Đề Kiểm Tra Điều Kiện | Tiếng anh chuyên ngành 1 | Học viện Tài chính

You are going to a case of tax evasion in Thailand of former Thai Prime
Minister. Listen and fill in the blank with a suitable word or number.
The wife of former Thai Prime Minister Thaksin Shinawatra has been sentenced
to three years in jail for tax (1)…………….Thailand’s criminal courts found
Potjaman Shinawatra guilty of failing to pay (2)……………million in taxes.
Her case relates to a transfer of 4.5 million (3)…………in the family company,
Shin Corporation. Mrs Shinawatra told the court that the share transfer was
simply a gift and was not (4) ………... Prosecutors disagreed and said it was a
business deal and therefore she should have paid tax on it. Shinawatra told the
court she was completely (5)………….of any wrongdoing. The high-profile
case was televised nationwide. Mrs Shinawatra’s husband and children looked
on gloomily as the verdict was read out.
The judge’s decision could have serious consequences for Thaksin Shinawatra.
He is accused of a (6)…………….. of offences including major fraud,
corruption and abuse of political power. Prosecutors will (7)……………the
former Prime Minister of redirecting funds from an illegal $120-million loan to
Burma into his own bank account, and of a shady (8)……………..of
government land into his wife’s name. Thais are split over whether Mr
Shinawatra should face trial. He is still seen as a (9)…………..by millions of
farmers and poor people. A lecturer from a top Bangkok university said the
convictions of Mr and Mrs Shinawatra would be the “(10)……………..of
transparency, legitimacy and counter-corruption” in Thailand.
Read the text and choose the best answer to the questions
Every year, Sweden publishes everyone's income tax returns. So do Finland and
Norway. And nobody really cares. By contrast, U.S. law prohibits releasing
anybody's tax information. Imagine the howl if the IRS put tax returns online,
so co-workers, neighbors and mothers-in-law could see what someone earns.
That happened in Italy earlier this year, when the outgoing government of Prime
Minister Romano Prodi briefly posted taxpayers' incomes on the Internet, and newspapers picked up the list.
Two weeks ago, Sweden published the tax returns of ordinary wage-earners. In
November or December, Swedes can see how much high-rollers made-with
their income from dividends and other investments-plus how much they paid in
taxes for 2007. Sweden's policy of making tax returns public-as in Finland and
Norway-stems from a tradition of open records and transparency in government,
except in cases of national security and some aspects of criminal
investigations."The right of public access to documents is laid down in the
constitution," Graner says of Sweden's practice since the 18th century. Making
the data public demonstrates the Scandinavian tradition of jantelag, which
translates roughly as nobody is better than anyone else, says Veera Heinonen,
spokeswoman for the Finnish Embassy in London. "Finland is a very egalitarian
country, and it's a very high-tax society, so it provides checks and balances,"
Heinonen says. She says people’s earnings can be a good source of gossip. Is
anybody ambarrassed?. “Well, maybe some chief executives, “ she says.
1. According to the article, Italians……
A. Wanted their tax information to be made public
B. Didn't want their tax return information to be made public
C. Welcomed their tax return information to be made public
D. Don't care whether or not their information is published
2. Why do the Scandinavian countries make everyone's tax information public?
A. Because they have a tradition of open records and transparency in government.
B. Because people are very curious.
C. Because the European Union makes them do this.
D. Because they want their citizens not to evade tax.
3. An individual's tax information might not be published if: A. An individual requests it.
B. B. There's an ongoing criminal investigation.
C. An individual makes more than $100,000 per year.
D. It isn't related to national security. How long has this been going on in Sweden.
4. How long has this been going on on Sweden? A. Since the 18th B. Century 2007 C. Since 1984 D. Since November 2007
5. According to the text, people's earnings are………….. in Finland.
A. A popular topic to talkative people B. Interesting information
C. Famous topic to politicians D. An embarrassing problem
HỌC VIỆN TÀI CHÍNH
ĐỀ THI MÔN: TIẾNG ANH CHUYÊN NGÀNH 1 BỘ MÔN NGOẠI NGỮ
Hệ đào tạo: Chính quy Số đề thi: 05
(Thời gian làm bài: 50 phút)
Họ và tên: ……………………………………. Số thứ tự: …………
Lớp: ……………………… Ngày thi: ………….. Hội trường thi: ……… Điểm bài thi
Họ và tên, chữ kí của cán bộ Bằng số Bằng chữ
Coi thi 1: ……………………………………………..
2: ……………………………………………...
Chấm thi 1: ……………………………………………
2: ……………………………………………
I. Choose the best answer A, B, C or D to complete the sentences.
1. Increasing …….. has led to a massive increase in the number of foreign exchange
transactions in recent decades. A. international B. global C. globalization D. economy
2. The government made serious attempts to raise the ….. of living. A. standard B. cost C. level D. mode
3. National public debts, ……. on a world scale, have almost shown a tendency to increase without exception. A. taken B. take C. took D. being taken
4. Monetary policy is one of the tools that a …… Government uses to influence its economy. A. nation
B. national C. nationality D. native
5. Macroeconomic stability means …………, low inflation, high economic growth and so on. A. low unemployment
B. low competition C. high production D. b & c
6. Spending on …………. (e.g. improvements to our motorway network) helps
provide the capacity needed for other businesses to flourish. A. transport system B. infrastructure C. accommodation D. industry
7. The supply of a good is ……….. related to the price of the inputs used to make the good. A. substantially B. positively C. significantly D. negatively
8. The equilibrium price changes when the supply and demand curves ………… A. move B. change C. shift D. stand the same
9. Value-added tax is a typical example of ……… A. direct tax B. indirect tax C. income tax D. sales tax
10. Money accepted in………….for goods and services and debts makes the trading
process simpler and more efficient. A. supply B. purchase C. payment D. demand
II. Read the passage carefully and choose the best answer A, B, C, or D.
The most important function of money is to serve as a medium of exchange. To be a
successful medium of exchange, money must be commonly accepted by people in
exchange for goods and services. While functioning as a medium of exchange, money
benefits the society in a number of ways.
(a) It overcomes the inconvenience of baiter system.
(b) It promotes transactional efficiency in exchange by facilitating the multiple
exchange of goods and services with minimum effort and time,
(c) It promotes allocation efficiency by facilitating specialization in production and trade,
(d) It allows freedom of choice in the sense that a person can use his money to buy the things he wants.
Money serves as a common measure of value in terms of which the value of all goods
and services is measured and expressed. By acting as a common denominator, money
has provided a language of economic communication. It has made transactions easy
and simplified the problem of measuring and comparing the prices of goods and services in the market.
To be satisfactory measure of value, the monetary units must be invariable. In other
words, it must maintain a stable value. A fluctuating monetary unit creates a number
of socio-economic problems. Normally, the value of money, i.e., its purchasing power,
does not remain constant; it rises during periods of falling prices and falls during periods of rising prices.
Money not only helps current transactions though functions as a medium of exchange,
but facilitates credit transaction through its function as a standard of deferred
payments. But, to become a satisfactory standard of deferred payments, money must
maintain a constant value through time; if its value increases through time, it will
benefit the creditors at the cost of debtors; if its value falls, it will benefit the debtors at the cost of creditors.
Money provides a liquid store of value because it is so easy to spend and so easy to
store. By acting as a store of value, money provides security to the individuals to meet
unpredictable emergencies and to pay debts that are fixed in terms of money.
It was Keynes who first fully realized the liquid store value of money function and
regarded money as a link between the present and the future. This, however, does not
mean that money is the most satisfactory liquid store of value. To become a
satisfactory store of value, money must have a stable value.
1. The most important function of money is A. a means of payment B. a measure of value C. a store of value
D. a standard of deferred payment
2. Serving as a medium of exchange, money benefits the society in a way that
A. it reduces allocation efficiency
B. it eliminates transactional efficiency
C. it removes the difficulties of barter system D. it restricts freedom of choice
3. The advantage of money serving as a common measure of value is
A. that a person can use his money to buy the things he wants most
B. providing a simple way to compare the prices and the values of various items
C. that it can be used to make purchases in the future
D. that it is useful when there is inflation in the economy
4. What is necessary to make the function as standard of deferred payment satisfactory?
A. the value of money must be changeable through time
B. the value of money rises during periods of falling prices
C. the value of money must be constant through time D. money is more liquid
5. Why does money act as a liquid store of value?
A. it provides security to the individuals
B. it is a link between the present and the future
C. its value is changeable through time D. it is easy to spend
III. Match the suitable terms in the box with their definitions from 1 – 5 depreciation reserve tariff premium economics tax avoidance tax evasion ………………….
1. A tax that is paid on goods coming into or going out of a . country.
2. The social science that deals with the production, ………………….
distribution, and consumption of goods and services and .
with the theory and management of economies. ………………….
3. A decrease in value over a period of time. .
4. Minimum amount of cash that banks and other ………………….
depository institutions are required by law to keep on .
hand, and which may not be used for lending or investing. ………………….
5. Reducing the amount of tax you pay to a legal minimum. .
IV. Answer two questions based on the reading texts you have learnt in your course book.
1. Under what circumstance is deficit spending harmful? And why?
…………………………………………………………………………………………
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2. How can individuals avoid paying taxes?
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VI. English - Vietnamese translation
1. Fiscal policy is an important instrument to stabilize the economy, that is, to
overcome economic recession and control inflation.
…………………………………………………………………………………………
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2. The biggest purpose of progressive income tax is to lessen the inequality of
incomes among individuals in society.
…………………………………………………………………………………………
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3. Learning about economic concepts can help you to make financial decisions, shape
public policy, and see the world in a new way.
…………………………………………………………………………………………
…………………………………………………………………………………………
VII. Vietnamese - English translation.
1. Thị trường tài chính đóng vai trò là trung gian tài chính giữa bên cho vay và người đi vay.
…………………………………………………………………………………………
…………………………………………………………………………………………
2. Mức dự trữ bắt buộc, lãi suất chiết khấu, nghiệp vụ thị trường mở là những
công cụ thường được sử dụng bởi Ngân hàng Trung ương.
…………………………………………………………………………………………
………………………………………………………………………………………
3. Để thúc đẩy tăng trưởng, cần có các chính sách kinh tế vĩ mô linh hoạt và ổn
định hệ thống tài chính quốc gia.
…………………………………………………………………………………………
…………………………………………………………………………………………
HỌC VIỆN TÀI CHÍNH
ĐỀ THI MÔN: TIẾNG ANH CHUYÊN NGÀNH 1 BỘ MÔN NGOẠI NGỮ
Hệ đào tạo: Chính quy Số đề thi: 06
(Thời gian làm bài: 50 phút)
Họ và tên: ……………………………………. Số thứ tự: …………
Lớp: ……………………… Ngày thi: ………….. Hội trường thi: ……… Điểm bài thi
Họ và tên, chữ kí của cán bộ Bằng số Bằng chữ
Coi thi 1: ……………………………………………..
2: ……………………………………………...
Chấm thi 1: ……………………………………………
2: ……………………………………………
I. Choose the best answer A, B, C or D to complete the sentences.
1. Inflation is generally defined as the ….. in the average prices of most goods and
services in one year as compared to the previous year. A. raise B. rising C. rise D. raising
2. Taxation as a term ….. to all types of taxes, from income to gift to estate taxes. A. applies B. apply C. applied D. applying
3. The job of the Central Bank is to ……………. the amount of money and credit in the economy. A. examine B. investigate C. provide D. control
4. All governments intervene through their ……………….. policies in a bid to
achieve certain policy objectives. A. economy
B. microeconomic C. macroeconomic D. economical
5. Fiscal policy involves the use of government spending, taxation and
…………………. to influence both the economy. A. investing B. savings C. borrowing D. depositing
6. The relationship between price and quantity supplied is called the …………….. A. negative relation B. law of supply C. law of demand D. opposite relation
7. The advance in technology can create a (an) ……………in the firm’s costs. A. increase B. rise C. amount D. decrease
8. A …………… market is a market in which there are many buyers and sellers of the same good or service. A. competed B. competition C. competitive D. competing
9. The standard…………….for international trade and investment is the US dollar. A. capital B. currency C. unit D. payment
10. ………. is imposed on the wealth possessed by individuals in a country. A. wealth tax
B. capital gain tax C. value-added tax D. income tax
II. Read the passage carefully and choose the best answer A, B, C, or D.
In a socialist economy, the key industries are owned and controlled by the
government. Such industries usually include transportation, public utilities,
communications, and those producing important materials such as steel. (In France,
the major banks are nationalized, or transferred to government control. Banking, too,
is considered extremely important to a nation's economy.) Land and raw materials
may also be the property of the state in a socialist economy. Depending on the
country, private ownership of real property (such as land and buildings) and smaller or
less vital businesses is permitted to varying degrees. People usually, may choose their
own occupations, but many work in industries owned by the state.
What to produce and how to produce it are determined in accordance with
national goals, which are based on projected needs, and the availability of resources-at
least for government-owned industries. The distribution of goods and services is also
controlled by the state to the extent that it controls rents and wages. Among the
professed aims of socialist countries are the equitable distribution of income, the
elimination of poverty and the distribution of social services such as medical care to
all who need them, smooth economic growth, and elimination of the waste that
supposedly accompanies capitalist competition. Britain, France, Sweden, and India are
democratic countries whose mixed economies include a very visible degree of socialism.
1. What types of industries are NOT owned by the state in a socialist country? A. railway station B. aviation C. family companies D. steel producers
2. In France, what is NOT true about banks? A. important companies B. nationalized companies C. private companies D. state-controlled companies
3. What is inferred about people in a socialist country?
A. They are very flexible in choice of companies to work for.
B. Most people work for private companies.
C. Most people can set up their own businesses.
D. Most people work for state companies.
4. Which of the following statement is true in a socialist country?
A. The government mostly decides production quotas.
B. Companies can freely decide what and how to produce.
C. All production quotas are determined by the market.
D. Prices are determined by the law of supply and demand
5. What is one of the aims of socialist countries?
A. To slow down economic growth B. To redistribute income C. To increase wages D. The stimulation of poverty
III. Match the suitable terms in the box with their definitions from 1 – 5 tax shelter production commission market economy mixed economy public finance tax haven …………………..
1. The creation or manufacture for sale of goods and services with exchange value. …………………..
2. An amount of money that is paid to somebody for selling
goods and that increases with the amount of goods that are sold …………………..
3. A way of using or investing money so that you can legally avoid paying tax on it. …………………..
4. The study of how the government sector pays for
expenditures through taxes and borrowing. …………………..
5. An economic system in which some goods and services
are produced by the government and some by private enterprise.
IV. Answer two questions based on the reading texts you have learnt in your course book.
1. Under what circumstances is deficit spending helpful? And why?
…………………………………………………………………………………………
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2. How can firms avoid paying taxes?
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VI. English - Vietnamese translation
1. People not only use coins and paper notes as money but also cheques and credit cards.
…………………………………………………………………………………………
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2. The Government’s budget allocates public funds to specific tasks, such as
education, health, transport, agriculture, defense, and so on.
…………………………………………………………………………………………
…………………………………………………………………………………………
3. Insurance is a way of protecting yourself and your family from a financial loss.
Generally, the premium for a big insurance cover is much lesser in terms of money paid.
…………………………………………………………………………………………
…………………………………………………………………………………………
VII. Vietnamese - English translation.
1. Adam Smith cho rằng thị trường có thể tự điều tiết mà không cần có sự can
thiệp hay kiểm soát của chính phủ .
…………………………………………………………………………………………
…………………………………………………………………………………………
2. Hiện nay, việc thanh toán bằng thẻ tín dụng và các loại tiền điện tử khác ngày càng trở nên phổ biến.
…………………………………………………………………………………………
…………………………………………………………………………………………
3. London là thị trường ngoại hối hàng đầu thế giới nhờ có lượng giao dịch tài
chính quốc tế khổng lồ
…………………………………………………………………………………………
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KEYS TO ENGLISH TEST ESP1 – No 05
I. Choose the best answer A, B, C or D to complete the sentences. (3 points) 1C 2A 3A 4B 5A 6B 7D 8C 9B 10C
II. Read the passage carefully and choose the best answer A, B, C, or D. (1 point) 1. A 2. C 3. B 4. C 5. D
III. Match the suitable terms in the box with their definitions from 1 – 5 (1 points)
1. Tariff 2. Economics 3. Depreciation. 4. Reserve. 5. Tax avoidance.
IV. Answer two questions (2 points)
1. When unemployment is low, deficit spending leads to more competition for limited/
scarce workers and resources, this inflates wages and prices.
And when inflation is high, deficit spending increases aggregate demand, then prices
will increase. So it is difficult to control inflation. Then economic recession or even crisis are likely to happen.
2. Individuals can avoid taxes by different ways. For example, high-paid staff in
companies can receive perks instead of taxable money thus they can reduce their tax bills.
Another way is to invest a part of their incomes in life insurance policies, pension
plans and other investments by which they can postpone/ delay the payment of tax.
Besides, they can donate a part of their incomes to charities which are subtracted from
their taxable incomes, thus they reduce their tax bills.
V. English - Vietnamese translation (1.5 points)
1. Chính sách tài khóa là công cụ quan trọng để ổn định nền kinh tế, đó là phục hồi
suy thoái kinh tế và kiểm soát lạm phát.
2. Mục đích lớn nhất của thuế thu nhập lũy tiến là giảm sự chênh lệch về thu nhập của
các cá nhân trong xã hội.
3. Tìm hiểu về các khái niệm kinh tế có thể giúp bạn đưa ra các quyết định tài chính,
hình thành các chính sách công và hiểu thế giới theo một cách mới.
VI. Vietnamese - English translation. (1.5 points)
1. The financial markets serve as the financial intermediaries between borrowers and lenders.
2. The reserve requirement, discount rate and open market operations are the tools
popularly used by the Central Bank.
3. To boost economic growth, it is necessary to set flexible macroeconomic policies
and to stabilize the national financial system.
KEYS TO ENGLISH TEST ESP1 – No 06
I. Choose the best answer A, B, C or D to complete the sentences. (3 points) 1C 2A 3D 4C 5C 6B 7D 8C 9B 10A
II. Read the passage carefully and choose the best answer A, B, C, or D. (1 points) 1A 2C 3B 4C 5D
III. Match the suitable terms in the box with their definitions from 1 – 5 (1 points)
1. Production . 2. Commission. 3. Tax shelter. 4. Public finance. 5. Mixed economy.
IV. Answer two questions (2 points)
1. Deficit spending is helpful when the economic growth rate is low or the
unemployment rate is high. For example, when the government borrows money to
build a new highway, the construction creates more jobs, so the unemployment will reduce.
And the construction also brings more incomes to individuals and firms. With more
incomes, they tend to spend or invest more, leading to increased aggregate demand,
then an increase in supply. As results, the economy tends to grow.
2. Companies have many ways of avoiding taxes on profits. They can bring
forward capital expenditure so that at the end of year most of their profits have been
used up. Thus their taxable incomes are minimized, leading to a decrease in their tax bills
Another way is that multinational corporations can set up their subsidiaries in
countries with low tax rates, so that they can reduce their tax bills.
V. English - Vietnamese translation (1.5 points)
1. Con người không chỉ dùng tiền xu hay tiền giấy mà còn dùng séc hay thẻ tín dụng.
2. Ngân sách chính phủ phân bổ nguồn thu công cho các hoạt động cụ thể như giáo
dục, y tế, giao thông, nông nghiệp, quốc phòng, v.v.
3. Mua bảo hiểm là cách bảo vệ chính bạn và gia đình bạn khỏi tổn thất tài chính. Xét
về số tiền phải trả, phí bảo hiểm ít hơn nhiều so với bồi thường của bảo hiểm.
VII. Vietnamese - English translation. (1.5 points)
1. Adam Smith supposed that markets can regulate themselves without a need of the
government intervention or control.
2. Nowadays, payments by credit card and other kinds of electronic money are getting more and more popular.
3. London is the leading foreign exchange market in the world thanks to the great
volume of international financial transactions.