Nguyên lý kế toán

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Nguyên lý kế toán

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Nguyên lý kế toán là môn học cơ sở của các sinh viên ngành kế toán, tài chính, quản trị, ... Môn học giới thiệu những những nhân tố ảnh hưởng đến công tác kế toán, cũng như giới thiệu những hoạt động kế toán cơ bản của một doanh nghiệp sản xuất kinh doanh.

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  1. v ( 4 rRUdNGDArHec LAcHdNc 0N r/eNqH)NG HQC;:- cHtI1NorRiNH THt DAr tuON: NGUYEN L.i'Kf, ToAN DUNC TAP T,{OI OTt 1. xsfrxc rrfx rHCccd sAx cire rd roAx 1.1 Khdi niQmkC'torin t.2 PhAnloqi kC'todn 1.3 pO'ittf{ng nghi€n cd'ucria kri todn 1.4 Bringcf,nddi kd todn z. c0xc cUcirari roAx 2.1 Tii khoin 2.2 Nguy€n ghi ch6pvio tii khoin tdc 2.3 Ghi sd f6p 2.4 Dinh khofrn a z 3. NHITNGNGHIOPvU KE ToAN Cd TAx 3.1 Tfnh gi6 cric rtdi ttrqngkd to6n 3.2 Kd todn qud trinh td chri'csin xu6't 3.3 Kd todn qud trinh ti€u thu BArrAp 0x rAp Loai l: Bdi ffip vd tim hidu cdc d61ttong kA'todn Bdi tdp I o Tai mqt doanhnghiQp (dvt: 1.000d) sin xudt c6 tii lieu vio ngdy 31/12120A7 1 . T i i s 6 nc d d i n h h f r uh i n h : 410.000 2. Nguy0nvdt liQu : 75.000 3 . C O n g u , d u n gc U : c 5.000 4. Thinh phdm: 25.000
  2. 5. Tidnm4t: 15'000 6. Tidn giri ngdnhing: X 7. NQngr/dibrin: Y phdnPhdi: chrra 8. Loi nhuQn 20.000 9. Ngudnvdn kinh doanh: 500'000 10.Phrldng vQnt6i: ti6-n 300'000 : 11.Qu! khenthtldngphriclQi: 30'000 l2.Yay ngdnhanngdn hing: 300.000 : 13.Ngudimuand: 25.000 14.Hdnggiri di br{n: 20.000 Y O uc d u : l. Xdc dinhX, Y. BiCirhng: = 2X Y 2. LApbing cAnddi kdtorin ngdy3111212\06 Bdi a6o2: nghiQp sau: C6 tai lieu tai thdididmthinh l{p doanh nhu o Thdng0712005: - OngNhdnb6 ra sd vdn bandAubXngtidn grli ngAnhdngli 200triQuil6ng' - Dd c6 th€mvdn,ong ph6ivay themkh6an vdn ngdnhancriangAnhdng50 triQu ddngdd chuydn tii kh6an vdo ngAnhing. - MOrngLrdi ban cria 6ng g6p rh€mvdn bing mQthQthdngm6y m6c thidt bi tri gi6 100 tri6u el6ng. a Thdng08i2005: - 6ng nit ti6n tt ngAnhdngvd qu! tidn m4t la 30 triQuddng. - Dd c6 thd sdn xudt, Ong dd tidn hinh mua vd nhdpkho mQtsd v{t liQu tri gi6 50 triQu ttdngthanhtodnblng d6ngfringdn hing. 4 ThdngO9/20O5: - Ong nh4ndrJdcsdti6n rlngtrrJdc ngrldimuav6 sdhangs€ giaotrongthring cia 0l/2006 li 70 trieuddngbhngtidnmdt. - Dd hdanthinh clond4t hdng,$ng dd mua th€m m6t sd vAt ligu hh4pkho tri gi5 50 tri€u d6ng,thanhtodn50Vablng tidn mdt sd cdn lai chdathanhtoi{n. Y€u cdu:
  3. n t. Lgp Bing cAn ddi kd toiin (Bring c6n ddi tdi sin) vdo ngiy 3uO'ltlOOS,3ltO8t2OO5. 30/09t2005. 2. Xiic dinh gi6 tri tii sdn cfia doanhnghiEptai 3 thdi didm tr€n. Loai 2: ..'-. lo r]rota Lpai 3: Bdi tQp vd tinh gid cdc ddi ttong kA'todn Bii t6p 3: Tlnh hinh tai kho vQtli€u A trorrg thdng05 nhdsau: - t6n dduthaing: 7.000kg x 40.000 tllkg. ' Tinh hinh nhflpxudtkho vflt li6,utrongth6ng: l. Ngny 03/05,nh{p kho 3.000kg vQtliQuA, gid mua fi6n h6a ddn la 40.000
  4. Bdi t6o 4: Tai mQtdoanhnghiQp cdctii liQusau: c6 Vit ligu t6n kho dduthdng: - Vat neu chinh:200kg, DG: 10.000 d/lsg - Vat IQu phs: 100kg, DG: 6.000
  5. )(, 4. Ti6n hldngph6i thanhto6ncho c6ngnhAntnlc ddp sin xudt 9.000,nhAnvi€n phin xrrdng2.000.- 5. Trich BHXH, BHYT, KPCE theotj lQquy dfnh. 6. DoanhnghiQp drrgc TSCDhfruhinh tri gi6 80.000. cAp 7. Trich khd'u TSCDtrongthring hao chophdnxdEng xudt6.000. siin 8.RtittidngiringAnhingvdqu!tidnm4tiIdchilongtrongthringl3.000...'. g. Ding ti6n m5t thanhtodn lrtongcho c6ng nhAnvi€n sau khi khdu trU phdn nQp BHXH,BHYT. 10. Trongthdnghoin thAnh1.000 nh{p kiro.Bidt chi phi sin xu6'tdd dangcudithdng sp la 590. 11. Xudt kho bi{n tnfc tidp 300 sin phdmcho c6ngty A, gi6 bdn chdathudli 75 ngAn thudGTGT ljvo,ch*a thanhto6n. ddng/sp, ^ Yeu cau: I . Dinh khoin cilc nghiQp vu kinh td ph6t sinh 2. Phin dnhtinhhinhtr6nvio c6ctii khoin 621,622,627,154. 3. Tinh tdnggi6 thAnh girithinh don vi sin phdm vi 4. XAc dinh kdt qui kinh doanhtrong ky bidt rXng:chi phi bdn hdngphdt sinh trongkj' la 5.000, phi qu6n111 chi doanhnghiQp 7.000. li Bdi tdp 6: kinh doanh mQtdoanhnghiepftongthdng03 nhusau: C6 tii liQuvd tinh hinhhoatdQng tai l. DoanhnghiQp ciic khoiinphriithukhricbXng thu ti6n m{t 1.000.000 d. ding tidn gfi ngAn 2. DoanhnghiQp d. hing nQpthudnhdnddc5.000.000 ding tidn m{t tri cdckhodnphditri kh6c2.000.000 3. DoanhnghiQp d. 4. XuA't kho bdn trdc tidp sd heng h6a, gir{ xuA'tkho 30.000.000tl, gi6 brin chua thud 55.000.000 rhudGTGTlOTo,l
  6. 9. Xudt kho hhngh6a rri giri 3.000,000 b6ncho khrichhing. Gir{b6n chuathud5.000.000 d d, thud GTGT 107o, doanhnghiepdd nhQndr.lQc ti6n gfri ngdn hing cria kh6ch hing tr6. chuydn 10.Chiphi dien, nddc,di€n thoaiding choho4tdQngbrinhAngla 500.000 ho4tdQng tt, qu6n d. 1.000.000 l!'doanhnghiQp phripkhd'u thudcddi tugngnqpthudGTGT theophr/ong Bidt ring: doanhnghiQp rn. Y€u cdu: l. Dinh kho6nciic nghiQp kinh tdphdt sinhtrongth6ng03. vg 2. Phrln6nhvio sodd tii khodn632,641,642' 911' 133, 3331 3. X6c dinh kdt qui kinh doanhtrongthdng03 Bdi tdp 7:- Trong rh6ng Oll2OOic6 tii ligu vd hoat dQngkinh doanhtai mQtdoanhnghiQpnhUsau:(dvt: d) 1.000 L Doanhnghi€pmuamot sdhing h6and ngrldib6n550.000, trongd6 thudGTGT 107o. 2. DoanhnghiQp ciic khoin phii thu khricbhngtidn mat 5'000. thu 3. DoanhnghiQp dirngtidngfringdn ng6ns6ch10000. hing trd nct 4. DoanhnghiQp chi phi v{n chuydn, tr6 bdc xdp hdngh6a mua bhngtidn m4t 2.200,trong d6 rhudGTCT 200 5. DoanhnghiQp ngdnhanngAn vay hdngtri nd chongddibrin300.000 6. Ding ti6n m4t muac6ngcg 5.000 7. Tii sin thidu chd xrl lf doanhnghiQp quy€tblng cdchtrrl hrdngc6ngnhdnvi€n 5.000 giii 8. Doanh nghiQpb6n moat sd hdng h6a c6 gia tri xuA'tkho 400'000, gi6 bdn chda thud ngndimua nh{n hdng t?i k}rocria doanhnghiQp thue-GTGTlOVa, 480.000, nhr-tng chrla thanhtoiin. 9. Chi phi bdc r'6chdngh6aclembiin thanhtoiinbhngti6n mirt 2.000 10.Khrichhing thanh to6ntidnmuahing h6ad NV8 bing tidn mit t/:,sd cdnlai nd. phli trd chonh6nvi6nqurinl! doanh I 1.Ti6n lrrong nghiQp nhAn 1.000, vi€n 6 b0 phandeu thu 8.000. l2.TrichBHXH, BHY'I',KPCDtheot! lQquydinh 13.DoanhnghiQp drrQc doanhnghidpchuydntra nd vay ngdnhan. ngrldimuatri no 20.000, (
  7. F 14.Xu6'tkho sd srinphdmgr?i brin,giri xudtkho 15.000, giri brin20.000, gi6 rhudcrGT l0%. DoanhnghiQp chuanhdnddqchdi b6o criakhdchhing 15.Doanh nghiQp nh{n drrgc b6oddng! muahing dd xua'tkho d NV14,ooanhnltriqp da trdi tidn gr?i nh6nrlrrgc ngdnhing chuydnthanhtodn. l6.Chuydnddn mdt thanhtoiin hldngcho nhdnvi€n saukhi kh6'u khorinbrio hidm phii tri n6p trongthiing. Y d uc d u : I . Dinh khoin ciicnghidpvu kinh td phritsinhtrongrh6ng. 2. Phdniinh tinh hinhtr€n vAoTK 632,641,642,gt | . 3. Kdt chuydndoanhthu,chi phi phritsinhtrongthring xr{cdinh kdt qui kinh doanh. dd Biet ring doanhnghidpthuQc trJdng ddi chiu thudGTGTrheophudng phripkh6'u trrl *
  8. FLC.TEICz DESOl P A P E R1 : R E A D I N GC O M P R E H E N S I O N Section A: Choose the word or phrasewhiclr bestcompleleseuch sentence.Cross'your choice. I . Nobodyhas.......done before. this A. any B. nclt C. never ( Dr ever \-/ 2 . H e w e n t t o t h e . . . . . . . . b t h e y d i d n ' t h a v e a l l \ /. . ' . ' . . ' . . . ut - B . b a k e r ' s- w i n e l ^ - t 1 C .b u t c h e r ' s s t e a k D . b u t c h e r ' s A. chernist's steak bread 3. The ......depth the S u e z C a n a l i s a b o u t 1 0 t l l e t e r s . of A. usual B. habittrll i L . 0 \ ' er ? $ e D, popular 4 . H e ' s . . . . . . . . . . . i n t e l l i gh a nh i s sisteg. t ent A. Iesser t B .r n r u c he s s \_-, l f , C. nruchferver n not so 5. FIeotd"t.d thent........it again. A . d o n ' td o B. not dtl C . d i d n ' td o rlnot to do 6 . S h ei s . . . . . . . an d s i r l t h a te v e r v b o d yl o v e s l t c r . ki A. st-l t\--l B : s u c h C. very D. too 7 . T h e s e t e a m h A v e n ' t . . . . . . . . . ag o a l s . n1' '', A. recot'decl B. registcretl C. made D.,scored \ l 8. You will see hint when he .herettllttot'ror'l'. A. will conte B. hasconle C. to come 1 D .1col 11€s \''---J 9 . . . . . . . . . . . \ , oS tl L i t l l 'I l , i t - t i c r -\.' ( ) L l\ \ ' ( l l l ' t p a S S t h C c X ; . l l l l i n e t i t l t l . L A. Urtless B. BecllLlse C. 11' D. ln orderthat 10. I lel't my pett ettholtre I borrorv yours'/ a- \\ A. Shall B. Will i C.Mav D. Do \_-/ 1 1 . I . . . . . . . . . t hler ) n e , f r t l t t r h i r n 1 ' e 1 . l t ) ha'u,en't receivecl B . d o r t ' tr e c e i v e C. will receive D . anl receiving @l Oxl'ord'i 12. Can.vou tell nle the .........1'or , . . . -r VXtepartment \_/ ^ B. phtltre C. clirectorl' g code 1 3 . T h e s e v e g e t a b l e sd o n ' t t a s t e. . . . . . . tm e . o A. well B deliciously C . freshly ( b. fresh \--l 1 4 . A i r p l a n e s . . . . . . . a nld r t t l e v c l ' \ ' t n i t t t - t L e . a A. f1yup (B.,takeot'l' C. get uP D. get off 1 5 . B r i i t n w a n t s t r t b e a s o l c l i e rb u I M d i s l i k c s u ' c a r i t l g . . . . . . , A. clothes uttilirrtri a suit D. a custc)il) C. 1 6 . W e a r e n ' t r i c h c l t o u g i rt o . . . . . . . e v e 1 1 ' r v hl e1 ei i x i . r r 't A. arrive B. ntttvc travcl D. drive 1 7 .T h e s h i pw a s . . . . . . . a r o utr t e i \ 4 e d i t e r l ^ i l l l c Le la . hd St t A. running Il. sitrkirru C. flf ing ( D..'sarling \-/ 1 8 .H e ' s . . . . . . s.o h e c a n ' th e a t ' \ ' c ) t lo i c c . . vr ".^ .'l iA.!c.af B.trlintl A[r"\'"' C.dunrb D. mute 19.Th;tare man\'I .......for inttttisrattts Australia. Iteu' in A. offices B. toilets C. uniforms Q no,,",, 2 0 . I w a n t t o . . . . . .t a b l e a t t h e S a v o vH o t e l . a A. mairrtain (. Br)resci'rc C. rnanagc D. ailow 8 r TL A - 2008
  9. P FLC-TEIC2 Section B: Read the passage carefully and then choosethe best answer to questionsbelow. Ted Robinsonhas been worried all the week. Last Tuesdayhe receiveci letter from the local a police. In the letter he was askedto call at Ted wonderedwhy he was wantedby the thc station. police, but he rventto the stationyesterdayanclnow he is no worried any more. At the station he was told by a smiling policenranthat his bicycle had been found. Five days agosthe policemarr told him, the bicyclewas picked up in a small village four hundredmiles away. It is now being sentto his home by train.Ted was most surprised when he heardthe news.He was arnused too, because never expectedthe bicycleto be found. It was stolentwenty y-ears he ago when Ted was a bov of fifteen. 2 1 . T e d w a s w o r r i e db e c a u s e. . . . . . . . t'' ( A . ) h e r e c e i v e da l e t t e r Bl fr. went to the police station yesterclay C . t h e p o l i c e w o u l d c i t t c hh i m D . h e d i d n ' I k n o l v w h y t h e p o l i c e w a r t t e dh i m 22. The policemanwho talkecl Ted was ....... to /t: , (9 pl"usantVuul t' B. rvorried v C. surprised D. small 23. Why was Ted very surprised when he heirrdthe news. A. Because bicyclewas stolen20 \'earsago. his .B. Because bicycleyas tound when he was a boy of tlfteen. / his ' c ,vt'" neverfinrjth" bicycle. @."necause thouffithS'iilould he D . B e c a u s et h e b i c y c l e w a s s e n t t o h i n t b y t r a i n . 'fed's l-1. \\'itclt \\'us bicy'cle t'i-ruttd'l A. last Tuesclay claysog.fd,r{ C. twenty yeirrs ago D. yesterday @.,fi"" 25.whichof thefollowing G-'"Ery,Jl3qiFr9-Jr-,*, : / a \ m , (!The policeaskedTed to go to theit'station. B. Tl-re policernan tolclTed the good news five daysago. C. Teciis no longerartxious. D . T e d i s 3 5 v e a r so l d n o w PAPEIT2: USEOF I'NGI,ISH .\ND WITITING SectionA: Fill each oJ'thenumbercdblunks in the following passctge o word chosenfrom the by list. Use ONLY ONE word in eachspace. Nam and Ba Are at the f1gl_e school. They often (26).$n.....shopping together the new at departnrent store. 1u *1 y.lt?lf Last Sunclay, they both neeclecl as some new things.,Narn anclB a (}l$1ffiF,tnere together.(28) .....C.ri.....the they uret their triend Lan. (29) Sf.-{- .,was way, going home.He hadjust boughta new schoolbas flt"thedepartment store. g*Ubfas clellJed (30)S.ikii..p"ople. --d"\ Thcy were .j!", buying (3 l) . Cr..{....tooking at the things on sale. IlQc-curr-
  10. FLC.TEIC2 After he had takenthe shirt,he went with Ba trol Ai- " trreShoeDepartment' Leather sohe wantedto shoes andsan
  11. )o FLC-TEIC2 PART II: Circle the correct lettersaccording lvhat you hear. There may be 2 correct to lettersfor eachnumber 1. A. hot 4. A. smoggy B. warm B . fo g g y C. cclol C. sunny D. cold D. cloudy 2. A. hot 5. A. hot and smoggy B.'*'arttt B. warm and cloudy C. cool C. cool and windy D. cold D. cold and raining 3. A. windy B. smctggy C. raining D. cloudy DESO2 PAPEIT READING COMPREHENSION 1: these Sectiort Choose wordwhichbestcompletes A: the sentences. Cross letter. the 1 . H e i s . . . . . . . . . . chri is i n ge s tt o c l a v . .l v t A. exanrining B. taking C. answering D. holding 2 . S h en e e d s p a i r o f . . . . . . . . . . . . . . . . . . . . . . . . s h o e s . a A. skin B. feather C. leather D. complexion 3. Most of the students ...........to the e.ratnination. are pass A. good enough B. enoughgoocl C. too good D. so good 4.I ...........this from rny brother. shirt A. gave B. sold C. lent D. borrowed 5 . H e i s c o l l e c t i n g o i n sa n dh e h a sa v a 1 u a b 1 e . . . . . . . . .r a.r.e. .o ifn s . c .. .c o A. number B. collection C. packet D. pile 6 . H e l i k e sh i sj o b a n d h e ' s v e r y g o o d h i sj o b . A. at B. rvith C. tor D. to 1 . A car crashed ...............a security van. A. on B. into C. in D. with 8 . I ' l l h a v et o g e t t h e b r a k e s . . . . . . . . . . . . . . . . . . A. test B. to test C. testins D. tested 9. She'sbeen savingfro two years. She...............$2,000. A. hassaved IJ. saves C. saved D. hasbeensaving 10.Could you tell me horvrnuch .a mouth? A. doesyour husband earn C. your husband earns B. did your husband earn D. will your husband earn I l . S h ea s k e dm e i f I . . . . . . . . . . . . . . A. can help her C. couldhelp her'/ B . c o u l dh e l p h e r D . w i l l h e l ph e r TL A - 2008 4t
  12. FLC.TEICz 12. His photograph .......on ....... television. A. is showing B. showed C . w a s s h o w nD . w a s s h o w i n g 1 3 .T h e s t u d e n t h a ' u 'g o t . . . . . . . . . . . . . . n e w u tt h e i re x a m s . s e abos A. many B. some good C. a D. a few 1 4 .Y o u h a v e n ' tm e t e a c ho t h e r . . . . . . . . .?. . . . . . . A. have you B. do you C. did you t). will yott 1 5 .S o r r y ,J o h ni s o u t .D o y o u w i t n tt o . . . . . . . . .r.na s s a g e ? .e A. take B. leave C. have D. get 1 6 .I a m s o r r ys i r ,I d o n ' t . . . . . . . . . a.no p o l i t i c a p a r t y . ty l A. join B. attend C. go D. belong 1 7 ." W h o b r o k et h a tg l a s s ? " " A . I t ' sm e B. I have c. r did D. I was 18.If the weather . f i n e t o m o r r o w ,w e ' l l g t l o n a p i c n i c . A. will be B.is C.is going D . h a sb e e n 1 9 .I w i s h I . . . . . . . . . . . . .b um , d o n ' t hi tI A. am liking B. like C. liked D. will like 2 0 . T h e b o s s. . . . . . . . . . . . . s ome l o s th i sj o b . hi h , A. threatened . shot B C. hit D. flred Section Bz Redding this passageand then clrcosethe best answer to the question below. Well, I usually ger to the oftice by ubout nine. I always mean to get there earlier, but I never quite manage it. On a normal day, I work until about llve. But if we have an important meeting - and that's oirce or twice a month - I work later, until seven or eight at night. I getr30daysholidaya year, so l'rn r,cryIucky.I usuallytry to take a long holidayin the summer, you know, three or fbur weeks.TIren I like to travel away and see somethingdifl'erent. And I always take a week in February. I go skiing then. Unfortunately, I don't have tirne to exercise during the week, although if the rveather'snice. I go for a walk at lunchtime. But I cycle or play tennis most rveekends. And in the winter I go skiing. I go to an Italian courseonce a week alier work. The other eveningsI meet friends. We go to the cinema, or to a bar or restaurant. Well, I don't smoke,but I do drink a lot of coil'ee. think I'm a very calm person. don't I I worry and I don't get angryvery easily.Do I ever think of changingmy job? Well, I don't thinl< I'll stay hete lor ever, but I'r'n quite happy at the moment. 21. I often finishmy work at......... A. seven B. nine C. llve D. eight 22. In summelI ol'ten. A. go skiing B. have intportantrneetings C. cycle or play tennis D. take a long holiday 23. I learn Italian......... A. at lunchtime B. every evening after work C. in the sumnler course D. one tirnea week 24. I ant a................person. A. pessimistic B. optiniistic C. cruel D. kind-hearted 25. I.............. A. don't like my job and war)tto changcit. 1z TL A - 2oor 4a.,
  13. Y FLC.TEICz B. satisfywith my job and don't want to changeit. C. love my job now buy rnaychangeit in the future. D. dislikemy job but I haveto work to earnmy living. PAPER 2: USE OF ENGLISH AND WRITING Section A: Fill each of the numbered blanks in the following passage. Use only ONE word t in each space. L a s t M o n d a yW i l l i a m M u r p h y s a w a w a l l e t ( 2 6 ) . . . . . . . . . l.o.n a l ys t r e e t 2 7 ) . . . . . . . . . . . . . . . . M o n t ee a 1 . . .e ( Hr picked (28)................up and found a ticket inside.He noticedthe numberon the (29) .and imnrediately knew (30) was the winningticket (31) .a lottery.The prrze(32).............7 nrilliondollars ! M u r p h y d i d n o t c o l l e c t t h e h u g e p r r r . e ,h o l e v e r . H e ( 3 3 ) . . . . . . . . . . . . . .trih e e t b a c k t o ( 3 4 ) ck ........:...........owner, Mr Dupont. Yesterclay Mr. Dupont got the prize and at fl3l .gave Murphy a million dollars(36) .a reward. "I have never(31) " .a lotterybefore. I{e (38) .thereporters. "Now I (39) .richand I (40)...............to honestly. rervard " SectiottB: Usethe suggested words anclphruses to write a contpletesentence. 41. Things/change/ London/sinc:e/ )'ou/girl. 4 2 . H e l . s e l lb/i c y c l e $ 5 0 , / 43;"; i;;";i *"",";;,.; ;;.,, ",n..:, : +,s, r,r;,; ;;;;;;;;.";;",),rr;.; 46. Whcnl Il your agelI/ used/talk/ father/respecr. +i u ;";;;;;, *;;;i ,'";i,.""",, i";;;; 48. She/one/ daushter/rvork/us. +,,)i;'.;; ;;;; .;";;. . itr 50. Bus/crowded/ passengers. TL A - 2008 f 3 f i
  14. FLC.TEICz PAPIIR3: LISTENINGOCMPREHENSION PART I: Listen and 11llin the blanks a very (2) " " ""'dog-andhe Georgeis a ( 1) ..................man. not have a wife' but he has He does played tennisfor an hour at has a very small car too. He likes playing tennis' Last Monday he came afterhirn' but it his (3) .....,...............and (4) ..........."an'l jumped into a car' His dog then he ' dicl not jump into the (5) ........ ...... .car;it junrped into the next one' car' "Come here,(6) .............. dog!" Georgeshouted it but the dog stayedin the othei .. .. at George pur his key into the (7) .... .......of car, but the key did not (8) "" """ ""'Thert he looked the dog was in the (9) ar the car again. It was not his! He was in the.wrong car! And the (10) "" """ "But then he ...,...........,........onesitting and Iaughingat me!" George said ! "He's smile
  15. P F-LC-TETCz 7. There are .........tourists in Londonthis year t h a nl a s ty e a r . A. littler B. smaller C. lesser D. tewer 8 . H e ' s . . . . . . . .s . . h e c a n ' th e a ry o u r v o i c e . .o, A. blind B. blond C. deaf D. died 9. I've lookedfor my pen, but I can't tlnd it A. evervwhere B. anywhere C. nowhere D. somewhere 10.My father............goes beloremidnight.to bed A. little B. mostly C. fairly D. hardly I l . H e h a sb e e nl i v i n gi n t h e s a m e tor over l0 years. A. neighbour B. grouncl C. earth D. district 1 2 .D o n ' t . . . . . . . . . . . a b o u tr n r o t h e r ' s i c k n e s s . you A. worry B. sad C. sorry D. afraid 13.Whosebook is this'lIt's not.. A. rry one B. of me C. me D. mine- 14.The threetriendsall .............for the sanre job. A. requested B. applied C. intenclecl D. referred 1 5 .B e ! T h e b a b y ' ss l e e p i n g . A. quietly B. cluiet C. quite D. silence 1 6 .S h ec a n ' t m a r r yy o u r b r o t h e r . s h el o v e sh i m . A. thought B. so C. clespite D. because 17.Dr Clark,,...........1 seenbefore,enr.ere:cl room. hadn't the A. whom B. rvho C. whose D. that 1 8 .M r G r e e nl i v e sf a r . . . . . . . . . . . . o.f.fh cs . . ii e A. an,av B. ol'f C. f'ronr D. w'itlr 1 9 .I t r a i n e dw h i l e w e . . . . . . . .......w.e l l . . A. .slept lJ. were sleeping C. haveslept D. had slept 2 0 . T h e y h a ' e b e e ni n i o v e w i t h o n e a n o t h e r . . . . . . . . . . . . . . . I g g z . A. in B. on C. fbr D. since SectionI|: In this sectionyou will find after the passage Jive questions,each with four suggestecl answers. You must chooseon which you think Jitsbest.circle your choice. Aeroplanes are slowly driving me ntacl. live near an airportanclpassing I planescan be hearcl night and day. The airport was built cluringthe war, but for some reasonit could not be usecl then.Last year,howei'er,i[ camc into use.Over a hunclrecl peoplemusthave been drivenaway from their homes by the noise. I anr one of the few people left. SometimesI think my house will be knockeddown by a passing plrne. I have been ofterecla large sum of money to go away,but I am determined stayhere.Evervbodl, to saysI mustbe macland they are probably. 2 1 . T h e w r i t e rr s . . . . . . . . . . . . . . . . . . . . . A. drivingme ro rhe airport B. passing sonleairplanes ..- C. goingto be mad D. knockeddorvnby a passing plane 22. The airporthas................ A. been usedsincethe war B . n e v e rb e e nu s e d TL A - 2008 (5 $T
  16. FLC.TBIC2 C. been usedsitrce lastYear D. beenbuilt sincelastYear 23. If the writer movesaway,he will ...... . . ... A. like the noiseof passing planes B. be given a lot of rnoneY C. becomemad D. conteto staY here 24. Which of rhe fbllowing statements not true'l is A. The peopleliving nearthe airportcan hearpassing planesnight and day B. A t'ew people leli their homesbecauseof the great noise C. The writer hasrefusedto leave his house D. The writer is saidto be mad (tl 25. The word "driving" in the firstselltence the passagemeans "' A. running B. giving C. causing D carrying PAPEIT2: USE OF ENGLISH AND WRITING Section A: Passagefo5 GaP'I'ill Oxfbrd is one oi the mostbeautifulcitiesol England, and (26) '...... universityis the oldestin -..... the(27).............Every)'earhundreds(28)....youngpeoplecon]euptoOxfbrd(29 ro spend three or litur years il! the university, and they never fbrget their time ................school (30).............. People(31) s are in conreliorn orhercountrie like t() visit, oxfbrd (32) ...................they Englantl, (33)....................i1 interestiug hasniany buildings. go to oxfbrd, you will (34) ..................you see the colleges, the old churches,and the crowds (35) ..............people,cars and bicycles in the busy High street,the (36) .............inportant in Oxford' If you (37) street you can take a sunshine. boat (38) ..............rhe (39) ...................the river You will enjoy your visit to this (40) .............city much. very Section llz IJselhe lollowing selsof words ttntl phrases to write complele Sentences. 41 . weatheT/so bad/ qo/ work. tooltr' telerisiort/ 43. children/u'atching/ cxpensive. drivirrg/ 44. car/managcr/ zl( r r n ' r / . a lrL u iul , ,- h v r ,, lrvl r / , v \ r,at'/ J\!. students/ 46.Tom/better/ class. can/auswer/ fiiends. 47. questions/ by/ (€ TLA-2008 6
  17. -P FLC.TETC2 48. mother/ getting earlylmorning. used/ / 49. U not see/doctor/last Sundav. 50. We/ enjoy/listen/pop music. PAPER THREE: LISTENING OCMPREHENSION FIRST PART: Listen and fill in the blanks Jimrnylives in Londonand he (l) ..........swirnming monthsago.He likes swimming, a few and he often goes to the swimming-pool near his housewith his mother and swirnsthere for an ( 2 ) . . . . . . . . . . . . . .t w o . H e w a s s i x y e a r s o l d l a s t w e e k , a n d h i s m o t h e r s a i d , " Y o u s w i m ( 3 ) ... r .well now, Jimmy, but you've never seen the sea, have you'?Your father and I are going to (4) ....youthere on Sunday,and you're going to swim in the sea. It isn't (5) ..now,and it's much(6) . thana swimming-pool. " Jirnmy's father and mclther took hirn to the .sea their car on Sunday,and they (7) ....................at in the side of a small (8) .. Jimmy got out and lookedat the seafor a long time,but he was not very (9) Then he saidto his mother,"Which is the (10) .end'I" SECOND PAITT: Circle the correct ansrver l. When is the next t'neeting'.) 3. What tirneis the next meeting? A. It's in October A. It's atsixo'clock B. It's in November B. It's at six thirty C. 2. What's the dateof the next rneeting'/ 4. Where is the next meeting? A. lt's on Monday,October 29'h A. At their neighbor's apartment B. It's on Tuesdav.October 30th B. At Yoko and Carol's apartment DESO4 PAPER l: RE.{DING COMPREHBNSION SectionA: In this section lot must choose the wortl or phrasc which best completeseach sentence.Circle your choice, l There were very large rooms with..............in house. the A. beautiful decoratingwalls B. beautifulwalls decorating C. beautifully decoratedwalls D. beautifully decoratingwalls 2. Sandraalways gets high marks becausehcr compositions are:................... A. extrernelywritten well B. written well extremely C. extremely well written D. well written extremely TLA-2ooB 17 m,7
  18. FLC.TEIC2 3. "Which of theselwo men is Chinese'l" " "...........................is. A. Both of them B. All of them C. None of them D. Neither of them 4. "Whose book is this?" " "I don't know. but I think......................... A. it's John'sbrother B. it's John'sbrother's C. John'sbrotherbook D. thatJohn'sbrother's 5.If anybody...............question,pleaseask me afier class. A. has B. have C havethe D hai a they arrive'/ 6.'........................did " "Ten minutesago." A. How long B. How muchtime C. How many minutes D When 7. He wantsto go to lhe moviesand she....... ........... A. wants too B. wants also C. doestoo l). does either 8. It was a'longtime.................. here. I lived A. that B. since C. ago that D. ago 9. The membersof the club quarreled..... . ..themselves. ..... A. with B. arnong C. between D' against 10.The Chairmanwas warned...................the danger. A. in B bY C. with D. of 11.Larry expects be in London....................next to April. A. at B bY C. on D. in 12.We discovered.............horror tilat sonleulc elsewas lying there. A. with B. fiom C. in D. bY 13. "...................wants solnemore tea'J" A. What B. S'ho C. Whom D. Where 14. "He speaks Japanese, " .....................'l A. doeshe B. isn't he C. doesn'the D. didn't he 15. She went to the movicslastnight.But I................. A. didn't either B. didn't C. did D. went breakfast seveno'clock. 16.He.......-....his at A. has not B. not has C. doesnot have D. not have 17. Every one of us...................t]()tstayhere walll.to A. do B. does C. doing D. done " I8. "Can you speak......................'? A. Spain B. Spanish C. Spanish D. Spaniard 19. "What did your parents think aboutyour tlecision'1" "They alwayslet me.............whlt I should. I think " A. to do B. do C. doing D. did 20. "What happened'? " "We...........tbrhour when the bus finally camr: an ." A. waited B. havewaited C. havebeen waiting D. had been waiting Section B: In this section you will find after the passagefive questiorts,each with four suggestedanswers. You nu,st chooseon which yott think Jits best. Circle your choice. ac TL A - 2008 4E
  19. 4J FLC-TEICz Every ),earstudents many countrieslearn English.Some of thesestudents in are young children. Others are teenagers.Many are adults. Some learn at school, others sttidy by themselves. few learn Englishjust by hearingthe languagein films, or television,in the A office or amongtheir friends.But not many are lucky enoughto do that.Most peoplemust work hard to learnanother language. Many boys anclgirls learn Englishat schoolbecause is one of their subjects. it They study their own languageand rnathematics...and English.In England,or Americ.aor Australia,many boys and girls study their own language,which is Englishand mathematics...andanotherlanguage, perhapsFrench,or Germanor Spanish. Many adults learn English,becauseit is useful tor their work. Teenagersoften learn English for their higher studies,becausesorneof their books are in English at the college or university. Other peoplelearn Englishbecause they want to read newspapers magazines or in English. 2l . According the writer ..........:.......... to A. only adultslearnEnglish B . n o c h i l d r e ni k e l e a r n i n g n g l i s h l E C. Englishis usefulonly to teenagers D. Englishis popularin muchof the world 22. Many peoplelearnEnglishby ................ A. watching ideos nly v o B . h e a r i n g h e l a n g u a g en t h e o f t i c e t i C. talkingrviththe filnr stars D. workinghard on their lesson.s 23. Many boysand girls learnE,nglish because ....... A. English can give therna job B. it is included their studycourses in C. their parentsnrakethern D. they haveto studytheir own language 24.In Americaor Australia many school childrenstudy A. Englishas a toreignlanguage B. EnglishancJ mathematics only C. Suchforeignlanguages French, as Germanand Spanish D. Their own language and no foreignlanguage 25. Many adultslearnEnglishbecause ............ A. their work is useful B. they want t0 go abroacl C. mostof their booksare in English D. it helpsthenrin their work I'L A - 20()tt t3 tg
  20. FLC.TEIC2 PAPER 2: USE OF ENGLISH AND WRITING Section A: Passagefor GaP'Fill Fill each of the numbered blanks in the following passage by a woril chosenfrom the list. Use ONLY ONE word in each space. My home is (26) ............the- I do an enormousamount of traveiing. It is a fast life and air 'full (27) .....:.......work, like it and that is the only way (28) ...........me' but I Everythingis tiring - music,traveling- but what can I do? I am not (29) " """""'to complaining. is hard (30) ................imagine It now that I will ever be very long in one place.My CaspianSea. (32)................iswind, sun and too many tourists home town is (31) ...............the sea, or five rooms, but i am seldom there. If I and hotels. I (33) ............rny flat (34) ..............-.fbur own I pref'eI to (36) ......,......with mother and grandmother. am there ibr a day (35) ...............two. my snrall house,but it is very comfortable and my mother cooks for rne. I They live (37) .............a like got-rd, simple lbod. I have no-wif-e, brothersor sistelsand nl1'fatherdied when I was ten. He was an engineer no and I don't (38) ................him (39) very He liked music very rnuch and wanted (40) becomea Inusician. .............to Section B: Guided sentence building Use the following sets of words and phrases to write contplete senlences. You can atld nrore words of your own or make necessarychangcs lo ntake lhe sentencescomplete. bath/3 nights. roont/prii,ate/ 4l . I/ like/ reserve/ 42.Il nty/ homework/ two hoursago. ;;;,;;;;;'; ;;'; ;;;;;;;/i;;;',,;;;;;; 44.You/ have/ take/him/ to/ hospital/ he/ die. or/ i,,".iii i;;; ;; ;;; ;;;i;,,, ;; o"l 46. What/ the name/ the girl/ car/ .vou/borrow l *; ;;,;;;;;il;;;;;; than/usedto. 48. Now/ she/dance/beautifulll'/ ;; ;;;,;;;;";;.;;il;; 50. She/tell/ not/ close/window. aA T[,A-2009 f,ts

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