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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

Section 1

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.

Section 2.

Passager 1.

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 %.

Passager 2

  1. D
  2. D
  3. C (Có thể sẽ nhiều ý kiến cho rằng B mới là đáp án đúng)
  4. D
  5. A

Section 3. 

  1. Look
  2. Have
  3. Get
  4. Require
  5. Because
  6. Especially
  7. Instrument
  8. More
  9. Improving
  10. With (Hoặ “All”)

Part 2. Writing

Section 1



3. Penniless

4. Developing

5. Risky

Section 2

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.

Section 3

  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.

Section 4.

  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.


Section 1

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.

Section 2

Passager 1

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.

Passager 2

  1. A
  2. C
  3. C
  4. D
  5. A

Section 3

  1. take
  2. into
  3. card
  4. charged
  5. card
  6. Institutions
  7. Get
  8. Statement
  9. Either
  10. Interest

Part 2. Writing

Section 1

  1. The main benefit of setting up a “cooperative” is tax breaks.
  2. A fool and his money are soon parted.
  3. Hardly any aspect is left untouched by tourism.
  4. It wasn’t an entirely smooth beginning.
  5. Sheila is intelligent, beautiful and rich

Section 2

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.

Section 3

  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.

Section 4

  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.

Có thể bạn quan tâm: Đáp án đề thi CPA – Tiếng Anh: Năm 2015 – 2016

Published inĐáp án đề thi CPA


  1. Thúy Thúy

    Ad ơi đáp án của ý 4 section 3, phần writing, đề lẻ có phải có nhầm lẫn gì không ạ? Sau despite là 1 danh từ phải k ạ?

    • Admin Admin

      Hi Thuy, k phai nham dau ban ah. Despite trong truong hop nay dung nhu Although. Chắc do minh khong viet day du cum “Despite the fact that” nen ban se thay khong quen thuoc. Tat nhien truong hop nay co the dung “Despite having a a physical handicap”. Minh da add them vao ca 2 truong hop nay cho ro roi nhe.

  2. Thủy Thủy

    Cho mình hỏi Đề lẻ, Part 1 Section 2 passage 1, câu hỏi số 4: họ hỏi vậy là hỏi lĩnh vực sản xuất nào có tỷ lệ tăng cao nhất hay là lĩnh vực sản xuất nào chiếm tỷ trọng cao nhất về sản lượng trong quý 3 nhỉ? Vì nếu câu hỏi là lĩnh vực sản xuất nào có tỷ lệ tăng cao nhất về sản lượng thì Construction mới là lĩnh vực có tỷ lệ tăng cao nhất tận 3,4% (các lĩnh vực khác như là service 1%, electricity gas water supply 1,5% …). Còn nếu là lĩnh vực nào có tỷ trọng cao nhất trong tổng sản lượng sản phẩm sản xuất ra thì mới là electricity gas water supply như đáp án. Mong admin giải thích hộ chỗ này?

    • Meo Meo

      Hi Thuỷ, Lĩnh vực sản xuất (“production sector”) khác với “Construction sector” nha bạn. Production sector ở đây chỉ bao gồm: Electricity, gas & water và Manufacturing, mining & agriculture thôi. Admin.

      • Thủy Thủy

        Cám ơn ad đã giải thích, bao giờ có đề và đáp án 2018 ad post lên nhé

        • Admin Admin

          Hi, tớ đã up đề thi 2018 rồi. Còn đáp án thì phải đợi bọn tớ làm đã. 🙂

  3. Thủy Thủy

    Cho tớ hỏi thêm Đề chẵn Part II Section 3 câu 2 có thể viết lại như thế này được ko: Mrs Jone is the most generous person You have ever met. (đáp án đang là You’ll ever meet)

    • Admin Admin

      Hi Thuỷ, theo Ad thì là không được. Nếu viết như bạn thì sẽ hiểu là: Mrs. Jone là người hào phóng nhất bạn đã từng gặp. Nghĩa là người nghe đã gặp Mrs. Jones rồi. Trong khi câu nguyên bản của nó là: “You will never meet anyone more generous than Mrs. Jones”. Nghĩa là tình huống chỉ nói lên rằng người nghe sẽ không bao giờ gặp được ai hào phòng hơn Mrs. Jones. Còn người nghe đã gặp Mrs. Jones bao giờ hay chưa thì không rõ.


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