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Lay off  to dismiss an employee in order to save money
Look at these financial reports, Mr. Yamada. It is obvious that we have to cut costs.
B That's right, Mr. Nakano. That's exactly the reason why we have to lay off 50 employees.
A The question is, who should we lay off? The old and experienced employees, or the young and aggressive ones?
B The old and experienced employees always demand higher salaries and better employment benefits. I think it's better to lay them off.
A But, they are very dedicated and experienced. The young employees don't show that much dedication, and because they are young, they don't have much experience either.


Resume  to start again after a break
We have been discussing this matter for 3 hours and we haven't come up with any brilliant idea yet. Let's stop brainstorming for a while and have a coffee break.
B Okay. Let's resume this discussion after 10 minutes.
That's too short. Make it 30 minutes.


Substitute  a temporary replacement
My teacher is absent today. She's sick.
B Please ask Miss Jenny to give you a substitute teacher.


Rely on to trust something or someone 100%
I need to improve my English skills. Could you please recommend an excellent school to me?
B For me, there's only one school I can rely on, and that's ABC School. This school has a very scientific and systematic approach to learning English, their teachers are professional and punctual, and the tuition fee is very reasonable!
Oh, I want to enroll in that school right away! Could you please let me know their website now?
B Sure! I will send the website to you. Give me a minute, please.


I am having difficulty operating this piece of equipment. Could you please explain to me how this works?
B I'm sorry, I absolutely know nothing about that equipment either. Oh, wait, let me ask Mr. Namiki to come here and help you. That guy knows a lot about any equipment, so we always rely on him for help.


Asset  anything valuable that a person or a company owns.
What are the assets of your school, Mr. Namiki?
B My school is still very small, so I have only these assets--- 1 scanner, 1 photocopier, 1 printer, 10 chairs, 2 notebook computers and an office table. And oh, my school has some money in the bank.


The new computer programmer, Mr. Tanaka, is very knowledgeable about computers and other things. Also, he is a very efficient worker. He is the new asset of the company. His voice is his asset. He can work as a disc jockey.

Victoria Beckham's best assets are her legs.


Deadline the latest time or date when something should be done or accomplished
Please submit the financial report not later than 12:00 noon on Tuesday, Mr. Tanaka. That's your deadline.
B I will do my best to submit the report on or before Tuesday, sir.


Break down  to stop working
Why couldn't you give copies of the memo to all the employees in the marketing department?
B The photocopier broke down. I have informed the maintenance and engineering department about it and they are sending a repairman here soon.


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