Tiếng anh chuyên ngành quản trị kinh doanh

Tài liệu tham khảo Tiếng Anh chuyên ngành quản trị kinh doanh dành cho hệ đào tạo đại học từ xa

H C VI N CƠNG NGH B U CHÍNH VI N THÔNG TI NG ANH CHUYÊN NGÀNH QTKD (Dùng cho sinh viên h t o L u hành n i b HÀ N I - 2006 i h c t xa) H C VI N CÔNG NGH B U CHÍNH VI N THƠNG TI NG ANH CHUN NGÀNH QTKD Biên so n : THS PH M TH NGUYÊN TH THS NGUY N TH THI T L I NÓI U English for Business management cu n sách h ng d n d y h c ti ng Anh chuyên ngành Qu n tr kinh doanh th c c a H c vi n Công ngh B u vi n thơng c biên so n dành cho h c viên ã h c xong cu n ti ng Anh I II ang chu n b , ang c n hay mu n s d ng ti ng Anh m t cách có hi u qu cơng vi c c a B sách c bi t h u ích cho sinh viên ngành kinh t , qu n tr … nói riêng cho sinh viên hi n nói chung, nh ng ng i s b c vào th gi i c a công vi c th ng m i k t thúc ch ng trình h c c a Cu n sách cung c p m t n i dung r t phong phú, giúp cho h c viên luy n c k n ng nghe, nói, c vi t ng th i giúp cho h c viên hi u di n t nh ng khái ni m then ch t c a kinh doanh kinh t h c Cu n sách bao quát nh ng l nh v c quan tr ng vi c qu n lý, s n xu t, ti p th , tài kinh t v mô Cu n sách c biên so n g m có 10 Các u có c u trúc t ng t nh nhau: ph n gi i thi u, m c ích h c, c 1, ph n th c hành ngôn ng , c 2, tóm t t h c, ph n t v ng c bi t cu n sách biên so n thêm ph n luy n nghe, nói v i tình hu ng th c t t p c ng c cu i m i v i a CD nh m giúp cho h c viên ôn t p c ng c cách s d ng t thành ng ã c p ng th i c ng giúp cho h c viên thêm t tin linh ho t giao ti p th c t c a s Cu n sách l n u tiên m t nên khó tránh kh i nh ng m khuy t, r t mong nh n óng góp ý ki n c a c gi h c viên g n xa c Chúng xin chân thành cám n b n ng nghi p c ng nh Ban lãnh o H c vi n Trung tâm t o B u vi n thơng I ã t o i u ki n giúp chúng tơi hồn thành t t cu n sách Xin trân tr ng cám n Hà N i, tháng 12 n m 2006 Nhóm tác gi Unit 1: Economic activity UNIT ECONOMIC ACTIVITY I INTRODUCTION B n b t u h c u tiên c a ph n ti ng Anh chuyên ngành Qu n tr kinh doanh Bài c b c c theo trình t nh sau: m c ích, c 1, ph n th c hành ngôn ng , c 2, luy n nghe, tóm t t n i dung h c, b ng t v ng, ph n t p áp án cho t t c t p B n nên c k m c ích c a h c Ph n giúp b n bi t Khi b n ã n m rõ c nh ng n i dung có ngh a b n ã h c Trong b n s h c v ho t ng kinh t t o nên gì… c n i dung s h c t c m c ích c a ng kinh t : th ho t ng kinh t ho t II UNIT OBJECTIVES Bài h c bao g m m c ích sau: - T v ng có liên quan n l nh v c ho t - Cách s d ng “Will” “May” - Cách s d ng ng kinh t nói v kh n ng t ng lai i t quan h nh : who, whom, which, that, when, where whose - Cách chuy n t danh t sang tính t b ng cách thêm h u t “al” - Ôn l i hi n t i - Cách s d ng câu n, hi n t i ti p di n, kh ngh , yêu c u cách áp l i nh ng l i n ngh hay yêu c u ó III CONTENTS TEXT 1.1 Bây gi b n c k c l n, g p t m i b n có th tra t c g ng suy lu n hi u t m i ó ng c nh c n u c i n, nh ng tr ch t Most people work in order to earn their living They produce goods and services Goods are either produced on farms, like maize and milk, or in factories, like cars and paper Services are provided by such things as schools, hospitals and shops Some people provide goods; some provide services Other people provide both goods and services Unit 1: Economic activity For example, in the same garage, a man may buy a car, or he may buy some service which helps him to maintain his car The work which people is called their economic activity Economic activities make up the economic system The economic system is the sum-total of what people and what they want The work which people undertake either provides what they need or provides them with money People buy essential commodities with money Sau ã c k c l n, b n tr l i câu h i c a t p s nh ch s d ng thông tin ã cho c Khi tr l i câu h i, b n vi t t t các câu tr l i ó ra, sau ó ki m tra l i ph n áp án xem ã úng ch a Cu i b n t p nói nh ng câu ã tr l i cho th t thành th o c l i khoá m t l n n a tr c chuy n sang ph n ti p theo Exercise 1 Why most people work? …………………………………………………………………………………………… What they produce? …………………………………………………………………………………………… Where are goods produced? …………………………………………………………………………………………… What schools, hospitals and shops provide? …………………………………………………………………………………………… What two different things can a man buy in, for example, a garage? …………………………………………………………………………………………… What we call the work which people do? …………………………………………………………………………………………… What is an economic system the sum-total of? ………………………………………………………………………………………… … What two things can work provide for the worker? …………………………………………………………………………………………… Exercise Trong t p s 2, b n i câu sau gi ng nh ví d ã cho Trong tr c câu u có ngh a nh u ch kh n ng có th t ng lai ng h p Unit 1: Economic activity Example: Perhaps he will come He may come Perhaps he will buy a car …………………………………………………………………………………………… Perhaps we shall want some more fruit tomorrow …………………………………………………………………………………………… Perhaps they will get the essential commodities soon …………………………………………………………………………………………… Perhaps the service will stop next month …………………………………………………………………………………………… Perhaps the garage will not sell that car to him …………………………………………………………………………………………… Perhaps the economic system belongs to a city, a whole country or the whole world …………………………………………………………………………………………… Perhaps the car does not belong to those people …………………………………………………………………………………………… Perhaps he will buy some service which will help him maintain his car …………………………………………………………………………………………… Perhaps he will see the car when he comes tomorrow …………………………………………………………………………………………… 10 Perhaps he will provide what they need when he comes …………………………………………………………………………………………… Exercise 3: D ch c 1.1 sang ti ng Vi t Sau d ch xong b n có th ki m tra l i ph n d ch ph n Key to reading Bây gi b n chuy n sang ph n th c hành ngôn ng (Language Practice) LANGUAGE PRACTICE Trong ph n th c hành ngôn ng , b n s h c hai c u trúc sau: t danh t sang tính t Structure 1: Relative pronouns ( i t quan h cách chuy n i t quan h ) i t quan h liên quan v i m t danh t , i t ho c câu ng tr c n i m nh gi i thi u v i m t m nh khác câu i t quan h có ch c n ng i t c a liên t Unit 1: Economic activity Ch ng Ch ng Ch v t S h u who i Tân ng whom whose which that what which that what Chúng ta có câu whose of which n: Jack is a good boy (Jack m t a tr ngoan.) He is never idle (Nó khơng bao gi l i nhác.) Chúng ta có th k t h p câu riêng r thành m t câu theo cách khác nhau: (a) Jack is a good boy and he is never idle (b) Jack is a good boy who is never idle Câu (a) câu t p h p, câu (b) câu ph c h p Rõ ràng who làm công vi c c a i t (thay th cho danh t boy) c a liên t (n i câu n tr thành m nh câu ph c h p) Boy t ng tr c c a who M nh b t u v i who m nh ph quan h (relative clause), b ngh a cho danh t boy, t c làm công vi c c a m t tính t , nên c ng g i m nh ph tính t (adjective clause) 2.1 Who, whom, whose a Dùng cho ng i - The man who spoke to you is my brother (Ng tôi.) (ch ng ) i ã nói chuy n v i anh anh trai c a - The man to whom you spoke is my brother (Ng (tân ng ) i mà anh ã nói chuy n anh tơi) - The man whose son works with you is my brother (Ng v i anh anh tôi) (s h u) b who c ng dùng cho lồi v t i mà trai ng i y làm vi c c nhân hoá - Our dog Jock, who had been lost for two days, was found and brought home by a policeman (Con chó Jock c a ã i l c ngày c m t c nh sát tìm th y a v nhà.) c Whose c ng c dùng cho v t - The house whose walls are made of stone is my father’s (C n nhà mà t b ng nhà c a b tôi.) 2.2 Which a Dùng cho v t loài v t ng c a Unit 1: Economic activity - The pencil which is in your pocket belongs to me (Bút chì túi c a anh c a tôi.) (làm ch ng ) - This is the book which I read last month ( ây quy n sách ã (làm tân ng ) b Dùng thay cho m t câu i tr c tháng tr c) c, có ngh a i u y, vi c y - It is raining hard, which prevents me from going out (Tr i m a to, làm không i ch i c.) c Khi thay cho danh t t p h p ch ng i,”which” dùng v i s ít, “who” dùng v i s nhi u - The London team, which played so well last season, has done badly this season ( bóng Ln ơn, mùa n m ngối ch i r t hay, mùa ch i d ) i - The team, who are are just getting their tickets, will meet on the platform at 2.30 ( bóng, hi n ang l y vé, s g p t i sân ga lúc gi 30.) i 2.3 Of which Dùng ch s h u cho v t - I have a pen the point of which is broken (Tơi có bút mà Chú ý : ti ng Anh hi n i, whose u ngòi bút b gãy) c dùng thay th cho “of which” - The pen whose point was broken has been mended (Cái bút mà c s a l i) u ngòi bút b gãy ã 2.4 What a Làm ch ng - What is good for one person is not always good for another ( i u t t cho m t ng không ph i luôn t t cho m t ng i khác.) i b Làm tân ng - Tell me what you want (Hãy cho bi t anh c n gì.) - I not understand what he said (Tôi không hi u i u nói.) c c dùng nh n m nh - What you need is a holiday ( i u anh c n m t ngày ngh ) - What they ought to is save more money ( i u h ph i làm h n.) dành nhi u ti n 2.5 That a Dùng thay th cho “who, whom which” - The man that (= who) stands at the door is my father (Ng - The man that (= whom) you see is my father (Ng i ng c a cha tôi.) i mà anh th y cha tôi.) Unit 1: Economic activity - The house that (= which) you see is my father’s (Ngôi nhà mà anh th y c a cha tôi.) b “That” không ng sau gi i t So sánh: This is the house which I spoke This is the house which I spoke of This is the house that I spoke of of This is the house I spoke of ( ây nhà mà tơi nói t i.) – Khơng nói: … of that I spoke c That có ý ngh a h n nh So sánh: - (a) His sister that lives in Paris speaks French (Ch Pari nói ti ng Pháp.) - (b) His sister, who lives in Paris, speaks French (Ch anh ta, ng Pháp.) i Pari, nói ti ng Câu (a) cho ta bi t có nhi u ng i ch , ây ng i Pari Câu (b) cho ta bi t ch có m t ng i ch ng i y Paris Vì ý ngh a h n nh y, ôi that không th thay th cho who which So sánh: - (a) His father, who lives in Paris, will return soon (Cha ngày g n ây.) Luân ôn s tr v m t - (b) His father that lives in Paris will return soon Câu (b) bu n c i g i ý r ng có nhi u ng d That dùng sau tính t so sánh b c t i cha i, k c first last, s th t - He was the strongest man that I ever saw (Anh ta ng - It was the first time that I had been there ( ó l n e That dùng sau i t không xác i m nh nh t ã g p.) u tiên tơi t i ó.) nh - I will tell you something that you didn’t know before (Tôi s cho b n hay m t vi c mà tr c ây b n không bi t.) f That c dùng t ng tr c g m c ng il nv t - The book was about the men and the animals that the author had met on his travel (Quy n sách y nói v ng i nh ng v t mà tác gi ã g p chuy n du l ch c a ông ta.) g That dùng sau i t nghi v n who what Unit 10: Fundamentals of accounting ………………………………………………………………………….…………………? He’ll be back about 5.00 How long/ Stefania/ spend/ underground ……………………………………………………………………….……………………? She’d been there for eighteen weeks How often/ the rubbish/ collect ……………………………………………………………………………………………? It’s collected twice a week What/ Carla/ ……………………………………………………………….………………… when I rang? She was cooking the dinner We/ wait ……………………………………………………………………………………………? Yes, you should Exercise Each of these sentences has one verb in the past simple tense and one verb past perfect tense Complete the sentences Put the verbs in brackets into the correct tense We didn’t go (not go) to see the film, because Jim had already seen (already see) it Arnaud ……… (know) all about Martin’s life, because Martin ………(tell) him about it Kate ……… (have) a long chat with Amanda, because Amanda ……… (just come back) from her holidays Sam ……… (not want) anything to eat, because he ……… (have) lunch on the plane Mr Wilson ……… (take) the train, because his son ……… (borrow) the car ANSWER KEY UNIT 10: K TOÁN IC NG TEXT 10.1: K TỐN LÀ GÌ K tốn bao g m hai y u t : khoa h c ngh thu t i u quan tr ng không ch s t p h p nh ng k thu t s h c mà t p h p c a nh ng x lý ph c t p ph thu c vào ng i ph c v cho ng i Nhi u ng i, c bi t nhà k toán th ng khơng ý n khía c nh ng i Khía c nh n y sinh vì: H u h t báo cáo k tốn, dù có quan tr ng quan i m s ánh giá c a ng i Báo cáo k toán 256 cl p giúp ng i n âu nhi u c ng ph thu c vào a nh ng quy t nh Unit 10: Fundamentals of accounting Báo cáo k toán c l p d a c s nh ng ho t V y c th k tốn gì? R t khó có th a m t có th nói r ng k toán liên quan t i vi c: - ng mà ng i ã th c hi n nh ngh a xác y , nh ng Cung c p thơng tin v tài chính, giúp a nh ng quy t nh có liên quan n phân b ngu n l c l p nh ng báo cáo tài mơ t v hi u qu c a quy t nh phân b ngu n nhân l c tr c ây D i ây nh ng ví d v quy t - M t nhà - Giám - M t công ty nên tr thu ? - H p tác xã nông nghi p nh phân b ngu n l c: u t có nên mua bán c phi u? c nhà b ng có nên cho m t hãng vay ti n hay không? c nh n thêm máy kéo? Rõ ràng k toán th c s c n thi t i v i b t k xã h i c n n vi c phân b ngu n l c s h u ích c a khơng ch gi i h n n n kinh t t b n hay n n kinh t h n h p M t nhà k toán c n quan tâm n vi c cung c p gi i thích v nh ng thơng tin tài Tuy nhiên, ó khơng ph i ng i a quy t nh T t nhiên nhi u nhà k tốn có th tham gia tr c ti p vào vi c a quy t nh, nh ng h tham gia h l i th c hi n m t ch c n ng khác K toán c ng liên quan n vi c báo cáo l i hi u qu nh ng quy t nh tr c ây Nh ng c ng nên xem xét li u vi c làm ó có ph i l i ích c a riêng cung c p nh ng thơng tin hy v ng r ng s có ích cho quy t nh hi n t i t ng lai Chúng ta kh ng nh: nh ng ki n th c v kh ch có ý ngh a n u c s d ng a nh ng quy t nh hi n i t ng lai, có th hy v ng r ng có kh n ng tác ng vào t ng lai b ng vi c a nh ng quy t nh phù h p, không th làm l i kh Do v y vi c tính tốn nh ng k t qu q kh ch óng vai trị ph , nh ng l ch s phát tri n c a k tốn có l nh ng h n ch c a “ngh thu t” k toán hi n hành, mà “k tốn nhìn l i q kh ” ôi d ng nh l i m c ích ch khơng ph i ph ng ti n tr giúp t c m t m c ích c b n h n EXERCISES Exercise 1 Three The author mentions (a) and (d) Exercise (b) and (d) Not (a): it does not provide general information but financial information Not (c): the information can not ensure that decisions are correct – it can not help them to be so There is some possibility for disagreement here If you not agree with these answers say why not 257 Unit 10: Fundamentals of accounting Resource allocation decision Important for Capitalist economy Mixed economy State – controlled economy i Should an investigator buy or sell shares? ii Should a bank manager lend money to a firm? iii How much tax should a company pay? iv Which collective farm should get extra tractor? No, it isn’t Statement Order i Financial information about the past is only useful if it helps future decisions ii The history of accountancy has made it appear to concentrate on the past iii Accounting can indicate the results of past actions iv Showing the financial results of past actions can be an aid to decision-making v Showing the financial results of past actions can be just to record what happened vi Describing the past is a less important role of accountancy vii We can affect the future but we cannot change the past LANGUAGE PRACTICE Exercise i The window got broke last night j A big hole got cut in the door k Our camp got flooded by a rainstorm l Students are doing a lot of the work m They feed the tigers at the zoo twice a day n The big tree got struck by lightening o People must not leave bicycles in the hall p My dog got stolen this morning 258 Unit 10: Fundamentals of accounting TEXT 10.2: PH NG TRÌNH K TỐN K tốn c ng ngh lâu i th hai th gi i Nh ng nhà chuyên môn tr c ây nhanh chóng n m b t c k thu t c b n, th m chí a nh ng k x o rõ ràng th h c a nh ng ng i thu thu th ng gia ph i mày mị hàng nghìn n m tìm m t ph ng th c chung ghi chép l i công vi c kinh doanh c a Ng Nó ó có l l i c nh báo Khó kh n ng nhiên, nh ng câu tr l i khơng n gi n i ta ã xoay s nhi u tìm câu tr l i, nh ng m t vài khía c nh v n ch a hồn h o c b t u b ng cách mà s gi i thi u ph n ti p theo ánh giá m t cơng ty M t cơng ty c ví nh m t h p M t h p có ch a hàng bên (cái ch a ng) s h u h p, nên ch s h u có quy n ịi h i v giá tr c a hàng b i h cho công ty vay ti n ho c ã cung c p hàng hoá d ch v cho cơng ty mà v n ch a tốn ó ch n c a cơng ty c ã c Vì cơng ty mua bán hàng hoá d ch v , v y giá tr c a hàng hóa s t ng ho c gi m tu thu c vào vi c c a công ty kinh doanh có lãi hay thua l Nh ng thay i v giá tr (ho c s t ng gi m v giá tr ) c a hàng hoá ph i t ng ng v i nh ng thay i v giá tr c a yêu c u v hàng hóa ó Rõ ràng nh ng ịi h i c a ch s h u s thay i cho t ng giá tr c a kho n ph i tr cân b ng v i giá tr c a hàng hóa Gi ây có th li t kê giá tr c a hàng hóa c a m t Cơng ty b t c lúc vào bên trái c a t gi y Bên ph i s ghi giá tr c a kho n ph i tr Cái c ch a ng bên trái cân b ng v i kho n ph i tr bên ph i t o nên b ng cân i k toán n gi n B ng cân i k toán th hi n tình hình kinh doanh c a m t cơng ty m t cách xúc tích, h th ng d nh n bi t Quay l i v i lý thuy t ban u, v i vi c coi m t công ty nh m t h p, có th vi t: Cái c ch a ng (tính b ng b ng Anh) = Các kho n ph i tr (tính b ng b ng Anh) V i thu t ng k toán s là: (1) Tài s n có = v n ch s h u (Ho c v n t có) +các kho n n (Ho c tài s n n ) Trong ó tài s n có n gi n nh ng mà công ty n m gi , v n ch s h u kho n có quy n òi h i c a ch s h u, kho n n kho n có quy n ịi c a bên th ba Khi chuy n kho n n sang v bên c a ph ng trình ta có th vi t: Tài kho n có – kho n n = v n ch s h u Ho c s d ng thu t ng chuyên môn là: (2)Tài s n ròng = v n ch s h u Cu i tách v n ch s h u thành v n g c c D tr th hi n l i nhu n gi l i cho Công ty Ph ng trình s là: u t vào cơng ty d tr (3)Tài s n ròng = v n + d tr Ph ng trình 1, nh ng ph ng rình k tốn c b n 259 Unit 10: Fundamentals of accounting EXERCISES Exercise 1 Prostitution is often said be “the oldest profession” a False b True c False / the problem is common sense d False / the answer is not Exercise A (i) A (ii) B (c) A (iii) B (d) A (iv) B (b) B (a) (i) – (a) Claims of owner on the business (b) Claims of creditor on the business (ii) – (a) Claims of creditor on the business (b) Value of owner’s right to contents of the business Accounting term Definition Reserves iii Profits which have not been paid out Liabilities iv Non-owner claims against the company Assets i The thing of monetary worth a company owns Net assets vi The company’s worth minus its debts to external creditors Equity v Owner’s claims against the company Capital ii The value of a company’s initial capital LISTENING TYPES OF BUSINESS Exercise 1–b DT: 260 2–a 3–b 4–b Liz, who owns Transworld? 5–a 6–a 7–a 8–b 9–b 10 – b Unit 10: Fundamentals of accounting LS: I DT: You? I don’t believe you LS: Well, I own a bit of it Transworld is a public limited company – that’s what plc in the name stands for – and that means than anyone can buy shares in the company DT: And if you own shares, you own a bit of the company? LS: That’s right DT: Do all the shareholders work for the company? LS: No Most people invest in public company to make a profit It’s like putting money in a bank deposit account where you earn interest DT: Do you earn interest on shares then? LS: In a way Except that the money you earn from shares is called a dividend DT: If you own a bit of the Company, why are you an accounts clerk? Why aren’t you the branch manager? LS: Because it’s a very big company and other people own more shares than I DT: So if I bought more shares than you, I could have your job? LS: You’d have to buy an awful lot of shares if you wanted to say which job you wanted If you bought more than 50% of the shares, you’d control the company Then you could anything you wanted DT: Hmm I could be the managing director LS: Before you get too excited … have you got fifty thousand pounds or so? DT: No Why? LS: Because that’s what a controlling interest in Transworld would cost you Exercise The tapescript for the fifth, sixth and seventh trading periods is as follows: And now the share prices for the fifth trading period ABC plc continued to go down and closed at 100 DEF plc remained stable at 200 GHI also remained at 250 KLM plc rose by 100 points to 500 NOP plc showed a spectacular rise of 600 points and closed at 800 And the new company QRS plc fills by 50 percent to 50 And that is the end of share prices for the fifth trading period The share price for trading period six ABC doubled and closed at 200 DEF remained stable for the second period at 200 GHI rose by 150 to 400 KLM dropped to 400 NOP continued to rise and closed at 1000 QRS recovered and closed at 100 That is the end of the share prices for trading period six 261 Unit 10: Fundamentals of accounting The share price for trading period seven ABC rose to 250 DEF also rose to 250 GHI also fell to 250 KLM rose by 100 to 500 NOP went into liquidation late yesterday afternoon QRS rose to 125 That is the end of the seventh and final trading period Consolidation B This is Rosa is Rosalind Fogging with Business News Headlines Newfoundland has Balance of Payments surplus of 2.15m This is mainly because of our invisible exports Interest rates are going up by 2% This is bad news for savers, but good news for borrowers The Stock Exchange closed on the last day of the month at 254.3 after a poor month’s trading A representative of a leading credit card company said that credit card companies in this country lose millions a year from lost and stolen credit cards Internal Airways have announced fare cuts of up to 10% IA expects many more business people to use their service, particularly now they fly between ten major cities The pound is up 46 cents against the dollar compared to last month unfortunately this means we cannot expect as many tourists to visit the country this summer That is the end of Business News Headlines We’ll be back again at o’clock this evening LABORATORY DRILLS TAPESCRIPT Drill 2: Give short answers to these questions about WJD Limited like this: P: Who is the majority shareholder? R: Dorothy Now you try P: What is the par value of Janet’s shares? P: What is the par value of each share? R: One thousand, five hundred pounds P: Fifty pence P: Two thousand, five hundred pounds R: Two thousand, five hundred pounds P: Who has the controlling interest in P: How many shares does Wendy own? WJD Ltd? R: Dorothy P: How much is the capital of WJD Ltd? R: Ten thousand pounds P: How many shares has WJD Ltd issued? R: Twenty thousand 262 R: Five thousand P: How much profit did WJD Ltd announce after a year? R: One thousand pounds Unit 10: Fundamentals of accounting Drill 3A: Respond to these statement, like this: P: If you buy shares, you’ll own part of P: You’ll be a partner if you invest in a partnership the company R: I’m not going to start a business R: I’m not going to invest in a partnership P: If the limited company fails, you’ll P: If the bank gives you a loan, you’ll pay only lose the value of your shares interest on it R: The limited company isn’t going to R: The bank isn’t going to give me a loan fail P: You’ll have unlimited liability if you P: If you buy a controlling interest, it’ll start a partnership cost you several thousand pounds R: I’m not going to buy shares R: I’m not going to buy a controlling interest Drill 3B: Re-phrase these possibilities to show that they are unlikely, like this: P: If you buy shares, you’ll own part of R: If you bought shares, you’d own part of the company the company Now you try P: If you start a business, you’ll need P: You’ll be a partner if you invest in a partnership capital R: If you started a business, you’d need R: You’d be a partner if you invested in a partnership capital P: If the bank gives you a loan, you’ll pay P: If the limited company fails, you’ll only lose the value of your shares interest on it R: If the bank gave you a loan, you’d pay R: If the limited company failed, you’d only lose the value of your shares interest on it P: You’ll have unlimited liability if you P: If you buy a controlling interest, it’ll cost you several thousand pounds start a partnership R: You’d have unlimited liability if you R: If you bought a controlling interest, it’d cost you several thousand pounds started a partnership P: If you buy shares, you’ll be a shareholder R: If you bought shares, you’d be a shareholder 263 Unit 10: Fundamentals of accounting CONSOLIDATION EXERCISES Exercise Read the passage and answer the questions If every country in the world used the same currency Each currency’s value is stated in terms of other currencies The exchange rates and are constantly updated in banks and foreign exchange offices around the world The world’s foreign exchange markets keep track of the value of all of the major currencies It means the slightly different exchange rate if the customer is buying or selling any one particular currency To ensure that banks and exchange offices make a small profit every time one currency is changed into another The laws of supply and demand, and economic and political events They try to buy hard currencies like the U.S dollars which is expected to keep its value in times of trouble Exercise Read the passage and answer the questions They are influenced by political considerations such as beliefs about the size of the role that government should play in the economy, or the likely public reaction to a particular course of action For programmers that have strong support from the public such as social security or defence Yes, they can Different procedures for deciding on the structure of the budget In the United States Exercise Delete the incorrect verb forms The car was invented / invented over 100 years ago and since then millions were built / have been built Traffic causes / is causes many problems The air in cities has polluted / is polluted and thousands of people are killed / kill in road accidents every year, but cars fill / are filled them up as soon as they will be finish / are finished Perhaps the traffic problem will never be solved / will never solve 264 Unit 10: Fundamentals of accounting Exercise Rewrite these sentences using the passive with by Keep the same tense Your body clock is affected by light The marriage had been arranged by Martin’s father The earth’s climate will be changed by the volcano Civilization would be destroyed by the comet Exercise Write questions using the information When did your parents arrive? What are you going to tomorrow? How would John get to work if he didn’t have a car? When will Mr Simmons be back? How long had Stefania spent underground? How often is the rubbish collected? What was Carla doing when I rang? Should we wait? Exercise Each of these sentences has one verb in the past simple tense and one verb past perfect tense Complete the sentences Put the verbs in brackets into the correct tense We didn’t go to see the film, because Jim had already seen it Arnaud knew all about Martin’s life, because Martin told him about it Kate had a long chat with Amanda, because Amanda had just come back from her holidays Sam didn’t want anything to eat, because he had lunch on the plane Mr Wilson took the train, because his son had borrowed the car 265 References REFERENCES Keith Boeckner and P Charles Brown Oxford English for Computing Oxford University Press Michael, R Accounting Prentice Hall Englewood Cliff, New Jersey 1994 James, C Marketing Prentice Hall Englewood Cliff, New Jersey 1986 Susan Norman We’re in business Longman 1983 Jeremy.Comfort, Rod Revell, Ian Simpson, Trish Stott and Derek Utley English for the Telecomminications Industry Oxford University Press 1986 Swan, M Practical English Usage Oxford University Press 1995 Randolph Quirk and Sidney Greenbaum A University Grammar of English Longman 1973 Raymon Murphy English Grammar in Use Nhà xu t b n th gi i Leo Jones and Richard Alexander New International Business English Cambridge University Press 10 Nguy n Xuân Th m English for Finance and Banking Th gi i Pulishers 1999 11 Tom Mc Arthur A Rapid Course in English for Students of Economics Oxford University Press 1990 12 Tony Lenart Effective Business Accounting Australia 1996 13 Patrick Xavier & Trevor Barr Telecoms Policy and Regulatory Forum for VNPT Telecoms Managers Melbourne Australia 2000 14 Tr n ình Ph ng K toán 266 ic ng.Nhà xu t b n th ng kê 1999 References M CL C L I NÓI U UNIT ECONOMIC ACTIVITY I INTRODUCTION II UNIT OBJECTIVES III CONTENTS SUMMARY 17 VOCABULARY 17 CONSOLIDATION EXERCISES 19 KEY TO UNIT 24 UNIT 2: DIFFERENT ECONOMIC SYSTEMS 36 I INTRODUCTION 36 II UNIT OBJECTIVES 36 III CONTENTS 36 SUMMARY 45 VOCABULARY 45 CONSOLIDATION EXERCISES 47 KEY TO UNIT 52 UNIT 3: MIXED ECONOMIES 62 I INTRODUCTION 62 II UNIT OBJECTIVES 62 III CONTENTS 62 SUMMARY 72 VOCABULARY 72 CONSOLIDATION EXERCISES 73 KEY TO UNIT 78 UNIT 4: SOME ECONOMIC LAWS 88 I INTRODUCTION 88 II UNIT OBJECTIVES 88 267 References III CONTENTS 88 SUMMARY 95 VOCABULARY .95 CONSOLIDATION EXERCISES 96 KEY TO UNIT .99 UNIT 5: SUPPLY AND DEMAND 107 I INTROUCTION 107 II UNIT OBJECTIVES 107 III CONTENTS 107 SUMMARY 114 VOCABULARY .114 CONSOLIDATION EXERCISES 116 KEY TO UNIT .119 UNIT 6: MARKET AND MONOPOLIES 129 I INTRODUCTION .129 II UNIT OBJECTIVES 129 III CONTENTS 129 SUMMARY 140 VOCABULARY .141 CONSOLIDATION EXERCISES 143 ANSWER KEY .147 UNIT 7: PRODUCTS 160 I INTRODUCTION .160 II UNIT OBJECTIVES 160 III CONTENTS 160 SUMMARY 174 VOCABULARY .174 CONSOLIDATION EXERCISES 176 ANSWER KEY .179 UNIT 8: PRICING 191 I INTRODUCTION .191 268 References II UNIT OBJECTIVES 191 III CONTENTS 191 SUMMARY 200 VOCABULARY 200 CONSOLIDATION EXERCISES 201 ANSWER KEY 205 UNIT 9: FINANCIAL ANALYSIS AND CORPORATE FINANCE 215 I INTRODUCTION 215 II UNIT OBJECTTIVES 215 III CONTENTS 215 SUMMARY 224 VOCABULARY 224 CONSOLIDATION EXERCISES 226 ANSWER KEY 231 UNIT 10: FUNDAMENTALS OF ACCOUNTING 239 I INTRODUCTION 239 II UNIT OBJECTIVES 239 III CONTENTS 239 SUMMARY 251 VOCABULARY 251 CONSOLIDATION EXERCISES 253 ANSWER KEY 256 REFERENCES 266 M C L C 267 269 TI NG ANH CHUYÊN NGÀNH QTKD Mã s : 497ANH333 Ch u trách nhi m b n th o TRUNG TÂM ÐÀO T O B U CHÍNH VI N THƠNG ... TI NG ANH CHUYÊN NGÀNH QTKD Biên so n : THS PH M TH NGUYÊN TH THS NGUY N TH THI T L I NÓI U English for Business management cu n sách h ng d n d y h c ti ng Anh chuyên ngành Qu n tr kinh doanh. .. activity UNIT ECONOMIC ACTIVITY I INTRODUCTION B n b t u h c u tiên c a ph n ti ng Anh chuyên ngành Qu n tr kinh doanh Bài c b c c theo trình t nh sau: m c ích, c 1, ph n th c hành ngôn ng , c 2,... nói chuy n v i anh anh trai c a - The man to whom you spoke is my brother (Ng (tân ng ) i mà anh ã nói chuy n anh tơi) - The man whose son works with you is my brother (Ng v i anh anh tôi) (s h