11 ………………………………………………………………………………………… 2. How many tips are there in the article? ………………………………………………………………………………………… 3. How can you deal with smaller debts? ………………………………………………………………………………………… 4. What can you do if customers pay up swiftly? ………………………………………………………………………………………… 5. Whose name do you need to know? ………………………………………………………………………………………… B. Translate the reading passage into Vietnamese (2 points) ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… II. Write completed sentences based on the given phrases (2 points) 1. Law/ must/ obey. ………………………………………………………………………………………… 2. Those days/ they/ can/ work/ rapidly/ factory/ but not now. ………………………………………………………………………………………… 3. British government/ control/ economy/ strictly/ NECD. ………………………………………………………………………………………… 4. Economy/ which/ poorly run/ lead/ problem/ society. ………………………………………………………………………………………… 5. People/ interviewed/ manager/ yesterday. ………………………………………………………………………………………… 6. Fiscal deficits/ affect/ balance of payments/ rate of inflation. ………………………………………………………………………………………… 7. There/ change/ quantity/ material supplied. ………………………………………………………………………………………… 8. Make profit/ earn money. ………………………………………………………………………………………… 9. Accounting reports/ prepared/ order/ help/ make decision. ………………………………………………………………………………………… 10. Each share/ presented/ stock certificate. ………………………………………………………………………………………… 12 III. Translate the following sentences into English (2 points) 1. Các chuyên gia dự báo thị trường bảo hiểm năm nay sẽ tiếp tục gặp khó khăn vì một lượng vốn đáng kể được đổ vào thị trường chứng khoán. ………………………………………………………………………………………… ………………………………………………………………………………………… 2. Rất nhiều các công ty của Đài loan đang xem xét việc chuyển một số các nhà máy của họ ở Trung Quốc sang Việt nam. ………………………………………………………………………………………… ………………………………………………………………………………………… 3. Theo bộ Thương mại, lạm phát bị ảnh hưở ng bởi các yếu tố trong nước và ngoài nước. ………………………………………………………………………………………… ………………………………………………………………………………………… 4. Phát biểu tại hội nghị, Chủ tịch Uỷ ban nhân dân Trịnh Quang Sử đã nhấn mạnh rằng trong năm nay thành phố sẽ tiếp tục cải tiến các thủ tục hành chính… ………………………………………………………………………………………… ………………………………………………………………………………………… 5. Việt nam đã trở thành thành viên chính thức của Tổ chức Thương mại thế giới năm 2006. ………………………………………………………………………………………… ………………………………………………………………………………………… IV. Write a passage about the relationship between products and markets (about 200 words). (2 points) ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… 13 ENGLISH TEST 5 Time: 90 minutes I. Reading passage A. Read the passage and answer the questions below based on the text (2 points) Business finance Business finance refers to the financial decision making, the control of funds flows in the course of operation, and the seeking of sources for the development programs of s business. In addition to bookkeeping accounting, business finance includes the tasks of cashiering, debt collecting, customers’ credit classification…and the assessment of efficiency in the performance. Special decisions are needed when entrepreneurs want a business to start (decisions on the founders’, legal and initial capital), to expand (increase of the chartered capital), and when the business faces the state of insolvency or fall into failure, the decisions will be made on whether to re-structure or to disband it, and in case of closing, whether to terminate it by dissolution or by bankruptcy. Decisions made during course of a business life are made in industrial projects or in commercial transactions. The evaluation of such plans is based on some financial ratios. In production, business finance esteems the profitability of an investment by an analysis of the break-even point and the pay-back time. These are calculated from fixed and variable costs with some considerations of depreciation of assets and time money value. In commerce, business finance is mostly concerned with some matters as a budget of an advertising campaign, possible losses occurred from country risks or credit risks… and the pricing policies to cope with the price war conditions. New words: founders’ capital: vốn sáng lập viên legal capital: vốn pháp định disband: giải tán break-even point: điểm hoà vốn pay back time: thời gian hoàn vốn depreciation of asset: khấu hao tài sản time money value: thời giá tiền tệ Questions 1. What does business finance refer to? ………………………………………………………………………………………… 2. Give an explanation for the word “entrepreneur”. ………………………………………………………………………………………… 3. What is the evaluation of the plans based on? ………………………………………………………………………………………… 4. What is the opposite of “variable cost”? ………………………………………………………………………………………… 5. Why is business finance concerned with the pricing policies? ………………………………………………………………………………………… B. Translate the reading passage into Vietnamese (2 points) 14 ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… II. Write completed sentences based on the given phrases (2 points) 1. Car/ will/ maintain/ them. ………………………………………………………………………………………… 2. People/ not/ like/ work/ unsatisfactory conditions. ………………………………………………………………………………………… 3. Americans/ dedicated/ system/ private enterprise. ………………………………………………………………………………………… 4. Change/ government/ usually/ mean/ change/ policy. ………………………………………………………………………………………… 5. Said/ she/ get/ order/ furniture. ………………………………………………………………………………………… 6. Prices/ rise/ if government/ print/ more money/ people/ want/ have. ………………………………………………………………………………………… 7. Supply/ cigarettes/ not/ usually/ fluctuate. ………………………………………………………………………………………… 8. Can/ collect/ goods/ factory? ………………………………………………………………………………………… 9. Shareholders/ people/ own/ part/ company. ………………………………………………………………………………………… 10. Accounting/ concerned/ report/ effects/ past decision. ………………………………………………………………………………………… III. Translate the following sentences into English (2 points) 1. Năm ngoái thị phần của công ty bảo hiểm Bảo Việt đã tăng 3%. ………………………………………………………………………………………… ………………………………………………………………………………………… 2. Các công ty của Đài loan sẽ đầu tư chủ yếu vào các lĩ nh vực như chất bán dẫn, công nghệ truyền thông và thông tin. ………………………………………………………………………………………… ………………………………………………………………………………………… 3. Cổ phần hoá giúp cho nhiều doanh nghiệp kiểm soát các hoạt động của mình một cách tốt hơn và làm giảm các chi phí về quản lý hành chính. 15 ………………………………………………………………………………………… ………………………………………………………………………………………… 4. Một số người tin rằng lạm phát sẽ ổn định bởi giá của nhiều loại hàng hóa nhập khẩu giảm. ………………………………………………………………………………………… ………………………………………………………………………………………… 5. Nhiều doanh nghiệp có vốn đầu tư của nước ngoài đã tham dự hội nghị 2 ngày tổ chức tại thành phố Hồ Chí Minh tuần trước. ………………………………………………………………………………………… ………………………………………………………………………………………… IV. Imaging that after graduating from university, you intend to work for a foreign company. English is very necessary and useful for your work. So what would you do to improve your English especially English for Business management now? Write a passage about your plan about 150 words. (2 points) ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… 16 ENGLISH TEST 6 Time: 90 minutes I. Reading passage A. Read the passage and answer the questions below based on the text (2 points) Over the decades, the name of Siemens has become synonymous with progress. Since 1847, when Werner Siemens and Johann Georg Halske founded the Siemens & Telegraph Construction Company in Berlin, the history of Siemens has been closely linked with the development of electrical engineering. While still a fledgling firm, Siemens & Halske spearheaded the evolution of telegraphy with the first pointer telegraph and the construction of an extensive telegraph network. In 1866, Werner Siemens invented the dynamo machine, laying the cornerstone of power engineering. New ideas are an old tradition at Siemens. The company that grew out of the original Siemens & Halske is today a highly innovative leader in the world electrical and electronics market. Composed of Siemens AG and an array of domestic and foreign subsidiaries, the contemporary Siemens organization continues to set milestones on the road of progress. Siemens maintains its own production facilities in more than 50 countries and operates a worldwide sales network. With more than 300,000 employees, it is one of the largest companies in the world electrical/electronics industry, having recorded annual sales of DM 82 billion in the 1992/93 fiscal year. Reliable and farsighted management is united with the youthful dynamism and zest for innovation that typify the company. New words synonymous: đồng nghĩa fledgling firm: hãng mới thành lập evolution: sự tiến triển, sự tiến hoá spearhead: làm mũi nhọn dẫn đầu dynamo machine: máy phát điện cornerstone: nền tảng, cơ bản subsidiary: chi nhánh, công ty con milestone: mục tiêu, cột mốc farsighted: c ó tầm nhìn xa, trông rộng zest: sự say mê, sự thích thú typify: là điển hình của, làm mẫu cho Questions 1. When and when did Siemens & Telegraph Construction Company found? ………………………………………………………………………………………… 2. What has the history of Siemens been closely linked with? ………………………………………………………………………………………… 3. What is the cornerstone of power engineering? ………………………………………………………………………………………… 4. How many employees does Siemens have? ………………………………………………………………………………………… 5. What typify the company? ………………………………………………………………………………………… B. Translate the reading passage into Vietnamese (2 points) ……………………………………………………………………………………………… ……………………………………………………………………………………………… 17 ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… II. Write completed sentences based on the given phrases (2 points) 1. Accounting/ one/ fastest growing field/ modern business world. ………………………………………………………………………………………… 2. Importing/ exporting/ two aspects/ foreign trade. ………………………………………………………………………………………… 3. Unions/ argue/ points/ important/ its members. ………………………………………………………………………………………… 4. Some economists/ interested/ measure/ changes/ price of essential commodities. ………………………………………………………………………………………… 5. Management/ try/ change/ methods/many times. ………………………………………………………………………………………… 6. Marketing/ defined/ process of matching/ organization’s resources/ customer needs. ………………………………………………………………………………………… 7. People/ not/ like/ work/ unsatisfactory conditions. ………………………………………………………………………………………… 8. New government/ work/ rapidly/ change/ laws. ………………………………………………………………………………………… 9. Changes/ prices/ lead/ change/ quantity of a commodity. ………………………………………………………………………………………… 10. What/ difference/ demand/ desire/need? ………………………………………………………………………………………… III. Translate the following sentences into English (2 points) 1. Những người nắm giữ cổ phiếu sẽ là những người chủ sở hữu của công ty. ………………………………………………………………………………………… 2. Ban quản trị phải thận trọ ng xem xét cả luồng tiền ra và vào trong việc điều hành công ty. ………………………………………………………………………………………… 3. Nếu bạn muốn kinh doanh bạn cần phải có vốn. ………………………………………………………………………………………… 4. Viễn thông đóng vai trò quan trọng trong nền kinh tế. ………………………………………………………………………………………… 18 5. Các công ty tiến hành việc định giá theo nhiều cách khác nhau. ………………………………………………………………………………………… IV. Write a passage about the different economic systems (about 150 words) (2 points) ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… 19 ENGLISH TEST 7 Time: 90 minutes I. Reading passage A. Read the passage and answer the questions below based on the text (2 points) Cost accounting Cost accounting is an essential specialty within the accounting field. One of the main objectives of industry is to determine the selling price of the products or the cost of services that are furnished by a company. To establish a selling price that ensures a profit, it is first necessary to determine the costs of making the product or of providing the service. This is the purpose of cost accounting, and many of the procedures of other branches of accounting have been adapted to achieve this end. Basically, there are two kinds of manufacturing. In the first, raw materials are shaped or assembled into a product. Many consumer goods, including automobiles, appliances, furniture and clothing are manufactured in this way. In the second, a continuous process that is often chemical in nature changes a raw material into some other kind of product. Metal are refined, or purified, from their ores by means of a continuous process. Some agricultural products - like sugar - are also refined in this way. Petroleum product, paper, flour and cement are other examples of continuous – process manufacturing. Because of this difference in manufacturing techniques, there are two principles methods of determining costs. The first method, job-order cost accounting, is suitable for use with the assembly type of manufacturing. It is used to determine the cost of an individual item or of a batch, or job lot, of identical items. The other method, process cost accounting, is suitable for use with the continuous process type of manufacturing. It differs from job-order costing because it is based on a time period that is usually determined by the nature of the process. New words job-order cost accounting: hạch toán giá thành theo đơn đặt hàng process cost accounting: hạch toán giá thành theo quá trình phân bước manufacturing technique: kỹ thuật sản xuất identical: đúng, chính xác refine: tinh chế Questions: 1. What is one of the main objectives of industry? ………………………………………………………………………………………… 2. How many kinds of manufacturing are there? ………………………………………………………………………………………… 3. How many methods of determining costs are there? ………………………………………………………………………………………… 4. What are they? ………………………………………………………………………………………… 5. What is the difference between the two methods? ………………………………………………………………………………………… 20 B. Translate the reading passage into Vietnamese (2 points) ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… II. Write completed sentences based on the given phrases (2 points) 1. Main function/ NEDC/ plan/ national production/ set/ production target. ………………………………………………………………………………………… 2. Britain / have/ mixed economy. ………………………………………………………………………………………… 3. People/ seldom/ have/ everything/ want. ………………………………………………………………………………………… 4. Corporation/ also/ capital funds/ borrowing. ………………………………………………………………………………………… 5. Fiscal policy/ carry/ Ministry of Finance. ………………………………………………………………………………………… 6. Greater/ success of the company/ more value/ shares/ have. ………………………………………………………………………………………… 7. Utility/ vary/ different people/ different nations. ………………………………………………………………………………………… 8. Britain/ similar/ USA. ………………………………………………………………………………………… 9. Volume of outputs/ limit/ amount of factors of production. ………………………………………………………………………………………… 10. Accounting/ basic/ vital element/ every/ modern business. ………………………………………………………………………………………… III. Translate the following sentences into English (2 points) 1. Các công ty tiến hành việc định giá theo nhiều cách khác nhau. ………………………………………………………………………………………… 2. Cung của nhiều loại hàng hoá có thể được điều chỉnh cho phù hợp với điều kiện của thị trường. ………………………………………………………………………………………… ………………………………………………………………………………………… 3. Hội nghị sẽ tập trung vào các chuẩn mực quốc tế trong ngành tài chính. . ………………………………………………………………………………………… 3. Cổ phần hoá giúp cho nhiều doanh nghiệp kiểm soát các hoạt động của mình một cách tốt hơn và làm giảm các chi phí về quản lý hành chính. 15 ………………………………………………………………………………………… …………………………………………………………………………………………. ………………………………………………………………………………………… 2. Ban quản trị phải thận trọ ng xem xét cả luồng tiền ra và vào trong việc điều hành công ty. ………………………………………………………………………………………… 3. Nếu bạn muốn kinh doanh bạn cần phải có vốn ………………………………………………………………………………………… 10 . Each share/ presented/ stock certificate. ………………………………………………………………………………………… 12 III. Translate the following sentences into English (2 points) 1. Các chuyên gia