Topic speaking

Topic 1
**ABC Company R&D Officer (You):**
It’s nice to meet you. Climate change is affecting many
countries, and I’m curious about its impact on Vietnam’s
economy. How do you see it?

**X Company Representative:**

Nice to meet you too! Climate change is a big issue for Vietnam.
The country is very vulnerable because of its long coastline and
dependence on agriculture. Rising sea levels and storms are
affecting farming, especially in the Mekong Delta, which is a key
area for rice and fish production.

**ABC Company R&D Officer (You):**

That’s true. If the Mekong Delta is affected, it could harm
Vietnam’s exports. Are there any other industries you think will
be hit hard?

**X Company Representative:**

Yes, agriculture is the biggest concern, but manufacturing and
tourism are also struggling. Factories are facing supply chain
disruptions because of floods and storms. Tourism, especially in
coastal areas like Ha Long Bay, is being affected by rising sea
levels and bad weather.

**ABC Company R&D Officer (You):**

That makes sense. Climate change seems to be causing
problems for many sectors. How is the Vietnamese government
responding? Are they doing anything to protect the economy?

**X Company Representative:**

Yes, the government is trying to take action. They are working
on reducing emissions and investing in renewable energy like
solar and wind power. They’re also partnering with other
countries to improve farming practices and build better flood
protection systems, especially in vulnerable areas like the
Mekong Delta.

**ABC Company R&D Officer (You):**

It’s good to hear they are focusing on renewable energy. At ABC
Company, we’re also looking into climate-related technologies.
Do you see opportunities for companies to collaborate,
especially in areas like renewable energy or sustainable
agriculture, to help Vietnam deal with climate change?

**X Company Representative:**

Definitely! I think businesses can really help by investing in
renewable energy and technology that improves farming.
International companies can bring in expertise and technology
that Vietnam needs. Working together could help the country
grow while also dealing with climate change.

**ABC Company R&D Officer (You):**

I agree. Businesses have an important role in finding solutions.
I’ll talk to my team about how we can get involved. It’s been
great talking to you about this!

**X Company Representative:**

Yes, it’s been a good discussion. Let’s stay in touch and explore
how we can work together on this.
Topic 2
**Supplier (You):**
Good morning! Thanks for meeting with me today. I’d like to talk
about a long-term contract between us and Vinamilk. First, let’s
discuss how much milk we can provide every month. Right now,
we supply about **500,000 liters** per month. Is that amount
good for Vinamilk, or do you think you’ll need more in the
future?
**Vinamilk Manager:**
Good morning! Yes, a long-term contract sounds like a good
idea. The 500,000 liters per month works for now, but we might
need more later if our demand grows. Would you be able to
supply more if we need it?

**Supplier (You):**
Yes, we can increase the supply if needed. If Vinamilk needs
more milk, we can raise it to **600,000 liters per month** in
about six months. We’ll be ready to adjust to any future
changes.

**Vinamilk Manager:**
That’s great to hear. Let’s move on to payments. We usually pay
our suppliers within **30 days**. Does that work for you, or do
you prefer a different payment term?

**Supplier (You):**
A 30-day payment cycle is fine. But if we agree on a long-term
contract, how about offering a **2% discount** if you pay within
15 days? That could benefit both of us by encouraging faster
payments.

**Vinamilk Manager:**
That sounds interesting. I’ll check with our finance team about
offering the early payment discount. Now, regarding delivery,
we appreciate that you’ve been delivering on time. Do you have
any concerns about the delivery schedule, or are you okay with
making adjustments if we need them?

**Supplier (You):**
We’re happy with the current schedule, delivering **twice a
week**. However, if Vinamilk needs more frequent deliveries,
we can adjust. Just let us know in advance, and we’ll make it
work.
**Vinamilk Manager:**
Twice a week works for now, but we might need more deliveries
in the future as we grow. We can add a clause in the contract
that allows us to change the delivery schedule with some
notice. Would that be okay?

**Supplier (You):**
That’s fine with us. We can be flexible with the delivery
schedule as long as we get notice. That way, we can make sure
Vinamilk always has the milk you need.

**Vinamilk Manager:**
Great! It seems like we agree on the milk supply, payment
terms, and delivery. I’ll talk with my team, but I think we’re
ready to move forward. Could you send us a draft contract to
review?

**Supplier (You):**
Sure! I’ll send the draft contract by the end of the week. I’m
looking forward to working with Vinamilk long-term. Thanks for
your time!

**Vinamilk Manager:**
Thank you too! We’re excited to work together. Let’s keep in
touch and finalize the details soon!
Topic 3
**You:**
Hey, we need to finalize our plan for the team presentation on
the new product. I was thinking I could start by introducing the
product—its features, target audience, and why it’s unique.
What do you think?

**Colleague:**
That sounds good! Maybe after you introduce the product, I can
go into the technical details. I’ll explain how it works, the
technology behind it, and why it’s better than what’s already on
the market.

**You:**
Great! After the technical part, we should definitely highlight
the benefits for the customer. I can cover that part, focusing on
how the product solves specific problems or adds value.

**Colleague:**
Perfect. Then, I’ll walk the team through the marketing strategy
—how we plan to promote the product, key channels we’ll use,
and the messaging. Should we also include pricing?

**You:**
Yes, we should. I’ll cover pricing and any offers or discounts we
plan to launch with the product. Then, we can wrap up with a
Q&A session to address any questions.

**Colleague:**
Sounds like a solid plan. I’ll also prepare some slides for my
sections, and we can review everything together before the
presentation.

**You:**
Agreed. Let’s make sure the visuals are simple but impactful. I’ll
send you my slides tomorrow so we can combine them and
practice.

**Colleague:**
Perfect! Let’s do a quick run-through the day before to make
sure we’re all set.
**You:**
Absolutely. We’ll be ready!
Topic 4
**You:**
Hey, I’m giving a presentation at work soon, and honestly, I’m a
bit nervous. I really want it to be effective, but I’m not sure how
to make sure it goes well. Do you have any advice?

**Friend:**
I totally get it. Presentations can be nerve-wracking, but you’ll
do great! First, the key is to keep it **simple and clear**. Make
sure your main points are easy to follow. Don’t overload your
slides with too much information.

**You:**
That makes sense. I tend to put a lot on my slides, so I’ll try to
cut down. What about handling nerves?

**Friend:**
That’s pretty common. One thing that helps is to **practice**—
a lot. The more comfortable you are with your content, the less
nervous you’ll feel. You can even rehearse in front of a mirror or
with a friend.

**You:**
I’ll definitely practice. Any tips on keeping the audience
engaged?

**Friend:**
Engagement is super important! Try to **ask questions** or
include some interactive elements. Also, make eye contact with
the audience and speak **naturally**, like you're having a
conversation.
**You:**
I always worry I’ll lose track of time or get off-topic.

**Friend:**
To avoid that, stick to your key points and **use a timer** to
keep on track. You can also break it into sections, so it flows
smoothly. Just remember, the audience wants to hear what you
have to say, so be **confident**!

**You:**
Thanks! I’ll keep it simple, practice a lot, and focus on staying
relaxed. I feel a bit better about it now.

**Friend:**
You’ve got this! Just stay confident, and you’ll do great!
Topic 5
**You:**
Hi Professor, I’ve recently decided to study accounting, and I
wanted to get your thoughts on how important accounting
really is for businesses. I’m also curious about what challenges
accountants face today.

**Lecturer:**
That’s great! Accounting is absolutely essential for any
business. It’s more than just tracking numbers; it’s about
providing the financial insights that help companies make key
decisions. Without accurate accounting, businesses wouldn’t
know their financial health, which can affect everything from
day-to-day operations to long-term planning.

**You:**
Yeah, I’ve started to realize how central accounting is. It seems
like it affects all aspects of a business. So, is it fair to say that
accounting is the foundation for business strategy?
**Lecturer:**
Exactly. Accounting gives businesses a clear picture of their
profitability, cash flow, and future opportunities. It’s like the
language of business. Whether a company is making
investments, expanding, or cutting costs, those decisions are
largely based on financial data. And that’s where accountants
come in—not just to record transactions, but to help shape the
company’s financial strategy.

**You:**
That makes sense. I can see how important it is. But I’ve also
heard that accounting can be challenging, especially with all the
new technology and regulations. What do you think are the
biggest challenges accountants face today?

**Lecturer:**
There are quite a few. One major challenge is **keeping up with
changing regulations**. Tax laws, financial reporting standards,
and compliance requirements are always evolving, and
accountants have to stay updated to ensure businesses are
following the rules. Another big challenge is **adapting to new
technology**. Automation and artificial intelligence are handling
more routine tasks like data entry, but that doesn’t mean
accountants are being replaced. Instead, you’ll need to focus
more on data analysis and providing strategic insights based on
that information.

**You:**
I’ve heard a lot about automation. So, are you saying
accountants still play a critical role despite automation taking
over the simpler tasks?

**Lecturer:**
Yes, exactly. While software can take care of things like
bookkeeping, it’s the accountant’s job to interpret the data,
spot trends, and advise the business on its next steps.
Automation is a tool, but it doesn’t replace the need for critical
thinking and human judgment. So, accountants today are
becoming more like business advisors than just number
crunchers.

**You:**
That’s good to know. I guess another challenge would be
dealing with the pressure of handling finances. If something
goes wrong, it could have a big impact, right?

**Lecturer:**
Yes, there’s definitely some pressure involved, especially since
financial errors can lead to legal issues or financial losses for a
company. That’s why **attention to detail** and **ethical
standards** are critical in this field. But with the right training
and experience, you’ll develop the confidence to handle these
responsibilities. It’s not just about avoiding mistakes, but also
about ensuring the business operates smoothly and within legal
frameworks.

**You:**
I see. So, keeping up with regulations, adapting to technology,
and being detail-oriented are all key to succeeding in the
profession.

**Lecturer:**
Absolutely. The good news is that accounting is a skill set that’s
always in demand. Every business, no matter the size or
industry, needs good accountants. And if you embrace the new
technology and stay updated with industry trends, you’ll be in a
great position to thrive.

**You:**
Thanks for the advice! I feel more confident now knowing what
to expect and how important accounting really is.
**Lecturer:**
You’re welcome! Stay focused, keep learning, and you’ll do well
in your accounting studies and career.
Topic 6
**Meeting: Discussion on Marketing Budget for New Product
Launch**

**Attendees:**
- Finance Manager (You)
- Company Accountant

---

**You (Finance Manager):**

Hi [Accountant's Name], thanks for meeting with me. We're
preparing to launch our new product, and I want to talk about
the budget for the marketing campaign. I want to make sure
we’re spending wisely and staying within our overall financial
plan.

**Accountant:**
Hi! Sure, that’s important. I’ve reviewed our numbers, and we
do have some money available for marketing. How much are
you thinking of spending on this campaign?

**You (Finance Manager):**

I’m thinking we should spend between **$250,000 and
$350,000**. This will cover online ads, social media, and
traditional marketing like TV or radio ads. But I want to make
sure this doesn’t hurt our cash flow or any other projects we
have planned.

**Accountant:**
That seems reasonable. Right now, we have **$1 million** set
aside for marketing this year, but we’ve already committed
**$600,000** to other things. So, we have about **$400,000**
left. Your proposed budget would fit, but we need to keep some
money in case of unexpected expenses later.

**You (Finance Manager):**

Got it. Are there any big expenses coming up that could affect
how much we can spend on this campaign?

**Accountant:**
Not at the moment. However, since the product launch is in Q4,
which is a busy time for us, we usually spend a bit more on
marketing during that period. We should keep that in mind.

**You (Finance Manager):**

Good point. I’m thinking of splitting the budget like this:
**50%** for online marketing—like ads and social media—
**30%** for traditional marketing, and **20%** for PR and
events. Does that work with our current spending?

**Accountant:**
Yes, that should work. Online marketing is flexible, so we can
adjust if we need to. The traditional marketing and PR will
require more commitment upfront, though, so we’ll need to lock
those in carefully.

**You (Finance Manager):**

I agree. I also want to set aside about **10%** of the budget as
a backup, just in case we need more funds during the
campaign.

**Accountant:**
That’s a good idea. It’s always smart to have a little extra in
case something unexpected happens, like extra costs or new
opportunities.

**You (Finance Manager):**

Alright, let’s go with a budget of **$320,000**, including a
**$32,000** backup fund. We’ll divide the rest as we discussed:
digital marketing, traditional ads, and PR. Can you update our
cash flow plan to make sure this fits?

**Accountant:**
Sure, I’ll update the financial plan and make sure it all lines up.
I’ll also prepare a summary for the senior team, so they can
approve the budget. I’ll have that ready by the end of today.

**You (Finance Manager):**

Great. Once we get approval, we’ll move forward with the
marketing plan. Thanks for your help. Let’s keep an eye on the
spending during the campaign to make sure we stay on track.

**Accountant:**
Sounds good. I’ll keep you updated if anything changes
financially. Thanks for setting this up!

---

**Summary of Key Points:**

- Final marketing budget: **$320,000** (including a **$32,000**

backup fund).
- **50%** of the budget for digital marketing, **30%** for
traditional marketing, and **20%** for PR.
- Current available marketing funds: **$400,000** for the year.
- Keep monitoring the cash flow and adjust spending if needed.
Topic khác
**You**: Hi, I’ve been thinking about retraining in accounting to
improve my career prospects. I wanted to consult you on which
branches of accounting I should focus on. Could you give me
some advice?

**Lecturer**: That’s a great decision! Accounting is a broad

field, and the branch you focus on can shape your career path.
What are your career goals or interests?

**You**: I’m not entirely sure yet. I’m considering corporate

roles, but I’m also open to other areas. I’d like to focus on
something that offers good opportunities and growth potential.

**Lecturer**: In that case, you might want to consider

**Financial Accounting** and **Management Accounting**.
Financial Accounting is fundamental for corporate finance roles,
while Management Accounting is key for internal decision-
making and strategy.

**You**: That makes sense. What about more specialized

areas?

**Lecturer**: Well, **Tax Accounting** is always in demand,

especially with changes in tax regulations every year. If you
enjoy working with numbers and law, this could be a great
option. You might also look into **Auditing**, particularly
**internal auditing**, which can help companies maintain
compliance with financial regulations.

**You**: Auditing sounds interesting. I’ve also heard about

Forensic Accounting. Is that worth exploring?

**Lecturer**: Yes, absolutely. **Forensic Accounting** is

fascinating and deals with investigating fraud and financial
crimes. It’s especially relevant if you have an interest in legal
cases or want to work closely with law enforcement or
government agencies.

**You**: What about international opportunities? I’d like to work

with global companies.

**Lecturer**: Then, you should consider **International

Accounting**. Understanding international financial reporting
standards (IFRS) is crucial for global businesses. You might also
explore **Environmental Accounting** if sustainability is
something you’re passionate about.

**You**: That’s a lot to think about! Thanks for your advice. I’ll
start looking into these areas and see what aligns with my
interests and career goals.

**Lecturer**: You’re welcome! Feel free to reach out anytime if

you have more questions. Good luck with your retraining
journey!