lOMoAR cPSD| 49431889
Hanoi Financial and Banking University English Faculty ************* ENGLISH 5
(Self- study part for students) Hanoi 2019 lOMoAR cPSD| 49431889 UNIT 7 - BANKING I. Vocabulary and Grammar
1. Match up these terms with the definition below.
cash dispenser credit card home banking loan mortgage overdraft
deposit account (GB) or time or notice account (US) current account (GB) or checking account (US)
1. An arrangement by which a customer can withdraw more from a bank account than
has been deposit in it, up to an agreed limit; interest on the debt is calculated daily.
2. A card which guarantees payment for goods and services purchased by the cardhold,
who pay back the bank or finance company at a later date.
3. A computerized machine that allows bank customers to withdraw money, check their balance, and so on.
4. A fixed sum of money on which interest is paid, lent for a fixed period, and usually for a specific purpose.
5. A loan, usually to buy property, which serves as a security for the loan.
6. Doing banking transactions by telephone or from one’s own personal computer,
linked to the bank via a network.
7. One that generally pays little or no interest, but allows the holder to withdraw his or
her cash without any restrictions.
8. One that pays interest, but usually cannot be used for paying cheques (GB) or
checks (US), and on which notice is often required to withdraw money.
2. Fill in the blanks with the correct worlds below.
fallen lend outstanding demand deposit transactions overdrawn
computers passbook joint account signature
1. An account that two or more people hold is a……..
2. In order to withdraw money, the bank requires your….. 2 lOMoAR cPSD| 49431889
3. The bank records all transactions of an account in the customer’s……..
4. Many banks work with so many different customers and accounts that they need …. to record all transactions.
5. I wrote a check for more money than I have in my account. I’m afraid I’m…..
6. The monthly statement gives us a record of all the …… of our checking account.
7. Money in a checking account is a ……
8. I wrote a check to John last month, but he hasn’t cashed it. That check is……
9. If you need money I can ….. you some.
10.The number of depositors at the bank has ….. considerably.
3. Complete the email below using the following expressions a-j. a. 2269675340
b. we shall be only too happy to help you
c. we look forward to receiving lists of the people concerned d. also acknowledge that
e. a list of those who are to be paid in cash f. Yours sincerely g. the DE board
h. Following our meeting of 11th Novemher i. JC/MCA/pw
j. a copy of the form along with your other company documents
NATIONAL BANK OF DUBAI
Head Office, Lombardia Street, Dubai City, 1215
Tel : 454 657, Telex : DUBBANK 600051,Fax : 09-455677
Our ref :(1) ....................... 12th November 2017 Dear Mr Checkitt
(2) ................... we have pleasure in confirming that we have opened a current account for
Dubai Electronics. We (3) .............. we have copies of all the relevant documents together with your balance sheet.
The account number is (4) .............. and we have credited your initial payment of $M5000
to it. You and any member of (5) ................as listed on the Account Opening Form are to lOMoAR cPSD| 49431889
sign all cheques. I enclose (6) ......................We note that you wish to pay all your staff
salaries and wages through us and (7) .................... Please let us know the names and account
numbers of those employed who have bank accounts. Also we need
(8) .................. As to further services and financial advice, (9) .................. May I remind
you that all the expertise of the National Bank of Manara will be at your disposal, not only
at head office, but also, if necessary, at all other branches.
(10) ........................ ,
Jean Cruncher, Accounts Manager cc A.M. Taplow, Manager Enc.
Write your answers here:
1. …………. 2. ……………. 3. ……………. 4. ….……… 5. ……..……….
6. …………. 7. ……………. 8………………. 9. …………. 10. …….……….
II. Read this text and answer the questions.
About 30,000 people each year send damaged banknotes to the Bank of England. There is
a special department in the bank where the employees look at the damaged banknotes and
decide whether or not to replace them. Ninety-eight percent of the people get their money
back: that is around £35 million per year. The bank will replace a note if there is at least
half of it. It is good if it has the serial number and the Chief Cashier’s signature on it. Here
are some reasons people give for damaged banknotes: ‘It went through my washing
machine.’ ‘I put it in the microwave.’ ‘Our family pet tried to eat it.’
1. What is the value of the banknotes replaced each year?
2. How much of a banknote do you need to get a replacement?
3 What two things do the bank employees look for on
III. Translate into Vietnamese.
1. Banks are financial institutions that borrow from people (take in deposits) and use
the money they borrow to make loans to other individuals. Banks make a profit by
charging a higher interest on the money they lend out than they pay for the money
they borrow. Banking is generally analyzed from the perspective of asset 4 lOMoAR cPSD| 49431889
management (how a bank handle its loans and other assets) and liabilities
management (how a bank attracts deposits and what it pays for them).
In the United States, banks operate in a regulated environment. They have limits on what
kind of loans they can make and what type of borrowing they are allowed to do.The
primary regulator of the money supply in the United States is the Federal Reserve Bank (the Fed)- a Central bank.
2. A. We want to deposit our money in the bank to earn interest. B.
We have current savings account, time savings account and large deposit
account.C. The current account is in the form of a passbook. You can withdraw the deposit at any time.
D. If you open a fixed account, you’ll have a deposit certificate in the name of the
depositor. The interest for this kind is higher. C.
Please fill in these forms, write your name in capital letters and sign your name here.
IV. Translate into English
1. Ngân hàng là chủ nợ của người đi vay và là con nợ của người gửi tiền.
2. Ngân hàng thường hợp tác với chính phủ để ổn định kinh tế vĩ mô và ngăn ngừa lạmphát.
3. Các ngân hàng thương mại ở các thành phố lớn trên thế giới hợp tác với nhau để tài
trợ cho hoạt động xuất nhập khẩu.
4. Ở Mỹ, ngân hàng các tiểu bang được cấp phép và giám sát bởi các tiểu bang nơi nó hoạt động.
5. Các ngân hàng thương mại kiếm lời từ chênh lệch giữa lãi xuất cho vay và lãi xuất vay. lOMoAR cPSD| 49431889
UNIT 8 - STOCK MARKETS I.
Vocabulary and Grammar
1. Complete the sentences with the words below:
continue drop grows may increase might not find
should benefit stops weakens will become won’t survive
a. If the recession……… into next year, I…………… a job.
b. If oil prices…………… , motorists……………………
c. If the US dollar…………., against the euro, European holidays………………. cheaper for Americans.
d. If demand for green energy ……….. , the number of wind farm……………
e. If the government……….. support for the car industry, some car companies……..
2. Match the events with their consequences. Then use your answers to write
sentences using if… and this will lead to…. First one is done for you.
1. If oil prices rise a. a rise in UK exports
2. If the government increases income b. a rise in agricultural production taxes
c. lower investment and dividends
3. If company profits fall d. higher production costs for industry
4. If the pound falls against other e. an increase in inflation currencies f. a fall in personal income
5. If they increase subsidies for farming
6. If companies agree big salary rise
1. If oil prices rise, this will lead to higher production costs for industry.
2. ……………………………………………………………………
3. ………………………………………………………………………….
4. …………………………………………………………………………….
5. …………………………………………………………………………. 6 lOMoAR cPSD| 49431889
6. ……………………………………………………………………………. II.
Read the text and decide the statements below are true (T) or false (F)
Stock (or share) entiles the buyers to get a certain part of the future profit and assets
of the corporation selling the stock. The person buying the stock becomes a part owner
of that company. By issuing stock, a company obtains funds for use in expanding its
business and hopes, in making a large profit. Owners of stock are called stockholders.
They can make money from stock- this is dividend, the money return a stockholder
receives on the money he or she invested in the company.
There are two basic types of stocks, common stock and preferred stock.
A bond is a certificate issued by a company or government in exchange for borrowed
money. It promises to pay a fixed period of time on that money. At the end of the
period, the full amount of borrowed money is paid. The period of time is called the bond’s maturity.
1. The person buying stock doesn’t get anything.
2. Companies raise capital by issuing stock.
3. They can receive dividend on the money they invested in the company.
4. There is only one type of stock.
5. After buying bonds you can become a shareholder.
6. After buying bonds you can receive dividend.
7. Shareholders receive fixed interest. 8. Everyone can issue bonds.
III. Translate into Vietnamese.
1. USD 1.5 billion loans for Vietnam: the Asian Development Bank (ADB) will grant
Vietnam preferential loans of USD 1.5 billion for socio-economic development in the period of 2016-2019. lOMoAR cPSD| 49431889
The commitment was made by Mr. Lihan Amerasinghe, who led an ADB
delegation to visit Vetnam last week to prepare for the financing program for the
period 2016-2019. The loans will focus on five main fields: policy reform and
institution development, infrastructure, rural and humand resources development,
and natural resources management. In 2016 alone, the ADB will offer loans valued
at USD 310 million, of which USD 9 million for technical support projects.
2. A. The stock market is one part of the capital market and is a place where people
can buy or sell shares in particular company or business. B.
There are 2 ways to make money. One is to get dividends which are usually
sent to investors once a year or every three months. Another is to sell the stock at a
higher price at which they bought it, and make a profit. This is speculation. C.
Investing in the stock market is not at all the safest way to make money.
There is no guarantee. Usually speaking, if a company’s operating result is good, its
stock will go up. Otherwwise, the stock will go down.In fact, there are a lot of
factors that influence stock price. The stock price index indicates the price level and
its rising and falling of stock market. D.
An investor in the stock market needs to know a lot of information. Investors
alsohave to consider various factors, such as in the economy a slowdown or a
recession, inflation index,interest rates and other things that affect the companies you invest in.
IV. Translete into English
1. Thông qua thị trường chứng khoán, các công ty có thể tìm được một khoản tiền cần
thiết để mở rộng sản xuất kinh doanh.
2. Không giống các cổ đông, các trái chủ không phải là chủ sở hữu của doanh nghiệp
mà họ là chủ nợ của nó.
3. Thị trường chứng khoán có thể rất rủi ro vì giá cổ phiếu biến động theo điều kiện thịtrường. 8 lOMoAR cPSD| 49431889
4. Nếu bạn muốn đầu tư vào thị trường chứng khoán, bạn nên đầu tư vào nhiều công
tykhác nhau để tránh rủi ro.
5. Cổ phiếu và trái phiếu chỉ tượng trưng cho giá trị và là bằng chứng cho việc góp
vốncủa bạn trong công ty. lOMoAR cPSD| 49431889
UNIT 9 - COMPANY INTERNAL FINANCE
I. Vocabulary and Grammar
1. Complete the sentences with the words below. In each case, decide whether to
use the positive or negative form. The first one has been done for you.
control/ don’t control offer/ don’t offer will buy/won’t buy
match/ don’t match send/ don’t send will have/ won’t have
1. We won’t keep our customers if we don’t offer discounts.
2. We can not pay the bank if we………………… our spending.
3. If we don’t reduce the credit period, we……………. cash flow problems.
4. The customers will not pay if we………………….. a final reminder.
5. We can not compete with our competitors if we…………… their offers.
6. If we don’t cut our prices, people……………….. from our competitors.
2. Select the answer which best completes the meaning of the sentence.
1. There is an expression. “It takes money to make money”. We know that capital
can be used to make something of value. Therefore, capital can refer to a. a basic factor c. raw materials b. money d. bankruptcy
2. A creditor is a person to whom the business owes money. Which of the
following is most likely to be a creditor?
a. an entrepreneur c. a banker b. an employee d. a factor
3. Distribution means getting the products from the factory to the store where
customers buy them. Which of the following companies would probably be involved in distribution? a. a bank c. a supermarket
b. a transportation company d. a factory 10 lOMoAR cPSD| 49431889
4. An employee is a person who works for a company and receives payment for his
work. Which factor does the employee supply. a. land c. capital b. labor d. innovation
5. The owner of a business takes a risk. He hopes that his business will be
successfuland that he will make a profit, but there is a chance that he may. a.
manage and direct activities c. make a profit
b. offer new services and products d. suffer a loss
3. Some companies’ directors are discussing cost-saving measures. Match the two
halves of the sentences. The first one has been done for you.
1 If we cut salaries, a we would make more profit on sales.
2 If we reduce the number of staff,
b we will lose some of our customers.
3 If we had a strike, c we will spend less on pay.
4 If we reduce production, d we will lose staff.
5 If we stopped oferring discounts,
e we will have less stock in the
6 If we increase our prices, warehouse. f we would reduce production.
1 . If we cut salaries, we will lose staff. (d)
2 . …………………………………………………………………………… 3
……………………………………………………………………………..
4 ………………………………………………………………………………
5 . ……………………………………………………………………………… II. Reading
A. Fill in the blanks. Use the words in italic factor company issue offer buy
interest minimum series choose lower In raising capital, financial managers try to
obtain it at (1) minimum cost to the company. As a result, they try to (2) choose the
best mix of financing. The length of a loan that lOMoAR cPSD| 49431889
company takes out or a corporation’s decision regading whether to sell bonds or issue
stocks, depends on several (3) factor : interest costs, market climate, control of the
company, and the financial condition of the company itself.
When (4) interest rates in general are high, a business may be reluctant to take out a
loan. For example, a company wanting to (5) buy new equipment may delay its
expansion until it can borrow at better interest rates. Or a financial manager may decide
to take out a (6) series of short term-loan at high rates, hoping that interest rates will
drop. When that happens, the (7) company will take out a long term loan. Interest rate
also affect the decision to (8) issue bonds. When rates are high, corporations must (9)
offer high rates of interest on their bonds to attract investors. When interest rates in
general drop, corporations can offer (10) lower rates of return on their bonds.
1.…………. 2. ……………….. 3. ………………
4.……………. 5. ….……………. 6. ………………
7. ………… 8. ………….. 9. …………. 10…………
B. According to the text, circle the best answers.
1. Financial managers try to raise capital at
a. an average cost b. the lowest cost c. a maximum cost
2. A business doesn’t want to take out a loan when
a. inflation occurs b. banks do not raise interest rates c. interest rates are high
3. When interest rates are high, if a business wants to raise capital it is better to
a. take out long- term loans b. take out short- term loans c. issue fresh shares
4. Corporations must offer high rates of interest on their bonds when
a. interest rates in general are high b. interest rates in general go down
c. interest rates in general are low
III. Translate into Vietnamese 1.
All companies need money to finance their daily operations. This money comes
from a variety of sourses. Typically, it comes from owners, from trading income, and from 12 lOMoAR cPSD| 49431889
the banks. At the outset, the owners will invest money in the company, the owner’s
capital, in exchange for shares. The company will then negotiate with a bank to set up
short-term overdraft facilities or sometimes longer-term loans. Once trading has begun
they will hope to receive increasing income from their sales to customers to cover their expenses. 2.
Companies finance most of their activities by way of internally generated cash
flows. If they need more money than they can either sell shares or borrow, usually by
issuing bonds. More and more companies now issue their own bonds rather than borrow
from banks because this often cheaper: the market may be a better judge of the firm’s
creditworthiness than a bank,i.e, it may lend money at a lower interest rate. This evidently
not a good thing for the banks, which now have to lend large amounts of money to
borrowers that are much less secure than blue chip companies.
IV.Translate into English.
1. Khi công ty cần huy động thêm vốn để phát triển sản xuất, họ có thể đề nghị các cổ đông giúp đỡ.
2. Họ muốn có được các khoản vay trung hạn và dài hạn để mua bất động sản, máy
móc hoặc mở rộng sang các thị trường mới.
3. Các nhà quản lý phải cân nhắc kỹ dòng tiền ra và dòng tiền vào khi điều hành
doanhnghiệp. Nếu dòng tiền vào lớn hơn dòng tiền ra thì doanh nghiệp mới có lãi.
4. Năm ngoái công ty của chúng ta đã chịu thua lỗ vì chúng ta đã không thể tăng giá
sản phẩm đủ để bù đắp cho các khoản chi phí.
5. Công ty phải đóng thuế hàng hóa, thuế giá trị gia tăng, thuế tài sản và thuế thu nhập doanh nghiệp.
UNIT 10 - COMPANY REPORTING I. Vocabulary and Grammar lOMoAR cPSD| 49431889
1. Underline the best word in each bracket.
1. The country (finance/ economy/balance) is very strong at the moment.
2. All the economic (indicators/index/input) are positive.
3. The gross (domestic/deficit/discount).
4. We also have a trade (benefit/share/surplus) of over $ 16 billion.
5. The annual inflation (growth/rate/gap) is below 2%.
6. The number of people out of (job/employ/work) is less than 400.000.
7. Our (assets/debtors/liabilities) include a $12,000 tax bill and the $8,000 we owe our suppliers.
8. Company cars depreciate quickly. We write them (up/out/off) completelly after 5 years.
9. Our (financial/revenue/capital) year runs from the 1st of June to the 31st of May.
10. Our only (current/ long-term/fixed) liability is a $10,000 bank loan to be paid over 5 years.
2. Complete the sentences below:
1. If the government prints more money,…………………………………………
2. You can go to the Stock Exchange if………………………………………….
3. The firm went bankrupt because………………………………………………
4. When governments and central banks see signs of inflation………………….
5. Unless your company made high quality products……………………………6. People
will try a new product if……………………………………………….
7. If we needed to raise capital, ………………………………………………….
8.If the customers pay on time, …………………………………………………
9.The company may not survive if ……………………………………………..
10. We wouldn’t consider cutting jobs unless………………………………….. 14 lOMoAR cPSD| 49431889 II. Reading
I. Read the passage below and decide if the statements are true (T) or false (F)
Finance is concerned with providing funds to individuals, businesses and
governments. Finance allows those entities to use credit instead of cash to purchase goods
and invest in projects. For example, an individual can borrow money from a bank to buy a
home. An industrial firm can raise money through investors to buy a new factory.
Government can issue bonds to raise money for projects.
Finance plays an important role in the economy. As banks, credit unions, and other
financial institutions provide credit, they help expand the economy by directing funds from
savers to borrowers. For example, a bank acquires large amount of money from the deposits
of individual savers. The bank does not let this money sit idle but instead provide loans to
borrowers who might then build a house or expand a business. The savings of millions of
people percolate through many financial institutions, spurring economic growth.
A wide variety of financial institutions have different roles in finance and the
economy. Some institutions act as an intermediary among consumers, businesses and
governments by lending out deposits. Other institutions, such as stock exchanges, provide a
market for existing securities, which include stocks and bonds.
1. Governments can’t borrow money from financial institutions.
2. Investors can help businesses raise capital.
3. Financial institutions don’t play any roles in the economy.
4. Banks use money of depositors to make loans to borrowers.
5. Banks and stock markets have the same roles in the economy.
6. Individuals can’t borrow money from the banks.
7. Banks lend money to businesses to expand production.
8. Individuals borrow money from the banks and they have to pay interest.
9. Companies borrow money from the banks and they have to pay dividend.
10. Governments can issue shares.
1…………….2…………….3……………….4………………5………………
6…………….7…………….8……………….9………………10…………….. lOMoAR cPSD| 49431889
III. Translate into Vietnamese
1. Companies report to the public through a number of different channels. By law,
all the companies must hold an annual general meeting (AGM) and publish an
annual report to distribute to all shareholders. They must also inform the markets
through press releases of any events that may affect the valuation of the
company.Over the last 20 years, company reporting has become a hot issue in
finance as companies have come under increasing pressure groups to disclose more
about their activities, their ethics, and how these may affect the public.
2. All businesses need to maintain financial records in order to find out if they are
making a profit. These records exit in several forms. In daily business operations
recording of business transactions are first made in a journal. This journal is
sometimes called the book of original entry. In the journal. Bookeepers record sales,
use of raw materials, and purchases. Periodically, bookeepers transfer figures from
the journals to ledgers. This activity is known as posting. The ledger is a book
containing all the accounts of a company. An account is a financial record which
contains information about a group of similar transactions. For example, all sales
activities are recorded in one account. Another account may be a record of all the cost of raw materials.
IV.Translate into English.
1. Nếu công ty có được một năm làm ăn thành công họ sẽ có khả năng thanh toán nợ
cho các trái chủ (chủ nợ).
2. Công ty tung ra thị trường một sản phẩm mới mà không kiểm tra an toàn cho trẻ
em.3. Sau khi trả lãi ngân hàng, thuế của chính phủ, bảo hiểm xã hội, chúng tôi còn lãi 500.000 đô la Mỹ.
4. Chúng tôi đang cân nhắc đến việc sáp nhập với một công ty khác lớn hơn.
5. Tất cả các doanh nghiệp cần phải ghi lại các giao dịch tài chính để biết chúng có
mang lại lợi nhuận hay không. 16 lOMoAR cPSD| 49431889
6. Nợ được chia thành 2 nhóm: Nợ phải thanh toán trong suốt năm hiện đang kinh
doanh và nợ phải được thanh toán qua nhiều năm.
7. Nhân viên kế toán sử dụng thông tin trong sổ cái để lập ra các bản cân đối kế
toán(bản tổng kết tài sản) và các bản kê khai thu chi.
8. Hàng tồn kho và các khoản phải thu được xem là tài sản lưu động. lOMoAR cPSD| 49431889
UNIT 11 – ACCOUNTANCY AND AUDITING I. Vocabulary and Grammar
1. Complete the sentences with the words below:
management external fraud delivery merger standards
receipt cash true place
1. Auditors can help detect……………. and crime.
2. When one company is joined to another, it’s a…………
3. The Statutory Financial Accounts include a…………… flow statement.
4. Auditors make sure that companies follow correct accountantcy………….
5. A……………….. note confirms that goods have arrived.
6. Company accountants use………………… accounts to control their company’s finance.
7. These accounts give a……………….. and fair view of the company’s finance.
8. Only an authorized purchaser can………. an order.
9. A cash………….. confirms that payment has been received.
10.Public companies must appoint an…………… auditor.
2. Complete the sentences below:
1. If they had visited the factory, ……………………………………………………..
2. We won’t buy a tape recorder unless……………………………………………….
3. If the local suppliers increased their price, …………………………………………
4. When they have finished production, ………………………………………………
5. When we negotiate the contract, ……………………………………………………
6. No one wants to invest in their company if…………………………………………
7. When the price of consumer goods decreases……………………………………….
8. If goods are damaged or lost…………………………………………………………9. I
would have invested in stocks if……………………………………………………
10. I choose a job in banking because………………………………………………….
II. Read the passage below and decide if the statements are true (T) or false (F)
I have an account at my local branch of one of the big high-street banks. I have a current
account for writing cheques, paying by debit card and paying bills. It's a joint account with 18 lOMoAR cPSD| 49431889
my husband. Normally, we're in the black, but sometimes we spend more money than we
have in the account and we go into the red. This overdraft is agreed by the bank up to a
maximum of £500, but we pay quite a high interest rate on it.
I also have a deposit account or savings account for keeping money longer term. This
account pays us interest (but not very much, especially after tax!).
We have a credit card with the same bank too. Buying with plastic is very convenient. We
pay off what we spend each month, so we don't pay interest. The interest rate is even higher than for overdrafts!
Like many British people, we have a mortgage, a loan to buy our house.
to be in the black: có tiền gửi ở ngân hàng to go into the red: mắc nợ
1 . You talk about the local 'agency' of a high-street bank.
2 . Americans refer to current accounts as check accounts.
3 . A joint account is held by more than one person.
4 . If you put 10,000 euros into a new account and spend 11,000 euros, you have an
overdraft of 1,000 euros and you are 1,000 euros in the red.
5 . An account for saving money is called a safe account.
6 . An account that pays a lot of interest has a high interest rate.
7 . If you pay for something with a credit card, you can say, informally, that you use plastic to pay for it.
8 . If you pay the complete amount that you owe on a credit card, you pay it down.
9. Buying with plastic isn’t very convenient.
10. Mortgage is a legal agreement in which a bank lends you money to buy a house and
you pay the money back over a certain number of years.
1…………. 2……….. 3………… 4…………… 5……………
6……… 7………… 8………… 9…………… 10. …………..
III. Translate into Vietnamese 1.
The world of accountantcy is currently dominated by four firms or partnerships. The
firms are collectively referred to as ‘The Big Four’- KPMG, Ernst & Young, Deloitte,
Pricewaterhouse Coopers.Their domination of the profession stems from the demand by lOMoAR cPSD| 49431889
global companies to have the support of professional services like auditing in every
country in the world in which they operate. The work they do is quite diverse, including
legal support, strategic planning and company reognization,and is far more creative than
the traditional image of ‘number crunchers’ would lead students to believe. Althought the
exact department titles vary, most firms are organized into three main divisions that
correspond to the types of professional service they offer corporate clients, namely
addvisory, tax, and auditing. 2.
To related parties and to outsiders of a business, any financial record should be fair
and lawful. They want it audited. Auditing is the task of checking and affirming the
fairness and reliability of financial records on the base of accounting standards. Each
country has it own auditing standards. International auditing standards aim at developing
the coordination of accounting work across the word.
Auditing is carried out in three levels: government auditing or legal auditing, a
compulsory inspection; independent auditing or certified public accounting, a consultant
service performed at the request of businesses; and internal auditing, a system of internal
control that aims at protecting the assets of a business.
IV.Translate into English
1. Giám đốc khởi sự một hoạt động kinh doanh bằng cách phối hợp các yếu tố đất đai,
nhà xưởng, thiết bị, nhân công và vốn liếng.
2. Kế toán là một hệ thống ghi chép, tóm lược/tổng hợp các giao dịch tài chính, kinh
doanh, phân tích, kiểm tra và báo cáo kết quả hoạt động.
3. Qua nghiên cứu bản cân đối kế toán và một số chứng từ khác, chúng ta có thể nói
rằng công ty này đang gặp khó khăn về tài chính.
4. Nhân viên kiểm toán có thể giúp các doanh nghiệp thiết lập một hệ thống kế toán đáng tin cậy.
5. Kiểm toán là việc xem xét lại các ghi chép kế toán của một tổ chức hoặc doanh nghiệp. 20