trắc nghiệm anh văn chuyên ngành kế toán ( có đáp án )

01/10

1. They decided to based the new company …. York.
a. On
b. in
c. at
d. from
2. Several football clubs are now quoted ….the Stock Exchange.
a. On
b. for
c. under
d. over
3. We had a fall ….our net profit.
a. off
b. of
c. in
d. out
4. We only increase sales ….lowering the price of main product.
a. of
b. on
c. for
d. by
5. We must report ….details on how much profit each product makes.
a. for
b. in
c. about
d. to
6. Our profit ….is decreasing.
a. Margin
b. account
c. inventory

d. stock
7. We’ve been … really good business in the Philippines since we opened our office in

Manila
a. doing
b. making
c. having
d. a &b
8. The problems in the Middle East have made it really difficult to…next year’s turnover
a. expect
b. predict
c. having
d. a &b
9. Working … is the money used in the normal running of a company
a. capital
b. enterprise


c. firm
d. report
10. The business needs to… enough profit to pay for operating and financial costs
a. create
b. build up
c. produce
d. generate
11. The sales manager… the target for the next six months
a. Set
b. stated
c. gave
d. submitted

12. The financial statement of a company are the most important … that a company

13.

14.

15.

16.

17.

18.

produces.
a. Reports
b. documents
c. assets
d. expense
Your business card should have your contact.
a. Information
b. report
c. announcement
d. figures
…: the profit of a business after deduction of expense.
a. Gross profit
b. Net profit
c. assets
d. expense
The … of the photographic studio was expensive

a. Equip
b. Equipped
c. Equipping
d. equipment
The company is set for considerable ….
a. Expansion
b. Expand
c. Expanding
d. To expand
The low profit’s we’re had over the last two quarters are due to the bad…
a. Economics
b. Economize
c. Economic
d. Economy
This applies particular to … costs.
a. Produce


b. Product
c. Production
d. producer
19. In the… plan he decided to increase the sales of their secondary products.
a. Finance
b. Financed
c. Financial
d. Financially
20. We have decided to close our London office … there is decline our European

21.

22.

23.

24.

25.

26.

27.

activities.
a. Because
b. Despite
c. Although
d. While
It is difficult to do business in that country …you find a partner.
a. If
b. Unless
c. Where
d. In which
The manager wanted to know …
a. How much has their turnover rise
b. That how much their turnover has risen
c. How much their turnover had risen
d. How much their turnover has risen
Our profits … if we increased our sales.
a. Increase
b. Increased

c. Will increase
d. Would increase
...competitive market conditions, he got a good price.
a. Although
b. In spite
c. Despite of
d. In spite of
….the recession our sales to Eastern Europe increased.
a. Because of
b. Due to
c. Despite
d. when
It’ll be pretty bad especially if our overheads go up and our overall sales margin falls.
a. Decrease
b. Rise
c. Reduce
d. improve
Are you interested in high capital growth or a high level of income?


Large form
Sum of money
City
business
28. This reduced his gross margin on other product by 2 per cent to 29 per cent.
a. Operating expense
b. Net profit
c. Gross profit
d. Gross value.
29. Our return on capital is now well below the minimum set by Head Office.

a. Money received as result on an investment
b. Money that is owned
c. An asset which has been bought.
d. Money paid out to shareholders
30. Profit had fallen and this worried him.
a. Gone up
b. Risen
c. Dropped
d. Deduced
a.
b.
c.
d.

Passage:
In all business, owner’s main role is to provide (31)…for business. The reward (32) …the
owner receives for providing the business with capital is (33)…. Where the capital is
provided as shares, for (34)…, in private and public limited companies, the part of the profit
given to shareholders is called dividend.
In private limited companies the (35)…are likely to maintain close control of the business
(36)… most private limited companies are family concerns. In (37)…limited companies,
owners or shareholders have the right to (38) …the annual general meeting. This is a meeting
held once a year at which the senior managers report (39)…the position of the company and
its future prospects. Shareholders are allowed to vote on any (40)…taken at the meeting.
31. Chose
a.
b.
c.
d.
32. Chose

a.
b.

the best answer
Turnover
Capital
Income
Expense
the best answer
Which
When


c. Where
d. Who
33. Chose the best answer
a. Loss
b. Sales
c. Profit
d. Share
34. Chose the best answer
a. Distance
b. Ability
c. Obligation
d. Example
35. Chose the best answer
a. Managers
b. Chairmen
c. Owners
d. Shareholders

36. Chose the best answer
a. When
b. Because of
c. In view of
d. as
37. Chose the best answer
a. Private
b. Public
c. Corporate
d. Joint
38. Chose the best answer
a. Attend
b. Appoint
c. Intend
d. Appear
39. Chose the best answer
a. About
b. For
c. On
d. At
40. Chose the best answer
a. Decide
b. Decision
c. Decsive
d. Decisiveness
41. …. is a company owned by another company.
a. A Subsidiary
b. An individual
c. An agent

d. A parent company.

08/10

42.
43.
44.
45.

Total value of sales in one period of time. (turnover)
A company that sells shares in itself to the public. (A public limited company)
A place where shares in companies are bought and sold. (Stock Exchange)
Income of a business after deduction of all operating expense, costs of sales and tax.

(Net profit)
46. A company whose investors cannot lose money than the money they have invested in
22/10
Ko co
TN

47.
48.
49.

50.

51.

29/10

52.
53.

54.

55.

56.

57.

and in which anyone may invest. (A public limited company).
Period of economic downturn. (Recession).
It is a public limited company. (Whose shares are listed on the Stock Exchange).
Proteus is an electrical engineering company.
a. Based in Birmingham
b. Which is based in Birmignham
c. Both A and B
The sales had risen.
a. Despite the recession
b. In spite of the recession
c. A & b are correct.
Ford moto company report a drop
a. In quarterly profit.
You can work out your current.
a. By adding short term loans to taxes & payables.
Unfortunately, there is a decrease.
a. In 2% by profit
b. By 2% in profit

c. To 2 % by profit
d. Of 2% in profit
This reduced his gross margin.
a. From 2%
b. By 2% to 29%
These was an actual fall.
a. In net profit
b. Of net profit
c. Below net profit
d. Under net profit
There has been strong completion.
a. Instead, the new company has made great profits.
b. None the less, the new company has made great profit.
c. Then, the new company has made great profit.
d. Despite, the new company has made great profit.
Because of the growing demand for our product.
a. We make plans to increase production.
b. We had made plans to increase production.
c. We made plans to increase production.
d. We are making to increase production.


19/11

58. Accounting systems are always important.
a. So that they are concerned with the management of financial resources.
b. Therefore they are concerned with the management of financial resources.
c. But, they are concerned with the management of financial resources
d. Because they are concerned with the management of financial resources
59. There are several

a. Subsidiaries of Proteus in other countries
b. Sales of Proteus in other countries.
c. Profits of Proteus in other countries
d. Cost of Proteus in other countries
60. The new treaty establishes a free trade zone.
a. Set off
b. Set up
c. Succeed in
d. Depend on
61. The Group Export Manager is an official of the company.
a. Who is in charge of export of all the companies in the group.
b. In which is in charge of export of all the companies in the group.
c. Where is in charge of export of all the companies in the group.
d. Both c & b
62. I managed to find a solution.
a. About the problem
b. Of the problem
c. To the problem
d. In the problem
63. It’s all part of an overall
a. Strategy to gain promotion.
b. Strategic to gain promotion.
c. Strategical to gain promotion.
d. Strategically to gain promotion.
64. Our main aim is to increase sales in Europe.
a. Design
b. Objective
c. Choice
d. action
65. Substantial members of people support the reforms.

a. Big
b. Sole
c. Important
d. Great
66. Although this gained a bigger market share.
a. It reduced profits.
b. It went down profits
c. It fell profits
d. All are correct
67. It has been decided.


That a distributor is appointed in VN
That a distributor should be appointed in VN
A distributor to appointed in VN
Both b & c
The Protocap Energy Saver is
a. A strategically important product.
b. A product strategically important.
c. An important strategically product.
d. A product important strategically.
They decided the plans
a. Be implemented by early 2014.
b. Should be implemented by early 2014
c. Should implement by early 2014
d. Be implemented by early 2014
We need to indentify.
a. The product which are losing money
b. The product losing money
c. Both a & b are correct.

d. Neither a nor b is correct.
A company set up parties from different countries with equal interest.
a. Subsidiary company
b. Joint venture
c. Exclusive company
d. Public company
Establishing a market in Manara should be
a. A permanent objective for the future
b. A standing order for the future
c. A long-term aim for the future
d. A policy for the future.
It will be necessary to set up a salescompany.
a. If we want to
b. If we get where we want
c. If we arrive at this target
d. If we achieve these aims
We are doing our best to find
a. The solution to the problem
b. The answer to the problem
c. The escape from the problem
d. The way out from the problem
It’s all part of an overall strategy to gain promotion.
a. Objective
b. Plan of action
c. Formulation of action
d. Permanence
a.
b.
c.
d.

68.

69.

70.

71.

72.

73.

74.

75.


76. The value of raw material components, spare port, finished product, work in progress

77.

78.

79.

80.

81.

26/11

82.

83.

84.

and fuel at the beginning of an accounting period
a. Opening inventory
b. Beginning inventory
c. Neither a nor b
d. Either a or b
It is difficult to make long term
a. Forecast for a fast-growing industry
b. Preditions for a fast-growing industry
c. Neither a nor b
d. Either a or b
They were selling everything
a. At a discount
b. At reduced prices
c. At price reduction
d. All are correct
The shareholder are looking for a good return
a. For their capital
b. To their capital
c. On their capital
d. By their capital
The scheme
a. Was approved by the Ministry of Finance

b. Will be approved by the Ministry of Finance
c. Has been approved by the Ministry of Finance
d. All are correct
They decided to
a. Revise the costing system
b. Look over the costing system
c. Examine the costing system
d. Review the costing system
Management accountants prepare information.
a. Which managers use to make decisions
b. Which use to make decision
c. Either a or b
d. Neither a nor b
The boss said
a. I should work harder
b. I was to work harder
c. Neither a nor b
d. Either a or b
They decided to export because of
a. Domestic strong competition.
b. Strong domestic competition
c. Domestic strength competition


d. Strong competition in domestic

29/11

85. The problem in the Middle East have made
a. Is really difficult to predict next year’s turnover.

b. It is really difficult to predict next year’s turnover
c. Either a or b
d. Neither a nor b
86. The report concluded that
a. Protues should set up a joint venture subsidiary in contral Europe
b. Pretues was to set up a joint venture subsidiary in contral Europe
c. Both a and b are correct
d. Both a and b are incorrect
87. Before exporting to a country or even visiting it Prorues will carry out.
a. As much desk research as possible
b. As much marketing targets as possible
c. As much financial target as possible
d. As much product development as possible
88. We should have a meeting
a. In order to solving problems
b. In view of solving problems
c. With a view to solving problems
d. For the purpose of solving problems
89. He asked them
a. To report back in two weeks times
b. To let him know in two weeks times
c. To advise in two week’s times
d. To review in two week’s times
90. The company is being actively considered as a potential partner
a. Deseribed
b. Though about
c. Carried out
d. Set up
91. The chairman and I look forward.
a. To receive a detailed plan

b. To receiving a detailed plan
c. Receiving a detailed plan
d. Receive a detailed plan
92. Fortunately this is not a serious problems at present.
a. Because your net profit is so low
b. However your net profit is so low
c. And your net profit is so low
d. But your net profit is so low
93. However we are worried about the dangerous financial position of Protues Manara

because of the large fall in net profit.
a. Concern
b. Affect


c. Deterioration
d. devaluation
94. They though it better to borrow
a. From local currencies
b. In local currencies
c. By local currencies
d. With local currencies
95. With so much money tied up in their inventory, the company was suffering from
a. A shortage of budget
b. A shortage of local currency
c. A shortage of foreign exchange
d. A shortage of working capital
96. We ought to discuss these matters
a. In the chief accountant
b. For the chief accountant

c. With chief accountant
d. About chief accountant
97. If the product had been adapted to local tastes and preferences
a. Sales will increase dramatically
b. Sales do increase dramatically
c. Sales might increase dramatically
d. Sales would increase dramatically
98. They money that is needed to run a business rather than the money that is used to buy

buildings and equipment when starting the business.
a. Return on capital
b. Working capital
c. Dividends capital
d. Return on equity
99. The company close down
a. Because of the recession
b. In view of the recession
c. Either a or b
d. Neither a nor b
100.
What rate will I get if it convert my Dollars in to Euros?
a. Change
b. Offset
c. Overcome
d. Forecast
101.
You will be to … and maintain financial records.
a. Promise
b. Prepare
c. Make

d. predict
102.
Another word for accounting is…
a. Finance


b. Auditing
c. Money counting
d. Bookkeeping
103.

I have a lot of experience in collecting finance information necessary for …

various tax returns.
a. Working out
b. Calculating
c. Filing
d. forming
104.
I find it really hard to keep track of my….
a. Expense
b. Expenses
c. Expertise
d. Expertness
105.
You have nothing to worry about. Your financial … accurately reflect your
business’s income and expenses.
a. Profits
b. Profiteering
c. Records

d. Situation
106.
The IRS is a government organization responsible for … taxes in the USA.
a. Reducing
b. Receiving
c. Gathering
d. collecting
107.
You should always keep… or other acceptable records of every payment to
your business and every expenditure by your business.
a. Records
b. Receipts
c. Recipes
d. Assets
108.
Thing of a value owned by a business are known as its …
a. Assertions
b. A liability
c. A liaison
d. Receivable
109.
Some think that the …of many companies are overstate due to deceptive
accounting practices.
a. Earnings
b. Money
c. Earning
d. Currencies
110.
Not only has the company… a lot of capital, but it has done so efficiently.
a. Invested

b. Invest
c. To invest
d. invests

An accountant who reviews the accounting procedures of a company is called

111.

…
a.
b.
c.
d.
112.
a.
b.
c.
d.
113.
a.
b.
c.
d.
114.
a.
b.
c.
d.

115.
a.
b.
c.
d.
116.

An auditor
An audience
A lawyer
A editor
The term “equity” refers to the owner’s …of the business.
Partition
Share
Sharing
Part
A statement of … help you keep track of your business’s finance.
Currency
Cash flowing
Money flow
Cash flow
Customers usually come here looking for… advice.
Financial
Finances
Finance
financed
There are two types of profit: gross profit and …
Net profit
Non- gross profit
Net to profit

Current profit
A…. of an item in account books ( because it no longer has any value) is

what’s known as a “write-off”
a. Cancel
b. Cancellation
c. Constellation
d. preservation
117.
The crucial question facing the Proteus Manara Board is how to… their
proposed expansion.
a. Persuade
b. Increase
c. Disclose
d. finance
118.
According to the balance sheet, we have very small liabilities.
a. Statement of Earnings
b. Statement of Financial Position


c. Profit and Loss Statement
d. Financial Statement
119.
a.
b.
c.
d.
120.
a.

b.
c.
d.
121.
a.
b.
c.
d.
122.

The EU has issued a new set of directive on pollution.
Directions
Terms
Complains
Rules
Benefit is calculated on the basis of average weekly earnings.
Estimated
Found out
Discovered
Worked out
Have you discussed on the problem with anyone?
Response
Talked about
Though about
Referred to
Not many people agree with the government’s prediction that the economy

will improve.
a. Plan
b. Estimate

c. Forecast
d. guess
123.
Turnover should be cut despite …
a. Healthy sales
b. Current liabilities
c. Creditor
d. Debtor
124.
He hoped that a change of policy would … profit.
a. Raise
b. Increase
c. Go up
d. A &B
125.
….is the difference between selling price and cost of manufacture, minus
factory overheads.
a. Interest rate
b. Turnover
c. Gross margin
d. Earnings
126.
They were worried about the company … production costs had risen sharply.
a. That
b. Which
c. Whose
d. Who
127.
My friend eventually decided to quit her job, …upset me a lot.

a.
b.
c.
d.
128.
a.
b.
c.
d.
129.
a.
b.
c.
d.

That
Which
Whose
Who
The financial … show the profit and loss account.
Statements
Statement
State
States
Can you show me the room … new product are placed in?
Where
Which
Whose
At where