Giáo trình Anh văn chuyên ngành - Nghề: Kế toán doanh nghiệp

them whenever they wish to do so. a. have the right b. have an opportunity c. have the power d. must be able 5. The shareholders must be able to sell his shares to someone else who want to buy them and.. a. to be replaceable b. to take on a replacement c. to be in his place as a shareholder IV. Language focus If clause (type 2): Unreal conditions at present. It uses the simple past (subjunctive) in conditional clause and “would/should/could” in result clause. E.g.: - If the rain stopped now, I would go out for a walk. - If I were you, I would accept the offer. If clause (type 3 ): Unreal conditions in the past. It uses the past perfec) in conditional clause and “would have/should have/could have+past participle ” in result clause. E.g.: - If the rain had stopped, I would have gone for a walk. - If you had called him, he would have come. Complete the sentences: He asked his parents for a loan but he didn’t say what he wanted the money for , so they refused. I think if he had told If I were you, It was the drug, not the disease, that killed him. If he hadn’t taken that drug, .... The government increases spending to build a new highway and construction of the highway will create jobs. If the government I don’t buy that car because I don’t have enough money. If I V. Writing in business 1. Put the words in the following into the correct forms Bridgestone is the world’s number one tire (make)............. But Bridgestone is about more than tires: 20% of the company’s (sell) ............. come from other products, such as rubber bearings, golf balls, (industry) .............rubber products, roofing materials, and marine components. (Found) .............in 1931, the company’s name comes from its founder’s last name, which literally means “stone bridge” in (Japan) ............. The company’s American operations expanded in 1988 when Bridgestone (buy) ............. Firestone & Rubber. The (new) .............merged entity was renamed Bridgestone/ Firestone and it (become) ............. Bridgestone largest subsidiary. In 2001, the company’s operations in the Americas were reorganized into Bridgestone Americas Holding, a holding company with operating subsidiaries Bridgestone Firestone North American Tire (tire manufacturing, wholesale and original equipment sales), BFS Retail and Commercial Operations (company-owned stores in the US and Canada), and BFS Diversified Product (non-tire business). Bridgestone Americas has 42 production facilities throughout the Americas. Bridgestone is also (expand) ............. its (product) ............. in emerging markets such as China, Eastern Europe, and Thailand. 2. Rewrite the sentences without changing their meanings 1. The no-smoking policy was introduced in the company by the manager. The manager........................................................................................ 2. Mc Donald’s launched the Big Mac in1968 The Bic Mac........................................................................................ 3. What is the height of the Empire State Building in New York? How..................................................................................................... 4. The task was more difficult than we had expected. The task wasn’t .................................................................................. 5. I don’t think you should change your job because you have a lot of experiences In my .................................................................................................. 6. How did you carry out this project? How..................................................................................................... Unit 8. Marketing Mã bài: AVCN 08 Giới thiệu: Bài học này giúp học viên tìm hiểu khái niệm marketing Mục tiêu: - Sử dụng được các thuật ngữ liên quan đến nghiên cứu thị trường, đồng thời sử dụng được các cấu trúc câu với too/enough; - Đọc, hiểu và dịch được bản nghiên cứu thị trường; - Nghiêm túc, cùng hợp tác với giáo viên để hoàn thành bài học. Nội dung chính: I. Vocabulary - advertise (v); qu¶ng c¸o - emphasize (v); nhÊn m¹nh, chó träng vµo - grading (n); xÕp h¹ng - encompass (n); bao gåm, chøa ®ùng - sale promotion (n); khuyÕn m¹i, qu¶ng c¸o b¸n hµng - place utility (n); tiÖn Ých vÒ ®Þa ®iÓm - distribution channel (n); kªnh ph©n phèi, m¹ng l­íi ph©n phèi - barge (n); xµ lan II. Reading comprehension The term market and marketing can have several meanings depending upon how they are used. The term stock market refers to the buying and selling of shares in corporations as well as other activities related to stock trading and pricing. The important world stock markets are in London, Geneva, New York, Tokyo, and Singapore. Another type of market is a grocery market, which is a place where people purchase food. When economists use the word “market” they mean a set of forces or conditions that determine the price of a product, such as the supply available for sale and the demand for it by consumers. The term marketing in business includes all of these meanings, and more. In the past, the concept of marketing emphasized sales. The producer or manufacturer made a product he wanted to sell. Marketing was the task of figuring out how to sell the product. Basically, selling the product would be accomplished by sales promotion, which included advertising and personal selling. In addition to sales promotion, marketing also involved the physical distribution of the product to the places where it was actually sold. Distribution consisted of transportation, storage, and related services such as financing, standardization and grading, and the related risks. The modern marketing concept encompasses all of the activities mentioned, but it is based on a different set of principles. It subscribes to the notion that production can be economically justified only by consumption. In other words, goods should be produced only if they can be sold. Therefore, the producer consider who is going to buy the product, or what the market for the product is before production begins. This is very different from making a product and then thinking about how to sell it. Marketing now involves first deciding what the customer wants, and designing and producing a product that satisfies these wants at profit to the company. Instead of concentrating solely on production, the company must consider the desires of the consumer, and this is much more difficult since it involves human behavior. Production, on other hand, is mostly an engineering problem. Thus, demand and market forces are still an important aspect of modern marketing, but they are considered prior to the production process. Because products are often marketed internationally, distribution has increased in importance. Goods must be at the place where the customer needs. This is known as place utility: it adds value to a product. However, many markets are separated from the place of production, which means that often both raw materials and finished products must be transported to the points where they are needed. Raw materials requiring little or no special treatment can be transported by rail, ship or barge at low cost. Large quantities of raw materials travel as bulk freight, but finished products that often require special treatment, such as refrigeration or careful handling, are usually transported by truck. This merchandise freight is usually smaller in volume and requires quicker delivery. Along all points of the distribution channel, various amounts of storage are required. The time and manner of such storage depends upon the type of product. Modern marketing is therefore a coordinated system of many business activities, but basically it involves four things: selling the correct product at the proper place, selling it at a price determined by demand, satisfying a customer’s needs and wants, and producing a profit for the company. Are these sentences true or false? 1. Buying and selling shares and stock are activities of Grocery Market. ______ 2. People purchase vegetable and fruit in Grocery Store. ______ 3. Marketing focus on sales is a modern idea. ______ 4. One of the marketing’s tasks is to find the best way to sell products. ______ 5. Advertising campaign is a part of marketing. ______ 6. After production process, marketing considers the forces of demand and market. ______ 7. Marketing concentrates on applying technology into production process. ______ 8. Raw materials need particular treatment such as refrigeration, careful handling. ______ 9. Marketing also concern with selling it at a price determined by demand. ______ 10. Type of product determines time and manner of storage. ______ III. Word study 1. Choose the best answer to complete the following sentences. 1. In the past, the main objective of marketing was sales promotion. Marketers were people who... a. bought and sold stock c. tried to sell products b. consumed d. supplied and demanded 2. The word market can have several meanings. A person who wants to buy uses the word to indicate... a. standardization and grading c. sales price b. a place where groceries are for sale d. supply and demand 3. Marketing is an important consideration for... a. the consumer c. all aspects of production b. the distribution d. the salesman 4. Demand and market forces are considered prior to production. Before designing and producing the product, companies consider... a. the supply of consumers b. the desire by consumers c. distribution to the consumers d. all the marketing activities to purchase a product 5. Among other things modern marketing considers selling the correct product at the proper place. This means that... a. place utility and consumer demand must be considered b. advertising will help increase sales c. distribution is more important than product design d. if a product is for sale, someone will buy it 2. Match up the words or expressions on the left with the definitions on the right. 1. distribution channel A. all the companies or individuals involved in moving a particular good or service from the producer to the consumer. 2. to launch a product B. an idea for a new product, which is tested with target consumers before the actual product is developed. 3. market opportunities C. attributes or characteristics of a product: quality, price, reliability, etc. 4. market research D. dividing a market into distinct groups of buyers who have different requirements or buying habits. 5. market segmentation E. place where goods are sold to the public- shops, stores, kiosk, market stalls, etc. 6. packaging F. possibilities of filling unsatisfied needs in sectors in which a company can profitably produce goods or services. 7. point of sale G. someone who contacts existing and potential customers, and try to persuade them to buy goods or services. 8. product concept H. collecting. analyzing and reporting data relevant to a specific marketing situation (such as a proposed new product) 9. product feature I. to introduce a new product onto the market. 10. sales representative J. wrappers and containers in which products are sold. 3. Complete the following paragraph by inserting these verbs in the gaps below: design develop Identify influence modify persuade Marketers have to: ............. or anticipate a consumer need; ............. a product or service that meets that need better than any competing products or services; ............. target customers to try the product and service; and, in a long term, ............. it to satisfy changes in customers needs or market conditions. Marketers can.............particular features, attractive packaging, and effective advertising that will ............. customers’ wants. Marketing thus combines market research, new product development, distribution, advertising, promotion, product improvement, and so on. IV. Language focus: too and enough E.g. - He's not strong enough to lift that box. - He's too weak to lift that box. Complete the sentences: 1. He isn't old enough to vote.      He is.to vote. 2. Algebra is too difficult for me to understand.     Algebra isn't..for me to understand. 3. I can't drink this tea. It's too cold.    This tea is not .. 4. The weather is not warm enough to go swimming.     The weather is..to go swimming. 5. This book isn't easy enough for the children to read.     This book is .for the children to read. 6. That shirt is too small for me to wear.      That shirt isn’t .for me to wear. 7. The watch was too expensive for him to buy.      The watch wasn't .for him to buy. 8. It's not quiet enough in here to speak. Let's go out!     It's ..in here to speak. Let's go out! V. Writing in business 1. Complete the sentences about jobs using the following phrases. for Lego in computer a doctor an accountant for Cannon an estate agent in construction a solicitor I’m ........................................................................................................... I buy and sell houses. I’m ........................................................................................................... I work for IBM. I’m ......................................................................................... I specialize in corporate law. I work....................................................................................................... We produce photocopiers, fax machines, and other office equipments. I’m....................................................................................... I work at Guy’s Hospital in London. I’m ............................................................................................. . I work for the Danish toy manufacturer. I’m........................................................................................................... I work in the financial services section. I’m........................................................................................................... I work on building projects in the Middle East. 2. Fill the gap with one of the following words. how do old such human legal deal supervise I ............... project management for various ............... resources functions, ............... as benefits, compensation, and staffing. I work on developing new programs and making changes to...............programs: getting the programs out to employees, seeing ...............it works, and making changes. I also ...............other people on the human resources staff. I ............... with day-to-day employee problems, such as ...............issues, and with workforce planning, such as layoffs and hiring. 3. Which one describes the money you pay. salary wages charge fees fare commission tip To thank someone for their services (for example, a waiter or a waitress)? .......................... To an agent or salesperson? .......................... For a service (for example, electricity, postage...)? .......................... For a professional service (for example, to a lawyer)? .......................... For travelling? .......................... To your staff every week? .......................... To your staff every month? .......................... Now use the same 7 words to complete these sentences. The taxi .......................... was $18 and I gave the driver $4 .......................... On orders of over 2,000 pieces delivery is free of .......................... The builders receive their weekly .......................... in cash. In addition to your basic .......................... you will 25% .......................... on all goods sold. She’s a good accountant but her .......................... are high. UNIT 9. INFLATION Mã bài: AVCN 09 Giới thiệu: Bài học này giúp học viên tìm hiểu khái niệm lạm phát Mục tiêu: - Sử dụng được các thuật ngữ liên quan đến lạm phát, đồng thời sử dụng được các cấu trúc câu với sothat/suchthat; - Đọc, hiểu và dịch được các bài liên quan; - Nghiêm túc, cùng hợp tác với giáo viên để hoàn thành bài học. Nội dung chính: I. Vocabulary - inflation (n); l¹m ph¸t -moderate inflation : lạm phát vừa phải - galloping inflation : lạm phát phi mã/ ác tính - hyperinflation : siêu lạm phát - deflation (n) : giảm phát - reflation (n) : tái lạm phát - disinflation (n) : siết chặt tiền tệ, chống lạm phát - excess (n); v­ît qu¸, qu¸ møc - digit (n); con sè - recession (n); suy tho¸i - sluggish (adj); chËm ch¹m, tr× trÖ - index (n); chØ sè - distort (v); bãp mÐo, xuyªn t¹c II. Reading comprehension Inflation is a raise in general level of prices. It is caused by an excess of demand over supply, and it is related to an increase in the money supply. Single digit inflation is usually described by economists as moderate inflation. Double digit inflation, which some countries have survived for quite long periods, is known as galloping inflation. Inflation of four or more digits, as in Germany in the early of 1920s, and in Argentina in the early of 1980s, is known as hyperinflation. Prices in general tend to remain in the same anticipated level unless there are demand-pull or cost-push shocks. If aggregate demand exceeds what a country can produce at full employment, price will rise (including wages, prices of labor): this is demand pull inflation. But for the last fifty years, costs have push up prices and wage, even in recessions and periods of high unemployment: this is-cost push inflation. Cost-push inflation is caused, for example, when unions demand wages that employers cannot afford or when oil producers are able to raise their prices. The opposite of inflation, when price fall (general for short period), is deflation. General policies can be inflationary (often by accident), deflationary or reflationary. Deflationary policies may be aimed at slowing down price inflation or at reducing import: they involve reducing demand by raising taxation and cutting government spending. Reflationary policies, on contrary, involve revitalizing a sluggish economy by increasing customer demand, either by cutting taxes or benefit, or relaxing monetary and credit restrictions. Inflation is measured by the retail price index (RPI) in Britain and the consumer price index (CPI) in the US. These measure the cost of goods and services, including food, clothing, housing, fuel, transport or medical care. The individual items in price indices are weighted, meaning that allowance is made for their relative importance in people’s spending. Unless inflation is both balanced (affecting all prices and costs equally) are anticipated, it distorts relative prices, tax rates and real interest rates. Unexpected inflation tends to benefit people with fixed nominal interest rate debts, and to disadvantage creditors and people with fixed nominal interest rates assets or non-index-linked pensions. Choose the best answer 1. Inflation occurs since________ a. the demand is higher than the supply b. the demand is lower than the supply c. both demand and supply are equal d. the money supply increases lower than the demand 2. Moderate inflation is another term for________ a. double or triple digit inflation b. single-digit inflation c. hyperinflation d. inflation 3. What is another term for double or triple-digit inflation? a. Single digit-inflation b. Moderate inflation c. Galloping inflation d. Hyperinflation 4. Hyperinflation may mean________ a. Single digit-inflation b. Double digit-inflation c. Triple digit-inflation d. four digit-inflation 5. ________ usually occurs when cost have pushed up prices and wages. a. Demand-pull inflation b. Cost-push inflation c. Hyperinflation d. More than for digit inflation 6. Which of the following policies is not a method of controlling deflation? a. inflationary b. disinflationary c. reflationary d. restriction 7. What can inflation be measured by in developed countries? a. RPI b. CPI c. RPI & CPI d. RPI or CPI 8. What is true about unexpected inflation? a. It benefits people with fixed nominal interest rate debt b. It distorts tax rates c. It balances prices and costs d. It brings bad luck to consumers Read the text again and give the answers 1. What does inflation refer to? 2. How many types does the inflation include? 3. When does the cost-push inflation occur? 4. What is the purpose of disinflationary policies? 5. What do the reflationary policies focus on? III. Word study Match the words in column A and the definitions in column B COLUMN A COLUMN B 1. Disinflation a. An interest rate given in a contract, which applies irrespective of inflation. 2. Excess b. Decline in economic activity. 3. Nominal interest rate c. The amount by which one quantity exceeds another. 4. Recession d. An increase in the supply of currency or credit relative to the availability of goods and services, resulting in higher prices and a decrease in the purchasing power of money. 5. Inflation e. Government policy designed to slow down price inflation. 6. Demand-pull inflation f. Inflation of several hundreds or thousands percent. 7. Hyperinflation g. a reduction in the money supply. 8. Deflation h. Cost push up price and wages. 9. Cost-push inflation i. The process of bringing an economy out of recession by increasing the amount of money in circulation within it. 10. Reflation j. Raising prices caused when total demand exceeds what a country can produce even at full employment. IV. Language focus Grammar issue: result clauses with sothat and suchthat So and such with that express result. So is used with adjectives and adverbs Example: The report was so complicated that I couldn’t understand it The report was written so badly that I couldn’t understand it Such (a, an) is used with a noun phrase: Example: They were such noisy machines that we couldn’t hear her voice It was such a noisy machine that we couldn’t hear her voice Exercise for practice: Match the sentences in column A with the results in column B. Then rewrite them as one sentence, using so and such. A B 1. The meeting went on for a long time 2. The company was in a very bad financial state 3. Frankfurt was very busy during the book fair 4. They treat their employees very well 5. My portable computer is very unreliable 6. The new drug was very successful 7. He had a very good CV a. The factory couldn’t meet the demand for it b. Nobody ever wants to leave c. We decided to interview him d. They called in the receivers e. I missed the train home f. We couldn’t get a hotel room g. I don’t like to use it 1. __e___ 2. __d___ 3. __f___ 4. __b___ 5. __g___ 6. __a___ 7. __c___ 1. The meeting went on for such a long time that I missed the train home. 2. The company was in such a very bad financial state that they called in the receivers. 3. Frankfurt was so busy during the book fair that we couldn’t get a hotel room. 4. They treat their employees so well that nobody ever wants to leave. 5. My portable computer is so unreliable that I don’t like to use it. 6. The new drug was so successful that the factory couldn’t meet the demand for it. 7. He had such a good CV that we decided to interview him. V. Writing in business 1. Choose the appropriate answer for each items below 1. All the ________ you make on your interest account are record so that you can check the detail at any time. a. movement b. activities c. deals d. transactions 2. I am afraid this cheque will be of no value until you have put your ________ on it a. signature b. signs c. signing d. signed 3. This bank will simply not let you ________ any money unless you can prove that you have been in regular employment for at least 3 years. a. lend b. loan c. borrow d. remove 4. The one big fear of all economies is that of ________ . a. regression b. recession c. repression d. receding 5. Fifty people were made ________ when the company suffered a severe financial shock. a. useless b. wanted c. unneeded d. redundant 6. Every year the college financial officer did not look forward to the visit from the government official who came to ________ the account. a. audit b. regulate c. control d. invest 7. Each business hope to make a ________ to satisfy the shareholders. a. share b. profit c. export d. money 8. The large company did not want to join the smaller one because it was more interested in a ________. a. turnover b. turn up c. over take d. takeover 9. A/ AN ________ is the company that lends you money if you need. a. bank b. insurance agency c. stock exchange d. government 10. The total amount of sales in a year is called the ________. a. expenditure b. turnover c. profit d. dividends 2. Use the correct form of the words in brackets to complete sentences 1. This company has been