Đáp án đề thi CPA 2017 môn Ngoại ngữ Đề chẵn (Certified Public Accountant) là một trong những kỳ thi quan trọng và được mong chờ nhất trong lĩnh vực kế toán. Năm 2017, môn tiếng Anh trong đề thi CPA đã thu hút sự chú ý đặc biệt của các thí sinh. Việc tìm hiểu đáp án đề thi là một yếu tố quan trọng giúp các thí sinh nắm vững kiến thức và chuẩn bị tốt cho kỳ thi quan trọng này.
Trong bài viết này, chúng ta sẽ khám phá các đáp án của đề thi CPA môn tiếng Anh năm 2017. Những từ khóa quan trọng như CPA, Đề thi CPA, Đáp án đề thi CPA, Đề thi CPA môn ngoại ngữ và Đáp án đề thi CPA môn ngoại ngữ sẽ được đề cập và phân tích chi tiết. Bài viết này nhằm cung cấp thông tin hữu ích cho những ai quan tâm đến kỳ thi CPA và mong muốn tìm hiểu thêm về đề thi và đáp án của môn tiếng Anh.
1. It’s very hard to say what the future work in store for US-Cuba relations.
2. However, there is definitely a lot of untapped potential im the Country.
3. When your business is very young, it’s harder for lenders to predict how you will manase cash flow.
4. You can’t achieve your goals by trying to have fun all the time.
5. He’s dying for a glass of beer.
6. The number of people out of work has been going down little by digits
7. Mrs. Scott prides herself on hercooking.
8. He was torn between love and duty.
9. According to the salesman, my new car would be delivered next Wednesday.
10. Susan does hardly believe the good news.
11. He received a sentence of 6 months for his part in the robbery.
12. Walt! Its on the tip of my tounge.
13. Truth will ultimately prevaIl.
14. They’ve gon broke.
15. The company has gone bankrupt.
[HOT] Tải miễn phí: Trọn bộ tài liệu 7 môn CPA – Ôn thi CPA 2023
Passage I: Read the passage and answer the questions:
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 Ccompany on a particular date, generally the last day of its financial year. It lists the company’s assets, is 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?
=> Most companies include three financial statements in their annual reports.
2. What does an income statement show?
=> The income statement shows revenue and expenditure.
3. The balance sheet shows the financial situation of the company on what date in general?
=> The balance sheet shows the financial situation of the company on a particular date.
4. What does the balance sheet show besides the shareholders’equity?
=> The balance sheet shows the liabilities, and shareholders’ funds.
5. Which financial statement shows the inflow and outflow of cash of the eompany between balance sheet dates?
=> The cash flow statement shows the flow of cash in and out of the business between balance sheet dates.
Passage 2: Read the passage carefully and choose ONE which you think fits best
The United Kingdom ¡s made up of four nations: England, Scotland, Wales, and Northemn Ireland. The vast majority of the population lives in England. The government of the United Kingdom is considered a constitutional monarchy. A constitutional monarchy is a government in which the monarch (King or queen) is head of state.
The history of the United Kingdom ¡s full of wars, revolutions, and Interesting rulers. Numerous castles, old cathedrals, and ruins are evidence of the kingdom’s past. The UK was once the worlds most powerful nation. Canada, Australia, India, Pakistan, and even the United States are among nations that used to be controlled by the United Kingdom. It is also the birthplace of the English language.
1. Which ofthe following is not a country that makes up the United Kingdom?
2. Which ofthe following is not an example ofa Constitutional Monarchy?
C. A country with a president
3. Which of the following would probably not be evidence of United Kingdom past?
C. Computers and technology
4. Which of the following nations was not once controlled by the United Kingdom?
5. Which of the following countries in the United Kingdom has the highest population?
Banks offer many (0)….. serwices… to businesses and their customers. Here are some ofthe 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. [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.
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 1s imtelligent………………………….. and rich. (BEAUTY)
|1. setting||2. parted||3. untouched||4. entirely||5. beautiful|
Mời các bạn xem thêm đề thi môn ngoại ngữ qua các năm:
4.1. Translate the ƒollowing sentences into Vietnamese
4.2. Translate the ƒollowing sentences into English.
Với Đáp án đề thi CPA 2017 môn Ngoại ngữ Đề chẵn, các thí sinh có thể vận dụng để làm các bài thi thử qua các năm. Với đặc thù của môn này phải thực hành nhiều lần, từ đó tạo phản xa nhanh khi gặp những dạng đề như trên. TACA chúc các bạn ôn thi hiệu quả!