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Cấu trúc đề thi môn tiếng anh theo kiểu truyền thống – chỉ bao gồm 2 kỹ năng Đọc và Viết trong 120 phút. Do đó, bạn chỉ cần ôn tập ngữ pháp và từ vựng. Trong phạm vi

Đề thi cpa 2015 môn tiếng anh trình độ C ( đề lẻ)

HỘI ĐỒNG THI KIỂM TOÁN VIÊN VÀ ĐỀ THI VIẾT (đề lẻ)
     KẾ TOÁN VIÊN HÀNH NGHỀ   MÔN THI: TIẾNG ANH TRÌNH ĐỘ C
NĂM 2015 (Thời gian làm bài 120 phút)

Họ và tên thí sinh……………………………………………………………………………

Ngày tháng năm sinh………………………………………………………………………

Số báo danh/ Số thứ tự………………………………………………………………………

Địa điểm thi…………………………………………phòng thi……………………………

Ngày thi……………………………………………………………………………………

                                                  ĐỀ THI

PART I: READING

Section I: Choose the correct word or phrase in the box to cormplete cach oƒ the following sentences. Each word or phrase ís used ONCE only.

  1. Our company has over 200 workers who design, assemble and ” our merchandise.
  2. In order to stay…………….. › local businesses must respond quickly †o any 1ssues at hand.
  3. We cant start our project until the executive board has done a complete……………. of the related documenis.
  4. …………… a famoUs singeI.
  5. Afler retiring, my aunt spent her …………….. 0n an expensive holiday.
  6. …………. do we purchase raw materials through HAC Imports, neither their service nor their prices are satisfacfory.
  7. For securify reasons, please make sure that yOUT Infernet passwords are not those that are……………… found In the company handbook.
  8. Our family…………… In the city for fwentv years.
  9. …………….. he was boarding the bus, he dropped hís ticket in the gutte.
  10. All interested sfudents should……………. a transcript, reference letter and wnting sample to the recruitment officer.
  11. You can either rent……………. buy these skateboards.
  12. My wife ………………….. work at the GoodAll Company.
  13. Maria Chilton told her patient to spend a minimum oï thirty minutes…………. every day.
  14. Working from home can be difficult unless time is effectively…………………………
  15. Many workers are taking……………….of the language study program which has been designed specifically for company employees.

1…………….        2……………       3……………        4…………………..           5…………………….

6……………..        7……………       8…………..         9…………………             10………………….

11……………       12…………..       13…………        14……………….             15………………….

Section 2: Read the ƒollowing passages and do the tasks ƒollow:

There are two good ways to get information you need. One is a general reference book, called Guide to American Colleges and Universities. The other good source of informaition is the catalogue published by cach school.

You can study the general guide im almost any American library. This book bas many useful statistics, such as the number of students, the average test scores for people accepted to the school, the number of books in the library, and the number of faculty members. You can also find the address of each school in this book.

AIthough the general guidebook has helpful information, some of the facts may be out-of-date. For instance, many schools raise their tuiion every year. Since you’ll need to know what your educatlon wIll cost, ouf-of-date informatlon will not be good enough. Also schools sometimes change their requiremenfs for entrance. To be sure that you are gefting current Iinformation, write to the universifty and ask for is catalogue. The catalogue not only has more detailed mformaftion. For instance, the catalogue can fell you if there is a special foreign student advisor, what kind of courses are offered, and what kind of housing is available. Some universities have dormiforles, but at others you have to find your own place to live.

 With all of thìs mformation, you should be able to pick out several good schools.

  1. What was the main fopic of this talk?
  2. different kinds of American un1versifles.
  3. sources of1nformation about DS universIfles.
  4. the difference between colleges and unIVeTSIfIes.
  5. how to get accepted at a nIversIty.
  6. What can you find ín a general guide to UnIversifies?
  7. statistics about the AmerIcan economy.
  8. definitions of current sÌang expressions.
  9. addresses of the schools.
  10. current Information.
  11. According to the speaker, what is one reason you should write for a catalogue?
  12. Catalogues give the names of the faculty members.
  13. There are too many details in the guidebook.
  14. Information Im cataÌogues is cultent,
  15. Addresses are g1ven for the dormIfories.
  16. What is tuition?
  17. textbooks
  18. studenís and faculty
  19. processing of applicants for entrance
  20. payment for cÌasses

5.What does the word “housing”” mean?

  1. the building where classes are held.
  2. cafeterias
  3. the building where the students live
  4. transporfation facilitles

Passage 3

Drug advisory committees report to the Ministry of Health. It is the responsibility of these commiftees to protect consumers, most of whom have little chemical or biologica] knowledge with which to evaluate medications. Drug advisory committees provide the Mimstry of Health with the necessary Information for evaluating the proper degree of access to medicatons by the consumer. Drug advisory committees also oversee the preparation of materlals that provide clearly explained information about commonly available drugs in a manner that is readily understandable to the layperson. Drug education may take the form of literature, advertisemenfs, training of health care personnel, or other means as deemed appropriate by each commiftee. Drug advisory commiftees should be composed of physicians, registered nurses, epidemiologisís, and pharmacologists. Members must possess specifiic scientific expertise and must have considerable experience working with consumers so that they can assess the Impact of their decisions and projecfs on consumers. Each commiftee must have 10 — 15 members, who wll be evaluated every two years by officials om the Mimstry of Health.

1.What is the duty of these committees?

……………………………………………………………………………………………

  1. What is the Ministry of Health provided by these committees

……………………………………………………………………………………………

  1. What must mermbers of these commifttees have ¡in order fo assess the Impacf of therr decisions and projecfs on consumers?

…………………………………………………………………………………………..

  1. How many people must be included in each committee?

………………………………………………………………………………………

  1. Who will evaluate the members every fwo years?

Section 3: Read the letter below and think oƒ ONE word which best ƒiIs cach space. There is an example at the beginning (0).

At 32, I have just finished my first year at university. As well as attending ..0…. lecfures …… regularly, I have had to learn to read books quickly and write long essays.

I decided to go to (1)………… after fourteen years away from the classroom. As a secretary, although I was earning a reasonable amount (2) …………. money, I was bored doing something where I hardly had to think. I became more and more depressed by the idea (3) …………….. I was stuck ïn the Job. I (4)………… jealous of the students at the local university, who looked happy, carefree and full of hope, and part of something that Í wanted to explore further.

However, now that [ve actually become a (5)……… I find it (6)……… to mix with younger colleagues. They are always mistaking me for a lecturer and (7) ………. me questions I can’t answer. I also feel (8)………… from the lecturers because, although we are the same age, I know so much less than them. Put I am glad of this opportumfy to study because I know you need a qualification to get a rewarding job, which is (9)……. important to me. (10)……….. most eighteen-year-olds, I much prefer a weekend with my books to one out partying. Then there are the normal student benefits of long holidays and theatre and cinema discountfs. I often have doubts about what I’ll do after university, but I hope that confinuing my education at this late date has been a wlIse choIce.

Part II. WRITENG

Section 1: The words in brackets can be used to form words that ƒtt into the ƒollowing sentences

Example: I…….. this morning, and I was late for work. (SLEEP)

Answer: I overslept this morning, and I was lafe for work.

  1. The ring was not valuable, in fact it was almost……….. (WORTH)
  2. A successful business needs good …………………….(ORGANELZE)
  3. The cost of…………………. must be paid by the buyer. (CARRY)
  4. I had to check the wages In…………. to my normal work. (ADD)
  5. There has been a………… of 10% in the amount of money available for buying new books. (REDUCE)

 Section 2: Make all the changes and addifions necessary to produce sentences from the ƒollowing sets 0ƒ 0ords and phrases.

Example: l/wse /Ìlve /this “house /when /young.

 Answer: Tused to live in this house when I was young.

  1. you/ right/ but I/ not think/ good solution/ problem

…………………………………………………………………………………………………

  1. He/avoid/ tell/ Jane / whole truth/ he know/ she/ be angry

…………………………………………………………………………………………………..

  1. You/ spend/ too much/ money lately/ need/ cut/ on/ expenses

………………………………………………………………………………………………….

  1. Many/ our/most useful/medicines/ make / plants

…………………………………………………………………………………………………..

  1. After/ get/Master’s degree/ I/ go/ for/ a Ph D

……………………………………………………………………………………………………….

  1. Britain/ laws/ govern/ description / goods/ extremely good

………………………………………………………………………………………………………..

  1. James wrote/ article/in / he want/ criticize/ persons/ involve/ scandal

…………………………………………………………………………………………………………

  1. Daker/it get/ frightened/little girl felt

……………………………………………………………………………………………………………

  1. I expect / we/ get used/ noise/ but/ moment/ we find/ it disturbing

…………………………………………………………………………………………………………….

  1. If we/ adopt/ plan/ you suggest/ we / more likely / successful

…………………………………………………………………………………………………………….

Sectton 3: Finish cach oƒ the following sentences in such a way thaf if means exactly the same as the sentence printed before it.

  1. We are go¡ng to start painting the house tomorrow unless it is raining.

         Provided…………………………………………………………………………………

  1. He ran away lest he should be seen by he.

          He ran away in order………………………………………………………………………

  1. “You should have waited for us”, the team leader said to Peter

           The team leader crificized…………………………………………………………………..

  1. Whenever she goes shopping she buy a new dress.

          She never……………………………………………………………………………………

  1. l don’t suppose you have change for a pound, đo you?

         Do you happen……………………………………………………………………………

Section 4:

Transiate the ƒollowing sentences into Vietnamese

  1. The creation of the WTO in 1995 ¡s the latest multillateral Step ftoWard creating an environment conductive to the exchange of goods and services.

      ……………………………………………………………………………………………………

     …………………………………………………………………………………………………….

  1. In big cities air pollution from car exhaust has become so serious that people are advised to use public transporf instead o£ driving theIr own CaTS.

           …………………………………………………………………………………………

           ………………………………………………………………………………………………….

  1. Today, many corporations maintain a continuous infernal audit by their own accounting departmenfs.

    ………………………………………………………………………………………………

    ………………………………………………………………………………………………

  1. The internal auditors continuously review accounting procedures and fimnancial records and report to management on the currenf sfafe of the company’s fiscal affairs.

     ……………………………………………………………………………………………

     ……………………………………………………………………………………………

  1. Financial analysis ¡is the selection, evaluation, and interpretation of ñnancial data to assist in investment and financial decision-making.

     ……………………………………………………………………………………………

      ……………………………………………………………………………………………

4.2. Translate the following sentences into English

  1. Do mùa hè năm nay mát mẻ khác thường nên chúng tôi đạt doanh thu bán điều hòa thấp nhất trong suốt thập kỷ.

       …………………………………………………………………………………………………

        ……………………………………………………………………………………………

  1. Chúng tôi tin rằng công ty của chúng tôi đã thành công, chúng tôi đạt lợi nhuận mỗi năm kể từ năm đầu tiên.

        ………………………………………………………………………………………………

         …………………………………………………………………………………………………

  1. Vấn đề chúng ta đang tranh luận là liệu chúng ta có thể mở rộng phòng nghiên cứu để đáp ứng nhu cầu của chúng ta hay không.

      ………………………………………………………………………………………………

      …………………………………………………………………………………………………

  1. Doanh thu được tính bằng cách nhân giá bán hàng hóa và dịch vụ với số lượng được bán

………………………………………………………………………………………………

………………………………………………………………………………………………

  1. Thuế là thuật ngữ được áp dụng cho tất cả các loại thuế, từ thuế thu nhập, thuế thừa kế đến thuế bắt động sản.

………………………………………………………………………………………………

………………………………………………………………………………………………

ĐỀ THI CPA 2015 MÔN TIẾNG ANH TRÌNH ĐỘ C (đề chẵn)

HỘI ĐỒNG THI KIỂM TOÁN VIÊN VÀ ĐỀ THI VIẾT (đề chẵn)
     KẾ TOÁN VIÊN HÀNH NGHỀ   MÔN THI: TIẾNG ANH TRÌNH ĐỘ C
NĂM 2015 (Thời gian làm bài 120 phút)

Họ và tên thí sinh……………………………………………………………………………

Ngày tháng năm sinh……………………………………………………………………

Số báo danh/ Số thứ tự…………………………………………………………………

Địa điểm thi…………………………………………phòng thi………………………

Ngày thi…………………………………………………………………………………

                                                  ĐỀ THI

Part I. READING

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

  1. The public is debating the mamner in………….. a firm’s financial afairs are reported.
  2. We now have 2l new standards relating to the proñt and loss…………….the balance sheet, and the cash flow statement.
  3. The first part ofthe book deals with the fypes of statement found in the annual Teporf and ……………… interprefation.
  4. Some chapters have been rewritten to reflect recent changes in accounting
  5. Managers need to know about the costs of products and the ………………. costs of their departmenfs.
  6. Most of the book is relevant to any form of business organization in both the public and the ………………………..sector.
  7. This ariele is…………………………. reading on a variefty of business and managernent courses
  8. lam very pleased that this book……………………. used for more than 20 years.
  9. Companies have to pay their auditors………… more in fees because of new accounfing and corporate governance rules.
  10. Manual or computerized bookkeeping systems are used to record all monetary………………throughout the year.
  11. The aim of all accounting information is to provide the particular user…………. Relevanft and timely data to make decisions.
  12. Who are the users of accounting information and……………decIsions do they need to take?
  13. Management in companies range ftom director level………. to supervisor level,
  14. Only management have ……………… to more đetailed, non-published financial

Information within a company.

  1. Different users of accounting information will require different Information and use If for different………………

Section 2: Read the ƒollowing passages and do the tasks ƒollow:

Passage I: Read the passage and answer the questions:

The Train’n Wheels program, an Environmental Defense Fund proJect, has finally arrived ín southeast Los Angeles where it is assistng llow-income communities with a øas-fueled shuttle service. The shuttle consists of eight vehicles that transport people om home or work ío the nearest train stations. The service has several benefits. It allows the citizens more mobilify, eases congesfion, reduces air pollution, and increases job retention by easing the commute for low-ineorme workers.

According to economic analyst Michael Cameron, many of the low-income residents are not able to get to certain Jobs because they cannot afford to own a cai. Train’n Wheels gives these people access to Jobs that were hitherto out of theIr reach.

The EDF had two goals in mind when ¡t created the shutfle plan: to pool commuters, thereby reducing pollution and the use of resources, and fo provide transportation ¡improvements that would not Imcrease cost to low-income commuters. By determining where most of the shutfle riders would come from, the EDF is, in fact, helping the primary sponsor, the Southeast Community Development Corporation, find the sources that will financially back up this commumIfy outreach program.

  1. What is the main purpose of this article?

……………………………………………………………………………………………

  1. What does EDF stand for?

……………………………………………………………………………………………

  1. According to the text, how Imporfant Is easy transporfation to low Income workers?

………………………………………………………………………………………………

  1. What role does the Southeast Community Development Corporation play?

………………………………………………………………………………………………

Passage 2: Read the passage careflly and cltoose ONE which you think fifs best

After two decades of growing student enrollments and economic Prosperif, business schools in the United States have síarted to face harder times. Since 2010, the number of people receiving Masters in Business Administration (MBA) degrees, has dropped about 3 percenf to 75,000, and the trend of lower enrollment Tafes is eXpecfed to continue.

There are two factors causing this decrease in students seeking an MBA. degree. The first one is that many graduates of four-year colleges are finding that an MBA. degree does not guarantee a plush Job on Wall street, or in other tinancial districts of major American cities. Many of the entry-level management Jobs are going to students graduating with Masters of Arts degrees in English and the humanities aS well as /tose holding MBA degrees. Students have asked the question, “is an MBA degree really what I need to be best preepared for getting a good job?” The second major factor has been the cutfing of American payrolls and the lower number of enfry-level jobs being offetred due to the hardship of economic environment. Business needs are changing, and MBA schools are struggling to meet the new demands.

1: The first paragraph (lines 1-6) is mainly concerned with which of the following?

  1. factors contributing to the decline in MBA students
  2. a current trend affecting the nation°s business schools
  3. the difference between Harvard, Princeton, and Stanford
  4. two decades of hard times for business schools
  5. According to the passage, what are the two Causes of declining business school enrollments?
  6. fewer MBA schools and fewer entry-level jobs
  7. low salary and foreign Competition
  8. lack of necessity for an MBA and an economic recession
  9. declining population and economiec prosperify
  10. Which of the following might be the topic of the next paragraph?
  11. MBA schools’ effort to change
  12. future economic predictions
  13. a history of the recent economic changes
  14. descriptions ofnon-MBA øraduafte programs
  15. The word “prosperify’ in line 1 could be best replaced by which of the

following?

  1. education B. surplus C. nurturing        D. success
  2. Which ofthe following does the word ‘those’ in line 13 refers to?
  3. degrees B.jobs              C. humanities                   D. students

 Section 3: Read the letter below and think oƒ QNE word which best fiS each space. There is an example ai the beginning (0).

In the past, importance was not given to shoes being comfortable (0) …ør… fashionable These early foot coverings were probably animal skins, (1)………….. people tied round their ankles during cold (2) ………………….. We still use leather today, but (3) …………………..materials such as sIlk, plastic, or coffon are also popular, (4) ……………………….. on what is in fashion.

It was oniy one hundred and fifty years (5)…………………………that people began to wear a đdifferent shoe on each foot. Formerly, the two shoes had been straipht instead of shaped and (6) …………………….be wom on the left or the right foot. All shoes used to be made by hand, but now, (7) ………………… there are shoemakers still using (8) ………………… traditional skills, most shoes are machine- made in large factories. The introduction of sewing machines (9) ………….. the shoe industry to produce large (10) ………………………… of cheaper shoes for a wider range of buyers.

Part II. WRITING

Section I: The words in brackets can be used to ƒorm words that fit into the ƒollowing seHfences.

Example: l……. this morning, and I was late for work (SLEEP)

Answer: I oversizp this morning, and I was late for woïk.

  1. The ……………………..of books began in Ancient Egypt. (PRODUCE)
  2. Nearly all the………………… that have been made through the ages can __ be found in books. (DISCOVER)
  3. Bơoks prøvide us with both………………….. and information. (ENTERTAIN)
  4. Books for children are often……………………………….illustrated (BEAUTY)
  5. Printing technology has made knowledge more widespread and………………(ACCESS)

Section 2: Make dil the changes and additions necessary to produce complete sentences from the ƒollowing setfS 0ƒ words and phrases.

Example: I/use /live / this /house / when / young.

Answer: Iused to live in this house when [ was young.

Dear Mrs. Brown,

1.I/ wnite / tel /how mucB/ I / enjoy / few / hour / I / spend / you / your family / yesterday evening.

…………………………………………………………………………………………

2.I/ be/ England / since / beginning / October / and / this / be / first / inVitation /, dinner / English / family.

……………………………………………………………………………………………

3.I /find / conversation / most /interesing / and glad/ practice /english

……………………………………………………………………………………………

4.I/ also/ like/ congratulate/ you/ execellent/ cooking

…………………………………………………………………………………………

5.I/ very / grateful/ all/ helpful/information/ you/ give/ courses/ English

…………………………………………………………………………………………

6.I/ hope/ find/ suitable/ school / next/ few/ day

…………………………………………………………………………………………

7.And/ English course/ will/ not/ too hard/ me/ studay

…………………………………………………………………………………………

8.You / give/best wishes/ husband/ children?

……………………………………………………………………………………………

9.Thank/you/ again /extremely/ pleasant evening

…………………………………………………………………………………………

10.I/ look forward/ see/ you /next month

…………………………………………………………………………………………

Yours sincerely,

Section 3: Finish cach oƒ the following senfehces in such a May that if Heans exactly the same as the seifence printed before it

Example: She needs to study harder.

Answer: She doesn’t study hard enough.

1.Was parficularly impressed by her excellent negotiation skills.

What…………………………………………………………………………………

2.. Sally might not bring her camera to the party, so I’lI take mine.

I’ll take my camera……………………………………………………………………

3.She mjssed the train because she insisted on kissing everyone goodbye.

If it hadn’t…………………………………………………………………………………

4.. The last thing you should đo is to phone the police.

 Undđer no…………………………………………………………………………

  1. When the goods arrive at the shop, they are inspected carefully.

They Inspect the goods carefully on…………………………………………………………………………………………………

Section 4. Translation

3.1. Translate the ƒollowing sentences into Vietnamese

  1. While I was driving, I realized that the car wasn’t working properly.

…………………………………………………………………………………………

…………………………………………………………………………………………

  1. Exercise is one of the best way of keeping depression away.

………………………………………………………………………………………

………………………………………………………………………………………

  1. Whenever I hear this song, I remember the time when I was in Paris

…………………………………………………………………………………………

………………………………………………………………………………………

  1. Driving in our city has been getting more problematic for year

………………………………………………………………………………………

…………………………………………………………………………………………

  1. It is thounght that employers are overusing the results of psychometric tests

…………………………………………………………………………………………

…………………………………………………………………………………………

3.2. Translate the ƒollowing sentences into English.

1.Dạo này cô ây làm việc chăm chỉ hơn trước nhiều.

…………………………………………………………………………………………

2.Sandra nói rằng cô ấy không phiền nếu phải làm việc muộn

…………………………………………………………………………………………

3.Nếu đêm qua cậu không thức khuya thì bây giờ cậu không phải mệt như thế này

…………………………………………………………………………………………

4.Thông tin mà tôi có được từ cô trợ lý rắc rối đến nỗi tôi không biết phải làm gì

…………………………………………………………………………………………

5.Cần phải thanh toán toàn bộ số tiền ngay khi quý khách đặt phòng

………………………………………………………………………………………

>>[Miễn phí] Tải về trọn bộ tài liệu ôn thi CPA và chứng chỉ hành nghề kế toán 2019 bí kíp đi thi

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