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Gonnapass xin gửi lại sưu tầm Đề thi CPA tham khảo môn Ngoại Ngữ – Tiếng Anh Lẻ 2023 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!
Đề cương ôn thi
Đề Tiếng Anh Lẻ 2023
Part I. READING
Section 1:Choose the correct word or phrase from thelist below to complete each of the following sentences:
container friendly adapt the antennae fell
emerged froze of crash equipment legs
enormous secretly loudly broken assassination move
hire best stripes highly infection like
- He had to ………………… all the papers and give them to the teacher.
- Dinosaurs…………………. from the earth millions of years ago.
- They have plenty of……………in their living room.
- Mark had a sore throat, a runny nose, and a.
- She needed to………….. her shoes because they were muddy.
- He was a great hero in……..history.
- The students did some………….in the science lab.
- When it rained, water started to…..from the ceiling.
- I stretched out my arm to….the book on the shelf.
- It is………….. to finish all of this homework by tomorrow morning.
11.They spoke very…of him.
12.She was very much impressed……………their good manners.
- The exam was…………..difficult.
- He spoke much…….fast.
- He doesn’t snore as loudly…………………….. you do.
Section 2: Read the following passages and do the tasks follow:
Passage 1: Read the passage and answer the questions:
Having two eyes helps you judge distances. Let’s try an experiment.First get two pencils. Hold one pencil sideways in each hand. Then, close one eye and try to touch the pencils’ erasers together. Can you do it? Try it again with both your eyes open. It is much easier to do now!
We also have two eyes to protect our vision. Each eye works as a backup for the other one.Sometimes an accident or a disease causes people to lose sight in one eye. But thanks to the other eye, a person does not become totally blind.
- What is this passage mainly about?
……………………………………………………………………………………………………..
- What is the main idea of the first paragraph?
……………………………………………………………………………………………………..
- What can you learn from the experiment?
……………………………………………………………………………………………………..
- What can cause people to lose their sight?
……………………………………………………………………………………………………..
- What is the main idea of the second paragraph?
……………………………………………………………………………………………………..
Passage 2:Read the passage carefully and choose ONE which you think fits best
Honeybees lay eggs inside the hexagonal cells and store their honey in them.But why are all honeycomb cells shaped the same?
First, a hexagonal shape saves more space than other shapes.What if bees built their honeycomb cells with circular shapes? There would be gaps between the circles.A hexagonal shape doesn’t leave gaps and therefore saves space.
What about a triangular or square shape? Both of these fit together without gaps. But more wax is needed to make them. A hexagonal shape uses less wax.
Hexagonal shapes can sit safely and tightly against each other. This makes the honeycomb structure very strong. So, it rarely breaks.
1, What is this passage mainly about?
- Why honeybees built their honeycomb with hexagonal shape cells.
- How honeybees lay eggs.
- How hexagonal shape cells are built.
- How hexagonal shape can sit safely and tightly against each other.
2.How do the hexagonal honeycomb cells save space?
- Hexagonal honeycomb cells use less wax.
- Hexagonal honeycomb cells don’t leave gaps between each cell.
- Hexagonal honeycomb cells make the honeycomb structure strong.
- Hexagonal honeycomb cells save honey.
3, Which is NOT true about the passage?
a, Bees make hexagonal honeycomb cells for a few different reasons.
b, A hexagonal shape is the best shape for a honeycomb cell.
c, Bees make different shapes of honeycomb cells.
d, A hexagonal shape uses less wax.
- In the first sentence, what does the word ‘them‘ refer to?
a.honeybees
b. the eggs of a honeybee
c. the hexagonal cells of honeycombs
d. the gaps between the circles
Which is NOT a reason why bees make hexagonal honeycomb cells?
a,because hexagonal honeycomb cells are stronger.
b, because hexagonal honeycomb cells are prettier.
c, because hexagonal honeycomb cells use less wax.
d.because hexagonal honeycomb cells save more space than other shape cells.
Section 3: Read the passage below and think ofONE word which best fits each space.There is an example at the beginning (0).
Somewhere in South America, a butterfly (0)…..flaps……. its wings.A few days later, a huge hurricane hits the coast (1)…………… Texas. Could (2)…………..two events be connected? According to the “butterfly effect,” (3)……………can.It’s a concept that was first used to explain why weather (4)……………are often wrong.Today, it has grown into (5)……………theory about how even the smallest actions can have big effects.
Throughout history, there have (6)……………many examples of the butterfly effect. Take(7)…………… case of the assassination of Franz Ferdinand. He was expected to become the king of Austria-Hungary. In 1914, his driver made a wrong turn onto a backstreet. There, he (8)…………… shot and killed by a man opposed to the Austro-Hungarian government. This single killing caused a series of events that eventually led (9)……………the start of the First World War. By the (10)………….of the war, more than 16 million people had died.
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.
- They say that travel………the mind.(BROAD)
2.The country is facing a population………(EXPLODE)
- The baby laughed……….as she played with her toys.(LOUD)
- She works 60 hours a week so,………to say,she is often tired. (NEED)
- Before you begin, be sure the lamp is……….from the wall plug. (CONNECT)
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.
- the diets/are/ animals/also/ part of/an important/of other/insects
……………………………………………………………………………………………………..
- nine billion by /estimated that/the year 2050/the earth’s population/will reach/it is
…………………………………………………………………………………………………
- a pile/cover/your body /a blanket,/of leaves/if/don’t have/instead/with/you
……………………………………………………………………………………………………..
- advantages of/some/here are/having two eyes
……………………………………………………………………………………………………..
- see/in slow motion/can/they/most movements
……………………………………………………………………………………………………..
- very cold/water/turns into ice/ when it becomes
……………………………………………………………………………………………………..
- area/glacier is/a/ofice/a massive
……………………………………………………………………………………………………..
- she/and feeds it/care of/takes/the baby
……………………………………………………………………………………………………..
- to dive/wanted/deep into/the ocean/Tom Hanson
……………………………………………………………………………………………………..
10.the movement/pushed/into the organ/of the sea/air
……………………………………………………………………………………………………..
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.
- Her grandparents raised her as her parents died when she was four.
She was brought up …………………………………………………………………………………….
- If you don’t stop misbehaving, I’ll have to ask you to leave the room.
If you carry on …………………………………………………………………………………….
- We didn’t go to bed early because we were chatting.
We stayed up …………………………………………………………………………………….
- I was late because of the heavy traffic.
I was held…………………………………………………………………………………….
- The performance has been cancelled.
They’ve called…………………………………………………………………………………….
Section 4: Translation
4.1.Translate the following sentences into Vietnamese
- To practice auditing, auditors must have an auditor certificate recognized by the Ministry of Finance.
…………………………………………………………………………………………………………
- Independent auditing companies provide a number of financial and economic services, depending on the customer’s requirements.
…………………………………………………………………………………………………………
- Audit results have a great influence on business entities and investors who are interested in the financial situation.
………………………………………………………………………………………………………..
- State Audit is performed by the State audit agency.
…………………………………………………………………………………………………………
- Internal audit is conducted by internal auditors at the request of the Board of Directors.
…………………………………………………………………………………………………………
4.2.Translate the following sentences into English.
- Kiểm toán là hoạt động kiểm tra,xác minh tính trung thực,chính xác cúa báo cáo tài chính.
…………………………………………………………………………………………………………
- Báo cáo tài chính bao gồm bảng cân đối kế toán, báo cáo thu nhập,báo cáo thay đổi vốn chủ sở hữu, báo cáo lưu chuyển tiền tệ, và các thuyết minh khác.
…………………………………………………………………………………………………………
- Có 3 loại kiểm toán phổ biến là: Kiểm toán Nhà nước, Kiểm toán độc lập, và Kiểm toán nội bộ.
…………………………………………………………………………………………………………
- Kiểm toán viên có mức lương trung bình là bao nhiêu?
…………………………………………………………………………………………………………
- Hiện tại có 37 chuẩn mực kiểm toán Việt Nam.
…………………………………………………………………………………………………………
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