600 Từ vựng TOEIC – Lesson 22: Accounting – Học Hay

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600 Từ vựng TOEIC– Lesson 22: Accounting 

Read the following passage and write the words in the blanks below.

accounting           audited              clients                profitable             accumulated             budget                debt                 reconcile               assets                building up             outstanding               turnover

Accounting information is pulled together or (1) _____ to help someone make decisions. A manager must come up with a (2) _____ to help control expenses. A retail store owner realizes that her (3) _____ have (4) _____ bills. A restaurant owner wants to know if it is (5) _____ to serve lunch. A non-profit organization is being (6) _____ by the government. All of these people and organizations could use the services of an accountant.

Accountants and (7) _____ systems help a company stay on track. They raise flags when expenses are (8) _____ and keep an eye on the (9) _____ of inventory. They (10) _____ their clients' accounts to ensure that their clients’ records are correct. Good accounting systems allow managers to come up with ways to improve their business.

The accountant prepares information for both internal and external use. Financial statements provide a quick look into the life of a business. They show how much (11) _____ the company is carrying and how much its (12) _____ are worth The outside world uses this information to judge the health of the company.

 

Đáp án:

1. accumulated

2. budget

3. clients

4. outstanding

5. profitable

6. audited

7. accounting

8. building up

9. turnover

10. reconcile

11. debt

12. assets

Part 1 Photo

Look at the picture and listen to the sentences. Choose the sentence that best describes the picture.

1.

A.

B.

C.

Part 2 Question—Response

Listen to the question and the three responses. Choose the response that best answers the question.

2.

A.

B.

C.

3.

A.

B.

C.

Part 3 Conversations

Listen to the dialogue. Then read each question and choose the best answer.

4. What time does the woman expect to return to the office?

(A) By 1:00.

(B) By 2:00.

(C) By 4:00.

(D) By 5:00.

5. What is the client’s problem?

(A) He doesn’t understand his accountant.

(B) He won’t be in his office today.

(C) He has a lot of debt.

(D) He doesn’t have a savings account.

6. What does the woman plan to do with the client today?

(A) Show him a new budget.

(B) Give him a present.

(C) Ask him for more work.

(D) Make a business deal with him.

Part 4 Talk

Listen to the talk. Then read each question and choose the best answer.

7. What is the topic of this talk?

(A) How to start an accounting firm.

(B) How to avoid client turnover.

(G) How to have a profitable accounting firm.

(D) How to get clients.

8. How can an accounting firm make more money?

(A) By charging higher fees.

(B) By getting recommendations from their clients.

(C) By hiring new accountants.

(D) By making a new list of clients.

9. According to the speaker, what is a firm’s most valuable asset?

(A) The staff.

(B) Money.

(C) Office space.

(D) Equipment.

 

Đáp án:

1.A

2.B

3.A

4.D

5.C

6.A

7.C

8.B

9.A

 

Part 5 Incomplete Sentences

Choose the word that best completes the sentence.

10. The firm's _____ studied finance and business administration.

(A) account

(B) accounting

(C) accounted

 (D) accountant

11. The account manager has _____ a tremendous amount of wealth in a very short time.

(A) accumulated

(B) accumulation

(C) accumulating

 (D) accumulates

12. We went over our records carefully in order to prepare for the meeting with the _____.

(A) audit

(B) auditor

(C) auditing

 (D) audited

13. At the end of next week, all the division heads will meet to present one consolidated _____.

(A) budgeting

(B) budget

(C) budgeted

 (D) budgets

14. l _____ some savings in my bank account before I made any investments in business.

(A) building up

(C) built up

(B) build-up

(D) build

15. All the employees will benefit it the company’s _____ continue to increase.

(A) profited

(C) profits

(B) profitable

(D) profitably

Part 6 Text Completion

Wilson and Jones, Ltd.

Accountants

We specialize in small businesses.

 

Are you having trouble reconciling your accounts?

Do you need to improve your tax situation?

Do you want to get out of debt and make your business _____ (16) ?

 

Wilson & Jones, Ltd., is a full-service accounting firm that-can help small business owners like you with all aspects of your accounts. Our budget planning service will help you pay off _____ (17) debts so that you can start accumulating savings. Our tax service provides tax planning assistance, tax return preparation, and preparation for audits. Our bookkeeping service guarantees that your accounts are always up to date. Call us today for an appointment. You’ll be out of the red and tree of _____ (18) tomorrow.

16.

(A) profiting

(B) profitable

(C) profitably

(D) profiteer

17.

(A) client

(B) budget

(C) turnover

(D) outstanding

18.

(A) debate

(B) doubt

(C) debit

(D) debt

Part 7 Reading Comprehension

January 17, 20—

 

Buzzi Accountants

128 Waterford Drive

New Hanover, VA

 

Dear Ms. Buzzi,

 

I have just found out that my tax records will be audited by the government I would like to hire someone from your firm to help me prepare for this. I run a small editing business which I started five years ago. I initially took out a loan from the bank to get my business started. My business has always been profitable, and I was able to repay the loan quickly. As of now, my business has no outstanding debts. My staff is quite small. I started out with one assistant, who is still with me. As I built up my client list, I hired a second assistant, who is also still working for me. Thus, I have not had a problem with staff turnover, In short, you can see that my business and financial situation are quite stable.

 

I have always prepared my taxes carefully, and I keep thorough records. I imagine that this audit will be fairly routine. However, I want to be sure that I am correctly prepared for it, and I feel that hiring an accountant is the best route to take. Please call me so that we can discuss the matter. I can be reached at my office Mondays, Wednesdays, and Fridays. One of my assistants is also usually in the office on Tuesdays and Thursdays and the occasional Saturday and will take messages for me.

 

I look forward to speaking with you.

 

Sincerely,

 

Jonathan Stein

 

19. Why does Mr. Stein want to hire an accountant?

(A) To prepare his taxes.

(B) To help with an audit.

(C) To get him out of debt.

(D) To help him stabilize his finances,

20. How many people work for Mr. Stein?

(A) One.

(B) Two.

(C) Three.

(D) Four.

21. When is Mr. Stein in his office?

(A) Monday through Friday.

(B) Tuesday and Thursday.

(C) Monday, Wednesday, and Friday.

(D) On occasional Saturdays.

22. The word profitable in the first paragraph, line 3 is closest in meaning to

(A) large

(B) in debt

(C) interesting

(D) earning money

23. The words built up in the first paragraph, line 5 are closest in meaning to

(A) constructed

(B) increased

(C) employed

(D) served

 

Đáp án:

10.D

11.A

12.B

13.B

14.C

15.C

16.B

17.D

18.D

19.B

20.B

21.C

22.D

23.B

 

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