Đề thi CPA 2023 môn Tiếng anh Có đáp án tham khảo

Đề thi CPA 2023 môn Tiếng anh sẽ giúp bạn luyện lại các dạng bài quen thuộc thường xuất hiện trong đề thi như: PARTS OF SPEECH – LEXICAL WORDS, WORD FORMATION, PARTS OF SPEECH – GRAMMATICAL WORDS, các dạng viết lại câu sao cho không đổi nghĩa.

Đăng ký nhận ngay LỊCH THI CPA 2025 sớm nhất

Thực tế, tiếng Anh là môn đặc thù nhất trong kỳ thi, vì phạm vi để ra đề cho một ngôn ngữ là quá rộng, hơn hết học tiếng anh là một quá trình tích lũy lâu dài vì chắc chắn chúng ta không thể nắm được hết ngữ pháp, câu từ của một loại ngôn ngữ. Do đó một kinh nghiệm nhỏ để bạn có thể vượt qua môn này để đạt tối thiểu là 5 điểm, thì bạn có thể ôn đề thi của môn này trong khoảng 3-4 năm gần nhất để nắm được các dạng đề và một số cấu trúc câu được hỏi là sẽ đi thi được, đề thi CPA các năm tại Taca sẽ giúp bạn làm điều đó. Đồng thời, để Ôn thi CPA môn Ngoại ngữ (Tiếng Anh) hiệu quả hơn, việc luyện đề môn kế toán qua các năm là điều không thể thiếu, bạn có thể luyện thêm các đề thi CPA môn ngoại ngữ các năm trước:

Đề thi CPA 2022 môn ngoại ngữ

Đề thi CPA 2020 môn ngoại ngữ

Đề thi CPA 2019 môn ngoại ngữ

Đề thi CPA 2018 môn ngoại ngữ

>> Tải trọn bộ Đề thi CPA các năm trong kỳ thi chứng chỉ hành nghề kế toán, kiểm toán 

Bên dưới là chi tiết đề thi CPA môn kế toán 2024 – đề lẻ để bạn thỏa sức luyện tập!

Đề thi CPA 2023 môn ngoại ngữ (Tiếng Anh)

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

1. My friend was lucky to survive the plane
2. The…………..on insects help them touch and smel1 things.
3. World War I began because of the of Franz Ferdinand.
4. It was a cloudy day until the sun………….from behind the clouds.
5. Mountain climbers need to bring lots of………….. so they can climb well.
6. The new skyscraper they are building is ……!
7. The ice…………..a lot faster that winter than anyone expected.
8. Many animals have to…….as their environments change.
9. We need to……some new workers for the project.
10. He doesn’t snore as…….as you do.
11. He likes swimming………of all.
12. He gave her…………money reluctantly.
13. She carefully picked up all the bits of……….glass.
14. They….decided to leave the town.
15. It was kind.. ……him to wait.

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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.

1. What is this passage mainly about?

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

2. 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?

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

5. Can eating honey give you more energy before exercising?

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

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• [Trọn bộ] Bài tập điền từ phù hợp vào chỗ trống – Bí kíp giúp bạn đạt điểm cao trong bài thi môn ngoại ngữ CPA

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.

1. What is this passage mainly about?

1. using salt to keep food fresh for a long time
2. how food went bad
3. how people discovered salt
4. how to make salami

2. In ancient times,there were no

a.salt       b.food       c.refrigerators     d.sick people

3. How does salt make dried meat last longer?

1. Salt kills the bacteria on meat.
2. Salt adds moisture to keep the food fresh.
3. Salt helps fungi grow and preserve the meat.
4. Salt takes away the moisture that bacteria grow in.

4.How is salami made?

1. Meat is hung and dried. → People put seasonings on it.
2. Bacteria and fungi grow on meat. → The meat is hung and dried.
3. The meat is hung up to dry. → It is left for a very long time.
4. Salt and seasonings are put on the meat. → The meat is hung up.

5.What can be inferred about salami?

1. You can make it with any kind of meat.
2. You don’t have to use salt to keep it fresh.
3. It isn’t salty even though it is made with salt.
4. It doesn’t stay fresh for long, so you have to eat it soon.

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• [Trọn bộ] Bài tập hoàn thành câu với dạng thích hợp của từ – Bí kíp giúp bạn đạt điểm cao trong bài thi môn ngoại ngữ CPA

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.

1. 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.

1. worker bees/the/smallest in/the hive/are

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

2. put honey/you/ to help them heal / can also/on wounds.

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

3. are/all honeycomb cells/shaped/why/the same?

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

4. less/to play/need/you/equipment/stickball

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

5. burning/the sun/ball of gas/a/is

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

6. wanted Houyi/Dijun only/the suns/to scare

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

7. Russia/arts/the/are/important in/very

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

8. sea animals/their prey coming/and to be/cause/unable to hear/to get lost/the noises

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

9. wanted/there grew,/their wastes/a more advanced/people/to get rid of/system/as/the cities

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

10. special treatment/again/it/usable/clean and/to make/needs/the wastewater

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

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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. “Why don’t you put a better lock on the door, John?”said Mary.

Mary suggested.……………………………………………………………

2. In the end, I couldn’t make it to the party because I was busy.

In the end,I wasn’t able……………………………………………………………

3. At school, she was the fastest runner in her class.

At school,she could run ……………………………………………………………

4. It wasn’t necessary for us to attend all the classes.

We didn’t have …………………………………………………………………….

5. 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

1. To practice auditing, auditors must have an auditor certificate according to Vietnamese law.

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

2. Auditors must pass an exam on Vietnamese law.

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

3. Which auditing company is reputable today in Vietnam?

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

4. 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.

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

5. We began a new audit program focused on ensuring electricity providers are complying with the law.

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

4.2.Translate the following sentences into English.

1. Chuẩn mực kiểm toán là những nguyên tắc để các thành viên tuân theo và làm cơ sở đánh giá chất lượng công việc.

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

2. 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.

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

3. Kiểm toán độc lập được thực hiện bởi các công ty độc lập chuyên cung cấp dịch vụ kiểm toán.

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

4. Nhiệm vụ chính của các kiểm toán viên là kiểm toán những báo cáo tài chính.

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

5. 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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>>Xem thêm: Ôn thi CPA – “Chiến thuật” vượt qua điểm mù trong kỳ thi

Đề thi CPA 2023 môn ngoại ngữ (Tiếng anh) – Đề lẻ 

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

• He had to ………………… all the papers and give them to the teacher.
• Dinosaurs…………………. from the earth millions of years ago.
• They have plenty of……………in their living room.
• Mark had a sore throat, a runny nose, and a.
• She needed to………….. her shoes because they were muddy.
• He was a great hero in……..history.
• The students did some………….in the science lab.
• When it rained, water started to…..from the ceiling.
• I stretched out my arm to….the book on the shelf.
• It is………….. to finish all of this homework by tomorrow morning.

11.They spoke very…of him.

12.She was very much impressed……………their good manners.

• The exam was…………..difficult.
• He spoke much…….fast.
• He doesn’t snore as loudly…………………….. you do.

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

Passage 1: Read the passage and answer the questions:

Having two eyes helps you judge distances. Let’s try an experiment.First get two pencils. Hold one pencil sideways in each hand. Then, close one eye and try to touch the pencils’ erasers together. Can you do it? Try it again with both your eyes open. It is much easier to do now!

We also have two eyes to protect our vision. Each eye works as a backup for the other one.Sometimes an accident or a disease causes people to lose sight in one eye. But thanks to the other eye, a person does not become totally blind.

1. What is this passage mainly about?

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

2. What is the main idea of the first paragraph?

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

3. What can you learn from the experiment?

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

4. What can cause people to lose their sight?

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

5. What is the main idea of the second paragraph?

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

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

Honeybees lay eggs inside the hexagonal cells and store their honey in them.But why are all honeycomb cells shaped the same?

First, a hexagonal shape saves more space than other shapes.What if bees built their honeycomb cells with circular shapes? There would be gaps between the circles.A hexagonal shape doesn’t leave gaps and therefore saves space.

What about a triangular or square shape? Both of these fit together without gaps. But more wax is needed to make them. A hexagonal shape uses less wax.

Hexagonal shapes can sit safely and tightly against each other. This makes the honeycomb structure very strong. So, it rarely breaks.

1, What is this passage mainly about?

1. Why honeybees built their honeycomb with hexagonal shape cells.
2. How honeybees lay eggs.
3. How hexagonal shape cells are built.
4. How hexagonal shape can sit safely and tightly against each other.

2.How do the hexagonal honeycomb cells save space?

1. Hexagonal honeycomb cells use less wax.
2. Hexagonal honeycomb cells don’t leave gaps between each cell.
3. Hexagonal honeycomb cells make the honeycomb structure strong.
4. Hexagonal honeycomb cells save honey.

3, Which is NOT true about the passage?

1. Bees make hexagonal honeycomb cells for a few different reasons.
2. A hexagonal shape is the best shape for a honeycomb cell.
3. Bees make different shapes of honeycomb cells.
4. A hexagonal shape uses less wax.

4. In the first sentence, what does the word ‘them‘ refer to?

1. honeybees
2. the eggs of a honeybee
3. the hexagonal cells of honeycombs
4. the gaps between the circles

Which is NOT a reason why bees make hexagonal honeycomb cells?

a,because hexagonal honeycomb cells are stronger.

b, because hexagonal honeycomb cells are prettier.

c, because hexagonal honeycomb cells use less wax.

d.because hexagonal honeycomb cells save more space than other shape cells.

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

Somewhere in South America, a butterfly (0)…..flaps……. its wings.A few days later, a huge hurricane hits the coast (1)…………… Texas. Could (2)…………..two events be connected? According to the “butterfly effect,” (3)……………can.It’s a concept that was first used to explain why weather (4)……………are often wrong.Today, it has grown into (5)……………theory about how even the smallest actions can have big effects.

Throughout history, there have (6)……………many examples of the butterfly effect. Take(7)…………… case of the assassination of Franz Ferdinand. He was expected to become the king of Austria-Hungary. In 1914, his driver made a wrong turn onto a backstreet. There, he (8)…………… shot and killed by a man opposed to the Austro-Hungarian government. This single killing caused a series of events that eventually led (9)……………the start of the First World War. By the (10)………….of the war, more than 16 million people had died.

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.

• They say that travel………the mind.(BROAD)

2.The country is facing a population………(EXPLODE)

• The baby laughed……….as she played with her toys.(LOUD)
• She works 60 hours a week so,………to say,she is often tired. (NEED)
• Before you begin, be sure the lamp is……….from the wall plug. (CONNECT)

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. the diets/are/ animals/also/ part of/an important/of other/insects

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

2. nine billion by /estimated that/the year 2050/the earth’s population/will reach/it is

…………………………………………………………………………………………………

3. a pile/cover/your body /a blanket,/of leaves/if/don’t have/instead/with/you

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

4. advantages of/some/here are/having two eyes

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

5. see/in slow motion/can/they/most movements

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

6. very cold/water/turns into ice/ when it becomes

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

7. area/glacier is/a/ofice/a massive

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

8. she/and feeds it/care of/takes/the baby

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

9. to dive/wanted/deep into/the ocean/Tom Hanson

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

10. the movement/pushed/into the organ/of the sea/air

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

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. Her grandparents raised her as her parents died when she was four.

She was brought up …………………………………………………………………………………….

2. If you don’t stop misbehaving, I’ll have to ask you to leave the room.

If you carry on …………………………………………………………………………………….

3. We didn’t go to bed early because we were chatting.

We stayed up …………………………………………………………………………………….

4. I was late because of the heavy traffic.

I was held…………………………………………………………………………………….

5. The performance has been cancelled.

They’ve called…………………………………………………………………………………….

Section 4: Translation

4.1.Translate the following sentences into Vietnamese

1. To practice auditing, auditors must have an auditor certificate recognized by the Ministry of Finance.

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

2. Independent auditing companies provide a number of financial and economic services, depending on the customer’s requirements.

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

3. Audit results have a great influence on business entities and investors who are interested in the financial situation.

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

4. State Audit is performed by the State audit agency.

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

5. Internal audit is conducted by internal auditors at the request of the Board of Directors.

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

4.2.Translate the following sentences into English.

1. Kiểm toán là hoạt động kiểm tra,xác minh tính trung thực,chính xác cúa báo cáo tài chính.

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

2. Báo cáo tài chính bao gồm bảng cân đối kế toán, báo cáo thu nhập,báo cáo thay đổi vốn chủ sở hữu, báo cáo lưu chuyển tiền tệ, và các thuyết minh khác.

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

3. Có 3 loại kiểm toán phổ biến là: Kiểm toán Nhà nước, Kiểm toán độc lập, và Kiểm toán nội bộ.

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

4. Kiểm toán viên có mức lương trung bình là bao nhiêu?

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

5. Hiện tại có 37 chuẩn mực kiểm toán Việt Nam.

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

Trên đây là toàn bộ đề thi CPA 2023 môn tiếng anh cùng những lý thuyết, cách trình bày phù hợp và lưu ý giúp bạn dễ dàng ăn trọn điểm dạng này trong bài thi CPA môn tiếng anh sắp tới. Bên cạnh đó, có một “bí kíp truyền đời” về phương pháp, cách thức ôn thi khoa học, hiệu quả giúp bạn đậu CPA ngay lần thi đầu tiên đã được hầu hết kế kiểm kiểm chứng chính là: Bạn thực sự cần mổ xẻ, phân tích cấu trúc đề thi CPA các năm để lượng thức hóa toàn bộ kiến thức thay vì chỉ hệ thống các dạng bài tập một cách rời rạc.

Đồng thời, bạn cũng có thể tìm đọc giáo trình ôn thi CPA uy tín được hệ thống kiến thức bài bản, bám sát nội dung của Bộ Tài chính và luyện giải đề CPA các năm trong thời hạn cho phép trước kỳ thi. Nhằm nâng cao kiến thức chuyên môn sâu, hiểu thấu bản chất, yêu cầu và tránh các lỗi “mất điểm oan” một cách dễ dàng. Hiểu điều đó, TACA gửi đến bạn trọn bộ Tài liệu ôn thi CPA:

>> Tải ngay: Trọn bộ tài liệu 7 môn CPA – Ôn thi CPA hoàn toàn miễn phí tại đây

Đồng thời, để giúp bạn tiết kiệm thời gian, công sức, chi phí mà vẫn được tiếp cận lộ trình ôn thi bài bản, phương pháp học thông minh và dễ dàng vượt qua kỳ thi và thành công sở hữu chứng chỉ hành nghề dịch vụ làm thủ tục về thuế chỉ trong 1 lần thi, TACA gửi đến bạn khóa học:

KHÓA HỌC CPA 2025 – CON ĐƯỜNG DẪN TỚI THÀNH CÔNG TRONG SỰ NGHIỆP

>>Xem thêm:

• Chứng chỉ hành nghề kế toán – Cánh cửa mở ra sự nghiệp kế toán thành công vang dội
• Chứng chỉ CPA – Con đường dẫn tới thành công trong sự nghiệp kiểm toán
• Chứng chỉ Đại lý thuế – Học sớm để trở thành chuyên gia tư vấn thuế

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