Đề thi CPA môn TIẾNG ANH 2017

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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:

dying	public	broke	sentence	rare	delivered
predict	tongue	doing	herself	tie	what
have	could	goals	little	gone	ultimately
between	job	work	potential	digits	has

1. It’s very hard to say what the future …………………..  in store for US-Cuba relations.
2. However, there is definitely a lot of untapped ………………….. in the country.
3. When your business is very young, it’s harder for lenders to …………………..  how you will manage cash flow.
4. You can’t achieve your ………………   by trying to have fun all the time.
5. He’s …………………..  for a glass of beer.
6. The number of people out of work has been going down little by ………………….. .
7. Scott prides …………………..  on her cooking.
8. He was torn …………………..  love and duty.
9. According to the salesman, my new car would be ………………….. next Wednesday.
10. Susan ………………….. hardly believe the good news. 
11. He received a …………………..  of 6 months for his part in the robbery.
12. Wait! It’s on the tip of my ………………….. .
13. Truth will …………………..  prevail.
14. They’ve gone ………………….. .
15. The company has …………………..  bankrupt.

Section 2: Passager 1

Companies are required by law to give their shareholders certain financial information. Most companies include three financial statements in their annual reports. The income statement shows revenue and expenditure. It gives figures for total sales or turnover, and for costs and overheads. The first figure should be greater than the second: there should generally be a profit. The balance sheet shows the financial situation of the company on a particular date, generally the last day of its financial year. It lists the company’s assets, its liabilities, and shareholders’ funds. The cash flow statement shows the flow of cash in and out of the business between balance sheet dates.

1. In what reports do most companies include their financial statements?
2. What does an income statement show?
3. The balance sheet shows the financial situation of the company on what date in general?
4. What does the balance sheet show besides the shareholders’ equity?
5. Which financial statement shows the inflow and outflow of cash of the company between balance sheet dates?

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

United Kingdom

The United Kingdom is made up of four nations: England, Scotland, Wales and Northern Ireland(1).The vast majority of the population lives in England(2). The government of the United Kingdom is considered a constitutional monarchy(3). A constitutional monarchy is a government in which the monarch (king or queen) is head of state(4).

The history of the United Kingdom is full of wars, revolutions, and interesting rulers. Numerous castles, old cathedrals, and ruins are evidence of the kingdom’s past(5). The UK was once the world’s most powerful nation(6). Canada, Australia, India, Pakistan, and even the United States are among nations that used to be controlled by the United Kingdom(7). It is also the birthplace of the English language(8).

Which of the following is not a country that makes up the United Kingdom?

1. London
2. Northern Ireland
3. Scotland
4. Wales

Which of the following is not an example of a Constitutional Monarchy?

1. A country with a queen
2. A country with a king
3. A country with a president
4. Both A and B

Which of the following would probably not be evidence of United Kingdom’s past?

1. Old churches and cathedrals
2. Castles and fortifications
3. Computers and technology
4. Ruins

Which of the following nations was not once controlled by the United Kingdom?

1. USA
2. Canada
3. Australia
4. Russia

Which of the following countries in the United Kingdom has the highest population?

1. England
2. Wales
3. Scotland
4. Northern Ireland

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

Banks offer many (0) … services… to businesses and their customers. Here are some of the most common:

Many people now have a card which enables them to (1) …………………..  money from an ATM. You feed your card (2) …………………..  the machine and key in your PIN (Personal Identification Number) and the amount of money you want. If you have enough in your (3) ………………….. , the money requested will be issued to you up to a daily limit. Your account is automatically (4) …………………..  for the amount you have drawn out.

Provided you have a sound credit rating, you can get a credit (5)…………………..  from a bank and other financial (6) ………………….. . To obtain goods or services, you present your card and (7)…………………..  a special voucher. When it receives the voucher, the credit card company pays the trader (less a commission) and then sends you a monthly (8) ………………….. . Depending on the type of card you have, you will (9) …………………..  have to pay in full or be able to pay part of what is owed and pay (10) …………………..  on the balance left outstanding.

Part II. WRITING

Section 1: Use the correct form of the words in the brackets to 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 main benefit of …………………..  up a “cooperative” is tax breaks. (SET)
2. A fool and his money are soon …………………..  (PART)
3. Hardly any aspect is left …………………..  by tourism. (TOUCH)
4. It wasn’t an …………………..  smooth beginning. (ENTIRE)
5. Sheila is intelligent, beautiful and rich (BEAUTY)

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. Manager / get along well with / employees.//
2. Tom / promise / keep in touch / us.
3. Time/of/ year / workers / be laid off/ lack of work.//
4. Book /interesting / I/not/put / down.//
5. Who / take / minutes / last meeting?//
6. She / furious / he / take / no / notice / her.//
7. She / never/ fail/keep/word/ so far.//
8. Rail workers / not intend / call off/ their strike.//
9. Mrs. Scott / proud / her cooking.//
10. Firms / not interested / employ people / over fourty / let alone / over fifty. 

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.

1. It is quite pointless to complain.

There’s no ……………………………….

2. You will never meet anyone more generous than Mrs.Jones.

Mrs. Jones is ………………………………

3. I’m certainly not going to give you any more money.

I have no …………………………………..

4. As I get older, I want to travel less.

The older …………………………………..

5. It’s thought that the accident was caused by human error.

The accident is …………………………………………………..

Section 4: Translation

4.1. Translate the following sentences into Vietnamese

1. He is very knowledgeable with many years of training abroad.
2. The chances are that Donald Trump will be elected to a second presidency.
3. The difficulties in reducing unemployment rate are enormous.
4. I would like to say a word of thanks to our teachers, without whom none of our achievements would have been possible.
5. Ours is a world in which no individual, and no country, exists in isolation. We are all influenced by the same tides of political, social and technological change.

4.2. Translate the following sentences into English.

1. Cô ấy trông rất thật sành điệu với bộ váy hàng hiệu.
2. Sao trông anh hôm nay tươi tỉnh thế? – À, tôi mới được tăng lương.
3. Tôi hoàn toàn đồng ý với anh về việc tăng thuế đối với ô tô nhập khẩu.
4. Mong rằng hai công ty chúng ta sẽ có một mối quan hệ làm ăn tốt đẹp trong tương lai
5. Năm 2018 sẽ là một năm thuận lợi cho thị trường bảo hiểm phát triển lành mạnh, an toàn, hiệu quả nhờ các chính sách vĩ mô đang được hoàn thiện và các thủ tục hành chính công khai minh bạch.

Đề lẻ

Part I. READING

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

what	rely on	whenever	whereas	price
unsatisfactory	That	unpleasant	convenience	pleasure
difficulty	possibility	depend on	however	supply
There must be	It must be	notes	make	otherwise
create	Current	no matter	unaware	solve

1. You work very hard. I’m sure you’ll have no …………………..  passing the exam.
2. My car would not start …………………..  Jenny’s started immediately.
3. You’d better stop spending money, …………………..  you will end up in debt.
4. He is determined to finish the job …………………..  how long  it takes.
5. You should be responsible for …………………..  you have done.
6. If you need any support, you can …………………..  me to back you up.
7. They live on a busy street. ………………….. a lot of noise and pollution from traffic.
8. Jane will have to repeat the course because her work has been ………………….. . 
9. It was a great …………………..  to have a doctor living near us.
10. The greater the demand, the higher the ………………….. .
11.  The main goal of any business is to …………………..  money.
12.  During lectures, it’s a good idea if you take ………………….. .
13.  Pollution is a big problem in our city and we are trying all sorts of ideas to …………………..  it.
14. Please fill in your employment history, including your …………………..  employer as well as any previous ones you might have had.
15. As I was …………………..  of the change in the schedule, I arrived half an hour late for the exam.

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

Passage 1:Read the passage and answer the questions:

The country’s GDP inereased by 0.9 percent in the third quarter of 2016; significantly higher than the rate of 0.4 percent seen in the previous quarter. No one sector can be held responsible for the increase, as there was growth across the board in each of services, construction and production. Services Oufput rose to 1.0 percent, and the largest contribution to this was the Busines and Finance sector, which rose by 1.3 percent. Communications, Government services and Hospitality also rose, but there was a decline in Transport and Distribution. Construction output rose 3.4 percent in this quarter, a considerable improvement from the second quarter, in which output decreased by 1.6 percent. Total production output grew in the third quarter at a rate of 1.0 percent, the same rafe as in the previous quarter. Electricity, gas and water supply output contributed most to growth in the production sector, as Oufput rose from 0.8 to l.Š percent. Manufacturing, mining and agriculture all decreased during this period.

1. How did the country’s GDP change in the second and third quarters?
2. Which sector contributed the most to the increase of service output?
3. Which figure decreased in the second quarter and rose in the third quarter?
4. Which production sector had the highest rate of output in the third quarter?
5. What was the total production output in the second quarter?

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

Dear Helen,

I would like to congratulate you on organising such an excellent and informative workshop. I know a lot of people learnt a great deal from it. Can you pass on my thanks to Doctor Friedman for his fascinating talk on staff motivation? I realise how lucky we were that he was able to find the time for us. The feedback from the staff was very positive. Let’s hope we actually see an improvement in staff motivation as a result!

By the way, I’m missing my list of addresses of the delegates who attended. Did I happen to leave it in your office? It’s Just that I haven’t seen it since our meeting on Friday.

Thanks again for a great day,

Anne

What is the main objective of the message?

1. to inform
2. to accuse
3. to make a request
4. to praise

What can be implied about the workshop?

1. All the delegates were staff from the same offce.
2. Itincluded several talks.
3. It lasted one day.
4. Motivation was the only topic discussed.

What can be implied about Dr Friedman?

1. He works in the same office as Anne.
2. He has a very busy schedule.
3. He is a leading expert on staff motivation.
4. Anne knows him better than Helen does.

What is the expected result of the workshop?

1. More discussion would be raised.
2. Staff like Jjoining the further workshop.
3. Changes in staff motivation policies would be made.
4. Staff motivation would be better.

What has happened to the address list?

1. Anne has lost it.
2. Anne has found it.
3. Anne has sent it to Helen.
4. Anne has completed it.

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

Education is more important today than ever before. It helps people acquire the skills they need for such everyday (0)…activities… as reading a newspaper or managing their money. It also gives them the specialize training they may need to (1) ………………….. for a job or career. For example, a person must (2) …………………..certain educational requirements and (3) ………………….. a license or certificate before he can practice law or medicine. Many fields, like computer operation or police work, (4)…………………..safisfactory completion of special training courses.

Education is also important (5)…………………..  it helps people get more out of life. It increases their knowledge and understanding of the world. It helps them acquire the skills that make life more interesting and enjoyable, (6)…………………..  the skills needed to participate in a sport, paint a picture, or play a musical (7)………………….. . Such education becomes (8) …………………..  important as people gain more and more leisure time.

Education also helps people adjust to changes. This habit has become necessary because social changes today take place with increasing speed and (9) …………………..  the lives of more and more people. Education can help a person understand these changes and provide him (10) …………………..the skills for adjusting to them.

PART 2. WRITING

Section 1: Use the correct form of the words in the brackets to 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. If you make a good ………………….. at the interview, you will get the job (impress)
2. My greatest ………………….. was becoming an auditor at one of the Big4. (achieve)
3. The stock market crash of 1929 left my great-grandfather ………………….. . (Penny)
4. Product development involves ………………….. new products, or merely new product features or qualities or sizes or models. (develop)
5. I think we should try something else. That strategy seems way too ………………….. for our company budget. (risk)

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. Anna / sister / her / mother / look / both / and / like / her.
2. We/ wait/ her / until/ for/ she/ will/ come/ back
3. The / was / too / us / gain / for / short / class discussion / some / from/ it/ knowledge/to.
4. People / still/ many/ him/ believe/ he/ although/ tell/ sometimes/ lies.
5. Look after/ the/ children/ will/ while/ who/ go out/ to/ work/ you?
6. Bill/ because/ he/ boss/ unhappy/ doesn’t/ his/ get on well/ with/ seems
7. The/ will/ encourage/ new law/ growth / export market/ next/ the/ in/ year
8. A / market / be / defined / can / as / customers / potential / share / a / need / or /want.
9. Financial accounting / used / to / is / primarily / help / make / managers / decisions.
10. Dividends / earnings / represent / a / individual / business / of / into / investment.

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.

1. “Read this document before you sign it” he said to her.

He advised …………………………………………………………… 

2. They reported that the President had suffered a heart-attack.

The President ………………………………………………………………….

3. Sally finally managed to get a Job

Sally finally succeeded ……………………………………………………..

4. Although he has a physical handicap, he has become a successful business man.

Despite ……………………………………………………………………………

5. She has rarely travelled more than fify miles from her village.

Rarely …………………………………………………………………………….

Section 4: Translation

4.1. Translate the following sentences into English.

1. The rural women have to work very hard from morning till night.
2. It is not easy to speak English like a native person
3. There is a wide scope for mutual cooperation between VietNam and Japan.
4. According to our policy, all travelling expenses will be reimbursed
5. The experiences of South Korea and Thailand in opening their financial markets prior to the Asia crisis offer us hard lessons.

4.2. Translate the ƒollowing sentences into English.

1. Tôi không đủ tự tin để đến bữa tiệc sinh nhật của cô ấy tối thứ Bảy này.
2. Thời gian trôi nhanh quá lại sắp sửa đến tết nguyên đán rồi
3. Thị trường chứng khoán rất rủi ro, không dành cho những quyết định bất cẩn
4. Hoạt động của một doanh nghiệp phụ thuộc vào nhu cầu của thị trường đối với hàng hoá của doanh nghiệp đó và các điều kiện của nền kinh tế.
5. Năm qua, thị trường tài chính có sự chuyển biến tích cực như bớt phụ thuộc vào hệ thống tổ chức tín dụng, vai trò của thị trường vốn gia tăng trong việc huy động vốn cho nên kinh tế.

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