08/08/2019 Tài liệu Ôn thi Chứng chỉ CPA, APC

Đề Thi CPA 2016 Môn Tiếng Anh Trình Độ C (Chẵn + Lẻ)

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Hiện tại Chứng chỉ CPA như một biểu hiện cho việc chuyên gia trong lĩnh vực kế toán được công nhận về trình độ, nghiệp vụ chuyên ngành. Vì vậy việc sở hữu một tấm bằng CPA sẽ đem đến cho bạn những cơ hôi việc làm vô cùng hấp dẫn trong lộ trình sự nghiệp của bản thân. Để chinh phục được chứng chỉ hành nghề CPA chúng ta phải trải qua 1 kỳ thi, kỳ thi được tổ chức ít nhất mỗi năm 1 lần. Các bạn cần tập trung ôn luyện cho kỳ thi. Vì vậy với đề thi CPA 2016 môn tiếng anh dưới đây sẽ là tư liệu giúp bạn rèn luyện cấu trúc đề thi.

Để Ôn thi CPA môn Kế toán hiệu quả, việc luyện đề môn kế toán qua các năm là điều không thể thiếu, bạn có thể xem chi tiết tại link bài viết bên dưới.

Đề thi CPA 2020 môn Ngoại Ngữ (Anh ngữ)

Đề thi CPA 2019 môn Ngoại Ngữ (Anh ngữ)

Đề thi CPA 2018 môn Ngoại Ngữ (Anh ngữ)

Đề thi CPA 2017 môn Ngoại Ngữ (Anh ngữ)

Đề thi CPA 2015 môn Ngoại Ngữ (Anh 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 tiếng anh 2016 bao gồm đề chẵn – lẻ để bạn thỏa sức luyện tập!

>> Tham khảo: Bộ tài liệu luyện thi CPA môn tiếng Anh

Đề thi CPA môn Tiếng Anh Trình độ C (đề chẵn)

Hội Đồng Thi Kiểm Toán Viên Và Kế Toán Viên Hành Nghề	Đề thi viết (đề chẵn)
Hội Đồng Thi Kiểm Toán Viên Và Kế Toán Viên Hành Nghề	Môn Thi: Tiếng Anh Trình Độ C Môn Tiếng Anh
Năm 2016	*(Thời gian làm bài 120 phút)*

ĐỀ THI

Part I. READING

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

1. Henry Is excited about ………………… for India.

2. Fred is always complaining about having a ……………….

3. Last week I was offered a Job at a local bank, but I did not…………………

4. The jury found Mr. Adams ……………… of taking money from the company he worked for and keeping It for himself.

5. Instead of studying, Margaret went to a………………. game with some of her friends.

6…………..in one’s work is a satisfying experience

7. I found myself in an embarrassing ……………… last night.

8. Thank you for helping me carry the packages to the ………………. office.

9. Mrs. Grant insisted on knowing the ……………….. truth.

10. He showed us how to ………………. to his house by drawing a map.

11. You should take ……………….. of living here.

12. The mayor made another pubic ……………… for the purpose of clarifying the new tax proposal.

13. I have no………………….. for being late.

14. BiIl isn’t used to wearing a suit and ………………. every day.

15. Shake a leg! We don’t have all day to finish this work! Get moving! Lets step on it! Get busy and finish your work.

There’s no time to ………………..

Đề cương ôn thi CPA và chứng chỉ hành nghề kế toán môn tiếng anh

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

Passage 1: Read the passage and answer to questions:

In 1274, Italian explorers Marco and Niccolo Polo set out on a 24 year Journey in which they traveled the famous Silk Road from Italy, through brutal deserts and towering mountains to eastern China. They traveled over 4,000 miles in all. Marco and Niccolo were among the very first Europeans to explore the fabled empire of China. In China, Marco Polo even worked for ruler Kublai Khan. Polo detailed his experiences and findings in China by writing a book. Polo described materials and inventions never before seen in Europe. Paper money, a printing press, porcelain, gunpowder and coal were among the products he wrote about. He also described the vast wealth of Kublai Khan, as well as the geography of northern and southern China. European rulers were very Interested in the products Polo described. However, trading for them along the Silk Road was dangerous, expensive and impractical. European rulers began to wonder if there was a sea route to the east to get the products they wanted at a reasonable price.

1. How many years did Marco Polo’s journey to China last?

………………………………………………………………………………

2. Who was Kublai Khan and was him poor?

…………………………………………………………………………………

3. Marco Polo came to China from what country?

…………………………………………………………………………………

4. Marco Polo traveled to China with polo.

…………………………………………………………………………………..

5. Why did European rulers begin to wonder if there was a sea route to the east?

………………………………………………………………………………….

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

Banks are places where people can keep their money. Most people use banks to save money in their savings accounts and to pay money from their checking accounts. Today, when a person earns money from their job, their paycheck ¡is often electronically deposited (put) into their savings or checking account. Then, he or she can pay their bills by writing checks from their checking accounts or pay online where their bills are electronically connected to their bank accounts.

Banks also give loans to people. Banks use the money that their customers deposit to lend to people to buy new houses, cars, or to start businesses among other reasons. The bank makes money from lending by charging interest. In other words, people have to pay back more than they borrowed. This amount depends on how risky the bank thinks the borrower is and how fast the loan is paid back among other things.

1. How much “interest” do borrowers have to pay?

A. It depends on a lot of things.

B. .Most borrowers don have to pay interest.

C. Everyone pays the same amount of interest.

D. The story doesn’t say.

2 How does “interest” work?

A. Banks pay people more money than they borrowed.

B. Banks require people to pay back money they borrowed very quickly.

C. Banks require people to pay back more money than they bo rrowed.

D. Banks require people to pay back the same amount they borrowed.

3. What do banks NOT do?

A. provide a place where people can pay their bills from

B. lend money to people

C. provide a place for people to save their money

D. help people get Jobs

4. What do banks NOT do?

A. Give loans

B. Tax people

C. Allow people to pay bills online from their accounts

D. Charge Interest

5. How do banks make money?

A. Electronically

B. By having a lot of accounts

C. Saving their customers deposits

D. Charging interest to those they lend to

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

How do you find a book in a library? If you know the author’s name, go to the author catalogue. Find the title of the (0)……… book…….and check the shelf mark. (1) ……………..a note of this before you (2) …………….. for the appropriate shelf. If you do not know the author’s name, however, go to the title catalogue. If there is no (4) ……. catalogue in the (5) …………….. go to the subject catalogue. Check all the titles which are under the (6) …………….. you want. Then check the appropriate card, as with the author (7) ……………..Next, look for the book on the (8) ……………… Let the librarian stamp ¡it before you take it out of the library. If the (9) ……………. isn’t on the shelf, ask the (10) …………….. to get it for you.

Ôn thi CPA Môn Tiếng Anh – Nhận Chứng chỉ hành nghề kiểm toán 2024

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. The old lady hid all her ………………. under the floor. (SAVE)

2. Your money will be refunded If the goods are not to your complete ……….. (SATISFY)

3. Oscar had eaten so much he had to ……………….. his belt. (LOOSE)

4. The thief replaced the diamond with a……………… stone. (WORTH)

5…………………about the company°s future meant that few people wanted to ¡invest money in it. (CERTAIN)

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. If you/ take this exam / study / be / likely / fail //

……………………………………………………………………………………………

2. The children / full / excitement / at / thought / their coming holiday //

……………………………………………………………………………………………

3. Many attempts / make / overcome / language barrier / little success / make //

………………………………………………………………………………………………

4. Young people / less and less / dependent / their parents / tend /develop / independent thinking //

………………………………………………………………………………………………

5. The climate / Britain / same / that / northwestern Europe //

………………………………………………………………………………………………

6. Jack London / life and writings / think / by many / represent / American / love / adventure//

………………………………………………………………………………………………

7. They / no / intention / put / end / crisis / those days //

…………………………………………………………………………………………………

8. James Watt /Scottish scientist/invent/steam engine//

…………………………………………………………………………………………………

9. You/not pass/coming exam/unless/work hard//

…………………………………………………………………………………………………

10. Our beautiful forests/destroy/if/we/do/nothing/preserve them//

…………………………………………………………………………………………………

Đáp án đề thi CPA môn Tiếng Anh năm 2016 (chẵn + lẻ)

Section 3: Finish each of the following sentences in such a way that if means exactly — the same as the sentence printed before it.

Example: She needs to study harder.

Answer: She doesn’t study hard enough.

1. The children couldn’t go swimming because the sea was very rough.

-> The sea was too……………………………………………………………………………………

2. The mechanic serviced my car last week.

-> I…………………………………………………………………………………………

3. I advise you to put your money ¡n the bank.

-> You’d………………………………………………………………………………………

4. That restaurant is so dirty that no one wants to eat there.

-> It is such………………………………………………………………………………………

5. Although he had a good salary, he was unhappy In his Job.

-> In spite…………………………………………………………………………………………

Section 4: Translation

4.1. Translate the following sentences info Vietnammese

1. Have a safe Journey home!

………………………………………………………………………………………………

2. It’s hard to overstate her beauty.

………………………………………………………………………………………………

3. My new assistant is very efficient, he always follows through all the tasks assigned to him.

………………………………………………………………………………………………

4. Unlike managers, leaders only use power as a last resort

………………………………………………………………………………………………

5. Environmental pollution is one of the most serious problems facing humanity today.

……………………………………………………………………………………………

4.2. Translate the following sentences into English.

1. Tiếc là tôi không thể giúp gì cho anh được, việc này nằm ngoài khả năng của tôi.

……………………………………………………………………………………………

2. Công ty chúng tôi đối xử rất tốt với nhân viên nên không có gì ngạc nhiên là họ lại tận tâm như vậy?

……………………………………………………………………………………………

………………………………………………………………………………………………

3. Chúng ta cần thương lượng và đưa vào thực hiện các thỏa ước quốc tế để bảo vệ sức khỏe cộng đông và tài nguyên môi trường.

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

……………………………………………………………………………………………

4. Ban giám đốc rất ủng hộ chính sách kinh doanh mới của công ty.

……………………………………………………………………………………………

5. Nhắc đến Việt Nam, người ta không chỉ nhắc đến Vịnh Hạ Long, mà còn nhắc đến những món ăn ngon và đa dạng.

……………………………………………………………………………………………

Đề thi CPA môn Tiếng Anh Trình độ C (đề lẻ)

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 2016	(Thời gian làm bài 120 phút)

ĐỀ THI

Part I. READING

Section 1: Choose the correct word or phrase from the list below fo complete each: 0ƒ the ƒollowing senfences

1. The professor…………that many people have never studied social psychology.

2. One…..………. of studying in a university 1st doing homework.

3. The amount of time you study can …………….. your grade on a test.

4. In this class, students study two different ……………………… that try to explain how people behave.

5. Students can use the Internet to do their own …………….. on a topic.

6. If you…………….the pace of life in big cities in Japan and big cities in Russia, you will notice many differences.

7. I elbowed my way through the ……………… room.

8. They discussed the problem to …………….. what went wrong.

9. People who live in big cities …………….. live life at a faster pace.

10. Each of the country is unique and has ifs own special ……………

11. The pace of life in a city plays a …………….. part in giving people a feeling of the place.

12. Relaxation is a way of feeling calm and ……………. yourself.

13. Multitasking……………… doing more than one thing at a time.

14. We wasted our money …………….. to that movie. It was very boring.

15. A factory is a place where a company makes products in …………….. quantities

Đáp án đề thi CPA môn Ngoại ngữ năm 2018 – Đề chẵn

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

Passage 1: Read the passage and answer the questions

Money is what you use to buy things. You may earn money from completing household chores, getting good grades, for your allowance, or for losing a tooth! Money 1st very important in our world and comes in many different forms.

People have been using money for hundreds of years. Before money gave specific values for things, people simply traded items. In the United States, we use the dollar as our currency or money, but people in different parts of the world use different currencies, though some countries also use or accept our dollars.

People earn money from the jobs they work and use that money to save for the future or pay for their houses, cars, good, taxes, medical needs, and household items, among other things. Even things such as turning the lights on, using the air conditioning or heat, and connecting to the internet cost money.

1. According to the author of this story, what do you use to buy things?

……………………………………………………………………………………………

2. How long have people used money?

……………………………………………………………………………………………

3. What is the currency of the USA?

…………………………………………………………………………………………

4. What did people trade before there was money?

……………………………………………………………………………………………

5. Do people in different parts of the world use USD?

……………………………………………………………………………………………

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

Have you ever had the flu? If you have, you know how miserable It can make you feel. Most kids will get the flu sometime during their school years. When you have the flu, you usually get a fever (which can be high), have a cough, feel very tired, and may have a sore throat as well. It can make you feel sick for a few days or for as long as a week. Sometimes, it can be hard to tell ¡f you have the flu or a cold, but with the flu, you’ll usually have a higher fever and feel much worse. The flu is a type of virus, which means medicine will only help the symptoms such as the cough and fever. For most kids; – the flu comes and goes, but for some, 1st can be a serious illness.

Most kids get the flu in the winter because germs spread more easily when kids are inside in settings such as classrooms. The best way to prevent from getting the flu is to wash your hands often, keep your hands to yourself, and go to your doctor for the flu shot or mist.

1. According to the author….

A. most kids don’t even realize they have the flu

B. the flu can’t easily spread from one person to another

C. most kids get the flu in winter

D. medicine can help kill the flu

2. Why is the flu most easily spread in the winter?

A. Because kids are inside in classroom settings

B. Because kids are outside playing ¡n the cold

C. Because there ¡s less daylight in winter days

D. Because kids start washing their hands more in the winter

3. What question 1st answered in the first paragraph?

A. How do I prevent the flu?

B. How long does the flu last?

C. When does the flu spread?

D. How many people get the flu?

4. Which of the following WOULD NOT help you in preventing the flu?

A. Getting a flu shot or flu mist

B. Washing your hands often

C. Keeping your hands to yourself

D. Shaking the hands of your classmates

5. What does the author IMPLY ¡n the following sentence?

“The flu is a type of virus, which means medicine will only help the symptoms such as the cough and fever.

A. Medicine will not help your fever or sore throat

B. Medicine will NOT be able to kill the flu

C. You should not bother taking medicine if you have the flu

D. The flu 1st not really a virus

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

British humour is often very difficult to (0) ……..A lot of (1) ……………..depends on the use of (2) …………….. which sound the (3) …………….. but have different meanings. For example, when someone said he was on a seafood diet, everyone thought that the person (4) ………………. fish. When he was asked what (S) …………….. of seafood he ate, however, the (6) ……….. replied, It’s very simple indeed. When I (7)……………… food, I eat it. That’s a see-food (8) ……………..People often begin to (9)……………… Jokes by saying. “Have you (10) …………….. the one about …?

Part II. WRITING

Section 1: The words in brackets can be used to form words that fit info the following sentences

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

Answer: I over slept this morning, and I was late for work.

1. Would you mind …………………. the door? Thanks. (OPEN)

2. All the newspapers praised the ……………… of the firemen. (BRAVE)

3. The restaurant 1st now under new ……………… (MANAGE)

4. The manager handed ¡n his ……………… after being accused of dishonesty. (RESIGN)

5. Thousands of people have been made ………………. by the war. (HOME)

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. A friend/ mine /recently / return / England / advise me / write / you.//

…………………………………………………………………………………………

2. I/hope/ come/ England/ next year/ spend/ some months/ Cambridge//

…………………………………………………………………………………………

3. I be/ very please/ receive/ parcel/ send//

…………………………………………………………………………………………

4. Last Monday/ I have/ accident/ when I drive/ work//

…………………………………………………………………………………………

5. They / no/ intention/ put/ end/ crisis/ those days//

…………………………………………………………………………………………

6. Andrea/ get along very well/ new job//

…………………………………………………………………………………………

7. Addition/ have considerable experience/ new secretary/ bilingual//

…………………………………………………………………………………………

8. Parents/ once/ we-off/ go out of business//

…………………………………………………………………………………………

9. He/ used to/ go hunting/ forests/ younger//

…………………………………………………………………………………………

10. Dog/ bark/ at / the/ cat/ last night//

…………………………………………………………………………………………

Section 3: Finish each of the following sentences in such a way that if means exactly the same as the sentence printed before it.

Example: She needs to study harder.

Answer: She does not study hard enough.

1. It was so late that nothing could be done.

-> It was too……………………………………………………………………………………

2. You may get hungry on the train, so take some sandwiches.

-> In case………………………………………………………………………………………

3. We couldn’t drive because of the fog.

-> The fog prevented……………………………………………………………………………

4. The child will die if nobody sends for a doctor.

-> Unless……………………………………………………………………………………

5. Maria didn’t apply for the job ¡n the library and regrets it now.

-> Maria wishes……………………………………………………………………………………

Section 4: Translation

4.1. Translate the following sentences info Vietnamese.

1. Most people want more than they can afford to buy.

………………………………………………………………………………………

……………………………………………………………………………………

2. The value of all goods and services produced in any year makes up a nation’s gross national product.

………………………………………………………………………………………

……………………………………………………………………………………

3. Henry talks to his dog as if it understood him

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

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

4. He told to me as if there were nothing between us

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

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

5. Irresponsibility is the quickest way for you to get sacked

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

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

4.2. Translate the following sentences into English.

1. Trung Quốc giờ đây đang được coi là nền kinh tế năng động nhất thế giới vì nước này tăng trưởng không những nhanh mà còn bền vững.

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

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

2. Chưa bao giờ miền quê bé nhỏ này phải hứng chịu một trận bão khủng khiếp đến như vậy.

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

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

3. Bán được hết lô hàng này tớ sẽ trả tiền cho cậu.

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

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

4. Phải công nhận rằng ông ấy là một nhà lãnh đạo kiệt xuất.

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

5. Bảo vệ môi trường là bảo vệ cuộc sống của chính chúng ta.

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

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