Giáo trình Anh văn chuyên ngành - Nghề: Kế toán doanh nghiệp
BỘ NÔNG NGHIỆP VÀ PHÁT TRIỂN NÔNG THÔN
TRƯỜNG CAO ĐẲNG CƠ GIỚI NINH BÌNH
GIÁO TRÌNH
MÔN HỌC: ANH VĂN CHUYÊN NGÀNH
NGHỀ: KẾ TOÁN DOANH NGHIỆP
TRÌNH ĐỘ: CAO ĐẲNG
Ban hành kèm theo Quyết định số:
/QĐ-TCGNB ngày…….tháng….năm .....
của trường Cao đẳng Cơ giới Ninh Bình
Ninh Bình, năm 2018
1
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.
2
LỜI GIỚI THIỆU
Ngoại ngữ nói chung và tiếng Anh nói riêng đang là môn học cấp thiết và
rất hữu dụng đối với sinh viên các khối nghề. Môn học này trang bị cho học viên
những kiến thức để thực hiện các kỹ năng giao tiếp cơ bản. Sử dụng tiếng Anh
nhằm tạo điều kiện cho học sinh có thể tiếp xúc với các nguồn tài liệu khác nhau
từ nhiều quốc gia. Bên cạnh đó, chiếm lĩnh kiến thức từ môn học này sẽ thuận
lợi hơn khi xin việc tại các Công ty nước ngoài, Công ty liên doanh cũng như
các Công ty, các doanh nghiệp trong nước đòi hỏi có trình độ về ngoại ngữ.
Nhằm đáp ứng yêu cầu về học tập, giảng dạy và nghiên cứu của học viên,
khoa Kinh tế - Du lịch trường Cao đẳng Cơ giới Ninh Bình đã tổ chức biên soạn
cuốn: “Tiếng Anh chuyên ngành Kế toán doanh nghiệp ”. Giáo trình bước đầu
giúp học viên tiếp xúc với Tiếng Anh trong lĩnh vực kế toán. Giáo trình sẽ tái
hiện lại các kiến thức giúp các em củng cố, luyện tập bốn kỹ năng: Nghe – Nói –
Đọc – Viết. Ngoài ra, sẽ cung cấp cho học viên một số vốn từ, thuật ngữ, mẫu
câu và những hiểu biết tập trung theo từng chủ đề. Qua đó, các em có thể dùng
tiếng Anh để giao tiếp trong một số tình huống cụ thể.
Lần đầu tiên cuốn giáo trình được biên soạn, chắc chắn không tránh được
thiếu sót. Chúng tôi mong muốn nhận được sự đóng góp của các đồng nghiệp,
độc giả và những người quan tâm để cuốn sách được chỉnh sửa, bổ sung ngày
càng hoàn thiện hơn.
Xin chân thành cảm ơn!
Ninh Bình, ngày…..........tháng…........... năm 2018
Tham gia biên soạn
1. Chủ biên: Hoàng Xuân Hảo
2. Lê Thị Vân Nga
3. Nguyễn Thị Thu Nga
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CHƯƠNG TRÌNH MÔN HỌC AVCN CĐKTDN
Tên môn học: Anh văn chuyên ngành
Mã số môn học: MH 34
Thời gian thưc hiện môn học: 60 giờ; (Lý thuyết: 40 giờ; Thực hành, thảo
luận, bài tập: 18 giờ; Kiểm tra: 2 giờ)
I. Vị trí, tính chất của môn học:
- Vị trí: Môn học được bố trí giảng dạy sau khi đã học xong các môn học
cơ sở.
- Tính chất: Là môn học chuyên môn nghề.
- Ý nghĩa va vai trò: Đây là môn học dành cho sinh viên chuyên ngành k ế
toán, cung cấp cho học viên một số vốn từ, thuật ngữ, mẫu câu và những hiểu
biết tập trung theo từng chủ đề.
II. Mục tiêu môn học:
- Về kiến thức:
+ Sử dụng được những thuật ngữ chuyên ngành liên quan đến tài chính
và kế toán;
+ Sử dụng một số cấu trúc ngữ pháp hay dùng trong tiếng Anh chuyên
ngành như: thể bị động, mệnh đề quan hệ, câu mong ước, câu điều kiện, tính từ
so sánh, liên từ, giới từ…
- Về kỹ năng:
Đọc, hiểu và dịch được một số tài liệu liên quan đến chuyên ngành tài
chính và kế toán từ Tiếng Anh sang Tiếng Việt.
- Về năng lực tự chủ và trách nhiệm:
Người học có thái độ học tập nghiêm túc, cố gắng tiếp thu kiến thức hiệu
quả nhất để sau này vận dụng kiến thức đã học vào dịch tài liệu chuyên ngành
nhằm nâng cao chuyên môn trong công việc.
III. Nội dung môn học:
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TABLE OF CONTENT
Unit 1: MARKET ECONOMY ............................................................................7
1. Vocabulary.......................................................................................................7
2. Reading comprehension..................................................................................7
4. Writing in business ........................................................................................11
Unit 2: MICROECONOMICS ...........................................................................13
1. Vocabulary.....................................................................................................13
2. Reading comprehension................................................................................13
1. Vocabulary.....................................................................................................19
2. Reading comprehension................................................................................19
1. Vocabulary.....................................................................................................27
2. Reading comprehension................................................................................27
1. Vocabulary.....................................................................................................36
2. Reading comprehension................................................................................36
4. Language focus..............................................................................................39
Unit 6: ACCOUNTING.......................................................................................42
1. Vocabulary.....................................................................................................42
2. Reading comprehension................................................................................42
4. Language focus..............................................................................................46
5
1. Vocabulary.....................................................................................................49
2. Reading comprehension................................................................................49
4. Language focus..............................................................................................51
1. Vocabulary.....................................................................................................54
2. Reading comprehension................................................................................54
4. Language focus..............................................................................................59
1. Vocabulary.....................................................................................................62
2. Reading comprehension................................................................................62
4. Language focus..............................................................................................65
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unit 1. MARKET economY
Mã bài: AVCN 01
Giới thiệu: Bài học này giúp học viên tìm hiểu về khái niệm nền kinh tế.
Mục tiêu:
- Sử dụng được các thuật ngữ liên quan đến nền kinh tế, nền kinh tế thị
trường, nền kinh tế lập kế hoạch, thu nhập quốc nội;
- Đọc, hiểu và dịch được tài liệu liên quan đến nền kinh tế, nền kinh tế thị
trường, nền kinh tế kế hoạch, thu nhập quốc nội;
- Nghiêm túc, cùng hợp tác với giáo viên để hoàn thành bài học.
Nội dung chính:
I. Vocabulary
- afford (v); §ñ tiÒn, thêi gian... ®Ó lµm viÖc g×
- allowance (n); tiÒn tiªu, tiÒn trî cÊp
- seek (v); t×m kiÕm
- resources (n); nguån lùc
- scarce (adj); khan hiÕm
- merchandise (n); hµng ho¸
- economy (n); nÒn kinh tÕ
- economics (n); kinh tÕ häc
- economist (n); nhµ kinh tÕ häc
- savings (n); tiÒn tiÕt kiÖm
- tax (n); thuÕ
- regulation (n); quy luËt, luËt lÖ, ®iÒu lÖ
- inflation (n); l¹m ph¸t
II. Reading comprehension
ECONOMICS
Most people want more than they can afford to buy. If families buy one
thing, they may not be able to afford something they would like. The same is
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true of nations. Whether a nation is rich or poor, most of its people want more
than they can afford. They seek better schools, more houses and stronger armed
forces. The field of economics studies the way the thing people need and want is
made and brought to them. It also studies the way people and nations choose the
things they actually buy among the many things they want.
Economists (specialists in economics) define economics as the study of
how goods and services get produced and how they are distributed. By goods
and services, economists mean everything that can be brought and sold. By
produced, they mean the processing and making of goods and services. By
distributed, they mean goods and services are divided among the people.
In all countries, the resources used to produce goods and services are
scarce. That is, no nation has enough farms, factories and workers to produce
everything that everyone would like.
Money is also scarce. Few people have enough money to buy everything
they want when they want it. Therefore, people everywhere most choose the best
possible way to use their resources and money.
Children may have to choose whether to spend their allowances on a
motion picture or a Hamburger. Storekeepers may have to choose whether to
take a summer vacation or use their savings to buy more merchandise. A nation
may have to choose whether to use tax money to build more submarines. In
economic items, the children, the storekeepers, and the nation all must
economize in order to satisfy their most important needs and wants. This means
they must try to use the resources they have to produce the things they most
want.
Economics is a study of mankind. It tells us how man subsists, grows and
develops in relation to the wealth available on Earth. Relations made by persons
in the society which are in connection with material circumstances and
economic.
MARKET ECONOMY
An economic system in which the market – that is the relation between
producers and consumers, buyers and sellers, investors and workers,
management and labor – is supposed to be regulated by the law of suppy and
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demand. Business firms are supposed to compete freely, and any attempt at
hindering free competition is punishable by law.
Direct government intervention is theoretically ruled out although the
government will influence the economic situation through its fiscal and
budgetary policies.
Answer the questions
1. Can people in most countries buy all the things they want?
……………………………………………………………………………
2. What do nations in the world want to do for their countries?
……………………………………………………………………………
3. What does the field of economics study?
……………………………………………………………………………
4. How do economists define economics?
……………………………………………………………………………
5. Are the resources in the world used to produce goods and services abundant?
……………………………………………………………………………
6. What do people and nations do with their limited resources and money?
……………………………………………………………………………
7. Why is it said that: Economics is a study of mankind?
……………………………………………………………………………
8. Which relations are called economic?
……………………………………………………………………………
9. What is market?
…………………………………………………………………………
10. What is market economy?
……………………………………………………………………………
III. Language focus:
Present simple and Present continuous
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We use the present simple to:
∙ give factual information about company’s activities.
Hyundai has its headquarter in Seoul.
∙ talk about routine activities in the company.
I always check my e-mail in the morning.
We use the present continuous to:
∙ describe ongoings situations and projects.
We are constantly improving the way we sell our products.
∙ describe temporary situations.
She is staying in Paris till the end of the month.
∙ talk about future arrangements.
We are opening a new store next week.
1.Complete the sentences with the present simple or present continuous form
of the verbs in bracket.
a. We normally................ (hold) our sales conference in Spain, but
this year we ................(hold) it in Germany.
b. Although we ................(use) our own sales rep. at the moment,
we generally ................(use) agents in Japan.
c. It normally................(take) us two years to develop a new
product.
d. We don’t often................(raise) our prices more than 5%, but
this time we................ (raise) them 10%.
e. Usually our Sales Director ................(deal) with important
customers.
f. We usually................ (recruit) from within the company, but this
time we ................ (advertise) externally.
g. We................(rent) offices until our new headquarter are ready.
h. The company ................(want) to achieve record sales this year.
2.Complete this job advertisement with the present simple or present
continuous form of the verbs in the box.
look
offer
Have
Offer
employ
need
be
Prepare
Consider
grow
SALES MANAGER
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We.................. one of the largest mobile phone retailers in Europe.
We.................. independent and impartial advice on mobile phones. We
..................more than 800 stores in 10 countries, and we.................. fast.
We.................. over 3,000 workers. Currently we .................. the next
stage in our development, and we .................. for major growth outside
Europe. We.................. for people who are reliable, confident and
enthusiastic. We .................. experienced people who want to work for
an expanding company. We .................. a competitive salary and private
health insurance. We are willing to reward staff with attractive
performance-based bonuses.
Ring 020 7973 3864 for an information back
IV. Writing in business lf
1. Each sentence has a mistake. Underline and correct it
Correct
1. Let me to introduce to my colleague.
1……………….
2. Asia is one of the company’s major market.
2……………….
3. Nokia’s sales in China is very high.
3……………….
4. The Nokia N72 is a very successful production.
4……………….
5. Are there a conference room in the hotel?
5……………….
6. How far does it take you to get there? - 3 hours.
6……………….
7. The meeting starts in 10.15 A.M.
7……………….
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8. There aren’t much suitable candidates for the job.
8………………
2. Make questions for the underlined words
1. Our company is looking for new markets.
…………………………………………………..
2. They usually hold the meetings in the conference room.
…………………………………………………..
3. That company employs 3.000 people within our country.
…………………………………………………..
4. The nearest international airport is about 2km from here.
…………………………………………………..
5. In this country, banks open at 8 o’clock.
…………………………………………………..
6. It took her three hours to fly to the south of the country.
…………………………………………………..
7. As there was no bus at midnight, he walked home.
…………………………………………………..
8. He works at a Japanese company.
…………………………………………………..
9. The company’s general director arrived here yesterday by his own
plane.
…………………………………………………..
10. This dish is made with chicken and onions.
…………………………………………………..
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UNIT 2. MICROECONOMICS
Mã bài: AVCN 02
Giới thiệu: Bài học này giúp học viên tìm hiểu về khái niệm kinh tế vi mô.
Mục tiêu:
- Sử dụng được các thuật ngữ liên quan đến kinh tế vi và mô kinh tế vĩ
mô;
- Đọc, hiểu và dịch được các tài liệu liên quan đến kinh tế vi mô, kinh tế
vĩ mô;
- Nghiêm túc, cùng hợp tác với giáo viên để hoàn thành bài học.
Nội dung chính:
I. Vocabulary
- approach (n); tiÕp cËn, ph-¬ng ph¸p
- aggregate (v); tÝnh gép l¹i, tÝnh hîp l¹i
- relative price (n); gi¸ t-¬ng ®èi
- general equilibrium theory (n); thuyÕt c©n b»ng tæng thÓ
- interaction (n); t¸c ®éng qua l¹i, ¶nh h-ëng lÉn nhau
- theoretical (adj); thuéc vÒ lý thuyÕt
- competition (n); c¹nh tranh
II. Reading comprehension
Microeconomics is a branch of economics that analyzes the market
behavior of individual consumers and firms in an attempt to understand the
decision-making process of firms and households. It is concerned with the
interaction between individual buyers and sellers and the factors that influence
the choices made by buyers and sellers. In particular, microeconomics focuses
on patterns of supply and demand and the determination of price and output in
individual markets (e.g. coffee industry).
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Microeconomic studies individual decisions about particular commodities,
goods and services, which determines prices, and how prices, in turn, determine
the supply and demand of goods and services. For example, we might study why
individual households prefer cars to bicycles and how producers decide whether
to produce car or bicycles. We can then aggregate the behavior of all the
households and all the firms to discuss total car purchases and total car
production.
The field of microeconomics known as general equilibrium theory extends
this approach to its logical conclusion. It studies simultaneously every market for
every commodity. From this, it is hoped that we can understand the completed
pattern of consumption, production, and exchange in the whole economy at a
point in time.
Microeconomics also deals with the effects of national economic policies
economy.
produce efficient results, and describes the theoretical conditions needed for
Answer the questions
1. Why does the microeconomics analyze the behavior of individual firms
and consumers?
……………………………………………………………………………
2. Does it focus on overall economic trends?
……………………………………………………………………………
3. What is needed before total car purchases and production can be
discussed?
……………………………………………………………………………
4. What is the field of microeconomics known as?
……………………………………………………………………………
III. Word study
Match the words and the definitions
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word
- economist
definitions
- connect with money
- commodity
- interaction
- monetary
- combine different items, amounts
- a state of balance
- a product or a raw material that can be bought
and sold
- equilibrium
- aggregate
- influence each other
- a person who studies or writes about economics
IV. Language focus
The past simple tense and The present perfect tense
• We use the past simple tense:
- to talk about the completed actions that happened in the past.
Example: They worked over last weekend to meet the
deadline.
- to refer a definite moment or period in the past.
Example: They made the presentation on Monday.
• The present perfect connects the past and the present. We use the present
perfect:
- to talk about the past actions that affect us now.
Example: Our company has just introduced flexitime and
everyone’s
delighted.
- to talk about our life experiences.
Example: I’ve worked with many countries where stress was
a problem.
- to announced news.
Example: The CEO has appointed a new management team.
A. Cross out the incorrect sentence in each pair.
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1.
2.
Stress levels have increased in recent years.
Stress levels increased in recent years.
The role of woman changed dramatically over the past 100
years.
The role of woman has changed dramatically over the past
100 years.
3.
4.
5.
6.
He has worked as a stress counsellor since 1999.
He worked as a stress counsellor since 1999.
He resigned 2 months ago.
He has resigned 2 months ago.
Have you ever been to a stress counsellor before?
Did you ever go to a stress counsellor before?
I have seen a stress counsellor last week.
I saw a stress counsellor last week.
B. Write the time expressions from the box under the correct
heading.
Past simple
Presen perfect
so far
two years ago
ever
in 1999
never
yet
just
yesterday
for the last two weeks
during the 1990s
already
since 2001
last Monday
over last few years
university
when I was at
V. Writing in business
1. Put the words in bracket into the correct forms
16
1. Sorry! I can’t go to your housewarming party next Monday evening. I
am having an (appoint)……………….. then.
2. What are the usual (work) ……………….. hours in your company?
3. Hoan Kiem lake is one of Hanoi major tourist (attract) ………………...
4. The (fly) ……………….. to Ho Chi Minh city took me two hours and a
half last Tuesday.
5. Her dream is become a good (account) ………………...
6. Thank you for (invite) ……………….. us.
7. As a/an (nation) ……………….. language. English is spoken widely by
a very large number of people.
8. This company (product) ……………….. shoes to export.
2. Reorder the words to make meaningful sentences.
1. pass/ final exam/ she / easily / managed/ her / to/ .
…………………………………………………………………..
2. an / she / novelist / is / excellent / .
…………………………………………………………………..
3. cars / prefer / individual households / to bicycles / may /.
…………………………………………………………………..
4. always /easy / is / total car production / estimate / not / to / .
…………………………………………………………………..
5. bank / money / he/ to / went/ borrow / the / to.
…………………………………………………………………..
3. Read and complete the passage below using provided words.
rich
full
pair
hate
sons
on
interested
founder
likes
meeting
Phil Knight is the (1)……………. and CEO of Nike, a famous sports and
fitness company. He is from Oregon, USA. He is 65 and is very (2)………….
man. He is married, and his wife’s name is Penny. They have two
17
(3)……………. and one daughter. Knight loves sport, including tennis, running
and golf. He also (4)………….. fast cars. He says, “I love the fact that Nike is
about sports.” He has a tattoo of the Nike logo (5)………….. his left leg.
Knight’s ad agency is Wieden & Kennedy. At his first
(6)………………….. with Wieden, Knight said, “Hi, I’m Phil Knight. And I
(7)…………….. advertising.” But they are still partners after 21 years. At
meetings with Wieden, Knight is relaxed and tells jokes. He wears blue jeans, a
T-shirt and suit jacket, and a (8)…………….. of Nike shoes.
Knight is (9)………………. in Asia, especially Japan. His office is
(10)………….. of objects from Asia. It is in Nike’s World Headquarters in
Beaverton Oregon.
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UNIT 3. MACROECONOMICS
Mã bài: AVCN 03
Giới thiệu: Bài học này giúp học viên tìm hiểu về khái niệm kinh tế vĩ mô.
Mục tiêu:
- Sử dụng được các thuật ngữ liên quan đến kinh tế vĩ mô, các câu bị
động;
- Đọc, hiểu và dịch được các tài liệu liên quan đến kinh tế vĩ mô;
- Nghiêm túc, cùng hợp tác với giáo viên để hoàn thành bài học.
Nội dung chính:
I. Vocabulary
- economic trend(n); xu h-íng kinh tÕ
- unemployment(n); t×nh tr¹ng thÊt nghiÖp
- balance of payment (n); b¶ng c©n ®èi chi tiªu
- inflation (n); l¹m ph¸t
- monetary policy (n); chÝnh s¸ch tiÒn tÖ
- fiscal policy (n); chÝnh s¸ch tµi kho¸, chÝnh s¸ch tµi chÝnh
- revenue (n); thu nhËp
- respond to (v); ph¶n øng
- taxation (n); thuÕ
19
- expenditure (n); chi tiªu, chi phÝ
II. Reading comprehension
Macroeconomics provides us with a bird’s eye view of country’s
economic landscape. Instead of looking at behavior of individual business and
consumer – called microeconomics – the goal of macroeconomics is to look at
overall economic trends such as employment levels, economic growth,
balance of payments, and inflation. The study of the world economy, for
example, is essentially a macroeconomics survey.
Just as a speed of an engine is regulated by its supply of fuel,
macroeconomics is influenced mainly by monetary policy, which controls a
nation’s money supply, and fiscal policy, which controls a government’s
revenue and spending. Control over an economy is essentially the hands of
each country’s central banks and government, because they control the money
that provides the fuel to keep the economy running.
Monetary policy, the control of nation’s money supply is managed by
each country’s central banks. Germany’s Bundesbank, Britain’s bank of
England, and the bank of Japan all regulate their supplies with basically the
same goals as the US Federal Reserve to promote economic growth and keep
inflation under control.
Just as a driver uses the accelerator to speed up or slow down a vehicle,
central bank controls the economy by decreasing the money supply. By carefully
regulating the supply money to fuel economic growth, a central bank works to
keep economy from overheating or slowing down too quickly.
Monetary policy is essentially a guessing game. There is no one statistic
to tell us how fact an economy is growing, and there is nothing that tells us how
quickly the economy will respond to changes that may take months or years to
implement. Central banks try to keep one eye to employment, resulting from
economic slow down.
The economy at large also can be controlled by regulating fiscal policy,
government revenue and spending. Although a country’s money supply is
controlled by central banks, government spending also greatly influenced by a
country’s economic growth. Just as a family’s economic health is influenced by
parents’ earning and spending habits, a nation’s economic heath is influenced by
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19/04/2022
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