Bạn đang tìm kiếm đáp án cho đề thi CPA môn Ngoại ngữ năm 2020? Với mục đích giúp bạn chuẩn bị tốt hơn và tăng cơ hội thành công, chúng tôi đã tổng hợp đáp án cho đề thi này. Bài viết này sẽ cung cấp cho bạn cái nhìn tổng quan về cấu trúc đề thi, những câu hỏi và đáp án chi tiết từng phần. Hãy cùng trau dồi kiến thức của mình để đạt được kết quả tốt nhất trong kỳ thi quan trọng này nhé!
Part I. READING
Section 1: Choose the correct word or phrase from the list below to complete each of the following sentences:
1. He couldn’t convince his father that he was telling the truth.
2. It was difficult to guess what her reaction to the news would be.
3. In order to buy his house he had to obtain a large debt from his bank
4. My passport expired last month, so I will have to get a new one.
5. The Department is also deeply involved in various improvement schemes.
6. I wish you’d tell me what I should do in this difficult situation
7. Hotel rooms must be vacated by noon, but luggage may be left with the porter.
8. It won’t greatly matter if you arrive a few minutes late.
9. The overcrowded living conditions put a heavy strain on the family
10. As far as I am aware, there were no problems during the first six months.
11. The man was very conscious of his bald head.
12. Although 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 suggested that insulting name.
14. He persuaded his friends to go camping with him.
15. You will not succeed unless 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 fire- fighting 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?
=> Almost a hundred thousand people were killed in the earthquake in Tokyo in 1923.
2. When did the earthquake begin?
=> The earthquake began a minute before the noon.
3. What happened as soon as the earth began to shake?
=> Thousands of stoves were overturned as soon as the earth began to shake.
4. Why was the fire engines prevented from going to help?
=> Because many of the roads had cracked open.
5. What was most of the damage caused by?
=> Fire caused the most damage.
Passage 2: Read the passage carefully and choose ONE which you think fits 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.
1. People with back problems might go cycling because_
B. it does not make them carry the weight of their body on their feet
2. All forms of exercise must be started
3. According to the writer, it is best to go cycling_
C. at least two or three times a day
4. You should not worry about the shortness of breath because_
C. it is a sign of exercise having the right effect
5. Which of the following is NOT included in the advantages of cycling?
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 (0).
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 If a company is thinking of offering (5)……. a job, they’ll ask you for at least one reference from either your previous employer (6).. you well. someone who knows (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 II. WRITING
Section 1: The words in brackets can be used to form words that fit into the following sentences.
1. Guests are supposed to show their cards at the …………………….(ENTER)
2. A list of…………………….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.
- It is no useful trying to interrupt him. You have to wait until he stops talk.
- I enjoy my job as a baker but it takes me over 5 years to get used working at nights.
- Do not try to phone me. At time you read this letter I left.
- It is stupid him to give up this job when he needs money.
- In many families, the important decisions made by women.
- Because of heavy winds, our plane has to made an emergency landing on busy motorway.
- Despite having a terrible headache, I fininshed the exam.
- In football, only goalkeeper allowed to touch ball with his hands.
- There is no improvement in weather over nearly three days now. It is rainny non-stopppable.
- People have different ways in preparing for the 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.
- My income is not high enough to pay for all the books I need.
- The company party was such an success that most people didn’t want to go home.
- Sometimes mistakes because of the tiredness of the machine operators.
- She advised unlatelyfor the presentation.
- He asked could if to seeat copy of the latest timetable.
Section 4: Translation
4.1. Translate the following sentences into Vietnamese
- Kiểm toán khi đề cập đến việc kiểm tra và đánh giá khách quan các báo cáo tài chính của công ty – thường được thực hiện bởi một bên thứ ba bên ngoài.
- Kế toán không chỉ giới hạn làm việc trong các doanh nghiệp tư nhân, với nhiều sinh viên tốt nghiệp kế toán được tuyển dụng bởi các tổ chức chính phủ và phi chính phủ.
- Chính phủ đang bàn về việc tăng thuế giá trị gia tăng vào năm tới, điều đó có nghĩa là chi phí hàng tiêu dùng sẽ tăng lên.
- Có thể từ chối thực hiện kiểm toán cho khách hàng, đơn vị yêu cầu kiểm toán nếu có lý do để tin rằng họ không thể đảm bảo tính độc lập của kiểm toán viên hoặc kiểm toán viên không đủ năng lực thậm chí chưa đáp ứng đầy đủ các điều kiện theo quy định của pháp luật.
- Các trường hợp khác theo quy định của chuẩn mực đạo đức nghề nghiệp kế toán, kiểm toán và quy định của pháp luật.
4.2. Translate the following sentences into English
- Professional accountants and auditors must maintain guarantee of confidential information obtained from potential clients or organizations where they are likely to be employed in the future.
- In order to provide quality professional services, professional accountants must exercise reasonable judgment when applying professional knowledge and skills in performing that service.
- By studying the previous year’s books and considering any changes in the market, we can forecast a company’s financial statement12 months in advance.
- Issue a procedure to apply international financial reporting standards (IFRS) can contribute to improving transparency and increasing efficiency in providing information.
- The position that individual once held in the assurance client.
Trên đây là đáp án đề thi CPA môn ngoại ngữ 2020 – đề lẻ, hy vọng sẽ giúp ích các bạn trong việc luyện đề trước khi bước vào kỳ thi chính thức!
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