Đề thi CPA môn TIẾNG ANH 2020

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Tóm tắt

Tài liệu thi CPA môn Tiếng Anh

Đề chẵn

Part 1. READING

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

Fortunately offered believe polluted Poverty 
happy Tolerate  subjects Gloves shopping
Victims  likely store Inaccurate  hate
interested excitely richness Bored traditional

    1. My favorite …………. at school are Maths and English.
    2. This colour makes customers more …………………..  in the restaurant.
    3. Are you not …………………..  of doing the same things every day?
    4. These boys and girls perform ………………….. dances.
    5. I don’t ………………….. that kind of behavior in my classes. Please do not do it again.
    6. Do you ………………….. in God? Yes, I do.
    7. We wear our ………………….. in the season of winter. They keep us warm.
    8. People gather and talk ………………….. 
    9. They …………………..  him a very good job in Spain, but he turned it down.
    10. A lot of information shared in Facebook is ………………….. . You should check the source of the news carefully since they might include fake or wrong data.
    11. The number of poor people in the world is increasing dramatically. 
    12. We need an effective strategy to fight ………………….. .
    13. A car crashed into a hair salon in Hanoi last week, ………………….. no one was hurt.
    14. This is an ideal place for scuba diving and swimming because the sea is very clean and not ………………….. .
    15. It also has fine restaurants and big …………………..  malls, where tourists can buy souvenirs and all kinds of items that they need.         The United Nations Children’s Fund (UNICEF) reports children are the main victims of war, with many suffering mental stress that will last a lifetime.         

Section 2: Read the following passages and do the tasks follow:

Passage 1: Read the passage and answer the questions:

Sydney is Australia’s most exciting city. In 1788, Captain Apthur Phillips arrived in Sydney with 11 ships and 1624 passengers from Britain. Today there are about 4 million people in Sydney. It’s the biggest city in Australia and one of the most beautiful cities in the world. There are over twenty excellent beaches close to Sydney and its warm summer climate and cool winter have made it a favorite city for immigrants from overseas. There are three things that make Sydney famous: its beautiful harbor, the Sydney Harbor Bridge and the Sydney Opera House, which was opened in 1973.

1,When did Captain Apthur Phillips arrive in Sydney?

2,What is the population of Sydney nowadays?

3,Is Sydney one of the most beautiful cities in the world?

4,The word “overseas” in the second paragraph mostly means

  1. In the country
  2. Homeland
  3. Broad
  4. Hometown 

5,What does the “which” in line 8 refer to

  1. Sydney’s beautiful Harbor
  2. Sydney
  3. The Sydney Harbor Bridge
  4. Sydney Opera House   

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

Charlie Chaplin was an English actor, director, producer, and a composer. He was born in London on the 16th of April, 1889. In 1910 he began to perform pantomime in the United States. He first appeared on screen in 1914. He created his world-famous character, the Tramp, and he played this classic role in more than 70 films during his career. He also composed background music for most of his films. In 1972 Chaplin received an Honorary Academy Award. Chaplin died on the 25th of December, 1977, at his home in Switzerland.

  1. In 1910 he began to perform pantomime in
    1. the US
    2. London
    3. Switzerland
    4. England
  2. When did he start appearing in films?
    1. in 1910
    2. in 1914
    3. in 1972
    4. in 1977
  3. Charlie Chaplin is very famous for
    1. his state performance
    2. his background music
    3. his character “the Tramp”
    4. his composing background music
  4. Which of the following is not true?
    1. Charlie Chaplin was an English artist
    2. He played classical music 
    3. Charlie Chaplin died at the age of 88
    4. He received an award in 1972.
  1. The word “career” is the closest meaning to
  1. pantomime
  2. play
  3. life
  4. life-work

Section 3: Read the letter below and think of ONE word which best fits each space. 

There is an example at the beginning (0).

Every child has at some time (0) or… other been thrilled by the stories that have been written by Jules Verne. (1) ………………….. was a very imaginative Frenchman. Although he was (2) …………………..  in Nandi, 

France (3) …………………..  1828, Jules Verne lived in Paris (4) …………………..  he studied law. However, (5) …………………..  knowledge of science soon made him realise that he might use this in the writing of adventure stories centred around the use of inventions.

He found it difficult to have his books published (6) …………………..  first, but after his first book, Five Weeks in a Balloon, was published, it was (7) …………………..   a success that his publisher, Etzel, offered him a twenty-year contract. After that he wrote two novels a year. In (8) …………………..  over forty years, he had written eighty novels. (9) …………………..  of his books, Around the World in Eighty Days, is a very clever (10) …………………..  that takes us around the world and through all sorts of adventures.

Part II. WRITING

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

Example: 1……… this morning, and I was late for work (SLEEP)

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

  1. Does it make  any ………………….. (DIFFER) to them if we pay by check?
  2. The two boys should receive a just punishment. Their ………………….. (BEHAVE) at the inaugration ceremony was really outrageous.
  3. The main cause of the current crisis in the party seems to be the deep ………………….. (DIVIDE) between its members. 
  4. It’s most ………………….. (FASHION) among youths these days to spend their free time in the cinema. 
  5. Tom has lost his ………………….. (CONFIDE) in conventional medicine after many years of unsuccessful treatment and has opted for acupuncture.

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. If/ I / you / I / learn harder.
  2. I/ feel / hopeful / that / we / find / suitable house / very soon.
  3. She / not / play / piano / well / as / her sister.
  4. I wish / could / give you / all the expensive things / life.
  5. You / hear / Maria / since / you / leave school?
  6. The people / live / next door to us/ keep / have / all night parties.
  7. Our school / going / hold / English-speaking contest / celebrate / Teacher’s Day.
  8. If/ I/ meet/ alien/ outer space/ I/ invite/ home/ talk.
  9. The students/ study/ for/ exam/ now.
  10. It/ increase/ student’s participation/ classroom activities/ when/ they/ allowed/ use/ own devices/ learning.

 

 

Section 3: Finish each of the following sentences in such a way that it means exactly the same as the sentence printed before it.

Example: She needs to study harder.

Answer: She doesn ‘t study hard enough. My sister started learning English 5 years ago

  1. My cousin often visited me when he lived in Hanoi.
  2. I would like you to help me put the chairs away.
  3. I last saw him when I was a student.
  4. “Don’t forget to bring your passports with you when you go abroad.” 
  5. Immediately after his arrival, things went wrong.

Section 4: Translation

4.1. Translate the following sentences into Vietnamese

  1. All payments and transfer transactions related to providing audit service across the border must be carried out by bank transfer via an authorised credit institution according to Vietnamese regulations on foreign exchange management.
  2. Other enterprises and organisations are subject to compulsory auditing according to the relevant regulations.
  3. The audit contract, the partnership contract, audit dossiers and audit reports must be made in both Vietnamese and English.
  4. To refuse to carry out an audit if the client or the entity requesting an audit has made a request that is contrary to professional ethical standards and the requirements of professional skill or otherwise contrary to the provisions of law.
  1.   When providing audit services across the border in Vietnam they must comply with Vietnamese audit standards.

4.2. Translate thefollowing sentences into English.

  1. Kế toán viên, kiểm toán viên chuyên nghiệp có thể gặp phải xung đột về lợi ích trong khi thực hiện hoat động chuyên môn.
  2. Quỹ Tiền tệ Liên Hiệp quốc (IMF) dã dự doán tăng trưởng GDP cho Viêt Nam là 1,6% cho năm nay, mức tăng trưởng sẽ khiến Việt Nam trở thành nền kinh tế lớn thứ tư của khu vực Ðông Nam Á.
  3. Khi kế toán viên, kiểm toán viên chuyên nghiệp nhận thấy họ đang bị gắn tên với các thông tin này, họ phải tiến hành các buớc cần thiết để chấm dứt việc bị gắn tên với các thông tin đó.
  4. Xung đột về lợi ích có thể làm phát sinh nguy cơ ảnh hưởng đến tính khách quan và các nguyên tắc đạo đức cơ bản khác.
  5. Thực hiện có hiệu quả việc công khai, minh bạch thông tin kinh tế, tài chính của các doanh nghiệp, đơn vị kế toán, cơ quan, tổ chức kinh tế, trong đó lưu ý đối với đơn vị có lợi ích công chúng.

Đề lẻ

Part 1. READING

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

put Expired  made debt ended
Convince As far as of Despite by
about Although unless with feelings
Should  Involved  greatly Loan  persuaded
Reaction  suggested Vacated  without trust
  1. He couldn’t …………………..  his father that he was telling the truth.
  2. It was difficult to guess what her ………………….. to the news would be.
  3. In order to buy his house he had to obtain a large ………………….. from his bank.
  4. My passport ………………….. last month, so I will have to get a new one.
  5. The Department is also deeply …………………..  in various improvement schemes.
  6. I wish you’d tell me what I ………………….. do in this difficult situation.
  7. Hotel rooms must be ………………….. by noon, but luggage may be left with the porter.
  8. It won’t …………………..  matter if you arrive a few minutes late.
  9. The overcrowded living conditions …………………..  a heavy strain on the family.
  10. …………………..  I am aware, there were no problems during the first six months 
  11. The man was very conscious …………………..  his bald head
  12. ………………….. they usually did their own painting, on this occasion they brought in a firm of interior decorators.
  13. I wish you wouldn’t call him …………………..  that insulting name.
  14. He …………………..  his friends to go camping with him.
  15. You will not succeed …………………..  working harder.

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

Passage 1: Read the passage and answer the questions.

Almost a hundred thousand people were killed and half a million homes destroyed as a result of an earthquake in Tokyo in 1923. The earthquake began a minute before the noon when the inhabitants of Tokyo were cooking their midday meals . Thousands of stoves were overturned as soon as the earth began to shake. As a result, small fires broke out everywhere and quickly spread. The fire engines were prevented from going to help because many of the roads had cracked open . It was impossible to use firefighting equipment as most of the water pipes had burst. Consequently, over ninety percent of the damage caused by fire rather than by the collapse of the buildings.

  1. How many people were killed in the earthquake in Tokyo in 1923?
  2. When did the earthquake begin?
  3. What happened as soon as the earth began to shake?
  4. Why was the fire engines prevented from going to help?
  5. What was most of the damage caused by? 

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

Along with jogging and swimming, cycling is one of the best all-round forms of exercise. It can help to increase your strength and energy, giving you more efficient muscles and a stronger heart. But increasing your strength is not the only advantage of cycling. Because you’re not carrying the weight of your body on your feet, it’s a good form of exercise for people with painful feet or backs. However, with all forms of exercise it’s important to start slowly and build up gently. Doing too much too quickly can damage muscles that aren’t used to working. If you have any doubts about taking up cycling for health reasons, talk to your doctor and ask for his/her advice. Ideally you should be cycling at least two or three times a week. For the exercise to be doing you good, you should get a little out of breath. Don’t worry that if you begin to lose your breath, it could be dangerous and there must be something wrong with your heart. This is simply not true; shortness of breath shows that the exercise is having the right effect. However, if you find you are in pain then you should stop and take a rest.

People with back problems might go cycling because

  1. it enables them to carry the weight of their body on their feet
  2. it does not make them carry the weight of their body on their feet
  3. it helps to make their backs become stronger
  4. it helps them to relieve their backache

All forms of exercise must be started

  1. gradually
  2. quickly
  3. strenuously
  4. violently

According to the writer, it is best to go cycling

  1. once a week                                                                
  2.  at least two or three times a week
  3. at least two or three times a day
  4. every day

You should not worry about the shortness of breath because

  1. it shows that there is something wrong with your heart
  2. It shows that you should stop and take a rest
  3. it is a sign of exercise having the right effect
  4. it is a sign of your getting rid of your heart problem

Which of the following is NOT included in the advantages of cycling?

A. Giving you a stronger heart

C. Giving you better muscles

 B. Increasing you strength and energy

D. Making you look younger

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

In these days (0). . . …of…. . .. high unemployment, it is often difficult (1) ………………….. young people to find a job. 

If they are lucky (2) ………………….. to be asked to go for an interview, they may find (3) …………………..  there are at least 20 applicants for the (4) ………………….. . If a company is thinking of offering (5) ………………….. you a job, they’ll ask you for at least one reference from either your previous employer (6) ………………….. someone who knows you well. 

(7) …………………..  taking up your job, you may have to sign a contract. You’ll have to do some training, (8) ………………….. help you to do the job more successfully. Once you have decided that this is your chosen career, you will then have to work (9) ………………….. to get promotion, which usually brings more responsibility and money.

If you are unlucky, you may be made redundant, and not be able to find (10) …………………..  job. It is also a good idea to pay some money into a pension scheme, which will help you to look after yourself and your family when you are retired. Finally, good luck!

Part 2. 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. Guests are supposed to show their cards at the …………………..  (ENTER)
  2. A list of forthcoming ………………….. events for the autumn is being prepared. (COME)
  3. It seems …………………..  to change the timetable so often. (LOGIC)
  4. He resigned for a ………………….. of reasons. (VARIOUS)
  5. We will not benefit …………………..  from the deal. (FINANCE)

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 / no use / try / interrupt / him. / You / have / wait / until / he / stop / talk.
  2. I / enjoy / my job / baker / but / it / take / me / over five years / get used / work / nights.
  3. not / try / phone / me. / time you / read / this letter, / I / leave.
  4. It / be / stupid / him / give / job / when / he / need / money.
  5. many families/ imprtanct decisions/ make/ women.
  6. Because / heavy winds, / our plane / have / make / emergency landing / busy motorway.
  7. spite / have / terrible headache, / I / finish / exam.
  8. football, / only / goalkeeper / allow / touch / ball with / hands.
  9.  There / be / no improvement / weather / nearly three days now. / It / rain / non-stop.
  10. People / have / different ways / prepare / exams.

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.

Answer: She doesn’t study hard enough.

1.I can’t afford to pay for all the books I need. HIGH

My income is ………………….. to pay for all the books I need.

2.The company party was so successful that most people didn’t want to go home. SUCH

The company party was …………………..   that most people didn’t want to go home.

3.Sometimes tiredness causes machine operators to make mistakes. BECAUSE

Sometimes mistakes …………………..  the tiredness of the machine operators.

4.She suggested that I arrive on time for the presentation. LATE

She advised ………………….. for the presentation.

5.”Would it be possible to …………………..   see a copy of the latest timetable, please?” said he. COULD

He asked if he could look at copy of the latest timetable.

Section 4: Translation

4.1. Translate thefollowing sentences into Vietnamese

  1. Auditing refers to an objective examination and evaluation of a company’s financial statements – usually performed by an external third party.
  2. Accounting is not limited to the private sector, with many accounting graduates being employed by governmental and non-governmental organizations.
  3. The government are talking about increasing the value added tax rate next year, which means the cost of consumer goods will rise.
  4. To refuse to carry out an audit for a client or an entity requesting an audit if there is reason to believe that they cannot guarantee the independence of the auditor, or the auditor does not have sufficient qualifications or has not fulfilled all the required conditions in accordance with regulations of law.
  5. Other cases in accordance with provisions of professional ethics standards of accounting and auditing and provisions of the law.

4.2. Translate thefollowing sentences into English

  1. Kế toán viên, kiểm toán viên chuyên nghiệp phải duy trì sự bảo mật thông tin có được từ khách hàng tiềm năng hoặc đơn vị nơi họ có khả năng được tuyển dụng trong tương lai.
  2. Ðể cung cấp dịch vụ chuyên môn đạt chất lượng, kế toán viên, kiểm toán viên chuyên nghiệp phải thực hiện các xét đoán hợp lý khi áp dụng kiến thức và kỹ năng chuyên môn trong việc thực hiện dịch vụ đó.
  3. Bằng cách nghiên cứu sổ sách kế toán của năm trước và cân nhắc bất kỳ sự thay đổi trên thị trường, chúng ta có thể dự báo được tình hình tài chính của công ty trước 12 tháng.
  4. Ban hành lộ trình áp dụng chuẩn mực báo cáo tài chính quốc tế (IFRS) để góp phần nâng cao tính minh bạch và tăng hiệu quả trong việc cung cấp thông tin.
  5. Vị trí mà cá nhân đó từng nắm giữ trong khách hàng sử dụng dịch vụ đảm bảo.

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