This document is one of several readiness reports of intercepted communications from the Democratic Republic of Vietnam (DRV) after the Gulf of Tonkin Incident, in which the DRV attacked US Naval vessels on Aug. 2nd, 1964.

As stated earlier by the original post, this is a short communication stating that they (DRV) "have finished consolidating troop strength base American enemies are determined to fight". Because it is translated into broken English, sometimes the meaning not clear. It probably means that they are ready to fight the Americans, but if you only read the last part by itself, it means the Americans are determined to fight.

The Gulf of Tonkin Incident prompted the US Congress to pass the Gulf of Tonkin Resolution, which gave President Johnson authority to use military force to defend allies in the area and ultimately lead to the beginning of the Vietnam War.