KIẾN THỨC KẾ TOÁN TÀI CHÍNH CƠ BẢN VÀ KINH NGHIỆM PHỎNG VẤN ĐI MỸ

Welcome to Financial Accounting
You are about to begin an interactive experience that will introduce you to
financial accounting, the language of business. Successful completion of this
course will enable you to understand how accounting systems are used to
record the day-to-day economic activities of a business and to generate
reports about its financial health and performance.
Welcome to Financial Accounting : Using the Tutorial

The structure of the HBS Financial Accounting Tutorial and its navigational
tools are easy to master. If you're reading this text, you must have clicked
on the navigation item labeled "Using the Tutorial" on the left.
Please click on the Help icon in the upper right corner of the tutorial to view
a clickable animation on how to use this tutorial.
Welcome to Financial Accounting : The Setting

This HBS Financial Accounting Tutorial uses a business context to help you
learn the fundamentals of financial accounting.
You are setting up a store called Global Grocer. It will carry gourmet foods
and condiments, unusual spices and specialty kitchen implements from all
over the world. Global Grocer is a franchise business - it will pay a
franchising company, Global Grocer International, a franchise fee for the use
of the name and for marketing support. You are planning to have a grand
store opening in early September, with a big sale on items related to various
fall and harvest celebrations around the world.
You have a limited amount of cash available to start up the business, but
you hope to obtain bank loans and also raise capital from outside investors.
You will be keeping the accounts (or bookkeeping) for the Global Grocer
store. Completing this tutorial will prepare you for that role.
Welcome to Financial Accounting : The Accounting Process

This tutorial is based on a model of the accounting process in a small
business.
Financial accounting is a financial information system that tracks and
records an organization's business transactions and aggregates them into
reports for decision makers both inside and outside the business. A
transaction is an event that has consequences for a business' financial
condition. The event could be either external or internal to the business.
Welcome to Financial Accounting : Module Overview

In each chapter of this tutorial, you will learn new financial accounting terms
and concepts and how to use this knowledge within the context of the
Global Grocer setting. You will also be given exercises to practice and test
what you have learned at several points in each chapter.
The "Terms and Concepts" chapter introduces key financial accounting
terms and five fundamental financial accounting concepts. It provides a
brief overview of the three most important financial statements.
The chapters labeled "The Balance Sheet," "The Income Statement," and
"The Statement of Cash Flows" explain relevant new financial accounting
concepts and use the concepts to construct a financial statement. You will
see how Global Grocer's financial statements are affected by its business
transactions during the first month of operations.
In the "Accounting Records" chapter you will learn how to formally record
Global Grocer's business transactions into its journal and ledger and how to
use these records to prepare its financial statements. In doing so, you will
revisit and record all the events that occurred at Global Grocer during the
first month; only, this time, you will use the formal bookkeeping structures
used in financial accounting systems.
Welcome to Financial Accounting : Module Overview (continued)

As you will learn, accounting practices in the United States are governed by a
set of accounting rules referred to as Generally Accepted Accounting
Principles (GAAP) These rules and their applications are covered in depth in
this tutorial. Because there is a distinct possibility these rules may be
replaced by another set of similar rules referred to as International Financial
Reporting Standards (IFRS) in 2015, the tutorial, where appropriate, refers to
IFRS as well as its GAAP counterpart.
Financial accounting is an information system that:

assigns a share price to every company
tracks and records an organization's business transactions
provides information about the company's executives
predicts the financial survival of a company
Choose the word that best completes the following sentence: In financial
accounting, an organization's business transactions are classified into
operating activities, _________ activities and financing activities.
trading
planning
selling
investing
Since auditors have to attest to the validity of a company's financial

statements, what is an important characteristic for an auditor from the
following choices?
Huge personal wealth
Knowing a good lawyer
Independence
Personal relationships with the company's managers
Terms and Concepts
Terms and Concepts : Overview of Financial Reports
In this section, you will be introduced to the three main financial reports or
statements. Each statement will be covered in more detail in the following
chapters.
Terms and Concepts : Overview of Financial Reports : Income Statement

The income statement details the entity's operating performance during a
specific period of time, known as the accounting period, displayed at the top
of the statement. In this income statement for Global Grocer, the accounting
period is the month of September 2014.
The income statement lists the revenues earned and expenses incurred
during the period; subtracting expenses from revenues results in the
measurement of net income for the period.
The chapter labeled "The Income Statement" covers the income statement
in greater detail.
Terms and Concepts : Overview of Financial Reports : Statement of Cash Flows

The statement of cash flows details the sources and uses of cash by the
entity over an accounting period. For the convenience of financial statement
users, the statement of cash flows is organized by type of business activity:
operating, investing and financing.
The chapter labeled "The Statement of Cash Flows" covers the statement of
cash flows in greater detail.
The Balance Sheet is so named because:

in a balance sheet, cash in is always equal to cash out
it presents a fair and balanced description of the business
it presents the balances of the various asset, liability, and owner's equity
accounts
it must balance the need for detail and the need for brevity
A balance sheet is prepared _________.
for a point in time
to cover an accounting period
An income statement is prepared __________.
for a point in time
A statement of cash flows is prepared _________.
for a point in time
Choose the pair of words that best completes the following sentence: Cash
held by a business would best be listed as _________ on the balance sheet; a
bank loan taken by the business would be listed as _________.
a liability... an asset
an asset... an owner's equity
a liability... an owner's equity
an asset... a liability
Classify the following as Operating, Investing or Financing activities:
Purchase or sale of building
Operating
Investing
Financing
Raising cash from investors
Operating
Investing
Financing
Selling products and services
Operating
Investing
Financing
Terms and Concepts : Introduction to Concepts

Financial Accounting concepts form the foundation on which the financial
accounting system and reports are built. Entities and the nature of their
economic activities change and evolve over time. Accounting must be able
to accommodate and reflect those changes. Accounting concepts provide
guidance to resolve accounting issues that may arise today or in the future.
In the United States, the Financial Accounting Standards Board (FASB) sets
accounting standards. It has adopted a set of essential accounting concepts.
They form the basis of a large number of accounting standards that provide
guidance to accountants on how to account for specific types of
transactions. These standards and the details on how to apply them, if
printed in hard copy, would number in the thousands of pages.
Five broad accounting concepts - entity, money measurement, going
concern, consistency and materiality - will be discussed in this section.
Other concepts will be discussed in subsequent chapters.
Terms and Concepts : Introduction to Concepts : Entity Concept

The entity concept is the most basic accounting concept. It states
that accounts are kept for an entity as distinct from the people who own,
run or do business with the entity.
The entity concept is simple but powerful. It allows the accountant to draw a
virtual boundary around the entity and hence limit the activities that need
to be tracked and recorded.
Terms and Concepts : Introduction to Concepts : Money Measurement Concept
The money measurement concept states that financial accounting deals only
with things that can be represented in monetary terms.This concept is so
intuitive that it is usually taken for granted. But, since it is so important, it is
stated as a basic accounting concept.
Terms and Concepts : Introduction to Concepts : Going Concern Concept

Going concern is accounting's way of saying that an entity is expected to
remain in operation for the indefinite future. The going concern concept
directs the accountant to explicitly make this assumption in the absence of
evidence to the contrary.
The significance of the going concern concept can be understood by
considering the alternative: that the entity is about to go out of business. If
this was the case, all its resources should be valued at their current worth to
potential buyers. The going concern concept directs the accountant, under
the normal course of business, to ignore this doomsday scenario.
Terms and Concepts : Introduction to Concepts : Consistency Concept
The consistency concept states that an entity should use the same
accounting methods and procedures from period to period unless it has a
sound reason to change methods.
The consistency concept needs to be explicitly stated because some
accounting standards allow a fair degree of variation in how transactions are
recorded. The consistency concept reduces the likelihood of opportunistic or
whimsical changes in accounting procedures by an entity.
Note that the consistency concept does not forbid a switch in accounting
procedures. If an entity does make a procedural accounting change, its
management and auditors are required to note the change in their
discussion of the entity's accounts.
Note also that in the context of accounting
concepts, consistency means consistency over time.
Terms and Concepts : Introduction to Concepts : Materiality Concept

The materiality concept states that an entity need only apply proper
accounting to items that are material, i.e., significant to potential users of
the financial statements. This concept allows the accountant to be practical in
choosing the appropriate degree of precision in the accounts.
Just what is material and not material is not made specific in accounting. The
general rule is that, "An item is material if its disclosure would impact the
decisions of the users of the accounts." The application of this rule requires
accountants to judge what users of financial statements would consider
significant to their decisions. As in most matters requiring judgments,

reasonable people can differ. Determining materiality is no exception.
A non-profit agency cannot be a financial accounting entity.
True
False
Global Grocer is the entity for which you will keep the books. Which of the
following events will affectGlobal Grocer's accounts?
You buy a house
Stan Brown, a store employee, receives a monthly salary from Global
Grocer
A war starts in Colombia, coffee prices rise
The landlord of the Global Grocer store wins the lottery
Which of the following will not be recorded on Global Grocer's books
because it violates the Money Measurement concept:
A van purchased for $10,000; $5,000 to be paid now, $5,000 later.
A franchise license - i.e., the right to use the 'Global Grocer' name and
logo - purchased for a negotiated license fee.
A building purchased a year ago for $40,000 that is worth more now.
A public declaration by the local Women's Club that it will have Global
Grocer cater all its social events.
"Accounting does not report what the assets of a business could be sold for
if the business ceased to exist". This is a result of the:
Money Measurement Concept
Going Concern Concept
Entity Concept
Terms and Concepts : Quality Attributes
In any financial accounting system, there are a number of decisions to be
made: whether to record a transaction, when to record it and how to record it.
Also, there are different ways to aggregate the account balances in financial
reports. Any such system must have a set of criteria or guidelines to help
make those decisions. This section addresses some of those issues. It
discusses desired financial accounting quality attributes and some of the
guidance that flows from these attributes.
Terms and Concepts : Quality Attributes : Relevance and Reliability
In financial accounting, the quality of the output depends on the relevance

and reliability of the data presented.
Relevance refers to the timeliness and usefulness of the information to its
users. Reliability refers to the objectivity and verifiability of the information.
Different ways of recognizing, measuring and recording an event may yield
more or less reliable or more or less relevant account balances.
Often, judgment has to be used to make the trade-off between relevance
and reliability, i.e., there isn't a way to record a transaction that will
maximize both these desirable properties. In such cases, reliability is
generally given precedence over relevance.
Choose the pair of words that best completes the following sentence:
Since financial accounting reports are used to make decisions that affect the
entity, financial accounting strives to present information about the entity
that is __________ and _________.
reliable....precise
relevant....unchanging
relevant....reliable
precise....unchanging
Choose the pair of words that best completes the following sentence:
Relevance of financial information refers to its ___________ and ___________.
reliability....objectivity
timeliness....reliability
precision....timeliness
usefulness....timeliness
Which of the following pairs of attributes best contributes to the reliability
of financial data:
objectivity and verifiability
verifiability and timeliness
objectivity and usefulness
timeliness and objectivity
When relevance and reliability are in conflict, financial accounting will favor
relevance.
True
False
Terms and Concepts : Accrual Accounting

Accrual accounting is an important tool in the quest for relevance in
accounting reports. This method of accounting provides information about a
company's assets, liabilities and owners' equity that cannot be obtained by
accounting for only cash receipts and outlays.
Accrual accounting focuses on the economic characteristics of transactions
rather than their cash flows.
Terms and Concepts : Accrual Accounting : Accrual vs. Cash-Basis

Accrual accounting attempts to record the financial effects on a business of
transactions that have economic consequences for the business in the
accounting period when the transaction occurs rather than only in the
periods when cash is received or paid by the company.
At this stage, some simple examples will help give meaning to the
term accrual accounting as contrasted with cash-basis accounting
When applied consistently, accrual accounting is a means of enhancing the
relevance of financial statements. Cash-basis accounting results in
inadequate and misleading financial statements for all but the most simple of
businesses. As a result, accrual accounting is the accounting system of choice
throughout the world today.
Terms and Concepts : GAAP
Financial accounting reports are used by investors, regulators, employees,
customers and a number of other external parties. So that this diverse list of
users can understand an entity's financial statements, accountants must
follow certain guidelines or standards when preparing financial accounting
reports. These principles, more numerous than the accounting concepts, are
explicit rules that are used to improve the reliability and comparability of
financial reports.
Generally Accepted Accounting Principles (GAAP) are guidelines that
accountants, managers and auditors must follow while preparing and
auditing accounting information for external reporting purposes. For
example, GAAP requires the use of accrual accounting. The application of
GAAP rules results in reasonably reliable financial information, while also
permitting each entity to reasonably describe its own business strategy and
performance through relevant accounting information.
In this tutorial, you will use GAAP to record Global Grocer's business
transactions. However, you will not need to actually look up or refer to the
Generally Accepted Accounting Principles each time. Instead, this tutorial
will simply show you how to record Global Grocer's transactions according to
GAAP.
The Financial Accounting Standards Board (FASB) determines GAAP in the
United States. There also exists an International Accounting Standards
Board (IASB), which, among other activities, has undertaken a major effort
to harmonize accounting standards around the world.
Terms and Concepts : IFRS
Convergence Project
The International Accounting Standards Board (IASB) publishes International
Financial Reporting Standards (IFRS). The FASB and the IASB have a major
project underway to bring about a convergence of GAAP and IFRS. As a
result of this project, users of this tutorial can assume, unless noted
otherwise, that the accounting for a particular transaction described in the
tutorial is essentially the same under both GAAP and IFRS. As noted earlier,
IFRS could replace GAAP as early as 2015.
Terms and Concepts : Principles vs Rules
Principles Based versus Rules Based
IFRS tends to be stated as in the form of broad principles. In contrast, much
of GAAP tends to be stated in the form of bright-line rules. For example, as
you will learn later along with various accounting rules, under GAAP if a
term of a lease is equal to 75 percent of the economic life of the leased
property, the lease will be accounted for as a capital lease. On the other
hand, if the lease item is equal to 74 percent or less of the leased property's
economic life, the lease will be accounted for as an operating lease. IFRS
takes a different approach. It makes the distinction between a capital and an
operating lease based on which party - the lessor or the lessee substantially bears the risk and reward of ownership.
The distinction between the principle based and rule based accounting
standards is important. Under a principle standards model, the accounting
for transactions is more likely to reflect the substance of the transaction.
Under a rule based standards model, the accounting for a transaction is
more likely to reflect the form of the transaction.
As GAAP and IFRS converge, it is anticipated that GAAP will become more
principle based.
Terms and Concepts : Recap
In this chapter, you have
briefly explored three fundamental accounting statements,

learned about the entity concept, the money measurement concept,
the going concern concept, the consistency concept and the
materiality concept,
started to appreciate the inherent conflict between relevance and

reliability that accountants must resolve in setting standards and
preparing financial reports,
been introduced to accrual accounting and GAAP and their use in
financial accounting practice, and
learned that in the near future GAAP may be replaced by IFRS.
The Balance Sheet

In this chapter, you will learn how a balance sheet is organized and about its
main organizing principle, the accounting equation. Two concepts that are
important for the preparation of the balance sheet, dual aspect and historical
cost, will be explained. They will be used to record the operating, investing
and financing activities you have undertaken to get Global Grocer ready for
business. Finally, two financial ratios that can be computed from the balance
sheet--current ratio and total debt to equity ratio--will be discussed.
The Balance Sheet : Layout

The balance sheet, also known as a statement of financial position, is a
snapshot at a specific point in time, of the resources controlled by an entity
(assets), the claims against those resources (liabilities), and the owners'
residual interest in the entity (owners' equity). In the side-by-side format
shown, assets are listed on the left side of the balance sheet; liabilities and
owners' equity are listed on the right.
Here is Global Grocer's balance sheet as it will appear at the end of business
on September 30, after a month of operations.
Which one of the following best describes a balance sheet?

A description of the entity's operations over a period of time
A snapshot at a point in time of an entity's assets, liabilities and owners'
equity
A reconciliation of an entity's bank account balance
A two-column statement listing assets on the right side and liabilities and
owners' equity on the left side
The Balance Sheet : Assets
Let's now look at the left-hand side of the balance sheet. It lists the asset
accounts, which represent the economic resources of the firm. To be
recorded as an asset, an economic resource must meet four requirements:
Acquired at measurable cost

Obtained or controlled by the entity
Expected to produce future economic benefits
Arises from a past transaction or event
The Balance Sheet : Assets : Asset Examples

Here are three assets that you will record on Global Grocer's August 31,
2014 balance sheet (not shown). Each satisfies all four criteria for being
recorded as an asset.
The Balance Sheet : Assets : Not Assets

Here are some items that Global Grocer will not list as assets on its balance
sheet. Each fails to satisfy at least one of the four criteria for being recorded
as an asset.
The Balance Sheet : Assets : Tangibility
An item can be an asset whether or not it has physical substance, i.e.,

whether or not it can be touched and felt. Assets like computers and buildings
having physical substance are tangible assets. Other assets, like licenses and
prepaid expenses that lack physical substance, are intangible assets.
The Balance Sheet : Assets : Liquidity

On the balance sheet, assets are organized into two categories: current and
non-current. Current assets include cash and those assets that are expected
to be converted into cash or consumed within 12 months of the balance
sheet date. Non-current assets are assets that are expected to provide
economic benefits for periods longer than a year.
The first current asset on Global Grocer's September 30, 2014 balance sheet
is cash. It is followed by three other assets whose economic benefits turn
into cash or are expected to expire during the 12 months following the
balance sheet date. They are accounts receivable (money owed to Global
Grocer by customers), merchandise inventory (goods available for sale) and
prepaid expenses (rent paid in advance for the store).
The end of September balance sheet also includes several non-current
assets: land, a warehouse, some store fixtures for display purposes, and a
franchise fee asset. These assets are expected to provide economic benefits
for more than one year from the balance sheet date. Some tangible, noncurrent assets with limited lives, such as the warehouse building, have an
associated contra-asset account, called accumulated depreciation, that
reduces the recorded value of the asset.
Consider each item listed in the left column of the table below. Use the drop
down menus provided to indicate whether the item meets each of the four
asset criteria. Items that meet all four criteria are assets.
Item
Acquired
at
Measurabl
e Cost?
Obtained or
Controlled?
Expected
future
economic
benefits?
Past
transaction or
event?
A $2,000
computer
purchased by
a business on
a monthly
installment
plan, no cash
paid at time
of purchase.
A
pharmaceutic
al company's
reputation for
safe drugs.
Which one of the following best describes an asset that is expected to
provide economic benefits for three years and does not have physical
substance?
A current tangible asset
A non-current tangible asset
A non-current intangible asset
A current intangible asset
The Balance Sheet : Liabilities
Now we shift our attention to the right side of the balance sheet, starting
with liabilities. A liability represents an obligations of the entity to other
parties. To be recorded as a liability, an obligation must meet three
requirements:
It involves a probable future sacrifice of economic resources by the

entity
The economic resource transfer is to another entity
The future sacrifice is a present obligation, arising from a past
transaction or event
The Balance Sheet : Liabilities : Examples

Consider three liabilities that you will record on Global Grocer's August 31,
2014 balance sheet (not shown). Each satisfies all three criteria for being a
liability.
The Balance Sheet : Liabilities : Not Liabilities

Here are some items that you will not record as liabilities on Global Grocer's
balance sheet. Each fails to satisfy at least one of the three criteria for being
recorded as a liability.
The Balance Sheet : Liabilities : Liability Types

Liabilities are organized into two categories: current and non-current.
Current liabilities are obligations that are expected to become due within 12
months of the balance sheet date. Non-current liabilities are obligations that
are expected to become due more than 12 months past the balance sheet
date.
There are three current liabilities on Global Grocer's September 30, 2014,
balance sheet: accounts payable (money owed by Global Grocer to its
suppliers who will be paid during the coming year), taxes payable (money
potentially owed to the tax authorities) and a short-term debt (a loan to
Global Grocer that it must pay back within a year of the balance sheet date).
Global Grocer has one non-current liability on its September 30, 2014,
balance sheet: a mortgage payable. The mortgage is a long-term loan. It
represents money owed by Global Grocer to a bank, with payments to be
made for more than 12 months from the balance sheet date.
Consider the items listed in the left column of the table below. Use the drop
down menus provided to indicate whether the item meets each of the three
liability criteria. Items meeting all three criteria are liabilities.
Item
$100,000 of court-ordered
damages to be paid to a customer
as a result of selling a defective
product.
Probable
Requires
Present
future
transfer of obligation as
sacrifice of
economic
a result of
economic
resources to
past
resources
another
transaction
by the
entity?
or event?
entity?
A business is being threatened to

be sued by a customer for a
defective product. The company's
lawyers strongly believe that the
suit does not have merit and will
not be heard in the courts.
The Balance Sheet : Owners' Equity
Owners' Equity is the residual interest of the entity's owners in the company's
assets. It is the amount remaining after liabilities are deducted from assets.
On June 30, 2014, Ardel company has total assets of $12,500,000. It has
total liabilities of $10,500,000. What is the amount of Ardel's owners'
equity on June 30, 2014?
$23,000,000
$10,500,000
$2,000,000
none of the above
The Balance Sheet : The Accounting Equation
A simple relationship connects assets, liabilities and owners' equity. The key
feature of a balance sheet is that total assets is always equal to total
liabilities plus owners' equity. This relationship between assets and liabilities
plus owners' equity is known as the fundamental accounting equation.
The left side of the accounting equation--total assets--represents all of an
entity's resources that have probable future economic benefits that the
entity has obtained or controls as a result of past transactions or events.
The right side of the equation--total liabilities plus owners' equity-represents the sources for those resources. Therefore, the two sides must be
equal at all times.
The Balance Sheet : The Accounting Equation : Exercise 3.6
Which one of the following best describes the fundamental accounting

equation?
Current assets + Current liabilities = Owners' equity
Assets + Owners' equity = Liabilities
Cash = Debts + Common stock
Assets = Liabilities + Owners' equity
The Balance Sheet : Concepts
In this section we will introduce two more accounting concepts, namely
the dual-aspect and historical cost concepts. They are particularly relevant to
the balance sheet. These two concepts provide guidance on the valuation of
assets, liabilities and owners' equity.
The Balance Sheet : Concepts : Dual Aspect

The dual-aspect concept formalizes the idea that there are two sides to
every accounting transaction. Recording both sides of each transaction is
known as double-entry bookkeeping.
The dual-aspect concept has a very important implication: after both sides
of each accounting transaction are recorded on the entity's books, the basic
accounting equation should remain balanced.
The dual-aspect concept tells us that
on the balance sheet, each asset account balance is balanced by a liability
account balance
each asset is balanced by another asset on the balance sheet
every accounting transaction has two sides which must be recorded
any change in an account balance must be reversed in due course of time
The Balance Sheet : Concepts : Historical Cost
The historical cost concept, also known as the cost concept, provides
guidance as to the amount at which a transaction should be reported
initially in the entity's accounts. It requires that transactions be recorded in

terms of their actual price or cost at the time the transaction occurred.
Global Grocer is planning to buy a warehouse property. The historical cost
concept directs you to record the warehouse property at its acquisition cost
of $70,000. Others may think the warehouse property is worth more or less
than the amount Global Grocer paid, but their views are irrelevant. The
accounting records will record the warehouse transaction initially at the
amount actually paid for it.
The Balance Sheet : Concepts : Historical Cost : Relevance/Reliability

The historical cost concept provides a degree of reliability in the entity's
accounts. It allows the accountant to ignore opinion and hearsay about the
monetary value of items, and to report amounts based on actual
transactions. But, the use of the historical cost concept also means that
some amounts on an entity's balance sheet are based on historical values,
determined at the time of purchase, which could predate the current
balance sheet date by years. Consequently, it is unlikely that the asset
amounts on the balance sheet reflect the value that the assets would fetch
if they were sold today. In this sense, the financial statements may be 'less
relevant' for the purposes of users of the entity's balance sheets, than if
current market prices were reported.
As noted earlier, when relevance and reliability have to be traded off,
financial reporting practice tends to favor reliability. Hence reliance on the
historical cost concept may sometimes yield more reliable but less relevant
financial information.
However, accountants are not blind to the relevance issue. As you will learn
in more advanced accounting classes, many monetary assets are recorded
initially at their cost, and subsequently measured and reported in the
balance sheet at their market value. Monetary assets are items such as
marketable securities. Their market value can generally be estimated
reasonably reliably. In addition, you will learn how accountants enhance
relevance by recording some transactions to reflect their substance rather
than their form.
While IFRS favors the historical cost model, it does present as an acceptable
alternative treatment the revaluation of land and buildings to their market
value, if their value can be measured reliably subsequent to their initial
recognition at cost.
Sun Electronics purchases a stamping machine for $10,000. Almost
immediately, a trade embargo restricts the number of stamping machines
that can be imported into the U.S. Based on want ads in the commercial
section of the newspaper, stamping machines like Sun's are now selling for
$15,000. Sun Electronics should immediately
keep its accounts relevant by writing up the value of the stamping
machine to $15,000.
follow the historical cost concept and write up the stamping machine to
$15,000.
get a professional appraisal of its stamping machine, and then write up its
value, if justified by the appraisal.
follow the historical cost concept and leave the stamping machine at its
$10,000 cost on the books.
To users of an entity's financial statements, which of the following is
a potential limitation of the historical cost concept:
Recorded asset values may not be reliable in the accounting sense of the
word.
Recorded asset values may not be current, hence may not be relevant in
judging the entity's financial condition.
Always results in an over-optimistic view of the entity's financial condition.
Always results in an over-pessimistic view of the entity's financial
condition.
The Balance Sheet : Review
Choose the pair of words that best completes the fundamental accounting
equation: _________________ = Liabilities + ________________
Bank loan....Asset
Owners' equity....Assets
Cash....Owners' equity
Assets....Owners' Equity
Which one of the following is not a requirement for an item to be an asset:
The item must have been acquired at measurable cost
The item must be obtained or controlled by the entity

The item must be fully paid for by the entity
The item must be expected to produce future economic benefits
Global Grocer has purchased a warehouse building with an expected useful
life of 10 years for $40,000. Which of the following is the best
description of this new asset?
A current asset
A tangible asset
A non-current asset
A tangible, non-current asset
A liability on the balance sheet represents _________________ of the entity.
a tangible asset
an economic resource
an obligation
a claim by a shareholder
On January 1, 2014, Scott Manufacturing has assets of $1,600,000 and
liabilities of $900,000. Its owners' equity is
$700,000
$2,500,000
unknown
$1,600,000
The Balance Sheet : Let's Get Global Grocer Started
You have spent much of August raising financing and making the necessary
investments and pre-operating decisions to get Global Grocer ready to open
its doors on September 1. Although the transactions took place during
August, for simplicity, you will record them all together on August 31st before
the store opens. Of course, you start with an empty balance sheet.
Suppose Barnum and Sons obtains a 5-year, $100,000 bank loan, payable at
maturity. Which one of the following describes the effect of this transaction
on its balance sheet?
Cash increases by $100,000; common stock increases by $100,000
Cash increases by $100,000; current liabilities increase by $100,000
Accounts receivable increases by $100,000; long-term debt increases by
$100,000
Cash increases by $100,000; long-term debt increases by $100,000
The Balance Sheet : Let's Get Global Grocer Started : Transaction Exercises
On June 2, 2014, Mansfield purchases a computer system for $22,000 from

Infostore Systems. Mansfield pays $10,000 in cash and promises to pay
Infostore the rest in equal installments over the rest of the year. The
computer system is expected to last 4 years. Which of the following would

you do in this situation?
Record a new asset, Computer System, for $10,000
Do not record the asset until it is fully paid for in a year's time
The Balance Sheet : Ratios

Users of financial statements use a technique known as financial ratio
analysis to assess the financial position and performance of an entity.
Financial ratios are ratios based on the amounts in the financial statements.
Two simple balance-sheet-based ratios are introduced in this section. They are
the current ratio and the long-term-debt-to-equity ratio.
The Balance Sheet : Ratios : Current Ratio

An entity's ability to meet its current obligations - those due within the
coming year - is an important measure of its financial health. These shortterm obligations are usually repaid in the normal course of business, as the
entity's current assets are converted to cash. For example, cash is
generated when merchandise inventory is sold for cash, or when accounts
receivables are collected in cash from customers. This cash can then be
used to pay accounts payable.
The current ratio, or, ratio of current assets to current liabilities is a measure
of an entity's ability to meet its maturing short-term obligations.
In the current ratio, the numerator, current assets, represents the resources
of the entity that are either cash or expected to soon be converted into
cash. Cash and these asset conversions to cash can be used to satisfy the
immediate claims of short-term creditors. The denominator, current
liabilities, represents the current claims of creditors that must be
extinguished in the near-term.
The Balance Sheet : Ratios : Current Ratio : Interpretation
While there is no single ideal current ratio, financial statement users often
employ the rule-of-thumb that a healthy business will have a minimum
current ratio of 2. Because the appropriate current ratio varies by industries,
financial statement users tend to focus on an entity's current ratio relative
to those of other, similar businesses. In the U.S., the pharmaceutical
industry has had an average current ratio of 1.8 over the past decade; the
software industry, on the other hand, has had a 2.9 average current ratio
over the same time period. Software companies, with their limited need for
fixed assets, traditionally hold a much larger proportion of their assets in
cash and monetary current assets, and this is reflected in their significantly
higher current ratios.
If financial statement users notice that an entity has a current ratio that
significantly higher than that of its peers, they may be concerned that the
entity holds more cash or inventory than a business needs. This may signal
that it is locking up potentially productive capital. If, on the other hand, an
entity has current ratio that is significantly lower than that of its peers,
financial statement users may question its ability to satisfy its current
obligations in a timely manner.
Farrah Company's December 31, 2014 balance sheet shows current
assets of $250,000 and current liabilities of $100,000. Its current ratio is

250
2.5
0.4
none
The Balance Sheet : Ratios : Total Debt to Equity Ratio
The composition of a company's long-term capital structure - primarily its
total interest-bearing debt and owners' equity - is of interest to financial
statement users seeking to assess the long-term financial viability of an
entity. Of particular interest is the ratio of total debt (capital that accrues
interest and has to be repaid to lenders) to equity capital (capital that does
not demand interest and does not have to be repaid).
The total debt to equity ratio is useful for judging an entity's long-term
financial viability. As the name suggests, it is the ratio of all interest bearing
debt on the balance sheet, to total equity. This ratio measures financial
leverage or the degree of the entity's indebtedness relative to its equity
funding.
Debt and equity are very different kinds of capital. When an entity assumes
debt, i.e., accepts a loan, it has to pay interest and also repay the loan to
the debt holder over an agreed-upon period of time. If the entity runs into
hard times and fails to pay its maturing financial obligations to its debt
holders, they can force the entity into bankruptcy. Equity capital, on the
other hand, is a residual claim on the entity's assets. If a company becomes
insolvent, equity holders get what remains after debt-holders have been
satisfied.
So, the larger the size of an entity's debt obligations relative to equity, i.e.,
the larger its total debt to equity ratio, the greater is the implied strain on
the entity to make regular payments to debt holders, and the higher is the
risk of bankruptcy.
The Balance Sheet : Ratios : Total Debt to Equity Ratio : Interpretation

There is no single ideal total debt to equity ratio. Over the past couple of
decades, in the U.S., the average total debt to equity ratio for public
companies has ranged from 0.5 to 1.0. However, it can vary considerably
from one industry to another. Businesses in stable industries with tangible
assets that make good collateral tend to borrow heavily to finance those
investments, so they tend to have high total debt to equity ratios. In
contrast, volatile businesses with few tangible assets tend to have low total
debt to equity ratios. In the U.S., the software industry, which traditionally
holds very little debt, has had a 0.10 average total debt to equity ratio over
the past decade. On the other hand, financial firms, which traditionally are
very highly leveraged, have had a total debt to equity ratio of 3.3 over the
same time period.
If a company has a total debt to equity ratio that is significantly higher than
that of its peers, financial statement users may be concerned about its
ability to make the required payments to its debt holders and the company's
long-term solvency may be questioned.
If, on the other hand, a company has a total debt to equity ratio that is
significantly lower than that of its peers, financial statement users may
question whether the company is being aggressive enough in pursuing
profitable growth opportunities by raising debt when necessary to finance
those opportunities.
As with other financial ratios, there is no single perfect total debt to equity
ratio for any business. What is important is a company's total debt to equity
ratio relative to those of other, similar businesses, and also how the ratio
changes over time.
Which one of the following choices best completes this sentence: The total
debt to equity ratio is useful for judging ___________________.
the entity's ability to meet obligations that are due in the coming year
the entity's long-term financial viability
how efficiently the entity has used its bank loans
the market value of its equity
The Balance Sheet : Ratios : Ratio Exercises
The Balance Sheet : Recap

In this chapter you learned:
How a balance sheet is organized.

Assets, liabilities and owners' equity were defined.
The key relationship linking assets, liabilities and owners' equity - the
fundamental accounting equation - was explained.
The dual aspect and historical cost concepts were introduced and
used to record all of Global Grocer's business transactions in August.
How to compute and use two simple but important balance sheet
ratios - the current ratio and the total debt to equity ratio.
The Income Statement

In this chapter, you will learn more about the income statement and how it is
organized. You will also be introduced to three new accounting concepts--the
realization, matching and conservatism concepts--as well as how to apply
them to record the results of Global Grocer's business operations during the
month of September. Finally, you will learn about two ratios that are important
measures of operating performance: the gross margin and return on sales

percentages.
The Income Statement : Layout

In this section, you will learn how the income statement is organized. An
income statement is a financial description of an entity's operating
performance during an accounting period. It reports the entity's sales,
expenses and net income or loss for the period. The income statement's
basic equation is Sales minus Expenses equals Net Income.
Here is a sample income statement for Global Grocer for its first accounting
period, the month of September.
The Income Statement : Layout : Gross Margin

The first segment of the income statement shows the company's sales, the
cost of those sales and the difference, which is known as gross margin.
We calculated gross margin by subtracting from sales the cost of goods sold
("COGS"). Next we subtract the entity's other expenses of running the
business to determine net income.
The first segment of the income statement shows the company's sales, the
cost of those sales and the difference, which is known as gross margin.
We calculated gross margin by subtracting from sales the cost of goods sold
("COGS"). Next we subtract the entity's other expenses of running the
business to determine net income.
The Income Statement : Layout : Other Line Items
You will notice on Global Grocer's income statement that the expenses of
running the business listed below the gross margin are displayed in three
categories: operating expenses, interest expense and income tax expense.
The Income Statement : Link to Balance Sheet
The balance sheets at the beginning and end of an accounting period are
linked, by the income statement for the period, through the retained earnings
account in the owners' equity section of the balance sheets.
The Income Statement : Link to Balance Sheet : Retained Earnings

The retained earnings account is the sum of the company's net income to
date, less dividends, if any, paid to the owners. The net income for the period
is added to the retained earnings amount reported on the period's beginning
balance sheet to determine the period's ending retained earnings, before any
dividend payments.
The Income Statement : Link to Balance Sheet : Dividends

Dividends are distributions of earnings to owners, usually in the form of cash.
The payment of a dividend reduces the Retained Earnings account.
The Income Statement : Link to Balance Sheet : Summary
In summary, two events change the retained earnings account during an
accounting period. First, the Net Income (loss) earned by the entity during
the period increases (decreases) the retained earnings account. Second, any
dividends paid (distributions made to investors) during the period reduce
the retained earnings account.
The payment of dividends is not an expense; it is a distribution of equity
capital to investors. Hence, the payment of dividends is not recorded on the
income statement; instead, it directly reduces the retained earnings

account.
The Income Statement : Concepts

In this section, we will introduce three more accounting concepts: the
realization, matching and conservatism concepts. They are particularly
relevant to the income statement. These three concepts provide guidance as
to the timing of the recognition and amounts of sales and expenses to be
recorded by the entity. Like the other financial reporting concepts, when
properly applied, they reflect a balance between relevance and reliability in
the reported amounts.
The Income Statement : Concepts : Realization Concept

Realization is the process of converting assets, such as merchandise for
sale, into cash, cash equivalents, or good accounts receivable.
Realization plays an important role in determining when revenue is
recognized. Two conditions must be satisfied. First, the revenue must be
earned, which typically means that the customer has received the good or
service. Second, the revenue must have been realized or realizable,
implying that the customer has paid or is expected to pay for the
merchandise.
Realization is the process of converting assets, such as merchandise for

sale, into cash, cash equivalents, or good accounts receivable.
Realization plays an important role in determining when revenue is
recognized. Two conditions must be satisfied. First, the revenue must be
earned, which typically means that the customer has received the good or
service. Second, the revenue must have been realized or realizable,
implying that the customer has paid or is expected to pay for the
merchandise.
The Income Statement : Concepts : Realization Concept : IFRS
The IFRS and GAAP revenue recognition rules differ in their wording and
underlying theory. IFRS recognizes revenue when the "risks and rewards of
ownership are transferred." In contrast, GAAP, among other requirements,
recognizes revenue when it is "earned." Despite these differences, in most
cases the accounting for revenue transactions will be the same under either
concept.
IFRS recognizes revenue when all the following conditions have been
satisfied:
The seller has transferred to the buyer the significant risks and
rewards of ownership of the goods;
The seller retains neither continuing managerial involvement to the
degree usually associated with ownership nor effective control over
the good sold;
The amount of revenue can be measured reliably;
It is probable that the economic benefits associated with the
transaction will flow to the seller; and
The costs incurred or to be incurred in respect of the transaction can
be measured reliably.
The Income Statement : Concepts : Matching Concept

The GAAP and IFRS revenue recognition criteria tells us when to recognize
revenue. The Matching concept indicates what expenses should be
recognized when revenue is recorded.
The timing of expense recognition is important since revenue less expenses
equals net income. The Matching Concept stipulates that expenses should
be recognized in the same period as the relevant revenues are recognized.
Costs related to this period's activities but which are not directly related to
products and services sold, are expensed this period.
The Realization concept tells us when to recognize revenue. The Matching
concept indicates what expenses should be recognized when revenue is
recorded.
The Income Statement : Concepts : Conservatism Concept
The Realization Concept and its associated "earned" requirements provide
guidance as to when to recognize revenues and the Matching Concept
provides guidance as to when to recognize expenses. The Conservatism
Concept goes one step further byrecommending that prudence be exercised
in recording revenues and expenses. It says that revenues should be
recognized only when reasonably certain, but expenses should be
recognized as soon as reasonably possible.
Conservatism in financial accounting means that an entity should recognize
only those revenues for which there is a high degree of confidence that they
will be earned and realized.
Expenses, on the other hand, should be recorded as soon as they seem
likely to be incurred. If the entity is uncertain whether to recognize an
expense or about the amount of an expense, the conservatism concept
encourages it to pro-actively estimate the cost and record the expense.
The conservatism concept also applies to the balance sheet. It suggests

prudence in the recording of assets (record when reasonably certain) and in
the recording of liabilities (record as soon as reasonably possible). Further, if
two different estimates of a balance sheet amount were equally acceptable,
the conservatism concept would guide accountant to record the smaller
amount when measuring assets and the larger amount for liabilities.
Care must be taken when applying the conservatism concept. Otherwise, it
can lead to bias in financial statements by understating profits in one period
only to be followed by overstatement in a subsequent period.
The Income Statement : Let's Get Going
It is September 1 and this is Global Grocer's balance sheet. During August,
you raised capital for Global Grocer, paid a franchise fee, bought store
fixtures, purchased a warehouse property, rented a store and stocked up
merchandise inventory. You also hired two experienced employees who will
start work today.
The Income Statement : Let's Get Going : The First Few Sales
The store opens on Wednesday, September 1, and as expected, the first few
days of store operations are slow. Several people stop by to browse, pick up
brochures and taste the free samples. The store makes three sales by the
end of its first day of operations.
The dollar amount of each sale, the cash received, credit provided to
customers and recorded as accounts receivable and the cost to Global
Grocer of the goods sold (COGS) are shown in this table. In each of these
sales, goods have been delivered to the customer and cash has either been
collected or is expected be collected by Global Grocer. The revenues have
been earned and are realized or realizable. The revenue recognition concept
requires that you record the revenue from these first-day sales.
The Income Statement : Let's Get Going : Recording

Sales and expenses are income statement accounts. However, they also
affect the balance sheet, in particular, the retained earnings account. In order
to build on our understanding of the fundamental accounting equation (Assets
= Liabilities + Owners' Equity), we will illustrate the impact of these first-day
sales on Global Grocer's balance sheet, and also begin to construct its income
statement for September 2014. At the end of the accounting period, the
month of September, we will complete Global Grocer's income statement.
The Income Statement : Let's Get Going : Recording : Cash Sale

Let's record the sale of the gift basket, where the customer paid the entire
amount in cash.
The Income Statement : Let's Get Going : Recording : Credit Sale
The Income Statement : Let's Get Going : Recording : Balance Sheet Effect
The effect on the balance sheet of this profitable sale of 100 pounds of
Colombian coffee for cash and credit is shown here. The cash account
increased by $150, accounts receivable increased by $250, merchandise
inventory declined by $260 and retained earnings increased by $140. The
fundamental accounting equation remains in balance.
The Income Statement : Let's Get Going : Recording : Overall Effect

The three sales on the first day result in revenues of $1,000 (gift basket,
$100 + pesto, $500 + coffee, $400) and related cumulative COGS of $600
(gift basket, $40 + pesto, $300 + coffee, $260). $250 of the sales revenue
was collected in cash and $750 was recorded as a receivable. Inventory was
reduced by $600. These transactions resulted in a $400 increase in retained
earnings.
On the partial income statement we are constructing, we record the
cumulative sales so far of $1,000 and COGS of $600. The gross margin
earned so far is $400, exactly equal to the increase in retained earnings due
to these profitable sales.
The Income Statement : Let's Get Going : Let's Tally Sept. Operations
The Income Statement : Let's Get Going : Let's Tally Sept. Operations :Expenses
of the Period
The Income Statement : Let's Get Going : Let's Tally Sept. Operations : Salaries
The Income Statement : Let's Get Going : Let's Tally Sept. Operations : Utilities
The Income Statement : Let's Get Going : Let's Tally Sept. Operations : Rent
Expense
The Income Statement : Let's Get Going : Let's Tally Sept.

Operations : Depreciation

Operations : Depreciation :Warehouse

Operations : Depreciation :Store Fixtures

Operations : Depreciation : Land
The store fixtures were purchased for $5,000 at the end of August. At the
end of September, the related accumulated depreciation on that asset is
$100. What is the net book value of the store fixtures asset on the
September 30 balance sheet?
$5,000
$5,100
$100
$4,900

Operations : Amortization

Operations : Amortization :Franchise Fee

Operations :Operating Expenses
The Income Statement : Let's Get Going : Let's Tally Sept. Operations : Debt
Service
Let's now record Global Grocer's interest expense for September. The debt on
Global Grocer's balance sheet involves a contractual obligation to pay
interest. Global Grocer has two outstanding debt obligations.
Service :Short-Term Interest
Service :Mortgage Interest
Service :Mortgage Principal
Service :Interest Expense
Service :Tax Expense
To complete Global Grocer's September income statement, you must record
its income tax expense for the month. You estimate that this period, Global
Grocer will owe $950 (reflecting a tax rate of 38%) of its income before
income taxes to the tax authorities. Therefore, it records a tax expense of
$950 for the month of September.

Operations : Congratulations!
The Income Statement : Preparing for the future
On September 28, your parents, thrilled at Global Grocer's early success,

invest $30,000 in the business and in return receive common stock. How will
this transaction affect Global Grocer's financial condition?
Increase cash $30,000....increase liabilities $30,000
Increase cash $30,000....decrease liabilities $30,000
Increase cash $30,000....decrease common stock $30,000
Increase cash $30,000....increase common stock $30,000
Business is picking up at Global Grocer, and you need a van for the growing
volume of purchases and deliveries. On September 10, you purchase a
second-hand van. It is then repaired and painted with the Global Grocer
logo. It is delivered to you on September 30. The total cost is $10,000. You
pay in cash on delivery of the van.
How does the purchase of the van on September 30 affect Global Grocer's
September income statement?
Decreases sales by $10,000
Increases operating expenses by $10,000
No effect
Increases cost of goods sold by $10,000
Global Grocer's merchandise stock has been getting seriously depleted
during this successful first month. On September 20, you ordered $8,500 of
inventory. It arrives on September 30. You pay $2,500 cash and put the rest
on a credit account with Global Grocer International. The effect of this
transaction on September's income statement would be:
to increase COGS by $8,500.
none
to increase COGS by $2,500.
decrease COGS by $8,500
As agreed, starting in October Global Grocer will have to pay Global Grocer
International for inventory purchased in September on credit. Also, you will
need to stock up for the upcoming holiday season. All of this will use cash.
Accordingly, you present Global Grocer's accounts to Webster Bank and, on
September 30 obtain a $20,000 3-month short-term loan, interest and
principal to be paid at maturity.
Recall that Global Grocer has a monthly accounting period. Which one of the
following will be the most appropriateaccounting treatment of the interest
expense on this new loan?
Record an interest expense only when the loan is fully repaid on
September 30, 2014.
Record interest expense only when interest is paid in cash to the bank.
Accrue interest expenses in an interest payable liability account during the
periods between interest payments; reduce the interest payable liability when
a payment is made to the bank.
Estimate the full interest owed on the loan for the coming year and record
it as an interest payable liability on the September 30, 2004 balance sheet.
The Income Statement : Ratios
The Income Statement : Ratios : Gross Margin Percentage
The Income Statement : Ratios : Gross Margin Percentage : Comparison
The Income Statement : Ratios : Gross Margin Percentage : Interpretation
The Income Statement : Ratios : Return on Sales Percentage
The Income Statement : Ratios : Return on Sales Percentage : Comparison
The Income Statement : Ratios : Return on Sales Percentage : Interpretation
The Income Statement : Recap
Accounting Records
Accounting Records : Overview
Accounting Records : Double-Entry Accounting
Accounting Records : Journal Entries
Accounting Records : Journal Entries : Debits and Credits
Accounting Records : Ledger
Accounting Records : Ledger : T-Accounts
Accounting Records : Ledger : Putting it Together
Combining the journal-related use of debit and credit with their ledgerrelated meanings, immediately tells us how to post journal entries to the
ledger. For asset accounts, increases are recorded on the debit side or the
left side of the T-account. Decreases in asset accounts are recorded on the
credit or the right side of the T-account.
For liability and owners' equity accounts, decreases are recorded on the
debit or the left side of each T-account. Increases in liability and owners'
equity accounts are recorded on the credit or right side of the T-account.
Increases in sales are recorded as credits and increases in expenses are

recorded as debits.
Accounting Records : Ledger : Putting it Together : Post to Ledger
Accounting Records : Ledger : August 31 Balance Sheet
Accounting Records : September accounts
Accounting Records : September accounts : First Sale
Accounting Records : September accounts : COGS Entry
Accounting Records : September accounts : Post 1st Sale to the Ledger
Accounting Records : September accounts : Posting Sales to Ledger
Accounting Records : September accounts : Third Party Transactions
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Accounting Records : Adjusting Entries
Recall that in accrual accounting, at the end of each accounting period, a
number of adjusting entries have to be made. These transactions, which do
not involve any external parties, represent expenses that are not associated
with either the goods or services sold during the period or with future
revenues. They must therefore be recorded in the current period.
At the end of September, the first month of operations, there are several
adjusting entries to be made. We can identify the accounts that need to be
adjusted. They are: prepaid expenses, warehouse building, store fixtures,
franchise fee and taxes payable. Take note that adjusting entries do not
involve any economic exchange with a third party.
Accounting Records : Closing Entries

Now it is time to close out each temporary or income statement account and
reset it to a zero balance, in preparation for the next accounting period.
Notice that the sales account has a credit balance, and all the expense
accounts have debit balances.
Accounting Records : Prepare the Balance Sheet
After closing out the income statement (temporary) accounts, the balances in
the ledger's balance sheet (permanent) accounts are transferred to the
balance sheet at the end of the period.
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Accounting Records : Prepare the Income Statement
The closing entry shows the balances in all the income statement accounts
just before they were closed, and hence provides the information needed to
prepare the income statement of the period.
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Accounting Records : Recap
In this chapter, you were introduced to a simple form of the formal bookkeeping performed by any accounting system. You learned that:
In double-entry book-keeping, both sides of each transaction are

recorded, and at least two accounts are affected.
After analyzing a transaction, a journal entry is prepared using the rule
that debits indicate increases in assets and in expenses and credits
indicate increases in liabilities, owners' equity and sales.
Journal entries are posted into a ledger of T-accounts where 'debit'
means left side of the T-account and 'credit' means right side of the Taccount.
Once all transactions with outside entities are recorded for the period,
adjusting entries are made to particular accounts.
A closing entry is made to close or reset all sales and expense

accounts to zero
Finally, the balance sheet and income statement are prepared.
We applied these steps to Global Grocer's August and September

transactions, and, by following the process, generated its balance sheets
and income statement for two accounting periods.
The Statement of Cash Flows
The Statement of Cash Flows : Direct Method
The Statement of Cash Flows : Direct Method : Preparation

The direct method statement of cash flows is constructed at the end of an
accounting period using the cash account in the ledger. Cash is an asset
account. Each debit to cash during the period is an increase in the entity's
cash balance (a source of cash) and each credit is a decrease (a use of cash).
We simply classify each debit and credit in the cash account as either an
operating, investing or financing item and re-arrange them into these three
categories to obtain the direct method statement of cash flows.
The Statement of Cash Flows : Indirect Method
The Statement of Cash Flows : Indirect Method : Differences

The two statements differ in only one area: the format and information
included in the cash flows from operating activities section. The investing and
financing cash flows sections are exactly the same in both types of
statements of cash flows.
The Statement of Cash Flows : Indirect Method : Accruals and De-Accruals

Recall that accrual accounting records the economic effects of transactions in
the period in which those transactions occur, rather than in the periods in
which cash is received or paid by the entity. Under accrual accounting, we
record some accruals that have related cash flows in the future, and the
resultant balance sheets and income statements reflect the effects of those
accruals rather than use future cash flows.
The Statement of Cash Flows : Indirect Method : An Example
The Statement of Cash Flows : Indirect Method : Why the indirect method?
The Statement of Cash Flows : Net Income & Op. Cash Flows
Accrual accounting focuses on capturing the economic meaning of a

transaction, rather than its cash effects. This usually results in a difference
between a period's net income and the operating cash flow to the entity,
although both are the result of operations during the period. For example, in
August, Global Grocer had a zero net income, but it had a negative
operating cash flow of $11,000.
This picture shows how the indirect method statement of cash flows
reconciles the difference between a period's accrual accounting based net
income and its cash flow from operations.
VIDEo
The Statement of Cash Flows : Recap the Indirect Method
The Statement of Cash Flows : Relation to Balance Sheet
The Statement of Cash Flows : Sept. Indirect Statement
The Statement of Cash Flows : Interpretation

Net cash flow is a very important financial metric in any business. Users of
financial statements want to know how much cash was generated or used
by a business during an accounting period and how it was generated or

used. The inferences made by a reader from a statement of cash flows
depend on the type of company the statement represents - what industry it
is in and the life-stage it is in. A start-up software company is expected to
have a significantly different pattern of cash flows from those of a mature
chemicals manufacturer.
For a new business like Global Grocer, users of the entity's financial
statements look for evidence that the business is raising sufficient cash to
support the necessary investments and ramp up of operations through the
early periods of slow sales and collections from customers. The statement of
cash flows can aid in this type of analysis. For example, Global Grocer's
August statement of cash flows shows that its August operations did not
generate any cash (in fact, they consumed cash). All of its cash was
generated from financing activities, and about two-thirds of the cash raised
was used up to set up the business. As Global Grocer starts up operations,
improvements in its ability to satisfy its cash needs from operations will be
evaluated.
In the case of a more mature business, users of an entity's financial
statements look for evidence that its operations are generating enough
cash, and that it is using financing prudently enough to support its growth,
pay dividends, and invest in long-term, productive assets. The statement of
cash flows can also aid in this type of analysis.
The Statement of Cash Flows : Analysis of Indirect Statement

By organizing the information in a particular way, the indirect method
statement of cash flows provides important information to users of an
entity's financial statements that is not available from a direct method
statement of cash flows.
The operating section of the indirect method statement of cash flows
explicitly provides the depreciation and amortization expenses for the
period, information that would otherwise be scattered in the balance sheet
and embedded in various expense accounts on the income statement. It is
expected that a mature company's capital expenditures - its cash payments
for non-current assets -- meet or exceed the depreciation expense of the
period. This would indicate that the company is replacing long-lived assets
at about the same or greater rate than their economic benefits are being
consumed.
Suppose a company has a significantly higher net income than net cash flow
from operations in successive periods. This may be explained by the fact
that the company is growing rapidly, making sales on credit, and raising the
necessary cash from financing activities. But, it could also indicate that the
company, despite a healthy net income, is failing to collect cash from its
customers in a timely manner. These sorts of effects would be easily seen
from the change in receivables in the operating section of the indirect
method statement of cash flow.
There are many different types of analyses that may be conducted with the
information available in an indirect method statement of cash flow to assess
the health of - or trends in the health of - an entity. They are beyond the
scope of this introductory tutorial.
The Statement of Cash Flows : Recap

In this chapter, you learned about the statement of cash flows, an important
financial statement prepared by entities. You learned that:
The statement of cash flows classifies and organizes information

about the cash flows during an accounting period as operating,
investing or financing.
There are two formats for the statement of cash flows: the direct
method and the indirect method. They differ in their presentation of
operating cash flows.
Under the direct method, in the operating section, are included a
number of line items, each of which is a cash inflow to the reporting
entity or a cash outflow to an external entity.
The operating section in the indirect method starts with the net
income and make a series of de-accrual adjustments to it in order to
derive the net cash from operations.
The direct method statement of operating cash flows can be prepared
directly from the entries in the cash T-account during the accounting
period.
The indirect method statement of operating cash flows is prepared
from the period's income statement accounts and the period's
beginning and ending balance sheets.
Kinh nghim phng vn xin visa du hc m P1

sng nay mnh pv v pass CO da en :)ch yu hi mnh l ba m
lm ngh g? thu nhp? c ng thn khng?? hc trg no u? cc
bn phi bit cng rn v bn lnh nh,cu tr li ko c lng tng v
phi nhn CO,khoe ht ci tt ra mnh hi vng ko ai chn nn vs c

m i du hc ca bn thn
Ngy ng: 29-09-2015
7,759 lt xem
BF xin tng hp nhng Chia s kinh nghim phng vn xin visa i du hc m,
t nhng cuc phng vn thc t ca cc bn hc sinh vi hy vng s gip
cc bn hc hi thm c nhiu kinh nghim t nhng bn i trc, v
sau mi ln mi cuc phng vn chng ta s cng bnh lun c thm nhiu
k nng. cc bn c th chun b h s k cng v t c Visa du hc m
ht nh
Du hc m: thin ng m c
Chia s kinh nghim phng vn xin visa i du hc m 1
Cho cc bn mnh mi pv xong v mnh chia s cho cc bn v bui pv ca
mnh, nhn chung mnh ngh t tin khi ni chuyn l quan trng nht v h s
ca mnh kh b o:)) minh tr li vi CO m nh ci ln ngoi ch y v
mnh ngh rt chc ri, mnh s gii thch c th hn di :))) mnh gp CO
n da trng nh
Co:cho em
-good morning madam ,how are you?
Co: ti kho cn em ?
-I'm fine, today i come to apply F1 visa to study in us
Co: what your name?...
Co: how old are you??? ...
+what do you study in us???
-business administration, madam
Co: where ?....
+do you have any brother or sister??? -yes i have one brother
How old is he???
-27 ,madam
27??? What his name??? Why he study so long???
- Yes, his name is ..., he study 2 year first in nursing and then he feel don't
suitable, so he decide to change to accounting and this is his last semester
Co: hi v anh mnh lin tc, y l lc mnh ci ln vi madam v khi hi n
anh l mnh ngh cht chc ri v kh b o:7 nm bn vn hc cao
ng, cha v Vit Nam bao gi v hn ht ng hc khng tt, vi s tch ca
ng anh th mnh ch bit gii thch nh th v m hi nh nhi :))
CO hi bng im ca ng, hi bay nm no, tn g , sao lu ri ko v cu ny
hi mnh hn 5 ln v cha tho ng .... Ci vi b xong ri th
CO: put four fingers in ur right hand -please belive me ,what i said totally true
(3 ngi trc mnh tay phi rt) cha ni ht cu CO ht ln mt cng thng
(chc do mnh ci vi b cng chn hng CO hoi)
- put ur right fingers please
Ri xong i tn tnh tan bi b thm cu, i hate you:)))
B bm ci t hng ri a giy xanh ri hi excuse me???
Mnh ti li mnh ni: you so very beautiful , you make my day:))) co ci ri

ni: i hope you will finish ur study quickly than ur bro xong !!!
Chc my bn may mn:) nhn chung t tin l thnh cng , mnh nc v anh
minh cungz gn 10 pht v cuc pv hn 15p
Mnh mi pv lc 13g40 hom nay v fail.. Mnh ln 2 ri... Mnh xin chia s
ah.. Trc mnh c b pv anh Co M trng p trai... Mnh nghe em y ni
tieng anh rt tt v rt ok... Nhng e y vn fail.. Sau n mnh.... Cuc pv
ca minh nh sau
Co: how are you?
Me: im fine tks, and you
Co: ci
Me: a h chiu v i20
Co: why do you choose to study the US
Me: bla bla
Co: cho anh xem hc b v bng im dc k( ni tviet)
Me: yes sir..
Co: coi rt ki...
Co: hi ng thn ( tieng anh)
Me: no, i dont have
Co: ba me lm g ( tieng anh)
Me: bla bla
Me: roi minh dua giay t lin quan vo CO u coi ht... Giy php kinh doanh
v coi rt ki,, nh my na, ri mnh cn show them stk na ca mnh l 4 s
CO coi rat ki stk cua minh roi quay sang danh may tip... Trong khi CO danh
my th mnh c ni vi cu... Ri anh ay quay sang ni sr e k iu kin
dc cp visa..Ri xong
K nng phng vn xin visa du hc m
sng nay mnh pv v pass CO da en :)ch yu hi mnh l ba m lm
ngh g? thu nhp? c ng thn khng?? hc trg no u?
Cc bn phi bit cng rn v bn lnh nh,cu tr li ko c lng tng v phi
nhn CO,khoe ht ci tt ra
Mnh hi vng ko ai chn nn vs c m i du hc ca bn thn:) vo trg SQ
l ba m b bit bao cng sc ri nnn hy t tin ln! sng c 8 tt c:)
xp hng kh ng na:)
Hm nay mnh Fail phng vn nhng rt c ch. Mnh vo phng vn y l
ln th 2. Ln u l CO Hn, ln 2 ny li dnh ngay M p trai, khng bit
phi ni th no. Do s mnh xui hay l gp my b tip vin ng ngoi
hng dn ch phng vn na.
Ln u mnh qun a y ti chnh th mnh khng ni g, l li ca
mnh. Nhng ln 2 lc CO hi ti chnh mnh a y , + thm stk ca m

mnh l 1 t lm t 14/8 cch y cng gn 1 thng.
Phng vn ca mnh vi CO "M p trai"
Me: Good afternoon sir. How are you, today?
CO: .... khng ni g
CO: Which schools in the US you will study at ?
Me: i will study at Ohlane College Sir. It's Located in (a ch)
CO: Do you have any relatives in the US?
Me: Yes, i have my sister sir. She is accounting in the company, she living in
blah blah. I will live during my study time in the US with my sister
CO: Give me your finance?
Me: here sir. I hope with this pictures can help you to understand about my
parents job.
CO: Nhn xong ri nh my mt hi c 30s th ku sr ti khng th cp Visa
cho bn .
Mnh ku why? th ci mt ng ci u thy bc nh qu. Mnh lc mun
chi th lm m phi kim li. Mnh th trc mnh c 4 ngi phng vn
trc khi mnh vo. Th mt ngi ch ln tui c 60 th ni c cht xu ri
cm giy xanh ra ngoi (Chc ch ny i du lch) cn sau 3 ngi kia th
khng ngi no u. Bn trai kia ni ting anh rt tt m cha c 30s th
mnh thy bn cm t giy trng. Trc mnh c 1 em thy eo khn
qung chc hc cp 2 i chung vi m. Th nghe e ni ting anh cng rt
tri chy . M mnh ng sau e cha c 1p th e cng nhn t giy
trng. n lt mnh lc phng vn mnh t giy xanh th thy ch cn 3
t ?????
Ni chung l Chc cc bn may mn thng ny CO rt kh i vi du hc sinh
v mnh ngh cc bn b fail nhiu l do du hc sinh vit nam qua 10% v
nc nn n mi vy. Nhng s mnh n vy ri bit sao c. Mnh drop
dream Mo y. Chc cc bn may mn. Hm nay mnh khng th tin c l li
vo s 3. 1 ngh lm. 1 2 4 5 mnh ngh l vy ton l ngi mi khng. C
ci b ngi n s 2, mnh ngh b nu gii thch cho b hiu th
chc d hn. Nhng i vi ng ny th mnh khng c n 1 c hi gii
thch hoc hiu r hn v vn ti sao li rt.
Khj vo trong ch cc hng dn.. tuyt i lic ngang lic dc Tr
li 1 cch T tin. Dt khot. ng run do ngta rt t to p lc cho
cc bn Khj tr li pv xong tip tc ng ci (hi pnh xu nhng n
gip pn to thin cm vs ngta rt nhu) lun lun cht li 1
cu..Sir/mam I hope u trust me and grant me the visa. Li ci
Ngy ng: 30-09-2015
1,546 lt xem

ht nh
Chc bn phng vn visa du hc m thnh cng
Hm mnh pv l ngy 4/9 v va fail v pass cng lc. Mnh phng vn gate 5
CO n da en tc bi cao. Nghe n c ny kh lm nn mnh cng cng
thng. Nn mnh ch ng hi thm trc. Cm thy mi th thoi mi hn.
Me: Good morning ma'am. How are you today?
CO: Oh Im great. Thank you. Why you choose Michigan?
Me: I did a research and I met a friend in oversea student's forum and he
introduced me about the knowlegde, environment and school in this place.
And then I think the tuition and living cost are affordable to my parent.
CO: Whats your parent job?
Me: My dad is a excutive assistant in global insurance company and my mom
retired since 2010. And my parent have a resort in Dalat for rent.
CO: What is your major? and what do you want to do after you graduated?
Me: My major is Marketing and I want to become an account manager in
global agency or work in famous cosmetic brands as a sale manager
CO: Cu hi cui cng l c phi mnh l con mt ko? Ri i bng im i
hc ca mnh. Xem xong th gt g ri ni l ko th cp VISA cho mnh by gi
c. V ngy nhp hc ca mnh l 5/1/2016 nn by gi l qu sm.
Me: Mnh rt hong v ngh l fail ri nn c ni thm nh nn n kho vy
:)). Because im a detail person so i want to make sure if I have a VISA or
not to book a place. And i dont want to miss my orientation day in december.
CO: Th c ny quay li hi ng trong vn phng ri ni vi mnh l. Tui s a
cho bn t giy th10 bn quay li y s cp VISA cho bn. Ch by gi l
qu sm.
Me: mnh c hi li cho chc l nu cm t giy ny quay li vo thng 10 th
s ko cn phi ng tin t lch v phng vn li ng ko.
CO: C ny ni ng ri. Ch cn a passport v t giy ny th h s cp
VISA cho mnh.
Chc cc bn mau chng c VISA. Gi mnh ngi ch 1 thng na mi c.
Cng nn nng nhng t ra nh nhm l mnh cng qua ri.
Hm nay mnh b di lch hn pv ti 3h chiu.mnh ov CO p trai s 7..

Me: *d tay s 2* * lc lc * hll sir
CO: *ci rm* ok..*k thm ng ti i20 ,h chiu..nhn thng mt mnh ci
hi* ba bn lm ngh g?
Me: My father is....* d giy php kinh doanh km hnh nh *
CO: * nhn ci hnh -nhn mnh *. Hi cty u
Me: Th c distric
CO: Where?
Me: * tng do mnh ni nh nn nh k nghe nn ht to* TH C
CO: Chc mng......(on ny mnh k nghe do ly. c visa)
Kinh nghim ca mnh l ni ln,t tin ln,i cht run mk lm liu ( v d d
tay nh mnh),make up ti tn,o trng qun en /xanh...i t tin,k m h
s v ngi
Kinh nghim phng vn xin visa du hc m thnh cng

Hm nay mnh phng vn lc 8h v fail :((( mnh phng vn gate 5 CO n
da en tc bi cao. Phng vn ting anh nhng mnh s ni li bng ting vit
cho nhanh.
CO : Good morning !
Me : good morning madam. How are u today ?
CO : I'm good thanks u
C0 : a cho ti hc b ca bn *ting vit *
CO : bn hc trng g khi qua bn
Me : ti hc trng ... in Florida
CO : " ch vo hc b " bn ang hc lp my ?
Me. : Ti ang hc lp 10 ti trng THPT ...
CO : ok. Ba m bn lm ngh g ?
Me : m ti qun l 1 nh hng n ung, b ti c 1 xng sa cha c kh
my mc vi quy m nh
CO : ai l ngi tr hc ph cho bn ?
Me : ba m ti
CO : bn s sng vi ai khi M v u ?
Me : ti s sng cng vi gia nh ca c Mai bn ca m ti.
CO *CH TAY VO HC B " Ni l " PHOTO " 2 ln rt b. Ti ni li l bn c
th ni to hn k CO ny vn ni nh vy v bo l c c th ni ting vit c
k v CO bo l k c, em l hc sinh i du hc nn phi ni ton b bng
ting anh. Hm nay rt c ch v CO ny, ni nh v ci mic ca CO ny b c
vn c ni l b ngt qung. Ri y h s ra lun :((( chc cc bn may
mn h mnh.mnh ngh hc b ca mnh c vn nn b nh vy. Hc b

im u u cc nm cp 2 l 8.0
y l kinh nghim pv of mnh sng nay.. pass
-i vs hc sinh: qun ty o trng( pn n t trang im).. lun lun ti ci
v cm n cc nhn vin Lnh s t khi xp hng n vo trong
-Khj vo trong ch cc hng dn.. tuyt i lic ngang lic dc
-Tr li 1 cch T tin. Dt khot. ng run do ngta rt t to p lc cko cc pn
-Khj tr li pv xong tip tc ng ci( hi pnh xu nhng n gip pn to
thin cm vs ngta rt nhu)
-lun lun cht li 1 cu..Sir/mam I hope u trust me and grant me the visa. Li
ci
Hm nay minh mi va phng vn v pass,"gp CO s 4 mt knh p

trai"
Ni dung bui phng vn ca mnh nh sau:
Me: Hello sir,how are you today?
CO: I good, how about you ?
Me: today I'm sick, but I will try my best ( ci tht ti my bn nh )
CO: oh, so which school will you study in the
U.S. ?
Me: I will study at North Seattle college in WA state
CO: why do you choose this school?
Me: because I went to the seminar and the advisor introduce me about North
Seattle so convince, (ngt) hi tip
CO: do you have any relative in the U.S.?
Me: yes I have, my aunt live and work for a beautiful salon in George state
(nh l ni cho tht r, t tin, ko c g phi giu ht)
CO: why don't you study at George state ?
Me: because my school is located in WA state and dual program is very
popular in WA
CO: oh, what are your parents job ?
Me: my dad and mom is...
CO: smile, what will you do after you finish study in the U.S ?
Me: I will come back to VN and support for my father business...
CO: quay ra nh my (nhn mt)
Me: (hi lo) I hope I can get a scholarship in college or university to be a good
student in there...
CO: ( nh my tip) quay ra congratulations, and make sure that you will
study good in there...

Kinh nghim cho thy l cuc phng vn khng qu phc tp v ni
dung rt ngn gn . T tin v kh ting anh 1 cht l bn hon ton
lm ch c cuc phng vn. Quan trng hn ht l thnh tht, mi
cu ni ca mnh u rt quyt tm v th hin s thnh tht chc
chn nn CO ko xem bt c giy t g ca mnh c.
Ngy ng: 30-09-2015
957 lt xem
ht nh
Chc cc bn phng vn visa du hc m thnh cng
Hm nay mnh pv lc 10g20 v rt Biu tng cm xc smile hm nay
mnh ni to r v rt r rng v vo s 6, gp CO n da en tc xon, tht
s hi rt t v mnh u nghe v tr li c ht, hu nh ai vo ny u
rt, c anh i du lch cng khng cho i
Me: Good morning, my name is ..., I'm 18 years old, nice to meet you
CO: nice to meet you, which school will you study in USA?
Me: I will study in California State University, Northridge.
CO: Why do you choose this university?
Me: My father has friend near there,they recommend about this university is
good for my choice and he feels comfortable to let me study near them.
CO: Bn s vi bn ca ba bn?
Me: No. I will stay in dormitory.
CO: Which major will you study?
Me: I will study about major Computer Sience.
CO: What your parent do?
Me: my father has 2 jobs, he is... and..., beside that he do real estate business
so his total incomes is over 65000$ a year, he can keep enough money to pay
the all course for me already.
CO: and how about your mother?
Me: She just stay at home and take care of us
CO: a hc b
CO: bn s lm g sau khi hon tt chng trnh hc? (Ni ting anh nhng
y mnh ghi ting vit cho nhanh)
Me: I want to be a programmer and my father will refer me to support the

company that he is working.
Sau khi mnh tr li th CO c hi li l mnh nh lm g ri mnh tr li li th
l khng bit sao a t giy trng cho mnh, cm thy bun v chun b
mi th, ni to, r v rt bnh tnh, vy m li khng u Biu tng cm xc
smile. Mnh ang khng bit c nn pv li ln 3 khng v cm thy rt nn v
mt mi Biu tng cm xc smile.

Hm nay mnh pv lc 10:20 v pass t n cha em li may mn
cho con. Cuc pv din ra kh sun s vi anh m da nu room s 5. trc
mnh c 1 c pv du lch nhng v c ko hu Anh y ni nn fail
Me: hello sir
Co: which school will you study in USA?
Me: I'll study accounting in the Indiana state for 4 years but first time i'll study
english in 6months, this is my transcript high school and university ( a hc
b km bng im bng tt nghip vo ht lun)
Co: What your parent do?
Me: my father is a manager of... company and my mom is an accounting of...
company, my dad have a saving book with 700 mil in sacombank
Co: what your mother job? ( anh ko nghe minh tl nen hoi lai )
Me: lp li nh trn v ni thm ba m thu nhp khong 40 triu/1 month
Co: do you have relative?
Me: yes, my sister live that state but i don't want to stay with her because she
have two baby and my school so far with her house
Co: what her job?
Me: she's waiter in the restaurant in that
Co: what's your study plan?
Me: the firstly i 'll study english in 6months and then i'll apply the university of
Evansville to study the major is accounting in 4 years
Co: v mnh pv ln u rt nn thng tin c sn nn ko thy anh nh
my ch thy nhn vo ri d tm ci g , lc mnh nhanh ming ni after i
finish my studying i'll come back Vietnam and work at company of my cousin,
she waiting me
Co: a giy xanh bo cm v nh i 4 ngy na ly visa, ri ly h chiu
ct ln k
mnh vui mng q say thank you very much, bc chn ra cng m nc mt
rng rng, ko hu v sao na, tht s mnh thy may mn v anh y rt d
chu, sometimes mnh ko nghe r ch cn ni pardon me! l nh lp li ting
vit cho mnh
Cc vin chc lnh s qun m

Hm nay tch lc 10h20 (ln 2), em xin trnh by li cuc phng vn hm nay.
Em i vi m ng xp hng v em hi lo lng nn ch bo v ni: "ng lo
lng qu nhc, c ln!!!" th l em i vo trong lm th tc v phng vn CO
n da trng tc vng quy 4
CO: You're worrying on today, boy!
Me: Yes, I'm tired but everything is okay.
CO: Introduce yourself quickly, please!
Me: Ya, My name is Vu Tan Hung, I'm 15 years old, I come here today for an
interview to get a visa to study HIGH SCHOOL COMLETION PROGRAM at SCC.
And this's my mom! (y I-20, h chiu, th mi nhp hc,...)
CO: Sure, why do you choose study in this school?
Me: I choose to study in this school. Because, SCC offers "high school
completion program" is very suitable for me to study in the US, my parents
has financial capacity and I've my friends study there (y vo cho b s tit
kim v giy t chng minh ti chnh... b va coi va nhn my tnh v im
lng).
Me:... Study in this school I've a scholarship axproximately up to $3000 in this
school year (y th hc bng vo). After then I will transfer to UNLV (y l
th m bo chuyn tip vo).
CO: Good, Show me your "hc b" and TOEFL or IELTS test score!
Me: Here you are (y vo cho CO, xem qua v thy ok)
CO: Do you have immigrant petition files, Hung?
Me: Yes, I have. But, I wanna concentrate on my studying in the US and I hope
you trust me and grant me a US visa to study (B ci v nh my nh chi
Audition).
CO: Do you have any relatives in the US and stay with them?
Me: Yes, I have my uncle's family live in Springfield, MO. And other ones live in
Seattle, WA. I will stay with them to adapt learning environment in the first
time (CO ci nh).
CO. I think that your documents well, Why don't you study in Sing, Canada,
Australia or UK, Hung?
Me: I always choose the US to study because I've my friends and relatives live
there. Most of all, I have a scholarship to study in this country.
CO: (wnh my tnh mt hi)
Me: (S qu nn hi b cn cu no hi khng sau b hi cu na)
CO: what do your parents do?
Me: Yup, My father is the owner of a big farm (raising ducks, chickens and
pigs) and my mother is the Fashion deginer (designed the aodai, vestons and
uniforms).
CO:... (wnh my tnh lin la, y h s ra v kp giy trng vo)
CO: Sorry, You're not qualified for the US visa. You should apply for the US visa
next time.
Me:.. (s n ni khc lun) Why I was failed, ma'am?
CO: This page will explane to you any other questions, Hung!
Me: But, I cannot understand when I read this page, ma'am :"( Give me a
chance to study, I will study harder to be a good student in the future, please!
CO: Sorry!!!
Me: Thank you for your interview!
CO: Ok, you're welcome!

Mnh va phng vn sng nay 8 gi v mnh pass Sau y mnh xin chia s
ni dung cuc phng vn ca mnh v cht kinh nghim bn thn. Mnh vo
4 ( khng nh r) CO n, da trng , hi lnh lng
Me: Good morning, It must be a tired day for you (v trc ai ny cng
fail v nhiu ngi nn n v.v.v nn mt CO kh mt mi)
CO: Give me your passport and I-20. Where will you study in US?
Me: I will study at Cal State Long Beach to pursue MBA degree, madam.
(nh my)
CO: Do you have any relatives in US?
Me: yah, my uncle.
CO: Will you live with him?
Me: yah, of course Madam
(nh my)
CO: What's your parents do? Who is sponsor for your study?
Me: My parents, Madam. My father is ....
(nh my)
CO: Give me your transcript and degree.
( xem k ). Mnh nhanh nhy ni my main major is in the next page , you can
see that i studied very well and just got 3 C score in university studying
process.
CO: OK. When will your school start? And when will you plan to go to US?
Me: in 12 January madam. And I plan to go to US in the first day of January.
(nh my v va m ngy trn tay xem mnh c phm lut v pv sm qu
khng, nhng mnh vn t tin v pv ng lut sm trc 120 ngy). Sau CO
ct passport mnh ln k v bm giy hng vo i-20 l mnh bit mnh u ri.
CO: ....( vui qu ko nghe c g lun)
Me: Do you mean that my visa is issued Madam?
CO: yes, congratulations
Me: Thank you very much Madam. Have a nice day ( chy nh bay)
Kinh nghim cho thy l cuc phng vn khng qu phc tp v ni dung rt
ngn gn . T tin v kh ting anh 1 cht l bn hon ton lm ch c cuc
phng vn. Quan trng hn ht l thnh tht, mi cu ni ca mnh u rt
quyt tm v th hin s thnh tht chc chn nn CO ko xem bt c giy t
g ca mnh c. Mnh l nam nn mc s mi trng , qun ty giy ty th
thi:)
Cuc sng ca du hc sinh ti m
E b rt mt ln vo hm 9/9,nguyn nhn th e ngh l do e tr li kh r v
mc ich hc,y l cuc pv ca e vs lsq:
e:good morning,sir
lsq:good morning,cho coi visa vs i-20,which major will u study in us?
e:i will study linguistic
lsq:why?
e:firstly,i'm interested in linguistic and i have basic in english so i want to
develope more. secondly,nowadays in my country,there are many foreign
language lectuers but being good at specialization is not a lot of,so i want to
be a really good lectuers to teach and share with others what i have learned
and finally,
lsq:cho coi hc b (e hc trng chuyn q6,hc b im tt ba nm ,kh ph

xu ,nhng lsq coi trang lp 10 thoi,e kh hiu v sao na), r lsq hi ba m lm
ngh g
e:business :exporting the wood and houses for rent
lsq:do u have any relatives in us?
e:i do not have(ci ny l tht nn a ni nv ch kh xo)
ri g my mt xu r hnh nh ngh gfi r ni sorry.e hi l do th a e t giy
trng ch kh noi h s g ht.ti chnh gia nh e th e kh lo.e v coi li ds-160
th cng kh thy sai g,c i-20 cng nv, e ngh l cu tl ca e lm ng kh tin
rng e v vit nam .14/10 e pv li
Mnh phng vn ln 2 vo ngy 3/9 ti H Ni, pass v ngy 9/9
mnh ln ng sang USA. V thi gian chun b ch c 4 ngy nn
hm nay mi th bn ny n ri nn mnh mun chia s li cuc
phng vn cho cc bn c thm cht kinh nghim
Ngy ng: 30-09-2015
2,067 lt xem
ht nh
Chc bn phng vn xin visa du hc m thnh cng
Mnh va phng vn xong lc 3h chiu nay, gi phng vn ca mnh l 14:00
m mnh ch xp hng n 15:00 hn mi phng vn mnh phng vn lnh s
nam tc nu c phin dch
Me : Good afternoon sir How are you today?
CO : a hc b transcipt bank statement
CO : What do you want to study in the US?
Me : I want to study business administration at HCC then I will transfer to UH
to get bachelor degree in Business management
CO : What do you study in your second semester?
Me: I do project 2
CO li hi tp l project 2 th mnh gii thch l mnh lm cuc thi v nu n v
hoa v l
CO hi sao ch hc c 1 mn th mnh ni l ti mnh t chc cuc thi ko di
ti 4 thng ln nn mnh ch hc mi 1 mn thi

CO : what your parent do?
My dad is .... manager my mom is ..... and my parent have house for rent
CO: What your dad manage?
Me:......
CO : Do you have relatives in US?
Me : Yes, My aunt live in Dallas but I will live in Houston when I study in this
school
CO : why dont you live with your aunt and save more money?
Me : My parent have enough money for me to study in the US and I dont want
to bother her.
Me : More question sir??
CO : wait a minute
Xong CO nhn my tnh chau my ri qung passport v trong.
Ba nay mnh i rt lu vi rt ng ngi i phng vn. Mnh phng vn
gn cui v CO ny va mi m ca phng vn 1 anh trc v sau ti
mnh.
Mnh thy ch cn my bn phn ng ting anh l v ni tt t tin th s thnh
cng.

y l cuc pv ca em sng nay
CO: Where will you study in the US?
Me : I will study in California state
CO: cho xem hc b v bng im ?
Me: yes sir, here you are , (y ht bng im nm nht, bng khen , tt
nghip hc b. nhng CO ch xem s qua xong y ra li)
CO: What do your parents do?
Me: my parents are teacher, they are teaching at Chu van an primary school.
Moreover my parents are planting pepers and breeding pigs.
CO: good ,
( ni ci g nghe khng r, mnh ch ng trn mt v ni )
Me : a c th ni ting vit c khng
Co: yes, ba m bn lm nng v gio vin h (mnh gt u yes nhe rng
ci), nh bn c bao nhiu ngi bn l con con th 2 h (CO ni ting anh
trc ri li ni ting vit)
Me : blabla(mnh ni li bng ting anh, v hi ni c y l hp ng ging
dy v chng minh thu nhp ca gia nh , nhng CO ni khng xem)
CO: im lng nh ,(mnh thy co vy l ti lc mnh tn cng ni ra qua m
hc 4 nm , u tin hc ting anh sau hc tip bng k s my tnh
California state university east bay )
Co: what will you do after graduate ?
I will come back to Vietnam and I want to work at FPT company. It is leading
technology corporation in VN.
CO: yes , ok, chc mng bn dn d a giy xanh ,
Me: Thank you, have a nice day
CO khng coi g v ti chnh ht khng coi s tit kim lun ch coi hc bn
bng im cui cng l lo nh my . pv n y l kt thc

Mnh phng vn ln 2 vo ngy 3/9 ti H Ni, pass v ngy 9/9 mnh
ln ng sang USA. V thi gian chun b ch c 4 ngy nn hm nay mi th
bn ny n ri nn mnh mun chia s li cuc phng vn cho cc bn c
thm cht kinh nghim
Ln u mnh tch vo ngy 13/7 cng ti HN, mnh cng c chia s ri, mnh
trng ng u trc cng s 5, ch hi ng 1 cu" Ti sao tt nghip i hc
ri m li hc cao ng cng ng li?"
Ln u mnh hy vng nhiu li failed nn c cht nn, nhng cng v c m
nn mnh quyt nh gi li I-20 th vn may ln 2 xem sao, v ln 1 CO ch
ng vo h s ca mnh nn ln 2 ny mnh nguyn b h s, ch thm
b sung ci g lun, Tm l ln 2 mnh rt v t, khng cn hy vng g nhiu,
ch l i th may mn thi, v hm , mnh n sm th thy mi ngi failed
qu tri lun, vo trong ngi i gi s m thy my e nh tui hn mnh cng
failed th mnh ch cn c hi ri Biu tng cm xc frown, vy l ngi xem
phim i n lt mnh. Hm mnh trng s 6, CO trng cng ln tui ri
v nhn cng rt nghim. Ton b cuc phng vn u l Ting Anh nha.
cc vin chc lnh s qun m
M: Hello, sir
CO: Hi. a xp giy t cho ti
M: Here you are, sir.
CO: Ti sao e tt nghip ri m li chn hc cao ng ?( y l cu ln 1 pv
mnh cng b hi v tch lun)
M: This is my first time to the U.S so I think if I choose a college to start my
study abroad; it will be more convenience for me. College has small class size
so the teacher can pay more attention to student. Besides, college has lower
cost as well as easier entry requirement. I can transfer to a university to
continue my study and get B.D after finishing the study at college.( Mnh tr
li nguyn xi ln 1 mnh pv m b tch nha)
CO: Ti sao e chn trng Lane?
M: After attending an Overseas Study Exhibition in DN city and met the
coordinator of this school, I found that it not only has a good ESL program but
also an excellent academic program, especially for Business .LCC also has
Horner Program for good students, it will help student strongly improve their
knowledge and can easily transfer to a good university.

CO: Ti sao e mun hc bang ny?
M: Honestly, I don't choose state, I'm only choose Lane Community college.
CO: E hc ngnh g VN?
M: Accounting, sir
CO: Cho ti xem bng im
M: Mnh ly bng im, hc b v c bng tt nghip a lun. Ln 1 mnh
mun khoe nhng khng khoe dc, ln ny CO mun coi nn mnh cm thy t
tin ln v th mnh ca mnh l bng im ch Ting Anh mnh cng ch gii
g
CO: Cm thy kh hiu v nghi ng v bng im, xem 1 lc, CO cm vo bn
trong hi my ch ngi Vit, b ln nh n xong ly 1 ci n pin soi tt c
con du c trong bng im, hc b v bng.( Lc ny mnh b m nh v pv
u tin, CO cho mnh i lu ri cho tch). Khong hn 5' sau CO cm ra, tr
li hc b, gi li bng im nhn tip, mnh mun ni nhng CO k cho ni,
va nhn bng im va nh, CO gi li bng im ri hi:" Ba m e lm
ngh g?
M: My father is a co-founder and a chief accountant at Khanh Tam
Cnstruction Company. My mother is also an accountant and they sign
contracts for 20 companies. Beside, they are running Gia Hoang Vu Company.
CO: C ngi thn bn M k?
M: No, I don't have any relatives in the US
CO: E c anh ch e g k?
M: Yes, I have 1 brother. Hes got married and lives in HCM City
CO: C tht l c 1 anh thi ng khng?
M: Yes (ci)
CO: G my tnh, cm passport xem c con du no k, thy mnh c du i
nc ngoi ri xong CO b passport vo trong r. Cm I-20 ln dn v chun
b nhanh v gn ngy nhp hc ri.
M: Thank you, sir. I'm very happy, now
ngh lm thm ph bin cho du hc sinh m

Mnh phng vn 9/9, sau y l cuc phng vn ca mnh ( s 2, M trng,
cao, mang knh)
- Me: Good morning, sir. How are you today ?
- Co: I'm fine, thanks. And you?
- Me: I'm ok
- Co: which school will you study in US?
- Me: I'll study California State University, East Bay
- Co: why do you choose this school?
- Me: Well, to be honest, I really enjoy the beauty so when I read on the
website that this school has a very beautiful campus and I can view the
Golden Gate Bridge from this campus. How amazing! So I would like to find
out more information about this school. Finally, I decided to fill in the
application form of this school because it has the master program about my
major and the school staffs here are very nice, they helped me a lot
- Co: well, what is your major?
- Me: My major is corporate finance
- Co: Can I see your school report, transcript
- Me: yes, here you are
- Co: Do you have any relative in US?
- Me: no, I don't have any relative in US
- Co: nh my. ct passport ln t. Congratulation
- Me: thank you, thanks. Have a nice lunch!
Vo ci CO da en s 4 ch ng cho trc,2 bn vui v cho nhau v
cuc pv bu. CO : why do you choose the US to study ??? Me : i have
3 reason to choose your country to study.sir CO : three ??? Me : yes
three sir.blah blah ... CO : can i see your I-20
Ngy ng: 30-09-2015
1,543 lt xem
ht nh
Hm nay vo phng vn 8h20 Fail , mnh vo phng vn s 8 , trong
phng hn hoi . Chc gp super Boss trm cui ri :((
+Vo th mnh cho hi
+ CO hi mnh hc trng g ?
2 cu trn ngi ta hi TA mnh tr li TA , ng cn khen very Good
+CO i xem hc b , mnh a . ng ku mnh ch ri m vo trong ( khong
1 pht ) .
+C ngi thn M ko ?
+Ba m lm ngh g ?
ti 2 cu ny CO hi ting vit , mnh cng xin php c ni Ting Vit d
dng trnh by . Phn quan trng l h kim tra ti chnh mnh k lm . mnh
ngh y l nguyn nhn mnh rt . MNH CN 1 BN CAO NHN NO HNG

DN MNH , y l phn ti chnh ca mnh sp xp t trn xung
- 2 s tit kim ( tng 470 triu )
-1 s hng photo cng chng
-1 giy xc nhn tin ti khon ngn hng 710 triu
-1 giy chng nhn c phn m mnh hng vn vi mt cng ty chuyn mua
bn thit b linh kin my tnh , thit b mng. (s tin hng vn l hn 1 t
ng , mi thng m mnh c th li t phn hng ny khong 35-39 triu )
CI QUAN TRNG Y L 2 PHN TI CHNH MNH NHT CA MNH NM
DI CNG V B CI S HNG PHOTO CHE MT , khin CO ko thy c th
phi . CO ch quan tm 2 s nh 470 triu ngoi thi . m i du hc 5 nm m ch c 470 triu th c v LO CAI m du hc :))
Co quay sang bm my tnh ( bm nh hacker Anymous vy) mnh m vo 2
cu l:
+" Em rt mun i du hc M , l c m ca em "
+"Anh cn mun hi them g na ko"
10 giy sau .......
+ng ni " Rt tic bn ko iu kin c cp visa "
+lc mnh xin hi l rt v nh thng vo 3 vn trng tm
- Hc b im kh tt ( 7.3 , bng khen cc kiu )
- c ti chnh chi tr hc tp
- v quay v nc sau khi hc xong
+CO ni " rt tic bn ngoi cn nhiu ngi " xong ni them cu ting anh "
DO you .... xi ba chao ! again .....cu sc x quch g y " th mnh cng cho
hi ri hn gp li
theo cc bn th mnh rt v l do g nh ? c kh nng l mnh tr li ting vit
nhiu qu ko ? hay v CO ko thy ti chnh ca mnh ?
Nhng cu hi thng gp khi phng vn xin visa du hc m
CO u Trc Lc Cao Ro cc mem nh
Fail ln 2 mun khc, nn n cn gh mnh th cg th vn fail mg share pv
di my pn kham kho nh
M : hello sir
Co: uhmmm!!
Co: e ag hc g vit nam
M: i'm study bsiness......
Co : hc b
M : here
Sau jm re sem j j r mnh ni e co th t gii thiu v mh c k !!!, n a
tay nh k cn xog coi tp lc trn bn mg rt t tjn by sn hh c.ty nh r
xe oto nh ny n khj n cn mg vt vo ngay, no ng 3p sau n y
giy trg r mh xjn n nn n n k tl r mg q j ra
Cn gh mg d chug 1 CO v ch hi 1 cu duy nht : Ti Sao Mun Hc M,

r gh mnh.....blabla, ci n b b ly giy trng cju e j ra i, gh mg nn n
ci n bo e j ra j, xog n b j ra khi ch pv gh mg l ri :))))
mnh phng vn 18/9 lc 9h v fail. Mnh phng vn s 1 CO da trng tr.
Co hi mnh Ngnh, cho xem bng im v hc b, ba m lm ngh g? ( mnh
a giy php kinh doanh, 2 s tk, thu, cavet xe..,) , c ng thn k? ( mnh tl
c ng b , cu ti Btn, h lm ngh g? ( mnh ni ng b v hu, cu c
kinh doanh tim tc). h boston h? ( Xong CO bm my chng ch rt lu
ri xin li ). Trng mnh chn ti Washington cn ng thn mnh Boston.
Cc bn c th cho mnh hi nguyn nhn mnh fail l g k ? c phi do ng
thn??
Mnh c hc b loi kh, c bng im tt nghip cao ng loi gii va t
nghip ngnh qun l khch sn 2014, v by gi mnh ang hc Cao ng
quc t C do c m ti VN ngnh IT. c bng khen VN v bng khen do
trng c cp thi ting anh. Ti chnh c giy php kinh doanh gia nh sn
xut kinh doanh bnh ngt, bnh m cc loi t nm 1993-> nay. bo thu,
hp ng thu mt bng kinh doanh, 2 s tit kim, cavet 2 chic xe, nh..
Sp ti mnh mun t lch li phng vn ln 2. Cho mnh hi vs h s nh th
c th u trong lafn ti k .??? mnh s tr ngi ng thn
Lc sng mk i pv, lc u h tr h chiu li cho mk v ni mk ko k i
du hc. Sau ri mk hi ti sao v nu mt si bg Ting Vit. H li bo mk
a h chiu li cho h xem. Mk nghi h s cp visa cho ri. Nhg h bng
dg hi l mk qu min nam h???? Mk tr li l ko? E min trung. Nghe
xong h tr li h chiu lun. Huuuu. Sao dn min trung kh i du hc
zy ????? h tnh
Hnay mnh pv lc 3h chiu v fail
Cuc pv ko di c 10' v 1 mnh 1 sn khu,sau lng ko cn ngi xp hng.
Vo ci CO da en s 4 ch ng cho trc,2 bn vui v cho nhau v cuc
pv bu.
CO : why do you choose the US to study ???
Me : i have 3 reason to choose your country to study.sir
CO : three ???
Me : yes three sir.blah blah ...
CO : can i see your I-20
Me : Yes,Sir (2 bn ci nh ngh)
CO : ok so why do you choose this school to study ?
Me : blah blah
CO : Will you study computer science ???
Me : yes sir,i will study .....
CO : why do you want to study computer science ???

Me : blah blah
CO : can i see your transcrip ???
Me : yes,here you are (2 bn vn ci nh ngh,mnh d ht c hc b c
bng im v,xem qua qua ci tr)
CO : lo ni c ci trng no bn sing cng tng t (ni r trng lun)
sao ko hc i li chn hc trng m (nhn mnh m v ni hon ton bng
t.a)
Me : bc i want get dgree in the best edu like the Us blah blah
CO : li li thm 1 trng bn Florida ra cng hi tng t.
Me : i said u before,i will study CS in Seatle and Microsoft here so blah
blah.gi vng lp trng.
CO : (ci hn ngh) can i see your passport ?
Me : ofcouse,here sir (on ny ngh CO ly cp visa r tn)
CO : (xem passport c v ngc nhin) did u travel in the Us ???
Me : no sir
CO : do you have relatives in the Us ???
Me : no,i dont have,sir
CO : did u travel abroad ???
Me : yes,i have travel in Laos,sir.
CO : (t ci nh ngh sang ci u) i c 1 ngy th lm c g,i c u
m i c 1 ngy ??? ( nguyn vn k r m hiu c l vy )
Me : i go with my uncle and he has a company in Laos,sir.can i speak
someone in VNese sir ???
CO : no no i dont know vnese,u speak english very good,keep going.(trong khi
con m thng dch ng cnh ci nh ngh
Me : (b qu ni i) my uncle do it (ch vo tng ni gch.mun ni thm
cty gn bin gii m chu ko ni c hp l ci i 1 ngy)
CO : ok ok (ci u y passport ra)
What do your parents job ???
Me : blah blah
CO : how much income ???
Me : blah blah
CO : who will support for you when you study ???
Me : tt cmn nhin b m tao ri
CO : em rt tt nhng anh rt tic.today you do not qualify to get visa.see you
next time.( a dy trng ng du ci bp)
Me : tnh ni n give me a change m n ng du x giy nhanh qu nn
thi.thanks for your time sir
Chia s c nn du hc m khng?
Mnh pv ln 1 hi 14/7 m fail r hm va v CO n (mnh thy kh tnh)
ku a hc b c3 vs bng im h coi, va coi va hi. Hi hc ngnh g, ti

sao, hc u, c ngi thn M ko, c anh em j ko, b m lm g...
- V d im: im mnh hc h th cng c k kh k gii, trung bnh cng
trn 7 m CO ch thng ngay vo con D+ ca mnh ri ku im ny xu, ko
tt ny n. Trong khi im D+ ch c 2 mn thi. Ko quan trng my. Ri ti
hc b c3 th CO hi m mnh lng tng ko tl rnh mch c ri b tch thu hb
lun. Mnh ngh b nghi ng gi nn gi li. Mc d hon ton tht ch ko gi ;
( sau 3 tun th tr v. Mnh ngh chc fail do hc b vs im q
-Ln 2 mnh book lch ngy 30/10 ti pv. I20 thi gia han ti 5/1 nhp hc. Mnh
lo s CO hi c j mi ko. Mnh cha c bng t.a g c. Qua tnh hc anh vn
trc mi ln chuyn ngnh. ang suy ngh c nn thi IELTS b p phn no
ko m cn c 2 thng s ko thi ni. V phn im h th cng ang ci thin
nhng ko kp c trc ngy pv r.
Cho mi ngi, mnh pv 10/09 v fall s 3, anh y tht k l, k xem g
ht ch khi no mnh ngh anh ta mi coi
Me: cho hi, ti ci, ngh anh xem hc b
CO: yes. Tks . where do you live in US
Me: aunt's house in Santa .... Cali
CO: What do they do???
Me: bla ...bla...
CO: which school will u study in the US
Me: mission college
CO: what is your major
Me: BA
CO: who will pay the tuition fee?
Me: My parent
CO: what do they do
Me: bla ..bla va ni va mang giy t lin quan ti ba ra a nh xem, s k
nn mang lun s tk r ni ba m s dng s ny tr tin hc US
CO: nh my r im lng
Me: p lun, bla ...bla ci k hoch M v s rng buc VN... xong r ng
cho v
Do ngy hm ci my ly vn tay b h nn chiu cng ngy phi ln ly
vn tay r ng ta cho bit kt q, z s 1 CO ru qai nn cho fail, r ni vi ng
phin dch l mnh c h s bo lnh. K k v i v
Mi ng cho mnh hi, nu lm ln t2. Cho ti chnh mnh ln. Thay v mnh i
hc Santa Clara, Cali. Mnh apply vo trg khc thnh ph khc ca bang
Cali th xc sut c u c k? Mnh cm n cc bn
Mnh va pass vo tra nay lc 2h .Mnh gp CO da en c thng dch

vin .Cuc nc din ra ngn gn mc d mnh rt run . CO: can I see
your passport ?
Ngy ng: 06-10-2015
1,357 lt xem
ht nh
Mnh va pass vo tra nay lc 2h .Mnh gp CO da en c thng dch vin
.Cuc nc din ra ngn gn mc d mnh rt run .
CO: can I see your passport ?
Me:.........
CO:........Xem rt lu khong 10 pht nh my cp cp......Th quay ra
Congratulation .....Mnh tht s b ng ko hju chuyen g xay ra lun ....Co dn
mnh ko dc qua trc 30 ngy nhap hoc ...Lc vo mnh cbi t tng pvan lai
lan 2 nhng ko ng lun cc bn huhuhuhu
Mi ngi i xem cuc pv ca nh vy c n khng nh ! Pv ko u huhu....
CO: Hello. How are you?
Me: I'm ok . And you ?
CO: Yes. I'm good
CO: Which school will you study?
Me: yes, I would like study Bussiness and Health Science Management in
Marshall Univer, West Virginia
CO: where will you stay when you come to Us?
Me: I will stay Dormitory on Campus
CO: well, Do you have relatives?
Me: Yes, I have. They 're living in Texas State
CO: Alright.... ( quay sang nh my) .....
CO: Next, Introduce your relative?
Me: yes, my brother's name Do Hoang Nam. He stays in Texas and now he
works at Finance Department of Movies & Films Company. He got married in
2011. He has two children: one daughter, 15 months and one son, just new
born
CO:ok. How was your brother study in US? Which school?
Me: yes... He got a scholarship in 2009 , studied MBA in Marshall University ,

after 2 years, he has internship at Finance Department of Movies & Films
Company, after that he got a stable job in there.
CO: Who will pay the school fee?
Me : My mom and my sister
CO: a s tit kim ri h xem , ( s ca m c tng l 800 trieu, ca mnh l
850 trieu, ch mnh doanh thu di lam 1 thang l 35 trieu)
CO: What do they do now?
Me: My sister is Manager at Watten international company in Binh Duong and
my mom was a teacher, now she retires. My brother-in law , he is a doctor and
director some health center in HCM city
CO: well , xong h xem di xem li s ri nh my, xong ua minh ho so. Ri
a t giy trng. H chuc may man lan sau va ni l nh xem k h s . Ko
bit l b rt v ti chnh ko mi ngi hay l ngi thn?
Sng nay mnh mi pv lc 8h.... fail! Mnh pv CO da en mi! Theo mnh
quan st: 2 l anh m trng p trai hnh nh ng mi; 3 ko m; 4 l anh
da en pv mnh; 5 l CO s 7 trong hnh: t lc vo th anh ny cho 2ng du
lch pass cn du hc mnh ko thy; 6 l Hn hi thn thnh, ai vo u rt
tr ng ln tui du lch; 7 l CO n da trng hnh nhu mi ko c trong hnh!
Sau y l cuc phng vn ca mnh:
CO: why do you want to study in the US?
Me: ...
CO: why don't you choose the others country ex CA, AUS, beacause the
qualification is accept WW, so why US?
Me:...
CO: have you travel ?
Me: no, i don't..
CO: who will pay tuition for u?
Me:...mnh tr li xong hi ng c mun xem giy t ti chnh ca mnh ko?
CO: no, i needn't
CO: do you have any relatives in US?
Me: yes, i have and u don't worry abt it 'cause ...
Me: u don't worry, when i finish my study in US, i'll comeback in VN 'cause i
have 2 options for my future! That's ....
CO: sorry, u don't have enough condition!
Theo mnh thy th, CO ny ni nghe rt r ko nh my CO khc, ni rt chm
v d nghe, nhng rt ch trng vo kin c nhn ca mi ng ti s mun du
hc M! Bn phi cm c mnh s quay v VN! Mnh do c giy t nh c nn
mnh ngh kh th! Nhng CO ny ko ti ni khinh ng v khi trnh by mnh ch
nhn vo CO v ng rt lch s nhn mnh v rt chm ch nghe!
cn na l mnh c thy bn kia pv du hc nhng CO c ng phin dch th
bn y trl bng TV nn lc CO hi bn ko bit TA th lm s du hc! Th l bn
y fail oan ung! Cn CO mnh cng c phin dch nhng c ny thy mnh c
th nc bng TA nn li li v mnh pv vi CO! l nhng g mnh thy
trong ngy pv hnay!
Hng dn vo phng vn visa du hc m
Mnh mi phng vn ln u sng nay lc 8h40. Mnh chia s y hehee
*May mn gp dc CO l anh u hi hi tre tre cao to d thng vui tnh*. Lc
pv mnh mc s mi trng ng thng vi quan jean, toc xo, make up nh, tc
mnh cng c mu nhng k lun
Mnh: good morning sir, nice to meet u *ci ti nh hoa* (luc nay run q
quen ni how are u)
CO: hello how are u today?!
Mnh: I'm pretty good and I'm ready for interview *smile*
CO: well, which school will you study?!
Mnh: I will study virginia commonwealth university *smile tip :)))*
CO: what's your major?
Mnh: my major is linguistic
CO: where do u live? - i will live homestay
Do you have relatives in US?! What do they do?
Mnh: yes, I have my uncle live in virginia and he is a software engineer at the
CACI company. *tp tc ci tit mt:))*
CO: what do parents do?!
Mnh: my parents are running on thier own business of textile technology and
garment. They have a join protect with a company
u tin , mnh 25 tui , rt phng vn 4 ln hi mnh mi hc
xong lp 12 . ko i m c ,mnh tip tc hc cao ng nghnh ting
anh , xong ri mnh li lin thng ln hc i hc cng nghnh ting
anh lun .5 nm sau , va hc xong lin thng l mnh cm bng i
phng vn xin dng cao hc . trng mnh l Sandiego state
university . v mnh cn yu nn ch xin c i20 dng pre-master thi .
ngha l lp d b cao hc 1 nm . chuyn nghnh l Hospitality and
tourism management
Ngy ng: 06-10-2015
1,761 lt xem

ht nh
Chc cc bn phng vn xin visa du hc m thnh cng
Hm 28/08 mnh mi rt phng vn ln 1
mnh iu kin phng vn li thng 11
Lc mnh phng vn cn 12 ngy na mi 18 tui, mnh qua hc Anh
vn trc. I20 l hc Anh vn, s 3 cun, s ngn hng 2.2 t, 1 cavet xe
t. Ba l ch ca hng tranh sn mi v trang tr ni tht.
V lnh s hi: Bn hc trng no? Ti sao li chn trng tiu bang ny
hc? hc anh vn lm g? C ngi thn bn m khng? C bn bn
khng? Cha m lm g? Ai chi tr hc ph cho bn? a hc b v s tit kim.
xem xong cho giy trng.
Sng nay e pv lc 8h v fail ! e gp ch CO ngi M en cc k khinh ngi
!!! Mi v e cho hi ng hong m khng thm tr li e lun...
E rt l bnh tnh v t tin tr li cng rt tri chy nhng khng hiu sao li
rt na ! Hm nay ton l CO mi khng ....
y l nhng cu hi m CO hi e...
Me: Good morning ! How are you doing ??? ( ci ti ht cng sut lun )
CO: im re...khng thm tr li lun ! nhn e mt ci , th thi
CO: What will you study in US ?
Me: I will study English...................
CO: Do you friend in US ?
Me: oh, yes !They live in Cali and Washington
CO: Ti sao bn khng hc vi bn ca bn M ? ( CO hi bng Ting Anh
nhng e nghe khng r e hi " sorry, I didn't hear clearly" ci CO hi li bng
ting vit lun )
Me:..........................( cu ny e cng xin CO tr li bng ting vit lun )
CO: cho xem hc b ( a v ch m ra ch khng thm lic mt qua lun ch
ni g l coi )
CO: Ngh nghip ca ba m ? ( CO hi bng ting vit )
Me: ..........................................( e vn tr li bng ting anh )
CO: im lng v nh my tnh.....
Me: I will study in Tennessee because........( e ni v k hoch tng lai ca
e...)
CO: ( nhn e mt ln, ci ) oh....( v tip tc im lng + nh my tnh)
Me: After I finish my study in US , I want to go back to VN and work for one of
foreign big companies......( e chng minh l sau khi hc xong chc chn s tr
v VN....)
CO: ( vn nh my tnh v li im lng )
Me: ( e tnh ni tip ri nhng m ngh chc khng cn na nn thi )
CO: e khng iu kin ti cp visa cho e !

Me : ch c th cho e bit l do ti sao ch khng cp visa cho e c
khng ??? ( bc xc qu nn hi lun )
CO: t giy trng ny s tr li cho e.....
(((((( Sng nay e thy du hc sinh rt nhiu lm ! Khng thy ai u ht . E
c gng ht sc ri...e cng c gng x l tnh hung rt nhanh! Th m
vn rt !!! E chun b rt k cho bui pv ny nhng nh vy cha chc l
tt. E thy u hay rt ch ph thuc vo ngi phng vn mnh m thi

Cho cc bn , mnh phng vn hi thng 7 va ri , v pass 1 cch
may mn . Hin by gi mnh c mt Sandiego California . mnh c way 1
c nhp ngn v Sandiego,cc bn xem cho bjk sandiego ra nh ^^ . Cn by
gi mnh xin chia s kinh nghim ca mnh nh ! hi di xu , v mnh s k
tht chi tit .
u tin , mnh 25 tui , rt phng vn 4 ln hi mnh mi hc xong lp
12 . ko i m c ,mnh tip tc hc cao ng nghnh ting anh , xong ri mnh
li lin thng ln hc i hc cng nghnh ting anh lun .5 nm sau , va hc
xong lin thng l mnh cm bng i phng vn xin dng cao hc . trng
mnh l Sandiego state university . v mnh cn yu nn ch xin c i20 dng
pre-master thi . ngha l lp d b cao hc 1 nm . chuyn nghnh l
Hospitality and tourism management . Trc khi i phng vn , mnh n
luyn phng vn rt k. t ngh ra trong u cc tnh hung v cu hi m CO
c th hi. CO ca mnh l 1 anh m trng ,tr . nh con .
CO : what will u study in the Us ?
me :yes sir i will study pre master for one year first and then 2 years for
hospitality and tourism management to get master degree .
CO : why did u choose to study in Cali?
Me : tobe honest , I didn't choose Cali , or sandiego city ,I'm only think about
the school which one is the best for me . and my school is in Cali ,so I will
come to Cali to study .
CO , so why did you choose this school ?
Me : yes sir , because my school have master program about my major which
is very helpful for my career in the future . second , the officer here is very
nice , they help me alot .if i have any question, they will answer for me so
quickly. so i think they will take care good for me if I study there . and one
more thing , they have the trolley station ,( tu in) bus station inside the
campus , and The school will give me a student pass that I can go any where
in sandiego for free.
CO : do u have any relative ?
me : no , I dont have any one .

Co : do u have friends ?
me : yes , I have a lot of friend there , friends in highschool, friend form
college, friend form university , ..... and we keep in touch on facebook .
Co : Ok.
CO : Give me your bank saving .please !
Me : here u go . ( mnh c ti 5 s , ti gi cch qung , c lo c nhiu l gi
by nhiu , tng cng l 1 t 200 triu . gi ton ngn hng si gn , m nh
qu , nn CO mi hi where do u live ?
me : i live in HCM city, my father bought a house for me to stay and study in
hcm city .( c truong hp nh qu ,m ton gi tit kim sigon ,v
rt v ko tr li c l ti sao ko gi tin di qu m ln y gi .)
CO : strancrip please !
ME : here u go . tay va a ,mieng va gii thch : this is my associate
degree , and here is bachelor degree , I had just graduated on may this year.
CO , ok .lt lt xem xem .
Me : ko CO nghi vn , minh ni tip : as u can see , Im not kind of smart
studen, my score is low . but u know ,I always diligent and never give up, I
think i will study well if i have a change to study in the US .
CO : nghe vy , Co ko xem na . ok b ra .
CO : what will u do after u finish study in the Us ?
me : yes , I will back to vn , and build a resort in my own farm . u know , my
farm is so beautiful , and it can become a great destination tourism .
Co : what do your parent do ?
me : my father is the owner of coffee farm in Lam Dong . and my mother is
the owner of elictronic shop as well . tottal income of my parents is
90.000.000 vnd per month.
CO : Ok , ri c g my tnh ,v ko ni g thm.
mnh thy im lng qu ,nn minh t ng khoe :my mom is in the Canada for
traveling . she came there to visit my sister .
CO : ok , ri li g my .
mnh li khoe tip : I was the person who apply for my mom to get the visa to
go to canada , and next month my mom will come back vn , take care for the
business , and I will apply to get the visa for my dad .
CO : how can u do ?
Me : I copy all the documents , then translate to english , filling the form
online , and go to IOM to apply .
CO : gt u , ct passport mnh ln trn k , vy l mnh bjk l minh u ri .
CO ci chc mng em , ti rt vui khi thng bo rng ti s cp visa cho
em .chc e hoc tt m , nh ng qua trc 30 ngy nhp hc.
ng 3 ngy sau mnh c visa .
cc bn phi luyn pv tht k nh , c vy mi t tin v ni nhu c . khoe
nhu ln, c ni nhng im mnh ca mnh . v to cho mnh 1 g khc
bit ,ni tri . passport mnh i du lch Sing , Thi ,Malay ,cc bn tranh th
i du lch cc nc cho passport ep hn ,n tng hn. mnh ton i du lch

bi ko , r lm , canh book v my bay km O ng , c chuyn i tun l ht
c 4,5 triu g thi . cn m mnh du lch Canada 6 thng . CO ko h nhc g
li 4 ln phng vn trc . cn g na ko nh ??? hihi thi nhu w ri , c bn
no thc mc g , pm mnh ,mnh tr li thm hen . chc tt c cc bn u
may mn ging mnh . c ln cc bn i . Bn ny sng lm lm lm lun
Sng nay mnh pv ln u 07/10, CO n da trng s 7 v pass.
H s mnh t lm, c h u t nh c lun nh. Mnh cng thoi
mi ko ci hay din g nhiu, c g ni thi . Mnh ko a g
ngoi i-20 v hc b.
Ngy ng: 07-10-2015
1,161 lt xem
ht nh
Sng nay mnh pv ln u 07/10, CO n da trng s 7 v pass. H s
mnh t lm, c h u t nh c lun nh. Mnh cng thoi mi ko ci hay
din g nhiu, c g ni thi . Mnh ko a g ngoi i-20 v hc b.
Me: Good morning, madam. How are you?
CO: Im fine. Give me your passport and i-20
CO: What will you study in US?
Me: I will attend Santa Ana College in Spring Semester 2016. And my major
will be Biology. The reason why I choose bio is that is my passion. Since I was
young, I love to learn about how the plants and animals grow up and operate
everything to see how the organs work harmoniously together. I also got the
3rd prize in the Gifted student contest of HCMC in grade 9 about Biology.
Co: Ok, How old are you?
Me: I am 19 years old
Co: Which high school did you study?
Me: I graduated from Le Hong Phong high school for the Gifted in 2014
Co: Give me your hc b (Xem k tng nm lun)
Co: What do your parents do?
Me: My father is a doctor, he is the chief of a department in Traditional
Medicine Hospital. My mother is a pharmacist. She works for DKSH

multinational company.
Co: You have immigrantion petition EB-5, right?
Me: Yes, I do
Co: When did you apply for it?
Me: Its still on process but my parents applied on Sep, 2014
Co: Do you have relative? Who you will live with?
Me: I have 3 uncles there. 2 of them live in Texas and the other stay in Cali.
However, I will live with my parents friend.
Co: Where they live?
Me: In
Co: Why you choose SAC? Cali have a lot of cc, why not another one?
Me: I have a friend graduated from SAC and she recommended me about it. I
researched on the internet , the feedback are great, wonderful Biology
program, good student service and they also have a lot of club and social
activities for students to make up their profile.
Co: When will your course begin?
Me: In Jan 19,2016
Co: Ok, we can grant you visa, pla pla. a giy xanh. Mng qu nghe ht
c, mnh cm n ri chy ra lun
Cm n nhm rt nhiu v nhng bi chia s ca cc bn mnh rt dc nhiu
kinh nghim. Mnh chun b rt k v study plan ny n m hi trt qut .
Theo mnh th tu theo h s m cc bn soan trc cu hi, ngh ht cc
trng hp ngta c th hi.
Chc cc bn sm thnh cng vi gic m M nh Fighting
Hc sinh t visa du hc m
mnh xin chia s v bui phng vn ca mnh . mnh phng vn lc 9h hn ,
ngy 2/10 . v pass .
mnh vo s 5 v gp co da trng , ru quai nn , p trai v cc thn
thin . bn thn mnh cng cm thy rt may mn lun . trc mnh l mt
b ln tui phng vn i du lch, v ln tui nn b cng khng hiu nhiu , co
cho b u nhng b c ng hi passport u lm co h cng bun ci ,
bn thn mnh ng pha sau cng ci , nh vy tm trng cng cng
thng hn .
v bui phng vn :
co : good morning !
m: good morning sir , my name''s tien , and here is my passport and i20
co : what do u study about?
m: i study about hotel , ... managerment
co : bn s lm g khi quay v m ( ci ny l co hi ting anh th mnh ko hiu
, nh hi li th vn ko hiu nn co ni ting vit )
m : ( mnh vn tl bng ting anh tt c nh ) i wanna become a resort

managerment ...
co : ba m bn lm g?
m : cu ny mnh mi tl nh mnh c cng ty th co ngt ko cho mnh tl na
co : cho ti xem hc b?
m : here you are , im may not a serious student in high school , but you can
see my score is improving day after day form high school to college ... ( mnh
cha tl xong th co ngt )
- xong co im lng , th l mnh ni v k hoch hc tp ca mnh
co : bn c ngi thn khng?
- i have one sister and she is 21 and she is studying about bussiness
mngerment. ( ch mnh mi du hc nm ngoi )
xong co li im lng bm may tnh, th l mnh ni ngay v ti chnh ca m
mnh , v co khng hi nn mnh t show ra lun, sau mnh hi c mun
xem s ngn hng ko , mnh nh a vo th co bo NO NO
- co hi v cng ty ca bm mnh ( cu ny c cht ring t , cng n gin
nn mnh ko ni nh )
- co : c giy t hc ca ch bn khng?
( ci ny mnh khng chun b nn tl khng c)
- co : bn cn c ch hay ai na khng?
- just only one sister , sir !
lc co rt giy xanh ci ri a cho mnh lun , mnh cng bt ng :)))
mnh cng qu tht may mn vo trng d , v hu nh sng du hc u
rt nhiu.
mnh cm n mi ngi rt nhiu , bn thn mnh cng vo web hng ngy ,
check note nhng bui pv m.n share v cng tham kho cu tr li ca cc
bn trao i chng hn nh cu lc a hc b , v im cp 3 mnh ko cao
nn mnh ni lin ) . mnh cng hc c t bn j l KHNG NN IM LNG
khi co im lng , c t tin m ni , lm ch bui ni chuyn ca mnh.
mnh th cng hay mt bnh tnh , nhng cng gng gh lm :)))) ci ti
nhng khng thi qu :)) mnh mang o s mi trng , qun jean , giy nike
trng . tc xa ngang vai , mi kp ht ln cho sng sa . t tin tr li , khng
nghe r th nn hi li , hoc c th nh h ni ting vit , ng t p lc qu
nhiu , v ln u nn cng nh ly kinh nghim thi :))
sau khi pv v c nhiu bn cng ib , mnh share nhng j mih c , mih ko co
kinh nghim j nhiu , y l tt c mnh ni vs cc bn . CHN THNH CM
N MI NGI V HY VNG MI NGI S MAY MN NH MNH
FIGHTINGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGG
kinh nghim phng vn visa du hc m
Hm nay mnh pv TPHCM v rt :< Co n da trng kh kh chu, nhng
ngi pv trc u rt ht :< ri ti lt mnh pv
Me: Good morning madam. My name is ...

CO: (ct ngang) What do you want to study in US?
Me: I want to study ... at Richland College in Texas
CO: Why do you want to study in Texas?
Me: (mnh tr li theo kiu v mnh chn Richland v Richland nm Texas)
CO: (lp li) Why do you want to study in Texas?
Me: (Ni li nh c km theo mnh thch TA blabla)
CO: (ct ngang) What do your parents do?
Me: My mother is ... and she has...
CO: (ct ngang) Your father?
Me: My father works for ... company (a giy t)
CO (ko xem): Do you have relatives in US?
Me: Yes, I have my aunt and my grandmother
CO: What does your aunt do?
Me: My ant works for ... company
CO: Oh, so you study in Texas to live with your ant
Me: No, I will live with my grandmother
CO: How did your aunt go to the US?
(mnh cng kh lng tng khi nghe cu hi nn tr li cng hi vp v ko lin
quan lm :v)
Me: She got married with her husband
CO: Where did your aunt meet her husband?
Me: (lng tng tp 2) She met her husband at my hometown.
CO: Sorry blabla
Mnh c giy t nh c v d mnh bo lnh mnh nn cu hi ton xoy vo
d mnh. Mnh ngh mnh rt do tr li ko r lc u v hi lng tng khi tr
li v d. CO c xem s trang u hc b mnh ri tr li, ko xem im mt
sau. CO ko nh my g ht nn mnh cng ko c thi gian th hin bn thn.
i my ngy na book lich pv li vy
-Hello sir, how are u today??* a pp vs i20* -Im fine, and you? -Im
very excited today and I hope we have good time interview -Ok, cho
anh xem hc b *mnh hc b ln u, di l giy khen vs bng
cp cc th* im tng mnh l 7.9 nm 12 nha, mnh ns
Ngy ng: 08-10-2015
517 lt xem

ht nh
pass.
Pv lc 9h20 v hn h lm. Lc n lt mnh cng kh run. Gp ng CO da
en ru quai nn. Thy ng cng kh d chu vi mnh. C trc mnh pv i
M thm con cng pass d dng lun. Bui pv nh ny. Mnh trloi bng ting
anh. Cng c vp ti vp lui
Ti: cho bui sng, sir
CO: cho bui sng
Ti: how are you?
(CO k tr li lm mnh cng kh lo)
CO: E mun sang m lm g?
......
CO: E c ngi thn M khng?
Ti: E k c ngi thn hay bn b M
CO: Ba m em lm ngh g?
........ ( lc ny mnh qun a giy php kinh doanh hay chng nhn ti sn
g)
CO: hy ni v k hoch hc tp ca em?
Ti: i will study english for 1 year and business for 4 years. The course begins
on......
CO: a ti xem hc b ca em
( mnh a 1 sp hc b giy t giy khen mnh ln trn lun cho hp dn)
Lc ny CO xem giy mnh v k ni g thm.
Mnh mi nh ra cha n v ti sn s b fail. Nn mnh ni ngay l
Ngoi ra nh em cn c....... Bla bla bla. Xong mnh a chng minh ti chnh
v th CO k ly r tr li ht hc b giy t cho mnh. M c v nh CO cng
chng quan tm mnh ni g th phi.
Xong r a giy xanh cho mnh lun. Chc do may mn. Mnh rt ch trng
cch i ng t ngoi vo. Mnh s CO ni kh nghe nhng ai ng n c loa ra
ngoi kh d nghe.
Lc mnh ch th thy c vi bn pv nh kiu ng chm da vo trn bn
thy kiu k t tin cho lm. Av mnh k tt lm nn mnh dng t th hnh dng
bn ngoi thi. Mnh ng thng hon ton k da vo th g lun. Trloi nhn
vo CO d CO ch thm qtam ti. Lu lu CO li nhn mnh xem kiu mnh c
thnh tht t tin k nn mnh trloi nhn thng vo CO sut lun. Mnh ngh b
no cha pv ng lo qu. Mnh cng lo. Mnh cbi ch 1 tun thi. Av cng
ngu lm. Trloi vp ch k phi tri chy u. Ch yu l t tin. May mn s
n. Chayyoooooo
Hy xem ly ng lc phng vn nh
Hi di, my bn c gng c ly kinh nghim nha
Mnh mi pass sng nay m lu b v nng nn gi ms post bi c. Cui
thng coi nh hn :))))
Lc mnh ng bn g, cha vo th ai ra i ngang ch mnh cng giy trng
ht, m cng hi hong, nhng ngh h rt mnh li c c hi (c gh, nhng
m tht)
Lc qa g xp hng vo, mnh DIN lun, i t tin lm, v hc bo ch m,
ngng cao u toe tot ci :))
Lc ly du vng tay gp CO hn p trai vut keo cc th, hm nay c hai
ca ly du vng tay, cm nhn CO ny cng gii ting vit gh, , lc ch
hng dn ngot mnh qua ch ng Hn ly vn tay, mnh ci nhe rng, d
ci ri nhanh nhn qua, ly du xong hi CO hn, Ok sir?? ng bo Ok, very
good, mnh bt run
Sng nay ng lm, du lch thy nhiu v ton ng ln tui, nhn ai cng giy
trng, ngh cht m*, lm sao gi..., nhng ch ngh thi, ngoi mt vn toe
tot ci. Hm nay m 4, hai CO trng bo v hai CO da en :)) lc xp hng
mnh nh vs mnh rng, m c 3-5p ta sng thi, c gng ht sc, cn u
hay k l do CO quyt nh
Ni cht v CO pv mnh, lc xp hng mnh ly pht ng cho vo CO ny,
tn m v trng CO ny, ci mo ming :))
Trc mnh pv, c cu 15t, i vs m, mnh thy n k ch ng, CO hi g ni
ny, cn k im lng, ngay cu u CO hi n, n k hiu, CO nhn mt, ri hi tv
lun, ri ni k iu kin
Ti lt mnh, mnh i l, CI CHO 75 , xong vy tay thn thin:
-Hello sir, how are u today??* a pp vs i20*
-Im fine, and you?
-Im very excited today and I hope we have good time interview
-Ok, cho anh xem hc b
*mnh hc b ln u, di l giy khen vs bng cp cc th* im tng
mnh l 7.9 nm 12 nha, mnh ns
-Im a freshman at Hue Uni of science
-ok.what is your major?
-Journalism major sir, *mnh ns lun* because this major offer me chance to
meet ton of people, to travel alots, and to get many exciting events everyday,
especially, my target is become an editor at VTV in Ncity sir!!
CO nghe mnh ns, hnh nh k xem hc b lun, d CO ly ht
-What do your parents do?
-Yes sir, my father is[.....]company.*Ch ci o ang mc* Here sir, this T-shirt
which is producted by my father company *ci r ti*, ni tip, my mother
is[....] *a giy t kinh doanh cu b m* CO xem nhng ch ly l, lt lt
thi.
CO ci lc e gii thiu ci o , xong CO nh my, e chen vo ni

Maybe you dont know sir, every times I go through VTV in DN city, look at that
building, the passion in my heart is bigger and bigger. I told myself, that is my
dream, my ambition and my young. I want to become an editor, become one
of important member at VTV in the future and studying in US is first step in
my plan, that why I stand here and trying my best tp get F1 visa sir
-Do you have relatives in Us?
-yeah, i have relatives in cali BUT i live in wa when i study in Us sir
Ok *li nh my* em li chen v ni
-I know this is the third time I get visa interview, but sir, im very seriuos about
my plan to study in Us, first i got 2nd prize at E speaking contest in high
school, second, i pass national test 2015 at Hue university of science, finally,
im have improve my english still with ielts certificate
CO gt u, xong hi:
-why do you choose this school?
-Because this school has a suitable program for my major in the future and i
found that 80% student in this school get a job after they finish their
study,and... *ang tnh ns tip b CO ngt OK, trong lng th hoang mang m
ngoi vn tnh b ci ti*
-more question sir?? cO l p e lun, nhng e ngh mt try mi vui :)))))
CO nh my tip, e LI chen, ni lun ming: I will study E in first year and
2year later, i will continue my major and get totally 49 credits which relacted
to my major before i tranfer to university in last 2years
CO gt u, li Ok, xong ng cm t i20 ca e ln i chiu vs my tnh, xong
hi:
*Em qun ng ns th no ri, e dch c thi*
-Ti sao trc kia apply Cali, by gi li chn bang Wa hc?
To be honest, i didnot choose Wa state * Co lc ny ci kiu hi lng vs cu
tr li ca em . E ni tip* I only think the school which is the best for me,
and my school is located in WA state, so i will go there to study *ci hi rng*
Xong CO k suy ngh, bm giy hng, lc ni l e bik e u r, ci toe tot, ly
giy xanh, ming rt rt tks ciu, tks ciu very much, xong v tt c giy t, CO
dn d bng ting anh, i khi ch 3,4 ngy na c visa, nh cm i20 khi
n sn bay, e gt gt xong i mt mch, thiu nc chy thi, ti s CO ku li
k cho i :)))) ci toe tot nh con khng :)))
Ni chung mnh c kt u m ai cng bik v cng mun, l ngoi hc my
cu hi, phi la chn cu no nn chen vo khi CO nh my, v lm ch
cuc pv, tp h s e dy cp vs bng khen giy php kinh doanh, e y ht
vo, CO vn ly, k bik c xem k, v khi ham nhn vo i mg nu tru mn
ca CO m p trai da trng tro mt r :))), vi li, lc e i pv, e thoi mi
do k t nng tm l, e ni l e rt e s lm li n khi no u thi, nn ngy
trc pv, e k hc, ch ra cha, thp nhang, tng kinh, ti m t c ngn tnh
11h ng, sng ra chat chit vs con bn ang m khi cn gi pv, tm l k run
nh hi mt nm trc. , e hc bo ch nn mc o bull trng qun jen en
giy en trng (c ng en trng), tc but cao, nhn cho nng ng :)))))

By gi mnh vn cha tin l s tht, may mn l mt phn na, d sng o i
n sng, t rt sut v mn hnh :))))))))
y c th ni l vai din su nht ca mnh lun, d i lc hi l, ns chung
vo web ni hc hi c t nhiu, mong my bn cng s pass, thc hin gix
m M tin :))))
ME:good morning sir,my name is...,im here for the us visa,how are u
sir? CO:im fine,tks you? ME:im good ,tks sir CO:what school will u
study in the US? ME:the language center of.... CO:why do u choose
US to study? ME:first,becuz of its good training program... second,its
the country of inovation... third...(b CO ct ngang) CO:give me your
"HC B" passport and I-20
Ngy ng: 08-10-2015
698 lt xem
ht nh
chc cc bn phng vn visa du hc m thnh cng
Mnh mi phng vn sng nay ti SG, lch hn 9h40 (nhng ti 10h15 mi pv),
s 2 (hm nay m c 7 ), CO s 12 trong hnh th phi (tr p trai, tc
vng nu v hi t tc). Mnh PASS nh
Hm nay ngy tt, mnh thy pass nhiu. Trong thi gian qua ngy no mnh
cng v web xem cp nht tin mi nn gi chia s li cho mi ngi nh
mt li cm n
Kh chi tit nn di .
Lc mnh c phn cng vo ng s 2 th nghe CO hi ch trc mnh:
"What major will you study?". Ch ng im ra, sau mt hi th tr li trt
lt: "I will study in university." CO lp li cu hi ln na, ch li im lng. CO
hi bng qu thm vi cu bng ting Vit ri t chi cp visa. -> Li khuyn
ca mnh l nu nghe khng kp th ch ng nh CO lp li (repeat); khng
hiu th nh h din t li cu hi theo cch khc (rephrase) hoc nh h
ni bng ting Vit. NG T ON M CU HI RI TR LI TRT LT, mt
im lm y.
Ri gi ti lt mnh phng vn:
- Mnh: Good morning, sir.

- CO: Good morning. *nhn tp h s ca mnh v ch vo* Cho ti xem
passport v I-20 ca bn. -> NI TING VIT LUN , NHNG MNH VN TR
LI BNG TING ANH CHNG T NNG LC DU HC.
- Mnh: Yes. Here you are. I'm very sorry that my I-20 is a little bit wet at the
corner. I hope it's fine. -> Lc lm th tc quy u tin xong th mnh vo
nh v sinh, cha b kp I-20 v tp h s nn PHN GC GIY HI B T do
mnh s lm trng bn ra tay. KHI A MNH CH NG NI RA LUN
KHI B N TNG XU.
- CO: *nhn phn gc giy* It's fine.
- Mnh: Thank you so much.
- CO: What major will you study? (Cu hi ny hi ch kia)
- Mnh: I will study Marketing because I'm always interested in making
commercial and promoting brands. I love how people be affected by what i do
and buy my products. My dream is to become a Brand Manager.
- CO: *ch vo I-20* Why do you choose this school to study?
- Mnh: I searched on the Internet and it has great feedbacks so i decided to
study in this school. It is the largest community college in Texas. I has
reasonable tuition fee and lots of campuses and programs. It also has great
supporting for international students and the teachers are very skilled and
friendly so i think they will help me a lot in my study.
- CO: Why don't you study college in Vietnam?
- Mnh: Honestly, i find Vietnamese educational system very unefficent and
stressful. In the other hand, the foreign evironment is very active and i can
also improve my English fluently.
- CO: Cho ti xem hc b ca bn. (Hc b mnh ba nm u trn 8.0) What
do your parents do?
- Mnh: My parents have a fashion shop. Do you want to know their detailed
income? -> CH NG GI PHN TI CHNH CO BIT C G IU
KIN CHO DU HC.
- CO: Sure.
- Mnh: bla bla bla (phn ny mnh xin gi ring t nh)
- CO: What are you doing now? *thng th tp trung nh my nhng n
cu ny c l nhm cho mnh pass nn nhn su vo mt mnh*
- Mnh: I have just graduated high school recently so now i spend my time to
learn new experience and improve my English.
*CO bm giy hng vo I-20, cn bnh thn b thm kim bm vo bm, ri
ng ln k th. Mnh cng mng thm m thy CO c im ru, khng ni
nng g ht.*
- Mnh: More questions, sir?
- CO: No.
Ri a mnh giy xanh d, dn d th ^^
- Mnh: Thank you so much. Have a nice day.
Sau khi phng vn mnh c kt vi kinh nghim sau:
+ Mnh hc Houston Community College. Trng ny b n l hc ph r, t l

trn li cao nn thng b nh rt. Tu trng hp nh, mnh t tin trnh by
nhng l do chn trng nh trn th vn pass.
+ C ngi thn vn pass nh, min h thy c ta ng tin tng du
hc.
+ Khi h ang nh my m im im, ta c th chm vo vi cu v hc tp
hoc "I hope you can trust me and grand me the visa because... (nhng l do
quay v VN)". Ch c vi pht nn ng lng ph nhng khong lng nh!
+ Qua nhng chia s, mnh hnh dung lc phng vn s rt gp rt, dn dp
nhng mnh thy cc CO kh bnh thn (CO mnh cn c thi gian thay kim
bm na m). C ngi khi rt hi l do, CO vn n tn ch vo t giy trng
bo h v c, cn i h thu dn giy t vo h s xong ri mi ku ngi
khc. Mnh khng thy CO no qut nt hay cau c c, chc may mn hm
nay tm trng h tt ^^
+ Mnh giao tip ting Anh kh tt, tr li tri chy, lu lot, mt th ci ti.
Nhng nguyn tc n gin nhng rt hiu qu.
+ Mnh theo o Pht v rt tin vo lut nhn qu ca nh Pht. Hn xui m
ta thng ni ph thuc vo nhn duyn ta gieo trng. Mi ngy mnh c
Ch i bi, hay i quyn gp t thin, ca t lng nhiu. Lc xp hng mnh
cng nim khu nghip thanh tnh, li ni ra s m tai: "Tu r tu r, ma ha
tu r, tu tu r, ta b ha." Hi tm linh mt cht xu hen :> nhng chia s cc
bn theo o Pht c th p dng theo.
Mong rng mi ngi u pass ht nh!
Tnh hnh l m mi xung tht xong c nh ah. M gp CO ngi Hn th phi
(m on vy, or Nht g , nhn l bit ah), a ny hi hi. M pv lc 8h20,
trc m c my ngi pv m u fail ht c du lch ln du hc. Ti lt m ln
a ch hi cu qua M hc u ri i coi ngay hc b vi ti chnh ba m (m
c a bng v bng im H trc m a coi qua loa, i xem hc b c3 ca
m), xong nhn giy php kinh doanh ca ba m v ch ch vo dng c a ch
cty, sau hi m lm g sau khi hc xong? Tt nhin m tr li l v VN ngay
v plan ca m trong tng lai trong c on ni s thc hin 1 m c (m
xin gi kn cho ring m) trn qu m, th l nh hi ngay "Ti Ngh An ?"...
M ni "yes"... Ri nh a m t giy trng.... C nh ngh sao ? C l no l
ti k mun cho ngi Ngh An i? Trc m cng nghe nhiu ngi ni qu
min Trung trong c qu m b t chi nhiu, l no m k c s qua US
tht???
mnh pv lc 9h50,z ly du vn tay m thy 1 c v 1 ch ly trc run qu,tay

lp cp lm mnh ci r ln,i n ch xp hng chun b c chia vo
no pv,mnh c theo ng m ng,k quay ngang quay dc,c nhu ng ng
trc mnh quay qua nhn pv ,hm m 5 ,mnh pv s 2 sau y l cuc pv
ca mnh
ME:good morning sir,my name is...,im here for the us visa,how are u sir?
CO:im fine,tks you?
ME:im good ,tks sir
CO:what school will u study in the US?
ME:the language center of....
CO:why do u choose US to study?
ME:first,becuz of its good training program...
second,its the country of inovation...
third...(b CO ct ngang)
CO:give me your "HC B" passport and I-20
ME:here u are sir
CO:give me your savings book(mnh kp tt c giy khen cp2 v 3 vo)
nh my mt lc,
CO:do you have any relatives in there?
Me:yup,i have an aunt live in....
CO:where will you stay?
ME:i will live homestay sir!
CO:why dont u stay with your aunt?
Me: cuz she lives far from my school sir,
CO:(nh my vi ch r ct passport mnh ln k) CONGRATULATION,....
Me:tks ri rt chy ra xm p ln c
p/s:kinh n0 ca mnh l va vo ch ng cho hi v gt bn thn trc km
vs n ci vs khun mt tht ti,my CO pv c ngy nn rt coi trng bn no
vui v trong sut bui pv,sau ui nn km theo sir or mam t php lch s
nhng k rt r,mnh tl rt to,c th c phng u nghe ting mnh,trc khi vo
pv nn cm n tt c nhng ng hng dn cho mnh,lm theo hng dn k
quay ngc quay xui,k bt chuyn hay nc vs qi c,chc cc bn pv sau u
pass ht
Mnh va u phng vn sng 25/8 ny, u ngay ln u tin lun...
Mnh mun chia s cht kinh nghim cho mi ng: 1) Din mo : o s
mi trng + qun ty( tr trung t ) or jean m ( c bit phi sng
mu ht ). Giy sandal cao 5fan, bata, ko mang cao gt nh... Ngoi
hnh l 1 yu t quan trng , v d sao iu thu ht u tin l gng
mt a nhn, make up nh nh to s rng r...
Ngy ng: 09-10-2015
914 lt xem

ht nh
Chc bn phng vn xin visa du hc m thnh cng
Mnh va u phng vn sng 25/8 ny, u ngay ln u tin lun... Mnh
mun chia s cht kinh nghim cho mi ng:
1) Din mo : o s mi trng + qun ty( tr trung t ) or jean m ( c bit
phi sng mu ht ). Giy sandal cao 5fan, bata, ko mang cao gt nh...
Ngoi hnh l 1 yu t quan trng , v d sao iu thu ht u tin l gng
mt a nhn, make up nh nh to s rng r...
2) Quan st: mnh ngh y l yu t quan trng th 2, mnh cng nh quan
st m mi u pv. T cnh cng i vo , xut trnh giy t, lm th tc h s,
ly du vn tay,lc cng l ng lm nhng bn phi lanh nhn ng u tin,
thy b nhc nh ch no th mnh rt kinh nghim...
- xp hng vo tng phng vn: bn phi m th t mnh s ri vo
phng no, nu may mn lt vo c ng n ng pv th qu tt, ph n
hoc c phin dch vin ng Vit th xem nh c hi thnh cng l 10-30% thi.
3) cuc phng vn:
-Trc bn s c 1 ng ang pv, v bn s ng sau lng ng ta, s nghe 2 bn
trao i vs nhau... Bn ng sau, s ng thng lng, ko khu chn, cm h
s a hng ngang ra ch ng c m vo ngc... V CO s lic s qua ng
pha sau. Vn ci mm nh d h ko nhn mnh
n lt bn: ci tht ti, toe tot khi bc chn n bn v cho tht

nhanh ming trc CO nh, phi ch ng trong vic cho hi, trong lc cho
xong, rt ht h s theo th t hc tp, giy kdoanh,ti sn Ba M ( chuan
bi san truoc )v kp ghim n theo chiu hng ca Co, h khi phi lt tr
li giy xem ( s tinh t y ), ch l phi cm h s trn 2 tay, cch mt
bn 5cm ( ch yu mnh trng h s nh vy s to s lanh li, ch ng v
s tin cy v giy t ) Co ng ta d sc bit giy t , s tkiem u gi ht...
Hnh ng nh thi nhng l im cng y.
- cuc hi thoi: ch lng nghe, ni tht to, r rng v ng c ma tay ma
chn q v mnh ng xp hng thy 1 bn ng tl pv ni to v ma tay ma
chn th m vn c rt... H l ng tng tri nn nhn s qua hnh ng ca
mnh thi l h hiu mc ch lin... Mnh b Co hi 7 cu hi, tuy nhin 2 cu
b lp li, nhng cu hi lp li l c hi cho cc bn y, bn phi vng
vng, ko lung cung, tr li qua ln 2 l ging iu phi gng ln, ni dt
khot... V h mun th phn ng ca bn ntn? - hc b ca mnh th im

thp, nu Co xem th s cho rt ngay, nhng nh ln i hc, mnh chm hn
nn kt q l bng Gii... Lc Co ni bn a giy t hc tp cho ti xem,
mnh a hc b v bng cp 3 trc, Co va gi hc b c 2 trang cha kp
nhn th mnh th vo bng im Co b chi phi qua bng im ca mnh...(
bn phi bit bn b yu ch no m t khc phc ) nn Co nhn ngay bng
im ca mnh v ni Good... Nu Co m xem hc b v nhn qa bng im
ca mnh th c s chnh lch qu, cha chc mnh gii thch h thuyt
phc nn phi ba lm t
- h s mnh c cm trn tay nh ti y sn sng, Co lic qua v ko cn xem
giy kdoanh v ti sn Ba m mnh lun... Hi ngay Bame lm ngh j , thu
nhp bn ?( hi thu nhp 3 ln lun) mnh cng cu 1 & 2 ni c ch ng v ng
ng hong nhng qua ln t3 l theo phn x mnh trn mt ln, ni to
85milion dong a month...
- bn phi bit cch thu ht v to s tin cy ni Co thng qua nhng cu hi
Yes, No question... Gn ging, dt khot v lc u theo...
-C xong mi cu hi bn phi lun lp li l mc ch ti i hc, nhn mnh
l ti i hc , i hc v i hc ti M...
-hi xong, Co cho mnh ng 1' ri nh my tm thng tin v mnh , mnh vn
c ng yn, cm h s trn tay, ming vn ci nh, ri ci ti, nhn vo
mt h, ko nhn i u ht nh, v Co nh lc hng bn, h ko nhn thng
vo mt mnh nhng c camera ang chiu mt mnh v d nhin l Co ang
xem sc mt mnh...lc y, ko kh hi cng, mnh nh ng thao thao cho
khi th ng nhng mnh ngh rng : ko nn ni, nu mnh ni ra cha chc
tt, li cng l yu im ca mnh, rng ti tha thit c i m, nn ng
bt cn thi... Th l u ngay
C nhiu bn vn c inh ninh ko bit l do v sao mnh rt d tr li rt tt

v tl rt tri chy nhng Co h s ko nghe bn ni ht iu j u, thng tin
ca bn h cp nht ln my tnh ht ri... Qan trng thn thi v s t tin
l chin thng thi cc bn...ch c quyt tm thc s mi to ra c s t tin
v mnh dn , ng run j c, hy c c gng l ti i ln ny l phi u, ko
nn ngh rt th pv li ln 2, ln n... Mi nguoi Hn nhau hay ko l s t tin,
lanh l v nht l s may mn...
Du hc sinh m chia s kinh nghim du hc m
Hm nay mnh pv 9h20fail...bun qu chia s cho cc bn...mnh phng vn
s 1 b en thui...ko bit m hay j na ko c trong hnh nh chc ngi mi....
Me. Good morning...how are you miss...
CO. I'm good and you
Me.i'm fine thanks
CO... what school do you go to in the US. And why

Me.bala bala
CO. Co ny ni nh qu mnh ng ngi...biu co nhc li v b ni ting vit
sau khi tt nghip cp 3 em lm j cho xem hc b
Me. a hc b here you are.minh (tr li ting anh) hc ESL ngoi ng
khng gian. Ci ci..
CO. Do you have relative in the US ni nh qu mnh nghe c relative thi
Me. No.I don't have
CO.ai chi tr cho vic hc...ting vit cng kh nghe na...haiz...
Me.my parents
CO.what do parents do?
Me. My parents do business on stationary about educational equipment and
grocery supply for schools offices and students. They also have kiosks for
lease. a hp ng thu ki t...
CO. C anh em trai j ko...ting vit.
ME. I have one youger sister
Ri CO c ni c kp t giy trng mnh k hiu...v ni qu nh...thy t giy
trng xc nh tks ra v...
Mnh pv ln u ngy 28/9 sng 8:40, gp a CO m en to cao vm v ^^! A
y hi ngu vz mnh, mt lnh lng k ci, nhng mnh thy a rt d thng
do a cho mnh t giy xanh =))) Sau y l ni dung cuc phng vn:
- good morning sir
- e qua m lm g? quay qua nh my
- I have a dream(ci on ny ring t .....)so I wanna go to US study abroad
before get them.
- whats product? (Mt lc ny cng v nhn thng mnh)
- ...
- im lng nh my
- what do u want to see something sir? (Ch vo xp ti liu)
- cho a xem hc b.
- here you are.
- what do your parent do? li nh my
- ... (Va ni va show nh giy t ca ba m) xong mnh nh a thm giy
t kinh doanh v s nhng nh thy xong lc u y ra.
- qa bn e hc j? (nh my)
- ...
- why did you choice this school? nh my
- So you have bother someone or relative?
- He is my mother's friend.
- what is his job?
- (Mnh ngp ngng, Tr li t.v ri a y dch t.a cho mnh)

nhn mnh trl ri nghim 3s, 3s kinh khng ri nh nhng cm t hng v
xanh a "em nh c k r em i20 km theo khi i my bay nha" Cm gic
ko c ming knh l e bay v m a ri =)))))
Kinh nghim: mnh c chun b trc cu trl theo mnh l hay nht, nhng
khi trl trt qut v cc k ngn do hi hp Mnh c j trl nn phn x
nhanh. Mc tiu r rng (tt nhin c v vn), mnh l ngi ch ng a giy
t, nhn vo mt C.o triu mn :"> (ni ch run q mnh k ci ni lun).
Vy m xong bui pv mun rng tym =)))
Mnh thy b n xp hng trc mnh m m nh hng nng cng pass.
ng sau mnh 1 bn nam k bik c qa k =)) Bn vo cmt cho bit vi nha.
Mnh trc mnh l hn 20ngi pv v khong 5 giy xanh c trao.
Hnay nhn c visa ri nh nhm
Co: c c ch g khng Me: c 1 c v 2 ch xem xem ri nh nh
my tnh, chun b cho mnh out. Nn mnh thy th nn ni thm l
e s chc chn tr v VN, em mun t lp nn khng vi ng b m
ng b bang xa em.e thy mnh hc Vn cha trnh nn
khng gim m cty ring nn mun qua M hc hi thm kinh
nghim v m l quc gia mnh v Kinh T v c nhiu nh kinh
doanh ti ba lc ny CO wow.ri chc mng a cho mnh 2 t giy
ri gi h chiu mnh thank sir ri ra v
Ngy ng: 13-10-2015
895 lt xem
ht nh
Kinh nghim phng vn xin visa du hc m 44
Em mi pv ngy hm qua v fail k bit ti sao !!!
CO hi em nhiu lm nhng em tr li c ht vs li CO cng kim tra ht ti
chnh ngh nghip b m ca em lun. Lc u em vs m em tng u xong
CO rt t giy trng ra em mi ns vs CO l: 'em c bng ielts chng minh em
c gng hc tp trong nm qua' xong CO ns t giy trng ny s gii thch
cho em l do ti sao rt
Sau y mnh xin Chia s kinh nghim phng vn xin visa du hc m trong
bui pv ca mnh
Em: Good morning! Sir
Co: Hello! How are you??
Em: I'm very excited to be here to interview!!
Co: yeah!! Where will you study in the U.S??
Em: Minnesota state
Co: why do you study in this state???
Em: b/c the school is located in this state
Co: which school will you study??
Em: SPP ( vit tt tn trg)
Co: cho anh xem hc b v bng im ca em c khng ??
Em: yes,sir . (Em a hc b v bng ielts )
Co: cho anh xem ti chnh v s tit kim??
Em: yes,sir. I have 2 saving books
Co: what 's your parents do??
Em: ........
Co: Em c ngi thn hay b con g m khng???
Em: no, sir I don't have relatives in the U.S
Co: em c lm cty du hc no khng???
Em: d khng giy t ny b m v em t lm.
Xong co anh my
Em: I love your T-shirt!! (Lc Co mang o mu hng) Your T-shirt are very
cute!!!
Co: vn nh my k care lun
Ri Co quay li a giy trng v em ci li cht nh ( trn)
Cuc phng vn ca em khng bit l do rt, s cha i m c ri em l CO s
3 v ngy hm qua em i em c thy CO s 7 ca s 7 lun v ca s 7 c
nhiu ng u nht ca em ca s 5 v ng Hn Quc ca s 6 c 2 ca ng
l ca 3,4 ca s 2 ch da en tr dth cc cng d u na cng c 1 anh da
en na m anh ng ca sm.

Mnh xin Chia s kinh nghim phng vn xin visa du hc m trong cuc phng
vn sng nay 10h, phng vn ln u, vo 7, anh ru quai nn.
Mnh cm thy s t tin v phong thi rt quan trng. My bn hy tht thoi
mi, xem nh 1 cuc tr chuyn m a bn mnh hi thng tin ca mnh vy
thi.
My bn i hc tht s th chng phi s ai c. Khng nh ti i hc m. T
tin ln, d phng vn ting vit hay ting anh. V trc mnh c bn tr li
90% l tv nhng vn pass, v mnh quan st thy bn kh t tin, nm r
thng tin ca bn thn mnh v c th tr li thi.
Chc cm bn may mn, t tin v thc hin dc c m ca mnh
n mc gn gn ra dng hc sinh, cng ng qu chy chut, hay t ra lum
thum qu qu cho ngta thng, gn gng tm tt v chuyn nghip. Ko

nn mc o di, hay g nng nc qu, xp hng lu, mt lm.
y l cuc phng vn ca mnh. ton b ting Anh. khng xem ti chnh, ch
xem hc lc.
Me: Good morning, how are you?
CO: I'm great. How are you? Give your passport, pls
Me: Here you are. I'm good but quite tired coz of a long queue.
CO: (nhn dng ngi xp hng, mt ngn ngm) ya, so long. Where are you
going to study?
Me: I'll study in Georgia
Co: Georgia? ok. What u gonna study?
Me: I'll study Entrepreneur and Small business management.
CO: Can I see your grade?
Me: ya. (mnh a lun hc b lng vi bng im H v ietlts)
ME: my dad... my mom
nh my
CO: what do you want to do after come back VN?
ME: I have 2 options. First one is I gonna apply for a job as a Human
Resources. Or I will start-up and run my own business. I want to open a yoga
and meditation center.
CO: laugh
CO: Do you have any relatives in the US?
Me: Yes, I have 1 aunt.
CO: where does she live?
Me: She also stays in Georgia
CO: What is her job?
Me: she is an employee in nail salon.
CO: OK. In 10 seconds, I want you to persuade me that you are not going to
work with your aunt in nail salon.
Me: Ya, I feel like if I work as an employee in nail salon, I gonna betray myself
and my dreams. I want to focus on studying so I can come back VN soon to
accomplish my dream to become an entrepreneur.
nh my
CO: va ly giy va hi mt rt d thng " Are u sure u're not working
right ? in a book store?
Me; Yaaa, absolutely.
CO: ci Ly giy xanh, congratulation. Study well, come back soon.
Me: Thank you very much.
Du hc sinh m chia s kinh nghim du hc m new
Hm nay mnh i phng vn lc 9h40 v pass.ng anh p s 7 ru quai nn

p trai vui tnh lm.
Mnh Chia s kinh nghim phng vn xin visa du hc m ca mnh, Cuc
phng vn ging nh cuc ni chuyn ca 2 ngi:
Me: goodmorning sir, how are you to day
Co: I'm fine thank you
Co: hi qua m bn hc u (bng ting anh)
Me: hc bang washington
Co: bn hc ngnh g(bng ting anh)
Me: hc qun tr KD
Co: bn c chc l s quay tr v VN sau khi hc xong khng? (ting anh)
Me:p ng k hiu nn hi li
Co:nhc li bng ting vit
Me : ti c c m l t mnh m 1 cng ty ring nn ti mun qua M hc
hi thm kinh nghim(TV nha)
Co: gt u, cho xem hc b
a vo nhng d qua loa khng xem th phi
C hi tip bn hc i hc VN cha
M: yes, ti hon thnh chng trnh cao ng ngnh QTKD VN
Co: cho xem bng im( lc trc a hc b mnh c a thm bng im
ri m Co khng nn khi nhc li Co sorry)
Co hi thm c ng thn bn My k
Me: yes
Co: c ai
Me: ng b
Co: c c ch g khng
Me: c 1 c v 2 ch
xem xem ri nh nh my tnh, chun b cho mnh out.
Nn mnh thy th nn ni thm l e s chc chn tr v VN, em mun t lp
nn khng vi ng b m ng b bang xa em.e thy mnh hc Vn cha
trnh nn khng gim m cty ring nn mun qua M hc hi thm
kinh nghim v m l quc gia mnh v Kinh T v c nhiu nh kinh doanh
ti ba
lc ny CO wow.ri chc mng a cho mnh 2 t giy ri gi h chiu
mnh thank sir ri ra v
Ch yu l cc bn phi t tin, xem cuc pv nh cuc ni chuyn bnh thng,
ng im lng khi C im lng m phi t th hin bn thn mnh
Me: yes, ti c bc sng dillen, bang colorado. CO: bc em lm g?
Me: bc em lm ch kinh doanh. Co: kinh doanh ci g? Me: bc lm
ch kinh doanh chm sc sc p cho ph n. Co: ngi nh em
hng dn em chon trng ny h? Vy em c chung vi bc
khng?
Ngy ng: 13-10-2015

971 lt xem
ht nh
Sng nay mnh phng vn lc 9h v pass
Mnh phng vn CO s 7 (anh M d tnh):
Me: good morning!
CO: Good morning
where do you study in US?
Me: bla...bla....
CO: ohh...Do you know about this state?
Me: bla...bla...
CO: Cho a xem hc b
Me: a v...ci ci
CO: Xem rt k bng im v hc b, lt i lt li koi my ln
Xong nh my rt lu
Me: bla...bla....
sau hi mnh nhiu lm m h qun ri...
CO: hi c ng thn bn M ko?
Me: no...
quay v nh my quay ra Cogratulation!.....have a nice trip....g na m
ko nghe lo chp t giy xanh thank you thi...
l kinh nghim phng vn xin visa du hc m m mnh mun truyn t li
Sg ny 17/8 mh phng vn v fail. Mh vo s 7 gp a M trg cho ni vui
v.
CO: e hc ngnh g M
Me: My Major is computer science
CO: ti sao e li chn ngnh ny
Me: i want to become game developer and i love computer a lot
CO: (c v ngc nhin) game developer ging rt cao . bn thch game no
Me : khng nghe nhng khng bit ti sao ming mh li tht ln yes ( bun
thit ch)
CO: nhn mt t hi li cu
Me: ( mh nghe c) gta v , watch dog
CO: gt u ci ( mh mun sorry v tr li by m cha kp CO hi tip) mnh

ngh mh lm CO kh kh chu . ba m l ngh g
Me: My mom has fashion store at bnh thanh district. She also distribute
clothes to some provinces in the sounther in vn. her monthly income is
about... Usd ( She also.... In vn) mnh b khn khn mnh ngh mnh mt im
ch ny kh nhiu vs CO.
CO: bn c ngi thn M khng
Me: no i have not
Bm my tnh 1 hi
Mh thy l toi r
CO: a rt tic e khng iu kin i hc M
Me: ( mt bun) bye sir ( nh nh)
Minh nghi mnh qu ch quan huhu.
Bui phng vn hm nay ca mnh. Bnay mnh rt. Minh chia s kinh nghim
phng vn xin visa du hc m vi mi ngi mi ngi bit tnh hnh phng
vn ngy hm nay. C 5 phng. 4 CO 4 nam v 1 n.
- Phng CO s 7 l anh c ru quai nn. Nhn kh l thn thin. Pv hi nhiu
lm. Mak 1 ngi u 1 ngi rt.
- Phng CO s 6 la anh da trng m m lnh lng lm. Hi t mak t lc minh
vo thy rt nhiu hok c ai u.
- Phng CO s 5 l anh da trng m m nhn c cm xc hn CO s 6. Hi kh
nhiu. 4 5 ngi rt c 1 ngi u.
2 phng kia xa qu k kp nhn he he.
Mnh pv phng s 5. Ni dng pv ca mnh nh sau.
CO: where u study in us?
(Co ny ni nhanh m kh nghe lm, mnh phi hi li 2 ln mi nghe c)
Me: i'll study at colorado heights?
university. At colorado state.
CO: Ti sao bn chon trng ny?
Me: ti chon trng colorado heights university bi v trng ny khng nhn
nhiu ngnh hc nhng h tp trung pht trin ngnh kinh doanh quc t,
ngoi ra ting Anh l ngn ng chnh. Bn cnh trng c lp hc nh, tp
trung pht trin cht lng hc sinh tt hn...( cha ni ht th CO ct
ngang bo oke so em c ngi thm bn m khng?)
Me: yes, ti c bc sng dillen, bang colorado.
CO: bc em lm g?
Me: bc em lm ch kinh doanh.
Co: kinh doanh ci g?
Me: bc lm ch kinh doanh chm sc sc p cho ph n.
Co: ngi nh em hng dn em chon trng ny h? Vy em c chung vi
bc khng?
Me: em s k tc x thun tin cho vic hc....( cha kp ni ht CO
hi tip)
Co: Ai tr hc ph cho em
Me: ba m s tr hc ph cho em
Co: cho xem bng im vi hc b.
Me: yes. Here sir (mnh a tt c hc b, bng im, bng khen...)
Co: ba m lm ngh g?
Me: Ba m lm ch kinh doanh.... Kd..... n rt ni ting bmt.
Co: im lng xem hc b v g my tnh.
Thy vy mnh ni thm.
ba m em c 4 bt ng sn.
E c hp ng bo tr ti chnh.
Ba m c dnh tin cho e i hc. Tr gi tin tit kim l 1,3 t
(Lc ny Co quay qua nhn mnh v wow)
Co: c qu nhiu tin cho em i hoc.
Quay qua n. Xong lai hn my tnh v ni tip. Xin lipla...pla... (lc ny CO
ni g mnh khng hiu)
I'm so sorry.
Me: thanks you.
(Ch hiu sao rt m thy vui lm , ci toe tot nh u visa . i ra my
ngi nhn thy mnh ci ti quay qua bo nhau nh u ri sng gh
hng. Cn CO trn mt nhn mnh lun, mnh thu dn h s ri ci u cha
re v.
Khi hi ti thn nhn bn M. Co cng hi nhanh lm, mnh cha kip din gii
g thm l Co hi lin tip... e thy mnh khng thi gian tr li ht ,
mnh ta sng. Th li b next cu tip theo.
a hahaha
cui cng th VISA cng v
sau y l tng thut ngy 5/8:
8h sng bc vo, l ngi th 2 pvan
Phng vn bng ting anh nhng chuyn qua TV cho nhanh
CO: hi
me: good morning sir
CO: bn s u khi qua m
me: Houston
CO: ai cung cp chi ph cho bn
me: ba me ti
CO: ba me bn lm gi
me: M ti th bla bla bla
CO: ti bit ri, cn ba bn
me: Bla bla bla
CO: bn tt nghip i hc hoc cao ng vn cha
me: tt nghip 1 trng lin kt vi HCC. ti c bng im y
xem xem
ng ng
CO: Case cu bn l 1 case tt nhng do i-20 ca bn hn cht l 7/8 qu st
ngy nn ti cha th cp visa cho bn c. bn hy b sung thm th nhp
hc tr ri gi li cho chng ti
b sung ln 1:
th hn nhp hc ngy 14/8
nhn c mail ca lsq: bn cn b sung th nhp hc dc extend ti thiu 2
tun
b xung ln 2:
th hn nhp hc ngy c extend theo yu cu
Chia s kinh nghim phng vn xin visa i du hc m P14
V mnh pass, theo mnh th tr li trung thc, phong thi t tin bnh
tnh l ok v trc khi phng vn Lnh s xem qua h s mnh khai
v phn no quyt nh cho mnh rt hay u ri.
Ngy ng: 19-10-2015
600 lt xem
BF xin tng hp nhng Chia s kinh nghim phng vn visa du hc m, t

nhng cuc phng vn thc t ca cc bn hc sinh vi hy vng s gip cc
bn hc hi thm c nhiu kinh nghim t nhng bn i trc, v sau
mi ln mi cuc phng vn chng ta s cng bnh lun c thm nhiu k
nng. cc bn c th chun b h s k cng v t c Visa du hc m
ht nh
Mnh xin chia s Kinh nghim phng vn xin visa du hc m 51 hm 14/8,
mnh gp CO s 11
Ton b cuc pv ni bng ting anh nhng mnh s ghi ting vit cho nhanh
-Qua hc g?
-Hc general engineering 2 nm cao ng cng ng Boston ri sau
chuyn tip ln hc Electrical Engineering i hc.
-Cho ti xem hc b
cm lt s qua
-Ba m lm g?
-Ba m c cng ty logistics, vn chuyn hng ho
-Vn chuyn ci g?
-Hng ho thi, ch yu l lp xe, my mc thit b, ho cht.
-C anh ch em g khng?
-C ch rut va tt nghip thc s i hc suffolk Boston v ang lm vic
di dng OPT pensylvania

-C giy t g chng minh khng?
(Mnh a bng im ca ch)
-Ch c v khng?
-C ch, visa ca ch ti nm sau ht hn
-Ch sinh ngy thng no
-29 thng 3 1992
-Ch ly chng cha?
-Cha.
V mnh pass, theo mnh th tr li trung thc, phong thi t tin bnh tnh l ok
v trc khi phng vn Lnh s xem qua h s mnh khai v phn no
quyt nh cho mnh rt hay u ri.
Hm nay mnh phng vn c 3 cu th l fail...
1. Qua M hc g?
2. Ba m lm ngh g?
3. Hin ang i hc hay lm g? ( Mnh Fail l do cu ny)
V l do mnh fail l mnh ngh hc 1 nm n thi i hc v i lm t
thin...
Chc cc bn ln sau may mn nh...
Mnh sinh nm 1996
Kinh nghim ca mnh l c ci tht ti v t tin l c....
Hm nay mnh xin chia s Kinh nghim phng vn xin visa du hc m 53,
mnh phng vn lc 10h gp CO n da en.
Thc s th qua cuc phng vn ny mnh cm thy l CO rt ch trng vo
cch th hin bn thn, c bit l c ch, thi v phi ch ng.
V y l cch mnh tr li:
-trng g? I'll study at Berkeley College in Fashion Merchandising
Management. The first two years I'm gonna study associate program and the
last two years i'm gonna study Bachelor program. Moreover, the major
programmes are ....... and so on.
-saving book? Yes of course, the total of it is 1 billion dong. Further more, my
parents decided to save money for me to study aboard 10 years ago. Here is
the proof. ( va ni va a ci bo him prudential ra c ng k vo nm
2005 ).
-what do your parents do? .....
-siblings? ....
-any relatives in the US? No, I dont have any relatives in the U.S.
-any friends in the U.S? Yes, his name is .... He is now studying at Berkeley
College too. He said "the teachers at Berkeley College are really thoughtful,
caring, friendly, enthusiastic and that makes me more interested in that
school.
-hc b? ....
Thy CO im im mnh ch ng hi : "would you like to see some of my
designs?"
- CO ni "yes of course." Xem xong ni "excellent"
- Thank you.
-You are approved.
-Thank you a lot.
-(Dn d ra sn bay)
-Here you are. ( a giy xanh + hng )
-Thank you for your time.

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Welcome to Financial Accounting

Welcome to Financial Accounting : Using the Tutorial

Welcome to Financial Accounting : The Setting

Welcome to Financial Accounting : The Accounting Process

Welcome to Financial Accounting : Module Overview

Welcome to Financial Accounting : Module Overview (continued)

Financial accounting is an information system that:

Since auditors have to attest to the validity of a company's financial

Terms and Concepts : Overview of Financial Reports : Income Statement

Terms and Concepts : Overview of Financial Reports : Statement of Cash Flows

The Balance Sheet is so named because:

Terms and Concepts : Introduction to Concepts

Terms and Concepts : Introduction to Concepts : Entity Concept

Terms and Concepts : Introduction to Concepts : Going Concern Concept

Terms and Concepts : Introduction to Concepts : Materiality Concept

significant to their decisions. As in most matters requiring judgments,

In financial accounting, the quality of the output depends on the relevance

Terms and Concepts : Accrual Accounting

Terms and Concepts : Accrual Accounting : Accrual vs. Cash-Basis

briefly explored three fundamental accounting statements,

started to appreciate the inherent conflict between relevance and

The Balance Sheet

The Balance Sheet : Layout

Which one of the following best describes a balance sheet?

Acquired at measurable cost

The Balance Sheet : Assets : Asset Examples

The Balance Sheet : Assets : Not Assets

The Balance Sheet : Assets : Tangibility

An item can be an asset whether or not it has physical substance, i.e.,

The Balance Sheet : Assets : Liquidity

It involves a probable future sacrifice of economic resources by the

The Balance Sheet : Liabilities : Examples

The Balance Sheet : Liabilities : Not Liabilities

The Balance Sheet : Liabilities : Liability Types

A business is being threatened to

Which one of the following best describes the fundamental accounting

The Balance Sheet : Concepts : Dual Aspect

initially in the entity's accounts. It requires that transactions be recorded in

The Balance Sheet : Concepts : Historical Cost : Relevance/Reliability

The item must be obtained or controlled by the entity

On June 2, 2014, Mansfield purchases a computer system for $22,000 from

computer system is expected to last 4 years. Which of the following would

The Balance Sheet : Ratios

The Balance Sheet : Ratios : Current Ratio

assets of $250,000 and current liabilities of $100,000. Its current ratio is

The Balance Sheet : Ratios : Total Debt to Equity Ratio : Interpretation

The Balance Sheet : Recap

How a balance sheet is organized.

The Income Statement

measures of operating performance: the gross margin and return on sales

The Income Statement : Layout

The Income Statement : Layout : Gross Margin

The Income Statement : Link to Balance Sheet

The Income Statement : Link to Balance Sheet : Retained Earnings

The Income Statement : Link to Balance Sheet : Dividends

income statement; instead, it directly reduces the retained earnings

The Income Statement : Concepts

The Income Statement : Concepts : Realization Concept

Realization is the process of converting assets, such as merchandise for

The Income Statement : Concepts : Matching Concept

The conservatism concept also applies to the balance sheet. It suggests

The Income Statement : Let's Get Going : Recording

The Income Statement : Let's Get Going : Recording : Cash Sale

The Income Statement : Let's Get Going : Recording : Overall Effect