GROUPcO Copyright to Trang Huyen 1 ĐỀ 1 I Choose the best option for each question 1 Government placed restrictions on trade between nations are A Subsidies B Tariff C Quota D Trade barrier 2 The prac.
1 GROUPcO ĐỀ I Choose the best option for each question: Government-placed restrictions on trade between nations are ………… A Subsidies B Tariff C Quota D Trade barrier The practice of selling foreign imports in the domestic economy at prices lower than the actual cost of production is called ………… A Dumping B Competing C Challenging D Restricting The price of imported good is added with ………… A Tariff B Taxes C Quotas D Non-tariffs ………… is a good period for sellers, when prices are rising quickly A Price boom B Price cut C Price hike D Price leader ………… is contributed by shareholders who put up money and hold shares in the company A Capital B Share capital C Loan capital D Leverage ……… calculates how much tax an individual or a company should pay – or trying to reduce this figure A Financial accounting B Auditing C Tax accounting D Management accounting ………… is one of the major financial statements used by accountants and business owners A The income statement B The ledger C The journal D The accounting balance sheet ………… reviews accounting and financial transactions to determine if commitments, authorization, receipt, and disbursement of funds are properly and accurately recorded and reported A Operational audit B Financial audit C Compliance audit D Information systems audit ………… is a statistical record of all the economic transactions between residents of the reporting country and residents of the rest of the world during a given time period A The balance of trade B Barter or counter-trade C Merchandise trade D The balance of payments 10 Most good systems will provide accounting controls against errors, as well as a division of duties to reduce the possibility of ………… A Appropriations B Misappropriation C Disappropriations D Misappropriations Copyright to Trang Huyen GROUPcO II Read the following passage and mark the letter A, B, C, or D on your answer sheet to indicate the correct answer to each of the questions: The World Trade Organization (WTO) has 150 member countries They are looking to improve trade Trade means the buying and selling goods The WTO provides a place where these countries can talk about what they need The goal of the WTO is to make trade grow by removing legal barriers between countries The WTO helps trade in several ways First, it asks countries to treat each other equally They should not give special trade deals to one country and not to another Also, these countries should not try to stop foreign products from any one country The idea is that goods and services should be able to cross borders easily A second way to improve trade is to lower tariffs These are special taxes for things bought and sold A third way to strengthen trade is to make sure that the rules will stay the same In order for people to invest their money, they need to feel secure for the future A fourth way is to allow greater competitions between countries The central belief is that competitions make for a stronger economy The last way to improve trade is to help countries that are poor The need help coming up to the level of modem countries They can be helped by allowing them extra time to get their systems in order They can be given priority in making deals with other countries Free and easy trade is the WTO’s goal It supports rich countries and helps poor ones get ahead It is one way of improving the lives of more people in the world It asks countries to make laws that help this process Every year, more countries apply to be in the WTO They see membership as a good thing According to the passage, all of the following are true EXCEPT A WTO wants to make trade better B Trade means the buying and selling of goods C Poor countries are not given priority D The WTO wants to improve trade by lowering taxes It can be inferred from the passage that_ A Few countries want to become a member of the WTO B The WTO is a multi-national organization C The WTO helps remove political barriers between countries D The WTO’s goal is to trade with other organizations Copyright to Trang Huyen GROUPcO The word “barriers” in paragraph is closest in meaning to _ A Borders B Bans C Documents D Obstacles The word “tariffs” in paragraph is closest in meaning to A Expenses B Incomes C Goods D Taxes Which of the following does NOT support the idea that the WTO provides a way for countries to improve trade? A Countries should allow goods and services to cross borders easily B Countries should be fair to one another and help poor members C Countries should allow time to raise taxes D Countries should lower tariffs and make investors feel secure III Make up sentences Corporate finance/ be/ broad term/ use/ collectively identify/ various financial dealings/undertaken/ corporations Corporate finance is a broad term that is used to collectively identify from various ➔ financiaal dealings undertaken by corporations They/will/usually/secure/debt/fixed assets/business/and/of course/ interest/ must/pay/usually/link/bank rate ➔ They will usually Marketing concept/ have to/ understand/ throughout/ company./ production department/ as much /in/marketing department itself ➔ Principal/functions/financial/management/provide/correct/amount/working capital/ right/time/right/place/realize/ greatest/return/invertment functions of financial management are to provide the correct amount of ➔ Principal working capital at the right time and in the right place to realize the greatest return on investment Price/still/remain/one/ the most/ important/ elements/ determine/ company/ market share/ profitablility Price still remains one of the most important elements determining the company ➔ market share and profitability Copyright to Trang Huyen GROUPcO IV Answer the questions: What are three common financial statements? They are the balance sheet, the income statements and the statement of cash flows What internal auditors do? They continously review operating procedures and finacial records, report to management on the current state of the company’s fiscal affairs Beside, they also make suggestions to management for improvements in the standard operating procedures, check the accounting records in the regard to completeness and accuracy In addition, they making sure that irregularities are corrected and seek to ensure that the various departments of the company follows the policies and proccedures established by management E A G C F I K B H V Match the terms with the definition: A A situation in which the value of goods a country Venture capital imports is greaer than the value of goods it exports B The actions of government to help its country’s trade or Trade deficit industry by imposing tax on goods bought from other countries Financial C Selling on a foreign market at a price below the cost of Acounting production D.A mathematical relation between one quantity and Dumping another E Money that is invested or is available for investment in a Exchange rate new company, especially one that invloves risk F The ratio at which a unit of the currency of one country Cost accouting can be exchanged for that of another country G A type of accounting that deals with providing financial Deviation reports about a company’s profits, debts, cash flow so that investors, banks can measure the company’s performance H.A limit on the amounts of goods which can be imported Protectionism or exported or limitation on the quantity I The process in which all the costs of a business activity or Quota production process are examined in order to help managers decide how to make profits or save money Copyright to Trang Huyen D GROUPcO 10.Ratio K.The act of moving away form what is normail or acceptable, a difference from what is excepted or acceptable VI Translate into Vietnamese: One of the core functions of responsible corporate finance is to make wise use of the financial resources available to the company -> Mt nhng chc nng ca trách nhim ca TCDN s dng thông minh ngun lc tài sn có cho cơng ty A financial leverage ratio provides information on the degree of a company’s fixed financing obligations and ability to satisfy these financing obligations H s òn by tài cung cp thơng tin v mc ngha v n tài c nh kh nng áp ng ngha v tài -> A business should use as many internal controls as are consistent with efficent operation -> VII Translate into English: Kiểm toán chức kế toán mà liên quan đến việc xem xét đánh giá lại báo cáo tài Auditting is a one of accounting function that involves the review and evaluation of financial -> statements Thơng tin kế tốn tài sử dụng với nhiều mục đích khác mà thường gọi “ mục đích chung” thơng tin kế toán Financial accounting information is used for so many different purpose that is often called "general -> purpose" of accounting information Trợ cấp công cụ khác rào cản thương mại phổ biến, thường thiết lập để bảo vệ ngành công nghiệp nước -> Copyright to Trang Huyen GROUPcO KEY I Choose the best option for each question: D A B A B C D B D 10 D II Read the following passage and mark the letter A, B, C, or D on your answer sheet to indicate the correct answer to each of the questions: C B 3.D 4.D C III Make up sentences: Corporate finance is a broad term that is used to collectively identify the various financial dealings undertaken by a corporation They will usually secure their debt over the fixed assets of the business and of course,intersest must be paid, usually linked to bank base rate The marketing concept has to understood throughout the company, in the production department as much in the marketing department itself One of the functions of financial management is to provide the correct amount of working capital at the right time and in the right place to realize the greatest return on investment Price still remains one of the most important elements determining company market share and profitability IV Answer the questions: 1.What are three common financial statements? - Three common financial statements are the balance sheet, the income statement and the statement of changes in financial position (the cash flow statement) + The balance sheet shows the company’s financial situation on a particular date It lists the company’s assets, its liabilities and shareholder’s funds + The income statement show earnings and expenditures It usually gives figures for total sales or tunover and cost and overhead + The cash slow statements show the flow cash in and out of the business between balance sheet date Copyright to Trang Huyen GROUPcO What internal auditors do? - They: + continously review operating procedures and finacial records + report to management on the current state of the company’s fiscal affairs + also make suggestions to management for improvements in the standard operating procedures + check the accounting records in the regard to completeness and accuracy + making sure that irregularities are corrected + seek to ensure that the various departments of the company follows the policies and proccedures established by management V Match the terms with the definition: 1.E 2.A 3.G 4.C 5.F 6.I 7.K 8.B 9.H 10.D VI Translate into Vietnamese: Một chức trách nhiệm tài doanh nghiệp để sử dụng cách khôn khéo nguồn lực tài có sẵn cơng ty Hệ số địn bẩy tài cung cấp thơng tin mức độ nghĩa vụ nợ tài cố định doanh nghiệp khả đáp ứng nghĩa vụ Một doanh nghiệp hệ thống kiểm soát nội phù hợp với hoạt động có hiệu VII Translate into English: Auditing is an accounting function that involves the review and evaluation of financial records Financial accounting information also is used for so many different purposes that is often is called “ general purpose “ accounting information Subsidies are another of the common trade barriers , and are often placed to protect domestic industries Copyright to Trang Huyen GROUPcO ĐỀ I Choose the best answer: All nation use some kinds of trade barriers for their own……… A Interest B Purposes C Benefits D Profits 2…… is an accounting function that involves the review and evaluation of finacial records A Auditing B Auditor C Audit D Internal audit 3…… are used to prevent the import or export of anything with another country A Subsidies B Tariff C Quotas D Embargoes Bookkeeping is a process of detailed ……… of all the financial transactions of a business A Dicusses B Recording C Transferring D Accounting All information contained in this report is………… and remains the property of the company A Evaluation B Confidential C Receivable D Benefit Consumers will get ……….of 8% off phone bills from May A Price cut B Price controls C Price tag D Price war 7…… in a marketing mix includes such factors as distribution channels, locations of points of sale, transport, inventory size, ect A Product B Price C Place D Promotion A tariff increases the price of the item, raise ……….for the government and controls consumption through market force A Quota B Absolute advantage C Climate D Revenue The practice of selling foreign imports in the domestic economy at priceslower than the actual cost of production is called……… A Dumping B Competing C Challenging D Restricting 10 What is the mean “sum of money owed to customers for goods or services purchased on credit”? A Accounts receivable B Liabilities C Turnover D Accounts payable Copyright to Trang Huyen GROUPcO II Read the paragraph and choose the best answer: The foreign exchange market is the market in which participant are able to buy, sell, exchange and speculate on currencies Foreign exchange markets are made up of banks, commercial companies, central banks investment management firms, hedge funds, and retail forex brokers and investors The forex market is considered the largest financial market in the world The foreign exchange market-also called forex, FX, or currency market- trades currencies Aside from providing a floor for the buying selling, exchanging and speculation of currencies, the forex market also enables currency conversion for international trade and investments The forex market has unique characteristics and properties that make it an attractive market for investors who want to optimize their profits The forex market has enticed retail currency traders from all over the world because of its benefits One of the benefits of trading currencies is it massive trading volume, which covers the largest asset class globally This means that currency traders are provided with high liquidity In the forex market, as one major forex market closes, one in another part of the world opens Unlike stocks, the forex market operates 24 hours daily except on weekends Traders find this as one of the most compelling reasons to choose forex, since it provides convenient opportunities for those who are in school or work during regular work days and hours What is the foreign exchange market? A The foreign exchange market is the market in which participants are able to buy, sell, exchange and speculate on currencies B The foreign exchange market is a global decentralized market C A&B D The foreign exchange market is not over-the-counter market What the participants in the foreign exchange market include? A Banks and commercial companies B Central bank, retail forex brokers and investors C Investment management firms and hedge funds D All of the above Copyright to Trang Huyen 10 GROUPcO III A B C D When does the foreign exchange market operates? 24 hours daily hours daily The last day of the month 24 hours daily except on weekends A B C D According to you, where is the largest foreign exchange market? New York London Paris Shanghai A B C D What are the benefits of foreign exchange market? Increasing Fast transaction Participants always make a profit A&C Make up complete sentences using the words or phrases given Accounts/ use/ describe/ finance/ position/ entity’s financial resources and obligations/ one point in time ………………………………………………………………………………… ………………………………………………………………………………… Price / still/ remain/ one/ of/ important/ element/ determine/ company/ market share/ profitability ………………………………………………………………………………… ………………………………………………………………………………… Small companies / price/ often / set/ top management / rather/ marketing / sales department ………………………………………………………………………….……… ………………………………………………………………………………… Copyright to Trang Huyen 47 GROUPcO What are the main purpose of accounting? What accountants need to to provide relevant financial information? What auditors need to when auditing accounting data? In what aspects auditors distinguish from accountants? III Make up complete sentences using the words or phrases given (1 points) One/ core functions/ corporate finance/ be/ make wise use/ financial resources/ available/ company One of the core functions of the corporate finance is to make wise use of the financial resources available to the company Trade/ barrier/ be/ any/ number/ government-placed/ restrictions/ trade/ nations Trade barrier is any number of government - placed restrictions trade between nations two/ type/ corporate finance/ be/ fixed/ working capital Two types of corporate finance are fixed and working capital Financial accounting/ refer/ information/ describe/ financial resources/ obligations/ activities/ economic entity accounting refers to information describing detailed financial picture of Financial the business that provide information about financial resources, obligations and ……………………………………………………………………………………… activities of an economic entity Copyright to Trang Huyen 48 GROUPcO Seller/ would/ ask/ higher price/ they/ expect/ receive/, / and/ buyer/ would/ offer/ less/ they/ expect/ pay Seller would ask for a higher price than thay expected to receive and buyer would offer less than thay expected to pay IV Match the words with their definitions (1 points) Grant Mission Debt Financing Popularity Embargo Inventory Guarantee Tax Return Exposure Transfer Borrowing money on credit with a promise to repay the amount borrowed plus interest A promise or an assurance, especially one given in writing, that attests to the quality or durability of a product or service A form that some people must fill in to give information about how much they have earned in a year An order to temporarily stop something, especially trading or giving information An amount of money given, usually by a government or nonprofit organization, to fund certain projects Tax return Embargo Grant financing Debt 5…………… Guarantee V Answer questions (2 points) How can you explain Ps of the marketing mix? What are sources of data are available for financial analysis? Copyright to Trang Huyen 49 GROUPcO VI E-V translation (1.5 points) Through promotion, businesses provide information about products and persuade customers to buy them, so they can gain the greater market share Thông qua xúc tin thng mi, doanh nghip cung cp thông tin v sn phm thuyt phc khách hàng mua chúng, vy h có th t c th phn ln nht Banks make profit from the difference between the interest rates they pay to lenders and those they charge to borrowers Các ngân hàng kim c li nhun t s chênh lch gia lãi sut mà h tr cho ngi vay lãi sut mà h tính cho ngi i vay In small companies, prices are set by top management rather than by the marketing or sales department Trong công ty nh, giá c thit lp bi qun lý cp cao hn bi qun lý phòng marketing hay phòng sales VII V-E translation (1.5 points) Báo cáo tài việc ghi chép cách thức hoạt động tình hình tài doanh nghiệp, cá nhân chủ thể kinh tế khác Financial statements are the formal record about finance activities and Giá yếu tố tổ hợp marketing mà mang lại thu nhập, yếu tố khác đại diện cho chi phí Thuật ngữ thương mại tư đề cập đến việc loại bỏ tất rào cản thương mại , cho phép thương mại hồn tồn tự khơng bị ràng buộc Copyright to Trang Huyen 50 GROUPcO KEYS I Choose the best answers 1-B, 2-D, 3-A, 4-B, 5-C, 6-D, 7-A, 8-B, 9-D, 10-B II Read the text and then answer the following questions: Dịch bài: Những người sử dụng báo cáo tài nhiều người nói chung nhầm lẫn kiểm tốn với kế tốn Kết nhầm lẫn hầu hết kiểm toán thường quan tâm đến thơng tin kế tốn nhiều kiểm tốn viên có chun mơn đáng kể vấn đề kế tốn Sự nhầm lẫn tăng lên cấp " Chứng kế tốn viên cơng chứng” cho nhiều cá nhân thực kiểm toán Kế toán việc ghi chép, phân loại tổng hợp các kiện theo cách hợp lý nhằm mục đích cung cấp thơng tin tài cho việc đưa định Để cung cấp thơng tin liên quan, kế tốn phải có hiểu biết thấu đáo nguyên tắc quy tắc, tạo sở cho việc chuẩn bị thông tin kế tốn Ngồi ra, kế tốn phải phát triển hệ thống để đảm bảo đơn vị kiện kinh tế ghi nhận cách hợp lý, kịp thời với chi phí hợp lý Khi kiểm toán liệu kế toán, kiểm toán viên tập trung vào việc xác định liệu thông tin phản ánh kiện kinh tế xảy kỳ kế tốn hay khơng Bởi tiêu chuẩn kế toán Hoa Kỳ quốc tế cung cấp tiêu chí để đánh giá xem thơng tin kế tốn có ghi chép cách hay khơng, kiểm tốn viên phải tìm hiểu kỹ chuẩn mực kế tốn Ngồi hiểu biết kế tốn, kiểm tốn viên phải có chun mơn việc tích lũy giải thích chứng kiểm tốn Đó chun mơn mà phân biệt kiểm toán viên với kế toán Xác định thủ tục kiểm tốn thích hợp, định số lượng loại mục cần kiểm tra đánh giá kết cho kiểm toán viên Why many people confuse auditing with accounting? The confusion results because most auditing is usually concerned with accounting information, and many auditors have considerable expertise in accounting matters What are the main purpose of accounting? The main purpose of accounting is to provide financial information for decision making What accountants need to to provide relevant financial information? To provide relevant information, accountants must have a thorough understanding of the principles and rules that provide the basis for preparing the accounting information Copyright to Trang Huyen 51 GROUPcO In addition, accountants must develop a system to make sure that the entity’s economic events are properly recorded on a timely basis and at a reasonable cost What auditors need to when auditing accounting data? When auditing accounting data, auditors focus on determining whether recorded information properly reflects the economic events that occurred during the accounting period In what aspects auditors distinguish from accountants? In addition to understanding accounting, the auditor must possess expertise in the accumulation and interpretation of audit evidence Determining the proper audit procedures, deciding the number and types of items to test, and evaluating the results are unique to the auditor III Make up complete sentences using the words or phrases given One of the core functions of responsible corporate finance is to make wise use of the financial resources available to the company Trade barriers are any of a number of government-placed restrictions on trade between nations Two types of corporate finance are fixed and working capital Financial accounting refers to information describing the financial resources, obligations and activities of an economic entity Sellers would ask for a higher price than they expected to receive ,and buyers would offer less than they expected to pay IV Match the words with their definitions Dịch câu: Vay tín chấp với lời hứa hồn trả số tiền vay cộng với lãi suất Một lời hứa đảm bảo, đặc biệt lời hứa đưa văn bản, chứng thực chất lượng độ bền sản phẩm dịch vụ Một biểu mẫu mà số người phải điền vào để cung cấp thông tin số tiền họ kiếm năm Lệnh tạm thời dừng việc đó, đặc biệt giao dịch đưa thông tin Một khoản tiền, thường phủ tổ chức phi lợi nhuận, để tài trợ cho dự án định Debt Financing Guarantee Tax Return Embargo Grant Copyright to Trang Huyen 52 GROUPcO V Answer questions How can you explain Ps of the marketing mix? Ps of the marketing mix are product, place, promotion and price Products include quality, features, style, brand name, size, packaging, services and guarantee Place consists of distribution channels, location or points of sale transport, inventory size Promotion groups together advertising, publicity, sales promotion and personal selling Price includes the basic list price, discounts, the length of the payment period, credit terms, … What are sources of data are available for financial analysis? They are financial statement data, market data, economic data The primary sourcefinancial statement data is the data provided by the company in its annual reports and required disclosures Second source- market data such as the market prices of securities is found in the financial press and the electronic media daily Another source is economic data such as GDP or CPI that is readily available from government and private sources VI E-V translation Nhờ xúc tiến thương mại, doanh nghiệp cung cấp thông tin sản phẩm thuyết phục khách hàng mua sản phẩm Vì mà doanh nghiệp tăng thị phần nhiều Ngân hàng kiếm lời dựa chênh lệch lãi suất trả cho người cho vay lãi suất tính cho người vay Trong công ty nhỏ, giá ban lãnh đạo cao đặt thay phận tiếp thị bán hàng VII V-E translation Financial statements are the formal/ official records of/ on financial performance and positions of an enterprise, individual and other economic entities Price is the only element in the marketing mix that produces revenue, the other elements represent costs The term free trade refers to the removal of all trade barriers, allowing for completely free and unfettered trade Copyright to Trang Huyen 53 GROUPcO ĐỀ I Choose the best answer A,B,C or D …………………is tied up in keeping the business flowing throughout the year A Permanent working capital B Temporary working capital C Owner’s capital D Venture’s capital The higher gearing, ……… exposed the company is in times odd economic difficulty A More B Most C The more D The most ………… a company gain a listing on the Stock Exchange, this will provide the long-term opportunity of raising capital by issuing fresh shares A If B Whether C Had D Should Financial analysis is the section, evaluation, and ………… of financial data, along with other pertinent information, to assist in investment and financial decision-making A Interpretative B Interpretations C Interpretating D Interpretation …………… is a measure of the net benefit, relative to the resources expended A A turnover ratio B A coverage ratio C An activity ratio D A return ratio Auditing is an accounting function ……… involves the review and evaluation of financial records A When B That C What D This Government subsidies allow companies ……… products cheaply A To sell B Sell C Selling D To be sold ………… tax information is important for a company’s successful operation and is relate to financial and management accounting information, it results from a different system and complies with specialized legal requirements that relate to a company’s responsibility to pay an appropriate amount of taxes A Because B In spite of Copyright to Trang Huyen 54 GROUPcO C Despite D Although Profitability ……………… in part by the way in which a company manages its working capital A Is determined B Determine C Have determined D is determining 10 If it is importing more than it exports, it is sending money out of the country and has a balance of…………… A Trade world B Trade surplus C Trade deficit D Trade barries Answer: II Read the passage carefully and choose the best answer A, B, C or D Working capital is the money needed to fund the normal, day-to-day operations of the business It ensures the company have enough cash to pay the debts and expenses as they fall due, particularly during start-up period of the company Very few new businesses are profitable as soon as they open their doors It takes time to reach the breakeven point and start making a profit The working capital cycle measures the time between paying for goods supplied and the final receipt of cash to the company from their sale It is desirable to keep the cycle as short as possible as it increases the effectiveness of working capital The working capital cycle is made up of four core components: cash (funds available), creditors (accounts payable), inventory (stock on hand), debtors (accounts payable) The right level of working capital depends on the industry and the particular circumstances of the business It is important for the company to work out the right level of working capital they will need If the working capital is too high, the business will have surplus funds which are not earning a return Conversely, if the working capital is too low, it may indicate that your business is facing financial difficulties The key to successful working capital management is to be in control of each step in the cycle If you can quickly convert your trading operations into available Copyright to Trang Huyen 55 GROUPcO cash, you will be increasing the liquidity in your business and will be less reliant on cash from customers, extended terms from suppliers, overdrafts, and loans What is working capital needed to? A B C D A B C D Pay day-to-day expenditures of the company such as rents, salaries, fees, To pay for large amount of abnormal expenses of the company To buy non-current assets such as plants, machines, equipments,… To reinvest for the prosperity of the business What does the phrase “breakevent point” in the last sentence of the first paragraph mean? The point at which the business makes a large loss The point at which income and expenses of the business are exactly equal The point at which the business is not able to cover all the operational expenses The point at which the business goes bankrupt How many important issues are there that working capitamanagement is concerned about? A Three B Five C Six D Four The cash flow cycle of the company depends only on the length of payment period? A True B False In order to decide a suitable amount of working capital, what are the aspects that company has to consider? A The field in which the company is operating B The situation of the company C The need of acquiring new fixed assets of the company D A and B Copyright to Trang Huyen 56 GROUPcO III Rewrite the sentences using the words given 1.One/core/function/corporate finance/be/make wise used financial resources/available/company ……………………………………………………………………………………………… …………………………………………………………………… 2.Company/can/raise/finance/various/sources/isued shares debentures/loans/advances ……………………………………………………………………………………………… …………………………………………………………………… 3.Venture capital/ be ussually/ provide/venture firrms/ interest/finance/high-growth companies ……………………………………………………………………………………………… …………………………………………………………………… 4.Price/be/omly/element/marketing mix/produce/revennue/,/other/element/represent/costs ……………………………………………………………………………………………… ………………………………………………… 5.A compoment percentage/ be/ ratio/ compoment / an item/ item ……………………………………………………………………………………………… ………………………………………………… IV Answer two questions: What are financial statements used for? How profits are usually split? Copyright to Trang Huyen 57 GROUPcO V Match the terms with the definitions 1.Product concept A.The money that a company receives from supplying goads or services 2.Protectionism B Government efforts to limit price increases 3.Price controls C.Collecting,analyzing and reporrting data relevant to a specific marketing situation ( such a proposed new product ) 4.Market research D.An ideal for a new product , which is tested with target consumer before the actual product is developed 5.Income E Trade restrictions to benefits domestic prodcers VI Translate English- Vietnamese Financial analysis is the selection, evaluation, and interpretation of financial data, along with other pertinent information, to assist in investment and financial decision-making ………………………………………………………………………………………………… ……………………………………………………………………… …………………………………………………………………………………… Source of funds include trading profits, depreciation provisions, sales of assets, borrowing, and the issuing of shares ………………………………………………………………………………………………… ……………………………………………………………………… …………………………………………………………………………………… Net sales are the total sales during the time period being analyzed minus any allowances for return and trade discounts ………………………………………………………………………………………………… ………………………………………………………………………………………………… ………………………………………………………………………………………………… Copyright to Trang Huyen 58 GROUPcO VI Translate Vietnamese – English: Báo cáo hàng năm bao gồm: Báo cáo kết hoạt động kinh doanh, bảng cân đối kế toán báo cáo lưu chuyển tiền tệ thích cho báo cáo ………………………………………………………………………………………………… ………………………………………………………………………………………………… ………………………………………………………………………………………………… Bán phá giá bán thị trường nước với giá thấp giá thành sản xuất ………………………………………………………………………………………………… ………………………………………………………………………………………………… ………………………………………………………………………………………………… Địn bẩy tài mối quan hệ nguồn vốn chủ sở hữu đầu tư Doanh nghiệp với nợ dài hạn ………………………………………………………………………………………………… ………………………………………………………………………………………………… ………………………………………………………………………………………………… Copyright to Trang Huyen 59 GROUPcO KEYS I 1.A 2.C 3.D 4.D 5.D 6.B 7.A 8.D 9.A 10.C II 1.A 2.B 3.D 4.B 5.D III One of the core functions of corporate finance is making wise use of financial resources avaiable to the company A company can raise finance from various sources such as, ssuing shares debentures and taking loans and advances 3.Venture capital is ussually provided by venture firms interested in financing highgrowth companies 4.Price is the only element in the marketing mix that produce revenue, the other elements represent costs 5.A compoment percentage is the ratio of a component of an item to the item IV Financial statement are used as a basis for business decisions such as allocation of financial resources, development of new product, and expansion of operations ; they also used for determining income taxes liabilities Part of the profit goes to the government in taxation, part is usually distributed to shareholders as dividend, and part is retained by the company V 1.D 2.E 3.B Copyright to Trang Huyen 4.C 5.A 60 GROUPcO VI Phân tích tài việc lựa chọn , đánh giá thuyết minh liệu tài chính, thơng tin thích hợp khác để hỗ trợ đầu tư đưa định tài Nguồn quỹ bao gồm lợi nhuận kinh doanh, dự phòng giảm giá, doanh thu lý TSCĐ, vay nợ phát hành cổ phiếu Doanh thu tổng doanh thu khoảng thời gian trừ khoản giảm giá hàng bán chiết khấu thương mại VII The annual report comprises the income statement, the balance sheet, and the statement of cash flows, as well as footnotes to the statements Dumping is selling on a foreign market at a price below the cost of produntion Gearing is the relationship between equity capital invested in the business and long term debt Copyright to Trang Huyen 61 GROUPcO Copyright to Trang Huyen ... price IV Match the words with their definitions: 1.I 2. M 3.Q 4.A 5.B 6.C 7.E 8.J 9.L 10.U 11.T 12. N 13.F 14.V 15.O 16.D 17.H 18.G 19.S 20 .K 21 .R 22 .P V Answer the questions One of the core functions... credit-worthiness of borrowers, among other things Phân tích tài có th c s dng ni b ánh giá nh hiu sut ca nhân viên, s hiu qu hot ng, sách tín dng bên ngồi ánh giá... giảm thi? ??u chi trả tiền mặt Có loại VLĐ VLĐ thường xuyên VLĐ không thường xuyên VLĐ thường xuyên nghiêm ngặt việc trì dịng chảy kinh doanh suốt năm Trong VLĐ không thường xuyên cần hạch toán theo