TÀI TIỆU ÔN CPA MÔN TIẾNG ANH 1

BÀI THỰC HÀNH ĐIỀN TỪ (15 TỪ)

Section 1:  Choose the correct word or phrase in the box to complete each of the following sentences. Each word or phrase is used ONCE only. (Phần 1: Chọn từ hoặc cụm từ đúng trong khung để hoàn thành mỗi câu sau. Mỗi từ hoặc cụm từ chỉ được sử dụng MỘT LẦN)

1. The company’s ……………….. reveal that its highest-paid director received a salary of €307,000.
2. The expenses incurred and income ……………….. for a given period are recorded.
3. The financial accounting information is “general purpose” information and it is ………………… provided.
4. Some lending institutions also consider available assets and the number of liabilities you have when they ………………… the probability of default.
5. ………………. are people who invest their money in the company’s shares.
6. The records show that the company ……………… a staff of 300 in the 1990s.
7. Employees of the company need ……………….. accounting information to determine if their benefits paid by the company are worth.
8. A cash flow statement is a financial statement that ………………… the amount of cash and cash equivalents entering and leaving a company.
9. Researchers ……………… the purchases of 6300 households.
10. Market data …………………. the market prices of the company’s shares can be found in the financial press and the electronic media.
11. A liquidity ratio provides ……………… on a company’s ability to meet its short-term debts.
12. The research aims to evaluate the ……………. of the training program.
13. The weakness of ……………… audit is that the internal auditor’s report may be not objective.
14. The policy is intended to increase trade …………… India and Southeast Asia.
15. The country’s trade in manufactured goods ……………… in the last ten year

Section 2: Choose the correct word or phrase in the box to complete each of the following sentences. Each word or phrase is used ONCE only. (Phần 2: Chọn từ hoặc cụm từ đúng trong khung để hoàn thành mỗi câu sau. Mỗi từ hoặc cụm từ chỉ được sử dụng MỘT LẦN.)

1. In its first full set of annual ………………, the company recorded a pre-tax loss of €93,377.
2. The ………………… statements show revenues and expenses, even before any such revenues or expenses are paid.
3. Just as there are many types of ………………… decisions, there are many types of accounting information.
4. Creditworthiness is determined by several factors including your …………… history and credit score.
5. When investors buy ……………….. of the company they become the company’s shareholders.
6. Managers use ……………………. accounting information in setting the company’s overall goals, evaluating the performance of departments and individuals.
7. It’s important to maintain ……………… financial records.
8. The two methods of ………………. cash flow are the direct method and the indirect method.
9. We need to look at what went wrong, …………….. the problem, and come up with a solution.
10. A financial ratio is a …………………. between one bit of financial information and another.
11. A ………………….. ratio provides information on the amount of income from each dollar of sales.
12. Auditors make …………………. to management for improvements in the standard operating procedures.

Section 3: Choose the correct word or phrase in the box to complete each of the following  sentences. Each word or phrase is used ONCE only. (Phần 3: Chọn từ hoặc cụm từ đúng trong hộp để hoàn thành mỗi câu sau. Mỗi từ hoặc cụm từ chỉ được sử dụng MỘT LẦN.)

1. ………………… payable were $676 million lower as of the middle of this year compared to a year ago.
2. Potential ………………. use financial accounting information to decide whether to invest their money in the company’s shares or not.
3. Many small business owners prefer the cash basis due to its …………….. and ease of understanding.
4. Your …………………….. is what creditors look at before they approve any new credit to you.
5. Investors can be paid flexible ……………….. by the company.
6. Our goal is to improve conformity …………….. customer requirements.
7. …………….. is the book of original entry which all business transactions are recorded on the daily basis.
8. Transactions are …………… posted from the journal to ledger accounts.
9. Our financial experts conducted an independent …………….. of the investment plan’s performance.
10. …………………… data, such as the Gross Domestic Product and Consumer Price Index is provided by government and private sources.
11. An activity ratio relates information on a company’s ability to manage its assets ……………………
12. Internal audit is necessary to ensure the ……………., accuracy and compliance of accounting records.

Section 4: Choose the correct word or phrase in the box to complete each of the following sentences. Each word or phrase is used ONCE only. (Phần 4: Chọn từ hoặc cụm từ đúng trong khung để hoàn thành mỗi câu sau. Mỗi từ hoặc cụm từ chỉ được sử dụng MỘT LẦN)

1. The company secretary is ……………………… for submitting the audited accounts to the Registrar of Companies.
2. ……………………. methods consist of the accounting rules your company follows.
3. And common shareholders need financial accounting information to decide whether to sell their ……………….. to others or to continue keep them.
4. Creditworthiness is how a lender ……………….. that you will default on your debt obligations, or how worthy you are to receive new credit.
5. Accountants use the term results of operations to …………….. its financial activities during the year.
6. ……………….. are people who lend their money to the company.
7. The ………………… is a book containing all the accounts of a company.
8. The …………………. shows a company’s financial situation on a particular date, generally the last day of the financial year.
9. Financial analysis is the selection, evaluation and interpretation of …………….. data to assist in decision-making.
10. Some of these arguments need further ……………..

11 Employees will be ………………. on their performance, attendance, and team skills.

12. Internal audit is necessary to make sure that the accounting records are ……………., accurate and compliable.
13. The control of inflation ……………….. through measures rooted in monetarism for many years.
14. It would attract foreign investment to Vietnam, not only from ……………. US, but also from Europe, Asia and other regions.
15. …………. some German and British management styles are similar, there are many differences between them.

Section 5: Choose the correct word or phrase in the box to complete each of the following sentences. Each word or phrase is used ONCE only.( Phần 5: Chọn từ hoặc cụm từ đúng trong khung để hoàn thành mỗi câu sau. Mỗi từ hoặc cụm từ chỉ được sử dụng MỘT LẦN)

1. Passenger consultation must be an ……………….. part of rail franchise negotiations.
2. I borrowed the money ……………….. a friend but told him it was to buy a fast-food franchise.
3. He said that the firm would …………………. much of its profits into technology.
4. Almost half of the country’s banking ………………… are online.
5. Business is really ………………… at the moment. They may have to sell some of their factories overseas.
6. His sons have ………………… in the family business for years.
7. As an M.B.A. student, you study all aspects of ………………….
8. The results at the end of the year were surprisingly good, and certainly much ………………….. than we had thought.
9. Insider dealing is ……………… illegal – if they catch you, you could go to prison.
10. When Americans go ……………………, they’re looking for bargains.
11. I sometimes take John’s coat instead of my own, ……………………. the two of them look so similar.
12. Sometimes the role of internal and ………………….. auditors can be confused.
13. It’s unwise to buy new shoes and sandals …………………. first trying them on.
14. He is not the only well-qualified candidate ……………….. applied for this position.
15. We did an analysis of the way that government money has been ………… in the past.

Section 6: Choose the correct word or phrase in the box to complete each of the following sentences. Each word or phrase is used ONCE only.( Phần 6: Chọn từ hoặc cụm từ đúng trong khung để hoàn thành mỗi câu sau. Mỗi từ hoặc cụm từ chỉ được sử dụng MỘT LẦN)

1. He was ………………….. business part-time to help with his fast-food franchise.
2. Profits earned by the owners of capital need to be ……………. where they are earned.
3. Yet simply earning a profit is an incomplete organizational ………………..
4. Take extra care ………………… using public computers for online banking.
5. He’s been in the advertising business …………….. over 20 years now, and he wants to get out.
6. Business in Europe has been ……………… affected by economic conditions in Asia.
7. “What type of …………………. are you in?” “I run a catering company.”
8. The results at the end of the year were ……………………. good, and certainly much better than we had thought.
9. My daughter and I go …………………….. together.
10. We aim to respond to all …………………… complaints within 24 hours.
11. More than 3,000 local workers are …………………… in the tourism industry.
12. His idea for a ………………… was a genius one, but he didn’t have enough money to make or produce it on his own.
13. The auditor ensures that all statements made in the company’s financial statements are ………………….. and truthful.
14. I had experience of working to deadlines and working ………………….. pressure.
15. ………………. I do not have work experience in finance, I have experience in working in an office environment.

Section 7: Choose the correct word or phrase in the box to complete each of the following sentences. Each word or phrase is used ONCE only.

1. More than 3,000 local workers are …………… in the tourism industry.
2. His idea for a ………………… was a genius one, but he didn’t have enough money to make or produce it on his own.
3. The auditor ensures that all statements made in the company’s financial statements are …………….. and truthful.
4. I had experience of working to deadlines and working …………….. pressure.
5. ………………. I do not have work experience in finance, I have experience in working in an office environment.
6. Many European airlines have recently ………………. in American companies
7. One-off production is the activity of ………………. unique products.
8. He…………….the accounting course before he became an independent auditor.
9. He suggested ……………. a double railway tunnel.
10. Clara wanted to buy the coat, but it cost more than she could ……..
11. I sometimes take John’s coat instead of my own, because the two of them look so…………
12. Sometimes the role of internal and …………….. auditors can be confused.
13. It’s unwise to buy new shoes and sandals …………… first trying them on.
14. He is not the only well-qualified candidate …………. applied for this position.
15. We did an analysis of the way that government money has been ………… in the past.

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