ĐỀ CUỐI KỲ: TIẾNG ANH CHUYÊN NGÀNH 3

(KẾ TOÁN KIỂM TOÁN)

1. Difference between bookkeeping and accounting
2. Base on the given statement, please fill in the blank with a correct word.
____________ and management accounting is useful to management as a decision-making
tool and produced on a timely and frequent basis.
3. Base on the given statement, please fill in the blank with a correct word.
High levels of aggregation in financial accounting statements mean that it is not possible to
derive much useful ________ about the nature of business costs.
4. Base on the given definition, please fill in the blank with a correct word.
A significant mistake in financial information which would asise from errors and fraud if it
could influence the economic decisions of users taken on the basis of the financial
statements.
Question: ___________ misstatement (material)
5. Base on the given statement, please fill in the blank with a correct word.
A professional accountant has a continuing duty to maintain professional service based on
current developments in ___________, legislation and techniques.
6. What is a transaction?
7. Difference between double entry and single entry systems?
8. Current Assets and Noncurrent Assets: What's the Difference?
9. Base on the given statement, please fill in the blank with a correct word.
An advantage is that it enables auditors to focus on a few key factors that effect the account
balance.
Question: ________ procedures
10. Why do ledgers matter?
11. Base on the given definition, please fill in the blank with a correct word.
A systematic process of objectively obtaining and evaluating evidence regarding assertions
about economic actions and events to ascertain the degree of correspondence between those
assertions and established criteria and communicating the results to interested users.
Question: __________
12. Please write an essay of no more than 300 words to respond to the following opinion:
“Provided with highly effective software for accounting, the job of an accountant seems
to earn easy money”