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Giáo trình Anh văn chuyên ngành với mục tiêu giúp cho người học phát triển được kiến thức và kỹ năng cần thiết về sử dụng Tiếng Anh chuyên ngành để đọc, hiểu các tài liệu kỹ thuật trong lĩnh vực điện tử công nghiệp cũng như giao tiếp Tiếng Anh chuyên ngành trong môi trường làm việc tại doanh nghiệp.
ỦY BAN NHÂN DÂN TỈNH HÀ TĨNH TRƯỜNG CAO ĐẲNG NGHỀ VIỆT - ĐỨC HÀ TĨNH GIÁO TRÌNH Mơn học: Anh văn chun ngành Nghề: Kế tốn doanh nghiệp Trình độ: Cao đẳng Tài liệu lưu hành nội Năm 2017 MỤC LỤC Tên Trang UNIT 1: WHAT IS ACCOUNTING? I Vocabulary II Reading III Word- study IV Grammar UNIT 2: SAVING BANKS I Vocabulary II Reading III Word- study 11 IV Grammar 12 UNIT 3: TAXATION I Vocabulary 16 II Reading 16 III Word- study 18 IV Grammar 19 UNIT 4: THE BALANCE SHEET I Vocabulary 22 II Reading 23 III Word- study 24 IV Grammar 25 UNIT 5: THE ACCOUNTING DEPARTMENT I Vocabulary 30 II Reading 32 III Word- study 35 IV Grammar 35 TÀI LIỆU THAM KHẢO UNIT 1: WHAT IS ACCOUNTING? I Vocabulary - accounting - works as an accountant (nghề kế tốn, cơng việc kế tốn) - finacial accounting - Kế tốn tài - management accounting = managerial accounting (kế toán quản trị) management accounting applies to the decision need of managers, as oppose to the decision need of investors and creditors - tax accounting - kế toán thuế - obligation - constraining power of a law, duty, contract, etc….(.trách nhiệm, nghĩa vụ pháp lý) - entity - things’ existence in itself (sự tồn vật) - community - a group of people living in the same local or having same religion (cộng đồng) - economic community - cộng đồng kinh tế - tax return - giấy khai thuế Statements of any capital gains, inheritances,…etc are also required in the return - tax burden - amount of tax suffered by an individual or organisation (gánh nặng thuế khóa) - scholorship - award of money (học bổng) - to accomplish - one's aim, a task (hoàn thành tốt) - perspective - (n) viễn cảnh, (adj): có tỉ lệ - to conform - (cause to) fit, suitable with (làm cho phù hợp, thích ứng) - to anticipate - deal with or use before due time (xử lý trước, dùng trước kỳ hạn) II Reading: Some people think of accounting as a highly technical field which is practised only professional accountants Actually, nearly everyone practises "accounting" in one form or another on an almost daily basis Accounting is simply the means by which we Page measure and describe the results of economic activities Whether you are managing a business, making investments, preparing your income tax return, or just paying your phone bill, you are working with accounting concepts and accounting information Accounting is often called the "language of business" because it is so widely used in describing all types of business activities Every investor, the manager, and business decision maker needs a clear understanding of accounting terms and concept if he or she is participate and communicate effectively in the business community But the use of accounting information is not limited to the business world We live in an era of accountability An individual must account for his or her income and must file income tax returns Often an individual must supply personal accounting information in order to qualify for a loan, to obtain a credit card, or to qualify for a college scholarship The federal government, the states, the cities, and the school districts all use accounting information as the basis for controlling their resources and measuring their accomplishments Accounting is just as important to the successful operation of a government, a social program, or a church as it is to a business organization The study of accounting should not be limited to students majoring in accounting or finance Everyone who engages in economic activity - which means everyone - will benefit from understanding the nature, significance, and limitations of accounting information Types of accounting information Just as there are many types of economic decisions, there are many types of accounting information The terms financial accounting, management accounting, and tax accounting often are used in describing the types of accounting information most widely in the business community Financial accounting - general purpose: Information financial accounting refers to information describing the financial resources, obligations, and activities of an economic entity (either an organization or an individual) Accountants use the term financial position to describe an entity's financial resources and obligations at one point in time, and the term results of operations to describe its financial activities during the year Financial accounting infornation is designed primarily to assist investors and creditors in deciding where to place their scarce investment resources Such decisions are important to society, as they determine which companies and industries will receive the financial resource necessary for growth, and which will not Page However, many other decision makers also make use financial accounting information A company's managers and employees constantly need such information in order to run and control daily business operations For example, they need to know the amount of money in the company's bank accounts, the types and quantities of merchandise in the company's warehouse, and the amounts owed to specific creditors Financial accounting information also is used in income tax returns In fact, financial accounting information is often used for so many different purposes that is often called "general - purpose" accounting information Management accounting: management accounting involves the development and interpretation of accounting information intended specifically to aid management in running the business Managers use this information in setting the company's overall goals, evaluating the performance of departments and individuals, deciding whether to introduce a new line of products and in making virtually all types of managerial decisions Such "management accounting" information is financial in nature, but has been organized in a manner relating directly to the decision at hand However, management accounting information often includes evaluations of "nonfinancial" factors, such as political and environmental considerations, product quality, customer satisfaction, and work productivity Tax accounting: The preparation of income tax returns is a specialised field within accounting To a great extent, tax returns are based upon management accounting information However, the information often adjusted or reorganized to conform with income tax reporting requirements The most challenging aspect of tax accounting is not the preparation of an income tax return, but tax planning Tax planning means anticipating the tax effects of business transactions and structuring these transactions in a manner that will minimize the income tax burden Comprehension/ interpretation What is accounting? What are the types of accounting information? Page What does Financial Accounting refer to? What does Management Accounting involve in? What is Tax Accounting? III Word- study Complete the gaps with one of the words from this box dumping, competitive, employment, quotas, competition, employ, unemployment People are worried about the rise in The new factory has provided opportunities of for loacal people Government limit the import of luxury cars to just 200 each year We can't compete with their prices, they must be their goods to put us out of business Our prices are no longer , we have to cut costs somehow IV Grammar must, have to, don't have to We use must and have to to express obligation or necessity * Have to - To talk about duties or responsibilities Eg: I have to check the mail in the morning and welcome visitors to the office - to indicate an absence of obligation or necessity Page Eg: I don't have to pay the invoice until next month - behaves a full verb Eg: He has to stay late today * Must - for order we give to ourselves Eg: We must pay these bills straight away - for strong commendations Eg: You must get the new model, it's so much faster Remember: there is no past or future from of Must, so use have to Eg: He must send it He had to send it He will send it - to prohibit something Eg: You mustn't interupt her while she's on the phone Practice: Complete these sentences with must or have to (in its correct form) I'm sorry I couldn't come yesterday I work late Tom may go away next week The government really something about unemployment I write to Ann I haven't written to her for ages You forget what I told you It's very important I wear a suit to work but I usually I don't want anyone to know You tell anyone what I said Page UNIT 2: SAVING BANKS I Vocabulary Vocabulary - manager - person who directs or conducts the operations of a bank (người quản lý ngân hàng) - paycheck - check for salary given by an employer to someone for him (chi phiếu trả lương) - window - the place where bank customers come to give money to or get money from a teller (nơi rút, nhận tiền) - to deposit - to put money into bank (gửi tiền vào ngân hàng) - to withdraw - to take money out of the bank (rút tiền khỏi ngân hàng) - a deposit - money that a customer puts into the bank (tiền gửi) - a withdrawal - money that a customer takes out of the bank (tiền rút về) - a depositor - a customer of a bank who has an account there (người có tài khoản) - a slip - a bank form used to order a deposite or withdrawal when filled out by the customer (phiếu chứng từ, biên lai) - teller - the person who receives and give out money in a bank (thủ quỹ ngân hàng, nhân viên giao dịch) - to endorse - to write one’s name on the back of a check in order to cash or deposit it (ký hậu vào hối phiếu, chi phiếu) - passbook - A small book that records a depositor’s account It shows her deposit, withdrawals and interest payment by the bank (sổ tiết kiệm) - account - a statement or record of money that the bank owns a depositor A record of a depositor’s deposits and withdrawals (tài khoản) - a savings - money left in the bank that draws interest (tài khoản tiết kiệm) account - a joint account - an account shared by two (or more) depositors (tài khoản liên hợp) Page - a term - an account in which the depositor agrees not to withdraw his deposit account money for a period of time (tài khoản tiền gửi định kỳ) - to open an account - to begin depositing one’s money in a bank (mở tài khoản) - to close an account - to withdraw all of one’s money from the bank (khóa sổ tài khoản, đình giao dịch) - interest - payment by the bank for the use of a depositor’s money (tiền lãi) - party - one of the people interested in a contract; one of the depositors in a joint account (bên ký hợp đồng) - delay - slowness, lateness (trả chậm) Extension - to fill out - to write necessary information (viết thông tin cần thiết) If you want to deposit money you have to fill out a deposit slip If want to withdraw money you have to fill out a withdrawal slip - to sign - to write one’s name (ghi, ký tên) Please sign on the last line of the slip - signature - a person’s name written by himself (chữ ký) The bank requests the depositor’s signature for all withdrawals - rate - amount or percentage (tỷ suất) “What is current rate of interest on savings accounts?” “The bank pays 5,5 % interest a year Term - deposit accounts pay higher interests rates than regular savings accounts - computer - An electronic machine that does difficult mathematical operations and that has a memory (máy vi tính) Modern banking depends on computer to perform (=to do) complex operation - to accommodate - to take care of, attend to, help (làm cho thích hợp, dung nạp) There was a delay in accommodating the customers because the computers broke down Page - assets - everything that a company or bank owns and that has value (=worth) (tài sản) - current assets - assets that can be turned readily into cash (tài sản lưu động) - fixed assets - land, building, equipment (tài sản cố định) The assets of our bank are over $ 10,500,000 - liabilities - money owed by a company or bank (tài sản nợ, nợ) - balance sheet - a statement of a company’s assets and liabilities (bảng cân đối kế toán, tài sản) - to own - to have to pay money (thiếu nợ) - solvent - being able to pay all money that you own (có khả trả nợ) Since his firm’s assets equal the liabilities, his firm is solvent Vocabulary practice: Multiple choices Choose the best answer An account that two or more people hold is a a joint account b term - deposit account c saving account In order to withdraw money the bank requires your a depositor b interest c signature The bank records all transactions of an account in the customer’s a withdrawal slip b assets c passbook Many banks work with so many different customers and accounts that need to record all transactions a deposit slips b computers c parties You have to your check in order to cash it a withdraw b endorse c accommodate II Reading: THE BANK MANAGER SPEAKS My name is Jane Carson and I’m the manager of a savings bank in Portland, Oregon My bank is open everyday from 8:30 in the morning until 4:00 in the afternoon On Fridays the bank remains open until 6:00 in the evening Page $5m five million dollars Note how we say years: 1987 nineteen eighty-seven; 2003 two thousand and three 2030 two thousand and thirty (or twenty thirty) Choose the best way to say in these numbers and equations (Sometimes more than one way is possible) 23.56 a twenty-three comma fifty-six b twenty-three point fifty-six c twenty-three point five six d two three point five six 10,001 a one thousand and one b ten thousand one c ten thousand and one d one triple oh one £63.30 a sixty-three pound and thirty pence b sixty-three pounds and thirty pence c sixty-three pound and thirteen pence d sixty-three pound thirty €45,638 a forty-five thounsand, six hundred and thirty-eight euro b forty-five thounsand, six hundred and eighty-three euro c forty-five thounsand, six hundred and three eight euro d forty-five, sixty-three eight euro 5,400,342 a five hundred thousand, four hundred, three hundred and fourty-two b five million, four hundred thousand, three hundred and twenty-four c five million, four hundred thounsand, three hundred and fourty-two d five billion, four hundred thounsand, three hundred and twenty-four Saying equations/formulas Page 26 + plus, and, add a × b = c a times (multiplied by) b equals c - minus, less, subtract ab c total _assets total _ liabilities ÷ divided by a minus b divided by (or over) c total assets divided by total liabilities divided by, over × multiplied by, times = equals, is a Match the numbers with the phrase 1,000,000 a one percent 1,000,000,000 b a thousand 1,000,000,000,000 c a trillion 1% d "nought point oh oh one percent" 0.01% e "nought point oh one percent" 0.01% f "nought point one percent" 0.001% g a billion (often written 1bn) >1 h a million (often written 1m)