giáo trình tiếng anh kinh tế ngành kế toán cao đẳng trường cao đẳng xây dựng số 1

Mục tiêu môn học: - Về kiến thức: + Trang bị cho sinh viên vốn từ vựng Tiếng Anh liên quan đến chuyên ngành Kinh tế như nhóm từ về nghiệp vụ kế toán, các chỉ số tài chính, các loại hình

Ban hành kèm theo Quyết định số: 368ĐT/QĐ- CĐXD1 ngày 10 tháng 8 năm 2021

của Hiệu trưởng trường CĐXD số 1

Hà Nội, năm 2021

TUYÊN BỐ BẢN QUYỀN

Tài liệu này thuộc loại sách giáo trình nên các nguồn thông tin có thể được phép dùng nguyên bản hoặc trích dùng cho các mục đích về đào tạo và tham khảo

Mọi mục đích khác mang tính lệch lạc hoặc sử dụng với mục đích kinh doanh thiếu lành mạnh sẽ bị nghiêm cấm

CHƯƠNG TRÌNH MÔN HỌC

(Kèm theo Thông tư số 03/2017/TT-BLĐTBXH ngày 01/03/2017 của Bộ trưởng Bộ

Lao động – Thương binh và Xã hội)

Tên môn học: Anh văn Kinh tế

Mã môn học: 040310

Thời gian thực hiện môn học: 45 giờ (Lý thuyết: 15 giờ; thực hành trên lớp: 26giờ;

kiểm tra: 4 giờ)

I Vị trí, tính chất của môn học:

- Vị trí: môn học được phân bố vào giữa khoá học, sau khi học sinh đã học các môn nguyên lý kế toán và các môn kinh tế cơ bản

- Tính chất: là môn học chung của khối ngành kinh tế, bắt buộc

II Mục tiêu môn học:

- Về kiến thức:

+ Trang bị cho sinh viên vốn từ vựng Tiếng Anh liên quan đến chuyên ngành Kinh tế như nhóm từ về nghiệp vụ kế toán, các chỉ số tài chính, các loại hình đầu tư, các chỉ số đánh giá nền kinh tế…

- Về kỹ năng:

+ Kỹ năng nghe: Có thể hiểu được những thông tin hiện thực đơn giản được diễn đạt rõ ràng bằng giọng chuẩn về các chủ đề liên quan tới báo cáo tài chính, chỉ

số tài chính, các loại hình đầu tư và các chỉ số nền kinh tế

+ Kỹ năng nói: phát âm đúng, vận dụng lượng từ vựng đã học để mô tả và trao đổi một cách đơn giản những thông tin liên quan tới báo cáo tài chính, chỉ số tài chính, các loại hình đầu tư và các chỉ số nền kinh tế

+ Kỹ năng đọc: đọc và nắm bắt được nội dung của bài đọc có thông tin rõ ràng với độ dài khoảng 100 - 150 từ liên quan tới báo cáo tài chính, chỉ số tài chính, các loại hình đầu tư và các chỉ số nền kinh tế

+ Kỹ năng viết: Có thể viết những ghi chú ngắn, sử dụng biểu mẫu về những vấn

đề liên quan tới báo cáo tài chính, chỉ số tài chính, các loại hình đầu tư và các chỉ số nền kinh tế

III Nội dung môn học:

1 Nội dung tổng quát và phân bổ thời gian:

STT Tên chương, mục Tổng số Lý thuyết Thực hành Kiểm tra Thời gian (giờ)

Construction Technical College No 1 Foreign Language Centre – Business English Division

Hanoi, April 2013

ACKNOWLEDGEMENTS

This edition of English for Accounting is written for the internal use purpose of the

Construction Technical College No1 The book is designed for students fielded in accounting, banking and business administration from vocational education or company employees training at work

Written by industry practitioners, the book combines a strong grammar syllabus along with specialist vocabulary and skills that learners need for the success in their chosen field

Contributing to the completion of the book, we would like to express our great thanks to

Frendo, Evan & Mahoney, Sean – authors of English for Accounting (2007) and Richey, Rosemary – writer of English for Banking and Finance (2011), where the course book is

mainly extracted and compiled from

Editted by Lien, Nguyen Thuy - Business English Devision

Michael & Sally’s conversation

Negotiating: dealing with your problems What do accountants do?

What makes a good accountant?

2

Financial

statements

(p.9)

Comparison phrases Balance sheet items

The role of financial statements

Professionals talk about financial statements

Making arrangements Saying numbers in

Stop and check 1 (p.19)

3 Financial

ratios (p.23)

Passive voice

Types of financial ratios Financial analysis

and its importance

Explaining ratio analysis

Talking on the phone

Saying formulas/equations

Making a presentation Investment factors

Economy headlines Venezuela –

Economic report In an interview Trends and numbers

Stop and check 2 (p.49) References

Audio Script

Starter

PREVIEW

Read part of a questionnaire Tick () for your answers

CAREER IN ACCOUNTANCY

Language Negative Prefixes

Vocabulary

Jobs in Accountancy What do accountants do?

What makes a good accountant?

Reading IAFP: your passport to the future

Listening Michael & Sally’s conversation

Speaking Negotiating: dealing with your problems

external auditor budget analyst

bookkeeper tax adviser

financial controller

What do accountants do?

1 Match the accountancy jobs in the box with the descriptions 1-5

a This person keeps a record of the financial transactions of a company They enter the transactions into ledgers

b This person develops and manages a company’s financial plans They set a budget and keep control of the company’s expenses

c This person checks the financial statements prepared by a company’s accountants They are not an employee of the company

d This person manages the day-to-day financial activities of a company They monitor the performance of each department, check and analyse the accounts, manage the cash flow and report to management on the state of the company’s finances _

e This person specializes in tax regulations They prepare corporate and personal income tax returns They also advise clients on how to reduce the amount of money they pay in taxes

2 Which of these things do you think accountants do?

a) Provide a record of a company’s assets, debts and investments

b) Produce reports showing the financial position, cash flow and profitability of

an organization

c) Help the management of a company run their business efficiently

d) Help investors decide if shares in a company will be a good investment

3 Bob and Callum meet at the gym Listen to the dialogue Are these

sentences true (T) or false (F)?

c Callum is going to work abroad (T/F)

Jobs in accountancy

4

Opposite meanings of adjectives

un- interested-uninterested; 1 _-unreliable; 2 -unambitious dis- honest-dishonest; organised _ 3

im- mature – immature; patient -4

in- competent- incompetent; 5 - inefficient; capable – 6

ir- regular-irregular; responsible-7

What makes a good accountant?

Negative prefixes

A prefix is a group of letters that we add to the beginning

of a word to form a new word

We can make some adjectives negative by adding the

prefixes un-, in-, im-, ir-, dis- and il-

reliable  unreliable competent  incompetent polite  impolite

regular  irregular honest  dishonest legal  illegal

4 Look at the adjectives in the box Which do we use to describe people?

Which do we use to describe jobs? Which can we use for both?

ambitious capable efficient hardworking organised patient reliable responsible stressful well-informed meticulous

a Someone who works hard is _

b Someone who pays great attention to detail is

c Someone who knows the latest information is

d Someone you can trust to do a job well and on time is

GRAMMAR SPOT

READING

f Someone who gets things done quickly and correctly is

g Someone who wants to get to the top of their profession is _

h Someone who is good at planning is

5 Read the text again Which of these statements about accountancy are

mentioned? Tick () or cross ()

IAFP – Your passport to the future

All organisations around the world, large or small, need someone who can understand and manage their finances So

a career as an accountant will give you excellent job prospects With the right qualifications, you can work in many different countries Qualified accountants are always

in demand from Australia to Azerbaijan The question is not

Where can I go? But Where do I want to go?

Whatever your career goals, you need to think seriously about a professional accountancy qualification There are many to choose from – and the choice you make now will affect your career options in the future A good qualification is your passport to a variety of career opportunities

We offer first-class qualifications to ambitious, capable, and hardworking people who are looking for a rewarding career in accountancy, finance and management Our qualifications are respected worldwide by employers, governments and the accountancy profession itself

Notes: IAFP = International Association of Financial Planning: Hiệp hội quốc tế về hoạch định tài chính

a  Qualified accountants can work abroad

b  There are always job vacancies for accountants

c  All businesses need accountants to understand and manage their finances

d  Accountants usually earn a lot of money

e  There are many different accountancy qualifications that people can get

6 Michael Rogers, a certified accountant from the US is meeting Paul Martens, the Financial Director of a company in Belgium Listen to Michael’s conversation with Mr Martens’ secretary- Sally and choose the best answer for the following questions

a What is Mr Martens doing when Michael comes?

A He is in a meeting B He is drinking coffee C He is on the phone

b What kind of drinks is offered to Michael?

A milk with sugar B coffee C milk no sugar

c Who do NOT work in the open plan area?

A trainee accountants B bookkeepers C managers

d Who use the office in the corner of the open plan area?

A tax accountants B back office managers C treasurers

e Which room is at the end of the corridor downstairs?

A conference room B rest room C meeting room

Listen again and check your answer

LISTENING

A Sales representative

You want new car Try to persuade your manger to let you have the car

• You were the top salesperson last year

• You travel thousands of miles each year

• An expensive car makes the company look good

B Sales manager

You do not want to give the salesperson a new car at the moment Try to persuade him or her to wait until next year

• No other sales person in the team has a new car this year

• The company needs to save money this year

• You want to spend any extra money on bonuses

• You don’t want this sales person to leave the company

7 Useful language: negotiating - dealing with problems

Describing the problem

There’s too much … There isn’t enough …

Responding

I’m sorry but …

I understand but …

Emphasizing the problem

It’s really important …

We need to …

Explaining the reason

The problem is … The reason is …

Student B is a sales manager for a computer company

Use phrases mentioned above, students work in pairs to make a negotiating conversation

Speaking

VOCABULARY FILE

certified accountant n /'sə:tifaid ə'kauntənt / kiểm toán viên hành nghề

external auditor n /eks'tə:nl 'ɔ:ditə/ kiểm toán độc lập

internal auditor n /in'tə:nl 'ɔ:ditə/ kiểm toán nội bộ

ledger n /'ledʤə/ sổ cái

personal income tax n /'pə:snl 'inkəm tæks / thuế thu nhập cá nhân

qualification n /kwɔlifi'keiʃn/ trình độ chuyên môn

well-informed adj /'welin'f :md/ biết rõ; thạo tin

PREVIEW

Language Comparison phrases

Vocabulary Financial statements

Saying numbers in English

Reading The role of financial statements

Listening Professionals talk about financial statements

Speaking Making arrangements

Account receivables, account payables, cash and cash equivalent

Notes, Annual Reports, Budget

The man in the picture is thinking about different

types of financial statements Which ones are you

familiar with? Can you explain what they are used

for?

Did you know?

The U.K and the U.S.A often have different terms for the same thing Here are some important examples Can you think of any others?

Balance Sheet Statement of Financial Position Profit and Loss Statement Statement of Earnings

FINANCIAL STATEMENTS

Starter

1 Below is an example of balance sheet under Vietnam Accounting Standards Do you know any of these balance sheet items?

Balance Sheet

Match the words partner to their definitions

a Assets which do not have physical nature (such as trademark or patent)

b The total legal obligations of a company to pay other parties

c The cumulative depreciation of an asset up to a single point in its life

d Amounts that will be collected from customers

e Amounts that have to be paid to the company’s suppliers

f Total assets minus total liabilities of an individual or company

depreciation payable

expenses receivable

3 Below is an example of profit and loss statement under Vietnam Accounting Standards Do you know any of these items?

4 Look up in the dictionary and match the synonyms of the words in column A with its equivalents in column B

Profit and Loss Statement

a It’s better than last

COMPARISON PHRASES: We often make comparisons when talking about

financial statements Which sentences (a-h) can be used to describe and compare the figures?

5 Use comparison phrases to compare the profit and loss statement of a company between 2008 and 2009

Example: There’s quite a drop in sales between 2009 and 2008

Financial expenses went down quickly in 2009

6 Did you know the way to say all kinds of numbers in English?

Notice how we use the decimal point in English:

0.007 zero point double seven 56.345 fifty-six point three four five (Note: single number after the decimal)

Here commas – and not decimal points – are used:

12,076 twelve thousand and seventy-six 2,534,210 two million, five hundred and thirty-four thousand, two hundred and

ten (Note: 1,000,000 = one million; 1,000,000,000 = one billion)

Sums of money

€ 3.67 three euros sixty-seven OR three euro sixty-seven

£ 1.65 one pound sixty five

$ 5m five million dollars

7 Choose the best ways to say these numbers

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

5,400,342 a Five hundred thousand, four hundred, three hundred and forty-two

b Five million, four hundred thousand, three hundred and twenty-four

c Five million, four hundred thousand, three hundred and forty-two

d Five billion, four hundred thousand, three hundred and twenty-four

Saying numbers in English

stock exchanges accounts creditors profitable statements

Michael Page is currently working for company AG His main responsibility is dealing with financial numbers According to him, the financial

… (1) of a company are the most important documents that a company produces Investors,… (2), banks, customers – everybody reads the statements The (3) show what a company does with its money, how… (4) it is, and also how risk-worthy it is And you can see warning signs for the future Our

… (5) depend on properly prepared accounts

Listening

Trader: I agree that the accounts of the c (1) have a lot of information, but it’s very hard to understand it all In my job, I need to

interested in the stock exchanges rely on experts like me But also many other sources of i (4) As for the accounting rules, they don’t interest me, or anyone else, at all That’s stuff for the

8 Read the following paper about the role of financial statements by CFO of AG company-Michael Page and fill in the blank with suitable words in the box

The Role of Financial Statements

9 Listen to what these people say about financial statements and fill in the gaps

Reading

Speaking

10 Useful language: Making arrangements

Asking

What time is good for you?

What’s a good day for you?

What time/day suit you?

Declining

I’m afraid I can’t make (time/day)

I’m sorry I can’t do (time/date)

Sorry I didn’t make it on time

Suggesting a different time/day

How about (time/day)?

Is (date/time) OK for you?

Giving an excuse

My flight was late

The traffic was very bad

Task: Use phrases and sentences above to take a role play in pairs and solve the following situations:

a The managing director (MD) of Alpha printing calls a customer to arrange a meeting next week The MD suggests a time and date The customer agrees

b The MD calls a supplier and suggests a meeting on Friday 20 March The date and time are not suitable for the supplier The supplier suggests another date and time The MD agrees

c A customer leaves a message for the MD The customer was ill and missed a meeting at 11a The customer will call the MD later in the day

Investor: All those numbers, and I haven’t g _(6) a clue what they all mean Pages and p _ (7) of them, and apparently they are often only “estimate”, or they can be interpreted

in one of many ways What’s the p (8) when the accountants t (9) can’t agree on how to show the numbers? Most of us need a lot more information and knowledge about a company than what we get in the a (10)

VOCABULARY FILE

administration expense n /əd,minis'treiʃn iks'pens/ chi phí hành chính

cash equivalent n /kæʃ i'kwivələnt/ các khoản tương đương tiền

intercompany adj /in'tə: 'kʌmpəni/ công ty cùng hệ thống

loss n /lɔs/ lỗ

operating profit n /'ɔpəreitiɳ profit/ lợi nhuận hoạt động

profit and loss statement n /profit ənd lɔs steitmənt/ báo cáo kết quả kinh doanh

statement of cash flows n /steitmənt əv kæʃ flow/ báo cáo dòng tiền statement of earnings n /steitmənt əv 'ə:niɳz/ báo cáo thu nhập statement of financial

position

n /steitmənt əv fai'nænʃəl

stock exchange n /'stɔk iks'tʃeindʤ / sở giao dịch chứng khoán

STOP AND CHECK 1

Exercise 1: Choose the best answer to fill in the blanks

1 Accountants provide a of a company’s assets, debts and investments

A accounting B control C record D book

2 _ produce reports showing the financial position of an organization

A Tax managers B Accountants C Auditors D Analysts

3 accountant must be the person who has accounting qualification

4 A good qualification is your passport to a variety of opportunities

A management B accountant C career D finance

5 accountants are always in demand from Australia to Azerbaijan

A Quality B Qualified C.Unqualified D Qualification

6 Financial controllers help the management their business effectively

7 Tax adviser in tax regulations

A reports B understands C studies D specializes

8 PIT stands for personal tax

A interest B investment C income D internal

9 An auditor is not an employee of the company

A external B internal C outside D inside

10 Financial reports help to pick out the most profitable shares to invest

A consumers B bookkeepers C controllers D investors

Exercise 2: Put the words in bracket in appropriate negative form

1 She looked She missed the interview this morning (happy)

2 He lost $2 million His business was for the second time (successful)

3 If you are , you shouldn’t apply for this job (experienced)

4 She was fired because she was _ (efficient)

5 Trainee accountants seem quite _ (honest)

6 It’s to shout at employees in front of many customers (polite)

7 It seems _ to double the sale volume in such bad situation (possible)

8 This was one of the most conferences I’ve ever participated in (organized)

9 You should be careful with business practices (regular)

10 Selling addiction drugs is in this country (legal)

strike (v/n) /straik/: đình công

Profits sell owes owns

customers suppliers

management loss

income liabilities

Exercise 3: Read the text Fill in the blanks with given words in the box

owe (v) /ou/ : nợ, chịu strike (v/n) /straik/: đình công blame (v) /bleim/: đổ lỗi raise (v) /reiz/:thu, thu góp (tiền)

Exercise 4:

A Choose the best answer

1 is an asset that is not physical in nature (items such as a trademark,

copyrights, business methodologies)

2 is the total amount of all financial obligations of a company including all creditor claims on company assets

3 is the remaining after total costs are deducted from total revenue

4 is the amount that a company has to pay to the suppliers

5 In financial accounting, a is a financial statement that summarizes a

company’s assets, liabilities and shareholders’ equity at a specific point in time

A statement of owners’ equities C balance sheet

B profit and loss statement D financial report

6 There are segments in a balance sheet

7 A balance sheet must follow the following formula:

A Assets = Liabilities - Shareholders’ Equity

B Liabilities = Assets + Shareholders’ equity

C Assets = Liabilities + Shareholders’ Equity

D Liabilities = Shareholders’ Equity – Assets

8 How do you say “23.56” in English?

A two three point five six C twenty three point fifty six

B twenty three point five six D two three five six

9 You were thirty minutes late for an important meeting, how can you say to

make an apology?

A I am sorry; I didn’t make it on time

B The traffic was bad, sorry

C That’s OK, I won’t be on time next week

D I am sorry; I don’t like to get up early

10 _ is the amount that your boss wants to collect from customers

11 When you say “income”, you refer to “ ”

12 Profit and Loss Statement is known as in the USA

A Statement of Financial Position C Stockholder

B Match the words with their meanings

1 debt a an agreement between two or more parties in written form

2 lease b the opposite of assets

3 gearing c an activity of buying or selling something

4 liabilities d someone who owns part of a company

5 contract e amount of money that is owed

6 transaction f an agreement where the owner of something allows someone else to

use it for a specific time for a sum of money

7 shareholder g the proportion of own capital to borrowed funds when buying a asset

or financing a company

Exercise 5: Make sentences using suggested words

1 He/ capable/ position/ sales manager

2 Chief accountant/ responsible/ review/ financial reports

3 Financial controller/ develop/ manage/ company/ financial plan

4 Jason/ earn/ lot/ because/ he/ well-informed/ changes/ stock market

5 There/ always/ job/vacancy/ accountants/ world

Starter

How efficient a company is in its operation?

How quickly the company’s asset can be converted into cash?

Amy currently considers making

investment on company GP However,

she is not sure about how effectively the

company operates Could you help her to

measure the company’s performance?

Financial ratios Page 23

PREVIEW Language Passive voice

Vocabulary Financial ratios

Saying equations/formulas

Reading Financial analysis and its importance

Listening Explaining ratio analysis

Speaking Talking on the phone

FINANCIAL RATIOS

Page 24

FINANCIAL RATIOS

LIQUIDITY RATIOS PROFITABILITY RATIOS LEVERAGE RATIOS EFFICIENCY RATIOS

Gross profit margin Current ratio

1 Financial ratio classification

1 Liquidity A measure of how quickly an asset can be

2 Profitability

A measure of a company’s ability to generate earnings compared to its expenses and costs

Gross profit margin

3 Leverage A measure of how much debt a company

uses to finance its operation Debt to Equity ratio

4 Efficiency An indication of how efficient a company

is in its operation

Inventory turnover ratio

2 Match the following ratios with their equivalent formulas and definitions

A financial ratio is a formula that demonstrates the relationship between various financial factors

Financial ratios are used to analyze the performance of a business