Giáo trình Tiếng Anh chuyên ngành (Nghề Kế toán doanh nghiệp)

BỘ NÔNG NGHIỆP VÀ PHÁT TRIỂN NÔNG THÔN TRƯỜNG CAO ĐẲNG CƠ GIỚI NINH BÌNH GIÁO TRÌNH MƠN HỌC: ANH VĂN CHUN NGÀNH NGHỀ: KẾ TỐN DOANH NGHIỆP TRÌNH ĐỘ: CAO ĐẲNG Ban hành kèm theo Quyết định số: /QĐ-TCGNB ngày…….tháng….năm trường Cao đẳng Cơ giới Ninh Bình Ninh Bình TUYÊN BỐ BẢN QUYỀN Tài liệu thuộc loại sách giáo trình nên nguồn thơng tin phép dùng ngun trích dùng cho mục đích đào tạo tham khảo Mọi mục đích khác mang tính lệch lạc sử dụng với mục đích kinh doanh thiếu lành mạnh bị nghiêm cấm LỜI GIỚI THIỆU Ngoại ngữ nói chung tiếng Anh nói riêng mơn học cấp thiết hữu dụng sinh viên khối nghề Môn học trang bị cho học viên kiến thức để thực kỹ giao tiếp Sử dụng tiếng Anh nhằm tạo điều kiện cho học sinh tiếp xúc với nguồn tài liệu khác từ nhiều quốc gia Bên cạnh đó, chiếm lĩnh kiến thức từ mơn học thuận lợi xin việc Cơng ty nước ngồi, Cơng ty liên doanh Cơng ty, doanh nghiệp nước địi hỏi có trình độ ngoại ngữ Nhằm đáp ứng u cầu học tập, giảng dạy nghiên cứu học viên, khoa Kinh tế - Du lịch trường Cao đẳng Cơ giới Ninh Bình tổ chức biên soạn cuốn: “Tiếng Anh chuyên ngành Kế toán doanh nghiệp ” Giáo trình bước đầu giúp học viên tiếp xúc với Tiếng Anh lĩnh vực kế tốn Giáo trình tái lại kiến thức giúp em củng cố, luyện tập bốn kỹ năng: Nghe – Nói – Đọc – Viết Ngoài ra, cung cấp cho học viên số vốn từ, thuật ngữ, mẫu câu hiểu biết tập trung theo chủ đề Qua đó, em dùng tiếng Anh để giao tiếp số tình cụ thể Lần đầu tiên cuốn giáo trình được biên soạn, chắc chắn không tránh được thiếu sót Chúng mong muốn nhận được sự đóng góp của đồng nghiệp, độc giả và những người quan tâm để cuốn sách được chỉnh sửa, bổ sung ngày càng hoàn thiện Xin chân thành cảm ơn! Ninh Bình, ngày… tháng… năm Tham gia biên soạn Chủ biên: Hoàng Xuân Hảo Lê Thị Vân Nga Nguyễn Thị Thu Nga CHƯƠNG TRÌNH MƠN HỌC AVCN CĐKTDN Tên mơn học: Anh văn chuyên ngành Mã số môn học: MH 34 Thời gian thưc môn học: 60 giờ; (Lý thuyết: 40 giờ; Thực hành, thảo luận, tập: 18 giờ; Kiểm tra: giờ) I Vị trí, tính chất mơn học: - Vị trí: Mơn học bố trí giảng dạy sau học xong môn học sở - Tính chất: Là mơn học chun mơn nghề - Ý nghĩa va vai trị: Đây mơn học dành cho sinh viên chuyên ngành k ế toán, cung cấp cho học viên số vốn từ, thuật ngữ, mẫu câu hiểu biết tập trung theo chủ đề II Mục tiêu môn học: - Về kiến thức: + Sử dụng thuật ngữ chuyên ngành liên quan đến tài kế tốn; + Sử dụng số cấu trúc ngữ pháp hay dùng tiếng Anh chuyên ngành như: thể bị động, mệnh đề quan hệ, câu mong ước, câu điều kiện, tính từ so sánh, liên từ, giới từ… - Về kỹ năng: Đọc, hiểu dịch số tài liệu liên quan đến chun ngành tài kế tốn từ Tiếng Anh sang Tiếng Việt - Về lực tự chủ trách nhiệm: Người học có thái độ học tập nghiêm túc, cố gắng tiếp thu kiến thức hiệu để sau vận dụng kiến thức học vào dịch tài liệu chuyên ngành nhằm nâng cao chuyên môn công việc III Nội dung môn học: TABLE OF CONTENT Unit 1: MARKET ECONOMY Vocabulary .7 Reading comprehension Language focus Writing in business 11 Unit 2: MICROECONOMICS 13 Vocabulary 13 Reading comprehension 13 Word study 14 Language focus 15 Writing in business 16 Unit 3: MACROECONOMICS 19 Vocabulary 19 Reading comprehension 19 Word study 21 Language focus 23 Writing in business 24 Unit 4: SUPPLY AND DEMAND .27 Vocabulary 27 Reading comprehension 27 Word study 31 Language focus 32 Writing in business 33 Unit 5: MONEY AND ITS FUNCTION 36 Vocabulary 36 Reading comprehension 36 Word study 38 Language focus 39 Writing in business 39 Unit 6: ACCOUNTING .42 Vocabulary 42 Reading comprehension 42 Word study 45 Language focus 46 Writing in business 47 Unit 7: STOCK EXCHANGE 49 Vocabulary 49 Reading comprehension 49 Word study 50 Language focus 51 Writing in business 52 Unit 8: STOCK EXCHANGE 54 Vocabulary 54 Reading comprehension 54 Word study 56 Language focus 59 Writing in business 59 Unit 9: STOCK EXCHANGE 62 Vocabulary 62 Reading comprehension 62 Word study 65 Language focus 65 Writing in business 67 unit MARKET economY Mã bài: AVCN 01 Giới thiệu: Bài học này giúp học viên tìm hiểu về khái niệm nền kinh tế Mục tiêu: - Sử dụng thuật ngữ liên quan đến kinh tế, kinh tế thị trường, kinh tế lập kế hoạch, thu nhập quốc nội; - Đọc, hiểu dịch tài liệu liên quan đến kinh tế, kinh tế thị trường, kinh tế kế hoạch, thu nhập quốc nội; - Nghiêm túc, hợp tác với giáo viên để hoàn thành học Nội dung chính: I Vocabulary - afford (v); §đ tiỊn, thêi gian để làm việc - allowance (n); tiền tiêu, tiền trợ cấp - seek (v); tìm kiếm - resources (n); nguån lùc - scarce (adj); khan hiÕm - merchandise (n); hàng hoá - economy (n); kinh tế - economics (n); kinh tÕ häc - economist (n); nhµ kinh tÕ häc - savings (n); tiỊn tiÕt kiƯm - tax (n); th - regulation (n); quy lt, lt lƯ, ®iỊu lệ - inflation (n); lạm phát II Reading comprehension ECONOMICS Most people want more than they can afford to buy If families buy one thing, they may not be able to afford something they would like The same is true of nations Whether a nation is rich or poor, most of its people want more than they can afford They seek better schools, more houses and stronger armed forces The field of economics studies the way the thing people need and want is made and brought to them It also studies the way people and nations choose the things they actually buy among the many things they want Economists (specialists in economics) define economics as the study of how goods and services get produced and how they are distributed By goods and services, economists mean everything that can be brought and sold By produced, they mean the processing and making of goods and services By distributed, they mean goods and services are divided among the people In all countries, the resources used to produce goods and services are scarce That is, no nation has enough farms, factories and workers to produce everything that everyone would like Money is also scarce Few people have enough money to buy everything they want when they want it Therefore, people everywhere most choose the best possible way to use their resources and money Children may have to choose whether to spend their allowances on a motion picture or a Hamburger Storekeepers may have to choose whether to take a summer vacation or use their savings to buy more merchandise A nation may have to choose whether to use tax money to build more submarines In economic items, the children, the storekeepers, and the nation all must economize in order to satisfy their most important needs and wants This means they must try to use the resources they have to produce the things they most want Economics is a study of mankind It tells us how man subsists, grows and develops in relation to the wealth available on Earth Relations made by persons in the society which are in connection with material circumstances and economic MARKET ECONOMY An economic system in which the market – that is the relation between producers and consumers, buyers and sellers, investors and workers, management and labor – is supposed to be regulated by the law of suppy and demand Business firms are supposed to compete freely, and any attempt at hindering free competition is punishable by law Direct government intervention is theoretically ruled out although the government will influence the economic situation through its fiscal and budgetary policies Answer the questions Can people in most countries buy all the things they want? …………………………………………………………………………… What nations in the world want to for their countries? …………………………………………………………………………… What does the field of economics study? …………………………………………………………………………… How economists define economics? …………………………………………………………………………… Are the resources in the world used to produce goods and services abundant? …………………………………………………………………………… What people and nations with their limited resources and money? …………………………………………………………………………… Why is it said that: Economics is a study of mankind? …………………………………………………………………………… Which relations are called economic? …………………………………………………………………………… What is market? ………………………………………………………………………… 10 What is market economy? …………………………………………………………………………… III Language focus: Present simple and Present continuous We use the present simple to: ∙ give factual information about company’s activities Hyundai has its headquarter in Seoul ∙ talk about routine activities in the company I always check my e-mail in the morning We use the present continuous to: ∙ describe ongoings situations and projects We are constantly improving the way we sell our products ∙ describe temporary situations She is staying in Paris till the end of the month ∙ talk about future arrangements We are opening a new store next week Complete the sentences with the present simple or present continuous form of the verbs in bracket a We normally (hold) our sales conference in Spain, but this year we (hold) it in Germany b Although we (use) our own sales rep at the moment, we generally (use) agents in Japan c It normally (take) us two years to develop a new product d We don’t often (raise) our prices more than 5%, but this time we (raise) them 10% e Usually our Sales Director (deal) with important customers f We usually (recruit) from within the company, but this time we (advertise) externally g We (rent) offices until our new headquarter are ready h The company (want) to achieve record sales this year Complete this job advertisement with the present simple or present continuous form of the verbs in the box look offer Have Prepare Offer Consider 10 employ need be grow The term market and marketing can have several meanings depending upon how they are used The term stock market refers to the buying and selling of shares in corporations as well as other activities related to stock trading and pricing The important world stock markets are in London, Geneva, New York, Tokyo, and Singapore Another type of market is a grocery market, which is a place where people purchase food When economists use the word “market” they mean a set of forces or conditions that determine the price of a product, such as the supply available for sale and the demand for it by consumers The term marketing in business includes all of these meanings, and more In the past, the concept of marketing emphasized sales The producer or manufacturer made a product he wanted to sell Marketing was the task of figuring out how to sell the product Basically, selling the product would be accomplished by sales promotion, which included advertising and personal selling In addition to sales promotion, marketing also involved the physical distribution of the product to the places where it was actually sold Distribution consisted of transportation, storage, and related services such as financing, standardization and grading, and the related risks The modern marketing concept encompasses all of the activities mentioned, but it is based on a different set of principles It subscribes to the notion that production can be economically justified only by consumption In other words, goods should be produced only if they can be sold Therefore, the producer consider who is going to buy the product, or what the market for the product is before production begins This is very different from making a product and then thinking about how to sell it Marketing now involves first deciding what the customer wants, and designing and producing a product that satisfies these wants at profit to the company Instead of concentrating solely on production, the company must consider the desires of the consumer, and this is much more difficult since it involves human behavior Production, on other hand, is mostly an engineering problem Thus, demand and market forces are still an important aspect of modern marketing, but they are considered prior to the production process Because products are often marketed internationally, distribution has increased in importance Goods must be at the place where the customer needs 56 This is known as place utility: it adds value to a product However, many markets are separated from the place of production, which means that often both raw materials and finished products must be transported to the points where they are needed Raw materials requiring little or no special treatment can be transported by rail, ship or barge at low cost Large quantities of raw materials travel as bulk freight, but finished products that often require special treatment, such as refrigeration or careful handling, are usually transported by truck This merchandise freight is usually smaller in volume and requires quicker delivery Along all points of the distribution channel, various amounts of storage are required The time and manner of such storage depends upon the type of product Modern marketing is therefore a coordinated system of many business activities, but basically it involves four things: selling the correct product at the proper place, selling it at a price determined by demand, satisfying a customer’s needs and wants, and producing a profit for the company Are these sentences true or false? Buying and selling shares and stock are activities of Grocery Market People purchase vegetable and fruit in Grocery Store Marketing focus on sales is a modern idea One of the marketing’s tasks is to find the best way to sell products Advertising campaign is a part of marketing After production process, marketing considers the forces of demand and market Marketing concentrates on applying technology into production process Raw materials need particular treatment such as refrigeration, careful handling 57 Marketing also concern with selling it at a price determined by demand 10 Type of product determines time and manner of storage III Word study Choose the best answer to complete the following sentences In the past, the main objective of marketing was sales promotion Marketers were people who a bought and sold stock c tried to sell products b consumed d supplied and demanded The word market can have several meanings A person who wants to buy uses the word to indicate a standardization and grading c sales price b a place where groceries are for sale d supply and demand Marketing is an important consideration for a the consumer c all aspects of production b the distribution d the salesman Demand and market forces are considered prior to production Before designing and producing the product, companies consider a the supply of consumers b the desire by consumers c distribution to the consumers d all the marketing activities to purchase a product Among other things modern marketing considers selling the correct product at the proper place This means that a place utility and consumer demand must be considered b advertising will help increase sales c distribution is more important than product design d if a product is for sale, someone will buy it 58 Match up the words or expressions on the left with the definitions on the right distribution channel A all the companies or individuals involved in moving a particular good or service from the producer to the consumer to launch a product B an idea for a new product, which is tested with target consumers before the actual product is developed market opportunities C attributes or characteristics of a product: quality, price, reliability, etc market research D dividing a market into distinct groups of buyers who have different requirements or buying habits market segmentation E place where goods are sold to the public- shops, stores, kiosk, market stalls, etc packaging F possibilities of filling unsatisfied needs in sectors in which a company can profitably produce goods or services point of sale G someone who contacts existing and potential customers, and try to persuade them to buy goods or services product concept H collecting analyzing and reporting data relevant to a specific marketing situation (such as a proposed new product) 59 product feature I to introduce a new product onto the market 10 sales representative J wrappers and containers in which products are sold Complete the following paragraph by inserting these verbs in the gaps below: design develop Identify influence modify persuade Marketers have to: or anticipate a consumer need; a product or service that meets that need better than any competing products or services; target customers to try the product and service; and, in a long term, it to satisfy changes in customers needs or market conditions Marketers can particular features, attractive packaging, and effective advertising that will customers’ wants Marketing thus combines market research, new product development, distribution, advertising, promotion, product improvement, and so on IV Language focus: too and enough E.g - He's not strong enough to lift that box - He's too weak to lift that box Complete the sentences: He isn't old enough to vote.      He is…………………………………….to vote Algebra is too difficult for me to understand     Algebra isn't………………………… for me to understand I can't drink this tea It's too cold    This tea is not …………………………………………………… The weather is not warm enough to go swimming     The weather is………………………… to go swimming This book isn't easy enough for the children to read     This book is ………………….for the children to read That shirt is too small for me to wear      That shirt isn’t ……………………………….for me to wear The watch was too expensive for him to buy 60      The watch wasn't ……………………….for him to buy It's not quiet enough in here to speak Let's go out!     It's ……………………… in here to speak Let's go out! V Writing in business Complete the sentences about jobs using the following phrases for Lego in computer a doctor an accountant for Cannon an estate agent in construction a solicitor I’m I buy and sell houses I’m I work for IBM I’m ………… I specialize in corporate law I work We produce photocopiers, fax machines, and other office equipments I’m …………… I work at Guy’s Hospital in London I’m ……… I work for the Danish toy manufacturer I’m I work in the financial services section I’m I work on building projects in the Middle East Fill the gap with one of the following words how old such human legal deal supervise I project management for various resources functions, as benefits, compensation, and staffing I work on developing new 61 programs and making changes to .programs: getting the programs out to employees, seeing .it works, and making changes I also .other people on the human resources staff I with day-to-day employee problems, such as .issues, and with workforce planning, such as layoffs and hiring Which one describes the money you pay salary wages charge fees fare commission  To thank someone for their services (for example, a waiter or a waitress)?  To an agent or salesperson?  For a service (for example, electricity, postage )?  For a professional service (for example, to a lawyer)?  For travelling?  To your staff every week?  To your staff every month? Now use the same words to complete these sentences  The taxi was $18 and I gave the driver $4  On orders of over 2,000 pieces delivery is free of  The builders receive their weekly in cash  In addition to your basic you will 25% on all goods sold  She’s a good accountant but her are high 62 tip UNIT INFLATION Mã bài: AVCN 09 Giới thiệu: Bài học này giúp học viên tìm hiểu khái niệm lạm phát Mục tiêu: - Sử dụng thuật ngữ liên quan đến lạm phát, đồng thời sử dụng cấu trúc câu với so…that/such…that; - Đọc, hiểu dịch liên quan; - Nghiêm túc, hợp tác với giáo viên để hoàn thành học Nội dung chính: I Vocabulary - inflation (n); lạm phát -moderate inflation: lm phỏt va phi - galloping inflation : lạm phát phi mã/ ác tính - hyperinflation : siêu lạm phát - deflation (n) : giảm phát - reflation (n) : tái lạm phát - disinflation (n) : siết chặt tiền tệ, chống lạm phát 63 - excess (n); vỵt qu¸, qu¸ møc - digit (n); sè - recession (n); suy thoái - sluggish (adj); chậm chạm, trì trệ - index (n); chØ sè - distort (v); bãp mÐo, xuyên tạc II Reading comprehension Inflation is a raise in general level of prices It is caused by an excess of demand over supply, and it is related to an increase in the money supply Single digit inflation is usually described by economists as moderate inflation Double digit inflation, which some countries have survived for quite long periods, is known as galloping inflation Inflation of four or more digits, as in Germany in the early of 1920s, and in Argentina in the early of 1980s, is known as hyperinflation Prices in general tend to remain in the same anticipated level unless there are demand-pull or cost-push shocks If aggregate demand exceeds what a country can produce at full employment, price will rise (including wages, prices of labor): this is demand pull inflation But for the last fifty years, costs have push up prices and wage, even in recessions and periods of high unemployment: this is-cost push inflation Cost-push inflation is caused, for example, when unions demand wages that employers cannot afford or when oil producers are able to raise their prices The opposite of inflation, when price fall (general for short period), is deflation General policies can be inflationary (often by accident), deflationary or reflationary Deflationary policies may be aimed at slowing down price inflation or at reducing import: they involve reducing demand by raising taxation and cutting government spending Reflationary policies, on contrary, involve revitalizing a sluggish economy by increasing customer demand, either by cutting taxes or benefit, or relaxing monetary and credit restrictions Inflation is measured by the retail price index (RPI) in Britain and the consumer price index (CPI) in the US These measure the cost of goods and services, including food, clothing, housing, fuel, transport or medical care The individual items in price indices are weighted, meaning that allowance is made for their relative importance in people’s spending Unless inflation is both balanced (affecting all prices and costs equally) are anticipated, it distorts relative prices, tax 64 rates and real interest rates Unexpected inflation tends to benefit people with fixed nominal interest rate debts, and to disadvantage creditors and people with fixed nominal interest rates assets or non-index-linked pensions Choose the best answer Inflation occurs since a the demand is higher than the supply supply b the demand is lower than the c both demand and supply are equal lower than the demand d the money supply increases Moderate inflation is another term for a double or triple digit inflation b single-digit inflation c hyperinflation d inflation What is another term for double or triple-digit inflation? a Single digit-inflation b Moderate inflation c Galloping inflation d Hyperinflation Hyperinflation may mean a Single digit-inflation b Double digit-inflation c Triple digit-inflation d four digit-inflation usually occurs when cost have pushed up prices and wages a Demand-pull inflation b Cost-push inflation c Hyperinflation d More than for digit inflation Which of the following policies is not a method of controlling deflation? a inflationary d restriction b disinflationary c reflationary What can inflation be measured by in developed countries? a RPI b CPI c RPI & CPI What is true about unexpected inflation? 65 d RPI or CPI a It benefits people with fixed nominal interest rate debt b It distorts tax rates c It balances prices and costs d It brings bad luck to consumers Read the text again and give the answers What does inflation refer to? How many types does the inflation include? When does the cost-push inflation occur? What is the purpose of disinflationary policies? What the reflationary policies focus on? III Word study Match the words in column A and the definitions in column B COLUMN A COLUMN B Disinflation a An interest rate given in a contract, which applies irrespective of inflation Excess b Decline in economic activity Nominal interest rate c The amount by which one quantity exceeds another Recession d An increase in the supply of currency or credit relative to the availability of goods and services, resulting in higher prices and a decrease in the purchasing power of money Inflation e Government policy designed to slow down price inflation Demand-pull inflation f Inflation of several hundreds or thousands percent Hyperinflation g a reduction in the money supply Deflation h Cost push up price and wages 66 Cost-push inflation i The process of bringing an economy out of recession by increasing the amount of money in circulation within it 10 Reflation j Raising prices caused when total demand exceeds what a country can produce even at full employment IV Language focus Grammar issue: result clauses with so…that and such…that So and such with that express result So is used with adjectives and adverbs Example: The report was so complicated that I couldn’t understand it The report was written so badly that I couldn’t understand it Such (a, an) is used with a noun phrase: Example: They were such noisy machines that we couldn’t hear her voice It was such a noisy machine that we couldn’t hear her voice Exercise for practice: Match the sentences in column A with the results in column B Then rewrite them as one sentence, using so and such A B The meeting went on for a long time The company was in a very bad financial state a The factory couldn’t meet the demand for it b Nobody ever wants to leave Frankfurt was very busy during the book fair c We decided to interview him They treat their employees very well e I missed the train home d They called in the receivers 67 My portable computer is very unreliable f We couldn’t get a hotel room The new drug was very successful g I don’t like to use it He had a very good CV e _ d _ c _ f _ b _ g _ a _ The meeting went on for such a long time that I missed the train home The company was in such a very bad financial state that they called in the receivers Frankfurt was so busy during the book fair that we couldn’t get a hotel room They treat their employees so well that nobody ever wants to leave My portable computer is so unreliable that I don’t like to use it The new drug was so successful that the factory couldn’t meet the demand for it He had such a good CV that we decided to interview him V Writing in business Choose the appropriate answer for each items below All the you make on your interest account are record so that you can check the detail at any time a movement b activities c deals d transactions I am afraid this cheque will be of no value until you have put your on it a signature b signs c signing d signed This bank will simply not let you any money unless you can prove that you have been in regular employment for at least years a lend b loan c borrow d remove The one big fear of all economies is that of a regression b recession 68 c repression d receding Fifty people were made when the company suffered a severe financial shock a useless b wanted c unneeded d redundant Every year the college financial officer did not look forward to the visit from the government official who came to the account a audit b regulate c control d invest Each business hope to make a to satisfy the shareholders a share b profit c export d money The large company did not want to join the smaller one because it was more interested in a a turnover b turn up c over take d takeover A/ AN is the company that lends you money if you need a bank b insurance agency c stock exchange d government 10 The total amount of sales in a year is called the a expenditure b turnover c profit d dividends Use the correct form of the words in brackets to complete sentences This company has been operating as Impel International (successful) He this morning, and he was late for work (sleep) We don’t think that there is a to this problem (solve) Taxation has been used to increase the price and reduce the of cigarette (consume) Buyers must take delivery of their goods within seven days of at the port of discharge (arrive) Match the words and the definitions lifestyle a a time or date by which you have to something workaholic b a system where employees choose the time they start and finish work each day workload c the way people choose to organize their lives 69 deadline d someone who cannot stop working and has no time for anything else flextime e the amount of work a person is expected to Complete the sentences with an appropriate word from the list in part - I worked until 11 o’clock at night to meet the for presenting the report - I work six day a week My friend says I’m a - Karl has a heavy at the moment because several colleagues are sick - She gave up a highly paid job to join a meditation group in India She completely changed her - A system can help to reduce stress level of employees by giving them more control over their working hours 70 ... Ninh Bình tổ chức biên soạn cuốn: ? ?Tiếng Anh chuyên ngành Kế toán doanh nghiệp ” Giáo trình bước đầu giúp học viên tiếp xúc với Tiếng Anh lĩnh vực kế tốn Giáo trình tái lại kiến thức giúp em củng... lĩnh kiến thức từ mơn học thuận lợi xin việc Công ty nước ngồi, Cơng ty liên doanh Cơng ty, doanh nghiệp nước địi hỏi có trình độ ngoại ngữ Nhằm đáp ứng yêu cầu học tập, giảng dạy nghiên cứu học... sinh viên chuyên ngành k ế toán, cung cấp cho học viên số vốn từ, thuật ngữ, mẫu câu hiểu biết tập trung theo chủ đề II Mục tiêu môn học: - Về kiến thức: + Sử dụng thuật ngữ chuyên ngành liên