BÀI GIẢNG MÔN TIẾNG ANH CHUYÊN NGÀNH KẾ TOÁN - TÀI CHÍNH pptx

TRƯỜNG ĐẠI HỌC KINH TẾ VÀ QUẢN TRỊ KINH DOANH THÁI NGUYÊN
BỘ MÔN NGOẠI NGỮ
BÀI GIẢNG MÔN TIẾNG ANH CHUYÊN NGÀNH
(DÀNH CHO HỆ ĐÀO TẠO LIÊN THÔNG)
Accounting and
Finance
Kế toán – Tài chính
PHẠM CƯỜNG

LƯU HÀNH NỘI BỘ
CHƯƠNG 1: THE WORLD OF ACCOUNTING
“There's no business like show business, but there are several businesses
like accounting.” David Letterman
Liệt kê các chủ đề hoặc các nội dung liên quan tới chuyên ngành Kế toán.

MỞ ĐẦU
Accounting
Accounting standards
Accounting equation
Bookkeeping
BÀI GIẢNG TIẾNG ANH CHUYÊN NGÀNH - KẾ TOÁN – TÀI CHÍNH
PHẦN I. TỪ VỰNG
A. Sử dụng từ điển để tìm hiểu ý nghĩa các thuật ngữ trong lĩnh vực kế
toán ở cột bên trái và ghép với các giải nghĩa bằng tiếng Anh của chúng
ở cột bên phải.
1. accounting
a. A written statement that shows the financial state of a
company at a particular time.
2. assets
b. An official financial record that gives details of all a
company's income and expenses for a particular period and

shows if it has made a profit or a loss.
3. expenses
c. The activity of keeping detailed records of the amounts of
money a business or person receives and spends.
4. balance sheet
d. Money that a business spends on supplies, workers,
services, etc. in order to operate.
5. income statement
e. The things that a company owns, that can be sold to pay debts.
6. profit
f. An amount of money that is invested in or is used to start a
business.
7. capital
g. Debts and obligations of a company.
8. liabilities
h. A financial benefit when the amount of revenue gained from
a business activity exceeds the expenses, costs to sustain
the activity.
B. Dùng các thuật ngữ trong Phần A để điền vào đoạn văn sau.
(1) __ Accounting __ summarizes and submits financial information of a
business or organization in reports and statements. One of the most important financial
reports is the (2) ________________________. This report shows the economic
performance of a business, whether it has made a (3) ______________ or loss. The
basic format is revenues less (4) _____________ equals income (in Britain income is
called profit). If expenses are greater than sales, then there is a loss.
Another very important report is the (5) _________________________. This
shows assets, liabilities, and owner’s equity of the business on a specific day, usually
the last day of the accounting year.
(6) _______________ are normally divided into current and non-current assets.
Current assets are the assets that are used to fund day-to-day operations and pay

ongoing expenses. Noncurrent assets are intended for use in the long-term operations
of a business. Non-current assets will still be with the company in several years.
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(7) _______________ can be either short term or long term. The former are
current liabilities, which are debts payable within one year, while the latter are
classified as long-term liabilities, which are debts payable over a longer period.
PHẦN II. THẢO LUẬN VÀ ĐỌC HIỂU
A. THẢO LUẬN
1. What are functions of financial information?
2. Who may need the financial information of a company?
3. What are the responsibilities of an accountant in a company?
B. ĐỌC HIỂU
1. Đọc bài đọc và trả lời các câu hỏi sau.
1. Why is accounting called the “language of business”?
2. How is a standardized accounting system achieved?
3. What do the balance sheet and the income statement have in common?
How are they different?
4. How are accountants classified in the United States?
5. What kinds of services do public accountants probably provide?
6. Which type of accounting – public, private, or governmental – appeals to
you the most? Why?
AN I NTROD UCTION TO A CC OUNT IN G
Accounting is frequently called the “language of business” because of its ability
to communicate financial information about an organization. Various interested
parties, including internal users, such as a company's managers and employees, and
external users, such as creditors, potential investors, governmental agencies, financial
analysts, and labor unions, rely on a company’s financial information to help them
make informed financial decisions. An effective accounting system, therefore, must
include accurate collecting, recording, classifying, summarizing, interpreting, and

reporting of information on the financial status of an organization.
In order to achieve a standardized system, the accounting process follows
accounting principles and rules. Regardless of the type of business or the amount of
money involved, common procedures for handling and presenting financial
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information are used. Incoming money (revenues) and outgoing money (expenditures)
are carefully monitored, and transactions are summarized in financial statements,
which reflect the major financial activities of an organization.
Two common financial statements are the balance sheet and the income
statement. The balance sheet shows the financial position of a company at one point of
time, while the income statement shows the financial performance of a company over
a period of time. Financial statements allow interested parties to compare one
organization to another and/or to compare accounting periods within one organization.
For example, an investor may compare the most recent income statements of two
corporations in order to find out which one would be a better investment.
People who specialize in the field of accounting are known as accountants. In
the United States, accountants are usually classified as public, private, or
governmental. Public accountants work independently and provide accounting services
such as auditing and tax computation to companies and individuals. Public accountants
may earn the title of CPA (Certified Public Accountant) by fulfilling rigorous
requirements. Private accountant work solely for private companies or corporations
that hire them to maintain financial records, and governmental accountants work for
government agencies or bureaus. Both private and governmental accountants are paid
on a salary basis, whereas public accountants receive fees for their services.
Through effective application of commonly accepted accounting systems,
private, public and governmental accountants provide accurate and timely financial
information that is necessary for organizational decision-making.
Từ vựng
- ability (n) - khả năng, năng lực

- communicate (v) - truyền đạt
- interested parties (n) – các bên quan tâm
- creditors (n) – các chủ nợ
- potential investors (n) – các nhà đầu tư tiềm năng
- governmental agencies (n) – các cơ quan chính phủ
- labor unions (n) – các liên đoàn lao động
- financial status (n) – tình hình tài chính
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- accounting principles and rules (n) – các nguyên tắc và quy tắc kế toán
- revenues (n) – doanh thu
- expenditures (n) – chi phí
- balance sheet (n) - bản cân đối kế toán
- income statement (n) – báo cáo thu nhập
- financial performance (n) - kết quả hoạt động tài chính
- auditing (n) - kiểm toán
- rigorous requirements (n) – các quy định nghiêm ngặt
- financial records (n) – các ghi chép thông tin tài chính
2. Lựa chọn từ hoặc cụm từ phù hợp nhất để hoàn thành các câu sau.
1. Accounting information is used by __________ to help them to make
financial decisions.
A. managers C. potential investors
B. creditors D. all of the above
2. Regardless of the type of business or the amount of money involved
____________.
A. all companies use identical accounting systems
B. balance sheets are more important than income statements
C. common procedures are used in handling financial information
D. no standardized accounting system is employed
3. Business monetary transactions are summarized in ______________.

A. bank books C. financial statements
B. computers D. cash registers
4. Public accountants may earn the title of CPA by ____________.
A. becoming governmental accountants
B. paying a fee
C. fulfilling rigorous requirements
D.obtaining a Bachelor of Arts degree in Accounting
5. Private and governmental accountants are paid on a _________ basis.
A. salary B. weekly C. fee D. monthly
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PHẦN III. TRỌNG TÂM NGỮ PHÁP
MỆNH ĐỀ QUAN HỆ
RELATIVE CLAUSES (Mệnh đề quan hệ)
A. Đại từ quan hệ thay cho danh từ chỉ Người và chỉ Vật
Mệnh đề quan hệ là mệnh đề được bắt đầu bằng các từ that, who, which hoặc
whose để miêu tả và xác định một đối tượng là người hoặc vật. Để chỉ người, ta
dùng who hoặc that. Để chỉ vật, ta dùng which hoặc that.
Chỉ người: The business consultants who/that advised us were very
experienced.
Chỉ vật: The services which that company offers are very expensive.
B. Mệnh đề quan hệ chủ ngữ và mệnh đề quan hệ tân ngữ
Đôi lúc chúng ta có thể giữ lại hoặc bỏ đi đại từ quan hệ.
 Nếu theo sau đại từ quan hệ who, which, that là động từ vị ngữ của mệnh
đề quan hệ, chúng ta không thể lược bỏ đi đại từ quan hệ:
We helped the tourists who had lost their way.
(who had lost their way là mệnh đề có đại từ quan hệ who là chủ ngữ)
 Nếu theo sau đại từ quan hệ who, which hoặc that là một danh từ hoặc một
đại từ đi liền với một động từ vị ngữ của mệnh đề, ta có thể lược bỏ đi đại từ
quan hệ. Vì vây, ta viết:

The computers that you ordered have arrived.
Hoặc:
The computers you ordered have arrived.
(Trong câu này, that you ordered là một mệnh đề quan hệ có đại từ
quan hệ that thay cho tân ngữ: you ordered the computers)
 Trong mệnh đề quan hệ tân ngữ, ta có thể dùng whom để chỉ người. Tuy
nhiên, cách dùng này chỉ thường thấy trong ngôn ngữ viết trang trọng.
The candidate whom they selected had intensive experience of the industry.
E. Mệnh đề quan hệ không hạn định
Trong một số trường hợp ta phải dùng who và which chứ không dùng that:
Sai: Starbucks Coffee Japan, that was established in 1995, has been
walking a different path.
Đúng: Starbucks Coffee Japan, which was established in 1995, has been
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walking a different path.
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
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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

4. Income tax is

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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 _____________________.
c. Before the accountant could become a CPA, she had to ___________ a
number of requirements.
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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
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.
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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
expenses being greater than income. Husbands and wives worry about living within
their means, and parents caution children about over-spending their allowances.
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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.
2. A budget is often known as a financial result of the business.
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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.
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CHƯƠNG 2: THE ACCOUNTS
Brainstorm a list of a company’s assets, debts and capital resources.
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MỞ ĐẦU
Assets
Assets
Buildings
Buildings

Land
Land
Liabilities
Liabilities
Bank loans
Bank loans
Owner’s equity
Owner’s equity
Stocks
Stocks
BÀI GIẢNG TIẾNG ANH CHUYÊN NGÀNH - KẾ TOÁN – TÀI CHÍNH
PHẦN I. TỪ VỰNG
A. Chọn lựa thuật ngữ đúng nhất so với giải nghĩa cho sẵn.
1. Amounts to be received in the future for goods or services sold on credit.
A. Accounts payable C. Income tax
B. Withdrawals D. Accounts receivable
2. Payment for the use of someone else's property.
A. Rent C. Income tax
B. Revenue D. Dividend
3. The cost of the supplies used in running an office.
A. Revenue C. Dividends
B. Office supplies D. Withdrawals
4. Amounts owed to others but not yet paid.
A. Income tax C. Accounts payable
B. Accounts receivable D. Withdrawals
5. Amounts of money invested into businesses in order to earn more money.
A. Income tax C. Revenue
B. Investments D. Dividends
6. Amount of money taken out of the business by the owner for personal use.
A. Withdrawals C. Income tax

B. Dividends D. Investments
7. The direct expenses to produce, manufacture, or purchase the goods or
services you sell.
A. Withdrawals C. Cost of goods
B. Dividends D. Rent
8. Direct tax on the earnings of individuals and corporations.
A. Income tax C. Rent
B. Revenue D. Investments
9. Earnings distributed to stockholders.
A. Rent C. Dividends
B. Revenue D. Investments
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10. The total amount of money a business takes in during a given period by
selling goods and services.
A. Rent C. Investments
B. Dividends D. Revenue
B. Ghép các thuật ngữ tiếng Anh kế toán bên trái với giải nghĩa bên phải.
a. current assets

1. the cost involved in selling goods, paying shop
and office staff, advertising, etc.
b. fixed assets
2. debts that will not have to be paid for several
years (e.g. money borrowed by selling shares or
mortgaging property)
c. intangible assets
3. the cost to the firm of the merchandise sold
(including the cost of raw materials, labour,
factory overheads)

d. current liabilities
4. cash, or other assets, that will be changed into
cash or consumed within a short time
e. long-term liabilities 5. the value of goods that are in stock and for sale
f. cost of sales
6. the profit from sales after the costs of selling, and
general expenses, have been subtracted
g. gross profit on sales
7. assets that are intended for use rather than sale,
and that will be of use for more than one year
(e.g. buildings, cars). Also known as plant assets.
h. net operating profit
8. assets that do not have physical reality, such as the
goodwill of customers, trade connections,
patents, copyrights
i. merchandise inventory 9. debts that have to be paid within a short time
j. selling and general expenses
10. the profit left after the cost of selling has been
subtracted from the value of sales
PHẦN II. THẢO LUẬN VÀ ĐỌC HIỂU
A. THẢO LUẬN
1. What are some documents that accountants can use to record transactions?
2. How are accounts classified? Name some of the widely used accounts.
3. What are major activities involved in the accounting process?
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B. ĐỌC HIỂU
SYSTEMS OF ACCOUNTS
The accounting process identifies business transactions and events, analyzes
and records their effects, and summarizes and presents information in reports and financial

statements. The accounting process that focuses on analyzing and recording transactions
and events follows these steps. Business transactions and events are the starting points.
Relying on source documents, the transactions and events are analyzed using the accounting
equation to understand how they affect company performance and financial position. These
effects are recorded in accounting records, informally referred to as the accounting books,
or simply the books. Additional steps such as posting and then preparing a trial balance
help summarizes and classifies the effects of transactions and events. Ultimately, the
accounting process provides information in useful reports or financial statements to decision
makers.
Source documents identify and describe transactions and events entering the
accounting process. They are the sources of accounting information and can be in either
hard copy or electronic form. Examples are sales tickets, checks, purchase orders, bills from
suppliers, employee earnings records, and bank statements.
An account is a record of increases and decreases in a specific asset, liability, equity,
revenue, or expense item. The general ledger, or simply ledger, is a record containing all
accounts used by a company. The ledger is often in electronic form. While most companies’
ledgers contain similar accounts, a company often uses one or more unique accounts
because of its type of operations. Accounts are arranged into three general categories (based
on the accounting equation), as shown below.
Asset accounts
Assets are resources owned or controlled by a company and that have expected future
benefits. Most accounting systems include separate accounts for the assets described here.
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A Cash account reflects a company’s cash balance. All increases and decreases in
cash are recorded in the Cash account. It includes money and any medium of exchange that
a bank accepts for deposit (coins, checks, money orders, and checking account balances).
Accounts receivable are held by a seller and refer to promises of payment from
customers to sellers. These transactions are often called credit sales or sales on account
(or on credit). Accounts receivable are increased by credit sales and are decreased by

customer payments.
A note receivable, or promissory note, is a written promise of another entity to pay a
definite sum of money on a specified future date to the holder of the note. A company
holding a promissory note signed by another entity has an asset that is recorded in a Note
(or Notes) Receivable account.
Prepaid Accounts (also called prepaid expenses) are assets that represent
prepayments of future expenses (not current expenses). When the expenses are later
incurred, the amounts in prepaid accounts are transferred to expense accounts. Common
examples of prepaid accounts include prepaid insurance, prepaid rent, and prepaid
services (such as club memberships). Prepaid accounts expire with the passage of time
(such as with rent) or through use (such as with prepaid meal tickets). When financial
statements are prepared, prepaid accounts are adjusted so that (1) all expired and used
prepaid accounts are recorded as regular expenses and (2) all unexpired and unused
prepaid accounts are recorded as assets (reflecting future use in future periods).
Supplies are assets until they are used. When they are used up, their costs are
reported as expenses. The costs of unused supplies are recorded in a Supplies asset account.
Supplies are often grouped by purpose - for example, office supplies and store supplies.
Office supplies include stationery, paper, toner, and pens. Store supplies include packaging
materials, plastic and paper bags, gift boxes and cartons, and cleaning materials. The costs
of these unused supplies can be recorded in an Office Supplies or a Store Supplies asset
account. When supplies are used, their costs are transferred from the asset accounts to
expense accounts.
Equipment is an asset. When equipment is used and gets worn down, its cost is
gradually reported as an expense (called depreciation). Equipment is often grouped by
its purpose - for example, office equipment and store equipment. Office equipment
includes computers, printers, desks, chairs, and shelves. The Store equipment account
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includes the costs of assets used in a store such as counters, showcases, ladders, hoists,
and cash registers.

Buildings such as stores, offices, warehouses, and factories are assets because they
provide expected future benefits to those who control or own them. Their costs are recorded
in a Buildings asset account.
The cost of land owned by a business is recorded in a Land account. The cost of
buildings located on the land is separately recorded in one or more building accounts.
Liabilities accounts
Liabilities are claims (by creditors) against assets, which means they are obligations
to transfer assets or provide products or services to other entities. An organization often has
several different liabilities, each of which is represented by a separate account that shows
amounts owed to each creditor. Creditors are individuals and organizations that own the
right to receive payments from a company. If a company fails to pay its obligations, the law
gives creditors a right to force the sale of that company’s assets to obtain the money to meet
creditors’ claims. When assets are sold under these conditions, creditors are paid first, but
only up to the amount of their claims. Any remaining money, the residual, goes to the
owners of the company. Creditors often use a balance sheet to help decide whether to loan
money to a company. A loan is less risky if the borrower’s liabilities are small in
comparison to assets because this means there are more resources than claims on resources.
Common liability accounts are described here.
Accounts payable refer to oral or implied promises to pay later, which usually arise
from purchases of merchandise. Payables can also arise from purchases of supplies,
equipment, and services. Accounting systems keep separate records about each creditor.
A note payable refers to a formal promise, usually denoted by the signing of a
promissory note, to pay a future amount. It is recorded in either a short-term Note Payable
account or a long-term Note Payable account, depending on when it must be repaid.
Unearned Revenue refers to a liability that is settled in the future when a
company delivers its products or services. When customers pay in advance for
products or services (before revenue is earned), the revenue recognition principle
requires that the seller consider this payment as unearned revenue. Examples of
unearned revenue include magazine subscriptions collected in advance by a publisher,
sales of gift certificates by stores, and season ticket sales by sports teams. The seller

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would record these in liability accounts such as Unearned Subscriptions, Unearned
Store Sales, and Unearned Ticket Revenue. When products and services are later
delivered, the earned portion of the unearned revenue is transferred to revenue
accounts such as Subscription Fees, Store Sales, and Ticket Sales.
Accrued liabilities are amounts owed that are not yet paid. Examples are wages
payable, taxes payable, and interest payable. These are often recorded in separate liability
accounts by the same title.
Equity accounts
The owner’s claim on a corporation’s assets is called equity, stockholders’ equity, or
shareholders’ equity. Equity is the owners’ residual interest in the assets of a business after
deducting liabilities. Equity is impacted by four types of accounts: common stock,
dividends, revenues, and expenses.
When an owner invests in a company in exchange for common stock, the
invested amount is recorded in an account titled Common Stock. Any further owner
investments are recorded in this account. When the company pays any cash dividends
it decreases both the company’s assets and its total equity. Dividends are not expenses
of the business. They are simply the opposite of owner investments. A Dividends
account is used in recording asset distributions to stockholders (owners).
Revenues and expenses also impact equity. Examples of revenue accounts are
Sales, Commissions Earned, Professional Fees Earned, Rent Earned, and Interest
Revenue. Revenues increase equity and result from products and services provided to
customers. Expenses decrease equity and result from assets and services used in a
company’s operations.
Xác định các thông tin phía dưới có phù hợp với nội dung trong bài đọc không.
Nếu thông tin đó là đúng, ghi TRUE, nếu thông tin đó sai, ghi FALSE.
1. The Cash account shows the value of money that the company keeps in the
bank accounts and in the cash registers.
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2. The amount of money that customers owe to the corporation is recorded in
the accounts payable.
3. The amount of money that the corporation owes to its suppliers is recorded
in the accounts payable.
4. Credit sales do not reflect the cash amount a company keeps in cash
registers or banks.
5. Supplies are always recorded as assets.
6. If a company fails to pay its obligations, all the value of its assets that are
sold in a forced sale belongs to the creditors.
7. Buildings and equipment are recorded in asset accounts.
8. All notes payable to the bank are the corporation’s short-term liabilities.
9. Expired prepaid meal tickets are recorded as expenses.
10. Unearned revenue is recorded in liability accounts when the goods have
not been delivered.
11. Revenues and expenses have no relation with shareholder’s equity.
12. Equity is the source of capital that the corporation owns, including the
common stock, and retained earnings.
Các tài khoản nào sau không thuộc nhóm tài khoản tài sản?
A. cash
B. other businesses’ securities (stocks and bonds) that are marketable
C. account receivables
D. accounts payable
E. prepaid expenses
F. unearned store sales
G. land
H. dividends
I. interest payable
J. buildings
K. equipment

L. wages
M. common stock
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N. retained earnings
PHẦN III. TRỌNG TÂM NGỮ PHÁP
CONDITIONALS (CÁC LOẠI CÂU ĐIỀU KIỆN)
A. Giới thiệu
Câu điều kiện được sử dụng để nói về các tình huống và kết quả của nó. Câu
điều kiện phải có 2 mệnh đề: mệnh đề chính và mệnh đề điều kiện.
Mệnh đề điều kiện Mệnh đề chính
If we break into the EU market, our sales will increase a lot.
Mệnh đề điều kiện có thể đứng trước hoặc sau mệnh đề chính.
Mệnh đề chính Mệnh đề điều kiện
Prices will rise if a deficit is financed by printing more money.
B. Chỉ dẫn điều kiện
If + present tense + imperative
If a fifteen percent discount is not accepted, please look for another supplier.
If the customer is a very difficult person, please stay calm.
C. Câu điều kiện loại 1
If + present tense + will / will not (won’t) + infinitive
If + present tense + must / should / can / may + infinitive
 Câu điều kiện loại 1 được dùng để nói về các kết quả của một sự việc có thể
xảy ra ở hiện tại hoặc tương lai.
If we increase our order, they will give us a higher discount.
If our main competitor goes bankrupt, we will increase our market share.
If a company needs capital, it may get a loan from a bank, or it may ask an investment
bank to sell equity or debt (stocks or bonds).
 Chúng ta thường dùng câu điều kiện loại 1 để nói về các điều kiện và điều
khoản trong một hợp đồng hoặc giao dịch.

If you are not fully satisfied with this product, we will refund your money.
Under the terms of their contract, employees must give 3 months' notice if they leave.
D. Câu điều kiện loại 2
If + past tense + would (not) / could / should / might + infinitive
 Chúng ta dùng câu điều kiện loại 2 để tưởng tượng ra các tình huống không
có thật ở hiện tại.
Imagine what it would be like if every bank issued its own currency.
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If prices never changed, nominal GDP would be sufficient.
If Portugal could make grape juice more efficiently than England, and if England could
make cloth more efficiently than Portugal, then trade would be beneficial to both.
 Câu điều kiện loại 2 được dùng để diễn đạt các kết quả tưởng tượng của một
sự việc không thể xảy ra ở hiện tại.
If you bought 10,000 shares, you would own 1 percent of the company.
If the wage rose to $14 per hour, some restaurants would stop hiring and others
would have to lay off some chefs.
If other companies entered the market, there would be more competition.
 “Were” được sử dụng phổ biến với tất cả các chủ ngữ của mệnh đề điều kiện
loại 2 trong văn phong Anh ngữ trang trọng.
If taxable income were defined as earned income, taxpayers receiving only interest and
dividends would be excluded from the payment of taxes.
If I were the Managing Director, I would restructure our company.
E. Câu điều kiện loại 3
If + past perfect + would /could / might have + past participle
 Câu điều kiện loại 3 được dùng để nói về những sự việc không xảy ra trong
quá khứ (và kết quả có thể của nó nếu sự việc đó xảy ra).
If the price / earnings ratio had been higher, I would have bought some shares.
The FTC estimated that consumers would have paid about $480 million more for CDs
than they did if prices had been determined by market forces.

F. Trường hợp đặc biệt
 Đôi khi việc kết hợp các mệnh đề điều kiện với mệnh đề chính không tuân
theo các cấu trúc nói trên. Hãy nghiên cứu một số ví dụ sau.
If the manager had not disguised the company’s financial situation, he would not be
in trouble now.
If oil price were not higher than they were in 2002 when we imported it, we would
have earned a lot of money.
We would be grateful if you would send us your payment made out to the order of
“Media Mart”.
PHẦN IV. BÀI TẬP ĐỀ NGHỊ
A. Phân loại các tài sản sau bằng cách đánh dấu √ vào cột tương ứng.
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Name of Account Current
Asset
Fixed
Asset
Current
Liability
Long-term
Liability
Accounts receivable
Accounts payable
Notes payable
Mortgage payable
Cash
Supplies
Salaries payable
Land
Equipment

Goodwill
Bonds
Buildings
Patents
Income Tax payable
B. Phân loại tài khoản
Derwood Corporation lập bảng cân đối kế toán sử dụng các phân loại tài khoản
sau:
1. Current assets 5. Current liabilities
2. Investments and funds 6. Long-term liabilities
3. Property, plant, and equipment 7. Contributed capital
4. Intangible assets 8. Retained earnings
Dưới đây là một số tài khoản. Hãy sử dụng các con số nói về các phân loại tài
khoản để phân loại các tài khoản sau.
_____ a. Office Supplies
_____ b. Accounts payable
_____ c. Store equipment
_____ d. Merchandise inventory (ending balance)
_____ e. Common stock
_____ f. Land held for future expansion
_____ g. Patents
_____ h. Bonds payable
_____ i. Retained earnings
_____ j. Allowance for uncollectible accounts
_____ k. Mortgage payable
_____ l. Short-term investments
_____ m. Notes receivable due in 6 months
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