is "sữa chua" (lit. "sour milk"), but also calqued from French (yaourt) into Vietnamese (da ua - /j/a ua). "Phô mai" (cheese) is also derived from the French fromage. Musical note was borrowed into Vietnamese as "nốt" or "nốt nhạc", from the French note de musique. The Vietnamese term for steering wheel is "vô lăng", a partial derivation from the French volant directionnel. The necktie (cravate in French) is rendered into Vietnamese as "cà vạt". In addition, modern Vietnamese pronunciations of French names remain directly derived from the original French pronunciation ("Pa-ri" for Paris, "Mác-xây" for Marseille, "Boóc-đô" for Bordeaux, etc.), whereas pronunciations of other foreign names (Chinese excluded) are generally derived from English pronunciations. English Some English words were incorporated into Vietnamese as loan words, such as "TV" borrowed as "tivi" or just TV, but still officially called truyền hình. Some other borrowings are calques, translated into Vietnamese, for example, 'software' is translated into "phần mềm" (literally meaning "soft part"). Some scientific terms such as "biological cell" were derived from chữ Hán, for example, the word tế bào is in chữ Hán, whilst other scientific names such as "acetylcholine" are unaltered. Words like "peptide", may be seen as peptit. Japanese Japanese loanwords are a more recently studied phenomenon, with a paper by Nguyễn & Lê (2020) classifying three layers of Japanese loanwords, where the third layer was used by Vietnamese who studied Japanese and the first two layers being the main layers of borrowings that were derived from Japanese. The first layer consisted of Kanji words created by Japanese to represent Western concepts that were not readily available in Chinese or Japanese, where by the end of the 19th century they were imported to other Asian languages. This first layer was called Sino-Vietnamese words of Japanese-origins. For example, the Vietnamese term for "association club", câu lạc bộ, which was borrowed from Chinese (; pinyin: jùlèbù; jyutping: keoi1 lok6 bou6), which was borrowed from Japanese (kanji: ; katakana: ; rōmaji: kurabu) which came from English ("club"), resulting in indirect borrowing from Japanese. The second layer was from brief Japanese occupation of Vietnam from 1940 until 1945. However, Japanese cultural influence in Vietnam started significantly from the 1980s. This new, second layer of Japan-origin loanwords is distinctive from Sino-Vietnamese words of Japanese-origin in that they were borrowed directly from Japanese. This vocabulary included words representative of Japanese culture, such as kimono,