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Gonnapass xin gửi lại sưu tầm Đề thi CPA tham khảo môn Ngoại Ngữ – Tiếng Anh 2023 chẵn 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 chẵn
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
- My friend was lucky to survive the plane
- The…………..on insects help them touch and smel1 things.
- World War I began because of the of Franz Ferdinand.
- It was a cloudy day until the sun………….from behind the clouds.
- Mountain climbers need to bring lots of………….. so they can climb well.
- The new skyscraper they are building is ……!
- The ice…………..a lot faster that winter than anyone expected.
- Many animals have to…….as their environments change.
- We need to……some new workers for the project.
- He doesn’t snore as…….as you do.
- He likes swimming………of all.
- He gave her…………money reluctantly.
- She carefully picked up all the bits of……….glass.
- They….decided to leave the town.
- It was kind.. ……him to wait.
Section 2: Read the following passages and do the tasks follow:
Passage 1: Read the passage and answer the questions:
Honey can keep you healthy. If you have a cough, you can take a teaspoon of honey to stopit. You can also put honey on wounds to help them heal.Many people also believe you can eat honey to get a good night’s sleep.
You can also use honey to improve your appearance. Honey works as a great moisturizer for dry skin. You can put it on your face for ten minutes and then wash it off.You can also use honey to make your hair softer.
Honey can also make you stronger. If you eat honey before you exercise, it gives you extra energy.
- What is this passage mainly about?
……………………………………………………………..…………………………………………..
- What is the main idea of the first paragraph?
……………………………………………………………..…………………………………………..
3. Honey works as a great moisturizer for what type of skin?
……………………………………………………………..…………………………………………..
4.What does the word ‘it‘ in the second paragraph refer to?
……………………………………………………………..…………………………………………..
- Can eating honey give you more energy before exercising?
…………………………………………………………..…………………………………………..
Passage 2: Read the passage carefully and choose ONE which you think fits best
In ancient times, it was difficult to keep food fresh for a long time. There were no refrigerators, so food went bad and made people sick. Fortunately, people discovered salt. Not only did it add flavor to food, but it also dried it out. Therefore,it had no moisture for fungi and bacteria to grow in. By using salt, food could last for longer periods of time.
Salami is a popular meat that is preserved with salt. The word “salami”means “all kinds of salted meats.” To make salami, you need to mix salt and other seasonings with ground meat and hang it to dry.
- What is this passage mainly about?
- using salt to keep food fresh for a long time
- how food went bad
- how people discovered salt
- how to make salami
- In ancient times,there were no
a.salt b.food c.refrigerators d.sick people
- How does salt make dried meat last longer?
- Salt kills the bacteria on meat.
- Salt adds moisture to keep the food fresh.
- Salt helps fungi grow and preserve the meat.
- Salt takes away the moisture that bacteria grow in.
4.How is salami made?
- Meat is hung and dried. → People put seasonings on it.
- Bacteria and fungi grow on meat. → The meat is hung and dried.
- The meat is hung up to dry. → It is left for a very long time.
- Salt and seasonings are put on the meat. → The meat is hung up.
5.What can be inferred about salami?
- You can make it with any kind of meat.
- You don’t have to use salt to keep it fresh.
- It isn’t salty even though it is made with salt.
- It doesn’t stay fresh for long, so you have to eat it soon.
Section 3: Read the passage below and think ofONE word which best fits each space.There is an example at the beginning (0).
The Eiger is a (0)…..mountain……. in Switzerland. It is 3,970 meters (1)…………..,and there are several routes to climb up (2)……………the top.The north face of the Eiger is the (3)……………famous of these routes. It is called Nordwand in German,which simply means “north wall.” However, it is nicknamed Mordwand,which means “death (4). …”
People have been trying to (5)…….the north face of the Eiger for years,but few (6)………….. succeeded. In fact, more than 65 people have (7).killed trying to reach the top. The first people who succeeded were a group of two Germans and two Austrians (8)……….July 24,1938.
Even with its scary nickname and difficult route, many climbers still dream of making it to the (9)………….. of the north face of the Eiger.No matter how difficult something may be, the spirit of adventure will ensure that people (10)…………trying.
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.
- Small investors expressed……with the performance of their investments. (SATISFY)
2.His academic……….are impressive. (ACHIEVE)
3.She believes…….. in education and hard work.(PASSION)
4.The committee is reviewing the……… for the new restaurant. (PROPOSE)
5.Such laws have been……… welcomed. (CAUTION)
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.
- worker bees/the/smallest in/the hive/are
……………………………………………………………..…………………………………………..
- put honey/you/ to help them heal / can also/on wounds.
……………………………………………………………..…………………………………………..
- are/all honeycomb cells/shaped/why/the same?
……………………………………………………………..…………………………………………..
- less/to play/need/you/equipment/stickball
……………………………………………………………..…………………………………………..
- burning/the sun/ball of gas/a/is
……………………………………………………………..…………………………………………..
- wanted Houyi/Dijun only/the suns/to scare
……………………………………………………………..…………………………………………..
- Russia/arts/the/are/important in/very
……………………………………………………………..…………………………………………..
- sea animals/their prey coming/and to be/cause/unable to hear/to get lost/the noises
……………………………………………………………..…………………………………………..
- wanted/there grew,/their wastes/a more advanced/people/to get rid of/system/as/the cities
……………………………………………………………..…………………………………………..
- special treatment/again/it/usable/clean and/to make/needs/the wastewater
……………………………………………………………..…………………………………………..
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.
- “Why don’t you put a better lock on the door, John?”said Mary.
Mary suggested.……………………………………………………………
- In the end, I couldn’t make it to the party because I was busy.
In the end,I wasn’t able……………………………………………………………
- At school, she was the fastest runner in her class.
At school,she could run ……………………………………………………………
- It wasn’t necessary for us to attend all the classes.
We didn’t have …………………………………………………………………….
- I took a lot of suntan oil with me, which I didn’t use.
I needn’t have ………………………………………………………………………
Section 4:Translation
4.1. Translate the following sentences into Vietnamese
- To practice auditing, auditors must have an auditor certificate according to Vietnamese law.
……………………………………………………………………………………………………..
- Auditors must pass an exam on Vietnamese law.
……………………………………………………………………………………………………..
3. Which auditing company is reputable today in Vietnam?
……………………………………………………………………………………………………..
- An audit plan is a list of the audit procedures that auditors need to perform to gather sufficient appropriate evidence on which to base their opinion on the financial statements.
…………………………………………………………………………………………………….. ……………………………………………………………………………………………………..
- We began a new audit program focused on ensuring electricity providers are complying with the law.
……………………………………………………………………………………………………..
4.2.Translate the following sentences into English.
- Chuẩn mực kiểm toán là những nguyên tắc để các thành viên tuân theo và làm cơ sở đánh giá chất lượng công việc.
……………………………………………………………………………………………………..
- Kiểm toán nội bộ được áp dụng trong nội bộ công ty,người thực hiện kiểm toán là nhân viên trong công ty và làm viêc dưới sự chỉ đạo của cấp trên.
……………………………………………………………………………………………………..
- Kiểm toán độc lập được thực hiện bởi các công ty độc lập chuyên cung cấp dịch vụ kiểm toán.
……………………………………………………………………………………………………..
- Nhiệm vụ chính của các kiểm toán viên là kiểm toán những báo cáo tài chính.
……………………………………………………………………………………………………..
- Các công ty kiêm toán độc lâp thường nhận được sự tin cậy của bên thứ ba hoặc nhà đầu tư.
……………………………………………………………………………………………………..
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