Đề thi CPA môn TIẾNG ANH 2019

Gonnapass xin gửi lại sưu tầm Đề thi CPA tham khảo môn Tiếng anh 2019 của kì thi kế toán kiểm toán viên Việt Nam (CPA) do Bộ Tài chính tổ chức để các bạn tự học và tham khảo nhé!

Tóm tắt

Tài liệu thi CPA môn Tiếng Anh

Đề chẵn

Part I. READING

Section 1: Choose the correct word or phrase from the list below to complete each of the following  sentences: 

post	on	printed	whose	can’t
must	out	printing	transfer	some
to have	heard	since	was	to
in case	been hearing	Provided that	be	give
Unless	having	which	because	Giving

1. Orders have increased ………………….. the advertising campaign in June.
2. I wonder how Jim is getting on. I haven’t ………………….. from him for nearly a week.
3. I’m applying for a …………………..  to my London office, but I don’t know if I’ll be successful. 
4. We’ve got a competition …………………..  is at work to find a name for our new range of cosmetics. 
5. The labourers demanded that the farm manager ………………….. them higher wages. 
6. It’s time something ………………….. done about this problem. 
7. We are going to have 5.000 new catalogues ………………….. in Hongkong. 
8. I’ll phone you later ………………….. you have any problems with the program. 
9. ………………….. we continue to order in bulk, they will go on giving us free delivery. 
10. If everyone contributed 20% of their salaries ………………….. charity, there would be no poverty.
11. The alarm went off. so someone ………………….. have been trying to break in. 
12. Shall I get you a sandwich or would you prefer ………………….. a salad? 
13. ………………….. employees shares can help to increase motivation. 
14. We drew up a shortlist of candidates ………………….. CVs were very good. 
15. I’d like ………………….. advice about the government’s latest tax proposals.

Section 2: Read the following passages and do the tasks given. 

Passage 1: Read the passage and answer the questions. 

The chairman of Lanback Development Company today said that he was optimistic about the future of the  property market in the Gulf region. He was commenting after signing a 150 million dollar contract with Al-Sharif Construction Company, a local building contractor, for a prestigious new development on the city’s reclaimed  land. The project, scheduled for completion within the next two years, will consist of office units and more than  200 retail outlets. The centre area will feature an art gallery and a cultural hall. The Chairman said that the whole  complex would eventually provide employment for at least 2,000 people. 

1. Which company is financing the project? 
2. Which company is going to build it?
3. How long will it take to build? 
4. Where will the cultural hall be situated? 
5. What does ‘The whole complex” refer to?

Passage 2: Read the passage carefully and choose ONE which you think fits best. 

A number of years ago, Don Taylor left Oshkosh, Wisconsin, and did something that officials say constituted a  record – a most unusual record. He completed a 23,000-mile trip around the world in an airplane he built himself! Taylor’s journey took sixty days, and he estimated that he spent more than eight hundred hours of that period in  the plane itself. His longest continuous time in the air was ten hours, from Midway to the Aleutian Islands. The  plane, which he called the “Victoria 76’’, had a wingspan of twenty one feet and an engine capable of developing  180 horsepower. This flight was not his first attempt. In 1974, he failed to circle the globe because of bad weather  conditions over Japan. Flying over the Iranian desert was one of his worst experiences – especially as he was forced to land and spend a  night in a camel stable.

The best title is

1. Traveling from Wisconsin to Iran.
2. The Dangers of Flying over a Desert.
3. How to Build Your Own Plane. 
4. A Man and His Plane Go Around the World.

Don Taylor’s journey took a total of 

1. 76 hours
2. 180 hours
3. two years
4. sixty days 

Taylor’s first trip failed because of  

1. bad weather
2. an accident
3. a lack of gasoline
4. a broken wing

The story suggests that sleeping in a camel stable was  

1. interesting
2. uncomfortable
3. healthful
4. enjoyable 

The word “constituted” in line 2 means 

1. understood
2. made
3. listened to 
4. hid 

Section 3: Read the passage below and think of ONE word which best fits each space. There is an example  at the beginning (0). 

When most people hear the words ‘fast food’ they probably think of (0)……..cheap…….., hot food sold in a place  (1)…………………..  they don’t have to wait more than a couple of minutes between ordering and taking their first bite, (2) …………………..   where they can either ‘take away’ or ‘eat in’. They probably also imagine food they can eat (3) …………………..  their fingers,  without any cutlery. In Britain, as in many (4) …………………..  countries, hamburgers are among the most popular kinds of  fast food, and the biggest chain of burger restaurants (5) …………………..  McDonald’s. The first McDonald’s arrived in Britain  in 1974, and (6) …………………..  you can find them in many other cities. The restaurants in Britain recently added salads, fruit  and sandwiches to (7) …………………..  traditional menu of burgers, fries, and soft drinks. Kebabs, (8) …………………..  usually consist of  pieces of hot chicken or lamb in pitta bread with salad and chilli sauce, are also very (9) ………………….. . They are part of  Middle Eastern cuisine, and provide a good example of how ‘foreign’ (10) …………………..  has become very popular in  Britain in the last 40 years or so.

Part II. WRITING 

Section 1 : The words in brackets can be used to form words that fit into the following sentences. 

Example: I……..this morning, and I was late for work (SLEEP) 

Answer: I overslept this morning, and I was late for work. 

1. The jacket didn’t fit me very …………………..  (GOOD) 
2. Tourism has ………………….. agriculture as the nation’s main industry.(REPLACEMENT)
3. The old couple have saved a lot of money for their …………………..  (RETIRE) 
4. The weather was so terrible, so we had a very ………………….. holiday.(PLEASE) 
5. He didn’t give any …………………..  for his absence. (EXPLAIN) 

Section 2: Make all the changes and additions necessary to produce complete sentences from the following  sets of words and phrases. 

Example: I / use / live / this / house / when / young. 

Answer: I used to live in this house when I was young. 

1. She / consider / be / finest pianist / her generation.
2. Jane / come / first, / which / surprise / nobody.
3. The fire / be / so / intense / that / it / take / firemen / three / hours / put out 
4. I / be / able / drive / five / years. 
5. Japan / it / essential / exchange / business cards / immediately / meeting.
6. We / look forward / hear / you / and / see / you / soon. 
7. You / have / work / hard/ if / you / want / go / university.
8. Two million / cars / produce / so far / this year.
9. It / be / time / something / do / this problem. 
10. We / regret / inform / you / that / your application / be / unsuccessful.

Section 3: Finish each of the following sentences in such a way that it means exactly the same as the  sentence printed before it using given words. DO NOT change the word given. 

Example:She needs to study harder.  DOES 

Answer: She doesn’t study hard enough. 

1, If you have enough money for the fare, why not travel first class?  AFFORD 

2, Could you speak up because I can’t hear you properly? MIND 

3, We advise customers to buy their tickets in advance. ADVISED 

4, It’s such a pity I didn’t see that film on television last night. WI SH 

5, The party will be held in the garden as long as it doesn’t rain that day.  UNLESS 

Section 4: Translation 

4.1. Translate the following sentences into Vietnamese 

1. A lot of smaller companies use bookkeepers for their daily accounting needs. 
2. Accounting graduates salaries are still rising with an average salary of $42,500. 
3. In the next 8 years the number of accounting jobs will rise from 1.2 million to 1.4 million in the US. 
4. Prices have fallen in the food business because of advances in the food production and distribution technology.
5. The student market in the UK is estimated to be worth £13 billion of spending power in a year. 

4.2. Translate the following sentences in to English 

1, Báo cáo kiểm toán tuân thủ đánh giá việc tuân thủ pháp luật, quy chế, quy định trong quản lý, sử dụng tiền, tài  sản và các nguồn lực khác của đơn vị được kiểm toán. 

2, Có thể đánh giá công ty của chúng tôi đạt được lợi nhuận sau thuế tăng hơn so với kỳ trước.

3, Hợp đồng kiểm toán còn bao gồm thỏa thuận với Ban Giám đốc đơn vị về trách nhiệm thông báo cho kiểm toán  viên các sự kiện có thể ảnh hưởng đên báo cáo tài chính.

4, Kiểm toán viên cần lưu ý các điều khoản liên quan đến việc tham gia cúa kiểm toán viên nội bộ và nhân sự khác của đơn vị được kiểm toán; 

5, Chúng tôi tin rằng công ty của chúng tôi đã thành công; chúng tôi đạt lợi nhuận hằng năm kể từ năm đầu tiên.

Đề lẻ

Part I . READING 

Section 1: Choose the correct word or phrase from the list below to complete each of the following  sentences.

heavy	reference	but	hearing	fewer
interested	less	by	appreciate	hard
comparison	value	since	supposed	to hear
are	hardly	at	keen	in
is	repaired	being	repairing	be

1, He has been collecting stamps ………………….. the age of ten. 

2, Our turnover has …………………..  by 20% over the same period last year. 

3, The manager suggested that the goods is ordered from another supplier. 

4, In …………………..  with other countries, Britain has a very high rate of heart attacks. 

5, What do you mean? He’s watching TV? He’s ………………….. supposed to be washing the car. 

6, He hadn’t seen his sister for 30 years, …………………..  they recognized each other instantly.

7, We would very much ………………….. a reply by the end of the month. 

8, There’s always …………………..  traffic in the centre during rush hours. 

9, It was raining very …………………..  so I took my raincoat. 

10, The car was badly damaged after the accident. We must have it  …………………..  this Sunday. 

11, I can remember ………………….. voices in the middle of the night. 

12, He completed the form …………………..  accordance with all the rules and regulations. 

13, The company is losing a lot this year. That’s why it plans to hire …………………..  workers.

14, He went to a seaside resort because he was …………………..  on water skiing. 

15, Here …………………..  the notebook and report I promised you last week.

Section 2: Read the following passages and do the tasks given. 

Passage 1: Read the passage and answer the questions. 

An elevator is wonderful. It is really only a small room. Rooms usually stay in one place. Elevators  travel up and down all day long. 

Sometimes a worker stands in the elevator to run it. In modem elevators there is no worker. The people  walk in. They know what floor they want. They press a button and the elevator goes to that floor. It is all  very fast and easy. 

Elevators are very important to us. Why? Think about a tall building. Maybe it has twenty floors. Maybe  it has fifty or more. Who can walk up all those stairs. Maybe people can climb them one time. Can  someone climb thirty floors to an office everyday? Can small children walk up to their apartments on the  twenty- fourth floor? Can their mother and father carry food up all those stairs? Of course not. We can have high buildings because we have elevators. They are really wonderful.

1, What is an elevator really? 

2, How is an elevator different from other rooms? 

3, How do people make an elevator go up and down? 

4, Can people walk up twenty or forty floors everyday? 

5, Why can we have high buildings? 

Passage 2: Read the passage carefully and choose ONE which you think fits best.

Thomas Edison was born in Milan, Ohio, in 1847. His family moved to Port Huron. Michigan, when he  was seven. Surprisingly he attended school for only two months. His mother, a former teacher, taught  him a few things, but Thomas was mostly self-educated. His natural curiosity led him to start  experimenting at a young age. 

Thomas Edison lit up the world with his invention of the electric light . He also invented the record  player, the motion picture camera, and over 1,200 other things. He worked 16 hours a day and  sometimes he worked so intensely that his wife had to remind him to sleep and eat.

Thomas Edison died in 1931 in New Jersey. He left numerous inventions that improved the quality of  life all over the world. 

1, Thomas Edison was 

1. an explorer 
2. a teacher 
3. a discoverer 
4. an inventor 

2, In 1854 Edison’s family  

1. decided to settle in Ohio 
2. bought a new house in Ohio 
3. sent him to a new school in New Jersey 
4. moved to Pon Huron, Michigan 

3, The word ‘self – educated‘ in line 3 means 

1. have been well – taught. 
2. having had good schooling 
3. having taught himself 
4. having had high education 

4, Edison died at the age of 

1. 76 
2. 47 
3. 84
4. 74 

5, Which of the following is NOT true about Edison? 

1. He invented the motion picture camera. (8)
2. He made numerous inventions. (11)
3. He worked very hard. (9)
4. He didn’t go to school at all. (he attended school for 2 months).

Section 3: Read the passage below and think of ONE word which best fits each space. There is an  example at the beginning (0). 

Mobile phones were quite rare 20 years (0)……..ago…….., even in the world’s richest countries. Now,  (1) …………………..  around 40% of the world’s people own one. The (2) …………………..  with the most mobile 

phones per  head is Luxembourg, where (3) …………………..  are actually more mobiles than people. 

There are more than eight  mobiles phones for every ten people (4) …………………..   almost every other western European country, including Britain, while the number of mobiles per (5) …………………..  in the US, Canada and Japan (6) …………………..  slightly lower.                                              

The number of people using mobile phones is (7) …………………..  very quickly. In fact, around the 

world, about a  million new people become (8) …………………..  users everyday, and most of them are in developing countries.  Many economists say that mobile phones are very good for developing countries (9) …………………..  they help poor  people to create and run small businesses, often in places (10) …………………..  it is difficult or expensive to use a  landline.

Part II. WRITING 

Section 1: The words in brackets can be used to form words that fit into the following sentences.

 Example:I……..this morning, and I was late for work (SLEEP) 

Answer: I overslept this morning, and I was late for work. 

1, My brother often does experiments about electricity for …………………..  (PLEASE) 

2, I spent my …………………..  in the country. (CHILD) 

3, The …………………..  she gave last night was marvelous. (PERFORM) 

4, The restaurant is …………………..  for its western meals. (FAME) 

5, I wish you every …………………..  in your new job. (SUCCEED) 

Section 2: Make all the changes and additions necessary to produce complete sentences from the  following sets of words and phrases. 

Example: I / use / live / this / house / when / young. 

Answer: I used to live in this house when I was young. 

1, It/ be / unnecessary / us / buy / so much food / yesterday. 

2, Ann / feel / lonely / because / she / not / invite / party. 

3, One day soon / every schoolchild / have / access / Internet. 

4, you / have / chance / speak / Personnel Manager / yesterday? 

5, I / try / warn / him, / but / it / be / too late. 

6, Peter / give / permission / his boss / take / day / off. 

7, It / be / time / government / bring / economy / control. 

8, management / decide/ reduce / workforce / 10%. 

9, You / have / make / application / visa / advance. 

10, If / they / be / financial trouble, / they / get / touch / our Finance Department. 

Section 3: Finish each of the following sentences in such a way that it means exactly the same as  the sentence printed before it using given words. DO NOT change the word given. 

Example: She needs to study harder. DOES 

Answer: She doesn’t doesn 7 study hard enough. 

1, I will be very happy when I go on holiday.FORWARD 

2, My father last went abroad in 1966. BEEN 

3, ‘Did you read the book or not?’ the teacher asked me. WHETHER 

4, When she is angry, she never lets him finish speaking. ALLOWED 

5, It took him three months to recover from his illness. OVER 

Section 4: Translation 

4.1. Translate the following sentences into Vietnamese 

1. In America, accounting firms have almost recovered from the effects of the global crisis. Before applying for a job you should consider the area that you would like to work in. 
2. Before applying for a job you should consider the area that you would like to work in. 
3. Currently, many accounting graduates are being employed by governmental and non-profit  organisations. 
4. The company’s goal is to reach maximum production capacity within the next three months. 
5. She hasn’t finished the monthly financial reports yet, but she says she should have them by the end of  the day.

4.2. Translate the following sentences into English. 

1. Báo cáo kiểm toán hoạt động đánh giá tính kinh tế, hiệu lực và hiệu quả trong quản lý, sử dụng tiền,  tài sản và các nguồn lực khác của đơn vị được kiểm toán. 
2. Chúng tôi tin rằng công ty của chúng tôi đã thành công; chúng tôi đạt lợi nhuận mỗi năm kể từ năm  đầu tiên. 
3. Hợp đồng kiểm toán còn bao gồm thỏa thuận với Ban Giám đốc đơn vị về trách nhiệm cung cấp cho  kiểm toán viên báo cáo tài chính và các tài liệu có liên quan. 
4. Kiểm toán viên cần lưu ý các điều khoản liên quan đến việc tham gia của kiểm toán viên và chuyên  gia khác vào một số công việc trong quá trình kiểm toán. 
5. Thuế là thuật ngữ được áp dụng cho tất cả các loại thuế, từ thuế thu nhập, thuế thừa kế đến thuế bất  động sản.

Đáp án tham khảo

Vui lòng liên hệ mua sách

Sách Tự ôn thi và giải đề CPA các năm

Bản tin này chỉ mang tính chất tham khảo, không phải ý kiến tư vấn cụ thể cho bất kì trường hợp nào.
Liên hệ tư vấn dịch vụ Kế toán – Thuế – Đào tạo: Ms Huyền – 094 719 2091
Tham khảo dịch vụ tư vấn từng lần – giải quyết các nỗi lo rủi ro thuế
Mọi thông tin xin liên hệ:
Công ty TNHH Gonnapass
Phòng 701, tầng 7, toà nhà 3D Center, số 3 Duy Tân, P Dịch Vọng Hậu, Q Cầu Giấy, TP Hà Nội
Email: hotro@gonnapass.com
Facebook: https://www.facebook.com/gonnapassbeyondyourself/
Group Facebook chia sẻ mẫu biểu: https://www.facebook.com/groups/congvanketoan
Group Zalo chia sẻ miễn phí: https://zalo.me/g/xefwrd200
Website: https://gonnapass.com
Hotline/ Zalo : 0888 942 040