Tiếng Anh chuyên ngành quản trị kinh doanh - Phần 25

I. INTRODUCTION

Bài này giới thiệu một sốmột sốnội dung vềkếtoán đại cương và phương trình kếtoán.

Bạn sẽ được thực hành kỹnăng và làm các bài tập đọc hiểu, nghe hiểu và thực hành ngữpháp về

cách sửdụng động từGET trong lối nói bị động cũng nhưcác cách thểhiện sựnhấn mạnh trong

văn nói và văn viết.

II. UNIT OBJECTIVES

Học xong bài này bạn có thể:

- Nắm được lượng kiến thức vềtừvựng và cấu trúc ngữpháp đểhiểu được nội dung của

các bài đọc vềkếtoán đại cương và phương trình kếtoán.

- Nâng cao kỹnăng đọc hiểu.

- Trảlời được các dạng câu hỏi khác nhau trong phần đọc hiểu.

- Điền từvào bảng thông tin.

- Sửdụng được cấu trúc câu bị động với GET ởcác tình huống có thể.

- Thực hành nghe với chủ đề“types of business”, và làm bài tập nghe hiểu.

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longer. We may also pause before emphasized words. Some short common words (especially 
auxiliary verbs, conjunctions and prepositions) change their pronunciation when they are 
emphasized. 
(+ Trong khi nói, ta thường thể hiện thông qua ngữ điệu, bằng việc phát âm mạnh hơn ở 
những từ cần nhấn mạnh.) 
Unit 10: Fundamentals of accounting 
 244
• In writing, particularly when we write down speech, this kind of emphasis can be shown 
by using capital letters, or by underlining (in handwriting and typing), or by using italics or fat 
type (in printing). 
(+ Trong khi viết, nhấn mạnh có thể được thể hiện qua một số cách như: viết hoa, in 
đậm in nghiêng, gạch chân.) 
Example: 
Give it to ME. 
 Nobody loves me. 
 This is the last opportunity. 
 Come now. 
Often, changes in emphasis can give a complete different meaning to a sentence. 
(Thông thường việc thay đổi từ nhấn có thể cho một ý nghĩa khác hẳn trong cùng một câu.) 
Example: 
Jane phoned me yesterday. (= Me, not somebody else). 
 Jane phoned me yesterday. (= Yesterday, not today). 
Special emphasis is often put on auxiliary verbs. This can give more emotional force to the 
whole sentence, or it can express some kind of contrast (for example, between true and false or 
present and past) 
(Từ nhấn thường rơi vào trợ động từ và nó thể hiện sự đối lập, như giữa đúng và sai, hoặc 
giữa hiện tại và quá khứ.) 
Example: 
It was a nice party! 
 I am telling the truth –You must believe me. 
Where there is no auxiliary verb, do can be used in the affirmative to carry emphasis. 
(Đối với câu không có trợ động từ thì ta có thể dùng DO như một từ nhấn trong câu khẳng 
định.) 
Example: 
You are quite wrong – She does like you! 
 Do sit down! 
 Why didn’t you tell him?” – “I did tell him”. 
Do is also often used to say that something we were expecting actually happens. 
(DO còn được dùng để nói rằng điều ta mong đợi đã xảy ra.) 
Unit 10: Fundamentals of accounting 
 245
Example: One day a big wolf waited in a dark forest for a little girl to come along carrying a 
basket of food to her grandmother. Finally a little girl did come along … 
• Emphasis can also be shown by using special words, such as really, certainly, definitely. 
In spoken English, Such and so are very common as emphasizes. 
(Nhấn mạnh còn được qua một số từ như really, certainly, definitely. Trong lời nói thì 
SO và SUCH là những từ nhấn khá quen thuộc.) 
Example: Thank you so much. It was such a lovely party. I really enjoy it. 
3. TEXT 10.2 
THE ACCOUNTING AQUATION 
Hãy đọc kỹ phần nội dung về phương trình kế toán dưới đây và làm các bài tập ở sau bài 
đọc. Bạn có thể tham khảo bảng từ vựng ở cuối bài để biết nghĩa của các từ mới. 
Counting is at least the second oldest profession in the world, but while earlier professionals 
rapidly got to grip with basic techniques and even introduced refinements, it is remarkable that 
generation of tax collectors and merchants staggered on for thousands of years before finding a 
satisfactory method of keeping a record of their affairs. 
 This should serve as a warning. The problem is common sense but the answer is not. It is 
highly contrived and in some respects still imperfect. It begins with a particular way of looking at 
a business which we present in the next section. 
 A business may be pictured as a box. The box has contents and by virtue of owning the 
box, the owner has a claim to the value of the contents. Others also may have a claim on the 
contents, by virtue of having lent money to the business or of having supplied goods or services to 
the business for which they have not yet been paid. These are the creditors of the business. 
 As the business buys and sells goods and services, so the value of the contents of the box 
will increase or decrease, depending on whether the business makes a profit or a loss. These 
changes in value of the contents must be equaled by changes in value of claims on the contents. 
Specifically the claims of the owners will vary so that the total value of claims is always equal to 
the value of the contents. 
 Now we may list the value of the contents of the business box at any time, say down the 
left side of a piece of paper. On the right side, we may list the value of the claims on those 
contents. The claims of third party creditors will be known. The claims of the owners will amount 
to whatever is necessary to make the total value of claims equal to the total value of contents. 
 Such a list of contents (on the left) balanced by a list of claims (on the right), continues a 
simple balance sheet. A balance sheet is a presentation of the state of affairs of a business in a 
succinct, systematic and recognizable format. 
Restarting the original theory, with the picture of the business as a box, we can write: 
 Contents = claims on contents. 
Unit 10: Fundamentals of accounting 
 246
In accounting terms, this becomes: 
 (1) ASSETS = EQUITY + LIABILITIES. 
Where assets are simply what is held in the business, equity is the claim of the owners, and 
liabilities are the claims of third parties. 
By transferring liabilities to the other side of the equations we may write: 
ASSETS – LIABILITIES = EQUITY. 
Or using a technical term: 
(2) NET ASSETS = EQUITY. 
 Finally we may split equity into the capital originally put business and reserves. Reserves 
represent profits which have been reserved or kept in the business. The equation now becomes: 
(3) NET ASSETS = CAPITAL + RESERVES. 
Do the following exercises based on the text. 
(Hãy làm các bài tập sau dựa vào nội dung bài khóa.) 
Exercise 1 
1. In the first line of text the author says “Accounting is … the second oldest profession”. 
What do you think “the oldest profession” might be? 
……………………………………………………………………………………………… 
2. Are these statements true or false according to the text? 
 a. Other professions progressed at a similar rate to accounting. 
 b. Accounting’s problem for a long time was how to record monetary transactions. 
 c. The problem which accountants faced was an artificial one. 
 d. Accounting’s method of keeping financial records is based on common sense. 
Exercise 2 
1. Use the table below to make sentences which are true according to the text. The first part 
of each sentence should come from box A and the second part from box B. 
(Hãy ghép nửa câu ở cột A với nửa câu ở cột B để tạo thành các câu đúng theo như nội 
dung bài khóa.) 
A B 
i. Whatever the total worth of a business 
ii. As the worth of a business increases or 
decreases, 
a. the owner of that business has a part right to 
those contents’ value. 
b. the owner’s and creditors’ rights to that 
Unit 10: Fundamentals of accounting 
 247
iii. If someone is an unpaid supplier of 
money, goods and services to a business 
iv. If we imagine a business as a box with 
contents 
amount will equal it. 
c. the owner’s and the creditors’ right to the 
total value also do. 
d. there is a right to some of its contents. 
2. In the following equations supply the missing elements according to the text. 
(Hãy hoàn thành các phương trình sau dựa vào nội dung bài khóa.) 
i. 
 = + 
ii. 
 - = 
3. Using the text, match the technical accounting terms on the left with their correct 
definitions on the right. 
(Hãy dựa vào bài khóa để ghép các thuật ngữ kế toán ở cột bên trái với khái niệm đúng ở 
cột bên phải.) 
Accounting term Definition 
Reserves 
Liabilities 
Assets 
Net assets 
Equity 
Capital 
i. The thing of monetary worth a company owns. 
ii. The value of a company’s initial capital. 
iii. Profits which have not been paid out. 
iv. Non-owner claims against the company. 
v. Owner’s claims against the company. 
vi. The company’s worth minus its debts to external creditors. 
Total 
claims on a 
business at 
any time 
(a) (b) 
Total value 
of contents 
of business 
at any time 
(a) (b) 
Unit 10: Fundamentals of accounting 
 248
4. LISTENING 
TYPES OF BUSINESS (Các loại hình kinh doanh) 
Davis Thompson is talking to Liz Shepherd about the ownership of Transworld. 
Exercise 1: Listening comprehension 
 Listen to the disc and decide whether (a) or (b) completes these sentences correctly. 
 (Hãy nghe và lựa chọn (a) hoặc (b) để hoàn thành các câu sau.) 
1. PLC stands for (a) private limited company (b) public limited company. 
2. Liz owns (a) part of Transworld (b) all of Transworld. 
3. Shareholders are people who (a) work for the company (b) own part of the company. 
4. Most people invest in public limited companies because (a) they work for the company 
(b) they want to make money. 
5. To make a profit is (a) to earn money (b) to pay out money. 
6. If you save money in a bank deposit account (a) the bank pays you interest (b) you pay 
the bank interest. 
7. The money you make from owing shares is called (a) a dividend (b) interest. 
8. If David owned more shares than Liz, he (a) probably would (b) probably would not get 
job. 
9. If you have a controlling interest in a company, you own (a) less than 50% of the shares 
(b) more than half the shares. 
10. David (a) is going to (b) is not going to buy a controlling interest in Transworld. 
Exercise 2: Setting up a limited company. 
Derek, Roger, Malcolm and John have started a limited company in Britain. 
Derek, Roger, Malcolm and John are all investors and shareholders. 
Roger invested 20,000 pounds. John put in 10,000 pounds. 
Derek in the majority shareholder (he owns the most shares). 
Derek also has a controlling interest (he owns more than 50% of the shares). 
The company’s capital (the money it has for buying goods and equipment) is 100,000 
pounds. 
The company’s capital is divided into 100,000 shares of 1 pound each. 
 One pound is the nominal value (of the par value, or the face value) of each share. 
Malcolm owns 15,000 shares. The nominal value of his shares is 15,000 pounds. 

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