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BỘ GIAO THÔNG VẬN TẢI TRƢỜNG CAO ĐẲNG GIAO THÔNG VẬN TẢI TRUNG ƢƠNG I GIÁO TRÌNH Mơn học: Anh văn chun nghành NGHỀ: KẾ TỐN DOANH NGHIỆP TRÌNH ĐỘ: CAO ĐẲNG Hà nội, 2017 TABLE OF CONTENTS Contents Page Foreword (Lời nói đầu) Unit Marketing economy Unit Microeconomics and macroeconomics Unit Supply and demand 10 Unit Money and its functions 13 Unit Banks and business 17 Unit Marketing, analysis of marketing opportunities 21 Unit Pricing 26 Unit Finance 28 Unit Funding the business 31 Unit 10 Taxation 35 Unit 11 Insurance 38 Unit 12 Management of working capital 43 Unit 13 The foreign exchange market 47 Unit 14 The stock exchange 51 Unit 15 Accounting, the balance sheet 55 Unit 16 The role of auditors 60 Unit 17 Project planning 64 Unit 18 International business 68 Tài liệu tham khảo 74 LỜI NÓI ĐẦU Giáo trình “English for accounting” đƣợc tổ chức biên soạn để giảng dạy cho sinh viên trình độ Cao đẳng nghề Trƣờng Cao đẳng nghề Giao thông vận tải Trung ƣơng I Giáo trình tập hợp đƣợc nhiều kiến thức từ nhiều tài liệu giáo trình gốc tác giả nƣớc Anh, Pháp, Mỹ,… Việc hồn thành giáo trình đáp ứng đƣợc nhu cầu tài liệu học tập sinh viên, giúp sinh viên đọc hiểu, dịch thuật rèn luyện đƣợc kỹ ngôn ngữ lĩnh vực kế tốn, tài chính, ngân hàng Giáo trình “English for accounting” gồm 18 với thời lƣợng 60 tiết đƣợc sử dụng làm phƣơng tiện giảng dạy cho giáo viên học tập cho sinh viên Giáo trình đƣợc xếp theo chủ đề nhƣ: kinh tế, tiền tệ, tài - ngân hàng, kiểm tốn, marketing kinh doanh quốc tế Giáo trình đƣợc hồn thành kết trình lao động nghiêm túc, tập thể tác giả cố gắng xây dựng giáo trình có nội dung thiết thực, gần gũi với nội dung kiến thức đơn giản nhƣng cập nhật phù hợp với qui trình đào tạo chun ngành kế tốn Trƣờng Tuy nhiên thời gian biên soạn hạn chế, nguồn tài liệu chƣa thật dồi lần biên soạn nên giáo trình khơng tránh khỏi cịn nhiều thiếu sót Vì vậy, tập thể tác giả mong nhận đƣợc nhiều ý kiến đóng góp chân thành Thầy, Cơ giáo bạn đọc ngồi Trƣờng để giáo trình đƣợc hồn thiện Xin chân thành cảm ơn! UNIT 1: MARKETING ECONOMY Vocabulary Economy Marketing economy (n) (n) [ikɔʼnəmi:] Planned economy Investment Production (n) (n) (n) [plænd ikɔʼnəmi] [inʼvestmənt] [prəʼdʌkʃən] : kinh kế hoạch hóa : đầu tƣ : sản xuất Producer (n) [prəʼdju:sə] : ngƣời sản xuất Consumers Distribution (n) (n) [kənʼsju:mə] : ngƣời tiêu dùng : phân phối Goods Services Determine Supply Demand (n) (n) (v) (n) (n) [ɡʊdz] [diˊtə:min] Negotiation (n) Mean Private (n) (adj) [niˏɡəʊʃiʹeiʃn] Property Cooperatives Collectives (n) (n) (n) State Socialism Enterprise (n) (n) (n) Self-management Income Gross (n) (n) (adj) Domestic Plus Nation (adj) (v) (adj) [ʼma:kitiɡ ikɔʼnəmi:] [distriʼbju:ʃn] [ʼsə:visiz] [ʼsəplai] [ʹdima:nd] [mi:n] [ʹpraivit] [ʹprɔpəti] [kəʊˊɒpərətiv] [kəˊlekʃn] [ˊsteit] [ˊsouʃəlizəm] [ˊentəpraiz] [ self ˊmæniʤmənt] [ˊinkʌm] [ɡrəʊs] [dəˊmestik] [plʌs] [ˊneiʃn] : kinh tế : kinh tế thị trƣờng : hàng hóa : dịch vụ : xác định : cung : cầu : đàm phán : phƣơng tiện : tƣ nhân : sở hữu : hợp tác xã : tổ chức : nhà nƣớc : chủ nghĩa xã hội : doanh nghiệp : tự quản lý : thu nhập : tổng, toàn : nội địa : cộng : quốc gia Reading 2.1 Marketing economy A market economy is an economy in which decisions regarding investment, production, and distribution are based on supply and demand, and prices of goods and services are determined in a free price system The major defining characteristic of a market economy is that investment decisions and the allocation of producer goods are mainly made by negotiation through markets.[3] This is contrasted with a planned economy, where investment and production decisions are embodied in a plan of production Market economies not logically presuppose the existence of private property in the means of production A market economy can consist of various types of cooperatives, collectives or autonomous state agencies that acquire and exchange capital goods in capital markets, utilizing a free price system to allocate capital goods and labor There are many variations of market socialism, some of which involve employee-owned enterprises based on self-management; as well as models that involve public ownership of the means of production where capital goods are allocated through markets 2.2 The gross national income The gross national income (GNI) is the total domestic and foreign output claimed by residents of a country, consisting of gross domestic product (GDP) plus factor incomes earned by foreign residents, minus income earned in the domestic economy by nonresidents Comparing the GNI and GDP shows us whether the nation resources are put to capital creation or declining toward abroad Comprehension What is a market economy? What is the major defining characteristic of a market economy? What are differences between a market economy and a planned economy? What does a market economy consist of? What is GNI? What is GDP Grammatical point Relative clauses: Defining relative clauses and non-defining relative clauses 4.1 Relative clauses Clauses beginning with questions words (e.g who, which, where) are often used: - To modify nouns and some pronouns - To identify people and things or give more information about them Clauses used like this are called “Relative clauses” There are types of relative clauses: Defining relative clauses and non-defining relative clauses Positions: - Follow by a verb (subject relative clause) We must keep relative pronouns The man who robbed you has been arrested The car which/that caused last night is being in the police station Follow by a noun or pronoun + V (object relative clause) We can leave out relative pronouns The man who I love got married (The man I love got married.) This is the best school that I know (This is the best school I know.) 4.2 Defining relative clauses Defining relative clauses used to give essential information about someone or something in order to understand what or who is being referred to A defining relative clause usually comes immediately after the noun it describes Children who hate chocolate are uncommon They live in a house whose roof is full of holes 4.3 Non-defining relative clauses Non-defining relative clauses used to give extra information about the person or thing It is not necessary information We don‟t need it to understand who or what is being referred to Commas or parentheses are always used to separate non-defining relative clauses from the rest of the sentence John's mother, who lives in Scotland, has grandchildren My friend John, who went to the same school as me, has just written a best-selling novel Word study 5.1 Fill each of the numbered blanks in the following passage Use only one word from the box in each space principles the at anything what for issues training how What is economics? Economics …………(1) study of how individuals and nations make choices about how to use scarce resources to fill their needs and wants A resource is ……………(2) that people can use to make and obtain ………….(3) they need and want You may be asking yourself………… (4) this point how economics will help you, a student Also, you may be wondering how scarce resource is a problem………… (5) a nation like United States that has such abundant resources It may surprise you to know that many of the decisions you will face as a citizen deal with……… (6) The Unites States should use its resources Learning economic ………….(7) can help you make decition about candidates for political office, political and social………… (8), and the goals the Unitad States should sets for itself, such as how to spend government revenues Many people are familiar with the benefits of government programs such as job………… (9) and Medicare, but how many people aware of the costs of these programs? Economics can help you to understand………… (10) costs and benefits and, therefore, help you make better decisions 5.2 Circle the correct phrase that describe the sentences This is the house that was broken into A relative pronoun is necessary B relative pronoun is not necessary Is this the boy who plays the piano? A relative pronoun is necessary B relative pronoun is not necessary We ate the sweets which my mother had bought A relative pronoun is necessary B relative pronoun is not necessary Do you know the man who is speaking on the phone? A relative pronoun is necessary This is the picture that Jane painted A relative pronoun is necessary B relative pronoun is not necessary B relative pronoun is not necessary 5.3 Decide the clauses in bold are defining relative clauses or non-defining relative clauses An elephant is an animal that lives in hot countries My grandmother, who is dead now, came from the North of England Let's go to a country where the sun always shines I've just come back from London, where John lives We stopped at the museum, which we had never visited before The reason why I came here today is not important Yesterday I met a woman named Susan, whose husband works in London 5.4 Rewrite each of the sentences so that the meaning stays the same A man phoned and asked for yọu He spoke with a foreign accent -> The man who ………………………………………………………………………… The Night Manager was written by John le Carre It's about a man who works in a hotẹl -> John le Carre which…………………………………………………………………… Our party belives in that idea I say this from the bottom of my heart -> That is an idea Atlanta is a city The Olympic Games were held in Atlanta -> Atlanta where…………………………………………………………………………… Both her sons work abroad They ring her up every week -> Her sons, who ………………………………………………………………………… I told you about a person She is at the door -> The person who………………………………………………………………………… Jack's car had broken down He had to take a bus -> Jack, whose car………………………………………………………………………… I bought a new computer It cost me a lot of money -> The new computer which ……………………………………………………………… I got a train I wanted to go to a station The train didn‟t stop there -> The train which ………………………………………………………………………… 10 This is the bank We borrowed the money from it -> This is the bank from which ……………………………………………………………… 5.5 Translate into Vietnamese: What is economics? Unit 2: MICROECONOMICS AND MACROECONOMICS Vocabulary Microeconomics Behavior Output Scarce Scarcity Alternative Typical Equilibrium Ex:Generalequilibrium theory Quantity Interference Shortage Dominate Macroeconomics Trends Level Inflation Performance Balance Ex: Balance of payment Imbalance Admire Extreme Stagnate Stick Deficit Impact Fiscal Focus Analysis Instrument Tool Policy Monetary (n) (n) (n) (adj) (n) (adj) (adj) (n) [ˏmaikəʊi:kəˊnɔmiks] [biˊheiviə] [ˊautput] [skeəs] [ˊskeəsəti] [ɔ:lˊtə:nətiv] [ˊtipikl] [ˏi:kwiˊlibriəm] (n) (n) (n) (v) (n) (n) (n) (n) (n) (n) [ˊkwɔntəti] [ˏinˊtəfiərəns] [ˊʃɔ:tiʤ] [ˊdɒmineit] [ˏmækəʊi:kəˊnɔmiks] [trend] [ˊlevl] [inˊfleiʃn] [pəˊfɔ:məns] [ˊbæləns] (n) (v) (adj) (v) (v) (n) (n) (adj) (n) (n) (n) (v) (n) (adj) [ˏimˊbæləns] [ədˊmaiə] [ikˊstri:m] [ˊstæɡneit] [stick] [ˊdefisit] [ˊimpækt] [ˊfiskəl] [ˊfəʊkəs] [əˊnæləsis] [ˊinstrumənt] [tu:l] [ˊpɔləsi] [ˊmʌnitəri] : kinh tế vi mô : hành vi : sản lƣợng : khan : khan : khác : đặc trƣng, điển hình : cân : thuyết cân tổng thể : số lƣợng : can thiệp : thiếu : chiếm ƣu : kinh tế vĩ mô : xu hƣớng : mức : lạm phát : thực : cân bằng, cán cân, số dƣ : cán cân toán : cân : khâm phục : thái cực : đọng, đình đốn : sa lầy, mắc vào : thâm hụt : tác động : tài chính, tài khóa, thu chi : trọng điểm, điểm : phân tích : phƣơng tiện : cơng cụ : sách : thuộc tiền tệ Reading 2.1 Microeconomics Microeconomics deals with the economic behavior of individual economic agentsmainly households and firms, and of particular markets and industries The focus is on the prices and outputs of particular goods and services and on how markets interact to determine the allocation of scarce resources among millions of alternative uses Typical microeconomics questions include: What determines the relative prices of particular goods, the prices of cars and stereos and bread and books? How does the total national output get divided among various goods and services? Through microeconomics theory, one can see how the system of market prices allows equilibrium to be reached between people‟s tastes for different goods and scarcity of total resources to produce them Supply and demand analyses are two of basic tools of microeconomics analysis and can be used to see how taxes affect prices and quantities, how government interference with markets can cause shortages, and what happens when a small number of producers come to dominate a market 2.2 Macroeconomics Macroeconomics is the study of overall economic trends such as employment levels, economic growth, balance of payment, and inflation It is an important subject for many reasons For one, macroeconomics performance is a central factor affecting the success or failure of nations Countries that grow rapidly and without imbalances are admired because their citizents enjoy high and rising living standards At the opposite extreme are countries that stagnate and seem stuck in a situation of high inflation and high trade deficits In addition, macroeconomics is an important topic because a government can have a major impact on its economic performance through its economic policies – through fiscal policy (government spending and taxing) and monetary policy (changing the money supply) The central focus of macroeconomics analysis and policy is on four main areas: gross national product (GNP), employment, inflation and the balance of payments As modern macroeconomics has developed, knowledge has grown about how public policies affect the economy We now understand better the instruments or tools of macroeconomics policy They include fiscal policy, monetary policy, income policy and foreign economic policy Comprehension 3.1 Read the text about microeconemics and answer these questions What does microeconemics deal with? What does microeconemics focus on? Does microeconemics analyze what influences the prices of particular goods? What can bring about a balance between people‟s tastes for different goods and the scarce resources needed to produce them? In microeconemics what are supply and damand analyses considered to be? 3.2 Read the text and answer these questions What is the important of macroeconemics? What does macroeconomics study? The article discusses countries at opposite extreme, what are they? What does fiscal policy deal with? How can the government have a major inpact on a country‟s economic performance? What are the main areas that macroeconemics focus on? What are tools of macroeconemics policy? What modern economists know more about than in the past? What is the difference between microeconemics and macroeconemics? Grammatical point: Get + past participle When get is followed by a past participle, the meaning is very similar to that of a passive form Get + past participle can be used in two cases: - When we are talking about things that are done suddenly, unexpectedly or by chance: My brother got hit by a ball - When we are talking about things that we to ourselves When the alarm clock rang, he got up quickly and got dressed Word study 5.1 Find a word to complete the following sentences A rapid rise in prices is called …………… Macroeceonomics is study of overall economic ……… Increases in real GNP are called government‟s………… Monetary policy should be constracted without Fiscal ……… which refers to government borrowing, spending and taxation Fiscal policy consits of ………… and ………… The central bank has ability to alter the money…… and thus influence the interest rate They……… The prices of their goods by calculating total costs and adding a little bit more for profit The total profits of that conpany………….among the different owners according to how much they invested in the company Even though that factory consumes more inputs than this one, the……….is less 10 The ……… of water in that area makes it difficult to plan rice 5.2 Turn the following sentences into the passive using get+past participle Somebody broke the window last night The burglars cut a big hole in the door A rainstorm flooded our camp Students are doing a lot of the work Somebody stole my dog this morning They feed the tigers at the zoo twice a day People must not leave bicycles in the hall Lightning struck the big tree He hurt his thumb when using the stapler 10 She stucks her fingers in a bowling ball 5.3 Fill in the blanks with "get"+ the past participle The tenses indicated in the brackets The window very easily (break - past tense) It sometime next week (fix - future tense) Pedro on Friday (pay - present tense) The cake _ (frost - present continuous tense) The lights incorrectly (install - past tense) 5.4 Translate into Vietnamese: What is Macroeconomics? (yêu cầu dịch nên rõ ràng với tiêu đề đọc hơn) 10 Collecting and analyze data to detect deficient controls, duplicated effort, fraud, extravagance, or non-compliance with laws, regulations, and management policies Reporting to management about asset utilization and audit results, and recommending changes in operations and financial activities Preparing detailed reports on audit findings Reviewing data about material assets, net worth, liabilities, capital stock, surplus, income, and expenditures Inspecting account books and accounting systems for efficiency, effectiveness, and use of accepted accounting procedures to record transactions Examining and evaluate financial and information systems, recommending controls to ensure system reliability and data integrity Auditors can be either internal or external auditors Internal auditors: Work for professional firms outsourced by client companies Work in-house as part of an organization‟s accounting team Work for large private companies, organizations and charities Internal auditors work largely in the private sector to improve the efficiency of businesses and identify where processes are not working as they should External auditors: Work with firms of chartered and certified accountants, such as the National Audit Office Carry out obligatory audits of the public sector and governmental bodies May be called to examine the finances of private businesses, especially those working in association with governmental bodies External auditors play a vital role in ensuring that money raised by taxes is used effectively and efficiently Comprehension 3.1 Choose the best answer What does an auditor do? Which is NOT one task of external auditor? A check business record‟s accuracy A examine the finances B save the possible risk B work for National audit Office C make financial record C carry out audit obligation D improve business D sell shares Who does internal auditor work for? Which is one role of auditor? A government A pay tax B a law company B protect shareholder’s interests C a private company C buy assets D a department D borrow money from the bank 3.2 Answer the questions below Who are auditors? How many kinds of auditor are there? 62 How the auditors ensure that money is used correctly and effectively? What the auditors report to the manager? Who the internal auditors work for? Grammatical points: Must, have to, should 4.1 Should expresses an advice or a suggestion Should is followed by a plain form verb People should protect environment We should use reusable bags when shopping 4.2 Must: We use must to express a stronger point of view, to express personal opinions or person‟s point of view We must come to see the doctor Doctor: You must be on a diet Must not (mustn’t): used for prohibited or forbidden Students mustn‟t talk in the class We mustn‟t drive when we drink wine or beer You mustn‟t leave medicines where children can get to them 4.3 Have to: a semi-modal, expresses necessity (strong advisability) However, it is unlike other modals It uses as an auxiliary Negating the modal results in a different meaning from negating the infinitive clause We have to stop when the traffic light is red He has to drive on the left when he‟s in England Do you have to drive every day? Don't have to expresses something is lack of necessity or not required S + don’t /doesn’t + have to + V You don't have to park on the street, but it would be nice if you did He doesn't have to go to work every day He can work from home on some days (It's not necessary.) You don‟t have to park the car The hotel valet will it for you Tim doesn‟t have to go to school today It‟s a holiday You didn‟t have to shout Everyone could hear you Word study 5.1 Rewrite the sentences using an appropriate modal to replace the words in italics If you want your website to be effective, it’s necessary to work on it all the time If you want your website to be effective, you have to work on it all the time It is a good idea for online retailers to despatch orders quickly Online retailers 63 One of the good things about their website is that it is not necessary to register One of the good things about their website is that you It is a good idea to put your logo on every page of your site You _ If you order before March 15th, there is no obligation for you to pay until July If you order before March 15th, you This deal is very important for all of us, so no mistakes please This deal is very important, so we _ 5.2 Match each sentence to the concept expressed by the modal in bold Online retailers should offer a No obligation/ no necessary secure online ordering You have to work very hard b Advice to attract visitors to your site if you need a password, you mustn’t c Obligation/ necessary let anyone else use it People like it when they don’t d prohibition have to register to visit a site 5.3 Choose the correct answer You will _pay on receipt of the goods A should B have to The museum is free You _pay have to B don‟t have to C mustn‟t C mustn‟t You park here It's an emergency exit A must B mustn‟t You _smoke It's bad for you A shouldn‟t B don‟t have to C must I wear a uniform when I was at school A must B had to C mustn‟t C don‟t have to He come back early because it‟s going to rain A has to B mustn‟t C had to How much is the ticket for the concert? - It‟s free You pay for it A must B not to have C don‟t have to Candidates bring books into the examination room A have to B mustn‟t C had to Father to son: You _come home earlier at night A must B has to C doesn‟t have to 10 Children eat this It‟s spicy A have to B shouldn‟t C must 64 11 Carrots can be eaten raw You _ cook them A have to B don‟t have to C should 12 You _be late for the race on Friday It's very important! A should B have to C mustn‟t UNIT 17: PROJECT PLANNING Vocabulary : dự án Project (n) [prdkt ] Project goal Project deliverable (n) (n) [prdkt goul ] : mục tiêu dự án [di´livərəbl ] : dự án chuyển giao Project schedule Support plan (n) (n) ['skedu:l] [sə´p:t plæn] : kế hoạch dự án : hỗ trợ dự án Human resource plan (n) ['hju:mən ri's:rs plæn ] : nguồn nhân lực dự án Communications plan (n) [kə,mju:ni'kein] : Risk management plan (n) [risk : quản lý rủi ro dự án 'mænidmənt] Timeframe (n) [taim freim] : phạm vi, thời gian cho phép, thời hạn Defined stage (n) [di'faind sted] : giai đoạn xác định Designated resource (n) ['dezigneitid : nguồn tài nguyên xác định ri's:s ] Stakeholder Impact (n) (v) ['steik,houldə] [ m‟pỉkt ] : cổ đơng : tác động, ảnh hƣởng Specify (v) [´spesifai] : định rõ Free templates (n) [fri: 'templeit] : mẫu có sẵn Progress report (n) [prougres ri'p:t] : báo cáo tiến độ công việc Milestones (n) [mailstoun] : điểm mốc Reading Project planning is a discipline for stating how to complete a project within a certain timeframe, usually with defined stages, and with designated resources The project plan can be viewed as a type of contract between the project team members and other stakeholders 65 Everyone on the project team should be involved in developing the plan to realize the value of a project plan in saving time, money and many problems The project manager should provide leadership in this area The key to a successful project is in the planning Creating a project plan is the first thing you should when undertaking any kind of project When planning a project you should follow the steps below: Step 1: Project goals A project is successful when the needs of the stakeholders have been met As a first step, it is important to identify the stakeholders in your project This is the most difficult part of the planning process completed because it is not always easy to identify the stakeholders of a project Step 2: Project deliverables Using the goals you have defined in step 1, create a list of things the project needs to deliver in order to meet those goals Specify when and how each item must be delivered Step 3: Project schedule Create a list of tasks that need to be carried out for each deliverable identified in step For each task identify the following: The amount of effort (hours or days) required to complete the task The resource who will carry out the task At this point in the planning, you could choose to use a software package such as Microsoft Project to create your project schedule Alternatively, use one of the many free templates available Input all of the deliverables, tasks, durations and the resources who will complete each task Step 4: Supporting plans This section deals with plans you should create as part of the planning process These can be included directly in the plan Human resource plan: Identify by name, the individuals and organizations with a leading role in the project Next, describe the number and type of people needed to carry out the project Communications plan: Create a document showing who needs to be informed about the project and how they will receive the information The most common mechanism is a weekly or monthly progress report, describing how the project is performing, milestones achieved and work planned for the next period Risk Management plan: is an important part of project management Although often overlooked, it is important to identify as many risks to your project as possible, and be prepared if something bad happens Comprehension 3.1 Match each word/ phrase with its definition Risk a number and type of people carry out the project 66 Human resources b establish time, risk, scope or cost to complete the tasks Project schedule c bad things happen to the project Project plan d someone input money in the project stakeholder e timetable required to complete the tasks 3.2 True (T) or false (F) statements Project planning is understood as a type of contract Planning is the most important task of the project It‟s easy to identify the stakeholders of the project Project schedule can be created by a Microsoft project Human resource plan means project cost Progress of the project must be reported weekly or monthly Grammatical points: Various uses of have To have (main verb) used to indicate possessions, characteristics, relationships or qualities He has three books by Hemingway Jane has a sister in France Frank has a lot of free time these days I don‟t have a watch * To have is also used to express actions: have a bath, wash, shower; have fun; have a party; have a walk, hike, ride; have a discussion, fight, argument Erica is having a bath at the moment I had a walk with my mother last night * To have means to wear: She wants to have new dress * To have means to eat or drink I have a cup of tea every morning I had breakfast about an hour ago * To have means to suffer: I have had enough of her tantrums I have had this pain for almost a year Word study 5.1 Put the correct form of have into the following sentences Use am having, is having, etc., as a future form He _ the headache last night You _ a good journey yesterday? We _ some friends in for dinner tonight Babies teeth when they‟re born Customer: You _ any mushroom today? Shop keeper: We usually them but I‟m afraid we any at the moment How many letters the alphabet _? 67 It‟s no good arguing with someone who a bee in his bonnet Why you _ a cooked breakfast? It‟s too much trouble How did you damage your car? I _ an accident 10 He _ a meeting tomorrow to discuss safety precautions 5.2 Choose the correct option Don‟t disturb him He _ a rest A has B is having C have Why didn't you answer the phone? - I was _ A having a storm B having a shower C having a breakfast _the houses in your country flat roofs? A do/ have B does/ have C do/ has Why are they making such a noise? They _ an argument A have B haven‟t C are having English people usually roast beef for lunch on Sundays A having B have C has He _ an operation next week A have B is having C has Why were they late? They a puncture A have B are having C had _you ever a nightmare? A have/ had B are/ having C did/ have I don't eat much during the day I never A have a baby B have lunch C have a shower 10 Sarah starts work at o'clock and _ at 10.30 A has a break B had a chat C have a look 11 We last week It was great - we invited lots of people A had a baby B have a flight C had a party 12 Excuse me, can I at your newspaper, please? A have a look B had a time C had a bread 13 John is away on holiday at the moment I hope he A is having a nice time B had a baby C had a cigar 14 I met Ann in the supermarket yesterday We stopped and _ A had a chat B have a pen C had a journey 15 Did you finding the book you wanted? - No, I found it OK A have a look B have a break C have difficulty 16 Susie a few days ago It's her second child A had a baby B had a walk C had a lesson 17 You meet your friend, Susan at the airport She has just arrived You say: Hi Susan How are you? Did you _? 68 A have a ride B have a drink C have a good flight 18 Nowadays, children too much pocket money I _any when I was at school A has/ don‟t have B have/ didn‟t have C have/ had 19 Do you think we should eat this meat It _ a very nice smell A don‟t have B have C doesn‟t have 20 I _ a look at that house tomorrow If I like it I‟ll buy it A am having B will have C not have UNIT 18: INTERNATIONAL BUSINESS Vocabulary International business (n) [intə'næənəl 'biznis] : kinh doanh quốc tế Domestic business Multinational business Global business Acquire (n) (n) (n) (v) [də'mestik biznis] [mlti'næ∫ənəl biznis] ['gloubəl biznis] [ə'kwaiə] : kinh doanh nƣớc : kinh doanh đa quốc gia : kinh doanh toàn cầu : thu đƣợc, đạt đƣợc Revenues Transcend Boundary Raw materials Import Export Accrue Subsidize Incentive (n) (v) (n) (n) (v) (v) (v) (v) (n) ['revənju:] [træn'send] ['baundəri] [r: mə'tiəriəl] ['imp:t] ['eksp:t] [ə'kru:] ['sbsidaiz] [Incentive] : doanh thu : vƣợt qúa : biên giới, danh giới : nguyên liệu thơ : nhập : xuất : tích lũy lại, dồn lại : trợ cấp, bù lỗ, bảo hộ : ƣu đãi Dumping Impose Quotas Restrict Enact (n) (v) (n) (v) (v) ['dmpiη] [im'pouz] ['kwoutə] [ri'strikt] [i'nækt] : bán phá giá : áp thuế : hạn ngạch : hạn chế : ban hành Reading International business means business transactions (private and governmental) between two or more countries The term "international business" refers to all those business activities which involve cross-border transactions of goods, services, resources between two or more nations International business consists of domestic, international, multinational and global business Domestic business acquires all of its resources and sell all of its products or services within a single country 69 International business is primarily based in a single country acquires a meaningful share of its resources or revenues from other countries Multinational business transcends national boundaries and buy raw materials, borrows money and manufactures and sells its products in a world - wide market Global business transcends national boundaries and is not committed to a single home country There are several reasons why government try to control the imports and exports of a country One reason is that a country enjoys an advantage if it exports more than it imports Wealth accrues to the export country Some countries have special programs to encourage exports They may be programs that provide marketing information, establish trade missions, subsidize exports and provide tax benefits or incentives Government subsidies allow companies to sell products cheaply Sometimes these subsidized companies export their products and sell them cheaply overseas This practice is known as dumping Dumping is selling on a foreign market at a price below the cost of production On the other hand, governments impose taxes and quotas to restrict imports of certain products Sometimes governments want to protect a domestic industry because that industry provides employment for the population Not only the industries, but also the labor unions encourage the government to enact protectionist controls Exporting companies sometimes set up subsidiaries in the market countries The larger companies is referred as the parent company A large company that sets up production facilities in several different countries is referred as a multinational Comprehension 3.1 Choose the correct answer Which is the best definition of international business? A business of one nation B business of home country C business of more than one nation Which of the following is mentioned in domestic business? A buy, sell products within a single country B buy, sell products across border C buy, sell products in a world-wide market How you understand the word “dumping”? A sell products more expensive B sell products cheaper C imports more products What business activities is referred to international business? A goods, services, resources B raw materials, transactions C dumping, tax benefit Which of the following is NOT used to encourage exports? A subsidize exports B raise taxes C provide incentives Why governments protect a domestic industry? A it provides dumping B it imposes tax C it provides employment 3.2 Answer the following questions What companies when getting government subsidies? Why government impose taxes and quotas? 70 What is a parent company? Grammatical points: Gerund (V-ing) A gerund is a verb in its –ing form, used as a noun Gerund can be subject of sentences (as a noun) Becoming a fully qualified doctor takes about years Getting unemployment down is one of the government‟s priorities Smoking causes lung cancer - Gerund can be object of sentences: I‟ll never forget seeing her for the first time What time did you finish reading last night? - Gerund used after some verbs, such as: like, hate, enjoy, quit, suggest, dislike, deny,… - Gerund can be used after prepositions, expressions and phrase verbs After arriving at work, she got an important massage He gave up smoking He kept on asking for money Jim ended up buying a new TV after his old one broke I look forward to hearing from you soon Word study 5.1 Complete the sentences with a verb in – ing form A lot of business people in this country object to (pay) _ such high tax I‟m not aware of any regulations that should prevent us from (export) _ to those countries If a country has a floating currency, importers and exporters may have to keep (change) _ the prices of their goods Try to avoid (make) _ him angry It‟s no use (cry) over spilt milk The children prefer (watch) to (read) (Fish) is prohibited here Do you mind (give) me a hand? (Start) _ a business requires capital 10 She avoided _ (tell) him about her plans 5.2 Gerund or Infinitive – Fill in the correct form Mary enjoys _ to music (listen) I don‟t mind _ the washing up (do) Irregular verbs are not easy _ (remember) My flat is easy _ (find) She is interested in _ a doctor (become) He is saving money _ a new car (buy) My favorite hobby is _ (cook) I‟m sick of _ hamburgers every day (eat) 71 It is important _ the net for more information (surf) 10 _ sport every day is good for your health (do) 11 I wish the manager (see) 12 He decided himself by as a woman (disguise/dress) 13 He surprise us by _ away without _ “Goodbye” (go/ say) 14 _on the beach is much more pleasant than in the office (lie/sit) 15 I hate _ a child _ (see/ cry) 72 He's a good friend and very helpful – you can always rely on him Accommodation was so expensive in Switzerland I spent all my money on hotels He's always boasting about how good a guitarist he is My boss has just resigned I don't think he could cope The online game is aimed at Do you believe in from to for her license arthritis life after death? 10 I liked English at school, but I was terrible 12 I always turn the pressure teenagers and young adults My wife has passed her driving test and has applied My grandfather suffered w ith at French my father for advice He's like a wise owl have a bee in his bonnet (mat tri) 73 Tài liệu cần tham khảo: - Hanoi University of Finance, English for Finance and Accounting - Hanoi University of Techniques, English for Finance and Accounting - Hanoi Ecnomics University, English for Finance and Accounting 74 TRƯỜNG CAO ĐẲNG GIAO THÔNG VẬN TẢI TRUNG ƯƠNG I : Thụy An, Ba Vì, Hà Nội : http:// gtvttw1.edu.vn : (024) 33.863.050 : info@gtvttw1.edu.vn ... tài - ngân hàng, kiểm tốn, marketing kinh doanh quốc tế Giáo trình đƣợc hồn thành kết trình lao động nghiêm túc, tập thể tác giả cố gắng xây dựng giáo trình có nội dung thiết thực, gần gũi với... LỜI NĨI ĐẦU Giáo trình “English for accounting” đƣợc tổ chức biên soạn để giảng dạy cho sinh viên trình độ Cao đẳng nghề Trƣờng Cao đẳng nghề Giao thơng vận tải Trung ƣơng I Giáo trình tập hợp... nhƣng cập nhật phù hợp với qui trình đào tạo chuyên ngành kế toán Trƣờng Tuy nhiên thời gian biên soạn hạn chế, nguồn tài liệu chƣa thật dồi lần biên soạn nên giáo trình khơng tránh khỏi cịn nhiều
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