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 Chứng chỉ CPA môn Tiếng Anh là một chứng chỉ kiểm toán viên

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 năm 2016 dưới đây sẽ là tư liệu để giúp các bạn có thể áp dụng những tình huống trong đề thi ôn luyện. Và sẵn sàng định hướng cho kỳ thi 2019 sắp tơi này nhé.

Đề thi CPA 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 2016 (Thời gian làm bài 120 phút)

Họ và tên thí sinh: ………………..…………………………………………………….

Ngày tháng năm sinh:…………………………………………………………………………………..

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

Địa điểm thị:………….………………………..Phòng thi:……………………………………

Ngày thi:…………………………………………………………………………………………………….

ĐỀ THI

Part I. READING

Section 1: Choose the correcf word or phrase from the list below to cormtplete each oƒ the ƒollowing senfences:

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 didntt…………………

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 fo 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 ……………….. ofliving here.

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

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

14. BIll 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! Lefs step on it! Get busy and finish your work.

There’s no time fo ………………..

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

Passage 1: Read the passage and answer te 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 mounftains 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. Maco Polo traveled to China with_______________polo.

…………………………………………………………………………………..

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

………………………………………………………………………………….

Passage 2 : Read the passage carefully and choose ONE which you think fifs 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 theïr 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. Itdepends on a lot ofthings.

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. Taxpeople

C. Allow people to pay bills online from their accounfs

D. Charge Interest

5. How do banks make money?

A. Electronically 9

B. By having a lot ofaccounfs

C. Saving their customers deposifs

D. Charging interest to those they lend to

Section 3: Read the paragraph below and think oƒ ONE word which best fifs each space. There is an exarnple 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 V6 CHÍ saaeeersssreyen name, however, go to the tifle catalogue. If there is no (4) ……. catalogue in the (5) ……………..  go to the subject catalogue. Check all the tifles which are under the (6) …………….. you want. Then check the appropriafte 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.

 Part II. WRITING

Section 1: The words in brackefs can be used to form words that fif into the ƒollowing SeHfencesS.

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. (VORTH)

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

Section 2: Make dil the changes and addifions necessary fo produce complete sentences from the following sets ofwords and phrases.

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

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

1. Ifyou/ take this exam / study / be / likely / fail //

……………………………………………………………………………………………

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

……………………………………………………………………………………………

3. Many attempts / make / overcome / language barrier / lifttle 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/umless/work hard//

…………………………………………………………………………………………………

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

…………………………………………………………………………………………………

Section 3: Finish each oƒ the ƒollowing senfences in such a way that if means exactly — the same as the senfence printed béƒore 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 wanfs to eat there.

It is such………………………………………………………………………………………

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

In spite…………………………………………………………………………………………

Secfion 4: Translation

4.1. Translate the ƒollowing senfences info Viefnaimese

1. Have a safe Journey home!

………………………………………………………………………………………………

………………………………………………………………………………………………

2. It’s hard to overstate her beauty.

………………………………………………………………………………………………

………………………………………………………………………………………………

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

………………………………………………………………………………………………

………………………………………………………………………………………………

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

………………………………………………………………………………………………

………………………………………………………………………………………………

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

……………………………………………………………………………………………

……………………………………………………………………………………………

4.2. Transiate 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)

Họ và tên thí sinh: ………………………….……………………………………………………

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

Số báo danh/Số thứ tự:…………………………………………………………………………………………….

 Địa điểm thị:…………………………………………………………..Phòng thi:………………………

Ngày thi:…………………………………………………………………………………………………………………

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 universify 1s doing homework.

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

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

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

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

7. Ielbowed my way through the ……………… room.

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

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

10. Each ofthe 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 offeeling calm and ……………. yourself.

13. Multitasking……………… do¡ng 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 producfs in …………….. quantities

Section 2: Read the ƒollowing passages and do the fasks 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 1s very imporfant 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 aÏso use or accept our dollars.

People earn money from the Jjobs 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 ofthis 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 careƒully and choose ONE which you think ƒits besf

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 fu, 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 fu, 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, 1t can be a serious illness.

Most kids get the flu in the winter because germs spread more easily when kids are inside in seftings such as classrooms. The best way to prevent fom 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 Iinside ¡n cÏassroom seftings

B. Because kids are oufside playing ¡n the cold

C. Because there ¡s less daylight in winter days

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

3. What question 1s answered ¡n 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 ofthe 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 cÏassmafes

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

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

A. Medicine will not help your fever or sore throaf

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 1s not really a virus

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

British humour is offen very difficult to (0) …„wđersfand……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) …………….. theone about …?

 Part II. WRITING

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

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

Answer: I oyersiepf this morning, and Ï was late for work.

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

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

3. The restauranf 1s 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 complefe seHfences /tom the ƒollowing sefs oƒ words and phrases.

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

 Iused to live in this house when Ï 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 oƒ the ƒollowing sentences in such a way that if means exactly the same as the senftence printed beƒore it.

Example: She needs fo study harder.

Answer: She đdoesn f 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 couldnt drive because of the fog.

The fog prevented……………………………………………………………………………

4. The child will die 1ƒ nobody sends for a docfor.

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 Vietnarmese

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 undestood him

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

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

4. He talls 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.

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

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

Xem thêm các bài viết chất lượng tại đây !

[Miễn phíTải về trọn bộ tài liệu ôn thi CPA & chứng chỉ hành nghề kế toán 2019 bí kíp đi thi

Chiến thuật thi chứng chỉ hành nghề kế toán 2019 chắc chắn đậu

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Đề thi CPA 2016 Môn kế toán tài chính kế toán quản trị nâng cao

Đề thi CPA 2016 môn kiểm toán và dịch vụ có đảm bảo nâng cao để áp dụng ôn luyện

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TACA KIẾN TẠO SỰ NGHIỆP !

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