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CẤU TRÚC ĐỀ THI CHÍNH QUY
(Đề thi gồm 5 phần thi riêng biệt với các dạng câu hỏi thi khác nhau)
I. Khoanh tròn phương án đúng nhất (A, B, C, hoặc D) để hoàn thành hoặc
trả lời các câu sau.

Mỗi đề thi gồm 12 câu hỏi, theo các bộ câu hỏi được soạn (có thể đảo vị
trí câu hỏi và vị trí phương án đúng, nhưng không phá vỡ các gói câu hỏi)
II. Hoàn thành các câu sau sử dụng thuật ngữ phù hợp nhất cho sẵn trong
khung. 1 thuật ngữ không được sử dụng.
Mỗi đề thi gồm 08 câu hỏi, theo các bộ câu hỏi được soạn (có thể đảo vị
trí câu hỏi nhưng không phá vỡ các gói câu hỏi)

III. Điền dạng đúng của các từ đã cho để hoàn thành các câu sau.
Mỗi đề thi gồm 05 câu hỏi, theo các bộ câu hỏi được soạn (có thể đảo vị
trí câu hỏi nhưng không phá vỡ các gói câu hỏi)
IV. Đọc bài khoá sau và khoanh tròn phương án đúng nhất (A, B hoặc C)
để trả lời các câu hỏi hoặc hoàn thành câu bên dưới.

Mỗi đề thi gồm 01 đoạn bài đọc và 06 câu hỏi, theo các bộ câu hỏi được
soạn. (có thể đảo vị trí câu hỏi nhưng không phá vỡ các gói câu hỏi)

V. Dịch các câu sau sang tiếng Việt
Mỗi đề thi gồm 04 câu hỏi, theo các bộ câu hỏi được soạn (có thể đảo vị
trí câu hỏi nhưng không phá vỡ các gói câu hỏi)

1


PHẦN I
Khoanh tròn phương án đúng nhất (A, B, C, hoặc D) để hoàn thành
hoặc trả lời các câu sau. (3 điểm)


1.

Before starting a business, you have to raise the necessary
………………….
A. capital
B. money
C. investment
D savings
2.
The Finance Minister will be making an official ……………….. today
about new rates of income tax.
A. notice
B. statement
C. declaration
D. talk
3.
When the company was declared bankrupt, all its fixed ……… were
claimed by its creditors.
A. funds
B. assets
C. benefits
D. sums
4.
Creative …………. is finding ways of explaining how money has
been
spent while hiding what has really happened to it.
A. booking
B. accounting
C. bookmaking
D.

auditing
5.
The change in the quantity of capital from one period to the next is equal
to ………….
A. net investment
C. depreciation
B. gross investment
D. financial investment
6.
By adding a strawberry and blackberry crops to a corn and soybean farm,
a producer becomes more ……………………
A. diversified
B. specialized
C. integrated
D. motivated
7.
In the circular flow model, consumption goods are bought and sold in the
………....
A. goods market
C. factor markets
B. financial market
D. government market
8.
Each department within the organization is given a ......... within which it
has to remain for the whole year.
A. sum
B. money
C. dividend
D.
budget

9.
A person's credit ………... is a formal evaluation of his/her loanrepayment history or potential.
A. rating
B. level
C. rate
D.
records
10. Management accounting exists primarily for the benefit of
………………………..
A. investment brokers
C. investors of the company
2


B. creditors of the company
D.
managers
of
the
company
11. A/An …………….. facility is a short-term loan that allows a bank
account holder to spend more than is in the account.
A. withdraw
B. overdraft
C. deposit
D.
mortgage
12. The main deduction from revenue is called ......... of sales, the amount of
money the company spent to produce the same goods or services.
A. discount

B. expense
C. cost
D.
reduction
PHẦN II
Hoàn thành các câu sau sử dụng thuật ngữ phù hợp nhất cho sẵn
trong khung. 1 thuật ngữ không được sử dụng. (2 điểm)

salary negotiations 2
accounting standards 5

financial assets 3
financial data 4
international economics return

social responsibility 1

8
joint-stock company 7

đàm phán lương
chính

chuẩn mực kế toán

trách nhiệm xã hội
định

tài sản tài chính


kinh tế quốc tế

công ty cổ phần

fixed assets 6

dữ liệu tài

trở lại

tài sản cố

3


1.
2.
3.
4.
5.

6.
7.
8.

The…………………………. of business takes into consideration all that
business does or does not do to solve the problems of society.
The ………………………... between car workers unions and their
employers have broken down.
In financial accounting, …………………………………. are cash and

other assets that convert directly into estimated amounts of cash.
Accountancy provides ……………………………………… which is
used to make future business decisions.
Generally
Accepted
Accounting
Principles
are
a
set
of ............................................. approved by the professional accounting
industry.
…………………………… is the increase in value of an investment over
time such as the amount received when stock sold or bond redeemed.
A ……………………………………
is owned by the group of people who have shares in the company.
Specifically, ………………………………………. deals with the pure
theory of trade, the theory of commercial policy, foreign exchange
markets and the balance of payments and adjustment in the balance of
payments

PHẦN III
Điền dạng đúng của các từ đã cho để hoàn thành các câu sau. (1 điểm)
1. PROMOTE
2. EXTREME
3. FLEXIBLE
4. MANUFACTURE
5. PREVENT

I have good promoting prospects in my new job.

The profit figures show an ………extremely.……..
good year for the company.
flexibility............ is one of the qualities required of a
social worker.
NOKIA is a big mobile phone manufacturer in the
world.
Losses caused by inefficient operations are
………………….…prevention………

4


PHẦN IV
Đọc bài khoá sau và khoanh tròn phương án trả lời đúng nhất cho mỗi
câu hỏi bên dưới. (3 điểm)
Product Life Cycles and Sales Strategy
One of the most important concepts in sales management and marketing is
that of the product life cycle. This is a historical record of the life of a product,
showing the stage in its life the product has reached at a particular time. By
identifying the stage that a product is in or may be heading towards, companies
can formulate better marketing plans. All products have ‘lives’ in as much as
they are created, sell with varying profitability over a period of time, and then
become obsolete and are replaced or simply no longer produced. A product’s
sales position and profitability can be expected to fluctuate over time and so, at
each successive stage in the product’s cycle, it is necessary to adopt different
tactics.
The two main features of the product life cycle are unit sales and unit
profit. The unit sales figures usually jump on introduction, as a response to
heavy advertising and promotion, as customers buy the product experimentally.
This is generally followed by a levelling off while it is evaluated – the length of

this period depending on the use to which the product is put. Then, unit sales
rise steadily through the growth phase to the maturity phase, when the product is
widely accepted, and so on to saturation level. By this time, competitors will
have entered the market with their own version and, from this point, the sales
team will have to work even harder to win all additional sales. Eventually, the
product’s sales decline as better versions enter the market and competition
becomes too strong. In retrospect, most firms know what happened to their
products from launch to withdrawal. They can compile this information from the
records of unit sales.
Unfortunately, unit sales are not the complete story as it is unit profit that is
the decisive factor, although this is not always recorded accurately. It is this
figure that sales management has to monitor, though, to ensure an effective
marketing strategy, and to produce effective profits.
At launch, the product is costed accurately on the basis of production costs
plus selling costs. Initially these remain fairly stable, but, when the product is
proving successful, competitors will bring out their own ‘copy-cat’ products.
With a competitor in the field, the original firm has to respond in order to
maintain its market position. It can run special sales promotions, improve
deliveries, and make more frequent sales calls and so on. Often the extra
5


expenditure is not accurately charged to the product and the result is that, long
before unit sales are noticeably falling, the unit profit has already fallen.
The product life cycle, then, presents a picture of what happened in the
product’s ‘lifetime’, so how can this be used as an ongoing aid to management
decision-making? Every sales manager has a chart on which the progress of
sales is plotted and this can be used as a guide to the stage of development each
product is currently in. An essential management skill is being able to interpret
sales results and draw in the stages as they occur. Deciding where each stage

begins and ends can be a random exercise, though usually the stages are based
on where the rate of sales growth or decline becomes pronounced.
1. According to the text, the end of a product’s life cycle is marked by
…………………………
A. a sharp rise in production costs.
B. the product becoming outdated.
C. an increase in customer complaints.
2. What does the writer say about sales management in the first paragraph?
A. Companies should spend more time on their sales planning.
B. Most sales managers fail to recognize which stage a product has
reached.
C. The sales approach should change with each phase of the product life
cycle.
3. According to the text, a greater sales effort is required for a product when
………………….
A. it is particularly innovative.
B. the advertising budget has been cut.
C. rival companies start to produce something similar.
4. According to the text, a good marketing strategy must primarily be
concerned with ………..
A. sales statistics.
B. profit information.
C. product details.
5. According to the text, profit levels may fail to correspond to the volume of
sales because ……..
A. the full selling costs have not been taken into account.
B. the production costs were not estimated correctly.
C. there has been a lack of economic stability.
6. What does the writer say about the charts that show sales progress?
A. It is a matter of judgment where one sales phase finishes and another

begins.

6


B. Managers should review policy when a sharp fall in sales is
indicated.
C. It is difficult to see how sales charts can provide sufficient guidance to
managers.

PHẦN V
Dịch các câu sau sang tiếng Việt. (1 điểm)
1.

Branding is an important factor for business survival, but during an
economic crisis it plays an even more significant role.
-------- Xây dựng thương hiệu là một yếu tố quan trọng cho sự sống còn
của một doanh nghiệp, nhưng trong một cuộc khủng hoảng kinh tế, thậm
chí nó đóng một vai trò còn quan trọng hơn

2.

The Southern Commercial Joint Stock Bank is offering annual interest
rates of 3.7 per cent for a 12-month deposit plus additional interest of
0.05-0.2 per cent per year depending on the deposit amount.
------- > . Ngân hàng Thương mại Cổ phần phía Nam đang cung cấp lãi
suất tiền gửi hàng năm là 3,7 % cộng với lãi thêm 0,05-0,2 phần trăm mỗi
năm tùy thuộc vào số tiền gửi

3.


When a government finances spending by increasing borrowing or simply
printing new currency, prices will increase as the new money enters the
economy.
----- > Khi một chính phủ tăng chi tiêu bằng cách tăng vay hoặc chỉ đơn
giản là in tiền mới, giá sẽ tăng lên khi số tiền mới thêm vào nền kinh tế.

4.

There are many products and services on the market which are similar in
content though produced by different companies. It is vital, therefore, for
a company to distinguish itself from its competitors by having a strong
company image.
7


-------- > Có nhiều sản phẩm và dịch vụ trên thị trường mà là tương tự về
nội dung mặc dù được sản xuất bởi các công ty khác nhau. Nó là quan
trọng, do đó, với một công ty để phân biệt chính nó từ đối thủ cạnh tranh
của nó bởi có một hình ảnh công ty vững mạnh.

Trên đây là dạng đê thi cuối kỳ. Các e tham khảo đồng thời luyện tập luôn.
Them một số bài để luyện tập
1. The industry and construction ………..….. is facing difficulties due to low
efficiency and competitiveness.
A. area
B. sector
C. section
D. part
2.

We have started a joint ………….. program with a Canadian company.
A. project B. firm
C. venture
D.company
3.
We ran a summer advertising ………….… and sales increased steadily.
A. action
B. activity
C. promotion
D. campaign
4.
The customary manner in which a business analyzes and records its
………. is by first entering them into a journal.
A. transactions
B. communications
C. dealings D.ventures
5.
…………. accounts are accounts for your sources of business-generated
income.
A. liability
B. revenue
C. balance
D. drawing
6.
Middle ……………. is people who are below those who are in control of
the company as a whole.
A. staff
B. management C. employment
D. employees
7.

......... or cost accounting systems are part of a company's information
system and are used for tracking costs and allocations to judge operational
efficiency.
A. Corporate
B. Domestic
C. Management D. Monitoring
8.
......... indicates how much shareholders would receive if the company
distributed all of its net earnings as dividends.
A. EPS
B. GDP
C. GNP
D. VAT
9.
………….. is the inability to pay debts or a legal procedure in which a
court takes the individual's or business's property and disposes of it to
pay creditors.
A. Bankruptcy
B. Interest
C. Maturity
D. Bond

8


10.

……………. are obligations due to be paid or settled within one year or
the company's operating cycle, whichever is longer.
A. Current asset B.Current liabilities C.Non-current asset D.Net


profit
11. A company's ability to attract and hold investment capital ultimately
depends on its …
A. profitability
C. budgeting
B. new product development
D. planning
12. We apologize for the difficulty we are experiencing in paying your
………. account.
A. delayed
B. waiting
C. outstanding
D. owing

9


retail customers 2

product positioning

1

Knowledge

False accounting 5

economy
standardized documents 6 7 electronic banking


NH điện tử
distribution channel macroeconomic analysis Targeting strategy 4
3
1.
2.

3.

4.

5.

8

……………………….…………... is an economic system in which all
goods and services are evaluated on the knowledge value.
Banks will begin to charge more for the less profitable retail banking services
they provide as soon as they believe that their ………………………………..
can absorb part of the visible costs
A …………………….……………… is the route a product uses to get from
producer to final consumer or how title ownership passes from producer to
consumer.
A business may find it useful to consider the way that consumers think and
feel about a product in relation to other similar products in the market by
drawing up a …………..………………. map.
…………………………….. is the crime of changing or destroying records
to obtain money.

6. Organizations often use …………………………………………. to ensure


complete and consistent information is gathered.
7. ………………………………...…… is a service provided by financial

institutions that allows customers to manage their transactions through
computerized network services.
8. The central focus of ………………………………… and policy is on four

main areas: gross national product, employment, inflation and the balance of
payments.

1. CORRUPT

They

thought

the

President

was

involved

in ...................corruption................

10



2. FINANCE

HSBC provides ………financing……. services all
over the world.

3. RISE

In times of inflation we all suffer from ……………
rising….. prices.

4. EXPERIENCE

As a manager, he's been criticized for his ………
unexperience…. in making business plans.

5. COMMUNICATION

We need to do a better job at ………
communication….… what the brand is about.

11


Many United States companies have, unfortunately, made the search for legal
protection from import competition into a major line of work. Since 1980, the United
States International Trade Commission (ITC) has received about 280 complaints
alleging damage from imports that benefit from subsidies by foreign governments.
Another 340 charge that foreign companies “dumped” their products in the United
States at “less than fair value.” Even when no unfair practices are alleged, the simple
claim that an industry has been injured by imports is sufficient grounds to seek relief.

Contrary to the general impression, this quest for import relief has hurt more
companies than it has helped. As corporations begin to function globally, they develop
an intricate web of marketing, production, and research relationships. The complexity
of these relationships makes it unlikely that a system of import relief laws will meet
the strategic needs of all the units under the same parent company.
Internationalization increases the danger that foreign companies will use import
relief law against the very companies the laws were designed to protect. Suppose a
United States-owned company established an overseas plant to manufacture a product
while its competitor makes the same product in the United States. If the competitor
can prove injury from the imports --- and that the United States company received a
subsidy from a foreign government to build its plant abroad --- the United States
company’s products will be uncompetitive in the United States, since they would be
subject to duties.
Perhaps the most brazen case occurred when the ITC investigated allegations that
Canadian companies were injuring the United States salt industry by dumping rock
salt, used to de-ice roads. The bizarre aspect of the complaint was that a large foreign
company with the United States operations was crying for help against a United States
company with foreign operations. The “United States” company claiming injury was a
subsidiary of a Dutch company, while the “Canadian” companies included a
subsidiary of a Chicago firm that was the second-largest domestic producer of rock
salt.
1. The text is chiefly concerned with …………………………….
A. arguing against the increased internationalization of the United States
corporations
B. warning that the application of laws affecting trade frequently had unintended
consequences
C. advocating the use of trade restrictions for “dumped” products but not
for other imports
2. It can inferred from the text that the minimal basis for a complaint to the
International Trade Commission is ……………………………...

A. the company requesting import relief has been injured by the sale of imports in
the U.S.
B. a foreign competitor has received a subsidy from a foreign government


3.

4.

5.

6.

1.

2.

3.

C. a foreign competitor is selling products in the United States at less than
fair market value
The last paragraph performs which of the following functions in the text?
A. It summarizes the discussion thus far and suggests additional areas for research
B. It presents a recommendation based on the evidence presented earlier.
C. It cites a specific case that illustrates a problem presented more generally
in the previous paragraph.
The text warns of the danger that companies ……………………………….
A. in the U. S. may receive no protection from imports unless they actively seek it
from import competition
B. that are not U.S.-owned may seek legal protection from import competition

under U.S. import relief laws
C. in the United States that import raw materials may have to pay duties on those
materials
Which word has the closest meaning to “dumped”?
A. dropped prices
B. increased prices
C. unchanged
prices
According to the text, companies have the general impression that International
Trade Commission import relief practices have ………………………….
A. caused unpredictable fluctuations in volumes of imports and exports
B. achieved their desired effect only under unusual circumstances
C. actually helped companies that have requested import relief
Translate into Vietnamese
From July 20, 2007, China and the Association of Southeast Asian Nation
(ASEAN) are scheduled to lower tariffs on more than 7,000 industrial
goods.
------ > Từ ngày 20 tháng 7 năm 2007, Trung Quốc và Hiệp hội các quốc
gia Đông Nam Á (ASEAN) đang lên kế hoạch để giảm thuế quan trên hơn
7.000 mặt hàng công nghiệp.
International trade is the exchange of goods and services produced in one
country for goods and services produced in another country.
----- > Thương mại quốc tế là việc trao đổi hàng hóa và dịch vụ được sản
xuất ở một quốc gia đối với hàng hoá và dịch vụ được sản xuất tại một
quốc gia khác
Regardless of the type of business or the amount of money involved,
common procedures for handling and presenting financial information are
used.



- > Bất kể loại hình kinh doanh hoặc lượng tiền nào có liên quan, thủ tục
thông thường để xử lý và trình bày các thông tin tài chính đều được sử
dụng.
4.

Few people anticipate making a loss when they start up in business. It can
happen though and is sometimes even seen as a necessary stepping stone.
Often budgets will show initial losses leading to profits on later years.
Rất ít người dự đoán thua lỗ khi họ bắt đầu lên trong kinh doanh. Nó

có thể xảy ra mặc dù và đôi khi thậm chí còn được xem như là một bước
đệm cần thiết. Ngân sách Thường xuyên sẽ cho thấy thiệt hại ban đầu dẫn
tới lợi nhuận vào năm sau đó.
5.

The Prime Minister has ordered the State Bank of Viet Nam to enhance
administration of the gold sector, particularly gold-trading centres.
----- > Thủ tướng Chính phủ đã yêu cầu Ngân hàng Nhà nước VN tăng cường quản lý
trong ngành vàng, đặc biệt là các trung tâm kinh doanh vàng

6.

Microeconomics is primarily focused on the actions of individual agents,
such as firms and consumers, and how their behavior determines prices and
quantities in specific markets.
----- >Kinh tế vi mô chủ yếu tập trung vào các hành động của đại lý cá nhân, chẳng hạn
như các công ty và người tiêu dùng, và hành vi của họ như thế nào xác định giá cả và số
lượng cụ thể

7.


8.

Managerial Accounting information focuses in the parts of a company and
is reported timely as required for the efficient decisions.
-- 7. Thông tin kế toán quản lý tập trung trong các bộ phận của một công
ty và được báo cáo kịp thời theo yêu cầu của quyết định hiệu quả
The collective turnover of Barclays Premier League clubs hit a record
£2.03 billion in the 2009-10 season and will have exceeded £2.2 billion in
the 2010-11 season, according to the 20th Annual Review of Football
Finance.
----- > 8. Doanh thu chung của Barclays Premier League đạt mức kỷ lục

2030000000 bảng trong mùa giải 2009-10 và sẽ vượt quá 2,2 tỷ bảng Anh trong
mùa giải 2010-11, theo đánh giá hàng năm lần thứ 20 của Tài chính bóng đá.



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