ÔN TẬP ANH B CÔNG CHỨC THUẾ 2014 ( BẢN RÚT GỌN) VÀ ĐỀ THI , ESSAY MẪU ( CÓ ĐÁP ÁN)

ÔN TẬP ANH B CÔNG CHỨC THUẾ 2014 ( BẢN RÚT GỌN) VÀ ĐỀ THI ,
ESSAY MẪU ( CÓ ĐÁP ÁN)
I. NON-FINITE VERBS
A. The infinitive (Nguyên thể)
1. With “TO” – dạng nguyên thể có “TO”
• Sau động từ khuyết thiếu: have to, ought to, be able to, used to
• Sau tính từ: It / sbd + be + adj + TO DO
Ví dụ:
- It is necessary (for us) to learn English.
(boring, easy, dangerous, difficult, good, hard, important, strange ……)
- I am ready to help you.
(anxious, embarrassed, excited, delighted, happy, pleased, prepared, ready, sad, willing, …… )
• Sau một số động từ theo cấu trúc: Sbd + V + to + V
Ví dụ:
- I want to watch TV now.
(agree, appear, arrange, attempt, claim, decide, deserve, desire, expect, fail, forget, hope, intend, learn,
manage, mean, need, offer, prepare, pretend, promise, refuse, regret, seem, struggle, tend, threaten, try,
volunteer, wait, want, wish …)
Chú ý với các động từ được gạch chân, có thể dùng theo 2 cách: forget to do / forget doing.
Ví dụ:
- Don’t forget to knock the door before you leave the house.
- He forgot borrowing me $100.
• Sau một số động từ theo cấu trúc: Sbd + V + tân ngữ + to + V
Ví dụ:
- I want you to watch TV now.

(advice, allow, ask, cause, convince, challenge, enable, encourage, expect, force, hire, instruct, invite,
need, order, permit, persuade, remind, require, teach, tell, want, warn, …)
• Sau danh từ
Ví dụ:
- I need some paper to write my report.

• Sau đại từ
Ví dụ:
- Have you anything to eat?
(something, anything, nothing, someone/somebody, anyone/anybody, noone/nobody, anywhere,
somewhere, nowhere)
2. Without TO – dạng nguyên thể không có TO
• Sau các động từ khuyết thiếu: can, may, must, will, shall, should, would, need, had better,
would rather
• Sau động từ: let, make
B. The Gerund (Danh động từ)
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1. Theo công thức: Be + adj + preposition + V-ing
Ví dụ: He is interested in playing chess.
Các tính từ thuộc nhóm:
- Có dạng phân từ 1 hay 2 được trình bày ở trang 7
- Be afraid of, be aware of, be capable of, be good at, be guilty of, be proud of, be responsible for,
be suitable for, be successful in, be sure of, be/get used to
2. Theo công thức: V + V-ing
Ví dụ: She loves cooking .
Gồm có các nhóm động từ:
- Like, love, enjoy, don’t mind, dislike, hate, detest.
- Begin, start, go on, continue, finish, stop*
- Admit, appreciate, avoid, can’t help, deny, delay, keep, imagine, miss, need, postpone, quit,
recommned, regret*, resist, risk, suggest, try*
3. Theo công thức: V + preposition + V-ing
Ví dụ: He succeeded in getting the job.
Gồm có các động từ:
Accuse sbd of, burst out, aim at, approve of, charge sbd of, complain of, depend on, feel like, give up,
insist on, keep on, look like, look forward to, object to, persist in, prevent sbd from, put off, rely on,
succeed in, suspect sbd of, thank sbd for, think of, worry about.

4. Theo công thức: Noun + preposition + V-ing
Art of, chance of, choice of, excuse for, intention of, reason for, possibility of method of, way of, …
5. Theo công thức: Preposition + V-ing
On, after, before, because of, in spite of, despite
C. The participles (Phân từ)
1. The present participle – V-ing: Phân từ 1
• Sau các động từ: see, hear, feel, smell, listen to, notice, watch, catch
Ví dụ:
- I see him passing my house every day.
• Sau các động từ: go, come, spend (time), waste (time), be busy
Ví dụ:
- Let’s go dancing.
• Trước hay sau danh từ, thay cho một mệnh đề tính ngữ:
Ví dụ:
- She tried to calm down the crying child. (the child who was crying.)
- He came up to the policeman (who was) standing at the corner.
• Thay thế cho một số mệnh đề trạng ngữ:
Ví dụ:
- Coming up to the door I found in locked. (= when I came …)
- Having done my homework I went out. (= After I had done …)
- Being small he went through the hole easily. (= Because he was small …)
• Trường hợp có 2 hoặc hơn 2 động từ của cùng một chủ ngữ:
Ví dụ:
- He stood at the door looking at the tree. (He stood and looked …)
2. The past participle – V-ed: Phân từ 2
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• Sau động từ see, hear … với nghĩa bị động
Ví dụ:
- I saw the boy beaten.
• Sau have, want, get với nghĩa bị động

Ví dụ:
- I have my hair cut every month.
• Trước hay sau danh từ, thay cho một mệnh đề tính ngữ:
Ví dụ:
- I read the letter (which was) written in English.
- The stolen watch was never found again. (= the watch which was stolen)
- Thay thế cho một số mệnh đề trạng ngữ:
Ví dụ:
- When (she was) asked, she didn’t answer.
- If (I am) asked I’ll tell the truth.
- Through (he was) forced to speak, he didn’t say a word.
II. VIẾT LẠI CÂU
1 . Trực tiếp – Gián tiếp
Thay đổi về thời: Hiện tại đơn → Quá khứ đơn/ Hiên tại tiếp diễn → quá khứ tiếp diễn/ hiện tại
hoàn thành → qkhứ hoàn thành/ quá khứ đơn → qkhứ hoàn thành/ will → would/ can → could.
Thay đổi trạng ngữ chỉ thời gian:
Yesterday → the previous day/ last week → the previous week/
2 months ago → 2 months earlier
Tomorrow → the following day/ next week →the following week/
In 2 months → 2 months later
Ví dụ: (phần viết tiếp)
Các trường hợp chuyển đặc biệt
- Wh- questions
"When will you let us know your decision?" they asked me.
They asked me when I would let them know my decision.
- Yes/no questions
"Do you know Lars Hansen? she asked me
She asked me if I knew Lars Hansen.
- Reporting verbs: ask/tell/ warn/order/advise/encourage/remind/persuade + sbd + to do sth
offer/refuse/promise + to do sth

admit/deny/apologize for + -ing form
2 Thời hiện tại hoàn thành – quá khứ đơn
1. He has collected stamps for five years.
He started ……(collecting stamps five years ago.
2. They started learning English six months ago.
They have ……(learnt E for six months.)
4. The last time we ordered stationery from them was two months ago.
We haven’t ………(ordered stationery from them for two months.)
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3. So sánh:
ss hơn → ss k bằng: Jane is a better cook than Robert.
Robert can’t ……(cook as well as Jane.)
Ss hơn nhất → ss k bằng: 4. Janet is the best tennis player in the club.
No one ……(in the club can play tennis as well as Jenet.)
Ss hơn →Ss hơn nhất: Couldn't you find a better hotel?
Is this (the best hotel you could find?)
Ss hơn nhất + have ever + PII – have never + PII + such + cụm danh từ
This is the most interesting film I have ever seen.
→ I have never seen such an interesting film.
4. Câu điều kiện
She didn’t go to the concert because she was ill.
If she ………(hadn’t been ill she would have gone to the concert.) - điều kiện loại 3 ước điều
ngược lại với điều đã xảy ra trong quá khứ.
The child will die if nobody sends him for a doctor.
Unless ……somebody sends him for a doctor the child will die
(Chuyển if – unless: chỉ thay đổi 1 vế từ phủ định sang khẳng định và ngược lại.)
5. Mặc dù …
Although/ Though + mệnh đề - In spite of/ Despite + danh từ (vế sau chuyen nguyên xuống)
Although he had a good salary, he was unhappy in his job.
In spite ……(of his good salary, he was unhappy in his job.)

6. Chủ động - Bị động (xem bảng chủ động và bị động ở trên)
Đặc biệt: have sth + PII/ is said to be/to do …/ need + V-ing
7. so + adj/adv + that – such + adj/adv + that (sau that chuyển nguyên xuống)
The music is so loud that I can't hear your voice.
It is such (loud music that ….)
8. too + adj/adv + to do sth – not + tính từ ngược nghĩa + enough + to do sth
The test was too difficult for us to finish in time.
The test wasn't (easy enough for us to finish in time.)
9. Cách diễn đạt đồng nghĩa (xem phần cấu trúc động từ tương đương)
III. LOẠI CÂU HỎI – CÂU TRẢ LỜI
- When ………. ? - giới từ + đơn vị thời gian: (at 7a.m./ on Monday/ in June …)
- Where ……… ? - giới từ + danh từ chỉ nơi chốn
- What + be + (A)? – danh từ đi sau “be”
- What + trợ từ + chủ ngữ + do… ? (Ai đó làm gì?)
Trả lời: To do sth: là làm gì đó
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- What happen…….? - Điều gì xảy ra?
Trả lời: phần còn lại của câu mà một phần của cau đó đã thấy trong câu hỏi.
- What percentage…? - Tỷ lệ % là bao nhiêu? - trả lời: n % of sth
- How + be + (A)? - Trả lời: tính từ đi sau “be”
- How + trợ từ + chủ ngữ + do sth? – Ai đó làm gì như thế nào?
trả lời: chon 1 trong 3 khả năng sau: trạng tư/ giới từ + danh từ (on time; by heart …)/ giới từ +
V-ing ( by travelling a lot; through shoplifting …)
- How many/ how much … ? - Trả lời: số đếm/ từ chỉ mức + danh từ (ví dụ: 3 people …)
MỘT SỐ BÀI ĐỌC VÀ DỊCH
Test A
Read the passage carefully and choose the best answer A, B, C, or D.
Job trends for the future emphasize careers in sales and marketing. Most of the growth will
come in international sales, high technology, and electronic marketing. Research shows that
overseas sales of high tech equipment and technology will increase 20% in the next decade.

The Internet is the primary source for advertising and marketing to these overseas
customers. At the same time, however, successful marketers must find new avenues to increase
consumer awareness of their products. As some clients become inundated by information on the
Internet, and as others are still just learning to navigate the Web, the marketers of the future will
have to be inventive.
More traditional sales skills, such as bilingualism and an agreeable character, are still
useful. Willingness to travel is also a plus.
1. What kinds of careers show promise for the future?
A. Research and development C. High technology
B. Sales and marketing D. Travel agents
2. Why are these careers increasing in importance?
A. Companies are trying to focus on profits.
B. They address a neglected market segment.
C. High-tech sales are growing.
D. Most marketing will occur on the Internet
3. The word avenues in paragraph 2 is closest in meaning to
A. streets B. ways C. stores D. sales
4. The author believes that the successful marketers must be
A. bilingual B. overseas C. abreast of research D. creative
5. According to the article, why isn't Internet advertising always effective?
A. Some users see too much of it; some see too little.
B. Many users have limited English skills.
C. Access to the Web may be limited.
D. Consumers are unaware of products advertised on the Internet.
English - Vietnamese translation
Financial analysis (also referred to as financial statement analysis or accounting analysis)
refers to an assessment of the viability, stability and profitability of a business, sub-business or
project. It is performed by professionals who prepare reports using ratios that make use of
information taken from financial statements and other reports. These reports are usually presented
to top management as one of their bases in making business decisions.

Vietnamese - Englisih translation
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1. Khi một công ty lớn hơn mua 51% cổ phiếu hiện hành của một công ty nhỏ hơn thì nó sẽ tiếp
quản công ty nhỏ hơn đó.
2. Chiến lược toàn cầu của các công ty đa quốc gia là hoạt động và sản xuất ỏ nhiều nước để
hưởng lợi thế tương đối của từng quốc gia.
3. Chức năng chủ yếu của thuế là tăng nguồn thu để cấp cho chi tiêu của chính phủ.
4. Nhiệm vụ của giám đốc sản xuất để tìm cách làm tăng doanh thu là thay đổi tổ hợp marketing.
Test B:
Read the passage carefully and choose the best answer A, B, C, or D.
In the United States, the federal government is responsible for protecting those who invest
in corporate stocks and bonds. In the 1930s, it established the Securities and Exchange
Commission (SEC) to regulate the sales of securities. The SEC also tries to make it easier for the
public to get the information that it needs to make intelligent decisions about investments. The
SEC does not, however, offer advice on the worth of any particular stock or bond. The decision to
buy or sell stocks and bonds is left to each individual investor. In addiition, state government are
also involved in regulating securities, especially those securities that are not subject to federal
regulation. Each of the major exchange also acts as a self-regulator. An exchange establishes
rules for trading and will penalize or expel a member who fails to follow its rules.
1. The federal government is responsible for protecting
A. owners of corporations.
B. buyers of securities.
C. stockbrokers.
D. stock and bond issuers
2. The Securities and Exchange Commission (SEC) was established
A. to provide consultancy on securities prices.
B. to trade in corporations' stocks and bonds.
C. to regulate the trading of stocks and bonds.
D. to issue stocks and bonds.
3. What purpose of the SEC is not mentioned in the passage?

A. to protect investors
B. to help the interested parties to get information
C. to manage the trading of securities
D. to perform the stock exchange market.
4. The word the public in line 4 is closest in meaning to
A. only investors C. all citizens of a society
B. only shareholders D. all interested persons
5. The word
in the last sentence is closest in meaning to
A. punish B. fine C. arrest D. prision
English - Vietnamese translation
Financial accounting is one branch of accounting which involves processes by which financial
information about a business is recorded, classified, summarised, interpreted, and publicly
communicated. By contrast management accounting information is used within an organization
and is usually confidential and accessible only to a small group, mostly decision-makers.
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Vietnamese - Englisih translation
1. Tài sản như máy móc và thiết bị giảm dần giá trị theo thời gian vì chúng bị hao mòn hoặc lỗi
thời.
2. Thuế đánh vào thu nhập cá nhân và thu nhập doanh nghiệp là những nguồn thu chủ yếu đối với
hầu hết các nước phát triển.
3. Các ngân hàng thương mại kiếm lời dựa trên chênh lệch giữa lãi suất họ trả cho người cho vay
hay người gửi và lãi suất họ tính đối với người đi vay.
4. Để phù hợp với nguyên lí ghi sổ kép, phương trình kế toán cơ bản là:
Tài sản = Nợ + Vốn chủ sở hữu
Test C>
Read the passage carefully and choose the best answer A, B, C, or D.
The channel of distibution refers to the route the product takes on the way from the
manufacturer to the ultimate consumer. The simplest form of distribution is direct sale. However,
most often the channel of distribution involves middlemen. Middlemen are people who take

possession of merchandise and take title to it or arrange for transfer of ownership. The reason
middlemen are needed is that a particular customer or consumer desires many products, which
come from many manufacturers, and it is impossible for the consumer to purchase every product
from the producer. For example, in offices, pencils, paper, desks, chairs, lamps, cabinets, and
many other products are used. Each of these products may be manufactured in different part of
the country. The office purchasing agent needs to be able to purchase different quantities of these
items at one place that is conenient for him.
The job of the middleman is to collect the different products from various manufacturers,
and then to provide them into amounts which the customers require. The middleman gives the
products place utility by delivering or transporting them to where they are needed. Two types of
middlemen are merchant middlemen, who actually take title to the merchandise, and agent
middlemen, who arrange for the transfer of title between manufacturer and wholesaler. An
example of a merchant middleman might be a person who owns a warehouse, buys large
quantities of goods from manufacturers, and then distributes them to companies who purchase
small quantities. An example of an agent middleman would be a broker who earns a commission
by putting buyer and seller in contact with one another.
1. A grower selling fruit at a road stand is an example of
A. a middleman. C. producer selling directly to consumer.
B. a convenience good. D. manufacturer selling directly to middleman.
2. A middleman who takes title to the merchandise is an example of
A. a merchant middleman C. a distributor
B. an agent middleman D. a customer
3. The purchasing agent at an office probably
A. deals directly with pencil manufacturers.
B. acts as a middleman.
C. orders through a local office supply store.
D. distributes office supplies from his warehouse.
4. A stock broker or real estate broker would be an example of
A. a person who receives title to certain investments.
B. a person who deals with both buyer and seller.

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C. a person who buys large quantities of real estate and stock.
D. a salesman.
5. The word channel in line 1 is closest in meaning to
A. a television station C. a passage of water
B. a method of sending sth D. a way of expressing ideas
V.1. English - Vietnamese translation
Financial markets such as bond and stock markets are crucial to promoting greater
economic efficiency by channeling funds from people who do not have a productive use for them
to those do. Indeed, well-functioning financial markets are a key factor in producing high
economic growth. Activities in financial markets also have direct effects on personal wealth, the
behaviour of businesses and consumers, and the cyclical performance of the economy.
V.2. Vietnamese - Englisih translation
1. Một trong những vấn đề cơ bản và gây nhiều tranh cãi nhất trong kế toán là xác định giá trị
bằng tiền của các loại tài sản cố định.
2. Thuế đánh vào thu nhập cá nhân và thu nhập doanh nghiệp ngày càng đóng vai trò quan trọng
trong hệ thống thuế của nhiều nước đang phát triển.
3. Trong hợp đồng bảo hiểm, công ty bảo hiểm hứa trả một khoản tiền nhất định cho bên được
bảo hiểm khi có rủi ro xảy ra.
4. Hầu hết các doanh nghiệp tiến hành nghiên cứu thị trường bằng cách thu thập và phân tích
thông tin về tầm cỡ của thị trường tiềm năng, hành vi của khách hàng, v.v.
Test D>
Read the passage carefully and choose the best answer A, B, C, or D.
Promotion is the aspect of marketing concerned with increasing sales. Marketing must be
considered in making production decisions, and promotion must be considered in the overall
marketing process. promotion attempts to persuade and influence the customer's attitude in
various ways. It is oriented toward producing a customer for the product rather than a product for
the customer. Economists believe price should be determined by supply and demand. Promotion
attempts to increase demand for a product and thereby increase sales. It wants to make the
demand for a product inelastic when prices increase and elastic when prices decrease. In other

words, through promotion, companies try to keep demand and sales constant when prices
increase. They do not want an increase in the price of their product to result in lower sales;
instsead they want it to result in an increase in profits. However, if the price decreases, they want
demand for the product to increase, hoping that an increase in sales volume will offset the
decrease in price.
1. Promotion attempts to increase demand for the product. Effective promotion therefore
A. increases sales. C. aims at a mass audience.
B. decreases supply. D. decreases prices
2. Promotion should shift the demand curve so that
A. supplies increase. C. consumers want to buy the product more than before.
B. prices increase. D. demand stays constant
3. If the demand for the product is inelastic, when prices increase
A. customers continue to buy the product even at higher prices.
B. increased prices result in fewer sales.
C. increased prices result in more sales.
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D. the supply available for sale is increased.
4. Why do companies want to make the demand for their products elastic when prices decrease?
A. sales volume increases. C. increased sales volume may offset lower prices.
B. the demand is elastic. D. all of the above.
5. The word inelastic in line 7 is closest in meaning to
A. unpredictable C. unimagineable
B. unmoveable D. unchangeable
V.1. English - Vietnamese translation
For funds to be transferred from one country to another, they have to be converted from the
currency in the country of origin (say, dollars) into the currency of the country they are going to
(say, euros). The foreign exchange market is where this conversion takes place, so it is
instrumental in moving funds between countries. It is also important because it is where the
foreign exchange rate, the price of one country's currency in terms of another's, is determined.
V.2. Vietnamese - Englisih translation

1. Người nắm giữ cổ phiếu ưu đãi của công ty được quyền hưởng cổ tức cố định bất kỳ khi nào
ban giám đốc quyết định trả.
2. Các dịch vụ do các công ty trong nước và nước ngoài cung cấp cho các doanh nghiệp trong khu
vực chế xuất xuất khẩu (export processing zones) sẽ được miễn thuế giá trị gia tăng.
3. Ngày nay các ngân hàng đang phải đối mặt với cạnh tranh ngày càng tăng của các tổ chức tài
chính khác cả về số lượng và phạm vi các dịch vụ tài chính.
4. Một phần lợi nhuận của doanh nghiệp được trả cho chính phủ dưới dạng thuế, và một phần
thường được chia cho các cổ đông dưới dạng cổ tức.
Test E
II. Read the passage carefully and choose the best answer A, B, C, or D.
The majority of economists believe in the comparative cost priciple, which proposes that all
nations will raise their living standards and real income if they specialize in the production of those goods
and services in which they have the highest relative productivity. Nations may have an absolute or a
comparative advantage in producing goods and services because of factors of production (notably raw
materials), climate, division of labour, economies of scale, and so forth.
This theory explains why there is international trade between North and South, e.g.
semiconductors going from the USA to Brazil, and coffee going in the opposite direction. But it does not
explain the fact that over 75% of the exports of the advanced industrial countries go to other similar
advanced nations, with similar resources, wage rates, and level of technology, education, and capital. It is
more a historical accident than a result of natural resources that the US leads in building aircraft,
semiconductors, computers and software, while Germany makes luxury automobiles, machine tools and
cameras.
However the economists who recommend free trade do not face elections every four or five years.
Democratic governments do, which often encourages them to impose tarrifs and quotas in order to protect
what they see as strategic industries - notably agriculture - without which the country would be in danger
if there was a war, as well as other jobs.
1. It is suggested by that the comparative advantage can bring a lot of benefits to all
trading nations.
A. all economists C. few economists
B. many economists D. none of economists

2. The comparative advantage proposes that nations in the world should specialize in
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A. only goods and services in which they have the highest relative productivity.
B. as many goods and services as possible to create jobs.
C. any goods and services which they produce more efficiently than other nations.
D. All of the above.
3. Which of the following factors does not produce comparative advantage for particular
countries?
A. climate conditions. C. natural resources
B. labour forces. D. political consideration
4. Which of the following statements is TRUE?
A. 75% of the exports of the advanced industrial countries go to countries with less
efficient production.
B. 25% of the exports are done among developing countries in the world.
C. 75% of the exports done among the advanced industrial countries due to the
comparative advantage.
D. A large proportion of the the exports done among the advanced industrial countries
due to political consideration.
5. What is the best tittle for the reading passage?
A. Protectionism and free trade. C. The development of international trade.
B. Benefits of the comparative advantage. D. Tarrifs and quotas.
V.1. English - Vietnamese translation
Customs procedures for arriving passengers at many international airports, and some road
crossings, are separated into Red and Green Channels. Passengers with goods to declare (carrying
items above the permitted customs limits and/or carrying prohibited items) should go through the
Red Channel. Passengers with nothing to declare (carrying goods within the customs limits only
and not carrying prohibited items) can go through the Green Channel. Passengers going through
the Green Channel are only subject to spot checks and save time.
Vietnamese - Englisih translation
1. Quảng cáo cung cấp thông tin cho khách hàng về sự tồn tại và lợi ich của sản phẩm và dịch vụ,

và cố gắng thuyết phục họ mua chúng.
2. Mục đích cơ bản của báo cáo tài chính là giúp cho người sử dụng đánh giá tình hình tài chính,
khả năng sinh lời và triển vọng tương lai của doanh nghiệp.
3. Doanh nghiệp chú trọng vào hiệu quả kinh tế và hiệu quả lại phụ thuộc vào quản lý tài chính
của doanh nghiệp đó.
4. Hoạt động của hệ thống bảo hiểm cho phép chi phí cho tổn thất được bù đắp và tái phân chia
trước.
MỘT SỐ BÀI TOPIC
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Your family: Gia dinh ban
Now I am married. There are four members in my family. I have got two children, a daughter and
a son. My elder daughter is now at …… grade, she learns at …… school in Cau Giay district.
Every day, she goes to class from 7 a.m until 5 p.m. She has to learn very hard with many
exercises and homework. Sometimes I help her with her lessons. My son is ……. years old. He is
intelligent too. My husband often takes them to school every morning but he can’t drive them
home in the afternoon because he usually has to work long hours. So that is my duty, sometimes
my younger brother helps me to take them home. I am an accountant in a big company so I am
usually very busy at the end of months and the year.
At weekends, it is more relaxing for all of us. We often spend the happy time together at home. I
buy some different kinds of food to prepare for the meals. Sometimes we invite some of our
friends to lunch at home or go out for lunch together with other families. I think, the life is great!
Your working day: Ngay lam viec cua ban
On week days I usually get up nearly seven o’clock. I do not like to get up early, but I have to,
because I have a lot of work to do during the day.
I do my morning exercises, make my bed, wash my-self, dress and go to the kitchen to have
breakfast. My mother usually prepares breakfast for me, but sometimes I do it myself. I do not
like big breakfasts, I prefer a cup of coffee and a sandwich.
Then I go to school (to work). It is rather far (not far) from my house and I go there by bus (on
foot). I have classes (I work) till o’clock. Then I come home and have dinner.
After dinner I do some housework. I sweep the floor, dust the furniture and clean the carpets with

the vacuum-cleaner. Sometimes my mother asks me to go shopping or to help her in the kitchen.
After it I have free time. I go for a walk with my friend, or watch TV, or read books, or play
computer games. Then I have supper with my family. I like evenings very much because all of us
get together after work and study and have the opportunity to talk and to discuss our family
affairs.
I usually go to bed at about eleven o'clock.
 How your family has changed in the past five years. Gia dinh thay doi nhu the nao trong 5
nam qua.
We have seen many changes over the last five years. I got married in 2007 and I have lived far
from my parents since then. My life has been much different to the previous time. The life has
become harder for me. We had two children in ………. and ………so I and my husband/ wife
need to work harder to get enough money to support our bigger-sized family. After working
hours, I often takes my children home and help my wife with the housework. Sometimes I feel
very tired with the family life. Before, I was usually going out (to restuarants or karaoke) with my
friends until 10 or 11 o’clock in the evening. I didn’t have to take care of anyone else. I could do
whatever I wanted. But now, it is much different. However, my life is happier with my two
children, they are lovely and beautiful. Sometimes they make me laugh with their innocent words.
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We also managed to buy a house in 2000 and we get higher and higher income. I think that I can
get accustomed to the family life now.
 Uu diem va nhuoc diem cua TV
The advantages and disadvantages of television
Nowadays many people all over the world spent most of their free time watching television; but
since its appearance, television has brought to man many advantages as well as disadvantages.
First, television plays an important role in our daily activities: it keeps us informed of all current
affairs in the world. Events through television are more vivid than those through books and
magazines.
Second, television helps us enrich our spiritual lives. Our knowledge is broadened in many ways.
Through language teaching programs, we can learn the language we like such as: English, French,
German, Chinese, Japanese and so on. We can become skilful and clever at doing jobs, making

cakes or arranging flowers through practical courses taught on television.
Finally, television is a source of recreation. Humorous stories and funny films bring us minutes of
relaxation after a hard day’s work. For me, sitting comfortably in an arm-chair to watch an
international football match on television is more interesting than having to queue for tickets at a
crowded stadium.
Apart from its advantages, however, television also brings lots of disadvantages to viewers too.
First, television viewers gradually become passive in their action. Television may be a splendid
media of communication, but it prevents us from communicating with each other or with the
outer world. The world seen through television is only the restricted one: It separates us from the
real world.
Second, television, with its fascinating power, makes people of all ages sink into oblivion: whole
generations are growing up addicted to the telly. Pupils and students are so absorbed in television
that they neglect their school activities. Food is left uneaten, homework undone and lessons
unprepared. Housewives are so keen on watching television that they neglect their duties toward
their husbands and their children. Instead of watching television, we may use the time for a real
family hour. Without the distraction of television, we may sit around together after dinner and
actually talk to one another to know and like each other better.
Finally, the evil influence of television on the young generation is inevitable; it encourages them
to commit crimes. Spectacles of sadism and violence on television lead them to robbery, theft,
rape and murder.
In a nutshell, television is useful to us when we know how to use it: Be careful not to overindulge
ourselves in it and use it in a discerning manner.
Write a paragraph of around 80 to 100 words about your present job or the job you would
like to do in the future. Cong viec hien tai cua ban hay cong viec ban muon lam trong tuong
lai
Now I have just graduated from (the Academy of Finance), university. I’m applying for the
post of a customs officer/ a tax officer in ………. I like the job very much because of some
reasons.
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Firstly, If I am offered this job, I can apply all the knowledge I have learnt at my university with

some subjects majoring in tax regulations, customs procedures, and so on.
Secondly I like the job because I like challenges. In my opinion, it is a demanding job. To do the
job well, it is not only necessary for a customs officer/ a tax officer to have a good knowledge but
also to be dynamic and good with people. Moreover, being a a customs officer/ a tax officer, I
will have chance to meet or to have contacts with many people. The last but not least reason is
that I hope the job will bring me a rather good and stable income to support my life in the future.
_What are the most important qualities to be a good tax officer?”
(dieu kien de tro thanh nhan vien thue tot)
In my opinion, the job of a tax officer is very challenging, it requires the tax officers some
different qualities such as he need to be honest, devotive and eager to learn new things.
Firstly, a tax officer needs to be honest in all tasks assigned, as well as in his/her daily life. He/she
is not allowed to receive any illegal benefits from businesses and persons. This is of great
importance, since Vietnam Tax Authority helps the Government collect many different types of
taxes, and any dishonesty with under the table money for tax officials can lead to the loss of tax
revenue.
Secondly, a tax officer should be devotive to the job, he/she should try to put much focus to be
excellent in every task, so that the clearance of goods is facilitated and convenient for businesses
and individuals.
Finally, a tax officer should always try to learn new things to do the job best. Since Vietnam
joined WTO, the socio-economic conditions have been changing at a fast pace. Therefore,
eagerness to learn is critical to adapt with changing working environment and conduct the task
successfully.
 Cuoc song o thanh pho
Life in the city is full of activity. Early in the morning hundreds of people rush out of their
homes in the manner ants do when their nest is broken. Soon the streets are full of traffic.
Shops and offices open, students flock to their schools and the day’s work begins. The city
now throb with activity, and it is full of noise. Hundreds of sight-seers, tourist and others
visit many places of interest in the city while businessmen from various parts of the world
arrives to transact business.
Then towards evening, the offices and day schools begin to close. Many of the shops too

close. There is now a rush for buses and other means of transport. Everyone seems to be in
a hurry to reach home. As a result of this rush, many accidents occur. One who has not
been to the city before finds it hard to move about at this time. Soon, however, there is
almost no activity in several parts of city. These parts are usually the business centres.
With the coming of night, another kind of activity begins. The streets are now full of
colourful lights. The air is cooler and life becomes more leisurely. People now seek
entertainment. Many visit the cinemas, parks and clubs, while others remain indoors to
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watch television or listen to the radio. Some visit friends and relatives and some spend
their time reading books and magazines. Those who are interested in politics discuss the
latest political developments. At the same time, hundreds of crimes are committed.
Thieves and robbers who wait for the coming of night become active, and misfortune
descends upon many. For the greed of a few, many are killed, and some live in constant
fear. To bring criminals to justice, the officers of the law are always on the move.
Workers and others who seek advancement in their careers attend educational institutions
which are open till late in the night. Hundreds of them sit for various examinations every
year. The facilities and opportunities that the people in the city have to further their studies
and uncrease their knowledge of human affairs are indeed many. As a result, the people in
the city are usually better informed than those of the village, where even a newspaper is
sometimes difficult to get.
The city could, therefore, be described as a place of ceaseless activity. Here, the drama of
life is every day.
 Co hoi dac biet ma ban co
Seldom does one have opportunity of seeing a fight between a tiger and a crocodile. I,
however, had this opportunity one day when I went with my father into a forest, in search
of some wild plants.
I had never been to a forest before. Therefore, whatever I saw in that forest interested me
greatly. I looked at the rich vegetation all round as well as the variety of colorful flowers
and birds, large and small. I saw the activity of some of the wild creatures, such as snakes,
squirrels and insects. Occasionally, I heard the cry of some strange animal in pain, perhaps

while being eaten by a larger animal. I also heard some rustling noises in the undergrowth;
but I was not afraid of all these. Such things, I knew, were natural to the forest.
My father whose only interest was in the type of plants he wanted for my mother’s garden,
however, paid little attention to the sounds and movements in these green depths. He
continued his search for more and more of those plants until we reached one of the banks
of a large river in the forest. There we stopped for a while to enjoy the sights around.
The scene was peaceful. Then, to our surprises and horror, we saw a tiger on the other side
of the river. It was moving quietly and cautiously towards the water for a drink. A hush
fell upon the jungle. My father and I were now too frightened to move from there.
However, as the tiger put its mouth into the river there was a sudden swirl of the water,
and before the tiger could rush out, it was seized by a huge crocodile. The tiger’s howl of
pain and anger filled me and my father with terror. Yet we waited there to see the end of
the struggle between these two lords of the forest and the river. The crocodile had the
advantage from the beginning. It used all its strength to pull the tiger deeper into the water,
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and the tiger too fought desperately to free itself from the jaws of the merciless reptiles;
but the tiger soon gave up the struggle and all was quiet again. I now felt pity for the tiger
which had died just to slake its thirst.
Then, my father reminded me of the narrow escape that we ourselves had. If the tiger had
been on this side of the river, one of us might have died in the way the tiger did, a victim
of animal appetite. And as we were returning home, I began to think of the struggle for life
and savagery that lurks beneath peaceful scenes.
 Ngay quan trong nhat trong doi
The most important day in my life was the day when my parents decided to send me to
school.
I was then about seven years old. I had been playing with the children living around
my house for some years. I had no thought of ever going to school. I enjoyed playing to
catch fish from the shallow streams near by.Sometimes we went to the forest to catch birds
and squirrels, and I had always thought that life would continue to be the sa,e for me. But ,
one day, to my great sorrow, my parents suddenly announced that I was no longer play

about and that I was go to a school.
Words can hardly describe how sad I felr at the thought or having to goto a school. I
had often heard that school teachers were very strict and cruel. I had also been told that
there were many difficult subjects to learn ih school, and I could not bear the thought of
being compelled to learn them. But everything had been decided for me and I had no
choice but to go to school.
Soon after I was admitted to school, however, I discovered to my great joy that
learning in school was a pleasure. I began to learn about the people anf other wonderful
things spread throughout the world.The teachers were very kind and friendly and they
often told many interesting stories.The subjects that they taught were also very interesting.
As a result of all this, I began to take a keen interest in my lessons and I no longer wanted
to waste my time playing about.
Today, I am older and I am in a secondary school, learning more and more about the world
around us. The knowledge that I have gained has enriched my mind and i have a better
understanding of human problems. I am also able to speak the English language with some
ease, and I know that my knowledge of English will prove of great value in all my future
activities. I also know that if I can pass all my examinations, I will some day occupy an
important position in some profession. I might even become a minister in the government
of my country or a well-known person in some way.
Therefore, when I now think of the day when my parents arrived at the decision to send me
to school, I am filled with love for them. That was indeed the most important day in my
life, a day which has changed the whole course of my life.
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Keys
Test A
II. Read the passage carefully and choose the best answer A, B, C, or D. (2 points)
1. B 2. C 3. B 4. D 5. A
English - Vietnamese translation. (2 points)
Phân tích tài chính hay là phân tích báo cáo tài chính hoặc phân tích kế toán là chỉ việc đánh giá
về khả năng vững mạnh, tính ổn định và khả năng sinh lời của một doanh nghiệp, một chi nhánh,

hay một dự án. Việc đánh giá này do những nhân viên chuyên nghiệp thực hiện, họ lập báo cáo sử
dụng các hệ số phân tích dựa trên thông tin từ báo cáo tài chính và các bản báo cáo khác. Những
báo cáo này thường xuyên được trình lên ban giám đốc để làm một trong những cơ sở cho các
quyết định của doanh nghiệp.
Vietnamese - Englisih translation. (2 points)
1. When a larger company purchases 51% of the outstanding shares/ stocks of a smaller company,
it will take over that smaller company.
2. The global strategy of multinational corporations is to operate and produce in many countries
in order to enjoy each country's comparative advantage.
3. The primary function of taxation is to raise revenue to finance government expenditure.
4. It is the job of a product manager to look for ways to increase sales by changing the marketing
mix.
Keys
Test B
II. Read the passage carefully and choose the best answer A, B, C, or D. (2 points)
1. B 2. C 3. D 4. D 5. A
V.1. English - Vietnamese translation. (2 points)
Kế toán tài chính là lĩnh vực kế toán liên quan đến quá trình mà qua đó thông tin tài chính về hoạt
động của doanh nghiệp được ghi nhận, phân loại, tổng hợp, thuyết minh và được công bố. Ngược
lại, thông tin kế toán quản trị được dùng trong nội bộ doanh nghiệp, thường là thông tin mật và
chỉ dùng cho số it người, chủ yếu là những người lập/đưa ra/đề ra quyết định.
V.2. Vietnamese - Englisih translation. (2 points)
1. Assets such as machinery and equipment lose value over time because they wear out, or are no
longer up to date.
2. Taxes on personal and corporate incomes are major sources of revenue for most industrialized
nations.
3. Commercial banks make a profit from the difference between the interest rates they pay to
lenders or depositors and those they charge to borrowers.
4. In accordance with the principle of double-entry bookkeeping, the basic accounting equation is:
Assets = Liabilities + Owners' Equity.

Keys
Test C
II. Read the passage carefully and choose the best answer A, B, C, or D. (2 points)
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1. C 2. A 3. C 4. B 5. B
V.1. English - Vietnamese translation. (2 points)
Thị trường tài chính như thị trường cổ phiếu và trái phiếu rất quan trọng đối với việc nâng cao
hiệu quả kinh tế thông qua chuyển vốn từ những người không có khả năng sử dụng vốn hiệu quả
sang người có khả năng. Thực tế, hoạt động hiệu quả của thị trường tài chính là nhân tố chủ chốt
trong việc tạo ra tăng trưởng kinh tế cao. Các hoạt động của thị trường tài chính cũng tác động
trực tiếp tới tài sản của từng cá nhân, hành vi của doanh nghiệp và người tiêu dùng, và chu kì hoạt
động của kinh tế.
V.2. Vietnamese - Englisih translation. (2 points)
1. One of the most basic and controversial problem in accounting is to determine the money
values of different types of a company's fixed assets.(3)
2. Taxes on personal and corporate incomes play a growing/ an increasingly important role in the
tax structures of many developing countries.
3. In an insurance policy, the insurer promises to pay a specified amount of money to the insured
if a risk occurs.
4. Most companies undertake market research by collecting and analyzing information about the
size of a potential market, about customers' behaviour, and so on.
Keys
Test D
II. Read the passage carefully and choose the best answer A, B, C, or D. (2 points)
1. A 2. C 3. A 4. C` 5. D
V.1. English - Vietnamese translation. (2 points)
Để chuyển tiền/ vốn từ nước này sang nước khác, các khoản này/ chúng phải được chuyển đổi từ
tiền của nước chuyển đi sang tiền của nước chuyển đến. Thị trường trao đổi ngoại hối là nơi diễn
ra việc chuyển đổi này, vì thế thị trường này là phương tiện chuyển tiền giữa các quốc gia. Thị
trường này cũng quan trọng vì đó là nơi xác định tỷ giá hối đoái, giá của đồng tiền của một nước

được tính bằng đồng tiền của nước khác/ dưới dạng tiền của nước khác.
V.2. Vietnamese - Englisih translation. (2 points)
1. Holders of a company's preferred stocks are entitled to a fixed dividend whenever the Board of
Directors decides to pay.
2. Services provided by local and foreign firms to enterprises in export processing zones will be
free from value-added tax (VAT).
3. Nowadays, banks are facing to the increasing competition from other financial organization
both in terms of number and the range of financial services.
4. A part of the company's profit is paid to the government in taxation, and another part is usually
distributed to shareholders as dividends.
Keys
Test E
II. Read the passage carefully and choose the best answer A, B, C, or D. (2 points)
1. B 2. C 3. D 4. D 5. A
V.1. English - Vietnamese translation. (2 points)
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Thủ tục hải quan đối với hành khách nhập cảnh tại nhiều sân bay quốc tế, và đường vạch chéo,
được phân chia thành luồng đường vạch đỏ và vạch xanh. Hành khách có hàng hoá cần khai báo
(mang hàng vượt quá mức giới hạn quy định của hải quan và/hoặc mang hàng cấm) phải đi qua
đường vạch đỏ. Hành khách không có gì để khai báo (mang hàng trong mức giới hạn quy định và
không mang hàng cấm) đi qua đường vạch xanh. Hành khách qua đường vạch xanh chỉ phải kiểm
tra nhanh và tiết kiệm thời gian.
V.2. Vietnamese - Englisih translation. (2 points)
1. Advertising informs consumers about the existence and benefits of products and services, and
attempts to persuade them to buy them.
2. The basic purpose of finacial statements is to assist/ help users in evaluating the financial
position, profitability and future prospects of a business.
3. An enterprises centers on its economic efficiency, and efficiency depends on its financial
management.
4.The operation of insurance system allows the cost of losses to be financed and redistributed

in advance
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