Nhằm giúp các bạn có thêm tài liệu ôn tập, củng cố lại kiến thức đã học và rèn luyện kỹ năng làm bài tập, mời các bạn cùng tham khảo Đề thi kết thúc học phần học kì 1 môn Tiếng Anh chuyên ngành Kế toán năm 2020-2021 có đáp án - Trường ĐH Đồng Tháp dưới đây. Hy vọng sẽ giúp các bạn tự tin hơn trong kỳ thi sắp tới.
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TRUONG DAI HOC DONG THAP
DE THI KET THUC HOC PHAN
Hoc phan: Tiéng Anh chuyén nganh Ké toan, ma HP: EC4151 Hoc ky: 01, nam hoc: 2020-2021
Ngành/khối ngành: Kế toán, hình thức thi: Tự luận
Thời gian làm bài: 90 phút
I/ Use liability, liabilities, debt or debts to complete the sentences below (1.4 points) 1 He’Il have paid his
2 Look at the assets and company’s doing
3 Many developing countries are burdened by heavy 335532586851 off by next year
on the balance sheet if you want to know how the 4 We need to look at the long-term before we think about any major new purchases
5 The partnership has limited status 6 Current
7 The company’s in are those which are paid off within a year
. -„.f0 the tune of 10 million
II Use the word from the box to complete the CEO’s note (1.2 points) a net deferred tax asset
operating profit
Taxation expense is calculated by subtracting (8) gives us an estimate, which we use to prepare (10)
We need ít to justifÿ (11) we include in
the taxation expense
an interim fax return
interest expenses liability
‘the P&L If there is any difference between the profit before tax and taxable income, we record it as
(12)
on the balance sheet
III Here are some useful phrases for giving a presentation Match the parts so that they make sense (0.8 points)
14 PL start with answer any questions you
may have more detail
15 Then we’ll look at look at how the general issues
16 Finally we’ ll a short description of you can create successful
international teams
17 If you don’t mind I
would prefer to some of the issues in at the end
TV/ Match these words with their meanings (1 point)
18 liabilities a buying or selling something
19 gearing b an agreement where the owner of something allows
someone else to use it for a specific time for a sum of money 20 lease c the proportion of own capital to borrowed funds when
buying an assets or financing a company
21 contract d an agreement between two or more parties, often written
22.transaction e the opposite of assets
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V/ Look at the accountant’s list of definitions Can you match them to the methods of depreciation (1 point) straight line declining balance sum-of-the-years’-digits unit of production hours of use
28, : The asset is depreciated by a constant amount every year The depreciation expense for each year is calculated by subtracting the salvage value from the acquisition cost, and then dividing the difference by the useful life of the asset
24 : The depreciation is ‘accelerated’ by this method, so that the expense is greater in the first years The salvage value is ignored in the calculation, but the asset will not be depreciated below this value
25 : The expected usage of the asset is taken into account in determining the rate of depreciation
26 : The depreciation expense is calculated by first subtracting the salvage value from the acquisition cost The difference is multiplied by a fractional amount, where the denominator and numerator are based on the addition of the figures in the asset’s useful
life
27 : The expected output of the asset is taken into account in determining the
rate of depreciation
VI/ Use words from each box to make useful word partnerships Then match them to
the definitions below (1.6 points) -
negative hard economic next back outlook item term
middle cut capital investment | plan times conditions markets 28 a place where you can buy and sell debt or equity securities
29 difficult situation
30 a bad view of the future
31 the state of the economy
32 what will be discussed after this
33 a programme for getting money to grow 34 a reduction in something 35 a period between soon and the distant future
VII/ Match 6- 10 (the CEO asks) to a-e (accountant answers) (1 point) 36 How about if we send it in next
week?
37 Could you just go over it again? 38 Who’ handle the presentation?
600 euro per hour
I’m afraid that will be too late
It’s basically income minus expense
H 9 Yes, of course Let me try to explain it › 39 How much is your fee? differently this time
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Fiftyone is a luxury hotel in Davos, Switzerland, but owner Tino
Morosani says the idea came from budget airlines
Morosani wanted to change some old apartments into hotel rooms but there was no space for a reception area
or a dining room Then he thought:
Budget airlines have automated check-in so a hotel can have
automated check-in, too,
The hotel with no staff
Fiftyone is Davos's first “automatic” hotel The entrance looks a bit like a multi-storey car park
There are no staff to greet you You
can’t book a room using the phone or
e-mail You must book online Guests
check in with a computer outside the
front door, When you arrive, you puta confirmation number into the
computer and receive an electronic key, which opens the front door
The hotel has 24 comfortable
rooms and each room has a large bathroom, a balcony and free wi-fi You can buy breakfast from machines:
coffee, apples, bread, orange juice,
cereal bars and so on
You can’t see the staff at Fiftyone but they are there They
clean the rooms every day
and you can phone them if you have a problem
- Read the article and decide if these statements are true or false (1 point) 0 Fiftyone is a hotel True
41 Tino Morosani works for a budget airline 42 Fiftyone doesn’t have a reception desk
43 A concierge helps you with your luggage at Fiftyone
44 — The hotel doesn’t offer any kind of food
45 There are staff at Fiftyone but you don’t usually see them
- Read the article again Then choose the best option — a, b or e — to complete the sentences (1 point)
0 According to the article, Tino Morosani owns _ Fiftyone a) often stays at
b is worried about the success of
46 Tino Morosani took the idea for
a) reservations b) check-in
47 Inthe past, the Fiftyone building had
a) a car park b) areception desk
48 You can book aroom atFifyone a) on the Internet
b) by writing a letter
c) by visiting the hotel
49 You getyour key a) by mail
b) when you arrive
c) from the cleaning staff 50 Bathrooms are
Trang 4DAP AN DE THI KET THUC HOC PHAN
Hoc phan: Tiéng Anh chuyén nganh Ké toan, ma HP: EC4151 Học kỳ: 01, năm học: 2020-2021 Nganh/khéi ngành: Kế toán
Câu —NộHŨNE _—- — -—-}-ĐiỂN |
1 Use liability, liabilities, debt or debts to complete the sentences below 1.4 | (0.2/correct answer) 1 debts 5 liability 2 liabilities 6 liabilities 3 debt 7 debt 4 liabilities H Use the word from the box to complete the CEO’s note 1.2 8 interest expenses 0.2 9 operating profit 0.2
10 interim tax return 0.2
11 the taxation expense 0.2
12 a net deferred tax asset 0.2
2 13 liability ¬ S 02 —-
II | Here are some useful phrases for giving a presentation Match the parts 0.8 m so that they make sense
14 Pll start with a short description of the general issues 0.2 15 Then we'll look at some of the issues in more detail 0.2 16 Finally we’ll look at how you can create sucessful international teams 0.2 17 If you don’t mind I would prefer to answer any questions you may have 0.2 —jattheend a IV _ | Match these words with their meanings (0.2/correct answer) _ | 1.0 — 18.¢ 21.d 19.¢ 22.a 20.b v Look at the accountant’s list of definitions Can you match them to the 1.0 _methods of depreciation - CS 23 straight line 0.2 24 declining balance 0.2 25 hours of use 0.2 26 sum-of-the-years’-digits 0.2 27 unit of production 0.2
VI | Use words from each box to make useful word partnerships Then 1.6
match them to the definitions below (0.2/correct answer)
28 capital markets 32 next item
29 hard times 33 investment plan
30 negative outlook 34 cut back
31 economic conditions 35 middle term_