7. BÀI GIẢNG TIẾNG ANH CHUYÊN NGÀNH - KẾ TOÁN – TÀI CHÍNH

Mệnh đề quan hệ như trên nhằm cung cấp thêm thông tin được gọi là mệnh đề quan hệ không hạn định và phải được ngăn cách với mệnh đề chính. Cùng xem xét sự khác biệt giữa hai loại:

• Mệnh đề quan hệ hạn định: Citigroup is a US company that was formed in 1998 by bringing together Citibank and Travelers.
• Mệnh đề quan hệ không hạn định: Legend Group Holdings, which is controlled by the Chinese government, owns a majority stake in Lenovo.

PHẦN IV. BÀI TẬP ĐỀ NGHỊ

A. Sử dụng các từ vựng cho sẵn để hoàn thành đoạn văn phía dưới. assets bookkeeping errors credit debit entries measures transactions principles reform relationships practices DEFINITION OF ACCOUNTING Accounting is the measurement of financial

(1) …………………….. which are transfers of legal property rights made under contractual (2) …………………………. Non-financial transactions are specifically excluded due to conservatism and materiality principles. At the core of modern financial accounting is the double-entry (3) ……………………… system. This system involves making at least two (4) ……………………………… for every transaction: a (5) ……………………… in one account, and a corresponding (6) ……………………… in another account. Basically, the sum of all debits should always equal the sum of all credits; this provides a simple way to check for (7) ……………………. This system was first used in medieval Europe; however, claims have been made that the system dates back to Ancient Rome or Greece. According to critics of standard accounting (8) ……………………….., accounting has changed little since. In each generation, accounting (9) …………………….. of some kind has been made in order to try to keep bookkeeping relevant to capital (10) …………………….. or production capacity, but such changes have not altered the basic (11) ……………………… of accounting. In recent times, the divergence of accounting from economic principles has resulted in 6 © Không sao chép khi chưa được chấp thuận.

8. BÀI GIẢNG TIẾNG ANH CHUYÊN NGÀNH - KẾ TOÁN – TÀI CHÍNH controversial

(12) ………………………… to make financial reports more indicative of economic reality.

B. Ghép một thuật ngữ về loại hình kế toán với giải nghĩa phù hợp ở cột bên.

C. Viết giải nghĩa cho các thuật ngữ bằng cách sử dụng cấu trúc sau.

1. Balance sheet is 2. Sales are 3. Capital is 7 © Không sao chép khi chưa được chấp thuận.

9. BÀI GIẢNG TIẾNG ANH CHUYÊN NGÀNH - KẾ TOÁN – TÀI CHÍNH

4. Income tax is

5. Accounts payable are

6. A creditor is

7. Creative accounting is

8. A loan is

D. Chọn lựa từ loại phù hợp để hoàn thành các câu sau.

1. communication / to communicate / communicative

a. Supervisors should strive for two-way _______________ with their employees.

b. By using an overhead projector, the guest speaker was able _____________________ his statistical information clearly.

c. Because of the clerk’s highly developed _____________________ skills, she was given a position that required her to deal directly with customers.

2. information / informed / informative

a. The owner ___________________ his employees that they would all receive a 5 percent pay increase.

b. Getting Acquainted with Accounting, by John L. Carey, is a very __________________ book.

c. Financial ________________ is essential for organizational decision making.

3. allowance / allowed / allowable

a. The supervisor lost control of his staff members after he __________ them to override his decisions.

b. When the factory was built 50 years ago, little _______________ was made for remodeling and expansion.

c. Capital punishment is ____________ only under exceptional circumstances.

4. fulfillment / fulfill / fulfilling

a. At times the assembly line worker felt a lack of professional ___________.

b. When he was promoted to production supervisor, however, his job became much more _____________________.

8 © Không sao chép khi chưa được chấp thuận.

10. BÀI GIẢNG TIẾNG ANH CHUYÊN NGÀNH - KẾ TOÁN – TÀI CHÍNH

c. Before the accountant could become a CPA, she had to ___________ a number of requirements.

5. standards / has standardized / standard

a. The _______________ paper size in the United States for business letters and memoranda is 8½ X 11 inches.

b. The accounts department _______________________ its procedures for recording and presenting financial information.

c. Nowadays, rigorous __________________ are enforced in the area of food processing and packaging.

E. Đọc đoạn giới thiệu về hoạt động kế toán ghi sổ và lựa chọn phương án đúng nhất (A, B, C hoặc D) để điền vào mỗi ô trống.

Bookkeeping, commonly referred to as keeping the books, is the process of keeping full, accurate, up-to-date business (1) ______. Proper bookkeeping can help businesses (2) ________ manage cash flow, stay abreast of profits and losses, and develop plans for the future based on financial trends. Furthermore, accurate bookkeeping is required by tax (3) ________. Bookkeeping involves making a record of the amounts received by a business as well as the amounts paid out. It (4) ________ money a company owes to vendors, employees, tax agencies, contractors and any other individual or entity. Likewise, accurate records of amounts owed to a company by outside individuals and organizations are also recorded in a company's (5) ________. A company's books are used to determine the amount of taxes the company must pay. They are also used in preparing (6) ________. Sometimes, a tax agency may decide to investigate the information reported on a tax return or other type of tax-related document. In such cases, business owners are required to present accurate records for the tax agency's inspection. Failure to do so could (7) ________ fines, penalties, or in severe cases, imprisonment. Though necessary and beneficial to business owners, the task of bookkeeping can be very time consuming. With no exceptions, every amount that is paid or received must be recorded. Additionally, (8) ________ is of the utmost importance, making keeping the 9 © Không sao chép khi chưa được chấp thuận.

11. BÀI GIẢNG TIẾNG ANH CHUYÊN NGÀNH - KẾ TOÁN – TÀI CHÍNH books in a rushed manner a very bad idea.

As business owners are often lacking in time, many choose to hire bookkeepers to keep company records well maintained. Although hiring bookkeeping professionals may be a good idea for many companies, not all business owners can afford to do so. This is particularity true of smaller, home-based, or start-up businesses. (9) _______, there are many computer bookkeeping programs designed to make the task of keeping the books manageable and less time consuming. Many bookkeeping programs (10) _________ all of the calculations for the user, taking the worry out of keeping accurate figures.

1. A. records                   B. deals                        C. account                        D. contacts

2. A. affect                      B. effect                       C. effective                       D. effectively

3. A. return                      B. authorities               C. income                         D. payments

4. A. encompasses          B. deducts                     C. makes up                     D. takes away

5. A. files                        B. folders                      C. books                           D. magnetic disks

6. A. tax breaks               B. tax returns                C. tax credits                    D. tax shelters

7. A. result from              B. cause                        C. lead to                          D. file for

8. A. accuracy                 B. accurate                    C. inaccurate                     D. inaccuracy

9. A. Unluckily               B. However                   C. Fortunately                   D. Likewise

10. A. face B. deal C. encounter D. handle

F. Đọc đoạn bài đọc sau và trả lời các câu hỏi phía dưới.

BUDGETING AND ACCOUNTING

Everyone should agree that it is easy to spend money – sometimes too easy – and it is difficult to save money. One may ask himself “Where did my money go?” after counting the money in his purse. So before and after earning, spending and saving, people and businesses turn to paper and pencil – and now to computers – to plan what is going to happen with their money and account for what is happening or has happened to it. A financial plan is called a budget. This universal problem affects not only the individual, but all entities – small businesses, big corporations, non-profit organizations, and the government. Many politicians have made many speeches about cost over-runs and budget deficits caused by 10 © Không sao chép khi chưa được chấp thuận.

12. BÀI GIẢNG TIẾNG ANH CHUYÊN NGÀNH - KẾ TOÁN – TÀI CHÍNH expenses being greater than income.

Husbands and wives worry about living within their means, and parents caution children about over-spending their allowances. A budget is, quite simply, a forecast of what the revenue will be (how much money will come in) and what the expenses will be (how much money will go out). Some expenses are the result of purchases, and accountants call these purchases expenditures. If the budget is for a profit-making entity, the revenue should exceed the expenses and the bottom line should show a profit. The family hopes to have a balanced budget, and politicians often demand the government balance its budget, too. Budgets are prepared for certain periods of time. For example, a 12-month accounting period is called a financial year. When the year begins, it then becomes the task of the bookkeeper to record or enter the income and expense in journals and ledgers. The accountant then counts up and analyzes the financial status and the financial progress of the entity. The financial status is shown in a balance sheet which shows the assets (what the business owns) and the liabilities (what the business owes) and the equities (how much capital the business has). The accountant also prepares a financial statement which has, in addition to the balance sheet, the income statement, which shows the important bottom line and the entity’s profit or loss.

Từ vựng

• budget (n) – ngân sách
• entities (n) – đơn vị kinh tế
• allowances (n) - nguồn kinh phí, trợ cấp
• budget deficits (n) - thâm hụt ngân sách
• cost over-runs (n) – chi phí vựơt quá dự toán
• exceed (n) - lớn hơn, nhiều hơn
• journals (n) - sổ nhật ký
• ledgers (n) - sổ cái
• profit (n) - lợi nhuận
• loss (n) – lỗ

Xác định các thông tin sau có phù hợp với nội dung trong bài đọc không. Nếu thông tin sau là đúng, ghi TRUE, nếu thông tin đó sai, ghi FALSE. 1. Saving money is as simple as using the money. 11 © Không sao chép khi chưa được chấp thuận.

13. BÀI GIẢNG TIẾNG ANH CHUYÊN NGÀNH - KẾ TOÁN – TÀI CHÍNH

2. A budget is often known as a financial result of the business.

3. If the revenue exceeds the expenses at the end of the accounting period, the business has made a profit.

4. The financial year is often longer than the calendar year.

5. During the financial year, the bookkeeper records and enters earnings and expenditures in journals and ledgers.

6. The balance sheet gives information about the entity’s earnings and expenditures. 12 © Không sao chép khi chưa được chấp thuận.

 Nguồn tin: Khoa Kế toán - Tài chính