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VIETNAM NATIONAL UNIVERSITY, HANOI UNIVERSITY OF LANGUAGES AND INTERNATIONAL STUDIES FACULTY OF ENGLISH LANGUAGE TEACHER EDUCATION GRADUATION PAPER STUDENTS’ PERCEPTIONS TOWARDS ESP COURSE: A CASE STUDY OF ENGLISH FOR ACCOUNTING COURSE AT NATIONAL ECONOMICS UNIVERSITY Supervisor: Ms Nguyễn Thuỵ Phương Lan, M.A Student: Chu Hứa Minh Hiền Course: QH2015.F1.E1 HANOI – 2019 ĐẠI HỌC QUỐC GIA HÀ NỘI TRƯỜNG ĐẠI HỌC NGOẠI NGỮ KHOA SƯ PHẠM TIẾNG ANH KHÓA LUẬN TỐT NGHIỆP CẢM NHẬN CỦA SINH VIÊN VỀ KHÓA HỌC TIẾNG ANH CHUYÊN NGÀNH: NGHIÊN CỨU TRƯỜNG HỢP ĐIỂN HÌNH KHĨA TIẾNG ANH NGÀNH KẾ TỐN, ĐẠI HỌC KINH TẾ QUỐC DÂN Giáo viên hướng dẫn: Th.S Nguyễn Thuỵ Phương Lan Sinh viên: Chu Hứa Minh Hiền Khóa: QH2015.F1.E1 HÀ NỘI - 2019 I hereby state that I: Chu Hua Minh Hien, class QH2015.F1.E1, being a candidate for the degree of Bachelor of Arts (Honors program) accept the requirements of the College relating to the retention and use of Bachelor’s Graduation Paper deposited in the library In terms of these conditions, I agree that the origin of my paper deposited in the library should be accessible for the purposes of study and research, in accordance with the normal conditions established by the librarian for the care, loan or reproduction of the paper Signature: Date: ACKNOWLEDGEMENTS First and foremost, I would like to express my deepest gratitude to Ms Nguyen Thuy Phuong Lan, M.A for her supervision, guidance and wholehearted support throughout every step of this study In addition, I would like to send my sincere thanks to the students and teachers who participated in this research Without their kindness and willingness to spend time sharing their invaluable perceptions, this study would not have been possible I also would like to thank my parents and other family members, To Giang, Bao Chau, Phan Hien, Phuong Thao, Thanh Tra, my friend Khuong Nga and my classmates from 15E1 for their great support and encouragement, my favorite band BTS for keeping me awake at night with their music Thanks to them, I was highly motivated to persist in the face of adversity and finish this paper i ABSTRACT Course evaluation is one of the most important processes to ensure the quality of an entire program, and it is particularly essential in the ESP context This study aims at exploring Accounting and Auditing majored students’ perceptions towards the English for Accounting course at National Economics University and suggest possible solutions to improve the quality of the course To achieve these targets, a combination of quantitative and qualitative methods is used with two data collection instruments, namely questionnaire and semi-structured interview The findings reveal that there are both strong points and weaknesses of the course regarding fulfillment of learner needs, authenticity, and fostering of learner autonomy The results suggest certain modification being made in terms of the course duration, materials, content and teaching methodologies for future improvements ii LIST OF FIGURES, TABLES, AND ABBREVIATIONS No Name of figures/tables Page no Table 1: Kirkpatrick’s Four Levels of Evaluation (Kirkpatrick & Kirkpatrick, 2009, p.3) Figure 1: Tsou and Chen’s ESP course evaluation framework (2014) Table 2: Hutchinson and Waters’ ESP course evaluation model (1987) Table 3: Specialized courses in Accounting and Auditing majors curriculum at NEU 12 Figure 2: Students’ purposes for taking English for Accounting course 19 Figure 3: Students’ perceptions towards the course in terms of meeting learners’ needs 20 Table 4: Students’ perceptions of the course regarding objectives achievement 21 Table 5: Students’ perceptions towards other aspects of the course 23 Figure 4: Students’ English proficiency level 25 10 Table 6: The suitability of the course with students’ English level compared among three groups of students 26 11 Table 7: Students’ perceptions towards the authenticity of the course materials 27 12 Table 8: Students’ perceptions of the course regarding task authenticity 29 13 Table 9: Students’ perceptions of the course in terms of learner autonomy 31 iii LIST OF ABBREVIATIONS ESP: English for Specific Purposes NEU: National Economics University SAA: School of Accounting and Auditing IBM: International Business Machines Corporation SPSS: Statistical Package for the Social Sciences ACCA: Association of Chartered Certified Accountants ICAEW: The Institute of Chartered Accountants in England and Wales iv TABLE OF CONTENTS ACKNOWLEDGEMENTS i ABSTRACT ii LIST OF FIGURES, TABLES, AND ABBREVIATIONS iii CHAPTER 1: INTRODUCTION 1.1 Statement of research problem and research questions 1.2 Scope of the study 1.3 Significance of the study 1.4 Organization CHAPTER 2: LITERATURE REVIEW 2.1 General overview of course evaluation 2.2 Course evaluation in ESP context 2.2.1 Distinct characteristics of ESP 2.2.2 ESP course evaluation framework 2.3 Description of English for Accounting course 12 CHAPTER 3: METHODOLOGY 15 3.1 Sampling 15 3.2 Data collection 16 3.3 Data analysis 18 3.4 Ethical considerations 18 CHAPTER 4: FINDINGS AND DISCUSSION 19 4.1 Fulfillment of learners’ needs 19 4.2 The authenticity of course materials and tasks 27 4.3 Fostering of learner autonomy 30 4.4 Suggestions to improve the course 33 4.5 Recapitulations 34 CHAPTER 5: CONCLUSION 38 5.1 Summary of major findings and implications 38 5.2 Limitations and suggestions for further research 39 REFERENCES 41 APPENDICES 46 v CHAPTER 1: INTRODUCTION 1.1 Statement of research problem and research questions Course evaluation is a key component in every process of learning and teaching, since it ―helps to assess whether the course objectives are being met — whether the course, in other words, is doing what it was designed to do‖ (Hutchinson & Waters, 1987, p.144) In the ESP (English for Specific Purposes) context, course evaluation plays a particularly significant role due to the distinct learner-centered feature of ESP courses: aiming to fulfill learners’ ever-changing needs and help them meet the requirements of their target profession/academic environments (Basturkmen, 2010) In fact, the matter of designing and developing ESP courses has always been a great concern of teachers and educators all over the world (Graves, 1996) As part of the course developing process, in order to ensure the quality of the course or revise it for further improvement, the developer first needs to know how effective the course is in reality This emphasizes the significant role of course evaluation through examining perceptions of effectiveness However, despite the utmost importance of evaluation, it is in fact not implemented on a regular basis due to the complexity and consumption of time and resources (Silvia, 2016) Upon interaction with students currently taking English for Accounting course at National Economics University, the researcher of this study realized that whether the course satisfies learners’ needs is questionable It is not evident that there has been any needs analysis or research conducted to improve the quality of the course The researcher decides to conduct this study partly due to her personal interests in working at this university in the future, and it is also the researcher’s belief that the identification and analysis of students’ perception towards the course would help improve its quality, hence benefitting both the learners and the lecturers The purpose of the research is to explore students’ evaluation of their English for Accounting course at National Economics University To be specific, the researcher seeks the answers to the following questions: 1 What are the merits and shortcomings of the course in terms of meeting learners’ needs, as perceived by students? What are the merits and shortcomings of the course in terms of tasks and materials authenticity, as perceived by students? What are the merits and shortcomings of the course in terms of learner autonomy, as perceived by students? What changes could be made to improve the course, as suggested by students? 1.2 Scope of the study The research is conducted at National Economics University (NEU), one of the most prestigious institutes educating Economics, Public Management and Business Administration in Vietnam (Linh, 2017) The researcher aims to gather data from all Auditing and Accounting-majored students who took the English for Accounting course this semester, along with some alumni from the same majors who graduated from NEU 1-2 years ago, and lecturers who were in charge of teaching the course Regarding the scope of data gathered, this research focuses on the subjective evaluation of the ESP course That is to say, students’ perceptions were explored in terms of three major aspects: learner needs, authenticity, and learner autonomy The data gained from undergraduates and alumni could complement each other, since the students who recently finished the course had fresher memory of it; on the other hand, the alumni’s frequent exposure to the target situations at their workplace could help them further evaluate the usefulness of the course The lecturers’ responses serve the purpose of triangulating the data collected from student participants, as well as enriching the analysis of results Section 2: Your perceptions towards the authenticity of the course The materials used in the course are: (You may choose more than one option) a Published textbooks b Ready-made materials c Teacher-developed/Adapted materials d Accounting/Auditing vouchers e Financial statements f Other: _ On a scale from to (1: lowest, 5: highest), please rate the course materials and tasks by ticking (V) in the suitable option a On which level the course materials… 5 match the course objectives? represent the language used in your target situations? On which level the learning tasks and assessment tasks… match the course objectives? stimulate scenarios resembling your future target situations? assess language and skills representative of target situations use? Please fill in the space below if you want to add more opinions: _ _ _ _ _ _ Section 3: Your perceptions towards the course in terms of fostering learner autonomy Please give your opinions towards these statements by ticking (V) options from 1-5 1: completely disagree; 2: disagree; 3: neutral; 4: agree; 5: completely agree During the course I was able to… self-study through assignments and projects receive self-studying strategies and references searching tips from lecturers reflect on my own learning progress consult with lecturers about matters and decisions regarding the course Please fill in the space below if you want to add more opinions: _ _ Section 4: Your suggestions to improve the course quality What would you like to change about the English for Accounting course? Please fill in the space below your suggestions to improve the course quality: _ _ _ _ Would you be willing to participate in a follow-up interview after this survey? If yes, please leave your contact details in the space below Email/Facebook/Phone number: _ Thank you very much for your help! APPENDIX 2: INTERVIEW QUESTIONS Bạn nghĩ mục tiêu khóa học Tiếng Anh ngành Kế tốn gì? Theo bạn, khóa học đáp ứng mục tiêu chưa? Trước học mơn Tiếng Anh ngành Kế tốn, bạn có mong đợi khóa học này? Bạn thấy khóa học có đáp ứng mong đợi khơng? Theo bạn, khóa Tiếng Anh ngành Kế tốn có điểm mạnh nào? (Gợi ý: mục tiêu khóa học, nội dung khóa học, tài liệu, phương pháp giảng dạy, kiểm tra đánh giá…) Theo bạn, khóa học Tiếng Anh ngành Kế tốn có điểm cần cải thiện? (Gợi ý: mục tiêu khóa học, nội dung khóa học, tài liệu, phương pháp giảng dạy, kiểm tra đánh giá…) Bạn miêu tả rõ loại tài liệu dung khóa học Tiếng Anh ngành Kế tốn khơng? (Là tài liệu có sẵn hay giáo viên tự biên soạn? Được tổng hợp từ nguồn nào, đâu? Có bổ ích/thú vị khơng?) Bạn miêu tả rõ tập kiểm tra/thi dung khóa học Tiếng Anh ngành Kế tốn khơng? (Các tập/kiểm tra u cầu cụ thể bạn cần làm gì? Đánh giá bạn tiêu chí nào? Có liên quan đến tài liệu dùng khóa học khơng? Có liên quan đến tình sau bạn gặp thực tập/đi làm khơng?) Trong khóa Tiếng Anh ngành Kế tốn, bạn có hội tự học/tự nghiên cứu khơng? Giảng viên có cung cấp cho bạn chiến lược tự học hay mẹo tra cứu tài liệu tham khảo khơng? Bạn có hỏi ý kiến vấn đề liên quan đến khóa học khơng? Trong phiếu khảo sát, bạn đánh giá … mức … Bạn giải thích lựa chọn khơng? Trong phiếu khảo sát, bạn đồng ý/khơng đồng ý/trung lập với câu này… Bạn giải thích lựa chọn khơng? 10 Trong phiếu khảo sát, bạn viết muốn thay đổi điểm khóa học Tiếng Anh ngành Kế tốn… Bạn giải thích khơng? ENGLISH TRANSLATION: What you think are the objectives of the English for accounting course? In your opinion, did the course successfully achieve those objectives? What did you expect from the course before taking it? How much did it meet up to your expectations? In your opinion, what are the most remarkable strengths of this course? (Suggestions: regarding the course objectives, course content, materials, teaching methodology, assessment) In your opinion, what are the most remarkable weaknesses of this course? (Suggestions: regarding the course objectives, course content, materials, teaching methodology, assessment) Could you tell me more about the materials in the course? (Are they readymade or teacher-made materials? Are they combined from multiple sources, and which sources in particular? Do you find them useful/enjoyable?) Could you tell me more about your assignments and assessments in the course? (What are you required to specifically? Which criteria are involved in your performance assessment? Are they relevant to the materials you learned from? Are they relevant to the actual situations you encounter in your internship?) Were you allowed many opportunities to self-study during the course? Did the course instructor give you strategies or tips to find materials or references? Did they consult you when making any decision regarding the course? In the survey, you gave a number … rate for this sentence… Why? In the survey, you agreed/disagreed with this sentence… Why? 10 In the survey, you stated that you want to change these things about the course… Could you explain why? APPENDIX 3: EXAMPLES OF THE COURSE QUIZZES Match the Definitions to the correct answers Account a An _ is a record of increases and decreases in specific asset, liability, and stockholders' equity items 2.Accounting b book of original entry analyze, journal, journal, ledger c A record of increases and decreases in specific asset, liability, and stockholders' equity items Posting d assets, liabilities, stockholders' equity, revenues, and expenses The usual sequence of steps in e A list of all the accounts used by an the recording process is to enterprise 6.The usual ordering of accounts f a chronological record of transactions in the general ledger is Another name for journal is g An entry that involves three or more accounts Chart of accounts h.Accumulates the effects of journalized transactions in the individual accounts Transactions in a journal are i chronological order initially recorded in 10 A journal provides j The basic steps in the recording process are: _ each transaction, enter the transaction in a , and transfer the _ information to appropriate accounts in the 11 Compound entry k analyze each transaction, enter the transaction in the journal, and transfer the information to the ledger accounts 12 On February 1, 2015 Sofia l make a compound entry Sedgebush buys a oven for her bed &breakfast and finances this purchase with cash and a note When journalizing this transaction, she will True/False questions Transactions are entered in the ledger accounts and then transferred to journals When the volume of transactions is large, recording them in tabular form is more efficient than using journals and ledgers The dividends account is a subdivision of the retained earnings account and appears as an expense on the income statement A compound journal entry requires several debits to one account and several credits to one account A debit to an account always indicates an increase in that account Posting is the process of proving the equality of debits and credits in the trial balance The account titles used in journalizing transactions should be identical to the account titles in the ledger A trial balance does not prove that all transactions have been recorded or that the ledger is correct The advantages of a computerized accounting system include speed, efficiency, accuracy, and timeliness of information Translate into Vietnamese Making a career in accounting In these uncertain economic times it can be hard to know which career path is right for you, everywhere you look you can see job cuts and unemployment but the accounting sector is still performing well A recent report on the starting salaries of 2012 university graduates stated that accounting graduates salaries are still rising with an average salary of $42,500 When you add that to the fact that in America accounting firms have almost recovered from the effects of the global crisis, you can see why accountancy is becoming an attractive prospect And that is not all, according to the Bureau of Labour Statistics the prediction is that in the next years the number of accounting jobs will rise from 1.2 million to 1.4 million in the US With such positive reports a lot of young people are looking to become one of the next generation of accountants A university education is the most common route into accounting but it is not the only way, many firms offer apprenticeships where you learn while you work This means starting at the bottom so for the first year you are more likely to be making the tea than preparing the balance sheet, or trial balance Those people who have graduated with a degree in accounting can expect to jump in at the deep end and start dealing with the debits and credits that make up the foundation of accounting Although, further training will usually be given before you are expected to work on the more complex accounting issues such as deferral Before applying for a job you should consider the area that you would like to work in Accounting is not limited to the private sector, with many accounting graduates being employed by governmental and non-profit organisations Public accounting is perhaps the most common choice because they employ the most CPAs Public accounting also offers a wide variety of roles such as: corporate finance, due diligence, as well as the more traditional accounting and tax advice Some public firms also specialise in a particular sector, such as entertainment or travel, so you can work in an area which interests you The job of a public accountant is always changing as new laws are introduced, so you must always be learning new skills Public accounting may not be for everyone, and if you prefer the idea of working for the government, you would well to apply to the Internal Revenue Service (IRS) Working for the national agency often involves analysing a company's financial statements and attempting to reconcile the tax which has been paid on the reported earnings It is a job with a great deal of responsibility and would best suit someone with a strong knowledge of accounting and tax affairs Other government organisations also make use of accounting staff so you could even end up working for the CIA, but of course you can't talk about it To well in either of these areas you need to remember that whether you are dealing with a sole-trader, or a limited liability company (LLC), accounting is an exact science and every record must be precise And if you are one of the increasing number of accountants working for a multi-national corporation, you will need to be familiar with the often confusing rules on double taxation and be up-to-date on the exchange rate of the foreign currency you are working with There are even more opportunities if you continue your accounting education and get a PhD in accounting People, who this often end up lecturing at Universities as well as running successful practices or being CFO's of major corporations So remember the economy may be in bad shape, but a career in accountancy may just be the best way to survive the crisis if you can cope with some of the challenges facing the new generation of accountants These challenges include long hours New graduates, especially, are often expected to work in excess of 50 hour working weeks with many failing to meet the heavy workload placed on them Long hours are not the only challenge of a career in accounting though Major accounting firms are constantly raising the employment requirements with Big4 firms often only hiring MBA graduates Those who can meet the entry requirements and cope with the long hours, are likely to find a rewarding career which will allow them to live in a comfortable style and enjoy the finer things in life Multiple-choice questions 1) The accounting process involves in recording: A) Quantifiable economic event B) Non quantifiable economic event C) All of them D) None of them 2) In accounting an Economic event is referred to as: A) Cash B) Bank statement C) Transaction D) Exchange of money 3) Identify the correct sequence of accounting process A) Communicating→Recording→Identifying B) Recording→Communicating→Identifying C) Identifying→communicating→recording D) Identifying→recording→communicating 4) Bookkeeping mainly concerns with which part of accounting process? A) Analysing B) Preparing financial statements C) Recording financial information D) Auditing the books of accounts 5) Financial accounting provides financial information to all of the following external users except: A) Government agencies B) investors C) Creditors D) Managers 6) For which step of accounting process the accountants of business entity prepare financial statements? A) Identification of economic event B) Communication of financial information C) Recording financial information D) Making decisions about business 7) Keeping the log of financial information in books of original entries is called A) Recording B) summarizing C) Grouping D) Processing 8) Auditing is what? A) Reporting the financial information B) Examination of financial statements C) Preparation financial statements D) maintaining the ledger records 9) Which of the following is the external user of financial statements? A) Manager of the business B) CEO of the business C) Creditor of the business D) Controller of the business 10) Which of the following is the internal user of financial statements? A) Creditor of the business B) Government agency C) Shareholder of the business D) Manager of the business Listening: Unit exercise 3: Ah, Mr Martin, this is Michael Watches I yes hello Michael I'm Paul……(9)……… , sorry to keep you waiting, please come in and ……(10)……….Did you have a ….(11)……? Yes thankfully Finding the office was a little more difficult and I'm glad so many people here in Brussels can speak ….(12)…… Oh yes we're very international here now but that's not a bad thing I must say mmm Little cultural mix is good isn't it true? You're ….(13)…… Would you like to start by telling me a little about your … (14)………Michael? Your (15) is very ….(16)…… and then I'll fill you in on our group and the particular requirements we have for this … (17)…… Yes that's fine I guess you know from my CV that I studied ….(18)…… in New York Unit exercise 12 Good morning Charles, you wanted to see me? Yeah hi Sally, about how … (19)………next week, you know we'll be discussing out ….(20)…… Of course, probably our …….(21)…… at the moment? Right the … (22)……….are getting nervous and the markets don't like our level of gearing We getting more and more questions about whether we can service our (23) in the long term It's getting harder to attract new ……(24)…… so I wanted to speak to you about what we can do? We're investing a significant …(25)… in a new factory in Germany, so we need to come up with a solution soon The new factories very important and we're looking at …(26)……and that's where you come in Tell me what we can with leases on the …(27)…… ? What allowed in this country? Is this a business decision to lease these assets ? Let's just say it's one possibility we're looking at You're thinking that if released the assets we can exclude these ….(28)…….from the balance sheet? Exactly You know that the auditors will look very closely at these…(29)…… The accounting standards or ….(30)…… if you like mean finance leases must be disclosed If we are effectively the owner at these…(31)…, then we're not going to have a choice And how we determine the owner? That depends on the conditions in the…(32)… And shouldn't be a problem and then we couldn't call the….? …(33)……… But remember auditors and the markets are now very sensitive to these things We can't afford to be seen as trying to mislead anyone Of course not but for the meeting next week I have a think about it okay Yeah I'll try and bring some ideas Great, see later Okay bye Unit exercise 15 1: He'll have paid his debt self by …(34)… 2: Look at the …(35)………………….on the balance sheet if you want to know how the company's doing 3: Many developing countries are burdened by … (36)…… 4: We need to look at the ….(37)………… before we think about any major new purchases 5: The ….(38)……has limited liability status 6: Current liabilities are those which it paid off … (39)…… 7: The companies ……(40)… to the tune of $10 million Unit 2, exercise (Female teacher): Okay Norman has just asked me to go over some other … (1)… I’ve used in the report which I sent you last week The first of these is on page 3, that is … (2)… Everyone got it? (Male student): Yeap (Female teacher): Okay Working capital is quite simple, it is ….(3)…… divided by … (4)…… Any questions? (Male student): Yes What’s it for? (Female teacher): Well It basically tells us if we have enough … (5)…… to cover ….(6)…… If we don’t, we could be in trouble Okay? Good Next is … (7)… This is net income plus interest expense divided by total assets Before you ask, it allows us to ……(8)…… the way we use our assets It can help us decide whether or not we should start a new project, for example By comparing return expected against the …….(9)…………………… Is that clear? (Female student): I have a question What’s …….(10)……………? (Female teacher): I was just coming to that It is total assets divided by total liabilities It tells us what proportion of the ……(11)……… are being financed through the use of debt If this ….(12)…… is high in a market with increasing interest rates, creditors are gonna get worried The debt asset ratio determines the ……… (13)………… of the enterprise Okay? If there is no question, I would like to move on to the next Unit 2: Output accountant The financial statements of a company are the most ………(15)……… that a company produces Investors, creditors, bank’s customers, everybody reads ……(16)…… The accounts show what a company does with its money, how …… (17)……… it is, and also how risk worthy it is, and you can see warning signs for the future Our ……(18)…… depend on properly prepared accounts Trader I agree that the accounts of a company have a lot of information, but it’s hard to understand it all In my job, I need to know the ………(19)…………… to the company People interested in the stock exchanges rely on experts like me, that there are also many other ….(20)……………… As for the accounting rules, they don’t interest me or anyone else at all that stuff for the accountants ……….(21)……… All those numbers and I haven’t got a clue what they all mean Pages and pages of them and apparently they are often only ……(22)…… or they can be interpreted in one of many ways What’s the point when the accountants themselves can’t agree on how to show the numbers? Most of them need a lot more information and …….(23)…… about the company, the more we get in the accounts Layman Is it really that hard how we just look at the …….(24)…… of the company to find out how it’s doing And see all of us, the accountants are there to tell us about the numbers, and I thought that’s what they They have train to … (25)… these numbers And it can’t be that hard to count up everything that’s happened …… (26)………… This is exactly the problem There are many ways to change the numbers to give a better picture Some of my peers have been guilty of doing just that The accountants and auditors have to take ………(27)……… for the way that numbers are reported Accountants and their work are ………(28)…… They just need to make it a little easier to understand Unit 3, exercise Male: So could you just go over …… (29)…… again? Female: Sure I have prepared a ……(30)…… at the different types like you asked Male: Great Female: Okay Let’s see Well, you know that normal accounting treatment means that a ……(31)…… has to be written off over its useful life, and basically we look at ……(32)…… and take away its estimated scrap value then we use depreciation method to write it off Male: Yes, of course It’s served … (33)…… for computers I think Female: Right Well, as you say, there are different ways of doing this Let’s see ……………… (34)……………………………… If you look at this list, you can see the description of each of these methods Male: Oh yes, I see That’s very useful FEEDBACK PAGE ...ĐẠI HỌC QUỐC GIA HÀ NỘI TRƯỜNG ĐẠI HỌC NGOẠI NGỮ KHOA SƯ PHẠM TIẾNG ANH KHÓA LUẬN TỐT NGHIỆP CẢM NHẬN CỦA SINH VIÊN VỀ KHÓA HỌC TIẾNG ANH CHUN NGÀNH: NGHIÊN CỨU TRƯỜNG HỢP ĐIỂN HÌNH KHĨA TIẾNG... CỨU TRƯỜNG HỢP ĐIỂN HÌNH KHĨA TIẾNG ANH NGÀNH KẾ TOÁN, ĐẠI HỌC KINH TẾ QUỐC DÂN Giáo viên hướng dẫn: Th.S Nguyễn Thuỵ Phương Lan Sinh viên: Chu Hứa Minh Hiền Khóa: QH2015.F1.E1 HÀ NỘI - 2019 I... like to thank my parents and other family members, To Giang, Bao Chau, Phan Hien, Phuong Thao, Thanh Tra, my friend Khuong Nga and my classmates from 15E1 for their great support and encouragement,

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