MINISTRY OF EDUCATION AND TRAINING

NGUYEN TRAI UNIVERSITY

FINAL TEST OF ENGLISH IN ACCOUNTING

2.
Full name…………………….
Class…………………………
A. GRAMMAR ( 2 m)
I. Put the following into the passive voice
1. He’ll pay his debt off by next year
……………………………………………………………………………………………....
2. Norma has asked me to go over some of the ratios
………………………………………………………………………………………………
3. Sally’s team will produce those figures by the end of the month
………………………………………………………………………………………………
4. My department has been extensively researching the market and the economic conditions
……………………………………………………………………………………………….
5. I want you to finish the report right now!
………………………………………………………………………………………………..
6. They have solved the financial problem for the project
…………………………………………………………………………………………………
7. We are talking about budgets for the upcoming years
………………………………………………………………………………………………….
8. Investors are looking for solid companies
………………………………………………………………………………………………….
B. VOCABULARY AND READING
I. Choose the word which matches its definition and write in the box, one is extra ( 3 m)

Acquisition, auditor, liabilities, trainee accountants, bookkeepers, revenue, consolidation,

amortization

1. The process to reduce the value of an intangible asset, over a specified number of years

2. The person who examines the business and financial records of a company or an organization

3. Accountants who are studying for professional examination

4. Administrative staff who are responsible for processing the records of a business’s financial
department

5. The money that a company or an organization receives from its business

6. Another word for the purchase of something, such as another company or a piece of land
II. Read the passage carefully and fulfill the tasks below (3m)
Taxation planning
The government of some countries use the taxation system to promote investment. Taxation laws
are enacted to encourage domestic and international corporations to either invest or raise capital,
and tax breaks are given to specific industries or to certain types of expenses to attract investors
and consumers. As a result of these taxation measures, there is significant scope for taxation to
structure their business in the most tax effective manner.
For effective taxation planning, companies rely on tax specialists, who must have an excellent
understanding of both their clients’ business and the various taxation laws. Companies turn to their
tax advisers for help on all the taxes for which they are liable, such as income tax, sales tax,
property tax and payroll tax. These tax specialists are normally Chartered accountant and CPAs
who are not only involved in the preparation of tax returns (compliance), but who also give advice
on a multinational company’s domestic and foreign operations ( consulting). Furthermore, they
present their clients before the tax authorities
Answer the questions below
1. Why are taxation laws enacted?
………………………………………………………………………………………………………
2. What do these countries do to attract investors and consumers?
………………………………………………………………………………………………………..
3. What do companies do to plan effective taxation system?
………………………………………………………………………………………………………
Look at the passage again and say what words have the same meaning as:
1. To start investment……………………………………………………..
2. internal firms……………………………………………………………
3. buyers…………………………………………………………………..
4. costs…………………………………………………………………
5. relate to…………………………………………………………….
6. Account for……………………………………………………………
III. Find the sentence a or b which is closest in meaning to the sentence (2m)
1. You cannot really justify spending so much money on office equipment
 a. you cannot defend your actions b. you can depend your action
2. You have to keep up with the competition
a. We can ignore the competition b. We cannot ignore the competition
3. This plan is designed to keep us in business
a. This is a plan to start a business b. This is a plan to get a business.
4. This was a sizeable investment on our part
a. We spent very little money on this b. We spent a lot of money on this
5. These figure are too material for us to ignore
a. The figures are very high b. The figures are very low
6. I suggest you consider this again
a. have another thing about it b. Forget it

Have a good exam!

Đáp án
A. Grammar
1. His debt will be paid off next year

2. some of the ratios have been asked to go over

3. those figures will be produced by the end of this month
4. the market and the economic conditions have been being researched extensively
5. I want the report to be finish right now!
6. the financial problem for the project have been solved
7. budgets for the upcoming years are being talked about
8. solid companies are being looked for
B. Vocabulary and reading
I.
1. amortization 2. auditor 3. trainee accountants 4. bookkeepers 5. revenue 6. acquisition
II. Answer the questions
1. Taxation laws are enacted to encourage domestic and international corporations to either invest
or raise capital.
2. They use tax breaks to specific industries or to certain types of expenses to attract investors and
consumers
3. companies rely on tax specialists, who must have an excellent understanding of both their
clients’ business and the various taxation laws
Look at the passage again and say what words have the same meaning as
1. promote investment 4. expenses
2. domestic corporations 5. involve in
3. consumers 6. present
III.
1. a 2.b 3.b 4. b 5. a 6. a