tiếng anh chuyên ngành kế toán

soundless117

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Có anh ( chị) nào giỏi tiếng anh k? giúp em với, tuần sau phải thi tiếng anh rồi nhưng e k biết gì hết. Cô cho đề cương về ôn tập nhưng k biết làm? giúp e với nhé/...\
1. ……….belongs to natural disasters.
a. Hurricane b. earthquake c. flood d. all of them
2. We don’t have sufficient……….to build a completely new factory
a. cost b. ability c. money d. all of them
3. we’re going to raise more money by selling new…….to our existing expenses
a. stocks b. securities c. shares d. bonds
4. we had to raise…….in order to start the new business
a. initial capital b. funds c. investment d. people
5. we’re going to pay back some of our creditors, and reduce our……..
a. assets b. liabilities c. profits d. Expenses
6. i decided to buy a $10,000.........instead of shares, as it’s probably safer.
a. dividend b. company c. bond d. stock
7. Another term for profit is…………..
a. earnings b. net income c. a&b are right d. a&b are wrong
8. I think it is a good investment; it pays 8%....................
a. profits b. income interest d. salary
9. profits is the difference between revenue and…………………
a. costs b. expenses c. overhead d. turnover
10. if you don’t like taking risks, you should only…………………in very successful companies
a. invest b. investment c. deal d. dealing
11. A company’s retained earnings belong to its……………..
a. owners b. shareholders c. a&b are wrong d. a&b are right
12. As the company made such a big profit, I expected to get a higher……
a. income b. dividend c. interest d. salary
13. We……….our suppliers $100,000 for goods bought on credit
a. owe b. own c. buy d. pay
14. part of our profits goes to government in……………
a. investment b. tax c. bond d. share
15. A company offering financial services is called………………..
a. financial intermediary b. financial institution
c. financial business d. all of them
16. The money a company uses, raised by way of shares and bond is called……..
a. capital b. merger c. profit d. income
17. Money that is owned to other people or business is a………….
a. credit b. fund c. capital d. debt
18. in accounting, companies’ debts are usually called……………..
a. liabilities b. assets c. debtors d. credits
19. The money that a business uses to cover every expenses or has available for spending is called…………….
a. Working capital b. funds c. a&b are correct d. a&b are wrong
20. part of profits are paid to the government to……….government spending.
a. spend b. spending c. finance d. financing
21. the state of money falling in value is called……………
a. increase b. decrease c. depreciation d. inflation
22……………..provide pensions.
a. government b. insurance companies c. banks d. building societies
23. Interest on………….is lower than……………..
a. current account/ savings account b. savings account/current account
c. current account/deposit account d. savings account/deposit account
24. We can withdraw money from…………….with a cash card
a. cash dispenser b. cash machine c. ATM d. all of them
25. Gold and silver gradually…………….other commodity money in every country
a. replaced b. restructured c. changed d. purchased
26. An accounting system that consists of……………….to keep track of business transactions
a. methods b. procedures c. facilities d. all of them
27. Auditing is a review and an evaluation of…………by a second set of accountants
a. financial records b. financial record c. finance records d. records
28. The company’s worth minus its debts to external creditor is called………….
a. liabilities b. capital c. assets d. Net assets
29. Which term refers to ability of a company to earn cash ?
a. cash received b. cash flow c. payment made d. cash made
30. The same meaning as “reputation” is………………
a. fame b. famous c. well-known d. popular
31. A building society paid higher interest than…………..at the bank
a. current account b. saving account c. loss & profit account d. all of them
32. The government wants people to save more in order…………for their retirement
a. providing b. provision c. to provide d. provides
33. companies pay their…………a regular dividend
a. shareholders b. owners c. stock holders d. all are correct
34. An internal auditor normally look for……
a. departures b. completeness c. exactness d. reliability
35. all the money a person earns as payment is the………………
a. profits b. income c. asset d. all of them
36. All the money s person has to spend is the…………..
a. outgoings b. income c. profits d. none of them
37. A financial plan showing the earning and spending of s person or an organization is call is……………
a. money b. capital c. budget d. stock
38. An account in debits means:
a. credits is larger than debits
b. debits is larger than credits
c. debits is the same as credits
d. none of them are correct
39. making a note of a double entry means:
a. to credit an account
b. to debit an account
c. both a & b in one account with the same amount
d. both a & b in two account with the same amount
40. companies pay their…………..a regular dividend
a. shareholders b. owners c. stock holders d. all are correct
41. companies generally use a bank to underwrite the…………
a. purchase b. sale c. issue d. borrow
42. company profits are generally divided into three ways:…………
a. to finance further growth b. to repay debts
c. to allow for further losses d. none of them
43. The money and stocks of goods held by a company which are used to produce more goods and to continue trading is called………….
a. cash received b. working capital
c. assets d. net assets
 
Ðề: tiếng anh chuyên ngành kế toán

1. ……….belongs to natural disasters.
a. Hurricane b. earthquake c. flood d. all of them
2. We don’t have sufficient……….to build a completely new factory
a. cost b. ability c. money d. all of them
3. we’re going to raise more money by selling new…….to our existing expenses
a. stocks b. securities c. shares d. bonds
4. we had to raise…….in order to start the new business
a. initial capital b. funds c. investment d. people
5. we’re going to pay back some of our creditors, and reduce our……..
a. assets b. liabilities c. profits d. Expenses
6. i decided to buy a $10,000.........instead of shares, as it’s probably safer.
a. dividend b. company c. bond d. stock
7. Another term for profit is…………..
a. earnings b. net income c. a&b are right d. a&b are wrong
8. I think it is a good investment; it pays 8%....................
a. profits b. income interest d. salary
9. profits is the difference between revenue and…………………
a. costs b. expenses c. overhead d. turnover
10. if you don’t like taking risks, you should only…………………in very successful companies
a. invest b. investment c. deal d. dealing
11. A company’s retained earnings belong to its……………..
a. owners b. shareholders c. a&b are wrong d. a&b are right
12. As the company made such a big profit, I expected to get a higher……
a. income b. dividend c. interest d. salary
13. We……….our suppliers $100,000 for goods bought on credit
a. owe b. own c. buy d. pay
14. part of our profits goes to government in……………
a. investment b. tax c. bond d. share
15. A company offering financial services is called………………..
a. financial intermediary b. financial institution
c. financial business d. all of them
16. The money a company uses, raised by way of shares and bond is called……..
a. capital b. merger c. profit d. income
17. Money that is owned to other people or business is a………….
a. credit b. fund c. capital d. debt
18. in accounting, companies’ debts are usually called……………..
a. liabilities b. assets c. debtors d. credits
19. The money that a business uses to cover every expenses or has available for spending is called…………….
a. Working capital b. funds c. a&b are correct d. a&b are wrong
20. part of profits are paid to the government to……….government spending.
a. spend b. spending c. finance d. financing
21. the state of money falling in value is called……………
a. increase b. decrease c. depreciation d. inflation
22……………..provide pensions.
a. government b. insurance companies c. banks d. building societies
23. Interest on………….is lower than……………..
a. current account/ savings account b. savings account/current account
c. current account/deposit account d. savings account/deposit account
24. We can withdraw money from…………….with a cash card
a. cash dispenser b. cash machine c. ATM d. all of them
25. Gold and silver gradually…………….other commodity money in every country
a. replaced b. restructured c. changed d. purchased
26. An accounting system that consists of……………….to keep track of business transactions
a. methods b. procedures c. facilities d. all of them
27. Auditing is a review and an evaluation of…………by a second set of accountants
a. financial records b. financial record c. finance records d. records
28. The company’s worth minus its debts to external creditor is called………….
a. liabilities b. capital c. assets d. Net assets
29. Which term refers to ability of a company to earn cash ?
a. cash received b. cash flow c. payment made d. cash made
30. The same meaning as “reputation” is………………
a. fame b. famous c. well-known d. popular
31. A building society paid higher interest than…………..at the bank
a. current account b. saving account c. loss & profit account d. all of them
32. The government wants people to save more in order…………for their retirement
a. providing b. provision c. to provide d. provides
33. companies pay their…………a regular dividend
a. shareholders b. owners c. stock holders d. all are correct
34. An internal auditor normally look for……
a. departures b. completeness c. exactness d. reliability
35. all the money a person earns as payment is the………………
a. profits b. income c. asset d. all of them
36. All the money s person has to spend is the…………..
a. outgoings b. income c. profits d. none of them
37. A financial plan showing the earning and spending of s person or an organization is call is……………
a. money b. capital c. budget d. stock
38. An account in debits means:
a. credits is larger than debits
b. debits is larger than credits
c. debits is the same as credits
d. none of them are correct
39. making a note of a double entry means:
a. to credit an account
b. to debit an account
c. both a & b in one account with the same amount
d. both a & b in two account with the same amount
40. companies pay their…………..a regular dividend
a. shareholders b. owners c. stock holders d. all are correct
41. companies generally use a bank to underwrite the…………
a. purchase b. sale c. issue d. borrow
42. company profits are generally divided into three ways:…………
a. to finance further growth b. to repay debts
c. to allow for further losses d. all of them
43. The money and stocks of goods held by a company which are used to produce more goods and to continue trading is called………….
a. cash received b. working capital
c. assets d. net assets
Theo tui thì đáp án như thế này, bà con cho ý kiến khác với. :danghi:
 
Ðề: tiếng anh chuyên ngành kế toán

Mình nghĩ câu 35 đấp án là B
35. all the money a person earns as payment is the………………
a. profits b. income c. asset d. all of them

Câu 42 D khác với kết quả bạn đưa ra.
42. company profits are generally divided into three ways:…………
a. to finance further growth b. to repay debts
c. to allow for further losses d. none of them
 
Sửa lần cuối:
Re: Ðề: tiếng anh chuyên ngành kế toán

bạn chắc chắn mấy câu khác đúng hết chứ?
 
Re: Ðề: tiếng anh chuyên ngành kế toán

câu 18 đáp án là a_liabilities (đây là khoản nợ của dn mà)
câu 25_a (ở tất cả các qg, vàng và bạc dần thay thế các loại hóa tệ khác)
câu 29_d (đáp án a là tiền mặt đã thu vào rồi còn câu hỏi là về khả năng thu tiền mặt mà)
câu 30_a (vì reputation lad danh từ nên k chọn famous_ là tính từ đc)
câu 34_d (kiểm toán chỉ có chức năng xác định độ tin cậy của thông tin thôi, k thể xác minh tính chính xác đc)
câu 35_b
câu 42 thì đy với Duongtutim, đáp án là d_all of them
 
Ðề: tiếng anh chuyên ngành kế toán

bạn có thể giải thích dùm mình vì sao bạn chọn những câu này không ?

3. We’re going to raise more money by selling new…….to our existing expenses
a. stocks b. securities c. shares d. bonds

16. The money a company uses, raised by way of shares and bond is called……..
a. capital b. merger c. profit d. Income



Có một số đáp án tôi làm khác bạn
5. We’re going to pay back some of our creditors, and reduce our…………..
a. assets b. liabilities c. profits d. expenses
­ Creditor (n) người cho vay, chủ nợ
­ To reduce (v) giảm
­ Liabilities (n) tiền nợ
­ Asset (n) tài sản
­ Profit (n) lợi nhuận

7. Another term for profit is…………..
a. earnings b. net income c. a&b are right d. a&b are wrong
­ net income : thu nhập ròng
=> câu a sai vì earnings là số nhiều mà động từ chia là “is”
11. A company’s retained earnings belong to its……………..
a. owners b. shareholders c. a&b are wrong d. a&b are right
­ to retain (v) giữ lại
­ shareholders (n) người có cổ phần, cổ đông
­ owner (n) chủ

12. As the company made such a big profit, I expected to get a higher……............
a. income b. dividend c. interest d. salary

13. We……….our suppliers $100,000 for goods bought on credit
a. owe b. own c. buy d. Pay
Translation: Mua hàng hóa ghi có nợ khách hàng 100,000
­ To owe for... nợ
­ Supplier (n) nhà cung cấp
­ Buy => bought
­ Credit => on credit : ghi có
 
Ðề: tiếng anh chuyên ngành kế toán

1. ……….belongs to natural disasters.
a. Hurricane b. earthquake c. flood
d. all of them
­ Hurricane (n) bão
­ Earthquake (n) động đất
­ Flood (n) lũ lụt
­ Disasters (n) thảm họa
2. We don’t have sufficient ………. to build a completely new factory
a. cost
b. ability c. money d. all of them
­ Sufficient (a) có khả năng, đủ
3. We’re going to raise more money by selling new…….to our existing expenses
a. stocks b. securities c. shares d. bonds

­ Expenses (pl.n) công tác phí, phụ phí, chi phí
­ Stock (n) cổ phần
­ Share (n) cổ phiếu
­ Bond (n) trái phiếu, kỳ phiếu
4. We had to raise…….in order to start the new business
a. initial capital b. funds c. investment d. people
5. We’re going to pay back some of our creditors, and reduce our…………..
a. assets
b. liabilities c. profits d. expenses
­ Creditor (n) người cho vay, chủ nợ
­ To reduce (v) giảm
­ Liabilities (n) tiền nợ
­ Asset (n) tài sản
­ Profit (n) lợi nhuận
6. I decided to buy a $10,000.........instead of shares, as it’s probably safer.
a. dividend b. company
c. bond d. Stock
­ Dividend (n) cổ tức
7. Another term for profit is…………..
a. earnings
b. net income c. a&b are right d. a&b are wrong
­ net income : thu nhập ròng
=> câu a sai vì earnings là số nhiều mà động từ chia là “is”
8. I think it is a good investment; it pays 8%....................
a. profits b. income
c. interest d. salary
­ Interest (n) tiền lãi
9. Profits are the difference between revenue and…………………
a. costs b. expenses c. overhead d. Turnover
­ Revenue (n) thu nhập
­ Turnover (n) doanh thu
­ Overhead (n) chi phí quản lý chung
­ Expenses: 627
­ Cost: giá vốn hàng bán (632)
10. If you don’t like taking risks, you should only…………………in very successful companies
a. invest b. investment c. deal d. dealing
11. A company’s retained earnings belong to its……………..
a. owners b. shareholders c. a&b are wrong d. a&b are right
­ to retain (v) giữ lại
­ shareholders (n) người có cổ phần, cổ đông
­ owner (n) chủ
12. As the company made such a big profit, I expected to get a higher……............
a. income b. dividend c. interest
d. salary
13. We……….our suppliers $100,000 for goods bought on credit
a. owe b. own c. buy d. Pay
Translation: Mua hàng hóa ghi có nợ khách hàng 100,000
­ To owe for... nợ
­ Supplier (n) nhà cung cấp
­ Buy => bought
­ Credit => on credit : ghi có
14. Part of our profits goes to government in……………
a. investment
b. tax c. bond d. Share
Translation: Một phần lợi nhuận đóng thuế cho chính phủ
15. A company offering financial services is called………………..
a. financial intermediary b. financial institution
c. financial business
d. all of them
­ Financial institution : định chế tài chính
­ Financial intermediary : định chế tài chính trung gian
­ to offer (v) cung cấp
16. The money a company uses, raised by way of shares and bond is called……..
a. capital b. merger c. profit
d. Income
­ Merger (n) liên doanh, liên kết
­ Capital (n) vốn
17. Money that is owned to other people or business is a………….
a. credit b. fund c. capital
d. debt
18. In accounting, companies’ debts are usually called……………..
a. liabilities b. assets c. debtors d. credits
­ Debt (n) nợ
­ Debtor (n) người mắc nợ
­ Liabilities (n) khoản phải trả, tiền nợ
19. The money that a business uses to cover every expenses or has available for spending is called…………….
a. working capital
b. funds c. a&b are correct d. a&b are wrong
­ To cover (v) bù thêm (phần lỗ )
=> cover expenses : bù chi phí
20. Part of profits are paid to the government to……….government spending.
a. spend b. spending
c. finance d. Financing
­ to finance (v) cấp kinh phí, cấp tiền
21. The state of money falling in value is called……………
a. increase b. decrease c. depreciation
d. Inflation
­ To increase (v) tăng # decrease (v) giảm
­ Depreciation (n) sự khấu trừ, khấu hao
­ Inflation (n) lạm phát
22……………..provide pensions.
a. government b. insurance companies
c. banks d. building societies
­ pensions (n) tiền trợ cấp, tiền lương hưu
­ government (n) chính phủ, nhà nước
­ building societies (n) hiệp hội nhà ở
23. Interest on………….is lower than……………..
a. current account/ savings account b. savings account/current account
c. current account/deposit account d. savings account/deposit account
­ Deposit account (n) tài khoản tiền gửi có kỳ hạn, tài khoản tiền gửi tiết kiệm ngân hàng
­ Current account (n) Tài khoản vãng lai
­ Savings account (n) tài khoản tiết kiệm (bất cứ tài khoản nào có lãi)
­ Interest (n) lãi suất
24. We can withdraw money from…………….with a cash card
a. cash dispenser b. cash machine c. ATM
d. all of them
­ cash dispenser = cash machine = ATM (Automatic Teller Machine)
25. Gold and silver gradually…………….other commodity money in every country
a. replaced b. restructured c. changed d. purchased
­ gradually (adv) dần dần, từ từ
­ commodity (n) mặt hàng sản phẩm trao đổi thương mại
=> commodity money (n) tệ hóa, tiền tệ hàng hóa
­ to restructure (v) cơ cấu lại, sắp xếp lại
 
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