GIÁO TRÌNH - Tiếng Anh chuyên ngành kế toán (Nguyễn Kiều Vân)



Để phục  vụ cho  việc  giảng  dạy  nội  dung  môn  học  Anh  văn  chuyên  ngành  theo chương trình đào tạo nghềKế  toán trình độ  Cao đẳng và trung cấp. Tiếng Anh chuyên ngành kế  toán được soạn dành riêng cho những người làm việc trong lĩnh vực tài chính và  kế toán,  những  người  cần  tiếng  Anh  để giao  tiếp  trong  nhiều  tình  huống  với  đồng nghiệp liên quan đến các vấn đềvềKinh kếthị trường, kinh tếvi mô và kinh tế vĩ mô, về cung và cầu, vềtiền tệvà chức năng của tiền tệ, …Môn học còn giúp người học có được vốn từvựng và thuật ngữchuyên môn vềngành kếtoán hỗtrợcho công việc đọc hiểu tài liệu Tiếng Anh chuyên ngành kếtoán, trong thuyết trình, giao tiếp, … .

Sau một thời gian khảo sát và nghiên cứu tài liệu cũng như trong thực tiễn về  lĩnh vực Kếtoán chúng tôi viết giáo trình này nhằm phục vụcho công tác giảng dạy giáo dục nghề nghiệp.  Để  hoàn  thành  được  quyển  giáo  trình  này  là  sự giúp  sức  không  nhỏ của trường cao đẳng nghềTrà Vinh và tập thể  đội ngũ giáo viên trong Khoa Khoa học cơ bản.  Giáo  trình  này  được  biên  soạn  để giảng  dạy  cho  người  học  ở  trình  độ cao  đẳng, trung cấp nghềKếtoán. 


NỘI DUNG:


UNIT 1: MARKET ECONOMY...................................................................................... 2

A. Giới thiệu ........................................................................................................................ 2

B. Mục tiêu: ......................................................................................................................... 2

C. Nội dung chính: ............................................................................................................... 2

1. Vocabulary. ...................................................................................................................... 2

1.1. Read the new words. ..................................................................................................... 2

1.2. Read the new words and give the meaning. ................................................................. 2

1.3. Fill in the blanks with the words given about Market economy. ................................ 2

2. Reading. ........................................................................................................................... 3

3. Comprehension questions: ............................................................................................... 3

4. Word study....................................................................................................................... 4

4.1. Macth the words with the definitions below. ............................................................... 4

4.2. Complete the sentences, using the words in italic. ....................................................... 4

4.3 Practical exercise: Translate into Vietnamese: .............................................................. 4

D.Tài liệu tham khảo: .......................................................................................................... 5

UNIT 2: MICROECONOMICS AND MACROECONOMICS ................................... 6

A. Giới thiệu ........................................................................................................................ 6

B. Mục tiêu: ......................................................................................................................... 6

C. Nội dung chính: ............................................................................................................... 6

1. Vocabulary. ...................................................................................................................... 6

1.1. Read the new words. ..................................................................................................... 6

1.2. Read and give the meaning. .......................................................................................... 6

1.3. Fill in the blanks with the words given about macroeconomics. ................................ 6

2. Reading ............................................................................................................................ 7

3. Comprehension. ............................................................................................................... 8

4. Word study....................................................................................................................... 8

4.1.  Fill  out  ten  errors  in  the  passage  and  correct  them.  Write  your  correction  in  the 

blanks given. ........................................................................................................................ 8

4.2. Translate the passage into Vietnamese. ........................................................................ 9

D.Tài liệu tham khảo: .......................................................................................................... 9

UNIT 3: DEMAND AND SUPPLY ................................................................................ 11

A. Giới thiệu: ..................................................................................................................... 11

B. Mục tiêu: ....................................................................................................................... 11

C. Nội dung chính: ............................................................................................................. 11

1. Vocabulary. .................................................................................................................... 11

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1.1. Read the new words. ................................................................................................... 11

1.2. Read and give the meaning. ........................................................................................ 11

1.3. Fill in the blanks with the words given about Supply and demand. .......................... 11

2. Reading. ......................................................................................................................... 12

3. Comprehension. ............................................................................................................. 13

4. Word study. ................................................................................................................... 14

4.1. Translate the phrases into English. ............................................................................. 14

4.2.  Fill  out  ten  errors  in  the  passage  and  correct  them.  Write  your  correction  in  the 

blanks given. ...................................................................................................................... 14

D. Tài liệu tham khảo: ....................................................................................................... 14

UNIT 4: MONEY AND ITS FUNCTIONS ................................................................... 16

A. Giới thiệu: ..................................................................................................................... 16

B. Mục tiêu: ....................................................................................................................... 16

C. Nội dung chính: ............................................................................................................ 16

1. Vocabulary..................................................................................................................... 16

1.1. Read the new words. ................................................................................................... 16

1.2. Read and give the meaning. ........................................................................................ 16

1.3. Fill in the blanks with these words given about What is money?. ............................. 16

2. Reading. ......................................................................................................................... 17

2.1. Translate the paragraph into Vietnamese. .................................................................. 17

2.2. Read the text carefully and answer the questions ....................................................... 17

3. Comprehension. ............................................................................................................. 18

4. Word study. ................................................................................................................... 19

4.1. Below is the list of countries. What names do we give to the currencies used in the 

countries? ........................................................................................................................... 19

4.2. Each of the adjectives listed below is derived from a noun ....................................... 19

D. Tài liệu tham khảo: ....................................................................................................... 20

UNIT 5: BANKS AND BUSINESS ................................................................................ 21

A. Giới thiệu: ..................................................................................................................... 21

B. Mục tiêu: ....................................................................................................................... 21

C. Nội dung chính: ............................................................................................................ 21

1. Vocabulary..................................................................................................................... 21

1.1. Read the new words. ................................................................................................... 21

1.2. Read and give the meaning. ........................................................................................ 21

1.3. Fill in the blanks with the words given about A bank. .............................................. 21

2. Reading. ......................................................................................................................... 22

3. Comprehension. ............................................................................................................. 23

4. Word study. ................................................................................................................... 23

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4.1. Choose the best word to complete each blank. ........................................................... 23

4.2. Which prefixes are used with these words to form opposites .................................... 23

4.3. Practice grammar: The passive .................................................................................. 24

D. Tài liệu tham khảo: ....................................................................................................... 24

UNIT 6: MARKETING, ANALYSIS OF MARKETING OPPORTUNITIES ......... 26

A. Giới thiệu: ..................................................................................................................... 26

B. Mục tiêu: ....................................................................................................................... 26

C. Nội dung chính: ............................................................................................................. 26

1. Vocabulary. .................................................................................................................... 26

1.1. Read the new words. ................................................................................................... 26

1.2. Read and give the meaning. ........................................................................................ 26

1.3. Fill in the blanks with the words given about Marketing. ......................................... 26

2. Reading. ......................................................................................................................... 27

3. Comprehension. ............................................................................................................. 28

3.1. Are these sentences True/ False ? ............................................................................... 28

3.2. Fill in the blanks with suitable words or phrases from the box .................................. 28

4. Word study..................................................................................................................... 29

4.1. Word family ................................................................................................................ 29

4.2. Match the price term with the person or organization that charges it. ....................... 29

4.3. Rewrite the following sentences using modal verb: should, could, must,...... ........... 29

D.Tài liệu tham khảo: ........................................................................................................ 30

UNIT 7: PRICING .......................................................................................................... 31

A. Giới thiệu: ..................................................................................................................... 31

B. Mục tiêu: ....................................................................................................................... 31

C. Nội dung chính: ............................................................................................................. 31

1. Vocabulary ..................................................................................................................... 31

1.1. Read the new words. ................................................................................................... 31

1.2. Read and give the meaning. ........................................................................................ 31

1.3. Fill in the blanks with the words given about Pricing. .............................................. 31

2. Reading .......................................................................................................................... 32

2.1. According to the text, decide whether the following sentences are True (T) or false 

(F). ..................................................................................................................................... 32

2.2. Find words in the text with the opposite meaning to chose listed below .................. 33

3. Comprehension. ............................................................................................................. 33

4. Word study..................................................................................................................... 33

4.1. Give the meaning of these words without using dictionary. ...................................... 33

4.2. Decide which verb to use in the following sentences. ................................................ 33

D.Tài liệu tham khảo: ........................................................................................................ 34

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UNIT 8: FINANCE ......................................................................................................... 35

A. Giới thiệu: ..................................................................................................................... 35

B. Mục tiêu: ....................................................................................................................... 35

C. Nội dung chính: ............................................................................................................ 35

1. Vocabulary..................................................................................................................... 35

1.1. Read the new words. ................................................................................................... 35

1.2. Read the new words and give the meaning. ............................................................... 35

1.3. Fill in the blanks with the words given about Fiance. ................................................ 35

2. Reading. ......................................................................................................................... 36

2.1. Read the passages carefully and answer the questions............................................... 37

2.2. Translate the passage into Vietnamese. ...................................................................... 37

3. Comprehension. ............................................................................................................. 37

4. Word study. ................................................................................................................... 37

4.1. Condition sentences : If-clause (Type I) .................................................................... 37

4.2. Passive voice............................................................................................................... 38

D. Tài liệu tham khảo: ....................................................................................................... 38

UNIT 9: FUNDING THE BUSINESS ........................................................................... 40

A. Giới thiệu: ..................................................................................................................... 40

B. Mục tiêu: ....................................................................................................................... 40

C. Nội dung chính: ............................................................................................................ 40

1. Vocabulary..................................................................................................................... 40

1.1. Read the new words. ................................................................................................... 40

1.2. Read and give the meaning of them. .......................................................................... 40

2. Reading. ......................................................................................................................... 40

2.1. Fill in the blanks with the words given and Funding the business. ........................... 40

2.2. Translate the passage into Vietnamese. ...................................................................... 41

3. Comprehension. ............................................................................................................. 41

3.1. Fill out 8 errors in the passage and correct them. Write your correction in the blanks 

given. ................................................................................................................................. 41

3.2. True/ False statements: ............................................................................................... 41

4. Word study. .................................................................................................................. 42

4.1. Grammar focus: Comparison of adjectives ................................................................ 42

4.2. Practice grammar. ....................................................................................................... 42

D. Tài liệu tham khảo: ....................................................................................................... 42

UNIT 10: TAXATION ................................................................................................... 44

A. Giới thiệu: ..................................................................................................................... 44

B. Mục tiêu: ....................................................................................................................... 44

C. Nội dung chính: ............................................................................................................ 44

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1. Vocabulary ..................................................................................................................... 44

1.1. Read the new words. ................................................................................................... 44

1.2. Read and give the meaning. ........................................................................................ 44

2. Reading about Taxation. ................................................................................................ 44

3. Comprehension: ............................................................................................................. 45

3.1. Answer the questions: ................................................................................................. 45

3.2. There are some types of tax in the boxes below, but some letters  are missing. Can 

you complete the words? ................................................................................................... 45

3.3. Match these expressions with tax to their definitions. ............................................... 45

3.4. Use words from the box to fill in the gaps. ................................................................ 45

4. Word study..................................................................................................................... 46

4.1. Translate these phrases into English don’t use dictionaries....................................... 46

4.2. Look at the following sentences taken from the Reading passage: ............................ 46

D. Tài liệu tham khảo: ....................................................................................................... 46

UNIT 11: MANAGEMENT OF WORKING CAPITAL ............................................ 48

A. Giới thiệu: ..................................................................................................................... 48

B. Mục tiêu: ....................................................................................................................... 48

C. Nội dung chính: ............................................................................................................. 48

1. Vocabulary ..................................................................................................................... 48

2. Reading. ......................................................................................................................... 48

2.1. Fill in the blanks with the words about Working capital............................................ 48

2.2. Match these captions with the paragraph below. ........................................................ 48

2.3. Translate the paragraph into Vietnamese. .................................................................. 49

3. Comprehension: ............................................................................................................. 49

4. Word study..................................................................................................................... 50

4.1. Translate the phrases into English without using dictionaries. .................................. 50

4.2. Match the words on the left with the best opposite on the right. ............................... 50

4.3. Macth the words with the definitions below. ............................................................. 50

4.4. Using the words or phrases in the box to fill in the blanks ........................................ 50

D.Tài liệu tham khảo: ........................................................................................................ 51

UNIT 12: FOREIGN EXCHANGE MARKET ............................................................ 52

A. Giới thiệu: ..................................................................................................................... 52

B. Mục tiêu: ....................................................................................................................... 52

C. Nội dung chính: ............................................................................................................. 52

1. Vocabulary. .................................................................................................................... 52

2. Reading. ......................................................................................................................... 52

2.1. Fill in the blanks with the words about The foreign exchange market. ..................... 52

2.2. Translate the paragraph into Vietnamese. .................................................................. 53

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3. Comprehension. ............................................................................................................. 53

3.1. Answer the questions. ................................................................................................ 53

3.2. Write True/ False base on the paragraph above. ........................................................ 53

3.3. Macth the words with the definitions. ........................................................................ 53

3.4. Using the words or phrases in the box to fill in the blanks. ....................................... 54

4. Word –study ................................................................................................................. 54

4.1. Translate the phrases into English without using dictionaries. .................................. 54

4.2. Grammar focus about Showing direction opposition, Expressing Purpose. .............. 54

4.3. Practice into exercise. ................................................................................................. 55

D. Tài liệu tham khảo: ....................................................................................................... 55

UNIT 13: STOCK EXCHANGE .................................................................................... 57

A. Giới thiệu: ..................................................................................................................... 57

B. Mục tiêu: ....................................................................................................................... 57

C. Nội dung chính: ............................................................................................................ 57

1. Vocabulary..................................................................................................................... 57

1.1. Read the new words. ................................................................................................... 57

1.2. Read and give the meaning. ........................................................................................ 57

2. Reading about A stock exchange. ................................................................................. 57

3. Comprehension. ............................................................................................................. 58

3.1. Match these captions with the paragraph below. ....................................................... 58

3.2. Fill out 10 errors in the passage and correct them. Write your correction in the blanks 

given. ................................................................................................................................. 58

3.3. Answer the questions. ................................................................................................. 59

4. Word study .................................................................................................................... 59

4.1. Translate the phrases into English without using dictionaries. .................................. 59

4.2. Use so that to combine two sentences. ....................................................................... 59

4.3. Translate into Vietnamese. ......................................................................................... 60

D. Tài liệu tham khảo: ....................................................................................................... 60

UNIT 14: ACCOUNTING, THE BALANCE SHEET................................................. 62

A. Giới thiệu: ..................................................................................................................... 62

B. Mục tiêu: ....................................................................................................................... 62

C. Nội dung chính .............................................................................................................. 62

1. Vocabulary..................................................................................................................... 62

1.1. Read the new words. ................................................................................................... 62

1.2. Read and give the meaning. ........................................................................................ 62

2. Reading .......................................................................................................................... 62

2.1. Fill in the blanks with the words about Accounting. .................................................. 62

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2.2. Read and translate the passage into Vietnamese. ....................................................... 63

3. Comprehension. ............................................................................................................. 63

3.1. Answer questions. ....................................................................................................... 63

3.2. Match the words with their partners. .......................................................................... 64

4. Word study..................................................................................................................... 64

4.1. Translate the phrases into English without using dictionaries. .................................. 64

4.2.  Now  use  verbs  or  nouns  from  above  to  complete  the  sentences.  You  may  need  to 

change the form. ................................................................................................................ 64

4.3. Translate into Vietnamese: Accounting ..................................................................... 65

D. Tài liệu tham khảo: .








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Để phục  vụ cho  việc  giảng  dạy  nội  dung  môn  học  Anh  văn  chuyên  ngành  theo chương trình đào tạo nghềKế  toán trình độ  Cao đẳng và trung cấp. Tiếng Anh chuyên ngành kế  toán được soạn dành riêng cho những người làm việc trong lĩnh vực tài chính và  kế toán,  những  người  cần  tiếng  Anh  để giao  tiếp  trong  nhiều  tình  huống  với  đồng nghiệp liên quan đến các vấn đềvềKinh kếthị trường, kinh tếvi mô và kinh tế vĩ mô, về cung và cầu, vềtiền tệvà chức năng của tiền tệ, …Môn học còn giúp người học có được vốn từvựng và thuật ngữchuyên môn vềngành kếtoán hỗtrợcho công việc đọc hiểu tài liệu Tiếng Anh chuyên ngành kếtoán, trong thuyết trình, giao tiếp, … .

Sau một thời gian khảo sát và nghiên cứu tài liệu cũng như trong thực tiễn về  lĩnh vực Kếtoán chúng tôi viết giáo trình này nhằm phục vụcho công tác giảng dạy giáo dục nghề nghiệp.  Để  hoàn  thành  được  quyển  giáo  trình  này  là  sự giúp  sức  không  nhỏ của trường cao đẳng nghềTrà Vinh và tập thể  đội ngũ giáo viên trong Khoa Khoa học cơ bản.  Giáo  trình  này  được  biên  soạn  để giảng  dạy  cho  người  học  ở  trình  độ cao  đẳng, trung cấp nghềKếtoán. 


NỘI DUNG:


UNIT 1: MARKET ECONOMY...................................................................................... 2

A. Giới thiệu ........................................................................................................................ 2

B. Mục tiêu: ......................................................................................................................... 2

C. Nội dung chính: ............................................................................................................... 2

1. Vocabulary. ...................................................................................................................... 2

1.1. Read the new words. ..................................................................................................... 2

1.2. Read the new words and give the meaning. ................................................................. 2

1.3. Fill in the blanks with the words given about Market economy. ................................ 2

2. Reading. ........................................................................................................................... 3

3. Comprehension questions: ............................................................................................... 3

4. Word study....................................................................................................................... 4

4.1. Macth the words with the definitions below. ............................................................... 4

4.2. Complete the sentences, using the words in italic. ....................................................... 4

4.3 Practical exercise: Translate into Vietnamese: .............................................................. 4

D.Tài liệu tham khảo: .......................................................................................................... 5

UNIT 2: MICROECONOMICS AND MACROECONOMICS ................................... 6

A. Giới thiệu ........................................................................................................................ 6

B. Mục tiêu: ......................................................................................................................... 6

C. Nội dung chính: ............................................................................................................... 6

1. Vocabulary. ...................................................................................................................... 6

1.1. Read the new words. ..................................................................................................... 6

1.2. Read and give the meaning. .......................................................................................... 6

1.3. Fill in the blanks with the words given about macroeconomics. ................................ 6

2. Reading ............................................................................................................................ 7

3. Comprehension. ............................................................................................................... 8

4. Word study....................................................................................................................... 8

4.1.  Fill  out  ten  errors  in  the  passage  and  correct  them.  Write  your  correction  in  the 

blanks given. ........................................................................................................................ 8

4.2. Translate the passage into Vietnamese. ........................................................................ 9

D.Tài liệu tham khảo: .......................................................................................................... 9

UNIT 3: DEMAND AND SUPPLY ................................................................................ 11

A. Giới thiệu: ..................................................................................................................... 11

B. Mục tiêu: ....................................................................................................................... 11

C. Nội dung chính: ............................................................................................................. 11

1. Vocabulary. .................................................................................................................... 11

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1.1. Read the new words. ................................................................................................... 11

1.2. Read and give the meaning. ........................................................................................ 11

1.3. Fill in the blanks with the words given about Supply and demand. .......................... 11

2. Reading. ......................................................................................................................... 12

3. Comprehension. ............................................................................................................. 13

4. Word study. ................................................................................................................... 14

4.1. Translate the phrases into English. ............................................................................. 14

4.2.  Fill  out  ten  errors  in  the  passage  and  correct  them.  Write  your  correction  in  the 

blanks given. ...................................................................................................................... 14

D. Tài liệu tham khảo: ....................................................................................................... 14

UNIT 4: MONEY AND ITS FUNCTIONS ................................................................... 16

A. Giới thiệu: ..................................................................................................................... 16

B. Mục tiêu: ....................................................................................................................... 16

C. Nội dung chính: ............................................................................................................ 16

1. Vocabulary..................................................................................................................... 16

1.1. Read the new words. ................................................................................................... 16

1.2. Read and give the meaning. ........................................................................................ 16

1.3. Fill in the blanks with these words given about What is money?. ............................. 16

2. Reading. ......................................................................................................................... 17

2.1. Translate the paragraph into Vietnamese. .................................................................. 17

2.2. Read the text carefully and answer the questions ....................................................... 17

3. Comprehension. ............................................................................................................. 18

4. Word study. ................................................................................................................... 19

4.1. Below is the list of countries. What names do we give to the currencies used in the 

countries? ........................................................................................................................... 19

4.2. Each of the adjectives listed below is derived from a noun ....................................... 19

D. Tài liệu tham khảo: ....................................................................................................... 20

UNIT 5: BANKS AND BUSINESS ................................................................................ 21

A. Giới thiệu: ..................................................................................................................... 21

B. Mục tiêu: ....................................................................................................................... 21

C. Nội dung chính: ............................................................................................................ 21

1. Vocabulary..................................................................................................................... 21

1.1. Read the new words. ................................................................................................... 21

1.2. Read and give the meaning. ........................................................................................ 21

1.3. Fill in the blanks with the words given about A bank. .............................................. 21

2. Reading. ......................................................................................................................... 22

3. Comprehension. ............................................................................................................. 23

4. Word study. ................................................................................................................... 23

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4.1. Choose the best word to complete each blank. ........................................................... 23

4.2. Which prefixes are used with these words to form opposites .................................... 23

4.3. Practice grammar: The passive .................................................................................. 24

D. Tài liệu tham khảo: ....................................................................................................... 24

UNIT 6: MARKETING, ANALYSIS OF MARKETING OPPORTUNITIES ......... 26

A. Giới thiệu: ..................................................................................................................... 26

B. Mục tiêu: ....................................................................................................................... 26

C. Nội dung chính: ............................................................................................................. 26

1. Vocabulary. .................................................................................................................... 26

1.1. Read the new words. ................................................................................................... 26

1.2. Read and give the meaning. ........................................................................................ 26

1.3. Fill in the blanks with the words given about Marketing. ......................................... 26

2. Reading. ......................................................................................................................... 27

3. Comprehension. ............................................................................................................. 28

3.1. Are these sentences True/ False ? ............................................................................... 28

3.2. Fill in the blanks with suitable words or phrases from the box .................................. 28

4. Word study..................................................................................................................... 29

4.1. Word family ................................................................................................................ 29

4.2. Match the price term with the person or organization that charges it. ....................... 29

4.3. Rewrite the following sentences using modal verb: should, could, must,...... ........... 29

D.Tài liệu tham khảo: ........................................................................................................ 30

UNIT 7: PRICING .......................................................................................................... 31

A. Giới thiệu: ..................................................................................................................... 31

B. Mục tiêu: ....................................................................................................................... 31

C. Nội dung chính: ............................................................................................................. 31

1. Vocabulary ..................................................................................................................... 31

1.1. Read the new words. ................................................................................................... 31

1.2. Read and give the meaning. ........................................................................................ 31

1.3. Fill in the blanks with the words given about Pricing. .............................................. 31

2. Reading .......................................................................................................................... 32

2.1. According to the text, decide whether the following sentences are True (T) or false 

(F). ..................................................................................................................................... 32

2.2. Find words in the text with the opposite meaning to chose listed below .................. 33

3. Comprehension. ............................................................................................................. 33

4. Word study..................................................................................................................... 33

4.1. Give the meaning of these words without using dictionary. ...................................... 33

4.2. Decide which verb to use in the following sentences. ................................................ 33

D.Tài liệu tham khảo: ........................................................................................................ 34

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UNIT 8: FINANCE ......................................................................................................... 35

A. Giới thiệu: ..................................................................................................................... 35

B. Mục tiêu: ....................................................................................................................... 35

C. Nội dung chính: ............................................................................................................ 35

1. Vocabulary..................................................................................................................... 35

1.1. Read the new words. ................................................................................................... 35

1.2. Read the new words and give the meaning. ............................................................... 35

1.3. Fill in the blanks with the words given about Fiance. ................................................ 35

2. Reading. ......................................................................................................................... 36

2.1. Read the passages carefully and answer the questions............................................... 37

2.2. Translate the passage into Vietnamese. ...................................................................... 37

3. Comprehension. ............................................................................................................. 37

4. Word study. ................................................................................................................... 37

4.1. Condition sentences : If-clause (Type I) .................................................................... 37

4.2. Passive voice............................................................................................................... 38

D. Tài liệu tham khảo: ....................................................................................................... 38

UNIT 9: FUNDING THE BUSINESS ........................................................................... 40

A. Giới thiệu: ..................................................................................................................... 40

B. Mục tiêu: ....................................................................................................................... 40

C. Nội dung chính: ............................................................................................................ 40

1. Vocabulary..................................................................................................................... 40

1.1. Read the new words. ................................................................................................... 40

1.2. Read and give the meaning of them. .......................................................................... 40

2. Reading. ......................................................................................................................... 40

2.1. Fill in the blanks with the words given and Funding the business. ........................... 40

2.2. Translate the passage into Vietnamese. ...................................................................... 41

3. Comprehension. ............................................................................................................. 41

3.1. Fill out 8 errors in the passage and correct them. Write your correction in the blanks 

given. ................................................................................................................................. 41

3.2. True/ False statements: ............................................................................................... 41

4. Word study. .................................................................................................................. 42

4.1. Grammar focus: Comparison of adjectives ................................................................ 42

4.2. Practice grammar. ....................................................................................................... 42

D. Tài liệu tham khảo: ....................................................................................................... 42

UNIT 10: TAXATION ................................................................................................... 44

A. Giới thiệu: ..................................................................................................................... 44

B. Mục tiêu: ....................................................................................................................... 44

C. Nội dung chính: ............................................................................................................ 44

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1. Vocabulary ..................................................................................................................... 44

1.1. Read the new words. ................................................................................................... 44

1.2. Read and give the meaning. ........................................................................................ 44

2. Reading about Taxation. ................................................................................................ 44

3. Comprehension: ............................................................................................................. 45

3.1. Answer the questions: ................................................................................................. 45

3.2. There are some types of tax in the boxes below, but some letters  are missing. Can 

you complete the words? ................................................................................................... 45

3.3. Match these expressions with tax to their definitions. ............................................... 45

3.4. Use words from the box to fill in the gaps. ................................................................ 45

4. Word study..................................................................................................................... 46

4.1. Translate these phrases into English don’t use dictionaries....................................... 46

4.2. Look at the following sentences taken from the Reading passage: ............................ 46

D. Tài liệu tham khảo: ....................................................................................................... 46

UNIT 11: MANAGEMENT OF WORKING CAPITAL ............................................ 48

A. Giới thiệu: ..................................................................................................................... 48

B. Mục tiêu: ....................................................................................................................... 48

C. Nội dung chính: ............................................................................................................. 48

1. Vocabulary ..................................................................................................................... 48

2. Reading. ......................................................................................................................... 48

2.1. Fill in the blanks with the words about Working capital............................................ 48

2.2. Match these captions with the paragraph below. ........................................................ 48

2.3. Translate the paragraph into Vietnamese. .................................................................. 49

3. Comprehension: ............................................................................................................. 49

4. Word study..................................................................................................................... 50

4.1. Translate the phrases into English without using dictionaries. .................................. 50

4.2. Match the words on the left with the best opposite on the right. ............................... 50

4.3. Macth the words with the definitions below. ............................................................. 50

4.4. Using the words or phrases in the box to fill in the blanks ........................................ 50

D.Tài liệu tham khảo: ........................................................................................................ 51

UNIT 12: FOREIGN EXCHANGE MARKET ............................................................ 52

A. Giới thiệu: ..................................................................................................................... 52

B. Mục tiêu: ....................................................................................................................... 52

C. Nội dung chính: ............................................................................................................. 52

1. Vocabulary. .................................................................................................................... 52

2. Reading. ......................................................................................................................... 52

2.1. Fill in the blanks with the words about The foreign exchange market. ..................... 52

2.2. Translate the paragraph into Vietnamese. .................................................................. 53

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3. Comprehension. ............................................................................................................. 53

3.1. Answer the questions. ................................................................................................ 53

3.2. Write True/ False base on the paragraph above. ........................................................ 53

3.3. Macth the words with the definitions. ........................................................................ 53

3.4. Using the words or phrases in the box to fill in the blanks. ....................................... 54

4. Word –study ................................................................................................................. 54

4.1. Translate the phrases into English without using dictionaries. .................................. 54

4.2. Grammar focus about Showing direction opposition, Expressing Purpose. .............. 54

4.3. Practice into exercise. ................................................................................................. 55

D. Tài liệu tham khảo: ....................................................................................................... 55

UNIT 13: STOCK EXCHANGE .................................................................................... 57

A. Giới thiệu: ..................................................................................................................... 57

B. Mục tiêu: ....................................................................................................................... 57

C. Nội dung chính: ............................................................................................................ 57

1. Vocabulary..................................................................................................................... 57

1.1. Read the new words. ................................................................................................... 57

1.2. Read and give the meaning. ........................................................................................ 57

2. Reading about A stock exchange. ................................................................................. 57

3. Comprehension. ............................................................................................................. 58

3.1. Match these captions with the paragraph below. ....................................................... 58

3.2. Fill out 10 errors in the passage and correct them. Write your correction in the blanks 

given. ................................................................................................................................. 58

3.3. Answer the questions. ................................................................................................. 59

4. Word study .................................................................................................................... 59

4.1. Translate the phrases into English without using dictionaries. .................................. 59

4.2. Use so that to combine two sentences. ....................................................................... 59

4.3. Translate into Vietnamese. ......................................................................................... 60

D. Tài liệu tham khảo: ....................................................................................................... 60

UNIT 14: ACCOUNTING, THE BALANCE SHEET................................................. 62

A. Giới thiệu: ..................................................................................................................... 62

B. Mục tiêu: ....................................................................................................................... 62

C. Nội dung chính .............................................................................................................. 62

1. Vocabulary..................................................................................................................... 62

1.1. Read the new words. ................................................................................................... 62

1.2. Read and give the meaning. ........................................................................................ 62

2. Reading .......................................................................................................................... 62

2.1. Fill in the blanks with the words about Accounting. .................................................. 62

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2.2. Read and translate the passage into Vietnamese. ....................................................... 63

3. Comprehension. ............................................................................................................. 63

3.1. Answer questions. ....................................................................................................... 63

3.2. Match the words with their partners. .......................................................................... 64

4. Word study..................................................................................................................... 64

4.1. Translate the phrases into English without using dictionaries. .................................. 64

4.2.  Now  use  verbs  or  nouns  from  above  to  complete  the  sentences.  You  may  need  to 

change the form. ................................................................................................................ 64

4.3. Translate into Vietnamese: Accounting ..................................................................... 65

D. Tài liệu tham khảo: .








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