Descriptive Text Exam

Accounting as a Profession

Accounting is often described as the “language of business.” It plays a crucial role in helping individuals and organizations make informed financial decisions. An accountant is a professional who records, analyzes, and reports financial transactions. These transactions are organized into financial statements such as the income statement, balance sheet, and cash flow statement.

There are various branches of accounting, including financial accounting, managerial accounting, tax accounting, and auditing. Financial accountants focus on preparing reports for external users like investors or creditors, while managerial accountants provide information for internal use, such as budgeting and cost analysis.

To become a professional accountant, one typically needs a degree in accounting or finance and, in many countries, certification such as CPA (Certified Public Accountant). Besides technical knowledge, accountants must also possess strong analytical skills, attention to detail, and high ethical standards.

In the modern era, accounting is becoming more integrated with technology. Software like QuickBooks, SAP, and cloud-based accounting systems are transforming how accountants work. Despite these changes, the core principles of accuracy, transparency, and accountability remain central to the profession.

Accounting is not only about numbers — it's about responsibility, trust, and decision-making. For anyone who enjoys working with data, solving problems, and supporting financial health, accounting can be a rewarding and respected career path.

What is the main purpose of the text?

• To teach readers how to use accounting software

• To describe accounting as a profession and its importance

• To compare different types of accountants

• To explain how to open a business

Accounting as a Profession

Accounting is often described as the “language of business.” It plays a crucial role in helping individuals and organizations make informed financial decisions. An accountant is a professional who records, analyzes, and reports financial transactions. These transactions are organized into financial statements such as the income statement, balance sheet, and cash flow statement.

There are various branches of accounting, including financial accounting, managerial accounting, tax accounting, and auditing. Financial accountants focus on preparing reports for external users like investors or creditors, while managerial accountants provide information for internal use, such as budgeting and cost analysis.

To become a professional accountant, one typically needs a degree in accounting or finance and, in many countries, certification such as CPA (Certified Public Accountant). Besides technical knowledge, accountants must also possess strong analytical skills, attention to detail, and high ethical standards.

In the modern era, accounting is becoming more integrated with technology. Software like QuickBooks, SAP, and cloud-based accounting systems are transforming how accountants work. Despite these changes, the core principles of accuracy, transparency, and accountability remain central to the profession.

Accounting is not only about numbers — it's about responsibility, trust, and decision-making. For anyone who enjoys working with data, solving problems, and supporting financial health, accounting can be a rewarding and respected career path.

 According to the text, accounting is often referred to as...

• A complex career

• The science of mathematics

• The language of business

• The tool of technology

Accounting as a Profession

Accounting is often described as the “language of business.” It plays a crucial role in helping individuals and organizations make informed financial decisions. An accountant is a professional who records, analyzes, and reports financial transactions. These transactions are organized into financial statements such as the income statement, balance sheet, and cash flow statement.

There are various branches of accounting, including financial accounting, managerial accounting, tax accounting, and auditing. Financial accountants focus on preparing reports for external users like investors or creditors, while managerial accountants provide information for internal use, such as budgeting and cost analysis.

To become a professional accountant, one typically needs a degree in accounting or finance and, in many countries, certification such as CPA (Certified Public Accountant). Besides technical knowledge, accountants must also possess strong analytical skills, attention to detail, and high ethical standards.

In the modern era, accounting is becoming more integrated with technology. Software like QuickBooks, SAP, and cloud-based accounting systems are transforming how accountants work. Despite these changes, the core principles of accuracy, transparency, and accountability remain central to the profession.

Accounting is not only about numbers — it's about responsibility, trust, and decision-making. For anyone who enjoys working with data, solving problems, and supporting financial health, accounting can be a rewarding and respected career path.

 

What is NOT mentioned as a type of financial statement?

• Balance sheet

• Cash flow statement

• Profit and loss report

• Income statement

My Dream Car

My dream car is a black Toyota Fortuner. It is a large and strong SUV that can go on any road, even in the mountains. I have always liked cars that look powerful and elegant, and the Fortuner is both.

The car has seven seats, which is perfect for my family. The interior is very comfortable, with leather seats and a modern dashboard. It also has a large screen for music, navigation, and even a rear-view camera.

I like this car because it is not only stylish but also safe. It has airbags, anti-lock brakes, and many other safety features. The engine is very powerful, and it is also fuel-efficient for its size.

I hope that one day I can buy this carwith my own money. I want to drive it across the country and explore many beautiful places.

What is the text about?

• The writer’s family vacation

• The writer’s experience with Toyota

• The writer’s trip to the mountains
  B. The writer’s favorite SUV

• The writer’s favorite SUV

My Dream Car

My dream car is a black Toyota Fortuner. It is a large and strong SUV that can go on any road, even in the mountains. I have always liked cars that look powerful and elegant, and the Fortuner is both.

The car has seven seats, which is perfect for my family. The interior is very comfortable, with leather seats and a modern dashboard. It also has a large screen for music, navigation, and even a rear-view camera.

I like this car because it is not only stylish but also safe. It has airbags, anti-lock brakes, and many other safety features. The engine is very powerful, and it is also fuel-efficient for its size.

I hope that one day I can buy this car with my own money. I want to drive it across the country and explore many beautiful places.

Why does the writer like the Fortuner?

• Because it is powerful and elegant

• Because it is cheap and small

• Because it is used by his teacher

• Because it is a racing car

My Dream Car

My dream car is a black Toyota Fortuner. It is a large and strong SUV that can go on any road, even in the mountains. I have always liked cars that look powerful and elegant, and the Fortuner is both.

The car has seven seats, which is perfect for my family. The interior is very comfortable, with leather seats and a modern dashboard. It also has a large screen for music, navigation, and even a rear-view camera.

I like this car because it is not only stylish but also safe. It has airbags, anti-lock brakes, and many other safety features. The engine is very powerful, and it is also fuel-efficient for its size.

I hope that one day I can buy this car with my own money. I want to drive it across the country and explore many beautiful places.

Which of the following is NOT mentioned as a safety feature?

• Airbags

• Anti-lock brakes

• Seatbelts

• Rear-view camera

The Benefits of Artificial Intelligence
Artificial Intelligence, or AI, is a branch of computer science that focuses on creating machines capable of performing tasks that usually require human intelligence. These tasks include recognizing speech, analyzing data, making decisions, and even driving cars. Today, AI has become one of the most important innovations in technology because it can make human life easier and more efficient.

One of the major benefits of AI is automation. In industries, AI-powered machines and robots can work continuously without getting tired. They can assemble products, check for quality, and even manage inventories. This increases productivity and reduces human errors.

In education, AI also provides many advantages. For example, AI-based applications can help students learn languages through interactive chatbots. Teachers can also use AI systems to analyze students’ performance and provide personalized learning materials. This makes the learning process more effective and enjoyable.

Another benefit of AI is in the health sector. AI can assist doctors in diagnosing diseases faster and more accurately by analyzing medical images or patient records. It can also help researchers develop new medicines more efficiently.

Overall, AI has great potential to improve many aspects of human life. However, people must also be careful in using AI wisely to avoid negative impacts, such as job loss or privacy issues.

What is the overall purpose of the text?

• To tell the history of Artificial Intelligence

• To explain how to program AI

• To describe the benefits of Artificial Intelligence in different fields

• To criticize the dangers of AI

The Benefits of Artificial Intelligence
Artificial Intelligence, or AI, is a branch of computer science that focuses on creating machines capable of performing tasks that usually require human intelligence. These tasks include recognizing speech, analyzing data, making decisions, and even driving cars. Today, AI has become one of the most important innovations in technology because it can make human life easier and more efficient.

One of the major benefits of AI is automation. In industries, AI-powered machines and robots can work continuously without getting tired. They can assemble products, check for quality, and even manage inventories. This increases productivity and reduces human errors.

In education, AI also provides many advantages. For example, AI-based applications can help students learn languages through interactive chatbots. Teachers can also use AI systems to analyze students’ performance and provide personalized learning materials. This makes the learning process more effective and enjoyable.

Another benefit of AI is in the health sector. AI can assist doctors in diagnosing diseases faster and more accurately by analyzing medical images or patient records. It can also help researchers develop new medicines more efficiently.

Overall, AI has great potential to improve many aspects of human life. However, people must also be careful in using AI wisely to avoid negative impacts, such as job loss or privacy issues.

What is the main focus of Artificial Intelligence (AI)?

• To replace all human jobs

• To create machines that can perform tasks requiring human intelligence

• To design mobile applications

• To invent new types of hardware

The Benefits of Artificial Intelligence
Artificial Intelligence, or AI, is a branch of computer science that focuses on creating machines capable of performing tasks that usually require human intelligence. These tasks include recognizing speech, analyzing data, making decisions, and even driving cars. Today, AI has become one of the most important innovations in technology because it can make human life easier and more efficient.

One of the major benefits of AI is automation. In industries, AI-powered machines and robots can work continuously without getting tired. They can assemble products, check for quality, and even manage inventories. This increases productivity and reduces human errors.

In education, AI also provides many advantages. For example, AI-based applications can help students learn languages through interactive chatbots. Teachers can also use AI systems to analyze students’ performance and provide personalized learning materials. This makes the learning process more effective and enjoyable.

Another benefit of AI is in the health sector. AI can assist doctors in diagnosing diseases faster and more accurately by analyzing medical images or patient records. It can also help researchers develop new medicines more efficiently.

Overall, AI has great potential to improve many aspects of human life. However, people must also be careful in using AI wisely to avoid negative impacts, such as job loss or privacy issues.

How does AI support education according to the text?

• By providing personalized learning materials and language tools

• By forcing students to study longer

• By replacing teachers in classrooms

• By creating more difficult exams

My School Library
My school library is a large and quiet place. It is located on the second floor of the main building. The library has many books, including novels, encyclopedias, and textbooks for every subject. There are also several computers connected to the internet for students to find information. In the middle of the library, there are wooden tables and chairs where students can read or do their homework. The librarian is very friendly and always helps students find the books they need. I really like spending time in the library because it is comfortable and useful for studying.

Where is the library located?

• On the first floor of the main building

• Next to the teacher’s office

• In front of the classroom

• On the second floor of the main building