TR NG Đ I H C KINH T VÀ QU N TR KINH DOANH THÁI NGUYÊNƯỜ Ạ Ọ Ế Ả Ị
B MÔN NGO I NGỘ Ạ Ữ
BÀI GI NG MÔN TI NG ANH CHUYÊN NGÀNHẢ Ế
(DÀNH CHO H ĐÀO T O LIÊN THÔNG)Ệ Ạ
Accounting and Finance
K toán – Tài chínhế
PH M C NGẠ ƯỜ
L U HÀNH N I BƯ Ộ ỘCH NG 1: ƯƠ THE WORLD OF ACCOUNTING
“There's no business like show business, but there are several businesses
like accounting.” David Letterman
Li t kê các ch đ ho c các n i dung liên quan t i chuyên ngành K toán.ệ ủ ề ặ ộ ớ ế

M Đ UỞ Ầ
Accounting
Accounting standards
Accounting equation
Bookkeeping

BÀI GI NG TI NG ANH CHUYÊN NGÀNH - K TOÁN – TÀI CHÍNHẢ Ế Ế
PH N I. T V NGẦ Ừ Ự
A. S d ng t đi n đ tìm hi u ý nghĩa các thu t ng trong lĩnh v c kử ụ ừ ể ể ể ậ ữ ự ế
toán c t bên trái và ghép v i các gi i nghĩa b ng ti ng Anh c aở ộ ớ ả ằ ế ủ
chúng c t bên ph i.ở ộ ả
1. accounting
a. A written statement that shows the financial state of a
company at a particular time.
2. assets

(6) _______________ are normally divided into current and non-current assets.
Current assets are the assets that are used to fund day-to-day operations and pay 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.
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BÀI GI NG TI NG ANH CHUYÊN NGÀNH - K TOÁN – TÀI CHÍNHẢ Ế Ế
(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.
PH N II. TH O LU N VÀ Đ C HI UẦ Ả Ậ Ọ Ể
A. TH O LU NẢ Ậ
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. Đ C HI UỌ Ể
1. Đ c bài đ c và tr l i các câu h i sau.ọ ọ ả ờ ỏ
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 INTRODUCTION TO ACCOUNTING
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,

private, public and governmental accountants provide accurate and timely financial
information that is necessary for organizational decision-making.
T v ngừ ự
- ability (n) - kh năng, năng l cả ự
- communicate (v) - truy n đ tề ạ
- interested parties (n) – các bên quan tâm
- creditors (n) – các ch nủ ợ
- potential investors (n) – các nhà đ u t ti m năngầ ư ề
- governmental agencies (n) – các c quan chính phơ ủ
- labor unions (n) – các liên đoàn lao đ ngộ
- financial status (n) – tình hình tài chính
- accounting principles and rules (n) – các nguyên t c và quy t c k toánắ ắ ế
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BÀI GI NG TI NG ANH CHUYÊN NGÀNH - K TOÁN – TÀI CHÍNHẢ Ế Ế
- revenues (n) – doanh thu
- expenditures (n) – chi phí
- balance sheet (n) - b n cân đ i k toánả ố ế
- income statement (n) – báo cáo thu nh pậ
- financial performance (n) - k t qu ho t đ ng tài chínhế ả ạ ộ
- auditing (n) - ki m toánể
- rigorous requirements (n) – các quy đ nh nghiêm ng tị ặ
- financial records (n) – các ghi chép thông tin tài chính
2. L a ch n t ho c c m t phù h p nh t đ hoàn thành các câu sau.ự ọ ừ ặ ụ ừ ợ ấ ể
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
____________.

đ quan h , chúng ta không th l c b đi đ i t quan h :ề ệ ể ượ ỏ ạ ừ ệ
We helped the tourists who had lost their way.
(who had lost their way là m nh đ có đ i t quan h ệ ề ạ ừ ệ who là ch ng )ủ ữ
 N u theo sau đ i t quan h ế ạ ừ ệ who, which ho c ặ that là m t ộ danh từ ho cặ
m t ộ đ i tạ ừ đi li n v i m t đ ng t v ng c a m nh đ , ta có th l c b điề ớ ộ ộ ừ ị ữ ủ ệ ề ể ượ ỏ
đ i t quan h . Vì vây, ta vi t:ạ ừ ệ ế
The computers that you ordered have arrived.
Ho cặ :
The computers you ordered have arrived.
(Trong câu này, that you ordered là m t m nh đ quan h có đ i tộ ệ ề ệ ạ ừ
quan h ệ that thay cho tân ng :ữ you ordered the computers)
 Trong m nh đ quan h tân ng , ta có th dùng ệ ề ệ ữ ể whom đ ch ng i. Tuyể ỉ ườ
nhiên, cách dùng này ch th ng th y trong ngôn ng vi t trang tr ng.ỉ ườ ấ ữ ế ọ
The candidate whom they selected had intensive experience of the industry.
E. M nh đ quan h không h n đ nhệ ề ệ ạ ị
Trong m t s tr ng h p ta ph i dùng ộ ố ườ ợ ả who và which ch không dùng ứ 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
walking a different path.
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BÀI GI NG TI NG ANH CHUYÊN NGÀNH - K TOÁN – TÀI CHÍNHẢ Ế Ế
M nh đ quan h nh trên nh m cung c p thêm thông tin đ c g i là m nhệ ề ệ ư ằ ấ ượ ọ ệ
đ quan h không h n đ nh và ph i đ c ngăn cách v i m nh đ chính. Cùngề ệ ạ ị ả ượ ớ ệ ề
xem xét s khác bi t gi a hai lo i:ự ệ ữ ạ
M nh đ quan h h n đ nh:ệ ề ệ ạ ị
Citigroup is a US company that was formed in 1998 by bringing
together Citibank and Travelers.
M nh đ quan h không h n đ nh:ệ ề ệ ạ ị

C. Vi t gi i nghĩa cho các thu t ng b ng cách s d ng c u trúc sau.ế ả ậ ữ ằ ử ụ ấ
1. Balance sheet is 2. Sales are

3. Capital is

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BÀI GI NG TI NG ANH CHUYÊN NGÀNH - K TOÁN – TÀI CHÍNHẢ Ế Ế
4. Income tax is

5. Accounts payable are

6. A creditor is

7. Creative accounting is

8. A loan is

D. Ch n l a t lo i phù h p đ hoàn thành các câu sau.ọ ự ừ ạ ợ ể
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

businesses (2) ________ manage cash flow, stay abreast of profits and losses, and
develop plans for the future based on financial trends. Furthermore, accurate
bookkeeping is required by tax (3) ________.
Bookkeeping involves making a record of the amounts received by a business as
well as the amounts paid out. It (4) ________ money a company owes to vendors,
employees, tax agencies, contractors and any other individual or entity. Likewise,
accurate records of amounts owed to a company by outside individuals and
organizations are also recorded in a company's (5) ________.
A company's books are used to determine the amount of taxes the company must
pay. They are also used in preparing (6) ________. Sometimes, a tax agency may decide
to investigate the information reported on a tax return or other type of tax-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
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BÀI GI NG TI NG ANH CHUYÊN NGÀNH - K TOÁN – TÀI CHÍNHẢ Ế Ế
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.
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

Budgets are prepared for certain periods of time. For example, a 12-month
accounting period is called a financial year. When the year begins, it then becomes the
task of the bookkeeper to record or enter the income and expense in journals and
ledgers. The accountant then counts up and analyzes the financial status and the
financial progress of the entity. The financial status is shown in a balance sheet which
shows the assets (what the business owns) and the liabilities (what the business owes)
and the equities (how much capital the business has). The accountant also prepares a
financial statement which has, in addition to the balance sheet, the income statement,
which shows the important bottom line and the entity’s profit or loss.
T v ngừ ự
- budget (n) – ngân sách
- entities (n) – đ n v kinh tơ ị ế
- allowances (n) - ngu n kinh phí, tr c pồ ợ ấ
- budget deficits (n) - thâm h t ngân sáchụ
- cost over-runs (n) – chi phí v t quá d toánựơ ự
- exceed (n) - l n h n, nhi u h nớ ơ ề ơ
- journals (n) - s nh t kýổ ậ
- ledgers (n) - s cáiổ
- profit (n) - l i nhu nợ ậ
- loss (n) – lỗ
Xác đ nh các thông tin sau có phù h p v i n i dung trong bài đ c không.ị ợ ớ ộ ọ
N u thông tin sau là đúng, ghi TRUE, n u thông tin đó sai, ghi FALSE.ế ế
1. Saving money is as simple as using the money.
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BÀI GI NG TI NG ANH CHUYÊN NGÀNH - K TOÁN – TÀI CHÍNHẢ Ế Ế
2. A budget is often known as a financial result of the business.
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.

A. Accounts payable C. Income tax
B. Withdrawals D. Accounts receivable
2. Payment for the use of someone else's property.
A. Rent C. Income tax
B. Revenue D. Dividend
3. The cost of the supplies used in running an office.
A.Revenue C. Dividends
B. Office supplies D. Withdrawals
4. Amounts owed to others but not yet paid.
A. Income tax C. Accounts payable
B. Accounts receivable D. Withdrawals
5. Amounts of money invested into businesses in order to earn more money.
A. Income tax C. Revenue
B. Investments D. Dividends
6. Amount of money taken out of the business by the owner for personal use.
A. Withdrawals C. Income tax
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
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BÀI GI NG TI NG ANH CHUYÊN NGÀNH - K TOÁN – TÀI CHÍNHẢ Ế Ế

goodwill of customers, trade connections, patents,
copyrights
i. merchandise inventory 9. debts that have to be paid within a short time
j. selling and general expenses
10. the profit left after the cost of selling has been
subtracted from the value of sales
PH N II.Ầ TH O LU N VÀ Đ C HI UẢ Ậ Ọ Ể
A. TH O LU NẢ Ậ
1. What are some documents that accountants can use to record transactions?
2. How are accounts classified? Name some of the widely used accounts.
3. What are major activities involved in the accounting process?
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BÀI GI NG TI NG ANH CHUYÊN NGÀNH - K TOÁN – TÀI CHÍNHẢ Ế Ế
B. Đ C HI UỌ Ể
SYSTEMS OF ACCOUNTS
The accounting process identifies business transactions and events, analyzes and
records their effects, and summarizes and presents information in reports and financial
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.

recorded as regular expenses and (2) all unexpired and unused prepaid accounts are
recorded as assets (reflecting future use in future periods).
Supplies are assets until they are used. When they are used up, their costs are reported
as expenses. The costs of unused supplies are recorded in a Supplies asset account. Supplies
are often grouped by purpose - for example, office supplies and store supplies. Office
supplies include stationery, paper, toner, and pens. Store supplies include packaging
materials, plastic and paper bags, gift boxes and cartons, and cleaning materials. The costs of
these unused supplies can be recorded in an Office Supplies or a Store Supplies asset account.
When supplies are used, their costs are transferred from the asset accounts to expense
accounts.
Equipment is an asset. When equipment is used and gets worn down, its cost is
gradually reported as an expense (called depreciation). Equipment is often grouped by
its purpose - for example, office equipment and store equipment. Office equipment
includes computers, printers, desks, chairs, and shelves. The Store equipment account
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BÀI GI NG TI NG ANH CHUYÊN NGÀNH - K TOÁN – TÀI CHÍNHẢ Ế Ế
includes the costs of assets used in a store such as counters, showcases, ladders, hoists,
and cash registers.
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