Giáo trình Anh văn chuyên ngành (Nghề: Kế toán doanh nghiệp - Cao đẳng) - Trường CĐ Nghề Việt Đức Hà Tĩnh

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Giáo trình Anh văn chuyên ngành với mục tiêu giúp cho người học phát triển được kiến thức và kỹ năng cần thiết về sử dụng Tiếng Anh chuyên ngành để đọc, hiểu các tài liệu kỹ thuật trong lĩnh vực điện tử công nghiệp cũng như giao tiếp Tiếng Anh chuyên ngành trong môi trường làm việc tại doanh nghiệp.

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Nội dung Text: Giáo trình Anh văn chuyên ngành (Nghề: Kế toán doanh nghiệp - Cao đẳng) - Trường CĐ Nghề Việt Đức Hà Tĩnh

ỦY BAN NHÂN DÂN TỈNH HÀ TĨNH TRƯỜNG CAO ĐẲNG NGHỀ VIỆT - ĐỨC HÀ TĨNH GIÁO TRÌNH Môn học: Anh văn chuyên ngành Nghề: Kế toán doanh nghiệp Trình độ: Cao đẳng Tài liệu lưu hành nội bộ Năm 2017
MỤC LỤC Tên bài Trang UNIT 1: WHAT IS ACCOUNTING? I. Vocabulary 1 II. Reading 1 III. Word- study 4 IV. Grammar 4 UNIT 2: SAVING BANKS I. Vocabulary 6 II. Reading 8 III. Word- study 11 IV. Grammar 12 UNIT 3: TAXATION I. Vocabulary 16 II. Reading 16 III. Word- study 18 IV. Grammar 19 UNIT 4: THE BALANCE SHEET I. Vocabulary 22 II. Reading 23 III. Word- study 24 IV. Grammar 25 UNIT 5: THE ACCOUNTING DEPARTMENT I. Vocabulary 30 II. Reading 32 III. Word- study 35 IV. Grammar 35 TÀI LIỆU THAM KHẢO
UNIT 1: WHAT IS ACCOUNTING? I. Vocabulary - accounting - works as an accountant (nghề kế toán, công việc kế toán) - finacial - Kế toán tài chính accounting - management = managerial accounting (kế toán quản trị) accounting management accounting applies to the decision need of managers, as oppose to the decision need of investors and creditors - tax accounting - kế toán thuế - obligation - constraining power of a law, duty, contract, etc….(.trách nhiệm, nghĩa vụ pháp lý) - entity - things’ existence in itself (sự tồn tại của một vật) - community - a group of people living in the same local or having same religion (cộng đồng) - economic - cộng đồng kinh tế community - tax return - giấy khai thuế Statements of any capital gains, inheritances,…etc. are also required in the return - tax burden - amount of tax suffered by an individual or organisation (gánh nặng thuế khóa) - scholorship - award of money (học bổng) - to accomplish - one's aim, a task (hoàn thành tốt) - perspective - (n) viễn cảnh, (adj): có tỉ lệ - to conform - (cause to) fit, suitable with (làm cho phù hợp, thích ứng) - to anticipate - deal with or use before due time (xử lý trước, dùng trước kỳ hạn) II. Reading: Some people think of accounting as a highly technical field which is practised only professional accountants. Actually, nearly everyone practises "accounting" in one form or another on an almost daily basis. Accounting is simply the means by which we Page 1
measure and describe the results of economic activities. Whether you are managing a business, making investments, preparing your income tax return, or just paying your phone bill, you are working with accounting concepts and accounting information. Accounting is often called the "language of business" because it is so widely used in describing all types of business activities. Every investor, the manager, and business decision maker needs a clear understanding of accounting terms and concept if he or she is participate and communicate effectively in the business community. But the use of accounting information is not limited to the business world. We live in an era of accountability. An individual must account for his or her income and must file income tax returns. Often an individual must supply personal accounting information in order to qualify for a loan, to obtain a credit card, or to qualify for a college scholarship. The federal government, the states, the cities, and the school districts all use accounting information as the basis for controlling their resources and measuring their accomplishments. Accounting is just as important to the successful operation of a government, a social program, or a church as it is to a business organization. The study of accounting should not be limited to students majoring in accounting or finance. Everyone who engages in economic activity - which means everyone - will benefit from understanding the nature, significance, and limitations of accounting information. Types of accounting information Just as there are many types of economic decisions, there are many types of accounting information. The terms financial accounting, management accounting, and tax accounting often are used in describing the types of accounting information most widely in the business community. Financial accounting - general purpose: Information financial accounting refers to information describing the financial resources, obligations, and activities of an economic entity (either an organization or an individual). Accountants use the term financial position to describe an entity's financial resources and obligations at one point in time, and the term results of operations to describe its financial activities during the year. Financial accounting infornation is designed primarily to assist investors and creditors in deciding where to place their scarce investment resources. Such decisions are important to society, as they determine which companies and industries will receive the financial resource necessary for growth, and which will not. Page 2
However, many other decision makers also make use financial accounting information. A company's managers and employees constantly need such information in order to run and control daily business operations. For example, they need to know the amount of money in the company's bank accounts, the types and quantities of merchandise in the company's warehouse, and the amounts owed to specific creditors. Financial accounting information also is used in income tax returns. In fact, financial accounting information is often used for so many different purposes that is often called "general - purpose" accounting information. Management accounting: management accounting involves the development and interpretation of accounting information intended specifically to aid management in running the business. Managers use this information in setting the company's overall goals, evaluating the performance of departments and individuals, deciding whether to introduce a new line of products and in making virtually all types of managerial decisions. Such "management accounting" information is financial in nature, but has been organized in a manner relating directly to the decision at hand. However, management accounting information often includes evaluations of "nonfinancial" factors, such as political and environmental considerations, product quality, customer satisfaction, and work productivity. Tax accounting: The preparation of income tax returns is a specialised field within accounting. To a great extent, tax returns are based upon management accounting information. However, the information often adjusted or reorganized to conform with income tax reporting requirements. The most challenging aspect of tax accounting is not the preparation of an income tax return, but tax planning. Tax planning means anticipating the tax effects of business transactions and structuring these transactions in a manner that will minimize the income tax burden. Comprehension/ interpretation 1. What is accounting? .......................................................................................................................................... .......................................................................................................................................... ...................................................................................................................................... 2. What are the types of accounting information? Page 3
.......................................................................................................................................... .......................................................................................................................................... ...................................................................................................................................... 3. What does Financial Accounting refer to? .......................................................................................................................................... .......................................................................................................................................... ...................................................................................................................................... 4. What does Management Accounting involve in? .......................................................................................................................................... .......................................................................................................................................... ...................................................................................................................................... 5. What is Tax Accounting? .......................................................................................................................................... .......................................................................................................................................... ...................................................................................................................................... III. Word- study Complete the gaps with one of the words from this box dumping, competitive, employment, quotas, competition, employ, unemployment 1. People are worried about the rise in ................... 2. The new factory has provided opportunities of ..................... for loacal people 3. Government ...........................limit the import of luxury cars to just 200 each year. 4. We can't compete with their prices, they must be .................. their goods to put us out of business. 5. Our prices are no longer ........................., we have to cut costs somehow IV. Grammar 1. must, have to, don't have to We use must and have to to express obligation or necessity * Have to - To talk about duties or responsibilities Eg: I have to check the mail in the morning and welcome visitors to the office - to indicate an absence of obligation or necessity Page 4
Eg: I don't have to pay the invoice until next month - behaves a full verb Eg: He has to stay late today * Must - for order we give to ourselves Eg: We must pay these bills straight away - for strong commendations Eg: You must get the new model, it's so much faster Remember: there is no past or future from of Must, so use have to Eg: He must send it. He had to send it. He will send it - to prohibit something Eg: You mustn't interupt her while she's on the phone 2. Practice: Complete these sentences with must or have to (in its correct form) 1. I'm sorry I couldn't come yesterday. I .............. work late 2. Tom may ..............go away next week 3. The government really ..................... do something about unemployment. 4. I ................ write to Ann. I haven't written to her for ages 5. You ................ forget what I told you. It's very important 6. I ................. wear a suit to work but I usually do 7. I don't want anyone to know. You ............... tell anyone what I said. Page 5
UNIT 2: SAVING BANKS I. Vocabulary 1. Vocabulary - manager - person who directs or conducts the operations of a bank (người quản lý ngân hàng) - paycheck - check for salary given by an employer to someone for him (chi phiếu trả lương) - window - the place where bank customers come to give money to or get money from a teller (nơi rút, nhận tiền) - to deposit - to put money into bank (gửi tiền vào ngân hàng) - to withdraw - to take money out of the bank (rút tiền khỏi ngân hàng) - a deposit - money that a customer puts into the bank (tiền gửi) - a withdrawal - money that a customer takes out of the bank (tiền rút về) - a depositor - a customer of a bank who has an account there (người có tài khoản) - a slip - a bank form used to order a deposite or withdrawal when filled out by the customer (phiếu chứng từ, biên lai) - teller - the person who receives and give out money in a bank (thủ quỹ ngân hàng, nhân viên giao dịch) - to endorse - to write one’s name on the back of a check in order to cash or deposit it (ký hậu vào hối phiếu, chi phiếu) - passbook - A small book that records a depositor’s account. It shows her deposit, withdrawals and interest payment by the bank (sổ tiết kiệm) - account - a statement or record of money that the bank owns a depositor. A record of a depositor’s deposits and withdrawals (tài khoản) - a savings - money left in the bank that draws interest (tài khoản tiết kiệm) account - a joint - an account shared by two (or more) depositors (tài khoản liên account hợp) Page 6
- a term - - an account in which the depositor agrees not to withdraw his deposit account money for a period of time (tài khoản tiền gửi định kỳ) - to open an - to begin depositing one’s money in a bank (mở tài khoản) account - to close an - to withdraw all of one’s money from the bank (khóa sổ một tài account khoản, đình chỉ một giao dịch) - interest - payment by the bank for the use of a depositor’s money (tiền lãi) - party - one of the people interested in a contract; one of the depositors in a joint account (bên ký hợp đồng) - delay - slowness, lateness (trả chậm) 2. Extension - to fill out - to write necessary information (viết những thông tin cần thiết) If you want to deposit money you have to fill out a deposit slip If want to withdraw money you have to fill out a withdrawal slip - to sign - to write one’s name (ghi, ký tên) Please sign on the last line of the slip - signature - a person’s name written by himself (chữ ký) The bank requests the depositor’s signature for all withdrawals - rate - amount or percentage (tỷ suất) “What is current rate of interest on savings accounts?” “The bank pays 5,5 % interest a year Term - deposit accounts pay higher interests rates than regular savings accounts - computer - An electronic machine that does difficult mathematical operations and that has a memory (máy vi tính) Modern banking depends on computer to perform (=to do) complex operation - to - to take care of, attend to, help (làm cho thích hợp, dung nạp) accommodate There was a delay in accommodating the customers because the computers broke down. Page 7
- assets - everything that a company or bank owns and that has value (=worth) (tài sản) - current assets - assets that can be turned readily into cash (tài sản lưu động) - fixed assets - land, building, equipment (tài sản cố định) The assets of our bank are over $ 10,500,000 - liabilities - money owed by a company or bank (tài sản nợ, nợ) - balance sheet - a statement of a company’s assets and liabilities (bảng cân đối kế toán, tài sản) - to own - to have to pay money (thiếu nợ) - solvent - being able to pay all money that you own (có khả năng trả nợ) Since his firm’s assets equal the liabilities, his firm is solvent 3. Vocabulary practice: Multiple choices Choose the best answer 1. An account that two or more people hold is a .................... a. joint account b. term - deposit account c. saving account 2. In order to withdraw money the bank requires your .................. a. depositor b. interest c. signature 3. The bank records all transactions of an account in the customer’s ............... a. withdrawal slip b. assets c. passbook 4. Many banks work with so many different customers and accounts that need................. to record all transactions a. deposit slips b. computers c. parties 5. You have to ............... your check in order to cash it. a. withdraw b. endorse c. accommodate II. Reading: THE BANK MANAGER SPEAKS My name is Jane Carson and I’m the manager of a savings bank in Portland, Oregon. My bank is open everyday from 8:30 in the morning until 4:00 in the afternoon. On Fridays the bank remains open until 6:00 in the evening. Page 8
Friday is our busiest day. Many people get their paychecks on Fridays and they come in to deposit them. I find that on Fridays I have to keep six windows to open all day long. My bank tries very hard to reduce the amount of time that customers have to wait for service. We have many signs to remind people that they need their passbooks for all transactions and that they must fill out their deposit or withdrawal slips completely. If your depositors cooperate with us we can accommodate them with as few delays as possible. Of course, people do forget. The teller informs me that many customers still forget to endorse their checks or try to open or close joint accounts with the signature of only one of the parties. But I hope that my program of information for customers will reduce such delays. Banking has changed a lot in recent years. Computers now do much of the work that the tellers used to do. As computers improve, they are able to accomplish more difficult tasks and they help us serve our customers better. Another important change in banking, especially for savings banks, are the many different term - deposit accounts that are now available for our customers. Since these certificates of deposit offer very high interest rates they help attract depositors to our bank. I make sure that my staff always has the latest information about these accounts so that they can advise our depositors correctly. My bank is not a very large bank. The total of our current assets and fixed assets comes to 15,550,000 dollars. I’m proud of our balance sheet. Although some banks across the country are having difficulties, my bank has more assets and liabilities. We are solvent and growing. The number of customers we serve has increased this year and I expect that it will continue to grow in the future. 1. True/ False statements a. Jane Carson’s bank closes at 3:00 P.M on Fridays b. Fridays are very busy days at Jane Carson’s bank c. Ms Carson has an information program for customers d. Computers and term -deposit accounts have brought changes to banks. e. Jane Carson’s bank has more liabilities than assets. Answer key a. b. c. d. e. 2. Answer questions Page 9
a. What does a bank manger do? ............................................................................................................................ b. How many windows are open on Fridays? ............................................................................................................................ c. Why do they need so many windows on Fridays? ............................................................................................................................ d. What are some of the ways in which customers cause delay? ............................................................................................................................ e. What does a depositor have to do to open or close a joint account? ............................................................................................................................ f. Why are computers important to a bank? ............................................................................................................................ g. How do term- deposit accounts help a bank get new customers? ............................................................................................................................ h. Why does the bank manager want her staff to have the latest information on term - deposit accounts? ............................................................................................................................ i. How much money does Jane Carson’s bank have in assets? ........................................................................................................................... j. Why is Ms Carson hopeful about the future of her bank? ............................................................................................................................ 3. Further exercise. Make a list of the most important aspects of Jane Carson’s ...................................................................................................................................... ...................................................................................................................................... ...................................................................................................................................... ...................................................................................................................................... ...................................................................................................................................... ...................................................................................................................................... Page 10
...................................................................................................................................... III. Word - study 1. Combination: Find words in column A have the same meaning with others in column B. A B 1. percentage a. savings 2. customer of a bank b. joint account 3. person’s written name c. rate 4. money owned d. slip 5. two-party account e. delay 6. director f. account 7. piece of paper g. manager 8. money in the bank h. depositor 9. record (n) i. signature 10. lateness j. liabilities Answer key: 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 2. Rewrite sentences Rewrite sentences by replacing underlined words Eg: Please write the necessary information on this form. - Please fill out this form a. Please write your name on this slip. ............................................................................................................................ b. The bank tries to take care of all depositors. ............................................................................................................................ c. I must take out fifty dollars a day. ............................................................................................................................ d. Please sign the back of this check. ............................................................................................................................ Page 11
IV. Grammar. 1. The Present Simple Tense 1.1 Form: Negative and affirmative (-) S + don’t/ doesn’t + V.inf. + O Eg: I don’t deposit money She doesn’t have a savings account They don’t go to the bank on Mondays (?) (Wh-) + do/ does + S + V.inf. + O? Eg: Do you fill out the deposit slip? Does John close an account? 1.2. Practice: Change sentences into negative and affirmative Eg: Mary works in a bank Mary doesn’t work in a bank Does Mary work in a bank? a. The company pays the fees ...................................................................................................................................... ...................................................................................................................................... b. The secretary uses the photocopier ...................................................................................................................................... ...................................................................................................................................... c. She studies accounting at college. ...................................................................................................................................... ...................................................................................................................................... d. The manager helps you to open an account. ...................................................................................................................................... ...................................................................................................................................... e. We send our accounts for the fees to him. ...................................................................................................................................... ...................................................................................................................................... Page 12
2. The Past Simple Tense 2.1. Form: Negative and affirmative (-) S + didn’t + V.inf. + O Eg: I didn’t forget to endorse the check She didn’t withdraw any money My brother didn’t have a good day (?) (Wh-) + did + S + V.inf. + O? Eg: Did you bring the passbook? Did Peter get the necessary signature? 2.2. Practice: Change sentences into negative and affirmative Eg: Mary worked in a bank Mary didn’t work in a bank Did Mary work in a bank? a. The customer deposited a lot of money ...................................................................................................................................... ...................................................................................................................................... b. Mrs. Allen closed her account. ...................................................................................................................................... ...................................................................................................................................... c. The depositor endorsed his payback. ...................................................................................................................................... ...................................................................................................................................... d. Mr. Robinson’s wife signed the slip. ...................................................................................................................................... ...................................................................................................................................... e. The computers caused a delay. ...................................................................................................................................... ...................................................................................................................................... 3. Sentence building Page 13
3.1. Match column A, B, and C to make correct sentences A B C Mrs Allen tried to open a savings account The tellers wanted to accommodate all the customers The manager forgot to fill out the slip A depositor close two of the windows endorse his payback 3.2. Replace “want to” by “feel like” Eg: I want to go home I feel like going home a. I want to work on Saturday. ...................................................................................................................................... b. Those depositors want to see the manager. ...................................................................................................................................... c. He doesn’t want to go to the bank. ...................................................................................................................................... d. Mrs. Allen doesn’t want to wait long. ...................................................................................................................................... e. The teller wants to rest this weekend. ...................................................................................................................................... 3.3. Replace “must” by “’d better” or “had better” Eg: You must speak to the manager You’d better speak to the manager a. They must fix the computers. ...................................................................................................................................... b. You must open a new account. ...................................................................................................................................... c. They must accommodate all their customers. ...................................................................................................................................... d. The bank must raise their interest rates. ...................................................................................................................................... Page 14
e. The manager must open two more windows. ...................................................................................................................................... Further practice: Translate the reading into Vietnamese Page 15
UNIT 3: TAXATION I. Vocabulary - to dissuade - sb (from sth/ doing sth) - to persuade or try to persuade sb not to do sth:(ngăn cản, cản trở, can gián) - progressive - tax in which the rate of tax in creases with increases in the tax tax base. (thuế lũy tiến) - disincentive - a thing that discourages an action or offer (điều làm nản lòng một (n) (to sth) hành động hoặc một sự cố gắng) - regressive tax - tax levied at a rate that decreases as income increases (thuế lũy thoái) - perk - money or goods received in addition to salary (tiền thù lao thêm) (perquisite) - loophone (n) - a way of avoiding sth, esp, because the word of a law, contract, ...are not clear or are badly chosen. (kẽ hở) - donation (n) - a thing, esp. money that is donated. (vật, quà tặng, cúng) - to disguise - to hide sth (che giấu) - to make sb/sth look or sound different from normal, to give sb/ sth a false appearance. (cải trang, trá hình) II. Reading: There is always a lot of debate as to the fairness of tax system. Business profit, for example, are generally taxed twice: companies pay tax on their profits (corporation tax in Britain, income tax in the USA), and the shareholders pay income tax on dividends. Income taxes in most countries are progressive, and are one of the ways in which governments can redistribute wealth. The problem with progressive taxes is that the marginal rate -the tax people pay on any addition income is always high, which is generally a disincentive to both working and investing. On the other hand, most sales taxes are slightly regressive, because poor people need to spend a large proportion of their income on consumption than the rich. The higher the tax rate, the more people are tempted to cheat, but there is a substantial “black” or “underground” economic nearly everywhere. In Italy, for Page 16
example, self - employed people-whose income is more difficult to control than that of company employees-account for more than half of national income. Lots of people also have undeclared part-time jobs (some people call this ‘moonlighting’) with small and medium - sized family firms, on which no one pays any tax or national insurance. At the end of 1996, the Director of the Italian National Institute of Statistics calculated the size of the underground economy, and added 16.7 % to Italy’s gross national product (GNP) figure, and then claimed that Italy had overtaken Britain to become the world’s fifth largest economy. To reduce income tax liability, some employers give high-paid employees lots of ‘perks’ (short for perquisites) instead of taxable money, such as cars, free health insurance, and subsidized lunches. Legal ways of avoiding tax, such as these, are known as loopholes in tax laws. Life insurance policies, pension plans and other investments by which individuals can postpone the payment of tax, are known as tax shelters. Donations to charities that can be subtracted from the income on which tax is calculated are described as tax-deductible. Companies have a variety ways of avoiding tax on profits. They can bring forward capital expenditure (on new factories, machines, and so on) so that at the end of the year all the profits have been used up: this is known as making a tax loss. Multinational companies often set up their head offices in countries, where taxes are low: such countries are known as tax havens. Criminal organizations, meanwhile, tend to pass money through a series companies in very complicated transactions in order to disguise its origin from tax inspectors - and the police: this is known as laundering money. True/ False statements 1. Taxes can be designed both to discourage and encourage spending. 2. The same amount of money can be taxed more than once. 3. Progressive tax may discourage people from working extra hours. 4. Sales taxes are unfair because poor people spend more than rich. 5. The Italian government know that about one seventh of national income escape taxation. 6. ‘Loopholes’ are a common a form of tax evasion. 7. If you pay a lot of your income into a pension fund or a life insurance policy you never have to pay tax on it. Page 17
8. A company that makes an unusually large profit during a tax year might quickly decide to spend it, for example, on a new factory or equipment. Answer key 1. 2. 3. 4. 5. 6. 7. 8. III. Grammar 1. The Present participle. 1.1: Form: V + ing 1.2: Use: * To form the continuous tense. Eg: The economy is growing. * As adjectives. Eg: Interesting people developing country. * The present participle can some time replace relative clauses. Eg: The girl is taking to our Sales manager is his daughter. * It can also replace the construction: S + V. Eg: She sat in the garden reading a book. Taking a key out of the pocket, John opened the door. * After verbs of sensation (see, hear, feel, smell, listen, watch...). Eg: I hear him making arrangement for his journey. * After (go, come, spend waste, be busy/ catch, find, leave). Eg: They spend a lot of money modernizing the factory. The Marketing Manager left him taking to clients. 2: Practice: Indicate if the following sentences are correct (C) or incorrect (I). If they are incorrect, correct them 1. We study the effect of the fall in the dollar’s value at the moment. ......................................................................................................................................... 2. The shift in relative wages will cause a shift of workers into the growing occupations. Page 18