There is, there are: (place) + có + noun

Có also means "there is" or "there are". Start with the place, then có, then the thing: Gần đây có tiệm thuốc tây. There's a pharmacy near here (in Hà Nội, hiệu thuốc tây). The order is the reverse of English: literally, "near here has a pharmacy".

A time can come first too, before the place: Thứ bảy này ở công ty có tiệc. There's a party at work this Saturday.

When the place is obvious, or doesn't matter, start with có: Có người tìm chị kìa. There's someone looking for you.

"There isn't" is không có: Phòng này không có máy lạnh. To ask, wrap it in có … không, with only one có: Gần đây có ATM không? Answer có or không có.

This is the same word as có for "have", and often both translations work: Nhà em có ba phòng is "my house has three rooms" or "there are three rooms in my house". When a person comes first, think "have"; when a place or a time comes first, think "there is".