Giáo trình Anh văn chuyên nghành (Kế toán doanh nghiệp)

BỘ GIAO THÔNG VẬN TẢI 
TRƯỜNG CAO ĐẲNG GIAO THÔNG VẬN TẢI TRUNG ƯƠNG I 
GIÁO TRÌNH MÔN HỌC 
ANH VĂN CHUYÊN NGHÀNH 
TRÌNH ĐỘ CAO ĐẲNG 
NGHỀ: KẾ TOÁN DOANH NGHIỆP 
Hà Nội, 2017 
Ban hành theo Quyết định số 1661/QĐ-CĐGTVTTWI ngày 31/10/2017 của 
Hiệu trưởng Trường Cao đẳng GTVT Trung ương I 
1 
BỘ GIAO THÔNG VẬN TẢI 
TRƢỜNG CAO ĐẲNG GIAO THÔNG VẬN TẢI TRUNG ƢƠNG I 
GIÁO TRÌNH 
 Môn học: Anh văn chuyên nghành 
NGHỀ: KẾ TOÁN DOANH NGHIỆP 
TRÌNH ĐỘ: CAO ĐẲNG 
Hà nội, 2017 
2 
TABLE OF CONTENTS 
Contents Page 
Foreword (Lời nói đầu) 1 
Unit 1 Marketing economy 2 
Unit 2 Microeconomics and macroeconomics 7 
Unit 3 Supply and demand 10 
Unit 4 Money and its functions 13 
Unit 5 Banks and business 17 
Unit 6 Marketing, analysis of marketing opportunities 21 
Unit 7 Pricing 26 
Unit 8 Finance 28 
Unit 9 Funding the business 31 
Unit 10 Taxation 35 
Unit 11 Insurance 38 
Unit 12 Management of working capital 43 
Unit 13 The foreign exchange market 47 
Unit 14 The stock exchange 51 
Unit 15 Accounting, the balance sheet 55 
Unit 16 The role of auditors 60 
Unit 17 Project planning 64 
Unit 18 International business 
Tài liệu tham khảo 
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74 
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LỜI NÓI ĐẦU 
 Giáo trình “English for accounting” đƣợc tổ chức biên soạn để giảng dạy cho sinh 
viên trình độ Cao đẳng nghề tại Trƣờng Cao đẳng nghề Giao thông vận tải Trung ƣơng I. 
Giáo trình đã tập hợp đƣợc nhiều kiến thức từ nhiều tài liệu và giáo trình gốc của các tác giả 
ở các nƣớc Anh, Pháp, Mỹ, Việc hoàn thành giáo trình này sẽ đáp ứng đƣợc nhu cầu về 
tài liệu học tập của sinh viên, giúp sinh viên đọc hiểu, dịch thuật và rèn luyện đƣợc các kỹ 
năng ngôn ngữ về các lĩnh vực kế toán, tài chính, ngân hàng. 
 Giáo trình “English for accounting” gồm 18 bài với thời lƣợng 60 tiết đƣợc sử dụng 
làm phƣơng tiện giảng dạy cho giáo viên và học tập cho sinh viên. Giáo trình đƣợc sắp xếp 
theo các chủ đề nhƣ: kinh tế, tiền tệ, tài chính - ngân hàng, kiểm toán, marketing và kinh 
doanh quốc tế. 
 Giáo trình đƣợc hoàn thành là kết quả của quá trình lao động nghiêm túc, tập thể tác 
giả đã cố gắng xây dựng cuốn giáo trình có nội dung thiết thực, gần gũi với nội dung kiến 
thức đơn giản nhƣng cập nhật phù hợp với qui trình đào tạo chuyên ngành kế toán tại 
Trƣờng. Tuy nhiên do thời gian biên soạn còn hạn chế, nguồn tài liệu chƣa thật dồi dào và là 
lần biên soạn đầu tiên nên giáo trình không tránh khỏi còn nhiều thiếu sót. Vì vậy, tập thể 
tác giả mong nhận đƣợc nhiều ý kiến đóng góp chân thành của các Thầy, Cô giáo cùng bạn 
đọc trong và ngoài Trƣờng để giáo trình đƣợc hoàn thiện hơn. 
 Xin chân thành cảm ơn! 
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UNIT 1: MARKETING ECONOMY 
1. Vocabulary 
Economy 
Marketing economy 
Planned economy 
Investment 
Production 
Producer 
Consumers 
Distribution 
Goods 
Services 
Determine 
Supply 
Demand 
Negotiation 
Mean 
Private 
Property 
Cooperatives 
Collectives 
State 
Socialism 
Enterprise 
Self-management 
Income 
Gross 
Domestic 
Plus 
Nation 
(n) 
(n) 
(n) 
(n) 
(n) 
(n) 
(n) 
(n) 
(n) 
(n) 
(v) 
(n) 
(n) 
(n) 
(n) 
(adj) 
(n) 
(n) 
(n) 
(n) 
(n) 
(n) 
(n) 
(n) 
(adj) 
(adj) 
(v) 
(adj) 
[ikɔʼnəmi:] 
[ʼma:kitiɡ ikɔʼnəmi:] 
[plænd ikɔʼnəmi] 
[inʼvestmənt] 
[prəʼdʌkʃən] 
[prəʼdju:sə] 
[kənʼsju:mə] 
[distriʼbju:ʃn] 
[ɡʊdz] 
[ʼsə:visiz] 
[diˊtə:min] 
[ʼsəplai] 
[ʹdima:nd] 
[niˏɡəʊʃiʹeiʃn] 
[mi:n] 
[ʹpraivit] 
[ʹprɔpəti] 
[kəʊˊɒpərətiv] 
[kəˊlekʃn] 
[ˊsteit] 
[ˊsouʃəlizəm] 
[ˊentəpraiz] 
[ self ˊmæniʤmənt] 
[ˊinkʌm] 
[ɡrəʊs] 
[dəˊmestik] 
[plʌs] 
[ˊneiʃn] 
: nền kinh tế 
: nền kinh tế thị trƣờng 
: nền kinh kế hoạch hóa 
: sự đầu tƣ 
: sự sản xuất 
: ngƣời sản xuất 
: ngƣời tiêu dùng 
: sự phân phối 
: hàng hóa 
: dịch vụ 
: xác định 
: cung 
: cầu 
: đàm phán 
: phƣơng tiện 
: tƣ nhân 
: sở hữu 
: hợp tác xã 
: tổ chức 
: nhà nƣớc 
: chủ nghĩa xã hội 
: doanh nghiệp 
: tự quản lý 
: thu nhập 
: tổng, toàn bộ 
: nội địa 
: cộng 
: quốc gia 
2. Reading 
2.1. Marketing economy 
 A market economy is an economy in which decisions regarding investment, production, 
and distribution are based on supply and demand, and prices of goods and services are 
determined in a free price system. The major defining characteristic of a market economy is 
5 
that investment decisions and the allocation of producer goods are mainly made by 
negotiation through markets.
[3]
 This is contrasted with a planned economy, where 
investment and production decisions are embodied in a plan of production. 
 Market economies do not logically presuppose the existence of private property in 
the means of production. A market economy can consist of various types of cooperatives, 
collectives or autonomous state agencies that acquire and exchange capital goods in capital 
markets, utilizing a free price system to allocate capital goods and labor. There are many 
variations of market socialism, some of which involve employee-owned enterprises based 
on self-management; as well as models that involve public ownership of the means of 
production where capital goods are allocated through markets. 
2.2. The gross national income 
 The gross national income (GNI) is the total domestic and foreign output claimed by 
residents of a country, consisting of gross domestic product (GDP) plus factor 
incomes earned by foreign residents, minus income earned in the domestic economy by 
nonresidents. Comparing the GNI and GDP shows us whether the nation resources are put 
to capital creation or declining toward abroad. 
3. Comprehension 
1. What is a market economy? 
4. What is the major defining characteristic of a market economy? 
2. What are differences between a market economy and a planned economy? 
4. What does a market economy consist of? 
5. What is GNI? What is GDP 
4. Grammatical point 
Relative clauses: Defining relative clauses and non-defining relative clauses 
4.1. Relative clauses 
Clauses be ... dule 
Create a list of tasks that need to be carried out for each deliverable identified in step 2. For 
each task identify the following: 
The amount of effort (hours or days) required to complete the task 
The resource who will carry out the task 
At this point in the planning, you could choose to use a software package such as Microsoft 
Project to create your project schedule. Alternatively, use one of the many free templates 
available. Input all of the deliverables, tasks, durations and the resources who will complete 
each task. 
Step 4: Supporting plans 
This section deals with plans you should create as part of the planning process. These can be 
included directly in the plan. 
Human resource plan: Identify by name, the individuals and organizations with a leading 
role in the project. Next, describe the number and type of people needed to carry out the 
project. 
Communications plan: Create a document showing who needs to be informed about the 
project and how they will receive the information. The most common mechanism is a 
weekly or monthly progress report, describing how the project is performing, milestones 
achieved and work planned for the next period. 
Risk Management plan: is an important part of project management. Although often 
overlooked, it is important to identify as many risks to your project as possible, and be 
prepared if something bad happens. 
3. Comprehension 
3.1. Match each word/ phrase with its definition. 
1. Risk a. number and type of people carry out the project 
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2. Human resources b. establish time, risk, scope or cost to complete the tasks 
3. Project schedule c. bad things happen to the project 
4. Project plan d. someone input money in the project. 
5. stakeholder e. timetable required to complete the tasks 
3.2. True (T) or false (F) statements. 
1. Project planning is understood as a type of contract. 
2. Planning is the most important task of the project. 
3. It‟s easy to identify the stakeholders of the project. 
4. Project schedule can be created by a Microsoft project. 
5. Human resource plan means project cost. 
6. Progress of the project must be reported weekly or monthly. 
4. Grammatical points: Various uses of have 
To have (main verb) used to indicate possessions, characteristics, relationships or qualities. 
He has three books by Hemingway. 
Jane has a sister in France. 
Frank has a lot of free time these days. 
 I don‟t have a watch. 
* To have is also used to express actions: 
have a bath, wash, shower; have fun; have a party; have a walk, hike, ride; have a 
discussion, fight, argument. 
Erica is having a bath at the moment. 
I had a walk with my mother last night. 
* To have means to wear: 
She wants to have new dress. 
* To have means to eat or drink 
I have a cup of tea every morning. 
I had breakfast about an hour ago. 
* To have means to suffer: 
I have had enough of her tantrums. 
I have had this pain for almost a year. 
5. Word study 
5.1. Put the correct form of have into the following sentences. Use am having, is having, 
etc., as a future form. 
1. He _________ the headache last night. 
2. You___________ a good journey yesterday? 
3. We _________ some friends in for dinner tonight. 
 4. Babies____________ teeth when they‟re born. 
5. Customer: You_________ any mushroom today? 
 Shop keeper: We usually ________them but I‟m afraid we________ any at the moment. 
6. How many letters the alphabet_______? 
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7. It‟s no good arguing with someone who__________ a bee in his bonnet. 
8. Why you___________ a cooked breakfast? It‟s too much trouble. 
9. How did you damage your car? I___________ an accident. 
10. He___________ a meeting tomorrow to discuss safety precautions. 
5.2. Choose the correct option. 
1. Don‟t disturb him. He___________ a rest. 
 A. has B. is having C. have 
2. Why didn't you answer the phone? - I was ___________ 
A. having a storm B. having a shower C. having a breakfast 
3. _______the houses in your country ________ flat roofs? 
 A. do/ have B. does/ have C. do/ has 
4. Why are they making such a noise? They___________ an argument. 
 A. have B. haven‟t C. are having 
5. English people usually____________ roast beef for lunch on Sundays. 
 A. having B. have C. has 
6. He _________ an operation next week. 
 A. have B. is having C. has 
7. Why were they late? They____________ a puncture. 
 A. have B. are having C. had 
8. _________you ever________ a nightmare? 
 A. have/ had B. are/ having C. did/ have 
9. I don't eat much during the day. I never ____________ 
A. have a baby B. have lunch C. have a shower 
10. Sarah starts work at 8 o'clock and_____________ at 10.30. 
A. has a break B. had a chat C. have a look 
11. We ____________ last week. It was great - we invited lots of people. 
A. had a baby B. have a flight C. had a party 
12. Excuse me, can I ______________at your newspaper, please? 
A. have a look B. had a time C. had a bread 
13. John is away on holiday at the moment. I hope he______________ 
A. is having a nice time B. had a baby C. had a cigar 
14. I met Ann in the supermarket yesterday. We stopped and _______________ 
A. had a chat B. have a pen C. had a journey 
15. Did you______________ finding the book you wanted? - No, I found it OK. 
A. have a look B. have a break C. have difficulty 
16. Susie ______________ a few days ago. It's her second child. 
A. had a baby B. had a walk C. had a lesson 
17. You meet your friend, Susan at the airport. She has just arrived. You say: Hi Susan. 
How are you? Did you _____________? 
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A. have a ride B. have a drink C. have a good flight 
18. Nowadays, children______too much pocket money. I_______any when I was at school. 
 A. has/ don‟t have B. have/ didn‟t have C. have/ had 
19. Do you think we should eat this meat. It_____ a very nice smell. 
 A. don‟t have B. have C. doesn‟t have 
20. I_________ a look at that house tomorrow. If I like it I‟ll buy it. 
 A. am having B. will have C. not have 
UNIT 18: INTERNATIONAL BUSINESS 
1. Vocabulary 
International business (n) [intə'næɔənəl 'biznis] : kinh doanh quốc tế 
Domestic business (n) [də'mestik biznis] : kinh doanh trong nƣớc 
Multinational business (n) [mɔlti'næ∫ənəl biznis] : kinh doanh đa quốc gia 
Global business (n) ['gloubəl biznis] : kinh doanh toàn cầu 
Acquire (v) [ə'kwaiə] : thu đƣợc, đạt đƣợc 
Revenues (n) ['revənju:] : doanh thu 
Transcend (v) [træn'send] : vƣợt qúa 
Boundary (n) ['baundəri] : biên giới, danh giới 
Raw materials (n) [rɔ: mə'tiəriəl] : nguyên liệu thô 
Import (v) ['impɔ:t] : nhập khẩu 
Export (v) ['ekspɔ:t] : xuất khẩu 
Accrue (v) [ə'kru:] : tích lũy lại, dồn lại 
Subsidize (v) ['sɔbsidaiz] : trợ cấp, bù lỗ, bảo hộ 
Incentive (n) [Incentive] : ƣu đãi 
Dumping (n) ['dɔmpiη] : bán phá giá 
Impose (v) [im'pouz] : áp thuế 
Quotas (n) ['kwoutə] : hạn ngạch 
Restrict (v) [ri'strikt] : hạn chế 
Enact (v) [i'nækt] : ban hành 
2. Reading 
 International business means business transactions (private and governmental) 
between two or more countries. 
 The term "international business" refers to all those business activities which involve 
cross-border transactions of goods, services, resources between two or more nations. 
International business consists of domestic, international, multinational and global business. 
Domestic business acquires all of its resources and sell all of its products or services within 
a single country. 
70 
 International business is primarily based in a single country acquires a meaningful 
share of its resources or revenues from other countries. 
Multinational business transcends national boundaries and buy raw materials, borrows 
money and manufactures and sells its products in a world - wide market. 
Global business transcends national boundaries and is not committed to a single home 
country. 
 There are several reasons why government try to control the imports and exports of a 
country. One reason is that a country enjoys an advantage if it exports more than it imports. 
Wealth accrues to the export country. Some countries have special programs to encourage 
exports. They may be programs that provide marketing information, establish trade 
missions, subsidize exports and provide tax benefits or incentives. Government subsidies 
allow companies to sell products cheaply. Sometimes these subsidized companies export 
their products and sell them cheaply overseas. This practice is known as dumping. Dumping 
is selling on a foreign market at a price below the cost of production. 
 On the other hand, governments impose taxes and quotas to restrict imports of certain 
products. Sometimes governments want to protect a domestic industry because that industry 
provides employment for the population. Not only the industries, but also the labor unions 
encourage the government to enact protectionist controls. Exporting companies sometimes 
set up subsidiaries in the market countries. The larger companies is referred as the parent 
company. A large company that sets up production facilities in several different countries is 
referred as a multinational. 
3. Comprehension 
3.1. Choose the correct answer. 
1. Which is the best definition 2. What business activities is 
 of international business? referred to international business? 
A. business of one nation A. goods, services, resources 
B. business of home country B. raw materials, transactions 
C. business of more than one nation C. dumping, tax benefit 
3. Which of the following is 4. Which of the following is NOT 
 mentioned in domestic business? used to encourage exports? 
A. buy, sell products within a single country A. subsidize exports 
B. buy, sell products across border B. raise taxes 
C. buy, sell products in a world-wide market C. provide incentives 
5. How do you understand the word 6. Why do governments protect a 
 “dumping”? domestic industry? 
A. sell products more expensive A. it provides dumping 
B. sell products cheaper B. it imposes tax 
C. imports more products C. it provides employment 
3.2. Answer the following questions. 
1. What do companies do when getting government subsidies? 
2. Why do government impose taxes and quotas? 
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3. What is a parent company? 
4. Grammatical points: Gerund (V-ing) 
A gerund is a verb in its –ing form, used as a noun. 
Gerund can be subject of sentences (as a noun) 
 Becoming a fully qualified doctor takes about 7 years. 
 Getting unemployment down is one of the government‟s priorities. 
Smoking causes lung cancer. 
- Gerund can be object of sentences: 
I‟ll never forget seeing her for the first time. 
What time did you finish reading last night? 
- Gerund used after some verbs, such as: like, hate, enjoy, quit, suggest, dislike, deny, 
 - Gerund can be used after prepositions, expressions and phrase verbs 
 After arriving at work, she got an important massage. 
He gave up smoking. 
He kept on asking for money. 
Jim ended up buying a new TV after his old one broke. 
I look forward to hearing from you soon. 
5. Word study 
5.1. Complete the sentences with a verb in – ing form. 
1. A lot of business people in this country object to (pay)_______ such high tax. 
2. I‟m not aware of any regulations that should prevent us from (export)_________ to those 
countries. 
3. If a country has a floating currency, importers and exporters may have to keep (change) 
_____________ the prices of their goods. 
4. Try to avoid (make) ___________ him angry. 
5. It‟s no use (cry) over spilt milk. 
6. The children prefer (watch) to (read). 
7. (Fish) __________ is prohibited here. 
8. Do you mind ____________ (give) me a hand? 
9. (Start) _____________ a business requires capital. 
10. She avoided _________ (tell) him about her plans. 
5.2. Gerund or Infinitive – Fill in the correct form. 
1. Mary enjoys ___________________ to music. (listen) 
2. I don‟t mind ___________________ the washing up. (do) 
3. Irregular verbs are not easy ___________________ . (remember) 
4. My flat is easy ___________________ . (find) 
5. She is interested in ___________________ a doctor. (become) 
6. He is saving money ___________________ a new car. (buy) 
7. My favorite hobby is ___________________ . (cook) 
8. I‟m sick of ___________________ hamburgers every day. (eat) 
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9. It is important ___________________ the net for more information. (surf) 
10. ___________________ sport every day is good for your health. (do) 
11. I wish____________ the manager. (see) 
12. He decided______ himself by________ as a woman. (disguise/dress) 
13. He surprise us by_______ away without_______ “Goodbye”. (go/ say) 
14. _____on the beach is much more pleasant than________ in the office. (lie/sit) 
15. I hate___________ a child_________. (see/ cry) 
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He's a good friend and very helpful – you can always rely 
on
 him. 
2 Accommodation was so expensive in Switzerland. I spent all my 
money 
on
 hotels. 
4 He's always boasting 
about
 how good a guitarist he is. 
5 My boss has just resigned. I don't think he could cope 
w ith
 the pressure. 
6 The online game is aimed 
at
 teenagers and young adults. 
7 My wife has passed her driving test and has applied 
for
 her license. 
8 My grandfather suffered 
from
 arthritis. 
9 Do you believe 
in
 life after death? 
10 I liked English at school, but I was terrible 
at
 French. 
12 I always turn 
to
 my father for advice. He's like a wise owl. 
have a bee in his bonnet. (mat tri) 
74 
 Tài liệu cần tham khảo: 
- Hanoi University of Finance, English for Finance and Accounting 
- Hanoi University of Techniques, English for Finance and Accounting 
- Hanoi Ecnomics University, English for Finance and Accounting 
TRƯỜNG CAO ĐẲNG GIAO THÔNG VẬN TẢI TRUNG ƯƠNG 
I
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 : http:// gtvttw1.edu.vn : info@gtvttw1.edu.vn