franchise: Business that requires three elements: Franchise fee, common trade name and continuous relationship with the parent company.Fundraising: Events staged to raise revenue.

GGross profit: The difference between the selling price and the cost of an item. Gross profit is calculated by subtracting cost of goods sold from net sales.Guarantee: A pledge by a third party to repay a loan in the event that the borrower cannot.

HHome page: The "table of contents" to a Web site, detailing what pages are on a particular site. The first page one sees when accessing a Web site.

IIncome statement: A financial document that shows how much money (revenue) came in and how much money (expense) was paid out.Interest: The cost of borrowing money.Internet: The vast collection in inter-connected networks that provide electronic mail and access to the World Wide Web.Inventory: A list of assets being held for sale.Invest: To lay out money for any purpose from which a profit is expected.

KKeystone: Setting a retail price at twice the wholesale price.

LLead: The name and address of a possible customer.Lease: A long term rental agreement.Liability insurance: Risk protection for actions for which a business is liable.License: Formal permission to conduct business.Lifestyle: A pattern of living that comprises an individual's activities, interests and opinions.Limited partnership: A legal partnership where some owners are allowed to assume responsibility only up to the amount invested.Liquidity: The ability of a business to meet its financial responsibilities. The degree of readiness with which assets can be converted into cash without loss.

Loan agreement: A document that states what a business can and cannot do as long as it owes money to the lender.Loan: Money lent with interest.Long-term liabilities: The liabilities (expenses) that will not mature within the next year.

MManagement: The art of conducting and supervising a business.Market: A set of potential or real buyers or a place in which there is a demand for products or services. Actual or potential buyers of a product or service.Market demand: Total volume purchased in a specific geographic area by a specific customer group in a specified time period under a specified marketing program.Market forecast: An anticipated demand that results from a planned marketing expenditure.Market niche: A well-defined group of customers for which what you have to offer is particularly suitable.Market positioning: Finding a market niche that emphasizes the strengths of a product or service in relation to the weaknesses of the competition.Market share: A company's percentage share of total sales within a given market.Market targeting: Choosing a marketing strategy in terms of competitive strengths and marketplace realities.Marketing mix: The set of product, place, promotion, price and packaging variables, which a marketing manager controls and orchestrates to bring a product or service into the marketplace.Marketing research: The systematic design, collection, analysis and reporting of data regarding a specific marketing situation.Mass marketing: Selecting and developing a single offering for an entire market.Merchandise: Goods bought and sold in a business. "Merchandise" or stock is a part of inventory.Microbusiness: An owner-operated business with few employees and less than $250,000 in annual sales.Middleman: A person or company that performs functions or renders services involved in the purchase and/or sale of goods in their flow from producer to consumer.Multilevel sales: Also known as network marketing. Rather than hiring sales staff, multilevel sales companies sell their products through thousands of independent distributors. Multilevel sales companies offer distributors commissions on both retail sales and the sales of their "down-line" (the network of other distributors they sponsor).

NNeed: A state of perceived deprivation.Net: What is left after deducting all expenses from the gross.Net worth: The total value of a business in financial terms. Net worth is calculated by subtracting total liabilities from total assets.Niche: A well-defined group of customers for which what you have to offer is particularly suitable.Nonrecurring: One time, not repeating. "Nonrecurring" expenses are those involved in starting a business, and which only have to be paid once and will not occur again.Note: A document that is recognized as legal evidence of a debt.

OOperating costs: Expenditures arising out of current business activities. The costs incurred to do business such as salaries, electricity, rental. Also may be called "overhead."

Organizational market: A marketplace made up of producers, trade industries, governments and institutions.Outsourcing: Term used in business to identify the process of sub-con-tracting work to outside vendors.Overhead: A general term for costs of materials and services not directly adding to or readily identifiable with the product or service being sold.

PPartnership: A legal business relationship of two or more people who share responsibilities, resources, profits and liabilities.Payable: Ready to be paid. One of the standard accounts kept by a bookkeeper is "accounts payable." This is a list of those bills that are current and due to be paid.Perception: The process of selecting, organizing and interpreting information received through the senses.Prepaid expenses: Expenditures that are paid in advance for items not yet received.Price: The exchange value of a product or service from the perspective of both the buyer and the seller.Price ceiling: The highest amount a customer will pay for a product or a service based upon perceived value.Price floor: The lowest amount a business owner can charge for a product or service and still meet all expenses.Price planning: The systematic process for establishing pricing objectives and policies.Principal: The amount of money borrowed in a debt agreement and the amount upon which interest is calculated.Pro forma: A projection or estimate of what may result in the future from actions in the present. A pro forma financial statement is one that shows how the actual operations of the business will turn out if certain assumptions are achieved.Producers: The components of the organizational market that acquire products, services that enter into the production of products and services that are sold or supplied to others.Product: Anything capable of satisfying needs, including tangible items, services and ideas.Product life cycle (PLC): The stages of development and decline through which a successful product typically moves.Product line: A group of products related to each other by marketing, technical or end-use considerations.Product mix: All of the products in a seller's total product line.Profit and Loss Statement: A list of the total amount of sales (revenues) and total costs (expenses). The difference between revenues and expenses is your profit or loss.Profit: Financial gain, returns over expenditures.Profit margin: The difference between your selling price and all of your costs.Promotion: The communication of information by a seller to influence the attitudes and behavior of potential buyers.Promotional pricing: Temporarily pricing a product or service below list price or below cost in order to attract customers.Psychographics: The system of explaining market behavior in terms of attitudes and life styles.Publicity: Any non-paid, news-oriented presentation of a product, service or business entity in a mass media format.

QQuantitative forecasts: Forecasts that are based on measurements of numerical quantities.

Questionnaire: A data-gathering form used to collect information by a personal interview, with a telephone survey or through the mail.

RRatio: The relationship of one thing to another. A "ratio" is a short-cut way of comparing things, which can be expressed as numbers or degrees.Receivable: Ready for payment. When you sell on credit, you keep an "accounts receivable" ledger as a record of what is owed to you and who owes it. In accounting, a receivable is an asset.Retail: Selling directly to the consumer.Retailing: Businesses and individuals engaged in the activity of selling products to final consumers.Revenue: Total sales during a stated period.

SSales potential: A company's expected share of a market as marketing expenditures increase in relation to the competition.Sales promotion: Marketing activities that stimulate consumer purchasing in the short term.Sales representative: An independent salesperson who directs efforts to selling your products or service to others but is not an employee of your company. Sales reps often represent more than one product line from more than one company and usually work on commission.Sample: A limited portion of the whole of a group.Security: Collateral that is promised to a lender as protection in case the borrower defaults on a loan.Service business: A retail business that deals in activities for the benefit of others.Share: One of the equal parts into which the ownership of a corporation is divided. A "share" represents part ownership in a corporation.Short-term notes: Loans that come due in one year or less.Sole proprietorship: Business legal structure in which one individual owns the business.Stock: An ownership share in a corporation; another name for a share. Another definition would be accumulated merchandise.Suppliers: Individuals or businesses that provide resources needed by a company in order to produce goods and services.Survey: A research method in which people are asked questions.

TTakeover: The acquisition of one company by another.Target market: The specific individuals, distinguished by socio-eco-nomic, demographic and interest characteristics, who are the most likely potential customers for the goods and services of a business.Target marketing: Selecting and developing a number of offerings to meet the needs of a number of specific market segments.Telemarketing: Marketing goods or services directly to the consumer via the telephone.Terms of sale: The conditions concerning payment for a purchase.Trade credit: Permission to buy from suppliers on open account.

UUndifferentiated marketing: Selecting and developing one offering for an entire market.

VVenture capital: Money invested in enterprises that do not have access to traditional sources of capital.Volume: An amount or quantity of business; the volume of a business is the total it sells over a period of time.Wholesaling: Businesses and individuals engaged in the activity of selling products to retailers, organizational users or other wholesalers. Selling for resale.