ĐÁP ÁN ĐỀ THI CPA 2017 – MÔN TIẾNG ANH

1. How did the country’s GDP change in the second and third quarters?

The country’s GDP changed significantly from 0.4% to 0.9% in the second and third quarters.

2. Which sector contributed the most to the increase of service output?

The Business and Finance sector contributed the most to the increase of service output.

3. Which figure decreased in the second quarter and rose in the third quarter?

Construction output decreased in the second quarter by 1.6% and rose 3.4% in the third quarter.

4. Which production sector had the highest rate of output in the third quarter?

Electricity, gas, and water supply output had the highest rate of output in the third quarter.

5. What was the total production output in the second quarter?

The total production output in the second quarter was the same rate as the third quarter at a rate of 1.0 %.

2. We will wait for her until she comes back.

3. The class discussion was too short for us to gain some knowledge from it.

4. Many people still believe him although he sometimes tells lies.

5. Who will look after the children while you go out to work?

6. Bill seems unhappy because he doesn’t get on well with his boss.

7. The new law will encourage the growth in export market next year.

8. A market share can be defined as a customers’ potential need or want.

9. Financial accounting is primarily used to help the managers making decisions.

10. Dividends represent earnings of an individual into business investment.

1. He advised her to read the document before signing it.
2. The President was reported to be suffered from a heart-attack.
3. Sally finally succeeded in getting a job.
4. Despite the fact that he has a physical handicap (hoặc “Despite having a a physical handicap”), he has become a successful business man.
5. Rarely has she travelled more than fifty miles from her village.

1. Những người phụ nữ nông thôn phải làm việc vất vả từ sáng tới tối.
2. Không dễ dàng gì để nói tiếng anh như người bản xứ.
3. Quan hệ hợp tác giữa Việt Nam và Nhật Bản được phát triển theo diện rộng.
4. Căn cứ theo quy định của chúng tôi, tất cả các chi phí ăn ở đều được hoàn trả lại.
5. Chúng ta rút ra nhiều bài học lớn thông qua những trải nghiệm của Hàn quốc và Thái lan trong việc mở thị trường tài chính trước cuộc khủng hoảng Châu Á.
6. I am not confident enough to attend her birthday this saturday.
7. Time goes so fast, Tet Holiday is nearly coming up.
8. The stock market is very risky, so it is not for the poor decisions.
9. The activities of a business depend on demand of the market for the products that the business offers, and the economic conditions as well.
10. Last year,  the financial market had a positive change such as less relying on credit institutions, increasing the role of the capital market in raising capital for the economy.

2. However, there is definitely a lot of untapped potential in the country.

3. When your business is very young, it’s harder for lenders to predict how you will manage cash flow.

4. You can’t achieve your goals by trying to have fun all the time.

5. He’s dying for a glass of beer.

6. The number of people out of work has been going down little by digits

7. Scott prides herself on her cooking.

8. He was tom between love and duty.

9. According to the salesman, my new car would be delivered next Wednesday.

10. Susan could hardly believe the good

11. He received a sentence of 6 months for his part in the

12. Wait! It’s on the tip of my tounge.

13. Truth will ultimately prevail.

14. They’ve gone broke.

15. The company has gone bankrupt.

1.In what reports do most companies include their financial statements?

Most companies include their financial statements in annual reports.

2. What does an income statement show?

An income statement shows the revenue and expenditure.

3.The balance sheet shows the financial situation of the company on what date in general?

The balance sheet shows the financial situation of the company on the last day of its financial year in general.

4.What does the balance sheet show besides the shareholders’ equity?

The balance sheet shows the company’s assets and liabilities.

5. Which financial statement shows the inflow and outflow of cash of the company between balance sheet dates?

The cash flow statements.

2. Tom promised to keep in touch with us.

3. During the time of year workers will be laid off if there is lack of work.

4. Book is so interesting that i can’t put it down.

5. Who took the minutes in the last meeting?

6. She is furious because he takes no notice on her.

7. She has never failed to keep her word so far.

8. Rail workers have not intended to call off their strike.

9. Mrs. Scott is proud of her cooking.

10. Firms are not interested in employing people who are over 40, let alone people who are over 50.

1. There’s no point to complain.
2. Mrs. Jones is the most generous person that you’ll ever meet.
3. I have no longer to give you money.
4. The older i become, the less I would travel.
5. The accident is rumored to be caused by human error.

1. Anh ta rất uyên bác sau nhiều năm được đào tạo tại nước ngoài.
2. Donald Trump sẽ có cơ hội được chọn làm ứng cử viên thứ 2 tranh chức tổng thống.
3. Những khó khăn trong việc đẩy lùi số lượng thất nghiệp là vô cùng to lớn.
4. Tôi muốn nói lời cảm ơn đến những người thầy của chúng tôi. Nếu không có họ tôi không thể đạt được những thành tựu hôm nay.
5. Tất cả chúng ta là 1 thế giới mà trong đó không có cá nhân hay quốc gia nào tồn tại độc lập. Tất cả chúng ta đều chịu tác động chung của những biến đổi chính trị, xã hội và khoa học kỹ thuật.
6. She looks very fashionable in her authentic dress.
7. Why do you seem to look so energetic today? Oh, I have just got a pay raise (hoặc “rise”).
8. I totally agree with you about the rising of taxes on the imported cars.
9. I hope that both our companies will have a good co-operation in future.
10. The year of 2018 will be a feasible year for the insurance market developed in a safe, healthy, and effective way due to the being modified macroeconomics’ policies and the publicly administrative procedures as well.