Đề thi tiếng anh chuyên ngành

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ĐỀ 1
I . Choose the best option for each question:
1. Government-placed restrictions on trade between nations are ………….
A. Subsidies B. Tariff C. Quota D. Trade barrier
2. The practice of selling foreign imports in the domestic economy at prices lower
than the actual cost of production is called ………….
A. Dumping B. Competing C. Challenging D. Restricting
3. The price of imported good is added with ………….
A. Tariff B. Taxes C. Quotas D. Non-tariffs
4. …………. is a good period for sellers, when prices are rising quickly.
A. Price boom B. Price cut C. Price hike D. Price leader
5. ………… is contributed by shareholders who put up money and hold shares in the
company.
A. Capital B. Share capital C. Loan capital D. Leverage
6. ………... calculates how much tax an individual or a company should pay – or
trying to reduce this figure.
A. Financial accounting B. Auditing
C. Tax accounting D. Management accounting
7. ………… is one of the major financial statements used by accountants and
business owners.
A. The income statement B. The ledger
C. The journal D. The accounting balance sheet
8. …………. reviews accounting and financial transactions to determine if
commitments, authorization, receipt, and disbursement of funds are properly and
accurately recorded and reported.
A. Operational audit B. Financial audit
C. Compliance audit D. Information systems audit
9. ………….. is a statistical record of all the economic transactions between residents
of the reporting country and residents of the rest of the world during a given time
period.
A. The balance of trade B. Barter or counter-trade
C. Merchandise trade D. The balance of payments
10. Most good systems will provide accounting controls against errors, as well as a
division of duties to reduce the possibility of ………….
A. Appropriations B. Misappropriation
C. Disappropriations D. Misappropriations
Copyright to Trang Huyen

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II. Read the following passage and mark the letter A, B, C, or D on your answer sheet
to indicate the correct answer to each of the questions:
The World Trade Organization (WTO) has 150 member countries. They are looking to
improve trade. Trade means the buying and selling goods. The WTO provides a place
where these countries can talk about what they need. The goal of the WTO is to make
trade grow by removing legal barriers between countries.
The WTO helps trade in several ways. First, it asks countries to treat each other equally.
They should not give special trade deals to one country and not to another. Also, these
countries should not try to stop foreign products from any one country. The idea is that
goods and services should be able to cross borders easily. A second way to improve trade
is to lower tariffs. These are special taxes for things bought and sold. A third way to
strengthen trade is to make sure that the rules will stay the same. In order for people to
invest their money, they need to feel secure for the future. A fourth way is to allow
greater competitions between countries. The central belief is that competitions make for a
stronger economy. The last way to improve trade is to help countries that are poor. The
need help coming up to the level of modem countries. They can be helped by allowing
them extra time to get their systems in order. They can be given priority in making deals
with other countries.
Free and easy trade is the WTO’s goal. It supports rich countries and helps poor ones get
ahead. It is one way of improving the lives of more people in the world. It asks countries
to make laws that help this process. Every year, more countries apply to be in the WTO.
They see membership as a good thing.
1. According to the passage, all of the following are true EXCEPT ______
A. WTO wants to make trade better.
B. Trade means the buying and selling of goods.
C. Poor countries are not given priority.
D. The WTO wants to improve trade by lowering taxes.
2. It can be inferred from the passage that_ ______

A. Few countries want to become a member of the WTO.
B. The WTO is a multi-national organization.
C. The WTO helps remove political barriers between countries.
D. The WTO’s goal is to trade with other organizations.

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3. The word “barriers” in paragraph 1 is closest in meaning to _______

A. Borders B. Bans C. Documents D. Obstacles
4. The word “tariffs” in paragraph 2 is closest in meaning to______

A. Expenses B. Incomes C. Goods D. Taxes
5. Which of the following does NOT support the idea that the WTO provides a way
for countries to improve trade?
A. Countries should allow goods and services to cross borders easily.
B. Countries should be fair to one another and help poor members.
C. Countries should allow time to raise taxes.
D. Countries should lower tariffs and make investors feel secure.
III. Make up sentences

1. Corporate finance/ be/ broad term/ use/ collectively identify/ various financial
dealings/undertaken/ corporations.
➔ ...........................................................................................................................
.....................................................................................................................................
2. They/will/usually/secure/debt/fixed assets/business/and/of course/ interest/

must/pay/usually/link/bank rate.
➔ ...........................................................................................................................
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3. Marketing concept/ have to/ understand/ throughout/ company./ production

department/ as much /in/marketing department itself
➔ ...........................................................................................................................
.....................................................................................................................................
4. Principal/functions/financial/management/provide/correct/amount/working capital/
right/time/right/place/realize/ greatest/return/invertment.
➔ ...........................................................................................................................
.....................................................................................................................................
5. Price/still/remain/one/ the most/ important/ elements/ determine/ company/ market

share/ profitablility.
➔ ...........................................................................................................................
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IV. Answer the questions:

1. What are three common financial statements?
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2. What do internal auditors do?
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V. Match the terms with the definition:

A. A situation in which the value of goods a country
1. Venture capital
imports is greaer than the value of goods it exports
B. The actions of government to help its country’s trade or
2. Trade deficit industry by imposing tax on goods bought from other
countries
3. Financial C. Selling on a foreign market at a price below the cost of
Acounting production
D.A mathematical relation between one quantity and
4. Dumping
another
E. Money that is invested or is available for investment in a
5. Exchange rate
new company, especially one that invloves risk
F. The ratio at which a unit of the currency of one country
6. Cost accouting
can be exchanged for that of another country
G. A type of accounting that deals with providing financial
7. Deviation reports about a company’s profits, debts, cash flow so that
investors, banks can measure the company’s performance
H.A limit on the amounts of goods which can be imported
8. Protectionism
or exported or limitation on the quantity
I. The process in which all the costs of a business activity or
9. Quota production process are examined in order to help managers
decide how to make profits or save money

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K.The act of moving away form what is normail or

10.Ratio acceptable, a difference from what is excepted or
acceptable.
VI . Translate into Vietnamese:

1. One of the core functions of responsible corporate finance is to make wise use of the
financial resources available to the company.
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2. A financial leverage ratio provides information on the degree of a company’s fixed

financing obligations and ít ability to satisfy these financing obligations.
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3. A business should use as many internal controls as are consistent with efficent
operation.
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VII . Translate into English:

1. Kiểm toán là một chức năng kế toán mà liên quan đến việc xem xét và đánh giá lại báo
cáo tài chính.
-> ..................................................................................................................................
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2. Thông tin kế toán tài chính cũng được sử dụng với nhiều mục đích khác nhau mà
thường được gọi là “ mục đích chung” thông tin kế toán.
-> ..................................................................................................................................
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3. Trợ cấp là một công cụ khác trong những rào cản thương mại phổ biến, và thường
được thiết lập để bảo vệ các ngành công nghiệp trong nước.
-> ..................................................................................................................................
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KEY
I . Choose the best option for each question:
1. D 2. A 3. B 4. A 5. B 6. C 7. D 8. B 9. D 10. D
II. Read the following passage and mark the letter A, B, C, or D on your answer sheet
to indicate the correct answer to each of the questions:
1. C 2. B 3.D 4.D 5. C
III. Make up sentences:

1. Corporate finance is a broad term that is used to collectively identify the various
financial dealings undertaken by a corporation.
2. They will usually secure their debt over the fixed assets of the business and of
course,intersest must be paid, usually linked to bank base rate.
3. The marketing concept has to understood throughout the company, in the production
department as much in the marketing department itself.
4. One of the functions of financial management is to provide the correct amount of
working capital at the right time and in the right place to realize the greatest return on
investment.
5 Price still remains one of the most important elements determining company market
share and profitability.
IV. Answer the questions:

1.What are three common financial statements?
- Three common financial statements are the balance sheet, the income statement and the
statement of
changes in financial position (the cash flow statement).
+ The balance sheet shows the company’s financial situation on a particular date. It lists
the company’s
assets, its liabilities and shareholder’s funds.
+ The income statement show earnings and expenditures. It usually gives figures for total
sales or tunover
and cost and overhead.
+ The cash slow statements show the flow cash in and out of the business between
balance sheet date.

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2. What do internal auditors do?

- They:
+ continously review operating procedures and finacial records.
+ report to management on the current state of the company’s fiscal affairs.
+ also make suggestions to management for improvements in the standard operating
procedures.
+ check the accounting records in the regard to completeness and accuracy.
+ making sure that irregularities are corrected.
+ seek to ensure that the various departments of the company follows the policies and
proccedures established by management.
V. Match the terms with the definition:

1.E 2.A 3.G 4.C 5.F 6.I 7.K 8.B 9.H 10.D
VI . Translate into Vietnamese:

1. Một trong chức năng cơ bản của trách nhiệm tài chính doanh nghiệp là để sử dụng 1
cách khôn khéo nguồn lực tài chính có sẵn của công ty.
2. Hệ số đòn bẩy tài chính cung cấp thông tin về mức độ nghĩa vụ nợ tài chính cố định
của một doanh nghiệp và khả năng đáp ứng nghĩa vụ này.
3. Một doanh nghiệp hệ thống kiểm soát nội bộ vì nó phù hợp với hoạt động có hiệu quả.
VII . Translate into English:

1. Auditing is an accounting function that involves the review and evaluation of financial
records.
2. Financial accounting information also is used for so many different purposes that is
often is called “ general purpose “ accounting information.
3. Subsidies are another of the common trade barriers , and are often placed to protect
domestic industries.

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ĐỀ 2
I. Choose the best answer:

1. All nation use some kinds of trade barriers for their own……….
A. Interest B. Purposes C. Benefits D. Profits
2……..is an accounting function that involves the review and evaluation of finacial
records.
A. Auditing B. Auditor C. Audit D. Internal audit
3……..are used to prevent the import or export of anything with another country.
A. Subsidies B. Tariff C. Quotas D. Embargoes
4. Bookkeeping is a process of detailed ……….. of all the financial transactions of a
business.
A. Dicusses B. Recording C. Transferring D. Accounting
5. All information contained in this report is…………..and remains the property of the
company.
A. Evaluation B. Confidential C. Receivable D. Benefit
6. Consumers will get ……….of 8% off phone bills from May.
A. Price cut B. Price controls C. Price tag D. Price war
7…….. in a marketing mix includes such factors as distribution channels, locations of
points of sale, transport, inventory size, ect.
A. Product B. Price C. Place D. Promotion
8. A tariff increases the price of the item, raise ……….for the government and controls
consumption through market force.
A. Quota B. Absolute advantage C. Climate D. Revenue
9. The practice of selling foreign imports in the domestic economy at priceslower than the
actual cost of production is called………
A. Dumping B. Competing C. Challenging D. Restricting
10. What is the mean “sum of money owed to customers for goods or services purchased
on credit”?
A. Accounts receivable B. Liabilities
C. Turnover D. Accounts payable

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II. Read the paragraph and choose the best answer:

The foreign exchange market is the market in which participant are able to buy, sell,
exchange and speculate on currencies. Foreign exchange markets are made up of banks,
commercial companies, central banks investment management firms, hedge funds, and
retail forex brokers and investors. The forex market is considered the largest financial
market in the world.
The foreign exchange market-also called forex, FX, or currency market- trades
currencies. Aside from providing a floor for the buying selling, exchanging and
speculation of currencies, the forex market also enables currency conversion for
international trade and investments. The forex market has unique characteristics and
properties that make it an attractive market for investors who want to optimize their
profits.
The forex market has enticed retail currency traders from all over the world because of its
benefits. One of the benefits of trading currencies is it massive trading volume, which
covers the largest asset class globally. This means that currency traders are provided with
high liquidity.
In the forex market, as one major forex market closes, one in another part of the world
opens. Unlike stocks, the forex market operates 24 hours daily except on weekends.
Traders find this as one of the most compelling reasons to choose forex, since it provides
convenient opportunities for those who are in school or work during regular work days
and hours.
1. What is the foreign exchange market?

A. The foreign exchange market is the market in which participants are able to buy,
sell, exchange and speculate on currencies.
B. The foreign exchange market is a global decentralized market
C. A&B
D. The foreign exchange market is not over-the-counter market
2. What do the participants in the foreign exchange market include?
A. Banks and commercial companies
B. Central bank, retail forex brokers and investors
C. Investment management firms and hedge funds
D. All of the above
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3. When does the foreign exchange market operates?

A. 24 hours daily
B. 8 hours daily
C. The last day of the month
D. 24 hours daily except on weekends
4. According to you, where is the largest foreign exchange market?

A. New York
B. London
C. Paris
D. Shanghai
5. What are the benefits of foreign exchange market?

A. Increasing
B. Fast transaction
C. Participants always make a profit
D. A&C
III. Make up complete sentences using the words or phrases given.

1. Accounts/ use/ describe/ finance/ position/ entity’s financial resources and
obligations/ one point in time
………………………………………………………………………………….
………………………………………………………………………………….
2. Price / still/ remain/ one/ of/ important/ element/ determine/ company/ market
share/ profitability
………………………………………………………………………………….
………………………………………………………………………………….
3. Small companies / price/ often / set/ top management / rather/ marketing /

sales department.
………………………………………………………………………….………
………………………………………………………………………………….

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4. Amount/ money/ go/ in/ out/ country / refer/ balance/ pay .

………………………………………………………………………….………
………………………………………………………………………………….
5. There / two/ form / import tariffs/ specific/ ad valorem.

………………………………………………………………………….………
………………………………………………………………………………….
IV. Match the words with their definitions

1. market a. when competing companies reduce prices in response to
segmentation each other.
2. price war b. discuss prices, conditions to reach a satisfactory agreement
3. financial c. trade restrictions to benefit domestic producers
accounting
4. Protectionism d. someone who contacts existing and potential customers, and
tries to persuade them to buy goods or services.
5.bargain e. diving a market to distinct groups of buyers who have
different requirements or buying habits.
6. Free market f. an accounting function that involves the review and
evaluation of financial records
7. sales g. keeping financial records and preparing financial statements
representative
8.inventory h. without government restrictions regulating trade
9. product concept i. the amount or value of a firm’s current assets that consist of
raw material, work in progress, and finishes goods
10.auditing k. an idea for a new product, which is tested with target
consumers before the actual product is developed.

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V. Answer questions
1. What does the term “ corporate finance” refer to?
…………………………………………………………………………….
…………………………………………………………………………….
…………………………………………………………………………….
2. How might underdeveloped countries benefit from international trade?
…………………………………………………………………………….
…………………………………………………………………………….
…………………………………………………………………………….
VI. E-V translation

1. Many companies do not handle pricing well. The common mistakes are: pricing
is too cost oriented, price is not revised often enough capitalize on market
changes, price is set independently of the rest of the marketing mix rather than as
an intrinsic element of market-positioning strategy, and price is not varied
enough for different product items and market segments.
...........................................................................................................................
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2. Although tax information important for a company's successful operation and is

related to financial and management accounting information, it results from a
different system and complies with specialized legal requirements that relate to a
company's responsibility to pay appropriate amount of taxes.
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
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3. Sources of funds include trading profits, depreciation provisions, sales of assets,

borrowing, and the issuing of share.
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VII. V-E translation

1. Thông tin kế toán tài chính được thiết kế chủ yếu để hỗ trợ các nhà đầu tư và các
chủ nợ quyết định nơi đặt các nguồn lực đầu tư khan hiếm của họ.
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2. Nếu chi phí vận chuyển tăng, hoặc tỷ giá hối đoái thay đổi, thì việc sản xuất sản
phẩm ở nước tiếp thị có thể trở nên rẻ hơn, đặc biệt nếu có liên quan đến lượng
lớn hàng xuất khẩu.
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3. Mặc dù các rào cản thương mại có thể có lợi cho nền kinh tế trong nước nói
chung, nhưng các rào cản này có xu hướng có lợi nhất, và do đó thường được các
doanh nghiệp trong nước thúc đẩy khi đối mặt với sự cạnh tranh từ hàng nhập
khẩu nước ngoài.
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ANSWERS:
I.
1-C 2-A 3-D 4-B 5-B
6-A 7-C 8-D 9-A 10-A
II. - Dịch bài:
Thị trường ngoại hối là thị trường mà người tham gia có thể mua, bán, trao đổi
và đầu cơ về tiền tệ. Thị trường ngoại hối bao gồm các ngân hàng, công ty
thương mại, công ty quản lý đầu tư của ngân hàng trung ương, quỹ đầu cơ,
nhà môi giới ngoại hối bán lẻ và nhà đầu tư. Thị trường ngoại hối được coi là
thị trường tài chính lớn nhất trên thế giới.
Thị trường ngoại hối - còn được gọi là forex, FX, hoặc thị trường tiền tệ - giao
dịch tiền tệ. Ngoài việc cung cấp một sàn giao dịch mua bán, trao đổi và đầu
cơ tiền tệ, thị trường ngoại hối còn cho phép chuyển đổi tiền tệ cho thương
mại và đầu tư quốc tế. Thị trường ngoại hối có những đặc điểm và tính chất

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độc đáo khiến nó trở thành thị trường hấp dẫn cho các nhà đầu tư muốn tối ưu
hóa lợi nhuận của họ.
Thị trường ngoại hối đã thu hút các nhà giao dịch tiền tệ bán lẻ từ khắp nơi
trên thế giới vì những lợi ích của nó. Một trong những lợi ích của việc giao
dịch tiền tệ là khối lượng giao dịch khổng lồ, bao gồm loại tài sản lớn nhất
trên toàn cầu. Điều này có nghĩa là các nhà giao dịch tiền tệ được cung cấp
tính thanh khoản cao.
Trong thị trường ngoại hối, khi một thị trường ngoại hối lớn đóng cửa, thì một
thị trường ngoại hối khác của thế giới sẽ mở ra. Không giống như chứng
khoán, thị trường ngoại hối hoạt động 24 giờ hàng ngày trừ những ngày cuối
tuần. Các nhà giao dịch nhận thấy đây là một trong những lý do thuyết phục
nhất để chọn forex, vì nó mang lại cơ hội thuận tiện cho những ai đang đi học
hoặc đi làm trong những ngày và giờ làm việc bình thường
1-A 2-D 3-D 4-B 5-A
III.
1. Accountants use the tern finance position to describe an entity’s financial
resources and obligations at one point in time
2. Price still remain one of the most important elements determining company
market share and profitability
3. Small companies , price are often set by top management rather than by the
marketing or sales department
4. The amount of money that goes in and out of a country is refereed to as
the balance of payments
5. There are two form of import tariffs specific and ad valorem
IV.
1-e 2-a 3-g 4-c 5-b 6-h 7-d 8-i 9-k 10-f
V.
1. Corporate finance is a broad term that is used to collectively identify the
various financial dealings undertaken by a corporation.
2. International trade enables underdeveloped countries to produce more of
those goods in which they enjoy greater comparative advantage.

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VI.
1. Many companies do not handle pricing well. The common mistakes are: pricing
is too cost oriented, price is not revised often enoug capitalize on market
changes, price is set independently of the rest of the marketing mix rather than
as an intrinsic element of market-positioning strategy, and price is not varied
enough for different product items and market segments.
 Nhiều công ty không xử lý tốt việc định giá. Những sai lầm phổ biến là: định
giá quá theo định hướng chi phí, giá không được sửa đổi thường xuyên tận
dụng những thay đổi của thị trường, giá được đặt độc lập với phần còn lại
của marketing mix hơn là một yếu tô nội tại của chiến lược định vị thị trường
và giá cả không đủ đa dạng cho các mặt hàng khác nhau và phân khúc thị
trường khác nhau.
2. Although tax information important for a company's successful operation and is

related to financial and management accounting information, it results from a
different system and complies with specialized legal requirements that relate to
a company's responsibility to pay appropriate amount of taxes.
 Mặc dù thông tin thuế quan trọng đối với hoạt động thành công của một công
ty và có liên quan đến thông tin kế toán quản lý và tài chính, nhưng thông tin
này là kết quả của một hệ thống khác và tuân thủ các yêu cầu pháp lý chuyên
biệt liên quan đến trách nhiệm nộp thuế thích hợp của công ty.
3. Sources of funds include trading profits, depreciation provisions, sales of assets,

borrowing, and the issuing of share.
 Các nguồn của quỹ bao gồm lợi nhuận kinh doanh, dự phòng giảm giá,
doanh thu từ thanh lý tài sản cố định, vay nợ và phát hành cổ phiếu
VII.
1. Thông tin kế toán tài chính được thiết kế chủ yếu để hỗ trợ các nhà đầu tư và
các chủ nợ quyết định nơi đặt các nguồn lực đầu tư khan hiếm của họ.
 Financial accounting information is designed primarily to assist investors
and creditors in deciding where to place their scarce investment resources.
2. Nếu chi phí vận chuyển tăng, hoặc tỷ giá hối đoái thay đổi, thì việc sản xuất sản
phẩm ở nước tiếp thị có thể trở nên rẻ hơn, đặc biệt nếu có liên quan đến lượng
lớn hàng xuất khẩu.

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 If transportation costs increase or currency exchange rates change, it may

become cheaper to produce the product in the marketing country, especially
if large amounts of exports are involved.
3. Mặc dù các rào cản thương mại có thể có lợi cho nền kinh tế trong nước nói
chung, nhưng các rào cản này có xu hướng có lợi nhất, và do đó thường được
các doanh nghiệp trong nước thúc đẩy khi đối mặt với sự cạnh tranh từ hàng
nhập khẩu nước ngoài.
 While trade barriers can be beneficial to the aggregate domestic economy
they tend to be most beneficial, and thus most commonly promoted by
domestic firms facing competition from foreign imports.

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ĐỀ 3
I. Choose the best answer.
1. If a company gains a listing on the …, this will provide the long-term opportunity
of raising capital by issuing fresh shares.
A. Owner’s capital
B. Venture capital
C. Unlisted security market
D. Stock Exchange
2. The best-known classification of these elements is the “4P”: …, place, promotion

and price.
A. Product
B. Producer
C. Production
D. Produce
3. Every company has to prepare … to hand in the tax authority.

A. tax report
B. tax return
C. tax refund
D. tax avoidance
4. What is NOT one of six aspects of operating performance and financial condition
we can evaluate from financial ratios?
A. A shareholder ratio
B. An activity ratio
C. A profitable ratio
D. A turnover ratio
5. Even those companies that do not … an internal audit need to maintain a system of
internal control
A. conduct
B. control
C. guide
D. manage

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6. In order to import and export products, there needs to be a system of international

monetary … .
A. change
B. exchange
C. changeability
D. exchangeable
7. A country with a … account surplus, for example, can use the extra money to
invest abroad, or it can put it in its cookie jar of foreign currency reserves.
A. existing
B. current
C. payment
D. present
8. The narrowest measure of a country's trade, the merchandise trade balance, looks
only at "…" goods such as videocassette recorders, wine, and motorcycles.
A. visible
B. invisible
C. invincible
D. unsighted
9. … can be beneficial to the aggregate domestic economy they tend to be most

beneficial, and thus most commonly promoted by domestic firms facing competition
from foreign imports.
A. Trade barriers
B. Trade surpluses
C. Trade deficits
D. Balance of payments
10.The widest measure of a country's trade is called its ….

A. merchandise trade balance
B. the current account
C. balance of payments

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II. Read the paragraph below and answer the questions.
Just like any business, a country has to keep track of its inflow and outflow of goods,
services, and payments. At the end of any given period, each country has to look at its
"bottom line" and add up its international trade and investments in one way or another.
The narrowest measure of a country's trade, the merchandise trade balance, looks only
at "visible" goods such as videocassette recorders, wine, and motorcycles. Trade in
visible goods is commonly referred to as the trade balance even though it includes
only those tangible goods that can actually be loaded on a ship, airplane, or whatever
means of transport to move goods from one country to another.
The current account is a better measure of trade, because it includes a country’s

exports and imports of services, in addition to its visible trade. It may not be obvious,
but many countries make a lot of money exporting "invisibles" such as banking,
accounting, and tourism. A tourist abroad, for example, "buys" hotel and restaurant
services in the same way as a consumer at home would buy an imported appliance.
Movies and banking services have to be paid for just like bags of rice.
The current account tells us which countries have been profitable traders, running a
current account surplus with money in the bank at the end of the year, and which tries
have been unprofitable traders, having imported more than they've exported, running a
current account deficit, or spending more than they're earned.
Question:
1. What is ‘bottom line’ in the first paragraph refer to?
…………………………………………………………………………
…………………………………………………………………………
…………………………………………………………………………
2. What is the narrowest measure of a country’s trade?

…………………………………………………………………………
…………………………………………………………………………
…………………………………………………………………………

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3. What does the merchandise trade balance look at?

…………………………………………………………………………
…………………………………………………………………………
…………………………………………………………………………
4. Why is the current account a better measure of trade?

…………………………………………………………………………
…………………………………………………………………………
…………………………………………………………………………
5. What does the current account tell us?

…………………………………………………………………………
…………………………………………………………………………
…………………………………………………………………………
III. Use the suggested words to make complete sentences.

1. difference./ surpluses/ up/ balanced/ by/ up/ that/ Trade/ make/ deficits/ the/ and/
are/ payments/
…………………………………………………………………………
…………………………………………………………………………
…………………………………………………………………………
2. marketing./ now/ management/ marketing/ Most/ writers/ and/ distinguish/ selling/

between/ and/
…………………………………………………………………………
…………………………………………………………………………
…………………………………………………………………………
3. finance/ may/ many/ the/ company./ aspects/ the/ different/ take/ finance/ overall/
on/ as/ part/ of/ Corporate/ management/ of/ of/
…………………………………………………………………………
…………………………………………………………………………
…………………………………………………………………………

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4. equity/The/ capital./ of/ is/ first/ owner’s/ form/

…………………………………………………………………………
…………………………………………………………………………
5. maintain/ need/ if/ to/ profit./ they/ a/ out/ find/ financial/ records/ in order to/ are/
businesses/ making/ All/
…………………………………………………………………………
…………………………………………………………………………
…………………………………………………………………………
IV. Answer the questions.

1. What are six aspects of operating performance and financial condition we can
evaluate from financial ratio?
…………………………………………………………………………
…………………………………………………………………………
…………………………………………………………………………
…………………………………………………………………………
…………………………………………………………………………
2. What do we need to understand and use accounting information in making

economic decisions?
…………………………………………………………………………
…………………………………………………………………………
…………………………………………………………………………
…………………………………………………………………………
…………………………………………………………………………

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V. Match
1. Auditor A. Excess of expenses over income or liabilities over assets or amount

by which expenditure is higher than income.
2. Deficit B. A relationship between two quantities, normally expressed as the
quotient of one divided by the other.
3. Surplus C. Debt paying ability.
4. Liquidity D. Extent to which generation of goods, services, and resources (such
as capital) exceeds their consumption.
5. Ratio E. A person who officially examines the business and financial records
of a company.
VI. Translate into Vietnamese

1. The annual report comprises the income statement, the balance sheet and the
statement of cash flows, as well as footnotes to these statements.
…………………………………………………………………………
…………………………………………………………………………
…………………………………………………………………………
2. Trade in visible goods is commonly referred to as the trade balance even though it
includes only those tangible goods that can actually be loaded on a ship, airplane, or
whatever means of transport to move goods from one country to another.
…………………………………………………………………………
…………………………………………………………………………
…………………………………………………………………………
3. While trade barriers can be beneficial to the aggregate domestic economy they
tend to be most beneficial, and thus most commonly promoted by domestic firms
facing competition from foreign imports.
…………………………………………………………………………
…………………………………………………………………………
…………………………………………………………………………
…………………………………………………………………………

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VII. Translate into English
1. Tuy nhiên, trong thời kì hiện đại, mặc dù là một công cụ mang tính tàn bạo nhất
trong các rào cản thương mại, nó thường không được xem như là một hành động cho
sự xâm lấn hoàn toàn, mặc dù một lời tuyên chiến thường đi kèm với một lệnh cấm
vận.
…………………………………………………………………………
…………………………………………………………………………
…………………………………………………………………………
…………………………………………………………………………
…………………………………………………………………………
2. Một quốc gia mà đang thâm hụt tài khoản vãng lai phải đi tìm những khoản cho
vay hoặc những khoản đầu tư ở các nước khác hoặc bắt buộc phải trích lập dự trữ để
trả cho các lượng nhập khẩu quá mức của mình.
3. Tỷ số tài chính là sự so sánh giữa một thông tin tài chính này và một thông tin tài
chính khác.
…………………………………………………………………………
…………………………………………………………………………
…………………………………………………………………………
…………………………………………………………………………
…………………………………………………………………………

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KEYS
I. Choose the best answer.

1.D 2.A 3.B 4.D 5.A 6.B 7.B 8.A 9.A 10.C
II. Read the paragraph below and answer the questions.

1. What is ‘bottom line’ in the first paragraph refer to?
“bottom line” is understood as the profit of the money that a business make profit
or make a loss.
2. What is the narrowest measure of a country’s trade?
The merchandise trade balance
3. What does the merchandise trade balance look at?
"visible" goods such as videocassette recorders, wine, and motorcycles.
4. Why is the current account a better measure of trade?
Because it includes a country’s exports and imports of services, in addition to its
visible trade.
5. What does the current account tell us?
The current account tells us which countries have been profitable traders, running a
current account surplus with money in the bank at the end of the year, and which
tries have been unprofitable traders, having imported more than they've exported,
running a current account deficit, or spending more than they're earned.
I. Use the suggested words to make complete sentences.

1. difference./ surpluses/ up/ balanced/ by/ up/ that/ Trade/ make/ deficits/ the/ and/
are/ payments/
Trade deficits and surpluses are balanced by payments that make up the difference.
(U30)
2. marketing./ now/ management/ marketing/ Most/ writers/ and/ distinguish/ selling/
between/ and/
Most management and marketing writers now distinguish between selling and
marketing. (U19)
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3. finance/ may/ many/ the/ company./ aspects/ the/ different/ take/ finance/ overall/
on/ as/ part/ of/ Corporate/ management/ of/ of/
Corporate finance may take on many different aspects as part of overall
management of the finance of the company. (U16)
4. equity/The/ capital./ of/ is/ first/ owner’s/ form/
The first form of equity is owner’s capital. (U17)
5. maintain/ need/ if/ to/ profit./ they/ a/ out/ find/ financial/ records/ in order to/ are/
businesses/ making/ All/
All businesses need to maintain financial records in order to find out if they are
making a profit. (U22)
II. Answer the questions.

1. What are six aspects of operating performance and financial condition we can
evaluate from financial ratio?
• A liquidity ratio provides information on a company’s ability to meet its short-
term, immediate obligations.
• A profitability ratio provides information on the amount of income from each
dollar of sales.
• An activity ratio relates information on a company’s ability to manage its
resources ( that is, its assets) efficiently.
• A financial leverage ratio provides information on the degree of a company’s
fixed financing obligations and its ability to satisfy these financing
obligations.
• A shareholder ratio describes the company’s financial condition in terms of
amounts per share of stock.
• A return on investment ratio provides information on the amount of profit,
relative to the assets employed to produce that profit.

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2. What do we need to understand and use accounting information in making economic

decisions?
To understand and use accounting information in making economic decisions, you
need to understand the following:
• The nature of economic activities that accounting information describes.
• The assumptions and measurement techniques involved in developing
accounting information.
• The information that is most relevant for making various types of decisions.
III. Match
1-E 2-A 3-D 4-C 5-B
IV. Translate into Vietnamese

1. The annual report comprises the income statement, the balance sheet and the
statement of cash flows, as well as footnotes to these statements.
Báo cáo tài chính thường niên bao gồm: báo cáo kết quả hoạt động kinh doanh,
bảng cân đối kế toán, lưu chuyển tiền tệ và thuyết minh báo cáo tài chính.
2. Trade in visible goods is commonly referred to as the trade balance even though it
includes only those tangible goods that can actually be loaded on a ship, airplane,
or whatever means of transport to move goods from one country to another.
Thương mại hàng hóa hữu hình thường được gọi là cán cân thương mại mặc dù nó
chỉ bao gồm những hàng hóa hữu hình thực sự có thể được xếp lên tàu, máy bay
hoặc bất kỳ phương tiện vận tải nào để chuyển hàng hóa từ nước này sang nước
khác.
3. While trade barriers can be beneficial to the aggregate domestic economy they tend
to be most beneficial, and thus most commonly promoted by domestic firms facing
competition from foreign imports.
Mặc dù các rào cản thương mại có thể có lợi cho nền kinh tế tổng hợp trong nước,
chúng có xu hướng có lợi nhất, và do đó thường được thúc đẩy phần lớn bởi các
doanh nghiệp trong nước những doanh nghiệp mà đang đối mặt với sự cạnh tranh
từ nhập khẩu nước ngoài.
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V. Translate into English

1. Tuy nhiên, trong thời kì hiện đại, mặc dù là một công cụ mang tính tàn bạo nhất
trong các rào cản thương mại, nó thường không được xem như là một hành động
cho sự xâm lấn hoàn toàn, mặc dù một lời tuyên chiến thường đi kèm với một lệnh
cấm vận.
In modern times, however, although the most brutal of the trade barriers, it is
usually not viewed as an act of outright aggression, although a declaration of war is
often accompanied by an embargo.
2. Một quốc gia mà đang thâm hụt tài khoản vãng lai phải đi tìm những khoản cho vay
hoặc những khoản đầu tư ở các nước khác hoặc bắt buộc phải trích lập dự trữ để
trả cho các lượng nhập khẩu quá mức của mình.
A country running a current account deficit has to look abroad for loans or
investments or be forced to dip into its own reserves to pay for its excessive
imports.
3. Tỷ số tài chính là sự so sánh giữa một thông tin tài chính này và một thông tin tài
chính khác.
A financial ratio is a comparson between one bit of financial information and
another.

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ĐỀ 4
I. Choose the correct answer (A,B,C and D)
1. What does corporate finance include?
A. Planning, raising, distributing and investing of finance
B. Planning, raising, investing and monitoring of finance
C. Raising, funding, investing and monitoring of finance
D. Planning, raising, funding and investing of finance
2. Which is one of the most common mistakes in setting the price in many
companies?
A. Pricing is partly cost oriented
B. Price is revised often enough to capitalize on market changes
C. Price is set independently of the rest of the marketing mix rather than as an
intrinsic element of market-positioning strategy
D. Price is varied enough forr different product items and market segments
3. What factors are included in promotion?
A. Advertising, discounts, sales promotion and personal selling
B. Product, place, promotion and price
C. Price, advertising, personal selling, publicty
D. Advertising, publicity, sales promotion and personal selling
4. For what purposes isn’t management acounting information used?
A. For setting the company’s overall goals
B. For evaluating the performance of departments and individuals
C. For deciding whether to introduce a new line of products
D. For assisting investors and cresitors in deciding where to place their scarce
investment resources
5. Which financial quantities does gearing show the relationship between?
A. Equity capital and short-term debt
B. Equity capital and long-term debt
C. Equity capital and total assets
D. Long-term debt and total assets
6. By construction, ratios can be classified into:
A. Coverage ratio, return ratio, turnover ratio and component percentage
B. Coverage ratio, profitability ratio, turnover ratio, component percentage
C. Liquidity ratio, return ratio, leverage ratio and component percentage
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D. Coverage ratio, return ratio, turnover ratio and leverage ratio

7. What weakness exists in the internal auditing system?
A. The internal auditors don’t often identify errors in their financial statements
B. The internal auditors can’t make suggestions to management for improvements
in the standard operating procedures
C. If a report is unfavorable, it may not be shown to the person in management
wwho can correct the problem
D. All three answers above are wrong
8. The sources of data being available for financial analysis is:
A. Financial statement data
B. Economic data such as the Gross Domestic Product and Consumer Price Index
C. Marrket data such as the market prices of securities off publicly traded
corporations
D. All of the above
9. What are includes in inventories of company?
A. Raw materials, production tools, working in progress and finished goods
B. Raw materials, working in progress and finished goods
C. Materials, merchandise, finished goods
D. Raw material, wworking in progress and products
10.The price of imported goods is added with:
A. Tariff
B. Taxes
C. Non-tariffs
D. Quotas
II. Reading the paragraph and choose the besst answer

The four Ps classification for developing an effective marketing strategy was first
introduced in 1960 by marketing professor and author E. Jerome McCarthy.1 Depending
on the industry and the target of the marketing plan, marketing managers may take
various approaches to each of the four Ps. Each element can be examined independently,
but in practice, they often are dependent on one another.
Product
This represents an item or service designed to satisfy customer needs and wants. To
effectively market a product or service, it's important to identify what differentiates it
30
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from competing products or services. It's also important to determine if other products or
services can be marketed in conjunction with it.
Price
The sale price of the product reflects what consumers are willing to pay for it. Marketing
professionals need to consider costs related to research and development, manufacturing,
marketing, and distribution—otherwise known as cost-based pricing. Pricing based
primarily on consumers' perceived quality or value is known as value-based pricing.
Placement
The type of product sold is important to consider when determining areas of distribution.
Basic consumer products, such as paper goods, often are readily available in many stores.
Premium consumer products, however, typically are available only in select stores.
Another consideration is whether to place a product in a physical store, online, or both.
Promotion
Joint marketing campaigns also are called a promotional mix. Activities might include
advertising, sales promotion, personal selling, and public relations. A key consideration
should be for the budget assigned to the marketing mix. Marketing professionals carefully
construct a message that often incorporates details from the other three Ps when trying to
reach their target audience. Determination of the best mediums to communicate the
message and decisions about the frequency of the communication also are important.
1. What is purpose of the four Ps classification?

A. To save costs on implementing marketing strategies
B. To develop an effective marketing strategy
C. To persuade customers to buy the company’s products
D. All of the above
2. Important task in marketing with the first P. Product in Marketing mixx is:
A. Improve product quanlity
B. Identify what differentiates it from competing products on services
C. Determine if other products or services can be marketed in conjunction with it
D. B&C
3. What should marketers consider when detemining the place element?
A. Areas of distribution
B. Whether to place a products in a physical store, online, or borth
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C. A&B
D. None of the above
4. Activities of promtion include
A. Setting price, advertising, personal selling, public relations
B. Advertising, sales promotion, personal selling, public relations
C. Advertising, discounts, sales promotion and personal selling
D. Advertising, researching market, sales promotion, personal selling
5. How do marketing professionals construct a message?
A. They often incorporates details from the other three Ps when trying to reach
their target audience.
B. Each element in marketing mix is set independentl
C. Determining best mediums to comminicate the message and decisions about the
frequency of the communication
D. A&C
III. Use the available words to write complee sentences

1. Trade barries/ any/ a number of / government-placed / restrictions / trade /
nations.
………………………………………………………………………………
………………………………………………………………………………
………………………………………………………………………………
2. In addition/ corporations / especially / larger ones / complex operations /

maintain / continous / internal / audit / accounting departments.
………………………………………………………………………………
………………………………………………………………………………
………………………………………………………………………………
3. Financial analysis / selection / evaluation / interpretation / financial data /

pertinent information / assist / investment / financial decision-making.
………………………………………………………………………………
………………………………………………………………………………
………………………………………………………………………………

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4. Price / only element / marketing mix / produce / revenue / other/ elements /

costs.
………………………………………………………………………………
………………………………………………………………………………
………………………………………………………………………………
5. Working capital/ initially / broke down / two types / permanent / temporary.

……………………………………………………………………………………
……………………………………………………………………………………
……………………………………………………………………………………
IV. Answer the question

1. How are prices set in different types of corporation?
………………………………………………………………………………
………………………………………………………………………………
………………………………………………………………………………
………………………………………………………………………………
………………………………………………………………………………
………………………………………………………………………………
2. What are differences between financial accountng and management
accounting?
………………………………………………………………………………
………………………………………………………………………………
………………………………………………………………………………
………………………………………………………………………………
………………………………………………………………………………
………………………………………………………………………………
V. Match the following words with their definitions

1. Financial analysis a. is an accounting function that involves the
review and evaluation of financial records.
2. Financial accounting b. is process of dividing the market according
to similarities that exist among the various
subgroups within the market.

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3. Market segmentation c. is type of accounting that deals with

providing financial reports about a company's
profits , debts , cash flow , etc. so that investors
, banks , etc. can measure the company's
performance.
4. Auditing d. is the activity of preparing and using
financial information about a company in order
to support management decisions.
5. Management e. is the selection , evaluation , and
accounting interpretation of financial data , along with
other pertinent information , to assist in
investment and financial decision-making.
VI. Translate the following sentences into Vietnames

1. Financial analysis is the selection, evaluation, and interpretation of financial
data, along with other pertinent information, to assist in investment and
financial decision-making.
………………………………………………………………………………
………………………………………………………………………………
………………………………………………………………………………
………………………………………………………………………………
………………………………………………………………………………
………………………………………………………………………………
2. Aspects to be considered in marketing products include quality, features
(standard and optional), style, brand name, size, packaging, services and
guarantee.
………………………………………………………………………………
………………………………………………………………………………
………………………………………………………………………………
………………………………………………………………………………
………………………………………………………………………………
………………………………………………………………………………

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VII. Translate the following sentencs into English

1. Trong một trường hợp xấu, khi phá sản, nguồn vốn chủ sở hữu sẽ được trả lại sau
những người khác, bao gồm người lao động, chủ nợ, ngân hàng,… được nhận
những thứ mà họ bị nợ.
………………………………………………………………………………………
………………………………………………………………………………………
………………………………………………………………………………………
………………………………………………………………………………………
………………………………………………………………………………………
………………………………………………………………………………………
2. Quản lý tiền mặt một cách sáng suốt sẽ đảm bảo rằng lượng tiền mặt luôn có sẵn để
đáp ứng nhu câu thanh toán các khoản nợ nóng và nó cũng là một khoản dự trữ nhỏ
để giải quyết trong những trường hợp bất cẩn.
………………………………………………………………………………………
………………………………………………………………………………………
………………………………………………………………………………………
………………………………………………………………………………………
………………………………………………………………………………………
………………………………………………………………………………………
………………………………………………………………………………………
………………………………………………………………………………………

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KEYS
I. Choose the correct answer
1-C 2-C 3-D 4-D 5-B
6-A 7-C 8-D 9-B 10-A
II. Reading
1-B 2-D 3-C 4-B 5-D
III.
1. Trade barriers are any of a number of government - placed restrictions on trade
between nations .
2. In addition , many corporations , especially the larger ones with complex operations
maintain a continuous internal audit by their own accounting departments .
3. Financial analysis is the selection , evaluation , and interpretation of financial data ,
along with other pertinent information , to assist in investment and financial decision-
making.
4. Price is the only element in the marketing mix that produces revenue , the other
elements represent costs.
5. Working capital can initially be broken down into two types : permanent and
temporary.
IV.
1. Companies handle pricing in many ways. In small companies, prices are set by top
management. In large companies, pricing is handled by divisional and product-line
managers. In some industries, a pricing department is established to set prices or assist
others in determining suitable prices.
2. Financial accounting is used to assist investors and creditors in deciding where to place
their scarce investment resources.
- Management accounting is used to st the company’s overall goals, evaluate the
performance of departments and individuals
- Financial accounting information iss public information but management accounting
information is confidential information.
V.
1-e 2-c 3-b 4-a 5-d

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VI.
1. Phân tích tài chính là sự lựa chọn, đánh giá và thuyết minh các dữ liệu tài chính, kết
hợp với các thông tin liên quan, để phục vụ cho đầu tư và ra các quyết định tài chính
2. Các khía cạnh cần được xem xét trong marketing sản phẩm bao gồm chất lượng, đặc
điểm (tiêu chuẩn và tự chọn), kiểu dáng, nhãn hiệu, kích cỡ, bao bì, dịch vụ và bảo trì.
VII.
1. In an extreme case – bankruptcy – the owner’s equity will be repaid only after
everyone else, including employees, creditors, banks, etc., has received what they
are owed.
2. Sound cash management will ensure that adequate cash is always available for
meeting the company's day-to-day debts and that there is also a small reserve on hand
to meet contigencies.

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ĐỀ 5
1. Another name for the balance sheet is ………..
A. Statement of operations B. Statement of Finance position
2. Which of the following is an asset account?

A. Accounts payable B. Prepaid Insurance
C. Unearned Revenue
3. A company disposes of equipment that it no longer uses in its business. The amout
received by the company is more than the amount the asset is carried at in the accounting
records. The company will report a………..
A. Expenses B. Gains C. Loss D. Revenue
4. Net sales minus the Cost of Goods sold equal…………

A. Gross profit B. Income from operations C. Net
income
5. Gross Profit minus Operating Expenses is best defined as …………..

A. Net income B. Net sales C.Operating income
6. In general, the term "auditors"include

A.CPAs B. Government auditors C.Internal auditors D. all of the above
7. An auditor must:
A. Be qualified to understand the criteria used
B. Be competent to know the types and amount of evidence
C. Have an independent mental attitude
D. All of the above
8. What is the foreign exchange market?

A. The foreign exchange market ib the market in which participants are able to buy, sell,
exchange and speculate on currencies
B. The foreign exchange market is a global decentralized market
C. A&B
D. The foreign exchange market is not over-the-counter market
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9. What are benefits of foreign exchange market?

A. Increasing liquidity B. Fast transaction
C. Participants always make a profit D. A&C
10. The combination of selling Expenses is best defined as………….

A. General expenses B. Operating expenses
C. Total expenses
II. Reading the paragraph and choose the best answer:

The foremost monetary institution in a market economy is the central bank. These are
usually government owned institutions, but even in countries where they are owned by
the nation’s bank’s(such as the US and Italy), the responsibility of the central bank is the
national interest. Most central banks is the present day world perform one or all of the
following functions: they serve as the government’s banker, they act as the banker of the
banking system; they regulate the monetary system for the both domestic and
international policy goals; and they issue the nation’s currency.
As banker to the government, the central bank collects and disburses government income
and receipts, managers the issues and redemption of government debt, advises the
government on all matters pertaining to financial activities, and makes loans to the
government. As banker to the nation’s banks; the central bank holds and transfers bank’s
deposits; supervise their operations, acts as a lender of last resort, and provided technical
and advisory services. Monetary policy for the both domestic and foreign is implemented
and, in many counties, decided by the national banking authorizes, using a variety of
direct and indirect controls over the financial institutions. Coins and notes the circulate as
the national currency are usually the liability of the central bank.
1. What kind of bank is 4. What are the functions of central

mentioned in the article bank?
A. Merchant bank A. The banker of the banking system
B. Commercial bank B. The government’s banker
C. Reserve bank C. Regulating the monetary policy
D. Investment bank D. All of the above

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2. What is controlled by the 5. What are the tasks of the central bank
central bank? in serving as the government’s banker?
A. Price policy A. Provide technical and advisory
B. Monetary policy services
C. Fiscal policy B. Control money supply
D. Foreign economic policy C. Advise government on all matters
pertaining to the financial activities
D. None of the above
3. What function does the
central bank only have?
A. Credit extension
B. Open an account
C. Make money
D. Release money
III. Make up complete sentences.

1. small companies/,/prices/be/often/ set /by /top management /rather / marketing
/or/ sale department.
-> ............................................................................................................ ………
2.Dumping /be/sell/foreign market/price/cost of production.
-> ............................................................................................................
3.curent/account/tell/which/country/be/profitable/unprofitable/traders/by/that/time.
-> ............................................................................................................
.................................................................................................................
4.Financial accounting / refers /information/describe/financial
resources/obiligatons/activities/an economic entity.
-> ............................................................................................................
.................................................................................................................
5.Four elements / marketing/ mix/be/product/place/promotion/price.
-> ............................................................................................................
.................................................................................................................

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IV. Match the words with their definitions:
A. Debt 1. The percentage of total industry sales that

a particular
B. Equity 2. Property acquired for the purpose of
producing income for its owner
C. Dividend 3. Money that a company has invested in
assets such as buildings, machinery…
D. Maximize 4. An amount of money borrowed by on
party form another
E. Investment 5. The amount of money that a company
owes
F. Return 6. A portion of a company’s profit paid to
common and preferred shareholders
G. Invest 7. The process of getting sth
H. Risk 8. Funds contributed by stockholders through
direct payment and through retained
earnings
I. Market share 9. The process of providing companies with
money to invest on their business
J. Profitable 10. Assets and investments, such as buildings
and equipment will to be used by the
business for a long time
K. Corporate finance 11. A type of loan, often used by companies to
raise money, that is paid back over a long
period of time and at a fixed rate of
interest,
L. Acquisition 12. A debt instrument that certifies a contract
between the borrower and the lender as
spelled out in the bond indenture
M. Benefit 13. The profit or loss you have on your
investments, including income and change
in value

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N. Debenture 14. The quality of affording gain or benefit or

profit
O. Dilution 15. The process or action of making sth less
strong of valuable or the process or action
of making a company’s shares available
P. Expenditure 16. To increase or make as great as possible
Q. Fixed capital 17. To uncertainty associated with any
investment
R. Merger 18. A helpful or good effect, or something
intended to help
S. Working capital 19. The money that a company needs to
operate and produce its goods or provide
its services for example to make payments
to employees, supplier, … before it has
been paid by customers.
T. Bond 20. To lay out ( money or capital in an
enterprise, esp by purchasing shares) with
the expectation of profit.
U. Fixed assets 21. A situation when two or more companies,
organizations, departments, … join
together
V. Liability 22. The total amount of money that an
organization or person spends.
V. Answer the questions

1.What are functions of corporate finance?
- .........................................................................................................................
...........................................................................................................................
...........................................................................................................................
2. What are differences between “selling” and “marketing” concept?

- .........................................................................................................................
...........................................................................................................................
...........................................................................................................................

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VI. English - Vietnamese translation.

1. A balance must be achieved between getting and giving good credit terms in order
to attract customers and maintain positive relationships with suppliers on one
hand, and minimizing cash outlay on the other hand.
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
2. There are 2 types of working capital is permanent and temporary working
capital.Permanent working capital is tied up in keeping the business flowing
throughtout the year.while tempory working capital is needed from time to take
account of seasonal,cyclinal,unexpected,fluctuations in the business.
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
3. Financial analysis may be used internally to evaluate issues such as employee
performance, the efficiency of operations, and credit policies, and externally to
evaluate potential investments and the credit-worthiness of borrowers, among
other things.
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
VII. Vietnamese- English translation:

1. Những người sử dụng thông tin tài chính của một doanh nghiệp thông thường
gồm: nhà quản lý, chủ sở hữu, nhà đầu tư, chủ nợ, nhân viên, chính phủ.
...................................................................................................................................
...................................................................................................................................
2. Kế toán chi phí là xác định chi phí sản xuất của một khoản mục để nhằm đưa ra
quyết định trong giá bán.
...................................................................................................................................
...................................................................................................................................
3. Kiểm toán viên cung cấp sự đảm bảo cho các cổ đông và các bên liên quan khác
của doanh nghiệp rằng báo cáo tài chính của doanh nghiệp đó là trung thực và
hợp lý.
.................................................................................................................................

43
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KEY:
1. B 2. B 3. B 4.A 5.C 6. D 7. D 8.A
9.A 10. B
II. Reading the paragraph and choose the best answer:

1. C 2.B 3.D 4.C 5.B
III. Make up complete sentences.

1. In small companies,prices are often set by top management rather than by the
marketing or sale department.
2. Dumping is the selling on a foreign market at a price below the cost of
prodction.
3. The current account tells us which countries have been profitable traders by that
time.
4. Financial accounting refers to information describing the financial
resources,obiligatons and activities of an economic entity.
5. Four elements of the marketing mix are product,place,promotion and price
IV. Match the words with their definitions:

1.I 2.M 3.Q 4.A 5.B 6.C 7.E 8.J 9.L 10.U
11.T 12.N 13.F 14.V 15.O 16.D 17.H 18.G 19.S 20.K
21.R 22.P
V. Answer the questions

1. One of the core functions of corporate finance is to make wise use of the financial
resources available to the company. The functions may include the management of
investment, creating and managing the process for issuing shares of stock or offering
corporate bonds, and acquisitions of property or other companies, mergers, corporate
restructures, or the selling of the company assets.
2. The selling concept assumes the resisting consumers have to be persuaded by vigorous
hard-selling techniques to buy non-essential goods and services.
- The marketing concept, on the contrary, assumes that the producer’s task is to find
wants and fill them. Producer makes product that will be bought.

44
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VI. English - Vietnamese translation.

1. Phải đạt được sự cân bằng giữa việc nhận và đưa ra các điều khoản tín dụng tốt để một
mặt thu hút khách hàng và duy trì mối quan hệ tích cực với nhà cung cấp, mặt khác giảm
thiểu chi trả tiền mặt.
2. Có 2 loại VLĐ đó là VLĐ thường xuyên và VLĐ không thường xuyên. VLĐ thường
xuyên là nghiêm ngặt trong việc duy trì dòng chảy kinh doanh trong suốt một năm. Trong
khi VLĐ không thường xuyên chỉ cần khi hạch toán theo mùa, theo chu kỳ hoặc giải
quyết những biến động trong kinh doanh.
3. Việc phân tích tài chính có thể sử dụng nôi bộ để đánh giá về những chính sách ban
hành như :tính hiệu quả của các hoạt động, các chính sách cho vay, các nhà phân tích độc
lập để đánh giá đầu tư có tiềm năng và giá trị tín dụng trong các khoản vay và những điều
khác nữa.
VII. Vietnamese- English translation:

1. Users of financial information of a common enterprise include: managers, owners,
investors, creditors, employees, government.
2. Cost accounting is the determination of the cost of production of an item in order to
make a decision in the selling price.
3. The auditor provides assurance to the shareholders and other related parties of the
business that the financial statements of the enterprise are honest and reasonable.

45
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ĐỀ 6
I. Choose the best answers (2 points).
1. …………… is when a country's businesses lower the sales price of their exports to
unfairly gain market share.
A. Competing C. Challenging
B. Dumping D. Restricting
2. The current assets section of the balance sheet should include:
A. Liabilities C. Goodwill
B. Patents D. Inventory
3. A……………lends money which usually is paid back in a certain time with interest.
A. Creditor C. Marketer
B. Debtor D. Customer
4. All businesses need to maintain …………. in order to find out if they are making a
profit.
A. Trial balance C. Net Assets
B. Financial Records D. Income Taxes
5. ……………. are important to financial analysis as they provide a ready-made means of
investigating performance.
A. Operating expenses C. Balance sheets
B. Invoices D. Auditors
6. Government-placed restrictions on trade between nations are…………..
A. Tariff C. Quotas
B. Subsidies D. Trade Barrier
7. .………. includes planning, raising, investing and monitoring of finance in order to
achieve the financial objectives of the company.
A. Corporate finance C. Financial Analysis
B. Management Accounting D. Corporate value
8. People who work for privately-owned organizations work in the ………….
A. Globalization C. Market forces
B. Private sector D. Gross national
9. Financial accounting information is designed primarily to ………... in deciding where
to place their scarce investment resources.
A. Minimize the income tax burden C. Set the company’s overall goal
B. Measure and communicate D. Assist investors and creditors
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10. ………….. seek to ensure that the various departments of the company follow the
policies and procedures established by management.
A. Chief Accountants C. Financial Analysts
B. Internal Auditors D. Managers
II. Read the text and then answer the following questions (1 points).
Many financial statement users and the general public confuse auditing with
accounting. The confusion results because most auditing is usually concerned with
accounting information, and many auditors have considerable expertise in accounting
matters. The confusion is increased by giving the title “certified public accountant” to
many individuals who perform audits.
Accounting is the recording, classifying, and summarizing of economic events in a
logical manner for the purpose of providing financial information for decision making.
To
provide relevant information, accountants must have a thorough understanding of the
principles and rules that provide the basis for preparing the accounting information.
In addition, accountants must develop a system to make sure that the entity’s
economic
events are properly recorded on a timely basis and at a reasonable cost. When auditing
accounting data, auditors focus on determining whether recorded information properly
reflects the economic events that occurred during the accounting period. Because U.S. or
international accounting standards provide the criteria for evaluating whether the
accounting information is properly recorded, auditors must thoroughly understand those
accounting standards.
In addition to understanding accounting, the auditor must possess expertise in the
accumulation and interpretation of audit evidence. It is this expertise that distinguishes
auditors from accountants. Determining the proper audit procedures, deciding the number
and types of items to test, and evaluating the results are unique to the auditor.
Answer the question:

1. Why do many people confuse auditing with accounting?
...............................................................................................................................................
...............................................................................................................................................
...............................................................................................................................................

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2. What are the main purpose of accounting?

...............................................................................................................................................
...............................................................................................................................................
3. What do accountants need to do to provide relevant financial information?
...............................................................................................................................................
...............................................................................................................................................
...............................................................................................................................................
...............................................................................................................................................
4. What do auditors need to do when auditing accounting data?
.............................................................................................................................................
.............................................................................................................................................
.............................................................................................................................................
.............................................................................................................................................
5. In what aspects do auditors distinguish from accountants?
.............................................................................................................................................
.............................................................................................................................................
.............................................................................................................................................
.............................................................................................................................................
III. Make up complete sentences using the words or phrases given (1 points).
1. One/ core functions/ corporate finance/ be/ make wise use/ financial resources/
available/ company.
...............................................................................................................................................
...............................................................................................................................................
2. Trade/ barrier/ be/ any/ number/ government-placed/ restrictions/ trade/ nations.
...............................................................................................................................................
...............................................................................................................................................
3. two/ type/ corporate finance/ be/ fixed/ working capital.
...............................................................................................................................................
...............................................................................................................................................
4. Financial accounting/ refer/ information/ describe/ financial resources/ obligations/
activities/ economic entity.
. .................................................................................................................................
………………………………………………………………………………………

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5. Seller/ would/ ask/ higher price/ they/ expect/ receive/, / and/ buyer/ would/ offer/ less/
they/ expect/ pay.
.............................................................................................................................................
.............................................................................................................................................
.............................................................................................................................................
IV. Match the words with their definitions (1 points).

Grant Mission Debt Financing Popularity Embargo
Inventory Guarantee Tax Return Exposure Transfer
1. Borrowing money on credit with a promise to repay the amount borrowed plus
interest.
2. A promise or an assurance, especially one given in writing, that attests to the quality
or durability of a product or service.
3. A form that some people must fill in to give information about how much they have
earned in a year.
4. An order to temporarily stop something, especially trading or giving information.
5. An amount of money given, usually by a government or nonprofit organization, to
fund certain projects.
1 ..................... 2 ...................... 3 ....................... 4 ........................ 5……………
V. Answer questions (2 points).

1. How can you explain 4 Ps of the marketing mix?
...............................................................................................................................................
...............................................................................................................................................
...............................................................................................................................................
...............................................................................................................................................
...............................................................................................................................................
...............................................................................................................................................
2. What are sources of data are available for financial analysis?
...............................................................................................................................................
...............................................................................................................................................
...............................................................................................................................................
...............................................................................................................................................
...............................................................................................................................................

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VI. E-V translation (1.5 points).

1. Through promotion, businesses provide information about products and persuade
customers to buy them, so they can gain the greater market share.
...............................................................................................................................................
...............................................................................................................................................
...............................................................................................................................................
2. Banks make profit from the difference between the interest rates they pay to lenders
and those they charge to borrowers.
...............................................................................................................................................
...............................................................................................................................................
3. In small companies, prices are set by top management rather than by the marketing or
sales department.
...............................................................................................................................................
...............................................................................................................................................
VII. V-E translation (1.5 points).

1. Báo cáo tài chính là việc ghi chép một cách chính thức về hoạt động và tình hình tài
chính của một doanh nghiệp, cá nhân hoặc các chủ thể kinh tế khác.
...............................................................................................................................................
...............................................................................................................................................
2. Giá là yếu tố duy nhất trong tổ hợp marketing mà mang lại thu nhập, những yếu tố
khác đại diện cho chi phí.
...............................................................................................................................................
...............................................................................................................................................
3. Thuật ngữ thương mại tư do đề cập đến việc loại bỏ tất cả các rào cản thương mại , cho
phép thương mại hoàn toàn tự do và không bị ràng buộc.
...............................................................................................................................................
...............................................................................................................................................
...............................................................................................................................................

50
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KEYS
I. Choose the best answers.
1-B, 2-D, 3-A, 4-B, 5-C, 6-D, 7-A, 8-B, 9-D, 10-B
II. Read the text and then answer the following questions:
Dịch bài:
Những người sử dụng báo cáo tài chính và nhiều người nói chung đều nhầm lẫn giữa
kiểm toán với kế toán. Kết quả của sự nhầm lẫn này là vì hầu hết các cuộc kiểm toán
thường quan tâm đến thông tin kế toán và nhiều kiểm toán viên có chuyên môn đáng kể
trong các vấn đề kế toán. Sự nhầm lẫn càng tăng lên khi cấp " Chứng chỉ kế toán viên
công chứng” cho nhiều cá nhân thực hiện kiểm toán.
Kế toán là việc ghi chép, phân loại và tổng hợp các các sự kiện theo cách hợp lý
nhằm mục đích cung cấp thông tin tài chính cho việc đưa ra các quyết định. Để cung cấp
thông tin liên quan, kế toán phải có sự hiểu biết thấu đáo về các nguyên tắc và quy tắc,
tạo cơ sở cho việc chuẩn bị thông tin kế toán.
Ngoài ra, kế toán phải phát triển một hệ thống để đảm bảo rằng đơn vị các sự kiện
kinh tế được ghi nhận một cách hợp lý, kịp thời và với chi phí hợp lý. Khi kiểm toán dữ
liệu kế toán, kiểm toán viên tập trung vào việc xác định liệu thông tin phản ánh đúng các
sự kiện kinh tế xảy ra trong kỳ kế toán hay không. Bởi vì các tiêu chuẩn kế toán của Hoa
Kỳ hoặc quốc tế cung cấp tiêu chí để đánh giá xem thông tin kế toán có được ghi chép
đúng cách hay không, kiểm toán viên phải tìm hiểu kỹ các chuẩn mực kế toán đó.
Ngoài hiểu biết về kế toán, kiểm toán viên phải có chuyên môn trong việc tích lũy
và giải thích bằng chứng kiểm toán. Đó là chuyên môn mà phân biệt kiểm toán viên với
kế toán. Xác định các thủ tục kiểm toán thích hợp, quyết định số lượng và loại mục cần
kiểm tra và đánh giá kết quả là duy nhất cho kiểm toán viên.
1. Why do many people confuse auditing with accounting?

The confusion results because most auditing is usually concerned with accounting
information, and many auditors have considerable expertise in accounting matters.
2. What are the main purpose of accounting?
The main purpose of accounting is to provide financial information for decision making.
3. What do accountants need to do to provide relevant financial information?
To provide relevant information, accountants must have a thorough understanding of the
principles and rules that provide the basis for preparing the accounting information.

51
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In addition, accountants must develop a system to make sure that the entity’s economic
events are properly recorded on a timely basis and at a reasonable cost.
4. What do auditors need to do when auditing accounting data?
When auditing accounting data, auditors focus on determining whether recorded
information properly reflects the economic events that occurred during the accounting
period.
5. In what aspects do auditors distinguish from accountants?
In addition to understanding accounting, the auditor must possess expertise in the
accumulation and interpretation of audit evidence. Determining the proper audit
procedures, deciding the number and types of items to test, and evaluating the results are
unique to the auditor.
III. Make up complete sentences using the words or phrases given.

1. One of the core functions of responsible corporate finance is to make wise use of the
financial resources available to the company.
2. Trade barriers are any of a number of government-placed restrictions on trade between
nations.
3. Two types of corporate finance are fixed and working capital.
4. Financial accounting refers to information describing the financial resources,
obligations and activities of an economic entity.
5. Sellers would ask for a higher price than they expected to receive ,and buyers would
offer less than they expected to pay.
IV. Match the words with their definitions.

Dịch câu:
1. Vay tín chấp với lời hứa sẽ hoàn trả số tiền đã vay cộng với lãi suất.
2. Một lời hứa hoặc một sự đảm bảo, đặc biệt là lời hứa được đưa ra bằng văn bản, chứng
thực chất lượng hoặc độ bền của sản phẩm hoặc dịch vụ.
3. Một biểu mẫu mà một số người phải điền vào để cung cấp thông tin về số tiền họ kiếm
được trong một năm.
4. Lệnh tạm thời dừng một việc gì đó, đặc biệt là giao dịch hoặc đưa ra thông tin.
5. Một khoản tiền, thường là của chính phủ hoặc tổ chức phi lợi nhuận, để tài trợ cho các
dự án nhất định.
1. Debt Financing 2. Guarantee 3. Tax Return 4. Embargo 5. Grant

52
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V. Answer questions.
1. How can you explain 4 Ps of the marketing mix?
4 Ps of the marketing mix are product, place, promotion and price. Products include
quality, features, style, brand name, size, packaging, services and guarantee. Place
consists of distribution channels, location or points of sale transport, inventory size.
Promotion groups together advertising, publicity, sales promotion and personal selling.
Price includes the basic list price, discounts, the length of the payment period, credit
terms, …
2. What are sources of data are available for financial analysis?
They are financial statement data, market data, economic data. The primary source-
financial statement data is the data provided by the company in its annual reports and
required disclosures. Second source- market data such as the market prices of securities is
found in the financial press and the electronic media daily. Another source is economic
data such as GDP or CPI that is readily available from government and private sources.
VI. E-V translation.

1. Nhờ xúc tiến thương mại, các doanh nghiệp cung cấp thông tin về sản phẩm và thuyết
phục khách hàng mua sản phẩm đó. Vì vậy mà các doanh nghiệp có thể tăng thị phần
nhiều hơn
2. Ngân hàng kiếm lời dựa trên sự chênh lệch giữa lãi suất trả cho người cho vay và lãi
suất tính cho người đi vay
3. Trong các công ty nhỏ, giá do ban lãnh đạo cao nhất đặt thay vì bộ phận tiếp thị hoặc
bán hàng.
VII. V-E translation.

1. Financial statements are the formal/ official records of/ on financial performance and
positions of an enterprise, individual and other economic entities.
2. Price is the only element in the marketing mix that produces revenue, the other
3. The term free trade refers to the removal of all trade barriers, allowing for completely
free and unfettered trade.

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ĐỀ 7
I. Choose the best answer A,B,C or D
1. …………………is tied up in keeping the business flowing throughout the year.
A. Permanent working capital B. Temporary working capital
C. Owner’s capital D. Venture’s capital
2. The higher gearing, ……….. exposed the company is in times odd economic
difficulty.
A. More B. Most C. The more D. The most
3. ………… a company gain a listing on the Stock Exchange, this will provide the
long-term opportunity of raising capital by issuing fresh shares.
A. If B. Whether C. Had D. Should
4. Financial analysis is the section, evaluation, and ………….. of financial data,

along with other pertinent information, to assist in investment and financial
decision-making.
A. Interpretative B. Interpretations
C. Interpretating D. Interpretation
5. ……………. is a measure of the net benefit, relative to the resources expended.

A. A turnover ratio B. A coverage ratio
C. An activity ratio D. A return ratio
6. Auditing is an accounting function ……… involves the review and evaluation of

financial records.
A. When B. That C. What D. This
7. Government subsidies allow companies ………. products cheaply.

A. To sell B. Sell C. Selling D. To be sold
8. ………… tax information is important for a company’s successful operation and is

relate to financial and management accounting information, it results from a
different system and complies with specialized legal requirements that relate to a
company’s responsibility to pay an appropriate amount of taxes.
A. Because B. In spite of

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C. Despite D. Although
9. Profitability ………………. in part by the way in which a company manages its

working capital.
A. Is determined B. Determine
C. Have determined D. is determining
10. If it is importing more than it exports, it is sending money out of the country and has
a balance of……………...
A. Trade world B. Trade surplus
C. Trade deficit D. Trade barries
Answer:
II. Read the passage carefully and choose the best answer A, B, C or D.
Working capital is the money needed to fund the normal, day-to-day operations of
the business. It ensures the company have enough cash to pay the debts and expenses
as they fall due, particularly during start-up period of the company. Very few new
businesses are profitable as soon as they open their doors. It takes time to reach the
breakeven point and start making a profit.
The working capital cycle measures the time between paying for goods supplied
and the final receipt of cash to the company from their sale. It is desirable to keep the
cycle as short as possible as it increases the effectiveness of working capital. The
working capital cycle is made up of four core components: cash (funds available),
creditors (accounts payable), inventory (stock on hand), debtors (accounts payable).
The right level of working capital depends on the industry and the particular
circumstances of the business. It is important for the company to work out the right
level of working capital they will need. If the working capital is too high, the business
will have surplus funds which are not earning a return. Conversely, if the working
capital is too low, it may indicate that your business is facing financial difficulties.
The key to successful working capital management is to be in control of each
step in the cycle. If you can quickly convert your trading operations into available
55
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cash, you will be increasing the liquidity in your business and will be less reliant on
cash from customers, extended terms from suppliers, overdrafts, and loans.
1. What is working capital needed to?
A. Pay day-to-day expenditures of the company such as rents, salaries, fees,..

B. To pay for large amount of abnormal expenses of the company
C. To buy non-current assets such as plants, machines, equipments,…
D. To reinvest for the prosperity of the business.
2. What does the phrase “breakevent point” in the last sentence of the first
paragraph mean?
A. The point at which the business makes a large loss.
B. The point at which income and expenses of the business are exactly equal.
C. The point at which the business is not able to cover all the operational expenses.
D. The point at which the business goes bankrupt.
3. How many important issues are there that working capitamanagement

is concerned about?
A. Three
B. Five
C. Six
D. Four
4. The cash flow cycle of the company depends only on the length of payment
period?
A. True
B. False
5. In order to decide a suitable amount of working capital, what are the

aspects that company has to consider?
A. The field in which the company is operating.
B. The situation of the company.
C. The need of acquiring new fixed assets of the company.
D. A and B

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III. Rewrite the sentences using the words given

1.One/core/function/corporate finance/be/make wise used financial
resources/available/company.
………………………………………………………………………………………………
……………………………………………………………………
2.Company/can/raise/finance/various/sources/isued shares debentures/loans/advances.
………………………………………………………………………………………………
……………………………………………………………………..
3.Venture capital/ be ussually/ provide/venture firrms/ interest/finance/high-growth
companies.
………………………………………………………………………………………………
……………………………………………………………………
4.Price/be/omly/element/marketing mix/produce/revennue/,/other/element/represent/costs.
………………………………………………………………………………………………
…………………………………………………............................
5.A compoment percentage/ be/ ratio/ compoment / an item/ item.
………………………………………………………………………………………………
…………………………………………………..............................
IV. Answer two questions:
1. What are financial statements used for?

...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................
2. . How profits are usually split?
...........................................................................................................................
...........................................................................................................................
...........................................................................................................................

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V. Match the terms with the definitions.

1.Product concept A.The money that a company receives from supplying
goads or services
2.Protectionism B. Government efforts to limit price increases
3.Price controls C.Collecting,analyzing and reporrting data relevant to
a specific marketing situation ( such a proposed new
product ).
4.Market research D.An ideal for a new product , which is tested with
target consumer before the actual product is
developed.
5.Income E. Trade restrictions to benefits domestic prodcers
VI. Translate English- Vietnamese .

1. Financial analysis is the selection, evaluation, and interpretation of financial data, along
with other pertinent information, to assist in investment and financial decision-making.
…………………………………………………………………………………………………
………………………………………………………………………
……………………………………………………………………………………
2. Source of funds include trading profits, depreciation provisions, sales of assets,

borrowing, and the issuing of shares.
…………………………………………………………………………………………………
………………………………………………………………………
……………………………………………………………………………………
3. Net sales are the total sales during the time period being analyzed minus any allowances
for return and trade discounts.
…………………………………………………………………………………………………
…………………………………………………………………………………………………
…………………………………………………………………………………………………

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VI. Translate Vietnamese – English:
1. Báo cáo hàng năm bao gồm: Báo cáo kết quả hoạt động kinh doanh, bảng cân đối kế toán
và báo cáo lưu chuyển tiền tệ cũng như chú thích cho các báo cáo này.
…………………………………………………………………………………………………
…………………………………………………………………………………………………
…………………………………………………………………………………………………
2. Bán phá giá là bán trên thị trường nước ngoài với giá thấp hơn giá thành sản xuất.
…………………………………………………………………………………………………
…………………………………………………………………………………………………
…………………………………………………………………………………………………
3. Đòn bẩy tài chính là mối quan hệ giữa nguồn vốn chủ sở hữu đã đầu tư của Doanh nghiệp
với nợ dài hạn.
…………………………………………………………………………………………………
…………………………………………………………………………………………………
…………………………………………………………………………………………………

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KEYS
I.
1.A 6.B
2.C 7.A
3.D 8.D
4.D 9.A
5.D 10.C
II.
1.A
2.B
3.D
4.B
5.D
III.
1. One of the core functions of corporate finance is making wise use of financial
resources avaiable to the company.
2. A company can raise finance from various sources such as, ssuing shares
debentures and taking loans and advances.
3.Venture capital is ussually provided by venture firms interested in financing high-
growth companies.
4.Price is the only element in the marketing mix that produce revenue, the other
5.A compoment percentage is the ratio of a component of an item to the item.
IV.
1. Financial statement are used as a basis for business decisions such as allocation
of financial resources, development of new product, and expansion of
operations ; they also used for determining income taxes liabilities.
2. Part of the profit goes to the government in taxation, part is usually distributed
to shareholders as dividend, and part is retained by the company.
V.
1.D 2.E 3.B 4.C 5.A

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VI
1. Phân tích tài chính là việc lựa chọn , đánh giá và thuyết minh dữ liệu tài chính,
cùng các thông tin thích hợp khác để hỗ trợ đầu tư và đưa ra các quyết định tài
chính.
2. Nguồn quỹ bao gồm lợi nhuận kinh doanh, dự phòng giảm giá, doanh thu thanh
lý TSCĐ, vay nợ và phát hành cổ phiếu
3. Doanh thu thuần là tổng doanh thu trong một khoảng thời gian đã trừ đi các
khoản giảm giá hàng bán và chiết khấu thương mại.
VII
1. The annual report comprises the income statement, the balance sheet, and the statement
of cash flows, as well as footnotes to the statements.
2. Dumping is selling on a foreign market at a price below the cost of produntion.
3. Gearing is the relationship between equity capital invested in the business and long -
term debt.

61
GROUPcO

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1

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2. It can be inferred from the passage that_ ______

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3. The word “barriers” in paragraph 1 is closest in meaning to _______

4. The word “tariffs” in paragraph 2 is closest in meaning to______

III. Make up sentences

2. They/will/usually/secure/debt/fixed assets/business/and/of course/ interest/

3. Marketing concept/ have to/ understand/ throughout/ company./ production

5. Price/still/remain/one/ the most/ important/ elements/ determine/ company/ market

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IV. Answer the questions:

V. Match the terms with the definition:

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K.The act of moving away form what is normail or

VI . Translate into Vietnamese:

2. A financial leverage ratio provides information on the degree of a company’s fixed

VII . Translate into English:

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III. Make up sentences:

IV. Answer the questions:

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2. What do internal auditors do?

V. Match the terms with the definition:

VI . Translate into Vietnamese:

VII . Translate into English:

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I. Choose the best answer:

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II. Read the paragraph and choose the best answer:

1. What is the foreign exchange market?

3. When does the foreign exchange market operates?

4. According to you, where is the largest foreign exchange market?

5. What are the benefits of foreign exchange market?

III. Make up complete sentences using the words or phrases given.

3. Small companies / price/ often / set/ top management / rather/ marketing /

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4. Amount/ money/ go/ in/ out/ country / refer/ balance/ pay .

5. There / two/ form / import tariffs/ specific/ ad valorem.

IV. Match the words with their definitions

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VI. E-V translation

2. Although tax information important for a company's successful operation and is

3. Sources of funds include trading profits, depreciation provisions, sales of assets,

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VII. V-E translation

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2. Although tax information important for a company's successful operation and is

3. Sources of funds include trading profits, depreciation provisions, sales of assets,

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 If transportation costs increase or currency exchange rates change, it may

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2. The best-known classification of these elements is the “4P”: …, place, promotion

3. Every company has to prepare … to hand in the tax authority.

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6. In order to import and export products, there needs to be a system of international

9. … can be beneficial to the aggregate domestic economy they tend to be most

10.The widest measure of a country's trade is called its ….

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II. Read the paragraph below and answer the questions.

The current account is a better measure of trade, because it includes a country’s

2. What is the narrowest measure of a country’s trade?

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