“…To address this issue, linguists use phonetic transcription. Studies devoted to the description of the phonetics of Vietnamese (Đoàn, 1976;Glebova & Wu, 1963;Gordin & Bystrov, 1984;Kirby, 2011;Mkhitaryan, 1959;Ngo, 2001;Nguyen et al, 2016;Nguyễn, 1995;Thompson, 1965), did not lead to an unambiguous solution; the absence of a recognized phonetic system and transcription of Vietnamese language arouses additional interest of scientists.…”