Tiếng Anh chuyên ngành quản trị kinh doanh - Phần 27
Kếtoán ít ra cũng là nghềlâu đời thứhai trên thếgiới. Nhưng khi các nhà chuyên môn
trước đây nhanh chóng nắm bắt được các kỹthuật cơbản, thậm chí đưa ra những kỹxảo thì rõ
ràng thếhệcủa những người thu thuếvà các thương gia phải mày mò hàng nghìn năm đểtìm ra
một phương thức chung ghi chép lại công việc kinh doanh của mình.
Đó có lẽlà lời cảnh báo. Khó khăn là đương nhiên, nhưng câu trảlời thì không đơn giản.
Người ta đã xoay sởnhiều đểtìm ra câu trảlời, nhưng ởmột vài khía cạnh nó vẫn chưa hoàn hảo.
Nó được bắt đầu bằng cách mà chúng tôi sẽgiới thiệu ởphần tiếp theo để đánh giá một công ty.
Một công ty được ví nhưlà một cái hộp. Một cái hộp có chứa hàng bên trong (cái được
chứa đựng) và vì sởhữu cái hộp, nên chủsởhữu có quyền đòi hỏi vềgiá trịcủa hàng bởi vì họ đã
cho công ty vay tiền hoặc là đã cung cấp hàng hoá và dịch vụcho công ty mà vẫn chưa được
thanh toán. Đó chính là các chủnợcủa công ty.
em will never be solved / will never solve. Unit 10: Fundamentals of accounting 265 Exercise 4. Rewrite these sentences using the passive with by. Keep the same tense. 2. Your body clock is affected by light. 3. The marriage had been arranged by Martin’s father. 4. The earth’s climate will be changed by the volcano. 5. Civilization would be destroyed by the comet. Exercise 5. Write questions using the information. 2. When did your parents arrive? 3. What are you going to do tomorrow? 4. How would John get to work if he didn’t have a car? 5. When will Mr. Simmons be back? 6. How long had Stefania spent underground? 7. How often is the rubbish collected? 8. What was Carla doing when I rang? 9. Should we wait? Exercise 6. Each of these sentences has one verb in the past simple tense and one verb past perfect tense. Complete the sentences. Put the verbs in brackets into the correct tense. 1. We didn’t go to see the film, because Jim had already seen it. 2. Arnaud knew all about Martin’s life, because Martin told him about it. 3. Kate had a long chat with Amanda, because Amanda had just come back from her holidays. 4. Sam didn’t want anything to eat, because he had lunch on the plane. 5. Mr. Wilson took the train, because his son had borrowed the car. References 266 REFERENCES 1. Keith Boeckner and P. Charles Brown. Oxford English for Computing. Oxford University Press. 2. Michael, R. Accounting. Prentice Hall. Englewood Cliff, New Jersey. 1994 3. James, C. Marketing. Prentice Hall. Englewood Cliff, New Jersey. 1986 4. Susan Norman. We’re in business. Longman. 1983. 5. Jeremy.Comfort, Rod. Revell, Ian Simpson, Trish Stott and Derek Utley. English for the Telecomminications Industry. Oxford University Press. 1986. 6. Swan, M. Practical English Usage. Oxford University Press. 1995. 7. Randolph Quirk and Sidney Greenbaum. A University Grammar of English. Longman. 1973. 8. Raymon Murphy. English Grammar in Use. Nhà xuất bản thế giới. 9. Leo Jones and Richard Alexander. New International Business English. Cambridge University Press. 10. Nguyễn Xuân Thơm. English for Finance and Banking. Thế giới Pulishers. 1999. 11. Tom Mc Arthur. A Rapid Course in English for Students of Economics. Oxford University Press. 1990. 12. Tony Lenart. Effective Business Accounting. Australia. 1996. 13. Patrick Xavier & Trevor Barr. Telecoms Policy and Regulatory Forum for VNPT Telecoms Managers. Melbourne Australia. 2000. 14. Trần Đình Phụng. Kế toán đại cương.Nhà xuất bản thống kê. 1999. References 267 MỤC LỤC LỜI NÓI ĐẦU....................................................................................................................... 1 UNIT 1. ECONOMIC ACTIVITY ..................................................................................... 3 I. INTRODUCTION........................................................................................................... 3 II. UNIT OBJECTIVES ..................................................................................................... 3 III. CONTENTS ................................................................................................................. 3 SUMMARY...................................................................................................................... 17 VOCABULARY .............................................................................................................. 17 CONSOLIDATION EXERCISES ................................................................................... 19 KEY TO UNIT 1 .............................................................................................................. 24 UNIT 2: DIFFERENT ECONOMIC SYSTEMS ............................................................ 36 I. INTRODUCTION......................................................................................................... 36 II. UNIT OBJECTIVES ................................................................................................... 36 III. CONTENTS ............................................................................................................... 36 SUMMARY...................................................................................................................... 45 VOCABULARY .............................................................................................................. 45 CONSOLIDATION EXERCISES ................................................................................... 47 KEY TO UNIT 2 .............................................................................................................. 52 UNIT 3: MIXED ECONOMIES ....................................................................................... 62 I. INTRODUCTION......................................................................................................... 62 II. UNIT OBJECTIVES ................................................................................................... 62 III. CONTENTS ............................................................................................................... 62 SUMMARY...................................................................................................................... 72 VOCABULARY .............................................................................................................. 72 CONSOLIDATION EXERCISES ................................................................................... 73 KEY TO UNIT 3 .............................................................................................................. 78 UNIT 4: SOME ECONOMIC LAWS .............................................................................. 88 I. INTRODUCTION......................................................................................................... 88 II. UNIT OBJECTIVES ................................................................................................... 88 References 268 III. CONTENTS ................................................................................................................88 SUMMARY ......................................................................................................................95 VOCABULARY ...............................................................................................................95 CONSOLIDATION EXERCISES ....................................................................................96 KEY TO UNIT 4...............................................................................................................99 UNIT 5: SUPPLY AND DEMAND..................................................................................107 I. INTROUCTION ..........................................................................................................107 II. UNIT OBJECTIVES ..................................................................................................107 III. CONTENTS ..............................................................................................................107 SUMMARY ....................................................................................................................114 VOCABULARY .............................................................................................................114 CONSOLIDATION EXERCISES ..................................................................................116 KEY TO UNIT 5.............................................................................................................119 UNIT 6: MARKET AND MONOPOLIES......................................................................129 I. INTRODUCTION .......................................................................................................129 II. UNIT OBJECTIVES ..................................................................................................129 III. CONTENTS ..............................................................................................................129 SUMMARY ....................................................................................................................140 VOCABULARY .............................................................................................................141 CONSOLIDATION EXERCISES ..................................................................................143 ANSWER KEY...............................................................................................................147 UNIT 7: PRODUCTS........................................................................................................160 I. INTRODUCTION .......................................................................................................160 II. UNIT OBJECTIVES ..................................................................................................160 III. CONTENTS ..............................................................................................................160 SUMMARY ....................................................................................................................174 VOCABULARY .............................................................................................................174 CONSOLIDATION EXERCISES ..................................................................................176 ANSWER KEY...............................................................................................................179 UNIT 8: PRICING ............................................................................................................191 I. INTRODUCTION .......................................................................................................191
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