TRƯỜNG ĐẠI HỌC KINH TẾ VÀ QUẢN TRỊ KINH DOANH THÁI NGUYÊN
BỘ MÔN NGOẠI NGỮ
BÀI GIẢNG MÔN TIẾNG ANH CHUYÊN NGÀNH
(DÀNH CHO HỆ ĐÀO TẠO LIÊN THÔNG)
Accounting and
Finance
Kế toán – Tài chính
PHẠM CƯỜNG

LƯU HÀNH NỘI BỘ
CHƯƠNG 1: THE WORLD OF ACCOUNTING
“There's no business like show business, but there are several businesses
like accounting.” David Letterman
Liệt kê các chủ đề hoặc các nội dung liên quan tới chuyên ngành Kế toán.

MỞ ĐẦU
Accounting
Accounting standards
Accounting equation
Bookkeeping
BÀI GIẢNG TIẾNG ANH CHUYÊN NGÀNH - KẾ TOÁN – TÀI CHÍNH
PHẦN I. TỪ VỰNG
A. Sử dụng từ điển để tìm hiểu ý nghĩa các thuật ngữ trong lĩnh vực kế
toán ở cột bên trái và ghép với các giải nghĩa bằng tiếng Anh của chúng
ở cột bên phải.
1. accounting
a. A written statement that shows the financial state of a
company at a particular time.
2. assets
b. An official financial record that gives details of all a
company's income and expenses for a particular period and

ongoing expenses. Noncurrent assets are intended for use in the long-term operations
of a business. Non-current assets will still be with the company in several years.
1 © Không sao chép khi chưa được chấp thuận.
BÀI GIẢNG TIẾNG ANH CHUYÊN NGÀNH - KẾ TOÁN – TÀI CHÍNH
(7) _______________ can be either short term or long term. The former are
current liabilities, which are debts payable within one year, while the latter are
classified as long-term liabilities, which are debts payable over a longer period.
PHẦN II. THẢO LUẬN VÀ ĐỌC HIỂU
A. THẢO LUẬN
1. What are functions of financial information?
2. Who may need the financial information of a company?
3. What are the responsibilities of an accountant in a company?
B. ĐỌC HIỂU
1. Đọc bài đọc và trả lời các câu hỏi sau.
1. Why is accounting called the “language of business”?
2. How is a standardized accounting system achieved?
3. What do the balance sheet and the income statement have in common?
How are they different?
4. How are accountants classified in the United States?
5. What kinds of services do public accountants probably provide?
6. Which type of accounting – public, private, or governmental – appeals to
you the most? Why?
AN I NTROD UCTION TO A CC OUNT IN G
Accounting is frequently called the “language of business” because of its ability
to communicate financial information about an organization. Various interested
parties, including internal users, such as a company's managers and employees, and
external users, such as creditors, potential investors, governmental agencies, financial
analysts, and labor unions, rely on a company’s financial information to help them
make informed financial decisions. An effective accounting system, therefore, must
include accurate collecting, recording, classifying, summarizing, interpreting, and

- communicate (v) - truyền đạt
- interested parties (n) – các bên quan tâm
- creditors (n) – các chủ nợ
- potential investors (n) – các nhà đầu tư tiềm năng
- governmental agencies (n) – các cơ quan chính phủ
- labor unions (n) – các liên đoàn lao động
- financial status (n) – tình hình tài chính
3 © Không sao chép khi chưa được chấp thuận.
BÀI GIẢNG TIẾNG ANH CHUYÊN NGÀNH - KẾ TOÁN – TÀI CHÍNH
- accounting principles and rules (n) – các nguyên tắc và quy tắc kế toán
- revenues (n) – doanh thu
- expenditures (n) – chi phí
- balance sheet (n) - bản cân đối kế toán
- income statement (n) – báo cáo thu nhập
- financial performance (n) - kết quả hoạt động tài chính
- auditing (n) - kiểm toán
- rigorous requirements (n) – các quy định nghiêm ngặt
- financial records (n) – các ghi chép thông tin tài chính
2. Lựa chọn từ hoặc cụm từ phù hợp nhất để hoàn thành các câu sau.
1. Accounting information is used by __________ to help them to make
financial decisions.
A. managers C. potential investors
B. creditors D. all of the above
2. Regardless of the type of business or the amount of money involved
____________.
A. all companies use identical accounting systems
B. balance sheets are more important than income statements
C. common procedures are used in handling financial information
D. no standardized accounting system is employed
3. Business monetary transactions are summarized in ______________.

The computers that you ordered have arrived.
Hoặc:
The computers you ordered have arrived.
(Trong câu này, that you ordered là một mệnh đề quan hệ có đại từ
quan hệ that thay cho tân ngữ: you ordered the computers)
 Trong mệnh đề quan hệ tân ngữ, ta có thể dùng whom để chỉ người. Tuy
nhiên, cách dùng này chỉ thường thấy trong ngôn ngữ viết trang trọng.
The candidate whom they selected had intensive experience of the industry.
E. Mệnh đề quan hệ không hạn định
Trong một số trường hợp ta phải dùng who và which chứ không dùng that:
Sai: Starbucks Coffee Japan, that was established in 1995, has been
walking a different path.
Đúng: Starbucks Coffee Japan, which was established in 1995, has been
5 © Không sao chép khi chưa được chấp thuận.
BÀI GIẢNG TIẾNG ANH CHUYÊN NGÀNH - KẾ TOÁN – TÀI CHÍNH
walking a different path.
Mệnh đề quan hệ như trên nhằm cung cấp thêm thông tin được gọi là mệnh đề
quan hệ không hạn định và phải được ngăn cách với mệnh đề chính. Cùng xem
xét sự khác biệt giữa hai loại:
Mệnh đề quan hệ hạn định:
Citigroup is a US company that was formed in 1998 by bringing
together Citibank and Travelers.
Mệnh đề quan hệ không hạn định:
Legend Group Holdings, which is controlled by the Chinese
government, owns a majority stake in Lenovo.
PHẦN IV. BÀI TẬP ĐỀ NGHỊ
A. Sử dụng các từ vựng cho sẵn để hoàn thành đoạn văn phía dưới.
assets bookkeeping errors credit debit entries
measures transactions principles reform relationships practices
DEFINITION OF ACCOUNTING


7 © Không sao chép khi chưa được chấp thuận.
BÀI GIẢNG TIẾNG ANH CHUYÊN NGÀNH - KẾ TOÁN – TÀI CHÍNH
5. Accounts payable are

6. A creditor is

7. Creative accounting is

8. A loan is

D. Chọn lựa từ loại phù hợp để hoàn thành các câu sau.
1. communication / to communicate / communicative
a. Supervisors should strive for two-way _______________ with their employees.
b. By using an overhead projector, the guest speaker was able
_____________________ his statistical information clearly.
c. Because of the clerk’s highly developed _____________________ skills, she
was given a position that required her to deal directly with customers.
2. information / informed / informative
a. The owner ___________________ his employees that they would all receive
a 5 percent pay increase.
b. Getting Acquainted with Accounting, by John L. Carey, is a very
__________________ book.
c. Financial ________________ is essential for organizational decision making.
3. allowance / allowed / allowable
a. The supervisor lost control of his staff members after he __________ them
to override his decisions.
b. When the factory was built 50 years ago, little _______________ was
made for remodeling and expansion.
c. Capital punishment is ____________ only under exceptional circumstances.

related document. In such cases, business owners are required to present accurate
records for the tax agency's inspection. Failure to do so could (7) ________ fines,
penalties, or in severe cases, imprisonment.
Though necessary and beneficial to business owners, the task of bookkeeping can
be very time consuming. With no exceptions, every amount that is paid or received must
be recorded. Additionally, (8) ________ is of the utmost importance, making keeping the
books in a rushed manner a very bad idea. As business owners are often lacking in time,
many choose to hire bookkeepers to keep company records well maintained.
9 © Không sao chép khi chưa được chấp thuận.
BÀI GIẢNG TIẾNG ANH CHUYÊN NGÀNH - KẾ TOÁN – TÀI CHÍNH
Although hiring bookkeeping professionals may be a good idea for many
companies, not all business owners can afford to do so. This is particularity true of
smaller, home-based, or start-up businesses. (9) _______, there are many computer
bookkeeping programs designed to make the task of keeping the books manageable
and less time consuming. Many bookkeeping programs (10) _________ all of the
calculations for the user, taking the worry out of keeping accurate figures.
1. A. records B. deals C. account D. contacts
2. A. affect B. effect C. effective D. effectively
3. A. return B. authorities C. income D. payments
4. A. encompasses B. deducts C. makes up D. takes away
5. A. files B. folders C. books D. magnetic disks
6. A. tax breaks B. tax returns C. tax credits D. tax shelters
7. A. result from B. cause C. lead to D. file for
8. A. accuracy B. accurate C. inaccurate D. inaccuracy
9. A. Unluckily B. However C. Fortunately D. Likewise
10. A. face B. deal C. encounter D. handle
F. Đọc đoạn bài đọc sau và trả lời các câu hỏi phía dưới.
BUDGETING AND ACCOUNTING
Everyone should agree that it is easy to spend money – sometimes too easy –
and it is difficult to save money. One may ask himself “Where did my money go?”

- budget deficits (n) - thâm hụt ngân sách
- cost over-runs (n) – chi phí vựơt quá dự toán
- exceed (n) - lớn hơn, nhiều hơn
- journals (n) - sổ nhật ký
- ledgers (n) - sổ cái
- profit (n) - lợi nhuận
- loss (n) – lỗ
Xác định các thông tin sau có phù hợp với nội dung trong bài đọc không.
Nếu thông tin sau là đúng, ghi TRUE, nếu thông tin đó sai, ghi FALSE.
1. Saving money is as simple as using the money.
2. A budget is often known as a financial result of the business.
11 © Không sao chép khi chưa được chấp thuận.
BÀI GIẢNG TIẾNG ANH CHUYÊN NGÀNH - KẾ TOÁN – TÀI CHÍNH
3. If the revenue exceeds the expenses at the end of the accounting period, the
business has made a profit.
4. The financial year is often longer than the calendar year.
5. During the financial year, the bookkeeper records and enters earnings and
expenditures in journals and ledgers.
6. The balance sheet gives information about the entity’s earnings and
expenditures.
12 © Không sao chép khi chưa được chấp thuận.
BÀI GIẢNG TIẾNG ANH CHUYÊN NGÀNH - KẾ TOÁN – TÀI CHÍNH
CHƯƠNG 2: THE ACCOUNTS
Brainstorm a list of a company’s assets, debts and capital resources.
13 © Không sao chép khi chưa được chấp thuận.
MỞ ĐẦU
Assets
Assets
Buildings
Buildings

B. Dividends D. Investments
7. The direct expenses to produce, manufacture, or purchase the goods or
services you sell.
A. Withdrawals C. Cost of goods
B. Dividends D. Rent
8. Direct tax on the earnings of individuals and corporations.
A. Income tax C. Rent
B. Revenue D. Investments
9. Earnings distributed to stockholders.
A. Rent C. Dividends
B. Revenue D. Investments
14 © Không sao chép khi chưa được chấp thuận.
BÀI GIẢNG TIẾNG ANH CHUYÊN NGÀNH - KẾ TOÁN – TÀI CHÍNH
10. The total amount of money a business takes in during a given period by
selling goods and services.
A. Rent C. Investments
B. Dividends D. Revenue
B. Ghép các thuật ngữ tiếng Anh kế toán bên trái với giải nghĩa bên phải.
a. current assets

1. the cost involved in selling goods, paying shop
and office staff, advertising, etc.
b. fixed assets
2. debts that will not have to be paid for several
years (e.g. money borrowed by selling shares or
mortgaging property)
c. intangible assets
3. the cost to the firm of the merchandise sold
(including the cost of raw materials, labour,
factory overheads)

statements. The accounting process that focuses on analyzing and recording transactions
and events follows these steps. Business transactions and events are the starting points.
Relying on source documents, the transactions and events are analyzed using the accounting
equation to understand how they affect company performance and financial position. These
effects are recorded in accounting records, informally referred to as the accounting books,
or simply the books. Additional steps such as posting and then preparing a trial balance
help summarizes and classifies the effects of transactions and events. Ultimately, the
accounting process provides information in useful reports or financial statements to decision
makers.
Source documents identify and describe transactions and events entering the
accounting process. They are the sources of accounting information and can be in either
hard copy or electronic form. Examples are sales tickets, checks, purchase orders, bills from
suppliers, employee earnings records, and bank statements.
An account is a record of increases and decreases in a specific asset, liability, equity,
revenue, or expense item. The general ledger, or simply ledger, is a record containing all
accounts used by a company. The ledger is often in electronic form. While most companies’
ledgers contain similar accounts, a company often uses one or more unique accounts
because of its type of operations. Accounts are arranged into three general categories (based
on the accounting equation), as shown below.
Asset accounts
Assets are resources owned or controlled by a company and that have expected future
benefits. Most accounting systems include separate accounts for the assets described here.
16 © Không sao chép khi chưa được chấp thuận.
BÀI GIẢNG TIẾNG ANH CHUYÊN NGÀNH - KẾ TOÁN – TÀI CHÍNH
A Cash account reflects a company’s cash balance. All increases and decreases in
cash are recorded in the Cash account. It includes money and any medium of exchange that
a bank accepts for deposit (coins, checks, money orders, and checking account balances).
Accounts receivable are held by a seller and refer to promises of payment from
customers to sellers. These transactions are often called credit sales or sales on account
(or on credit). Accounts receivable are increased by credit sales and are decreased by

Buildings such as stores, offices, warehouses, and factories are assets because they
provide expected future benefits to those who control or own them. Their costs are recorded
in a Buildings asset account.
The cost of land owned by a business is recorded in a Land account. The cost of
buildings located on the land is separately recorded in one or more building accounts.
Liabilities accounts
Liabilities are claims (by creditors) against assets, which means they are obligations
to transfer assets or provide products or services to other entities. An organization often has
several different liabilities, each of which is represented by a separate account that shows
amounts owed to each creditor. Creditors are individuals and organizations that own the
right to receive payments from a company. If a company fails to pay its obligations, the law
gives creditors a right to force the sale of that company’s assets to obtain the money to meet
creditors’ claims. When assets are sold under these conditions, creditors are paid first, but
only up to the amount of their claims. Any remaining money, the residual, goes to the
owners of the company. Creditors often use a balance sheet to help decide whether to loan
money to a company. A loan is less risky if the borrower’s liabilities are small in
comparison to assets because this means there are more resources than claims on resources.
Common liability accounts are described here.
Accounts payable refer to oral or implied promises to pay later, which usually arise
from purchases of merchandise. Payables can also arise from purchases of supplies,
equipment, and services. Accounting systems keep separate records about each creditor.
A note payable refers to a formal promise, usually denoted by the signing of a
promissory note, to pay a future amount. It is recorded in either a short-term Note Payable
account or a long-term Note Payable account, depending on when it must be repaid.
Unearned Revenue refers to a liability that is settled in the future when a
company delivers its products or services. When customers pay in advance for
products or services (before revenue is earned), the revenue recognition principle
requires that the seller consider this payment as unearned revenue. Examples of
unearned revenue include magazine subscriptions collected in advance by a publisher,
sales of gift certificates by stores, and season ticket sales by sports teams. The seller

BÀI GIẢNG TIẾNG ANH CHUYÊN NGÀNH - KẾ TOÁN – TÀI CHÍNH
2. The amount of money that customers owe to the corporation is recorded in
the accounts payable.
3. The amount of money that the corporation owes to its suppliers is recorded
in the accounts payable.
4. Credit sales do not reflect the cash amount a company keeps in cash
registers or banks.
5. Supplies are always recorded as assets.
6. If a company fails to pay its obligations, all the value of its assets that are
sold in a forced sale belongs to the creditors.
7. Buildings and equipment are recorded in asset accounts.
8. All notes payable to the bank are the corporation’s short-term liabilities.
9. Expired prepaid meal tickets are recorded as expenses.
10. Unearned revenue is recorded in liability accounts when the goods have
not been delivered.
11. Revenues and expenses have no relation with shareholder’s equity.
12. Equity is the source of capital that the corporation owns, including the
common stock, and retained earnings.
Các tài khoản nào sau không thuộc nhóm tài khoản tài sản?
A. cash
B. other businesses’ securities (stocks and bonds) that are marketable
C. account receivables
D. accounts payable
E. prepaid expenses
F. unearned store sales
G. land
H. dividends
I. interest payable
J. buildings
K. equipment

If you are not fully satisfied with this product, we will refund your money.
Under the terms of their contract, employees must give 3 months' notice if they leave.
D. Câu điều kiện loại 2
If + past tense + would (not) / could / should / might + infinitive
 Chúng ta dùng câu điều kiện loại 2 để tưởng tượng ra các tình huống không
có thật ở hiện tại.
Imagine what it would be like if every bank issued its own currency.
21 © Không sao chép khi chưa được chấp thuận.
BÀI GIẢNG TIẾNG ANH CHUYÊN NGÀNH - KẾ TOÁN – TÀI CHÍNH
If prices never changed, nominal GDP would be sufficient.
If Portugal could make grape juice more efficiently than England, and if England could
make cloth more efficiently than Portugal, then trade would be beneficial to both.
 Câu điều kiện loại 2 được dùng để diễn đạt các kết quả tưởng tượng của một
sự việc không thể xảy ra ở hiện tại.
If you bought 10,000 shares, you would own 1 percent of the company.
If the wage rose to $14 per hour, some restaurants would stop hiring and others
would have to lay off some chefs.
If other companies entered the market, there would be more competition.
 “Were” được sử dụng phổ biến với tất cả các chủ ngữ của mệnh đề điều kiện
loại 2 trong văn phong Anh ngữ trang trọng.
If taxable income were defined as earned income, taxpayers receiving only interest and
dividends would be excluded from the payment of taxes.
If I were the Managing Director, I would restructure our company.
E. Câu điều kiện loại 3
If + past perfect + would /could / might have + past participle
 Câu điều kiện loại 3 được dùng để nói về những sự việc không xảy ra trong
quá khứ (và kết quả có thể của nó nếu sự việc đó xảy ra).
If the price / earnings ratio had been higher, I would have bought some shares.
The FTC estimated that consumers would have paid about $480 million more for CDs
than they did if prices had been determined by market forces.

Goodwill
Bonds
Buildings
Patents
Income Tax payable
B. Phân loại tài khoản
Derwood Corporation lập bảng cân đối kế toán sử dụng các phân loại tài khoản
sau:
1. Current assets 5. Current liabilities
2. Investments and funds 6. Long-term liabilities
3. Property, plant, and equipment 7. Contributed capital
4. Intangible assets 8. Retained earnings
Dưới đây là một số tài khoản. Hãy sử dụng các con số nói về các phân loại tài
khoản để phân loại các tài khoản sau.
_____ a. Office Supplies
_____ b. Accounts payable
_____ c. Store equipment
_____ d. Merchandise inventory (ending balance)
_____ e. Common stock
_____ f. Land held for future expansion
_____ g. Patents
_____ h. Bonds payable
_____ i. Retained earnings
_____ j. Allowance for uncollectible accounts
_____ k. Mortgage payable
_____ l. Short-term investments
_____ m. Notes receivable due in 6 months
23 © Không sao chép khi chưa được chấp thuận.