Đáp án đề thi CPA 2020 – Môn Tiếng Anh

Cuối cùng Ad cũng vượt lười để làm Đáp án đề thi CPA 2020 cho môn Tiếng anh (Đề chẵn và Đề lẻ) để các bạn tham khảo. Vẫn là các dạng bài quen thuộc thôi, không có gì mới mẻ cả. Hy vọng giúp ích cho quá trình ôn thi của các bạn. 🙂

I. Đáp án đề chi CPA 2020 – Môn Tiếng Anh – Đề Chẵn

Part I. Reading

Section 1. Choose the correct word or phrase from the list below to complete each of the following sentences

1. My favorite (subjects) at school are Maths and English.
2. This colour makes customers more (interested) in the restaurant.
3. Are you not (bored) of doing the same things every day?
4. These boys and girls perform (traditional) dances.
5. I don’t (tolerate) that kind of behavior in my classes. Please do not do it again.
6. Do you (believe) in God? Yes, I do.
7. We wear our (gloves) in the season of winter. They keep us warm.
8. People gather and talk (excitedly).
9. They (offered) him a very good job in Spain, but he turned ti down.
10. Alot of information shared in Facebook is (inaccurate). You should check the source of the news carefully since they might include fake or wrong data.
11. The number of poor people in the world is increasing dramatically. We need an effective strategy to fight (poverty).
12. A car crashed into a hair salon in Hanoi last week. (Fortunately), no one was hurt.
13. This is an ideal place for scuba diving and swimming because the sea is very clean and not (polluted).
14. It also has fine restaurants and big (shopping) malls, where tourists can buy souvenirs and all kinds of items that they need.
15. The United Nations Children’s Fund (UNICEF) reports children are the main (victims) of war, with many suffering mental stress that will last a lifetime.

Section 2. Read the following passages and do the tasks below:

Passage 1.

1. Captain Apthur Phillips arrived in Sydney in 1788.
2. Nowadays the population of Sydney is about 4 million people.
3. Yes, it is.
4. C
5. D

Passage 2.

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

Section 3. Read the letter below and think of one word which best fits each space.

1. who
2. born
3. in
4. where
5. his
6. at
7. such
8. just
9. one
10. story

Part II. Writing

Section 1. The words in brackets can be used to form words that fit into the following sentences

1. Difference
2. Behavior
3. Division
4. Fashionable
5. Confidence

Section 2. Make all the changes and additions necessary to produce complete sentences from the following sets of words and phrases

1. If i were you, i would learn harder
2. I feel hopeful that we will find a suitable house very soon
3. She doesn’t play piano as well as her sister
4. I wish I could give you all the expensive things in life.
5. Have you heard from Maria since you left school?
6. The people who live next door to us keep on having all night parties
7. Our school is going to hold an English-speaking contest to celebrate the Teacher’s Day.
8. If I met an alien from outer space, I would invite him to my home to talk.
9. The students are studying for their exam now.
10. It increases student’s participation in classroom activities when they are allowed to use their own devices for learning.

Section 3. Finish each of the following sentences in such a way that it means exactly the same

1. My cousin used to visit me when he lived in Hanoi
2. Do you mind helping me put the chairs away?
3. I haven’t seen him since i was a student.
4. She reminded me not forget to bring my passports with me when i go abroad.
5. No sooner had he arrived than things went wrong.

Section 4. Translation

4.1. Translate the following sentences into Vietnamese

1. Tất cả các giao dịch thanh toán và chuyển khoản liên quan đến việc cung cấp dịch vụ kiểm toán xuyên biên giới phải được thực hiện bằng chuyển khoản ngân hàng thông qua một tổ chức tín dụng có thẩm quyền theo các quy định của Việt Nam về quản lý ngoại hối.
2. Các doanh nghiệp và tổ chức khác là đối tượng bắt buộc phải kiểm toán theo các quy định liên quan.
3. Hợp đồng kiểm toán, hợp đồng liên danh, hồ sơ kiểm toán và báo cáo kiểm toán phải được lập bằng cả tiếng việt và tiếng anh.
4. Từ chối thực hiện cuộc kiểm toán nếu khách hàng hoặc đơn vị yêu cầu kiểm toán đưa ra yêu cầu trái với các chuẩn mực đạo đức nghề nghiệp và các yêu cầu về kỹ năng nghề nghiệp hoặc trái với các quy định của pháp luật.
5. Khi cung cấp các dịch vụ kiểm toán xuyên biên giới tại Việt Nam, họ phải tuân thủ theo các chuẩn mực kiểm toán Việt Nam.

4.2. Translate the following sentences into English

1. Professional accountants, auditors may encounter conflicts of interest while performing their professional activities.
2. International Monetary Fund (IMF) forecasted Vietnam’s GDP growth of 1.6% for this year, the growth that will make Vietnam become the fourth-largest economy in Southeast Asia.
3. When a professional accountant, auditor becomes aware that he has been associated with such information, he shall take steps to be disassociated from that information.
4. Conflicts of interest may create threats to compliance with objectivity and other fundamental principles.
5. Effectively implement the disclosure and transparency of economic and financial information of enterprises, accounting entities, agencies, economic organizations; Off which the attention is drawn to public interest entities.

II. Đáp án đề chi CPA 2022 – Môn Tiếng Anh – Đề Lẻ

Part I. Reading

Section 1. Choose the correct word or phrase from the list below to complete each of the following sentences

1. He couldn’t (convince) his father that he was telling the truth.
2. It was difficult to guess what her (reaction) to the news would be.
3. In order to buy his house he had to obtain a large (loan) from his bank.
4. My passport (expired) last month, so I will have to get a new one.
5. The Department is also (involved) deeply in various improvement schemes.
6. I wish you’d tell me what I (should) do in this difficult situation.
7. Hotel rooms must be (vacated) by noon, but luggage may be left with the porter.
8. It won’t (greatly) matter if you arrive a few minutes late.
9. The overcrowded living conditions (put) a heavy strain on the family.
10. (As far as) I am aware, there were no problems during the first six months.
11. The man was very conscious (of) his bald head.
12. (Although) they usually did their own painting, on this occasion they brought in a firm of interior decorators.
13. I wish you wouldn’t call him (by) that insulting name.
14. He (persuaded) his friends to go camping with him.
15. You will not succeed (without) working harder.

Section 2. Read the following passages and do the tasks below:

Passage 1.

1. Almost a hundred thousand people were killed in the earthquake in Tokyo in 1923.
2. The earthquake began a minute before the noon when the inhabitants of Tokyo were cooking their midday meals.
3. Thousands of stoves were overturned.
4. Because many of the roads had cracked open.
5. Most of the damage caused by fired.

Passage 2.

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

Section 3. Read the passage below and think of one word which best fits each space.

1. for
2. enough
3. that
4. job
5. you
6. or
7. Before
8. which
9. hard
10. another

Part II. Writing

Section 1. The words in brackets can be used to form words that fit into the following sentences

1. Guests are supposed to show their cards at the entrance.
2. A list of forthcoming events for the autumn is being prepared.
3. It seems illogical to change the timetable so often.
4. He resigned for a variety of reasons.
5. We will not benefit financially from the deal.

Section 2. Make all the changes and additions necessary to produce complete sentences from the following sets of words and phrases

1. It’s no use trying to interrupt him. You’ll have to wait until he stops talking.
2. I enjoin my job as a baker but it’s taken me over 5 years to get used to working at nights.
3. Do not try to phone me. By the time you read this letter, I will have left.
4. It was stupid of him to give up his job when he needed money.
5. In many families, the most important dreams are made by women.
6. Because of heavy minds, our plane had to make an emergency landing on a busy motorway.
7. In spite of having a terrible headache, i finished my exam.
8. In football, only the goal keeper is allowed to touch the ball with his hands.
9. There’s been no improvement in the weather for nearly three days now. It’s rained non-stop.
10. People have different ways of preparing for exams.

Section 3. Finish each of the following sentences in such a way that it means exactly the same

1. My income is not high enough to pay for all the books i need.
2. The company party was such a success / such a successful party that most people didn’t want to go home.
3. Sometimes mistakes occur because of the tiredness of the machine operators.
4. She advised me not to be late for the presentation.
5. He asked if he could look at copy of the latest timetable.

Section 4. Translation

4.1. Translate the following sentences into Vietnamese

1. Kiểm toán liên quan đến việc kiểm tra và đánh giá một cách khách quan về Báo cáo tài chính của công ty – thường được thực hiện bởi một bên thứ ba bên ngoài công ty.
2. Kế toán không giới hạn trong khu vực kinh tế tư nhân, với rất nhiều sinh viên tốt nghiệp ngành kế toán được thuê bởi các tổ chức chính phủ và phi chính phủ.
3. Chính phủ đang thảo luận về việc tăng thuế suất thuế GTGT năm tới, điều này có nghĩa là chi phí của hàng hoá tiêu dùng sẽ tăng.
4. Từ chối thực hiện kiểm toán cho khách hàng hoặc đơn vị yêu cầu kiểm toán nếu có lý do để tin rằng không thể đảm bảo tính độc lập của kiểm toán viên, hoặc kiểm toán viên không có đủ trình độ chuyên môn hoặc không đáp ứng đủ tất cả các điều kiện theo quy định của pháp luật.
5. Các trường hợp khác theo quy định của các chuẩn mực đạo đức nghề nghiệp về kế toán và kiểm toán và các quy định của pháp luật.

4.2. Translate the following sentences into English

1. Professional accountants, auditors shall maintain confidentiality of information disclosed by a prospective client or entity where they are likely to be employed in the future.
2. To provide competent professional service, professional accountants, auditors shall exercise sound judgement in applying professional knowledge and skill in the performance of such service.
3. Studying the previous year’s accounting books and taking in account of any changes in the market, we can forecast a company’s financial situation 12 months in advance.
4. Promulgating the roadmap for the application of International Financial Reporting Standards (IFRS) to contribute to improving the transparency and increasing the efficiency in providing information.
5. The former position of the individual at the assurance client.