Đối với các sinh viên chuyên ngành kế toán hiện nay, việc học tiếng anh để bổ trợ cho chuyên ngành cảu bản thân không còn quá xa lạ. Tuy nhiên việc làm thế nào để các thuật ngữ kế toán đi sâu vào trong tiềm thức cũng như cách vận dụng các thuật ngữ đó đúng nơi đúng chỗ thì cần các nhân viên ngành này phải nhờ rất nhiều vào các bài tập thực hành. Dưới đây, chúng tôi sưu tầm một số bài tập tiếng anh chuyên ngành kế toán màn tính ứng dụng cao giúp đọc giả thiểu thêm về các thuật ngữ thường thấy trong ngành này.
I. Nối thuật ngữ bên trái với đúng nghĩa bên phải
4. balance sheet
6. income statement
|a. An official financial record that can give details of all a company’s expenses and income for a particular period and shows if it has made a loss or a profit.
b. A written statement that shows the financial state of a company at a particular time.
c. The activity of keeping detailed records of the amounts of money a business or person spends and receives.
d.The thing that a company owns, that would be sold to pay debts. .
e. Money that a business spends on supplies, services, workers, etc. in order to operate.
f. An amount of money that is used to or is invested in start a business.
g. A financial benefit when the amount of revenue gained from a
business activity exceeds the expenses, costs to sustain the activity.
h. Debts and obligations of a company.
II. Chọn cụm từ thích hợp nhất cho câu văn trên
1, Accounting information is used by __________ to help them to make financial decisions.
A. creditors C. potential investors
B. managers D. all of the above
2, Business monetary transactions are summarized in ______________.
A. bank books C. computers
B. financial statements D. cash registers
3, Regardless of the type of business or the amount of money involved ____________.
A. common procedures are used in handling financial information
B. balance sheets are more important than income statements
C. all companies use identical accounting systems
D. no standardized accounting system is employed
4, Public accountants may earn the title of CPA by ____________.
A. fulfilling rigorous requirements
B. paying a fee
C. becoming governmental accountants
D. obtaining a Bachelor of Arts degree in Accounting
5, Private and governmental accountants are paid on a _________ basis.
A. salary B. weekly C. fee D. Monthly
III. Lựa chọn lọa từ thích hợp với mỗi câu bên dưới
1. communication / to communicate / communicative
a. By using an overhead projector, the guest speaker was able _____________________ his
statistical information clearly.
b. Supervisors should strive for two-way _______________ with their employees.
c. Because of the clerk’s highly developed _____________________ skills, she was given a
position that required her to deal directly with customers.
2. allowance / allowed / allowable
a. When the factory was built 50 years ago, little _______________ was made for remodeling and expansion.
b. The supervisor lost control of his staff members after he __________ them to override his
decisions.c. Capital punishment is ____________ only under exceptional circumstances.
3. information / informed / informative
a. Getting Acquainted with Accounting, by John L. Carey, is a very __________________
b. The owner ___________________ his employees that they would all receive a 5 percent
c. Financial ________________ is essential for organizational decision making.
4. standards / has standardized / standard
a. The accounts department _______________________ its procedures for recording and
presenting financial information.
b. The _______________ paper size in the United States for business letters and memoranda
is 8½ X 11 inches.
c. Nowadays, rigorous __________________ are enforced in the area of food processing and
5. fulfillment / fulfill / fulfilling
a. At times the assembly line worker felt a lack of professional ___________.
b. Before the accountant could become a CPA, she had to ___________ a number of
c. When he was promoted to production supervisor, however, his job became much more
Hãy đón đọc bài viết tiếp theo của chúng tôi để nhận được lời giải về các bài tập tiếng anh chuyên ngành kế toán