ÔN TẬP ANH B CÔNG CHỨC THUẾ 2014 ( BẢN RÚT GỌN) VÀ ĐỀ THI , ESSAY MẪU ( CÓ ĐÁP ÁN)

I.NONFINITE VERBSA.The infinitive (Nguyên thể)1. With “TO” – dạng nguyên thể có “TO”•Sau động từ khuyết thiếu: have to, ought to, be able to, used to•Sau tính từ: It sbd + be + adj + TO DOVí dụ: It is necessary (for us) to learn English.(boring, easy, dangerous, difficult, good, hard, important, strange ……) I am ready to help you.(anxious, embarrassed, excited, delighted, happy, pleased, prepared, ready, sad, willing, ……..)•Sau một số động từ theo cấu trúc: Sbd + V + to + VVí dụ: I want to watch TV now.(agree, appear, arrange, attempt, claim, decide, deserve, desire, expect, fail, forget, hope, intend, learn, manage, mean, need, offer, prepare, pretend, promise, refuse, regret, seem, struggle, tend, threaten, try, volunteer, wait, want, wish …)Chú ý với các động từ được gạch chân, có thể dùng theo 2 cách: forget to do forget doing.Ví dụ: Don’t forget to knock the door before you leave the house. He forgot borrowing me 100.

ÔN TẬP ANH B CÔNG CHỨC THUẾ 2014 ( BẢN RÚT GỌN) VÀ ĐỀ THI , ESSAY MẪU ( CÓ ĐÁP ÁN) I. NON-FINITE VERBS A. The infinitive (Nguyên thể) 1. With “TO” – dạng nguyên thể có “TO” • Sau động từ khuyết thiếu: have to, ought to, be able to, used to • Sau tính từ: It / sbd + be + adj + TO DO Ví dụ: - It is necessary (for us) to learn English. (boring, easy, dangerous, difficult, good, hard, important, strange ……) - I am ready to help you. (anxious, embarrassed, excited, delighted, happy, pleased, prepared, ready, sad, willing, …… ) • Sau một số động từ theo cấu trúc: Sbd + V + to + V Ví dụ: - I want to watch TV now. (agree, appear, arrange, attempt, claim, decide, deserve, desire, expect, fail, forget, hope, intend, learn, manage, mean, need, offer, prepare, pretend, promise, refuse, regret, seem, struggle, tend, threaten, try, volunteer, wait, want, wish …) Chú ý với các động từ được gạch chân, có thể dùng theo 2 cách: forget to do / forget doing. Ví dụ: - Don’t forget to knock the door before you leave the house. - He forgot borrowing me $100. • Sau một số động từ theo cấu trúc: Sbd + V + tân ngữ + to + V Ví dụ: - I want you to watch TV now. (advice, allow, ask, cause, convince, challenge, enable, encourage, expect, force, hire, instruct, invite, need, order, permit, persuade, remind, require, teach, tell, want, warn, …) • Sau danh từ Ví dụ: - I need some paper to write my report. • Sau đại từ Ví dụ: - Have you anything to eat? (something, anything, nothing, someone/somebody, anyone/anybody, noone/nobody, anywhere, somewhere, nowhere) 2. Without TO – dạng nguyên thể không có TO • Sau các động từ khuyết thiếu: can, may, must, will, shall, should, would, need, had better, would rather • Sau động từ: let, make B. The Gerund (Danh động từ) 1 1. Theo công thức: Be + adj + preposition + V-ing Ví dụ: He is interested in playing chess. Các tính từ thuộc nhóm: - Có dạng phân từ 1 hay 2 được trình bày ở trang 7 - Be afraid of, be aware of, be capable of, be good at, be guilty of, be proud of, be responsible for, be suitable for, be successful in, be sure of, be/get used to 2. Theo công thức: V + V-ing Ví dụ: She loves cooking . Gồm có các nhóm động từ: - Like, love, enjoy, don’t mind, dislike, hate, detest. - Begin, start, go on, continue, finish, stop* - Admit, appreciate, avoid, can’t help, deny, delay, keep, imagine, miss, need, postpone, quit, recommned, regret*, resist, risk, suggest, try* 3. Theo công thức: V + preposition + V-ing Ví dụ: He succeeded in getting the job. Gồm có các động từ: Accuse sbd of, burst out, aim at, approve of, charge sbd of, complain of, depend on, feel like, give up, insist on, keep on, look like, look forward to, object to, persist in, prevent sbd from, put off, rely on, succeed in, suspect sbd of, thank sbd for, think of, worry about. 4. Theo công thức: Noun + preposition + V-ing Art of, chance of, choice of, excuse for, intention of, reason for, possibility of method of, way of, … 5. Theo công thức: Preposition + V-ing On, after, before, because of, in spite of, despite C. The participles (Phân từ) 1. The present participle – V-ing: Phân từ 1 • Sau các động từ: see, hear, feel, smell, listen to, notice, watch, catch Ví dụ: - I see him passing my house every day. • Sau các động từ: go, come, spend (time), waste (time), be busy Ví dụ: - Let’s go dancing. • Trước hay sau danh từ, thay cho một mệnh đề tính ngữ: Ví dụ: - She tried to calm down the crying child. (the child who was crying.) - He came up to the policeman (who was) standing at the corner. • Thay thế cho một số mệnh đề trạng ngữ: Ví dụ: - Coming up to the door I found in locked. (= when I came …) - Having done my homework I went out. (= After I had done …) - Being small he went through the hole easily. (= Because he was small …) • Trường hợp có 2 hoặc hơn 2 động từ của cùng một chủ ngữ: Ví dụ: - He stood at the door looking at the tree. (He stood and looked …) 2. The past participle – V-ed: Phân từ 2 2 • Sau động từ see, hear … với nghĩa bị động Ví dụ: - I saw the boy beaten. • Sau have, want, get với nghĩa bị động Ví dụ: - I have my hair cut every month. • Trước hay sau danh từ, thay cho một mệnh đề tính ngữ: Ví dụ: - I read the letter (which was) written in English. - The stolen watch was never found again. (= the watch which was stolen) - Thay thế cho một số mệnh đề trạng ngữ: Ví dụ: - When (she was) asked, she didn’t answer. - If (I am) asked I’ll tell the truth. - Through (he was) forced to speak, he didn’t say a word. II. VIẾT LẠI CÂU 1 . Trực tiếp – Gián tiếp Thay đổi về thời: Hiện tại đơn → Quá khứ đơn/ Hiên tại tiếp diễn → quá khứ tiếp diễn/ hiện tại hoàn thành → qkhứ hoàn thành/ quá khứ đơn → qkhứ hoàn thành/ will → would/ can → could. Thay đổi trạng ngữ chỉ thời gian: Yesterday → the previous day/ last week → the previous week/ 2 months ago → 2 months earlier Tomorrow → the following day/ next week →the following week/ In 2 months → 2 months later Ví dụ: (phần viết tiếp) Các trường hợp chuyển đặc biệt - Wh- questions "When will you let us know your decision?" they asked me. They asked me when I would let them know my decision. - Yes/no questions "Do you know Lars Hansen? she asked me She asked me if I knew Lars Hansen. - Reporting verbs: ask/tell/ warn/order/advise/encourage/remind/persuade + sbd + to do sth offer/refuse/promise + to do sth admit/deny/apologize for + -ing form 2 Thời hiện tại hoàn thành – quá khứ đơn 1. He has collected stamps for five years. He started ……(collecting stamps five years ago. 2. They started learning English six months ago. They have ……(learnt E for six months.) 4. The last time we ordered stationery from them was two months ago. We haven’t ………(ordered stationery from them for two months.) 3 3. So sánh: ss hơn → ss k bằng: Jane is a better cook than Robert. Robert can’t ……(cook as well as Jane.) Ss hơn nhất → ss k bằng: 4. Janet is the best tennis player in the club. No one ……(in the club can play tennis as well as Jenet.) Ss hơn →Ss hơn nhất: Couldn't you find a better hotel? Is this (the best hotel you could find?) Ss hơn nhất + have ever + PII – have never + PII + such + cụm danh từ This is the most interesting film I have ever seen. → I have never seen such an interesting film. 4. Câu điều kiện She didn’t go to the concert because she was ill. If she ………(hadn’t been ill she would have gone to the concert.) - điều kiện loại 3 ước điều ngược lại với điều đã xảy ra trong quá khứ. The child will die if nobody sends him for a doctor. Unless ……somebody sends him for a doctor the child will die (Chuyển if – unless: chỉ thay đổi 1 vế từ phủ định sang khẳng định và ngược lại.) 5. Mặc dù … Although/ Though + mệnh đề - In spite of/ Despite + danh từ (vế sau chuyen nguyên xuống) Although he had a good salary, he was unhappy in his job. In spite ……(of his good salary, he was unhappy in his job.) 6. Chủ động - Bị động (xem bảng chủ động và bị động ở trên) Đặc biệt: have sth + PII/ is said to be/to do …/ need + V-ing 7. so + adj/adv + that – such + adj/adv + that (sau that chuyển nguyên xuống) The music is so loud that I can't hear your voice. It is such (loud music that ….) 8. too + adj/adv + to do sth – not + tính từ ngược nghĩa + enough + to do sth The test was too difficult for us to finish in time. The test wasn't (easy enough for us to finish in time.) 9. Cách diễn đạt đồng nghĩa (xem phần cấu trúc động từ tương đương) III. LOẠI CÂU HỎI – CÂU TRẢ LỜI - When ………. ? - giới từ + đơn vị thời gian: (at 7a.m./ on Monday/ in June …) - Where ……… ? - giới từ + danh từ chỉ nơi chốn - What + be + (A)? – danh từ đi sau “be” - What + trợ từ + chủ ngữ + do… ? (Ai đó làm gì?) Trả lời: To do sth: là làm gì đó 4 - What happen…….? - Điều gì xảy ra? Trả lời: phần còn lại của câu mà một phần của cau đó đã thấy trong câu hỏi. - What percentage…? - Tỷ lệ % là bao nhiêu? - trả lời: n % of sth - How + be + (A)? - Trả lời: tính từ đi sau “be” - How + trợ từ + chủ ngữ + do sth? – Ai đó làm gì như thế nào? trả lời: chon 1 trong 3 khả năng sau: trạng tư/ giới từ + danh từ (on time; by heart …)/ giới từ + V-ing ( by travelling a lot; through shoplifting …) - How many/ how much … ? - Trả lời: số đếm/ từ chỉ mức + danh từ (ví dụ: 3 people …) MỘT SỐ BÀI ĐỌC VÀ DỊCH Test A Read the passage carefully and choose the best answer A, B, C, or D. Job trends for the future emphasize careers in sales and marketing. Most of the growth will come in international sales, high technology, and electronic marketing. Research shows that overseas sales of high tech equipment and technology will increase 20% in the next decade. The Internet is the primary source for advertising and marketing to these overseas customers. At the same time, however, successful marketers must find new avenues to increase consumer awareness of their products. As some clients become inundated by information on the Internet, and as others are still just learning to navigate the Web, the marketers of the future will have to be inventive. More traditional sales skills, such as bilingualism and an agreeable character, are still useful. Willingness to travel is also a plus. 1. What kinds of careers show promise for the future? A. Research and development C. High technology B. Sales and marketing D. Travel agents 2. Why are these careers increasing in importance? A. Companies are trying to focus on profits. B. They address a neglected market segment. C. High-tech sales are growing. D. Most marketing will occur on the Internet 3. The word avenues in paragraph 2 is closest in meaning to A. streets B. ways C. stores D. sales 4. The author believes that the successful marketers must be A. bilingual B. overseas C. abreast of research D. creative 5. According to the article, why isn't Internet advertising always effective? A. Some users see too much of it; some see too little. B. Many users have limited English skills. C. Access to the Web may be limited. D. Consumers are unaware of products advertised on the Internet. English - Vietnamese translation Financial analysis (also referred to as financial statement analysis or accounting analysis) refers to an assessment of the viability, stability and profitability of a business, sub-business or project. It is performed by professionals who prepare reports using ratios that make use of information taken from financial statements and other reports. These reports are usually presented to top management as one of their bases in making business decisions. Vietnamese - Englisih translation 5 1. Khi một công ty lớn hơn mua 51% cổ phiếu hiện hành của một công ty nhỏ hơn thì nó sẽ tiếp quản công ty nhỏ hơn đó. 2. Chiến lược toàn cầu của các công ty đa quốc gia là hoạt động và sản xuất ỏ nhiều nước để hưởng lợi thế tương đối của từng quốc gia. 3. Chức năng chủ yếu của thuế là tăng nguồn thu để cấp cho chi tiêu của chính phủ. 4. Nhiệm vụ của giám đốc sản xuất để tìm cách làm tăng doanh thu là thay đổi tổ hợp marketing. Test B: Read the passage carefully and choose the best answer A, B, C, or D. In the United States, the federal government is responsible for protecting those who invest in corporate stocks and bonds. In the 1930s, it established the Securities and Exchange Commission (SEC) to regulate the sales of securities. The SEC also tries to make it easier for the public to get the information that it needs to make intelligent decisions about investments. The SEC does not, however, offer advice on the worth of any particular stock or bond. The decision to buy or sell stocks and bonds is left to each individual investor. In addiition, state government are also involved in regulating securities, especially those securities that are not subject to federal regulation. Each of the major exchange also acts as a self-regulator. An exchange establishes rules for trading and will penalize or expel a member who fails to follow its rules. 1. The federal government is responsible for protecting A. owners of corporations. B. buyers of securities. C. stockbrokers. D. stock and bond issuers 2. The Securities and Exchange Commission (SEC) was established A. to provide consultancy on securities prices. B. to trade in corporations' stocks and bonds. C. to regulate the trading of stocks and bonds. D. to issue stocks and bonds. 3. What purpose of the SEC is not mentioned in the passage? A. to protect investors B. to help the interested parties to get information C. to manage the trading of securities D. to perform the stock exchange market. 4. The word the public in line 4 is closest in meaning to A. only investors C. all citizens of a society B. only shareholders D. all interested persons 5. The word in the last sentence is closest in meaning to A. punish B. fine C. arrest D. prision English - Vietnamese translation Financial accounting is one branch of accounting which involves processes by which financial information about a business is recorded, classified, summarised, interpreted, and publicly communicated. By contrast management accounting information is used within an organization and is usually confidential and accessible only to a small group, mostly decision-makers. 6 Vietnamese - Englisih translation 1. Tài sản như máy móc và thiết bị giảm dần giá trị theo thời gian vì chúng bị hao mòn hoặc lỗi thời. 2. Thuế đánh vào thu nhập cá nhân và thu nhập doanh nghiệp là những nguồn thu chủ yếu đối với hầu hết các nước phát triển. 3. Các ngân hàng thương mại kiếm lời dựa trên chênh lệch giữa lãi suất họ trả cho người cho vay hay người gửi và lãi suất họ tính đối với người đi vay. 4. Để phù hợp với nguyên lí ghi sổ kép, phương trình kế toán cơ bản là: Tài sản = Nợ + Vốn chủ sở hữu Test C> Read the passage carefully and choose the best answer A, B, C, or D. The channel of distibution refers to the route the product takes on the way from the manufacturer to the ultimate consumer. The simplest form of distribution is direct sale. However, most often the channel of distribution involves middlemen. Middlemen are people who take possession of merchandise and take title to it or arrange for transfer of ownership. The reason middlemen are needed is that a particular customer or consumer desires many products, which come from many manufacturers, and it is impossible for the consumer to purchase every product from the producer. For example, in offices, pencils, paper, desks, chairs, lamps, cabinets, and many other products are used. Each of these products may be manufactured in different part of the country. The office purchasing agent needs to be able to purchase different quantities of these items at one place that is conenient for him. The job of the middleman is to collect the different products from various manufacturers, and then to provide them into amounts which the customers require. The middleman gives the products place utility by delivering or transporting them to where they are needed. Two types of middlemen are merchant middlemen, who actually take title to the merchandise, and agent middlemen, who arrange for the transfer of title between manufacturer and wholesaler. An example of a merchant middleman might be a person who owns a warehouse, buys large quantities of goods from manufacturers, and then distributes them to companies who purchase small quantities. An example of an agent middleman would be a broker who earns a commission by putting buyer and seller in contact with one another. 1. A grower selling fruit at a road stand is an example of A. a middleman. C. producer selling directly to consumer. B. a convenience good. D. manufacturer selling directly to middleman. 2. A middleman who takes title to the merchandise is an example of A. a merchant middleman C. a distributor B. an agent middleman D. a customer 3. The purchasing agent at an office probably A. deals directly with pencil manufacturers. B. acts as a middleman. C. orders through a local office supply store. D. distributes office supplies from his warehouse. 4. A stock broker or real estate broker would be an example of A. a person who receives title to certain investments. B. a person who deals with both buyer and seller. 7 C. a person who buys large quantities of real estate and stock. D. a salesman. 5. The word channel in line 1 is closest in meaning to A. a television station C. a passage of water B. a method of sending sth D. a way of expressing ideas V.1. English - Vietnamese translation Financial markets such as bond and stock markets are crucial to promoting greater economic efficiency by channeling funds from people who do not have a productive use for them to those do. Indeed, well-functioning financial markets are a key factor in producing high economic growth. Activities in financial markets also have direct effects on personal wealth, the behaviour of businesses and consumers, and the cyclical performance of the economy. V.2. Vietnamese - Englisih translation 1. Một trong những vấn đề cơ bản và gây nhiều tranh cãi nhất trong kế toán là xác định giá trị bằng tiền của các loại tài sản cố định. 2. Thuế đánh vào thu nhập cá nhân và thu nhập doanh nghiệp ngày càng đóng vai trò quan trọng trong hệ thống thuế của nhiều nước đang phát triển. 3. Trong hợp đồng bảo hiểm, công ty bảo hiểm hứa trả một khoản tiền nhất định cho bên được bảo hiểm khi có rủi ro xảy ra. 4. Hầu hết các doanh nghiệp tiến hành nghiên cứu thị trường bằng cách thu thập và phân tích thông tin về tầm cỡ của thị trường tiềm năng, hành vi của khách hàng, v.v. Test D> Read the passage carefully and choose the best answer A, B, C, or D. Promotion is the aspect of marketing concerned with increasing sales. Marketing must be considered in making production decisions, and promotion must be considered in the overall marketing process. promotion attempts to persuade and influence the customer's attitude in various ways. It is oriented toward producing a customer for the product rather than a product for the customer. Economists believe price should be determined by supply and demand. Promotion attempts to increase demand for a product and thereby increase sales. It wants to make the demand for a product inelastic when prices increase and elastic when prices decrease. In other words, through promotion, companies try to keep demand and sales constant when prices increase. They do not want an increase in the price of their product to result in lower sales; instsead they want it to result in an increase in profits. However, if the price decreases, they want demand for the product to increase, hoping that an increase in sales volume will offset the decrease in price. 1. Promotion attempts to increase demand for the product. Effective promotion therefore A. increases sales. C. aims at a mass audience. B. decreases supply. D. decreases prices 2. Promotion should shift the demand curve so that A. supplies increase. C. consumers want to buy the product more than before. B. prices increase. D. demand stays constant 3. If the demand for the product is inelastic, when prices increase A. customers continue to buy the product even at higher prices. B. increased prices result in fewer sales. C. increased prices result in more sales. 8 D. the supply available for sale is increased. 4. Why do companies want to make the demand for their products elastic when prices decrease? A. sales volume increases. C. increased sales volume may offset lower prices. B. the demand is elastic. D. all of the above. 5. The word inelastic in line 7 is closest in meaning to A. unpredictable C. unimagineable B. unmoveable D. unchangeable V.1. English - Vietnamese translation For funds to be transferred from one country to another, they have to be converted from the currency in the country of origin (say, dollars) into the currency of the country they are going to (say, euros). The foreign exchange market is where this conversion takes place, so it is instrumental in moving funds between countries. It is also important because it is where the foreign exchange rate, the price of one country's currency in terms of another's, is determined. V.2. Vietnamese - Englisih translation 1. Người nắm giữ cổ phiếu ưu đãi của công ty được quyền hưởng cổ tức cố định bất kỳ khi nào ban giám đốc quyết định trả. 2. Các dịch vụ do các công ty trong nước và nước ngoài cung cấp cho các doanh nghiệp trong khu vực chế xuất xuất khẩu (export processing zones) sẽ được miễn thuế giá trị gia tăng. 3. Ngày nay các ngân hàng đang phải đối mặt với cạnh tranh ngày càng tăng của các tổ chức tài chính khác cả về số lượng và phạm vi các dịch vụ tài chính. 4. Một phần lợi nhuận của doanh nghiệp được trả cho chính phủ dưới dạng thuế, và một phần thường được chia cho các cổ đông dưới dạng cổ tức. Test E II. Read the passage carefully and choose the best answer A, B, C, or D. The majority of economists believe in the comparative cost priciple, which proposes that all nations will raise their living standards and real income if they specialize in the production of those goods and services in which they have the highest relative productivity. Nations may have an absolute or a comparative advantage in producing goods and services because of factors of production (notably raw materials), climate, division of labour, economies of scale, and so forth. This theory explains why there is international trade between North and South, e.g. semiconductors going from the USA to Brazil, and coffee going in the opposite direction. But it does not explain the fact that over 75% of the exports of the advanced industrial countries go to other similar advanced nations, with similar resources, wage rates, and level of technology, education, and capital. It is more a historical accident than a result of natural resources that the US leads in building aircraft, semiconductors, computers and software, while Germany makes luxury automobiles, machine tools and cameras. However the economists who recommend free trade do not face elections every four or five years. Democratic governments do, which often encourages them to impose tarrifs and quotas in order to protect what they see as strategic industries - notably agriculture - without which the country would be in danger if there was a war, as well as other jobs. 1. It is suggested by that the comparative advantage can bring a lot of benefits to all trading nations. A. all economists C. few economists B. many economists D. none of economists 2. The comparative advantage proposes that nations in the world should specialize in 9 A. only goods and services in which they have the highest relative productivity. B. as many goods and services as possible to create jobs. C. any goods and services which they produce more efficiently than other nations. D. All of the above. 3. Which of the following factors does not produce comparative advantage for particular countries? A. climate conditions. C. natural resources B. labour forces. D. political consideration 4. Which of the following statements is TRUE? A. 75% of the exports of the advanced industrial countries go to countries with less efficient production. B. 25% of the exports are done among developing countries in the world. C. 75% of the exports done among the advanced industrial countries due to the comparative advantage. D. A large proportion of the the exports done among the advanced industrial countries due to political consideration. 5. What is the best tittle for the reading passage? A. Protectionism and free trade. C. The development of international trade. B. Benefits of the comparative advantage. D. Tarrifs and quotas. V.1. English - Vietnamese translation Customs procedures for arriving passengers at many international airports, and some road crossings, are separated into Red and Green Channels. Passengers with goods to declare (carrying items above the permitted customs limits and/or carrying prohibited items) should go through the Red Channel. Passengers with nothing to declare (carrying goods within the customs limits only and not carrying prohibited items) can go through the Green Channel. Passengers going through the Green Channel are only subject to spot checks and save time. Vietnamese - Englisih translation 1. Quảng cáo cung cấp thông tin cho khách hàng về sự tồn tại và lợi ich của sản phẩm và dịch vụ, và cố gắng thuyết phục họ mua chúng. 2. Mục đích cơ bản của báo cáo tài chính là giúp cho người sử dụng đánh giá tình hình tài chính, khả năng sinh lời và triển vọng tương lai của doanh nghiệp. 3. Doanh nghiệp chú trọng vào hiệu quả kinh tế và hiệu quả lại phụ thuộc vào quản lý tài chính của doanh nghiệp đó. 4. Hoạt động của hệ thống bảo hiểm cho phép chi phí cho tổn thất được bù đắp và tái phân chia trước. MỘT SỐ BÀI TOPIC 10 [...]... sales by changing the marketing mix Keys Test B II Read the passage carefully and choose the best answer A, B, C, or D (2 points) 1 B 2 C 3 D 4 D 5 A V.1 English - Vietnamese translation (2 points) Kế toán tài chính là lĩnh vực kế toán liên quan đến quá trình mà qua đó thông tin tài chính về hoạt động của doanh nghiệp được ghi nhận, phân loại, tổng hợp, thuyết minh và được công b Ngược lại, thông tin... passage carefully and choose the best answer A, B, C, or D (2 points) 1 B 2 C 3 D 4 D 5 A V.1 English - Vietnamese translation (2 points) 17 Thủ tục hải quan đối với hành khách nhập cảnh tại nhiều sân bay quốc t , và đường vạch chéo, được phân chia thành luồng đường vạch đỏ và vạch xanh Hành khách có hàng hoá cần khai b o (mang hàng vượt quá mức giới hạn quy định của hải quan và/ hoặc mang hàng cấm) phải... difference between the interest rates they pay to lenders or depositors and those they charge to borrowers 4 In accordance with the principle of double-entry bookkeeping, the basic accounting equation is: Assets = Liabilities + Owners' Equity Keys Test C II Read the passage carefully and choose the best answer A, B, C, or D (2 points) 16 1 C 2 A 3 C 4 B 5 B V.1 English - Vietnamese translation (2 points)... khả năng vững mạnh, tính ổn định và khả năng sinh lời của một doanh nghiệp, một chi nhánh, hay một dự án Việc đánh giá này do những nhân viên chuyên nghiệp thực hiện, họ lập b o cáo sử dụng các hệ số phân tích dựa trên thông tin từ b o cáo tài chính và các b n b o cáo khác Những b o cáo này thường xuyên được trình lên ban giám đốc để làm một trong những cơ sở cho các quyết định của doanh nghiệp Vietnamese... Hành khách không có gì để khai b o (mang hàng trong mức giới hạn quy định và không mang hàng cấm) đi qua đường vạch xanh Hành khách qua đường vạch xanh chỉ phải kiểm tra nhanh và tiết kiệm thời gian V.2 Vietnamese - Englisih translation (2 points) 1 Advertising informs consumers about the existence and benefits of products and services, and attempts to persuade them to buy them 2 The basic purpose... officer/ a tax officer in ……… I like the job very much because of some reasons 12 Firstly, If I am offered this job, I can apply all the knowledge I have learnt at my university with some subjects majoring in tax regulations, customs procedures, and so on Secondly I like the job because I like challenges In my opinion, it is a demanding job To do the job well, it is not only necessary for a customs officer/... with other families I think, the life is great! Your working day: Ngay lam viec cua ban On week days I usually get up nearly seven o’clock I do not like to get up early, but I have to, because I have a lot of work to do during the day I do my morning exercises, make my bed, wash my-self, dress and go to the kitchen to have breakfast My mother usually prepares breakfast for me, but sometimes I do it... many As a result, the people in the city are usually better informed than those of the village, where even a newspaper is sometimes difficult to get The city could, therefore, be described as a place of ceaseless activity Here, the drama of life is every day  Co hoi dac biet ma ban co Seldom does one have opportunity of seeing a fight between a tiger and a crocodile I, however, had this opportunity... Most companies undertake market research by collecting and analyzing information about the size of a potential market, about customers' behaviour, and so on Keys Test D II Read the passage carefully and choose the best answer A, B, C, or D (2 points) 1 A 2 C 3 A 4 C` 5 D V.1 English - Vietnamese translation (2 points) Để chuyển tiền/ vốn từ nước này sang nước khác, các khoản này/ chúng phải được chuyển... In my opinion, the job of a tax officer is very challenging, it requires the tax officers some different qualities such as he need to be honest, devotive and eager to learn new things Firstly, a tax officer needs to be honest in all tasks assigned, as well as in his/her daily life He/she is not allowed to receive any illegal benefits from businesses and persons This is of great importance, since Vietnam . ÔN TẬP ANH B CÔNG CHỨC THUẾ 2014 ( B N RÚT GỌN) VÀ ĐỀ THI , ESSAY MẪU ( CÓ ĐÁP ÁN) I. NON-FINITE VERBS A. The infinitive (Nguyên thể) 1. With “TO” – dạng nguyên thể có “TO” • Sau. now. (agree, appear, arrange, attempt, claim, decide, deserve, desire, expect, fail, forget, hope, intend, learn, manage, mean, need, offer, prepare, pretend, promise, refuse, regret, seem, struggle,. - Có dạng phân từ 1 hay 2 được trình b y ở trang 7 - Be afraid of, be aware of, be capable of, be good at, be guilty of, be proud of, be responsible for, be suitable for, be successful in, be