Đây là đáp án gợi ý của web cho Đề thi CPA năm 2017 – Môn Tiếng Anh.
Đáp án vẫn được thực hiện bởi 2 bạn IELTS 7.0 và 8.0 như đáp án các năm trước. Nên các bạn có thể hoàn toàn yên tâm về chất lượng. Yên tâm nghiền ngẫm xem tại sao đáp án lại như vậy nhé. Chỗ nào không hiểu các bạn có thể để lại comment. Web sẽ cố gắng giải đáp sớm nhất có thể.
Part 1. Reading
|1. You work very hard. I’m sure you’ll have no difficulty passing the exam.|
2. My car would not start whereas Jenny’s started immediately.
3. You’d better stop spending money, otherwise you will end up in debt.
4. He is determined to finish the job no matter how long it takes.
5. You should be responsible for what you have done.
6. If you need any support, you can rely on me to back you up.
7. They live on a busy street. There must be a lot of noise and pollution from traffic.
8. Jane will have to repeat the course because her work has been unsatisfactory.
9. It was a great pleasure to have a doctor living near us.
10. The greater the demand, the higher the supply.
11. The main goal of any business is to make money.
12. During lectures, it’s a good idea if you take notes.
13. Pollution is a big problem in our city and we are trying all sorts of ideas to solve it.
14. Please fill in your employment history, including your current employer as well as any previous ones you might have had.
15. As I was unaware of the change in the schedule, I arrived half an hour late for the exam.
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 %.
- C (Có thể sẽ nhiều ý kiến cho rằng B mới là đáp án đúng)
- With (Hoặ “All”)
Part 2. Writing
|1. Both Anna and her sister look like her mother.|
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. It’s very hard to say what the future work in store for US-Cuba relations.|
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.
Part 2. Writing
- The main benefit of setting up a “cooperative” is tax breaks.
- A fool and his money are soon parted.
- Hardly any aspect is left untouched by tourism.
- It wasn’t an entirely smooth beginning.
- Sheila is intelligent, beautiful and rich
|1. Managers used to get along well with the employees.|
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.
Có thể bạn quan tâm: Đáp án đề thi CPA – Tiếng Anh: Năm 2015 – 2016