TRƯỜNG ĐẠI HỌC NGÂN HÀNG TP.

HỒ CHÍ MINH
KHOA NGOẠI NGỮ
ĐỀ THI GIỮA HỌC PHẦN Mã đề ……
Tên học phần: Tiếng Anh chuyên ngành Kế toán
Thời gian làm bài: 60 phút (không tính thời gian phát đề)
Hệ đào tạo: CLC
Ngày thi: 15/10/2022 Ca thi: 2
(Sinh viên KHÔNG được sử dụng tài liệu hoặc các thiết bị điện tử)
Cán bộ coi thi không giải thích gì thêm

Họ tên SV: ..................................................... Mã sinh viên: ...............................Lớp học phần: ................

CB CHẤM THI SỐ BÁO

ĐIỂM BÀI THI CB COI THI
(Ký & ghi rõ họ tên) DANH
Bằng số Bằng chữ
Thứ nhất: Thứ nhất:

Thứ hai: Thứ hai:

PART 1 PART 1 PART 2 PART 3 PART 4

1. 16. 26. 36. 41.

2. 17. 27. 37. 42.

3. 18. 28. 38. 43.

4. 19. 29. 39. 44.

5. 20. 30. 40. 45.

6. 21. 31.

7. 22. 32.

8. 23. 33.

9. 24. 34.

10. 25. 35.

11.

12.

13.

14.

15.

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NỘI DUNG CÂU HỎI

Part 1- Multiple choices

1. A ______________ is a type of intellectual property consisting of a recognizable sign, design, or

expression which identifies products or services.
a. logo
b. label
c. trademark
d. brand

2. The process used in accounting and financial analysis to make comparisons between different companies
and industry norms
a. Specification
b. Benchmark
c. Norming
d. Standardization

3. The purpose of the ______________ is to show managers and investors whether the company made a profit
or a loss during the period being reported.
a. cashflow statement
b. balance sheet
c. income statement
d. statements of shareholders’ equity

4. Assets or liabilities that do not appear on a company's balance sheet, but are still assets and liabilities of the
company
a. Account receivables
b. Off-balance-sheet items
c. Unearned revenues
d. Inventories

5. Cash flow from ______________ indicates the amount of money a company brings in from its ongoing,
regular business activities.
a. manufacturing activities
b. financing activities
c. operating activities
d. investing activities

6. The measurement of ______________, such as knowledge and learning, accounts for a large part of a
company's value.
a. tangible assets
b. current assets
c. fixed assets
d. intangible assets

7. An accounting mistake in which an entry violates a fundamental principle of accounting

a. Error of principle
b. Error of entry reversal
c. Error of omission
d. Error of duplication

8. He claimed that the restaurant bill was a legitimate business ______________.

a. charge
b. surplus
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c. expense
d. commission

9. Because ______________ represent the number of shares repurchased from the open market, it reduces
shareholder's equity by the amount paid for the stock.
a. retained earnings
b. note payables
c. treasury stocks
d. additional paid-in capitals

10. If you don't ______________ your invention, other people may make all the profit out of it.
a. brand
b. recognize
c. trademark
d. patent

11. The sum of depreciation expenses over the years

a. Accumulated amortization
b. Accumulated depreciation
c. Depreciation expenses
d. Cumulative deduction

12. An error that occurs when a bookkeeper or an accountant records a debit or credit to the correct account
but to the wrong subsidiary account or ledger
a. Principle error
b. Commission error
c. Entry error
d. Recording error

13. The sum of all outstanding amounts owed to vendors is shown as the ______________ on the company's
balance sheet.
a. notes payable
b. short-term debts
c. accounts payable
d. accounts receivable

14. Depicting your total assets, liabilities, and net worth, a(n) ______________ offers a quick look into your
financial health and informs lenders, investors, or key stakeholders about your business.
a. balance sheet
b. statement of earning
c. income statement
d. cash flow

15. With so much ______________, some bankers fear it might easily lead to a big robbery.
a. cash in advance
b. cash transfer
c. cash in transit
d. cash with order

16. You can receive a home loan of up to 95 percent of the official ______________ of the property.
a. valuation
b. quotation
c. assessment
d. rating

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17. If sales don’t improve, we’ll have to declare ______________ within a year.
a. breakeven
b. closure
c. solvency
d. bankruptcy

18. The record shows that credit-card holders made seven ______________ on average during the last month.
a. transaction
b. business
c. agreement
d. negotiation

19. I have a successful consultancy business but am a ______________.

a. sole trader
b. public company
c. holding company
d. partnership
20. The convertible preferred stock must be converted to ______________between April 15, 2006 and April
15, 2009.
a. commercial bond
b. derivative
c. common stock
d. treasury stock
21. An accounting principle that requires accounting information and financial reporting to be independent
and supported with unbiased evidence
a. Fairness principle
b. Equality principle
c. Subjectivity principle
d. Objectivity principle
22. ______________ may oversee all of a company's accounting needs, or they may work as freelance to
handle accounting matters for multiple clients.
a. Project accountants
b. External auditors
c. Financial advisors
d. Chartered accountants

23. The ______________ , also known as the book of first entry, records transactions in chronological order.
a. credit note
b. journal
c. invoice
d. receipt

24. The government has imposed a sharp ______________ squeeze in an attempt to hold down inflation.
a. debiting
b. credit
c. debit
d. crediting

25. A contract outlining the terms under which one party agrees to rent property owned by another party
a. Lease contract
b. Tenant contract
c. Rent contract
d. Hiring contract

Part 2: Complete the text about looking for work abroad with words from the box. (3pts)

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 indirect cost recruitment placement improve
management services variable costs to evaluate
financial year covered interest costs producing

Management accounts are issued regularly for internal use and include detailed information and forward
projections for the (26) ___________, to help in budgeting and cost control. Managers use this information to
help them examine the profitability of individual products or (27) ___________. They can conduct a break-
even analysis of individual products, to discover at what level of production costs are just (28) ___________
by income. They can calculate the gross margin for each item, that is the margin of profit between the price
that it is sold for and the direct costs of (29) ___________ it, such as raw materials, and the contribution
margin of each unit to the company's general costs or overheads. These are (30) ___________ , such as the
cost of maintaining a telephone helpline, and may include both fixed costs, such as the rent for the premises
and (31) ___________, which increase if production is increased. To help identify all these different factors,
(32) ___________ accountants allocate costs to an individual product line or use cost centres (33)
___________ parts of a company separately, for example, the research and development unit. A profit centre
takes this a step further by making a unit of the organization function like a small business, controlling its
own costs and profit-generating activities. Another method of
(34) ___________ is by activity-based costing (ABC), based on identifying the real cost of each activity,
including its associated overheads. For example, a software manufacturer might find that 80% of the calls
taken by its helpline concern a particular product. They may decide to withdraw or (35) ___________the
product, to reduce the costs of dealing with the calls.

Part 3: Read the article below and choose the best answer for each question (2.5pts)
I am currently looking for an opportunity to use the accounting skills I learnt in my college. I have
recently completed a 16-week part-time accounting course (AAT Level 2 Certificate). The course covered
book-keeping, recording income and receipts and basic costing. We used a wide range of computer packages,
and I picked up the accounting skills easily. I was able to work alone with very little extra help. I passed the
course with merit. I believe my success was due to my thorough work, my numeracy skills and my attention
to detail. During the course, I had experience of working to deadlines and working under pressure. Although
this was sometimes stressful, I always completed my work on time.
Unfortunately, the course did not include a work placement, so I have not practised my skills in a
business setting, and I am now looking for an opportunity to do so. I am particularly looking for a job in a
small company such as yours, as I believe I will be able to interact with a wider range of people, and as a
result, learn more skills. I would like to progress within a company and gain more responsibilities over the
years.
Although I do not have work experience in finance, I have experience in working in an office environment.
Before starting the accounting course, I worked for 6 months in a recruitment office as a receptionist. My
duties involved meeting and greeting clients and visitors, taking phone calls, audio and copy typing and
checking stock. I also had to keep the petty cash and mail records. Through this work, I developed my verbal
and written communication skills. I had to speak confidently to strangers and deliver clear messages. I
enjoyed working in a team environment. I believe the office appreciated my friendly manner and efficient
work.

36. What is the writer’s job at the moment?

A. He is a college student. B. He is a receptionist.
C. He is an accountant D. He does not mention in the text.
37. What is true about the writer?
A. He has a qualification in accounting. B. He has worked as an accountant before.
C. He worked as a receptionist in an accounting firm. D. He has a university degree in accounting.
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38. The writer is applying for a job in ___________
A. a recruitment office. B. a college. C. a small company. D. a big accounting company.
39. How much time did he spend on learning accounting?
A. 6 months B. 16 weeks C. 10 months D. nearly a year
40. Which skills did he NOT gain from the accounting course?
A. computer skills B. numeracy skills C. speaking skills D. accounting skills
Part 4: Rearrange the following sentences in order. (2.5pts)
41. mentioned/ whether/ the/ assets/ on/ the/ have/ balance/ exist/ sheet/ auditors/ to/ check/ actually
A. Assets have to check whether the auditors mentioned on the balance sheet actually exist.
B. The balance sheet have to check whether the assets mentioned on auditors actually exist.
C. Whether the assets mentioned on the balance sheet auditors have to check actually exist.
D. Auditors have to check whether the assets mentioned on the balance sheet actually exist.
42. business/ the/ high/ problem/ for/ the/ is/ that/ its/ are/ too/ borrowings/ main
A. The main problem for the business is that its borrowings are too high.
B. The main borrowings for the business is that its problem are too high.
C. The high problem for the business is that its borrowings are too main.
D. The main problem for its borrowings are that the business is too high.
43. existing/ financial/ some/ solutions/ applied/ may/ be/ to/ reduce/ borrowings
A. Some financial solutions may be applied to reduce existing borrowings.
B. Some existing borrowings may be applied to reduce financial solutions.
C. Existing financial some solutions may be applied to reduce borrowings.
D. Some applied solutions may be financial to reduce existing borrowings.
44. most/ I'm/ going/ reporting/ to/ point/ customs/ out/ five/ reporting/ of/ the/ common/ financial
A. I'm going to out point the most common financial of five reporting customs.
B. I'm going to point out five of the most common financial reporting customs.
C. I'm going to common out five of the most financial point reporting customs.
D. I'm going to point out five reporting customs of the most common financial.
45. present/ outside/ companies/ can/ information/ financial/ to/ international/ parties
A. International present companies can financial information to outside parties.
B. International companies can present financial information to outside parties.
C. International outside parties companies can present to financial information.
D. Outside companies can present information financial to international parties

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