FOREIGN TRADE UNIVERSITY

9l Chua Lang Street, Dong Da District

Honoi, Vietnam

Tel: 84-4-3835 6800 - Ext: 555

h ttp : //www.ft u. e d u. v n Faculty of English For Specific Purposes

ENGLISH FOR ACCOUNTING AND AUDITING

HANOI,2OI9
 TO THE STUDENT

English for SpeciJic Purposes- ACCOUNTING AND AaDITING has been

specifically developed for people working in the field of accounting and auditing
who need English to communicate in a variety of situations with colleagues and
business partners.

The book has been divided into fifteen units, each dealing with a different area of
accounting and auditing. The first unit is an introduction to general accountancy
terms and concepts. The second and third units discuss about different careers in the
sphere of accounting. The other eleven units deal with important topics areas in the

field of financial accounting, management accounting and auditing including

bookkeeping, the principles and standards of accounting, costing, financial
statements, international accounting, depreciation and amortization, auditing etc.

The last unit is about the future of accounting.

Each unit has six parts i.e. Reading, Vocabulary, Discussion, Practices,
Translation and Writing which are designed to help you enhance vocabulary and
communicate more effectively and confidently when studying and working in
English in the field of accounting and auditing.

Vocabulary is an important part of language leaming and this book will help you to
develop your specialist vocabulary. When you are learning vocabulary, notice how
words are used (grammar) and when they are used (context). Decide whether you
only need to recognize certain items of vocabulary or whether you will actually
need io use the words yourself at alater date. If you need to use words yourself, it is
r_.-.-__rt 1-:.^- _ -.c_-yout own _-_:---.rI-^--^__-__-__-J_.nt-^----^^tt^^^
---c-1
uscr.ur r.() praclrue rllaKrriB sellrtrtlce--s oI usiilB lire ilew -wol-os. i ile pi=aclices
in this book provide a structured and systematic way for you to check what you
already know and to increase your knowledge of new concepts and terms.

L
 COURSE II{TRODUCTIOI{

Course Name: ESP for ACCOU^{TIIYG AIYD AUDITII{G

Lecturer Meeting schedule
Lecture's name: Day
Email: Time:
Phone:

Course Description:

The course designed to meet the need of students rnajoring in Accounting

and Auditing will provide students with knowledge related vocabulary and help
them gain language skills so that they are able to read specialized news and articles.
w'rite essays or reports and make presentation in the field of Accounting and
Auditing in English. The language skills and vocabulary gained in the course will
help them build up confidence in using English in their professional jobs in the
future.

Learning Outcomes:

At the end of this course. the student will be able to

r Improve the knowledge of accountancy and auditing terms in English

. Enhance the four integrated skills in the field of accounting and auditing
o Have a good attitude towards learning ESP

Grading Procedure:

Participation & Attendance t0%

Presentation 10%

Midtenn Exarn 20%

Final exam 60%

TOTAL 1000

2
 Note: Participation & Attendance (10%o) Class participating is an important
part of the leaning process and students are expected to be able to discuss specific
course topics to allow interaction, exchange of opinions, and sharing of knowledge.

Format of mid-term and tests: Total: 10 points I

Part I: Close questions- questions dealing with terms: 6 questions- 3 points

Part II: Open questions: 3 questions- 3 points

Essay writing: 4 points

Criteria for writing

1. Task response: 1 point

2. Coherence and cohesion: I point
3. Lexical resource: I point
4. Grammatical range and accuracy: I point

Attendance Policy

Students are required to arrive on time and attend all scheduled classes, to
complete all assignments by the due date, and to actively participate in class
discussions. Students are responsible for knowing rnissed material.

Students who accumulate 6 absences are jeopardizing their good standing

and are in danger of failing.

3
 TABLE OF COI\TENT

Unit 1: Introduction to Accounting

..Unit 2: Making a Career in Accounting (Part 1)
-:.
U.nit 3: Making a Career in Accounting (Part 2)
txt-+: Bookkeeping,
Unit 5: The Principles and Standards of Accounting
Unit 6: Financial Statements
Unit 7: The Accounting Equation
it Depreciation and Amortization
Management Accounting
Cost Accounting
Unit 11: International Accounting
I
Unit 12: Taxes (Part 1)

Unit 13: Taxes (Part21 \

I
Unit 14: Auditino
Unit l5: The Future of Accounting

4
 UI{IT 1: INTRODUCTION TO ACCOUNTING
*fi
$t
{fii,

A. READTNG
What is accounting? Accounting is the process of identi$ing, measuring, and
interpreting financial activity. Many people think of accounting as a highly
technical field which can be understood only by professional accountants. Actually,
nearly everyone practices accounting in one form or another on an almost daily
basis. Whether you are preparing a household budget, balancing you cheque book,
preparing you income tax return, or running a company, you are working with
accounting concepts and accounting information.

Accounting has often been called the "language of business". Since a language is a
lneans of social communication, it is logical that a language should reflect changes
in our environment, our life-styles, and our technology. Accounting, too, is a means
of social communication in which changes and improvements are continually being
made in order to communicate business infonnation more efficiently.

We live in era of accountability. Although accounting has made its most drarnatic
progress in the field of business, the accounting function is vital to every unit in our
society. An individual must account for his or her income, and must file income tax
returns. Often an individual must supply personal accounting infonnation in order
to buy a car or home, to qualify for a college scholarship, to secure a credit card, or
to obtain a bank loan.

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,-dtE Lurpulallruus
^^*^-^+i^ ^^^^.,-+^Ll^
i1ltr auuuullLaultr ru ultrlt SllilttrIlulugts,
^L^--^l^^l-1 - -.--:--
tu BUVtrI-tIlIlc[lt a_gellules.
and to the public. The state and local government, the school districts: all must use
accounting as a basis for controlling their resources and measuring their
accomplishments. Accounting is equally essential to the successful operation of a
business, a university, a social program, or a city.

In every election the voters must make decisions at the ballot box on issues
involving accounting concepts; therefore, some knowledge of accounting is needed
by all citizens if they are to act intelligently in rneeting the challenges of our
society.

5
The Purpose and Nature of Accounting

The underlying purpose of accounting is to provide financial information about an

economic entity. The economic entity which we shall be concentrating upon is a
business enterprise. The financial information provided by an accounting system is
needed by rnanagerial decision makers to help them plan and control the activities
of the economic entity. Financial information is also needed by outsiders - owners,
creditors, potential investors, the government and the public - who have supplied
money to the business or who have some other interest in the business that will be
served by information about its financial position and operating results

A System for Creating Accounting Information

In order to provide useful financial infonnation about a business enterprise, r.ve need
sorne means of keeping track of the daily business activities and then summartzing
the results in accounting reports. The rnethods used by a business to keep records of
its financial activities and to summarize these activities in periodic accounting
reports comprise the accounting system.

The first function of an accounting systern is to create a systematic record of the

daily business activity, in tenns of money. For example goods and services are
purchased and sold, credit is extended to custorners, debts are incurred, and cash is
received and paid out. These transactions are typical of business events which can
be expressed in monetary terms, and must be entered in accounting records. The
mere expression of intent to buy goods or services in the future does not represent a
transaction. The tenn transaction refers to a completed action rather than to an
expected or possible future action.

Of course, not all business events can be measured and described in monetary
terms. Therefore we do not show in the accounting records the appointment of a
new chief executive, the signing of a labour contract or the appearance of a new
competing business on the scene.

In addition to cornpiling a narrative record of events as they occur, we classify

transactions and events into related groups or categories. Classification enables us
to reduce a mass of detail into cornpact and usable form. For example, grouping all
transactions in which cash is received or paid out is a logical step in developing
useful infonnation about the cash position of a business enterprise.

To organize the accounting information in a useful form, we summarize the

classified information into accounting reports designed to meet the infonnation
needs of business decision makers.

These three steps we have described - recording, classifuing, and sumtnarizing -

are the means of creating accounting information. It is irnportant, however, to
recognize that the accounting process is not lirnited to the function of creating
information. It also involves communicating this infonnation to interested parties

6
and interpreting accounting information as it relates to specific business decisions
For example, you may want to compare the financial statements of Company A
with those of Company B to determine which company is the more profitable -
which is financially stronger - and which offers the better chance of future success,
You can benefit personally by making this kind of analysis of a company you are
considering to work for or invest in

Users of Accounting Information

Users of accounting information may be divided into two major categories:

external users and internal users. External users are those groups of individuals
who are not directly concerned with the day- to- day operations of the entity, but
who are indirectly related to it. These users include: owners, lenders, suppliers,
potential investors and creditors, employees, tax authorities etc. Internal users
include all levels of management personnel within an entity who are responsible for
the planning and control of operations.

Several branches of accounting have evolved to meet the needs of these groups.
Two of the most important branches have been identified as financial accounting
and managerial accounting. Financial accounting systems are primarily designed
to provide financial statements to external users for their decision processes,
although internal users also have access to the statements and use them in rnany of
their decisions. Managerial accounting systems are primarily designed to
supplement the financial accounting information for internal users, thus assisting
them in reaching certain operating decisions. As businesses have become rlore
complex, the availability of relevant information provided on a timely basis has
become highly important to both classes of users.

The Distinction between Accounting and Bookkeeping

Persons with little knowledge of accounting may also fail to understand the
difference between accounting and bookkeeping. Bookkeeping means the recording
of transactions, the record-making phase of accounting. The recording of
transactions tends to be mechanical and repetitive; it is only a small part of the field
of accounting and probably the simplest part. Accounting includes the design of
accounting systems, preparation of financial statements, audits, cost studies,
development of forecasts, income tax work, computer applications to accounting
processes, and the analysis and interpretation of accounting information as an aid to
making business decisions. A person might become a reasonably proficient
bookkeeper in a few weeks or months, however, to become a professional
accountant requires several years ofstudy and experience

The Accounting Profession and the Work of Accountants

In terms of career opportunities, the field of accounting may be divided into three
broad areas: (1) public accounting, (2) private accounting, and (3) governmental
accounting.

7
Public accounting: Public accountants are independent professional persons
comparable to attorneys or physicians, who offer accounting services to clients for a
fee. The specific requirements regarding the right to practice public accounting vary
among different countries. The three prirnary types of services rendered by public
accountants are: auditing, income tax services, and management advisory services.

Private accounting: In contrast to the accountant in public practice who serves

many clients, an accountant in private industry is ernployed by a single enterprise. t-

The chief accounting officer of a rnediurr-sized or large business is usually called

the controller, in recognition of the fact that one of the prirnary uses of the
accounting data is to aid in controlling business operations. He or she is a part of the
top management team charged with the task of running the business, setting its
objectives, and seeing that these objectives are met.

The accountants in a private business rnust record transactions and prepare periodic
financial statements from accounting records. Within this area of general
accounting, a nurnber of specialized phases of accounting have developed. Arnong
the more irnportant of these are: design of accounting systems, cost accounting,
financial forecasting, tax accounting, intemal auditing, managerial accounting.

Government accounting: Government officials rely on financial information to

help them direct the affairs of their agencies. Many governmental accounting
probletrs are similar to those applicable to private industry. In other respects,
however, accounting for governmental affairs requires a somewhat different
approach because the objective of earning a profit is absent from public affairs.
Universities, hospitals, churches, and other non-for-profit institutions also follow a
pattern of accounting that is sirnilar to governmental accounting. Govemmentai
agencies ernploy accountants to prepare budgets and to audit the accounting records
of various governmental departments. Every agency of government at every level
must have accountants in order to carry out its responsibilities

B. VOCABULARY
Find the equivalence of the 15 vocabulary terms in Vietnamese

1. Accounting: the process of identif,ing, measuring, recording, and

communicating economic transactions.

Brat has also u,orked as an economist in the Army andfor the accounting/irnt Arthur
Andersen.

2. Bookkeeping: the recording of all financial transactions undertaken by an

individual or organization.

Bookkeeping, on a scale requisite.for all petty transactions u,ould be an immensely

intricate mechanism.

8
3. Accounting system: the system designed to record the accounting transactions
and events of a business and account for them in a way that complies with its
policies and procedures. The basic elements of the accounting system are concerned
with the collecting, recording, evaluating, and reporting transactions and events.

4. Accountant: one that keeps, audits, and inspects the financial records of
individuals or business concerns and prepares financial and tax reports.

He took along his brother, Roberto, who was the cartel's accountant.

5. Bookkeeper: a person employed to keep the books of account for a business. A

bookkeeper is responsible for ensuring that all transactions are recorded in the
correct daybook, suppliers ledger, customer ledger and general ledger. The
bookkeeper brings the books to the trial balance stage. An accountant may prepare
the profit and loss statement and balance sheet using the trial balance and ledgers
prepared by the bookkeeper.

Iwas fielding sales calls, trying to find passwords and other information to help the
bookkeeper, going through ntounds ofpapers.

6. Business entity: the unit for which accounting records are maintained and for
u,hich financial statements are prepared.

7. Controller: the top managerial and financial accountant. The controller

supervises the accounting department and assists management in interpreting and
utilizing managerial accounting infonnation.

Anderson- an owner of a mid-sized manufacturing company in Santa Monica has

decided that he needs to hire a corporate controller and is coming up with a job
description.

8. Creditors: those to whom an organization or an individual owes money. The

balance on the creditors' ledger control account is included in the balance sheet.

Both you and the creditor would have been better offwith moderate inflation than
an outright breach.

9. Financial accounting: the branch of accountins concerned with classifving.

measuring, and recording the transactions of a business. Financial accounting is
primarily concerned with providing a true and fair view of the activities of a
business to parties external to it.

10. Managerial accounting: the branch of accounting which is mainly concerned

with providing information helpful to managers running a business.

11. Internal users: the whole staff of the company who is in charge of planning,
maintaining. and supervising its financial activity.

I
12. External users: those groups of individuals who are not directly concerned with
the day to day operations of the entity, but who are indirectly related to it (owners,
lenders, suppliers, potential investors and creditors, employees, taxing authorities
etc.).

13. Governmental accounting: used by government agencies, usually unprofitable

organrzations, but which also need to record financial infonnation.

14. Private accountant: an accountant who works in private industry and is

employed by a single enterprise.

15. Public accountant: an independent professional person who offers accounting

services to clients for a fee.

C. DISCUSSION
1. In broad and general terms, what is the pulpose of accounting?

2. Why is the knowledge of accounting terms and concepts useful to persons other
than professional accountants?

3. What does the tenn accounting system mean? What are the main functions of the
accounting system?

4. What are the means of creating accounting information?

5. What does the accounting process involve?

6. What two main groups do users of financial infonnation fall into?

7. What are the main branches of accounting?

8. What are the distinctions between accounting and bookkeeping?

9 What is the principal function of public accountants? What other services are
commonly rendered by public accounting firms?

10. What is the scope of private accounting?

I L What is the purpose of governmental accounting?

D. PRACTICES
I. Fill in the missing words in the sentences below. You will need to use each
word more than once.

10
NOTE. Accountancy (noun) is the theory of keeping financial records.
Accounting (noun+ adjective) refers to the activity of keeping financial records.
Account (noun) is a record of money received and spent. Accountant (noun) is a
person who keeps and works with financial records.
+:, I
Account; accounts; accountant; accounting; accountancy.

l. Can you check that the figures have been entered correctly in the bank account?

2. He's at university studying ffitt.

O-Lcowntsun4
'3. The management of the company have not yet decided on their
@,J
policies.

4. A bookkeeper writes details of financial transactions in the accowv\Ys .

5. Most people on the profession read ^..o,"vr\G1 magazines and journals in order
to stay informed.
Grco"''<\j\l,rn
6. She's been working as un this finn for several years now.
O.ccow.r ks
7. The directors of the company approve the at the end of the
G.csOurr vear
c\qg"rw\* C\CLOu-urk
8. The chief has completed the draft for this year.
i"rcuur'\"r1
9. Each branch maintains its own full system
ftccrun\
10. They have opened an for the consignment to Glasgow.
A Cc.,c u.rr\'-."t
11. 1 is real ly not an exact science.

{f,1Ldl.}'f\ -T
12. A business manager needs some knowledge in order to
understand what he reads in the company a

II. The word account is now used in everyday English to form phrases with
different meaning. Guess the meaning of the phrases in bold in the sentences
(1-10) belo'"'r. Choose the coi.i.ect definition (a-j) on the right

1. How do you accoftnt for the sudden fall in the stock value? a) people say
2. Agents buy and sell goods on their own account. y b) report
3. They gave the solicitor a detailed account of the customer,s c) under no
business deals in the last year. b circumstances

i;J*#ffi;:j:*:#5;f'J;l".,HffiT"tof'[he d) consider
5. Raw materials account for30o/o of the rnanufacturing cost. e) explain
..1

11
 6. They are re,gular customers in this "-^"r
-^^" shop and are able to
-- buy
--'J n
f) L:-
btg customers
on account. \
7. On no account should these figures be released before the
g) for themselves
board rneeting. U
8. When making decisions for the future the managers have to
h) because of
take this year's poor performance into account. d
9. By all accounts, they will benefit greatly if the deal goes
i) on credit
through. r"
10. The advertising company has won two new accounts in j) represent
South Africa. 1
\

III. Match the terms to their definitions.

a) the work or skill of keeping account books or systematic records

e 1. Accountants
of rnoney transactions (distinguished from accounting).
b) the phase of accounting that is concerned with providing
* 2. Accounting information to rnanagers for use in planning and controlling
operations and in decision making.
c) persons who are responsible for collecting, recording, and
.. 3. Bookkeeping communicating financial infonnation and the preparation of
analyses for decision-making purposes.
d) the phase of the accounting that is concerned with the providing
\ 4. Business infonnation to the stockholders and others who are outside of an
) entity organizalion for use in evaluating operations and current financial
condition.
e) the theory and system of setting up, maintaining, auditing the
books of the firm; art of analyzing the financial position and
5. Controller
{ operating results of a business house from a study of its sales,
purchases, overhead, etc.
\ 6. Financial f) the unit for which accounting records are maintained and fbr
accounting which financial statements are prepared.
g) an organization's chief accounting officer, who is responsible
V T.Managerial
for establishing and maintaining the organization's accounting
accounting
system.

IV. Fill in the blanks with the proper words and phrases given below
(;) t() (4 )
N o n-pr ofi t or ganizat io ns ; accounting records, accounting information ;
owners,' k rt) accounting training; making decisions; (L)
business decisions; a bankruptcy.
h

L2
 Managers and owners of both large and small profit-making organizations use
_(1) to answer important questions. Are profits sufficient? Should selling
prices be increased or decreased? How many workers should be employed? etc.

Persons responsible for non-profit organizations also need accounting information

as the basis for _(2). '
(3), such as churches, social clubs, and city
governments, must keep spending within money available.

Business managers and _(4)need good financial information to make good

business decisions. Orderly records of a business' financial activities are called
_(5). Inaccurate accounting records often contribute to business failure and
(6). Failure to understand accounting information can result in poor
(7) for either profit or non-profit businesses and organizations. _ (8) helps
managers and owners make better business decisions.

V. Complete the following words

l. This is name for buildings machinery, money in the bank and money owned by
(r\\ at
customers
2. The loss of value of the things in number one
' DultaugYtoo ..i
3 Money which is borrowed .....kt./..ko"
4 The extra money a company or person pays for borrowing money
,. ....q!r."r:.t..... . ..
5 The total sum of money which is supplied by the owners of a company to set it
up: .. f*\..(.+,.y,1...........
6 Cash or goods which the owner takes frorn the company for his own private use
hnru.n
"""","'
7 These are bought by people wishing to invest in the company:
....!\:*n.q.
8. The extra amount which is above the value of its assets
W Loi the :::i.::::*ru,,
thuong mai
9. The purchase of another company :......4
10. An official examination of the accounts: ...e*r!.t
1 l. A financial plan for the future: . [""r,ro.t
.

12. A statement of the financial position the company:

13. The official books for keeping accounts: ....Cersv.o.\ phân biệt với journal

14. A reduction in the price which is offered to customerst ...0rr..q,.-y1y.......

15. This company has supplied goods but has not received any money for them yet:
. . .t iE!]* &*.Lt""
16. Goods which hd the company has available to sell: . stock ..7bvir.Tin. debtors
17. Customers who have received goods but not paid for them yet: ....e*'..brV+",
18. This is the name of the difference between the credit and debit side of a account:

19. Companies make this when they sell their goods for more than it costs
.......i..,.h\
20. Companies make this when they sell their goods for less than it costs:
"""'Lr'
13
E. TRANSLATION
Translate the following text into Vietnamese

KE TOAN LA Gi? TAT TAN TAT VE KE TOAN

1. NghCI kti toin ln gi?

"KO todn td m\t ti€n trinh ghi nhdn, do lud'ng, vd cung cdp cdc thong tin kinh te
,J ,;
nhdm ho trq cho cdc ddnh gid vd cdc quy€t dinh c{ta ngud'i sr? dttng thong tin"

b. Cic thirnh phAn cfra k6 toin:

K5 to6n doanh nghiQp duoc ti6n hdnh tucrng ring vdi luQt ph6t ViQt Narn theo t6t cA
c6c thdnh phAn kC to6n:

+ Giao dich ti6n grii vd tidn mit; Tdi s6n cO Ointr hiru hinh vd tdi sin c6 dinh v6
hinh;
. -. A
+ Ke toan nguy6n vet liQu, hdng h6a, sAn phdm;

+ KC to6n chi phi vd h4ch tohn gi|thdnh;

+ Giao dich ngoai t6;

+ HAch to6n vdi OOi tac (nguoi mua, ngudi b6n);

+ Hach to6n v6i ngudi nh{n t4rn ring;

+ HAch to6n tiAn luong v6i ngudi lao dQng;

+ Hach toan vdi ngdn s6ch.

2. NhiQm vg cria mQt k6 to6n li gi?

V6i chuc nang phAn anh va kiern tra, cung c6p th6ng tin toirn b0 c6c ho4t dQng kinh
tC cria doanh nghiQp, k6 to6n c6 nhirng nhiQrn vuco bAn nhu sau:

- Thu th6p, xri'ly th6ng tin, s5 lieu k6 to6n theo d6i tuqng vd nQi dung c6ng vi6c k€
to6n, theo chu6n muc vd ctrti OO kti to6n.

- Ghi ch6p, tinh to6n, phdn 6nh sO trign c6, tinh hinh I'rAn chuy6n vir sri dung tlii s6n,
v6t tu, ti6n v6n; quil trinh vd kOt qu6 hoat dQng sin xu6t kinh doanh (SXKD) vd tinh
hinh sri dung kinh phi (ntiu c6) cfia dcrn vi.

1.4
- Ki6m tra tinh hinh thgc hiqn kC ho4ch SXKD, kii ho4ch thu chi tii chinh, ki6m tra,
gi6m s6t c6c khoin thu, chi phi tdi chinh, c6c nghia vg thu, n6p, thanh to6n ng; ki6m
tra viQc quin ly, sir dpng tdi s6n vd ngutin hinh thdnh tdi s6n; ph6t hiQn vd ngdn
ngria c6c hdnh vi vi ph4m ph6t lu4t vO tai chinh, kO to6n.
i , ,(,.^
- Cung c6p c6c s6 liQu, tdi liQu cho viQc di€u hdnh ho4t dQng SXKD, ki6m tra vir
ph6n tfch ho4t dQng kinh tii, tdi chinh, t16 xuAt cdc gihiph6p phsc vg y6u cAu qu6n
trivd quytlt dinh kinh t6, tai chinh cria dcrn vi kti to6n.

- Cung c6p th6ng tin, s5 liqu k6 to5n theo quy dlnh cira ph6p luQt.

3. Diii tuqng cria k6 to6n lir gi?

a. Tiri sin cfia don vi

- Di0u ki6n x6c dinh tdi s6n:

+ ThuQc quytin sd hfru ho4c quy6n ki6m so6t l6u ddi cira dcrn vi;

+ C6 gi|phi xiic dinh;

+ Gin v,6i lgi ich trong tuong lai cria dcm v!.

B4n dang xem: K6 to6n ld gi? TAt tAn t4t ve te to6n ?

- Phdn loai tdi s6n theo t<6t c6u v6n kinh doanh 96rr: Tdi sin ngin han vh tdi s6n ddi
han

.!
+ Tai san ngdn h4n ld b0 phan tdi sin c6 thoi gian sri dpng, luAn chuy6n vA thu h6i
trong m6t ndm hay mQt chu kj,kinh doanh. Tai s6n ng6n han bao gOT: VOn bing
tidn, c6c kho6n dAu tu tdi chinh ngin han, c6c khoAn phii thu, hdng t6n kho vd c6c
tdi kho6n ngin h4n kh5c.

+ Tdi s6n dai han ld b0 phfln tdi s6n c6 thoi gian sri dgng, luAn chuy6n vd thu h6i
tr6n mQt ndrn hay k6o ddi qua mdt chu kj'kinh doanh. Tei s6n ddi han bao g6rn: Tdi
sin c6 ttinh, b6t dQng sdn dAu fit, citckhoin dAu tu tdi chinh ddi h4n, tdi s6n ddi h4n
khric.

- Ph6n loai tdi sdn theo ngu6n hinh thinh v6n kinh doanh g6m: Nq phii tri vd v6n
chri sd hftu.

+ Ng phdi tr6 ld ngu6n v6n tdi trcv cho tdi.s6n cria dcrn vi du6i hinh thric dcrn v! di
vay, di chi6m dung v6n crta cic dcrn vi, tO chric, c6 nhdn kh6c md don vi ph6i c6
trdch nhiem hodn tr6. X6t theo thdi h4n cAn hodn tr6 thi c6 hai bQ ph{n: no ngin hpn
vi ncv ddi h4n.

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+ V6n chri sd hiru ld b0 ph0n v6n ndy dugc hinh thdnh do chinh chri sd hiru cria don
vi bo ra tu k6t qui kinh doanh cria dcrn vi. Ttry theo lo4i hinh doanh nghiQp md b0
phQn v6n ndy se dugc hinh thdnh theo c6c c5ch kh6c nhau.

b. SU v$n ilQng ciia tiri sin

- van dQng cria tdi sin mang tfnh ch6t hai mat boi sg v6n dQng. cria tdi s6n dt c6
SU
da d4ng phong phf d€n d6u cfrng phAi nim o rnQt tron hai m{t bi6n dQng - bi6n
dQng ldrn tdn-q vd bi6n dQng ldrn gi6rn.

- Sy v4n dQng cua tdi sAn thu6c rnot trong ba qu6 trinh chri y6u:

+ Qu6 trinh mua hing ld giai do4n diu ti€n cria qu6 trinh sin xu6t. O giai doqn ndy
A .A...
c6c yOu tO tai sin nhu ti6n, cdng ng vdi ngudi bdn, thu€ gi6tri giatdng, nguyOn vflt
li6u, c6ng cq dpng cU,,.. sE b! t6c dQng.

+ Qu6 trinh s6n *u6t - tai giai doan ndy c6c y6u tO dAu viro sE k6t hqp vdi nhau, k6t
qui qu6 trinh ld c6c thdnh phdrn. Trong giai do4n ndy, nguy6n v4t liQu, hao rnon tdi
s6n cO d!nh, tiOn lucrng, chi phi sin xu6t... bi t6c dQng.

+ Qu6 trinh b6n hang vd x6c dinh k6t qui kinh doanh - d6y ld giai do4nthanh phAm
duoc ti6u thp trOn thi truong vd dem lai loi nhufln cho don vi. C6c y6u td se bi t6c
dQng nhu: thdnh phAm, hhng h6a, chi phi b6n hdng, doanh thu...

4. Nhti'ng t6 ch6t cffn thi6t cria mQt nguoi k6 to6n

- CAn thfln, ti mi, tu duy logic: ld ti6u chi dAu ti6n d6 b4n ldrn dugc ngh6 kti to6n d6
la tinh cAn th4n d6n tirng .hi titit, bdi k6 to6n vi€n la nguoi gan liOn v6i nhtng s6
sach -eiAy tcv vir viQc tinh todn nhirng con sO dC ldm sao ph6n 6nh chring mQt c6ch
chinh x5c nhdt d6i v6i ngudi sri dpng th6ng tin.

- Kha n[ng phdn tich vd t6ng hop sO tieu v]r co trf nh6 t6t

- Y6u thich c6c con s6: k6 tt khi b4n quyrlt dlnh theo ngtr6 tcti to6n, viQc dAu ti6n d6
Id yOu thfch c6c con s6. DiAu ndy, c6 th6 la do sd thich cfia ban hoflc dugc hinh
thdnh khi ban ti6p xric vdi n6 trong qu6 trinh hgc tqp hodc tr€n gi6ng ducrng D4i hoc
ban.dd bat g5p b0 m6n k0 to6n rnd rninh y6u th(ch. Ban co rnuc ti6u rO rhng vh.
mu6n trudng thdnh trong nghd nay thi viOc lirm quen vd yOu thich nhfr'ng con sd s0
dAn tro thanh niOrn vui cfia rrinh.

- Trung thuc, ki€n nh6n vd nguy6n t6c: dugc xern lir y6u t6 quan trong nh6t trong
ngne ki5 to6n, vi c6 li6n quan d6n s0 s6ch, ti€n bac cria c6ng ty cho nOn viQc b4n
trung thgc se t4o nidm tin d5i v6i nhi6u ngudi.

- Tinh chinh x6c: rn6i nghiQp vir k6 to6n se gin li6n v6i nhirng con s5 kh6c nhau, vi
..i
th6 cdng viQc ndy ddi h6i b4n ph6i chinh x6c trong tung ghi ch6p, trong ttng ph6p
tinh.

L6
- Tr6ch nhiqm kj'lu4t cao

- C6 ky ndng sri dirng t5t cac. chucmg trinh k5 to6n: vdi tdc d0 ph6t tri6n c6ng ngh0
nhu hiQn nay thi .a""pf,in m6m kti to6n ra doi ngdy cdng nhiAu, vdi muc dich gi6m
bctt itp luc cho nhdn vi6n cfing nhu tiQn ich trong viQc quin ly

5. Thuin lqi vn kh6 khln trong nghii

a. Nhirng thuin lqi tir nghnh kii tofn

- Kri to6n ludn ld ngdnh ngh6 hot AOi vOi doanh nghiQp' C6c b4n phii hitiu ring, b6t
ki doanh nghiQp niro ho4t dQng ctng cAn diSn te toan. Oitiu ndy mang d6n cho d6n
k6 to6n co hQi viQc ldm vO cirng rQng l6n.

- EOi vdi ki5 toiin, mudn dugc th[ng tii5n ln chuyQn khdng qu5 kho khdn' C6 th6 b4n
kh0i dAu vdi vi tri th6p nhu nh6n vi€n k6 to6n khO hay ld mQt thir,qu! bi thucrng,
nhtmg khi b4n ldm viqc.nghiCm tric, ch[m chi, n6 lUc thi tlang ti€n trong c6ng ty ld
viQc dcrn gi6n. Bpn sc dan di dtin vi.tri kti to6n t6ng hqp, kti to6n tru&ng vi thQm chi
c6 th0 daich6n vdo ng6i vi gi6m d6c tdi chinh

- Kti to6n sC kh6c v6i c6c cdng viQc dich 4r, rnarketing.B?n sE ldm viQc 8 titing m6i
ngdy vd rdi sau d6 vut lai tdtc6 o vdn phdng d0 v0 nhe thoei m6i cflng gia dinh'

b. Kh6 khln cria ngirnh k6 toin

- Chinh vi sg thOng dung vd cAn thitlt cua k6 to6n da d5n d6n.ti lq chqi khi xin viQc
kh5 cao. Mgi ngud"i Abr-nttin thay ke to6n kh6 hot vd cAn thi6t v6i doanh nghiQp vd.
d6 xO di hgc .at nni6u. Di6u ndy ldm cho dAu vio c6c trudng ddo t4o chinh qui se rAt
cao vh khi ra trulng thi canh tranh cdng viQc cfing kh-Ong hC thap'Nhung khi ban d5
c6 kinh nghiQm ldm viec thi mqi thri s0 din trd n6n dE ddng hon rdt nhi0u

- N{ric lucrng khi m6i viro ngirnh.sE kh6ng cao. B4n se cim thSy th6t vgng vi rliiju
ndy? Kh6nir9" ban nh6, U-Oi Aieu ndy-khri 9C-11.",vi truong hoc chi cho.b4n r.
nhfrng ly thuy€t xu6ng kh6ng c6 tinh thUc t6. V4y n€n hdy ki6n tri mQt thoi gian r6i
b4n sE d4t duqc di€u minh mu6n.

- C6ng viQc cria k6 to6n phei d6i diqn v6i nhirng con s6, ddi h6i sg chfnh x6c tuyQt
O6i. O-iing thdi khi lirm viQc, b4n phii suy nghi nhi6u, cac bing th6ng kC vd thu chi
;;6;t;ph;" tap. N6u ban yeu tni.n
"[r,o "ay
thi nhirng tctro ttran ndv kh6ng thi5
dAy liri ban.

F. WRITING

Write an essay of 300 words explaining the role of accounting in the business
wor1d.

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