Giáo trình môn Anh văn chuyên ngành

BỘ NÔNG NGHIỆP VÀ PHÁT TRIỂN NÔNG THÔN
TRƯỜNG CAO ĐẲNG CƠ GIỚI NINH BÌNH
GIÁO TRÌNH
MÔN HỌC: ANH VĂN CHUYÊN NGÀNH 
NGHỀ: KẾ TOÁN DOANH NGHIỆP
TRÌNH ĐỘ: CAO ĐẲNG 
Ban hành kèm theo Quyết định số: /QĐ-TCGNB ngày.tháng.năm ..... của trường Cao đẳng Cơ giới Ninh Bình
Ninh Bình, năm 2018
TUYÊN BỐ BẢN QUYỀN
Tài liệu này thuộc loại sách giáo trình nên các nguồn thông tin có thể được phép dùng nguyên bản hoặc trích dùng cho các mục đích về đào tạo và tham khảo.
Mọi mục đích khác mang tính lệch lạc hoặc sử dụng với mục đích kinh doanh thiếu lành mạnh sẽ bị nghiêm cấm.
LỜI GIỚI THIỆU
Ngoại ngữ nói chung và tiếng Anh nói riêng đang là môn học cấp thiết và rất hữu dụng đối với sinh viên các khối nghề. Môn học này trang bị cho học viên những kiến thức để thực hiện các kỹ năng giao tiếp cơ bản. Sử dụng tiếng Anh nhằm tạo điều kiện cho học sinh có thể tiếp xúc với các nguồn tài liệu khác nhau từ nhiều quốc gia. Bên cạnh đó, chiếm lĩnh kiến thức từ môn học này sẽ thuận lợi hơn khi xin việc tại các Công ty nước ngoài, Công ty liên doanh cũng như các Công ty, các doanh nghiệp trong nước đòi hỏi có trình độ về ngoại ngữ.
Nhằm đáp ứng yêu cầu về học tập, giảng dạy và nghiên cứu của học viên, khoa Kinh tế - Du lịch trường Cao đẳng Cơ giới Ninh Bình đã tổ chức biên soạn cuốn: “Tiếng Anh chuyên ngành Kế toán doanh nghiệp ”. Giáo trình bước đầu giúp học viên tiếp xúc với Tiếng Anh trong lĩnh vực kế toán. Giáo trình sẽ tái hiện lại các kiến thức giúp các em củng cố, luyện tập bốn kỹ năng: Nghe – Nói – Đọc – Viết. Ngoài ra, sẽ cung cấp cho học viên một số vốn từ, thuật ngữ, mẫu câu và những hiểu biết tập trung theo từng chủ đề. Qua đó, các em có thể dùng tiếng Anh để giao tiếp trong một số tình huống cụ thể.
 Lần đầu tiên cuốn giáo trình được biên soạn, chắc chắn không tránh được thiếu sót. Chúng tôi mong muốn nhận được sự đóng góp của các đồng nghiệp, độc giả và những người quan tâm để cuốn sách được chỉnh sửa, bổ sung ngày càng hoàn thiện hơn.
Xin chân thành cảm ơn!
 Ninh Bình, ngày..........tháng........... năm 2018
Tham gia biên soạn
 1. Chủ biên: Hoàng Xuân Hảo 
 2. Lê Thị Vân Nga
 3. Nguyễn Thị Thu Nga
CHƯƠNG TRÌNH MÔN HỌC AVCN CĐKTDN
Tên môn học: Anh văn chuyên ngành
Mã số môn học: MH 34
Thời gian thưc hiện môn học: 60 giờ; (Lý thuyết: 40 giờ; Thực hành, thảo luận, bài tập: 18 giờ; Kiểm tra: 2 giờ)
I. Vị trí, tính chất của môn học:
- Vị trí: Môn học được bố trí giảng dạy sau khi đã học xong các môn học cơ sở.
- Tính chất: Là môn học chuyên môn nghề.
- Ý nghĩa va vai trò: Đây là môn học dành cho sinh viên chuyên ngành k ế toán, cung cấp cho học viên một số vốn từ, thuật ngữ, mẫu câu và những hiểu biết tập trung theo từng chủ đề.
II. Mục tiêu môn học:
- Về kiến thức:
 + Sử dụng được những thuật ngữ chuyên ngành liên quan đến tài chính và kế toán;
 + Sử dụng một số cấu trúc ngữ pháp hay dùng trong tiếng Anh chuyên ngành như: thể bị động, mệnh đề quan hệ, câu mong ước, câu điều kiện, tính từ so sánh, liên từ, giới từ
- Về kỹ năng:
Đọc, hiểu và dịch được một số tài liệu liên quan đến chuyên ngành tài chính và kế toán từ Tiếng Anh sang Tiếng Việt.
- Về năng lực tự chủ và trách nhiệm:
Người học có thái độ học tập nghiêm túc, cố gắng tiếp thu kiến thức hiệu quả nhất để sau này vận dụng kiến thức đã học vào dịch tài liệu chuyên ngành nhằm nâng cao chuyên môn trong công việc.
III. Nội dung môn học:
TABLE OF CONTENT
unit 1. MARKET economY
Mã bài: AVCN 01
Giới thiệu: Bài học này giúp học viên tìm hiểu về khái niệm nền kinh tế.
Mục tiêu: 
- Sử dụng được các thuật ngữ liên quan đến nền kinh tế, nền kinh tế thị trường, nền kinh tế lập kế hoạch, thu nhập quốc nội;
- Đọc, hiểu và dịch được tài liệu liên quan đến nền kinh tế, nền kinh tế thị trường, nền kinh tế kế hoạch, thu nhập quốc nội;
- Nghiêm túc, cùng hợp tác với giáo viên để hoàn thành bài học.
Nội dung chính: 
I. Vocabulary
- afford (v); §ñ tiÒn, thêi gian... ®Ó lµm viÖc g× 
- allowance (n); tiÒn tiªu, tiÒn trî cÊp
	- seek (v); t×m kiÕm 
- resources (n); nguån lùc 
	- scarce (adj); khan hiÕm 
- merchandise (n); hµng ho¸
- economy (n); nÒn kinh tÕ
- economics (n); kinh tÕ häc 
- economist (n); nhµ kinh tÕ häc
- savings (n); tiÒn tiÕt kiÖm
	- tax (n); thuÕ
	- regulation (n); quy luËt, luËt lÖ, ®iÒu lÖ
	- inflation (n); l¹m ph¸t
II. Reading comprehension
ECONOMICS
Most people want more than they can afford to buy. If families buy one thing, they may not be able to afford something they would like. The same is true of nations. Whether a nation is rich or poor, most of its people want more than they can afford. They seek better schools, more houses and stronger armed forces. The field of economics studies the way the thing people need and want is made and brought to them. It also studies the way people and nations choose the things they actually buy among the many things they want.
	Economists (specialists in economics) define economics as the study of how goods and services get produced and how they are distributed. By goods and services, economists mean everything that can be brought and sold. By produced, they mean the processing and making of goods and services. By distributed, they mean goods and services are divided among the people.
In all countries, the resources used to produce goods and services are scarce. That is, no nation has enough farms, factories and workers to produce everything that everyone would like.
	Money is also scarce. Few people have enough money to buy everything they want when they want it. Therefore, people everywhere most choose the best possible way to use their resources and money.
	Children may have to choose whether to spend their allowances on a motion picture or a Hamburger. Storekeepers may have to choose whether to take a summer vacation or use their savings to buy more merchandise. A nation may have to choose whether to use tax money to build more submarines. In economic items, the children, the storekeepers, and  ... s tea. It's too cold. 
   This tea is not ..
4. The weather is not warm enough to go swimming.
    The weather is..to go swimming.
5. This book isn't easy enough for the children to read.
    This book is .for the children to read.
6. That shirt is too small for me to wear.
     That shirt isn’t .for me to wear.
7. The watch was too expensive for him to buy.
     The watch wasn't .for him to buy.
8. It's not quiet enough in here to speak. Let's go out!
    It's ..in here to speak. Let's go out!
V. Writing in business
1. Complete the sentences about jobs using the following phrases.
for Lego
in computer
a doctor
an accountant
for Cannon
an estate agent
in construction
a solicitor
I’m ........................................................................................................... I buy and sell houses.
I’m ........................................................................................................... I work for IBM.
I’m .........................................................................................  I specialize in corporate law.
I work....................................................................................................... We produce photocopiers, fax machines, and other office equipments.
I’m.......................................................................................  I work at Guy’s Hospital in London.
I’m ............................................................................................. . I work for the Danish toy manufacturer.
I’m........................................................................................................... I work in the financial services section.
I’m........................................................................................................... I work on building projects in the Middle East.
2. Fill the gap with one of the following words.
how
do
old
such
human
legal
deal
supervise
I ............... project management for various ............... resources functions, ............... as benefits, compensation, and staffing. I work on developing new programs and making changes to...............programs: getting the programs out to employees, seeing ...............it works, and making changes. I also ...............other people on the human resources staff. I ............... with day-to-day employee problems, such as ...............issues, and with workforce planning, such as layoffs and hiring.
3. Which one describes the money you pay.
salary
wages
charge
fees
fare
commission
tip
To thank someone for their services (for example, a waiter or a waitress)? ..........................
To an agent or salesperson? ..........................
For a service (for example, electricity, postage...)? ..........................
For a professional service (for example, to a lawyer)? ..........................
For travelling? ..........................
To your staff every week? ..........................
To your staff every month? ..........................
Now use the same 7 words to complete these sentences.
The taxi .......................... was $18 and I gave the driver $4 ..........................
On orders of over 2,000 pieces delivery is free of ..........................
The builders receive their weekly .......................... in cash.
In addition to your basic .......................... you will 25% .......................... on all goods sold.
She’s a good accountant but her .......................... are high.
UNIT 9. INFLATION
Mã bài: AVCN 09
Giới thiệu: Bài học này giúp học viên tìm hiểu khái niệm lạm phát
Mục tiêu: 
- Sử dụng được các thuật ngữ liên quan đến lạm phát, đồng thời sử dụng được các cấu trúc câu với sothat/suchthat;
- Đọc, hiểu và dịch được các bài liên quan;
- Nghiêm túc, cùng hợp tác với giáo viên để hoàn thành bài học.
Nội dung chính: 
I. Vocabulary
- inflation (n); l¹m ph¸t
-moderate inflation : lạm phát vừa phải
- galloping inflation : lạm phát phi mã/ ác tính
- hyperinflation : siêu lạm phát
- deflation (n) : giảm phát
- reflation (n) : tái lạm phát
- disinflation (n) : siết chặt tiền tệ, chống lạm phát
- excess (n); v­ît qu¸, qu¸ møc
- digit (n); con sè
- recession (n); suy tho¸i
- sluggish (adj); chËm ch¹m, tr× trÖ
- index (n); chØ sè
- distort (v); bãp mÐo, xuyªn t¹c
II. Reading comprehension
Inflation is a raise in general level of prices. It is caused by an excess of demand over supply, and it is related to an increase in the money supply. Single digit inflation is usually described by economists as moderate inflation. Double digit inflation, which some countries have survived for quite long periods, is known as galloping inflation. Inflation of four or more digits, as in Germany in the early of 1920s, and in Argentina in the early of 1980s, is known as hyperinflation. Prices in general tend to remain in the same anticipated level unless there are demand-pull or cost-push shocks. If aggregate demand exceeds what a country can produce at full employment, price will rise (including wages, prices of labor): this is demand pull inflation. But for the last fifty years, costs have push up prices and wage, even in recessions and periods of high unemployment: this is-cost push inflation. Cost-push inflation is caused, for example, when unions demand wages that employers cannot afford or when oil producers are able to raise their prices. The opposite of inflation, when price fall (general for short period), is deflation. General policies can be inflationary (often by accident), deflationary or reflationary. Deflationary policies may be aimed at slowing down price inflation or at reducing import: they involve reducing demand by raising taxation and cutting government spending. Reflationary policies, on contrary, involve revitalizing a sluggish economy by increasing customer demand, either by cutting taxes or benefit, or relaxing monetary and credit restrictions. Inflation is measured by the retail price index (RPI) in Britain and the consumer price index (CPI) in the US. These measure the cost of goods and services, including food, clothing, housing, fuel, transport or medical care. The individual items in price indices are weighted, meaning that allowance is made for their relative importance in people’s spending. Unless inflation is both balanced (affecting all prices and costs equally) are anticipated, it distorts relative prices, tax rates and real interest rates. Unexpected inflation tends to benefit people with fixed nominal interest rate debts, and to disadvantage creditors and people with fixed nominal interest rates assets or non-index-linked pensions.
Choose the best answer
1. Inflation occurs since________
a. the demand is higher than the supply	b. the demand is lower than the supply
c. both demand and supply are equal	d. the money supply increases lower than the demand
2. Moderate inflation is another term for________
a. double or triple digit inflation	b. single-digit inflation
c. hyperinflation	d. inflation
3. What is another term for double or triple-digit inflation?
a. Single digit-inflation	b. Moderate inflation
c. Galloping inflation	d. Hyperinflation
4. Hyperinflation may mean________ 
a. Single digit-inflation	b. Double digit-inflation
c. Triple digit-inflation	d. four digit-inflation
5. ________ usually occurs when cost have pushed up prices and wages.
a. Demand-pull inflation	b. Cost-push inflation
c. Hyperinflation	d. More than for digit inflation
6. Which of the following policies is not a method of controlling deflation?
a. inflationary	b. disinflationary	c. reflationary	d. restriction
7. What can inflation be measured by in developed countries?
a. RPI	b. CPI	c. RPI & CPI 	d. RPI or CPI
8. What is true about unexpected inflation?
a. It benefits people with fixed nominal interest rate debt b. It distorts tax rates
c. It balances prices and costs	d. It brings bad luck to consumers
	Read the text again and give the answers
1. What does inflation refer to?
2. How many types does the inflation include?
3. When does the cost-push inflation occur?
4. What is the purpose of disinflationary policies?
5. What do the reflationary policies focus on?
III. Word study
 	Match the words in column A and the definitions in column B
COLUMN A
COLUMN B
1. Disinflation
a. An interest rate given in a contract, which applies irrespective of inflation.
2. Excess
b. Decline in economic activity.
3. Nominal interest rate
c. The amount by which one quantity exceeds another.
4. Recession
d. An increase in the supply of currency or credit relative to the availability of goods and services, resulting in higher prices and a decrease in the purchasing power of money.
5. Inflation
e. Government policy designed to slow down price inflation.
6. Demand-pull inflation
f. Inflation of several hundreds or thousands percent.
7. Hyperinflation
g. a reduction in the money supply.
8. Deflation
h. Cost push up price and wages.
9. Cost-push inflation
i. The process of bringing an economy out of recession by increasing the amount of money in circulation within it.
10. Reflation
j. Raising prices caused when total demand exceeds what a country can produce even at full employment.
IV. Language focus
Grammar issue: result clauses with sothat and suchthat 
So and such with that express result. 
So is used with adjectives and adverbs
Example:	 The report was so complicated that I couldn’t understand it
The report was written so badly that I couldn’t understand it
Such (a, an) is used with a noun phrase:
Example: 	They were such noisy machines that we couldn’t hear her voice
It was such a noisy machine that we couldn’t hear her voice
 Exercise for practice:	
Match the sentences in column A with the results in column B. Then rewrite them as one sentence, using so and such.
A
B
1. The meeting went on for a long time
2. The company was in a very bad financial state
3. Frankfurt was very busy during the book fair
4. They treat their employees very well
5. My portable computer is very unreliable
6. The new drug was very successful
7. He had a very good CV
a. The factory couldn’t meet the demand for it
b. Nobody ever wants to leave
c. We decided to interview him
d. They called in the receivers
e. I missed the train home
f. We couldn’t get a hotel room
g. I don’t like to use it
 1. __e___	 2. __d___	 3. __f___	 4. __b___	 5. __g___	 6. __a___	7. __c___
1. The meeting went on for such a long time that I missed the train home.
2. The company was in such a very bad financial state that they called in the receivers.
3. Frankfurt was so busy during the book fair that we couldn’t get a hotel room.
4. They treat their employees so well that nobody ever wants to leave.
5. My portable computer is so unreliable that I don’t like to use it.
6. The new drug was so successful that the factory couldn’t meet the demand for it.
7. He had such a good CV that we decided to interview him.
V. Writing in business
1. Choose the appropriate answer for each items below
1. All the ________ you make on your interest account are record so that you can check the detail at any time.
	a. movement	b. activities	c. deals	d. transactions
2. I am afraid this cheque will be of no value until you have put your ________ on it
	a. signature	b. signs	c. signing	d. signed
3. This bank will simply not let you ________ any money unless you can prove that you have been in regular employment for at least 3 years.
	a. lend	b. loan	c. borrow	d. remove
4. The one big fear of all economies is that of ________ .
	a. regression	b. recession	c. repression	 d. receding
5. Fifty people were made ________ when the company suffered a severe financial shock. 
	a. useless	b. wanted	c. unneeded	 d. redundant
6. Every year the college financial officer did not look forward to the visit from the government official who came to ________ the account.
	a. audit	b. regulate	c. control	d. invest
7. Each business hope to make a ________ to satisfy the shareholders.
	a. share	b. profit	c. export	d. money
8. The large company did not want to join the smaller one because it was more interested in a ________.
	a. turnover	b. turn up	c. over take	 d. takeover
9. A/ AN ________ is the company that lends you money if you need.
	a. bank b. insurance agency c. stock exchange	d. government
10. The total amount of sales in a year is called the ________.
	a. expenditure	b. turnover	c. profit	 d. dividends
2. Use the correct form of the words in brackets to complete sentences
1. This company has been operating __________ as Impel International. (successful)
2. He__________ this morning, and he was late for work. (sleep)
3. We don’t think that there is a__________ to this problem. (solve)
4. Taxation has been used to increase the price and reduce the __________ of cigarette. (consume)
5. Buyers must take delivery of their goods within seven days of __________ at the port of discharge. (arrive)
3. Match the words and the definitions.
	1. lifestyle	a. a time or date by which you have to do something
2. workaholic	b. a system where employees choose the time they start and finish work each day.
3. workload	c. the way people choose to organize their lives
4. deadline	d. someone who cannot stop working and has no time for anything else
5. flextime	e. the amount of work a person is expected to do
Complete the sentences with an appropriate word from the list in part 2.
- I worked until 11 o’clock at night to meet the ________ for presenting the report.
- I work six day a week. My friend says I’m a ________ .
- Karl has a heavy ____ at the moment because several colleagues are sick.
- She gave up a highly paid job to join a meditation group in India. She completely changed her ________ .
- A ________ system can help to reduce stress level of employees by giving them more control over their working hours.