Mở bài
Công nghệ blockchain đang tạo nên cuộc cách mạng trong lĩnh vực tài chính toàn cầu, đặc biệt trong việc nâng cao tính minh bạch và trách nhiệm giải trình. Chủ đề “How Is Blockchain Technology Impacting Financial Transparency?” (Công nghệ blockchain đang tác động như thế nào đến tính minh bạch tài chính?) ngày càng xuất hiện nhiều trong các đề thi IELTS Reading thực tế, đặc biệt từ năm 2020 trở lại đây khi các vấn đề về fintech và digital transformation trở nên phổ biến.
Bài viết này cung cấp cho bạn một đề thi IELTS Reading hoàn chỉnh với 3 passages có độ khó tăng dần từ Easy đến Hard, phù hợp với học viên từ band 5.0 trở lên. Bạn sẽ được thực hành với 40 câu hỏi đa dạng giống thi thật, đi kèm đáp án chi tiết với giải thích rõ ràng về cách xác định đáp án đúng. Ngoài ra, bài viết còn tổng hợp từ vựng quan trọng theo từng passage và chia sẻ những kỹ thuật làm bài hiệu quả để tối ưu hóa thời gian 60 phút làm bài. Đây là tài liệu luyện tập chất lượng giúp bạn làm quen với format chuẩn IELTS và nâng cao kỹ năng đọc hiểu học thuật.
Hướng dẫn làm bài IELTS Reading
Tổng Quan Về IELTS Reading Test
IELTS Reading Test bao gồm 3 passages với tổng cộng 40 câu hỏi, thời gian làm bài là 60 phút. Đây là bài thi đòi hỏi kỹ năng quản lý thời gian tốt và khả năng đọc hiểu nhanh các văn bản học thuật.
Phân bổ thời gian khuyến nghị:
- Passage 1: 15-17 phút (độ khó Easy)
- Passage 2: 18-20 phút (độ khó Medium)
- Passage 3: 23-25 phút (độ khó Hard)
Lưu ý dành 2-3 phút cuối để chuyển đáp án vào Answer Sheet và kiểm tra lại những câu chưa chắc chắn.
Các Dạng Câu Hỏi Trong Đề Này
Đề thi mẫu này bao gồm 7 dạng câu hỏi phổ biến trong IELTS Reading:
- Multiple Choice – Câu hỏi trắc nghiệm nhiều lựa chọn
- True/False/Not Given – Xác định thông tin đúng/sai/không đề cập
- Yes/No/Not Given – Xác định quan điểm tác giả
- Matching Headings – Nối tiêu đề với đoạn văn
- Sentence Completion – Hoàn thành câu
- Matching Features – Nối thông tin với đặc điểm
- Short-answer Questions – Câu hỏi trả lời ngắn
Mỗi dạng câu hỏi yêu cầu kỹ thuật làm bài khác nhau, vì vậy việc làm quen với tất cả các dạng là rất quan trọng.
IELTS Reading Practice Test
PASSAGE 1 – The Blockchain Revolution in Banking
Độ khó: Easy (Band 5.0-6.5)
Thời gian đề xuất: 15-17 phút
The financial services industry has long been criticized for its lack of transparency and the opacity of its operations. Traditional banking systems often operate as “black boxes,” where customers and even regulators struggle to trace the flow of funds or verify the accuracy of transactions. However, a revolutionary technology called blockchain is beginning to change this landscape dramatically, promising to bring unprecedented levels of transparency and accountability to financial operations worldwide.
At its core, blockchain is a distributed ledger technology (DLT) that records transactions across multiple computers in a way that makes it nearly impossible to alter or delete information retroactively. Unlike traditional databases controlled by a single entity, blockchain operates on a decentralized network where each participant, or “node,” maintains a complete copy of the entire ledger. When a new transaction occurs, it must be verified by a consensus of network participants before being added to the blockchain as a permanent, time-stamped record.
This fundamental architecture provides several advantages for financial transparency. First, every transaction recorded on a blockchain is visible to all participants with appropriate permissions, creating an audit trail that can be examined by anyone who needs to verify the legitimacy of a transaction. Second, because each block of transactions is cryptographically linked to the previous block, tampering with historical records becomes practically impossible without detection. Third, the decentralized nature of blockchain means that no single institution has complete control over the records, reducing the risk of manipulation or fraud.
Banks and financial institutions are increasingly adopting blockchain technology to improve their operational transparency. For example, several major banks have implemented blockchain systems for cross-border payments, allowing both senders and recipients to track the status of international transfers in real-time. Previously, these transactions could take several days to complete, with limited visibility into where the money was at any given moment. With blockchain, the entire process becomes transparent and traceable, significantly reducing uncertainty and the potential for errors or fraudulent activity.
Regulatory compliance is another area where blockchain is making a significant impact. Financial institutions must comply with numerous regulations designed to prevent money laundering, terrorist financing, and other illegal activities. These regulations require banks to maintain detailed records of their transactions and customer activities, a process known as “Know Your Customer” (KYC) and “Anti-Money Laundering” (AML) compliance. Blockchain technology can streamline these processes by creating permanent, easily auditable records that regulators can access when necessary, reducing the administrative burden on financial institutions while improving oversight.
The insurance sector has also begun to explore blockchain’s potential for increasing transparency. Smart contracts – self-executing contracts with the terms directly written into code – can automatically process insurance claims when specific conditions are met, eliminating much of the bureaucracy and potential for disputes that characterize traditional insurance processes. For instance, flight delay insurance can be automatically triggered when verified flight data shows a delay exceeding the policy threshold, with payment processed immediately without requiring manual intervention or claim submission.
Despite these promising developments, the implementation of blockchain technology in finance faces several challenges. The technology is still relatively new, and many financial institutions lack the technical expertise to implement it effectively. There are also concerns about scalability – whether blockchain systems can handle the enormous volume of transactions that occur in global financial markets. Additionally, questions remain about how to balance transparency with privacy, as some financial information must remain confidential for competitive and security reasons.
Nevertheless, the trajectory is clear: blockchain technology is gradually transforming how financial transactions are recorded, verified, and monitored. As the technology matures and more institutions adopt it, the financial industry is likely to become significantly more transparent, accountable, and trustworthy than it has been throughout its history. This shift could fundamentally alter the relationship between financial institutions and their customers, regulators, and the broader public, creating a more equitable and efficient financial system for everyone.
Công nghệ blockchain đang thay đổi hệ thống ngân hàng toàn cầu với tính minh bạch vượt trội
Questions 1-13
Questions 1-5: Multiple Choice
Choose the correct letter, A, B, C or D.
1. According to the passage, traditional banking systems are described as “black boxes” because:
A. They use outdated computer systems
B. Customers and regulators find it difficult to trace transactions
C. They operate only during specific hours
D. They are physically located in secure buildings
2. In a blockchain system, what must happen before a new transaction is added?
A. A single administrator must approve it
B. The government must verify it
C. Network participants must reach a consensus
D. The transaction must wait 24 hours
3. What is one advantage of blockchain’s cryptographic linking of blocks?
A. It makes transactions faster
B. It reduces transaction costs
C. It makes tampering with historical records nearly impossible
D. It eliminates the need for computers
4. How has blockchain improved cross-border payments?
A. By making them completely free
B. By allowing real-time tracking of transfers
C. By eliminating the need for banks
D. By converting all currencies to cryptocurrency
5. Smart contracts in the insurance sector can:
A. Replace all insurance companies
B. Automatically process claims when conditions are met
C. Prevent all types of fraud
D. Eliminate the need for insurance policies
Questions 6-9: True/False/Not Given
Do the following statements agree with the information given in the passage?
Write:
- TRUE if the statement agrees with the information
- FALSE if the statement contradicts the information
- NOT GIVEN if there is no information on this
6. Every participant in a blockchain network maintains a complete copy of the entire ledger.
7. Blockchain technology has been used by banks for over twenty years.
8. KYC and AML regulations are designed to prevent illegal financial activities.
9. All financial institutions have successfully implemented blockchain technology.
Questions 10-13: Sentence Completion
Complete the sentences below.
Choose NO MORE THAN TWO WORDS from the passage for each answer.
10. Unlike traditional databases controlled by one organization, blockchain operates on a __ network.
11. The __ of blockchain means no single institution has complete control over records.
12. Financial institutions face challenges with blockchain due to lack of __ to implement it effectively.
13. Questions remain about balancing transparency with __ in financial information.
PASSAGE 2 – Blockchain’s Role in Corporate Financial Reporting
Độ khó: Medium (Band 6.0-7.5)
Thời gian đề xuất: 18-20 phút
The corporate world has long grappled with issues of financial transparency, particularly in the wake of major accounting scandals that have eroded public trust in financial reporting. From Enron to WorldCom, these debacles have demonstrated the vulnerability of traditional financial systems to manipulation and fraud. Enter blockchain technology – a paradigm shift that promises to fundamentally transform how corporations record, report, and verify their financial activities, potentially ushering in an era of unprecedented accountability and trust.
Traditional corporate financial reporting operates on a system of periodic disclosures, typically quarterly and annual reports, which are prepared by internal accounting teams, reviewed by external auditors, and then published for shareholders and stakeholders. This process, while standardized and regulated, contains inherent vulnerabilities. The time lag between transactions and reporting creates opportunities for earnings manipulation. The centralized nature of corporate ledgers means that determined perpetrators can alter records before audits occur. Furthermore, the complexity of modern multinational corporations, with numerous subsidiaries and cross-border transactions, makes comprehensive oversight extraordinarily challenging.
Blockchain technology addresses these vulnerabilities through several mechanisms. By recording financial transactions on an immutable, distributed ledger in real-time, blockchain creates what researchers call “continuous audit capability.” Rather than conducting periodic reviews of past transactions, auditors and regulators can access current, tamper-proof records at any time. This shift from retrospective to concurrent oversight represents a fundamental reimagining of financial governance.
Triple-entry accounting, enabled by blockchain, exemplifies this transformation. Traditional double-entry bookkeeping, the foundation of accounting for centuries, records each transaction twice – as both a debit and a credit in different accounts. This system, while robust, relies on the integrity of the record-keeper. Triple-entry accounting adds a third component: a cryptographic receipt recorded on a shared blockchain, providing an independent verification that the transaction occurred exactly as recorded. This creates a triangular verification system where discrepancies become immediately apparent to all parties with access to the blockchain.
Several pioneering companies have begun implementing blockchain-based financial systems. In 2018, a consortium of major pharmaceutical companies launched a blockchain platform to track their supply chain transactions, creating unprecedented visibility into the movement of products and payments across their global operations. The system not only improved transparency but also reduced reconciliation time between partners from weeks to minutes. Similarly, some commodity trading firms have adopted blockchain to record purchases and sales, allowing investors and regulators to verify that reported transactions actually occurred and that inventory levels are accurate.
The implications for corporate governance are profound. Board members and executives would find it far more difficult to conceal problematic transactions or inflate financial results if all activities were recorded on a transparent blockchain. Whistleblowers would have verifiable evidence to support their claims. Investors could make more informed decisions based on real-time, authenticated financial data rather than potentially manipulated quarterly reports. Regulators could detect irregularities and potential fraud much earlier, potentially preventing catastrophic collapses like those that have plagued the corporate world.
However, the transition to blockchain-based financial reporting faces substantial obstacles. Existing accounting standards and regulations were designed for traditional systems and would need extensive revision to accommodate blockchain technology. There are legitimate concerns about commercial confidentiality – companies may not want all their financial transactions visible to competitors, even if encrypted. The interoperability between different blockchain platforms remains problematic, as companies using different systems may struggle to integrate their reporting. Additionally, the computational resources required to maintain comprehensive blockchain records for large corporations could be prohibitive.
Perhaps most significantly, there are philosophical questions about the appropriate level of transparency. While increased visibility into corporate finances generally benefits public interest, unrestricted access to real-time financial data could create new problems. High-frequency traders might exploit minute-by-minute financial information in ways that disadvantage ordinary investors. Competitors could gain strategic advantages from observing transaction patterns. Finding the optimal balance between transparency and proprietary information protection remains an ongoing challenge.
Despite these complications, the momentum toward blockchain-based financial transparency appears irreversible. Major accounting firms have established dedicated blockchain divisions, technology companies are developing specialized financial reporting platforms, and regulators in several jurisdictions are exploring how to adapt their frameworks to leverage this technology. While the full realization of blockchain’s potential in corporate financial reporting may take years or even decades, the direction of change is clear: the era of opaque corporate finances is drawing to a close, replaced by systems that make deception far more difficult and accountability far more tangible.
Báo cáo tài chính doanh nghiệp minh bạch với công nghệ blockchain và kiểm toán liên tục
Questions 14-26
Questions 14-18: Yes/No/Not Given
Do the following statements agree with the views of the writer in the passage?
Write:
- YES if the statement agrees with the views of the writer
- NO if the statement contradicts the views of the writer
- NOT GIVEN if it is impossible to say what the writer thinks about this
14. Traditional financial reporting systems are completely ineffective and should be abolished immediately.
15. The time delay between transactions and reporting creates opportunities for financial manipulation.
16. Triple-entry accounting represents a significant improvement over double-entry bookkeeping.
17. All pharmaceutical companies worldwide have adopted blockchain technology for supply chain tracking.
18. Finding the right balance between transparency and protecting confidential information is challenging.
Questions 19-23: Matching Headings
The passage has eight paragraphs (Paragraphs 1-8). Choose the correct heading for paragraphs 4-8 from the list of headings below.
List of Headings:
i. The fundamental vulnerabilities of traditional reporting
ii. Real-world applications in various industries
iii. Revolutionary three-way verification system
iv. The uncertain future of blockchain adoption
v. Barriers to widespread implementation
vi. Enhanced oversight capabilities for all stakeholders
vii. Potential negative consequences of excessive transparency
viii. Historical background of corporate scandals
ix. The irreversible shift toward financial openness
19. Paragraph 4
20. Paragraph 5
21. Paragraph 6
22. Paragraph 7
23. Paragraph 8
Questions 24-26: Summary Completion
Complete the summary below.
Choose NO MORE THAN TWO WORDS from the passage for each answer.
Blockchain technology enables what researchers describe as (24) __, allowing auditors to access current records at any time rather than conducting periodic reviews. This represents a shift from retrospective to (25) __ oversight. Some companies have already implemented blockchain systems, with pharmaceutical firms reducing (26) __ time between partners from weeks to just minutes.
PASSAGE 3 – The Socioeconomic Implications of Blockchain-Enabled Financial Transparency
Độ khó: Hard (Band 7.0-9.0)
Thời gian đề xuất: 23-25 phút
The ascendance of blockchain technology as a mechanism for enhancing financial transparency transcends mere technical innovation; it represents a potential inflection point in the socioeconomic fabric of modern societies. While much discourse surrounding blockchain focuses on its functional capabilities—immutability, decentralization, cryptographic security—the more consequential implications concern how radical transparency in financial systems might reconfigure power dynamics, wealth distribution, and the very nature of trust in economic institutions. These broader ramifications warrant careful examination, as they suggest that blockchain’s impact on financial transparency could catalyze transformations extending far beyond the technical domain of ledger management and transaction verification.
Historically, information asymmetry has been a defining characteristic of financial systems, with institutional actors possessing vastly superior access to information compared to individual participants. This imbalance has perpetuated structures of power where intermediaries—banks, brokers, clearinghouses—derive significant rents from their privileged position as information gatekeepers and transaction facilitators. The opacity inherent in these systems has not been entirely accidental; rather, it has served the interests of established players by creating barriers to entry and maintaining informational monopolies. Blockchain-enabled transparency fundamentally challenges this status quo by democratizing access to transactional data and potentially disintermediating many traditional financial services.
The concept of “algorithmic trust,” central to blockchain’s value proposition, deserves particular scrutiny. Traditional financial systems rely on institutional trust—confidence in banks, regulatory bodies, and legal frameworks to ensure the integrity of transactions and the enforceability of contracts. Blockchain substitutes mathematical certainty for institutional reputation, creating systems where trust emerges not from the credibility of intermediaries but from the verifiable correctness of computational protocols. This epistemic shift from social trust to cryptographic verification carries profound implications for how societies organize economic activity. If trust can be codified in algorithms rather than vested in institutions, the rationale for many existing financial structures becomes questionable.
Empirical evidence from developing economies suggests that blockchain transparency could particularly benefit regions where institutional trust is weak and corruption is endemic. Several projects in Africa and Southeast Asia have implemented blockchain-based land registries and property records, addressing contexts where traditional deed systems are vulnerable to falsification and predatory manipulation by officials. Early results indicate that immutable property records reduce disputes, facilitate access to credit (by providing collaterizable proof of ownership), and diminish opportunities for corrupt appropriation. These cases exemplify how transparency through blockchain might ameliorate governance failures that disproportionately afflict populations with limited recourse to institutional protections.
However, the egalitarian potential of blockchain transparency coexists with considerable risks of exacerbating existing inequalities. The surveillance capabilities inherent in comprehensive financial transparency could be weaponized by authoritarian regimes or exploited by malicious actors. A fully transparent financial system, paradoxically, might prove most advantageous to those with the analytical capabilities to extract actionable intelligence from vast datasets—likely sophisticated institutional players rather than ordinary individuals. Furthermore, the computational intensity required for blockchain operations creates its own form of centralization, with mining and validation increasingly concentrated among entities with access to substantial technological infrastructure. This “recentralization” threatens to replicate rather than resolve the power imbalances that characterize existing financial architectures.
The nexus between blockchain transparency and financial privacy presents particularly vexing challenges. While public blockchains offer transparency by making transactions visible, they theoretically preserve anonymity through pseudonymous addresses. In practice, however, sophisticated analytic techniques can often de-anonymize participants by correlating transaction patterns with off-chain identifiers. This creates a situation that some scholars describe as “transparent anonymity“—an oxymoronic state where transactions are visible but participants’ identities are supposedly protected. The sustainability of this balance appears doubtful as analytical capabilities advance and regulatory pressures for anti-money-laundering compliance intensify, potentially leading to systems that are both fully transparent and fully identified, with troubling implications for financial privacy and civil liberties.
The macroeconomic ramifications of widespread blockchain adoption in finance remain speculative but potentially transformative. Economic models suggest that reduced transaction costs and enhanced transparency could increase market efficiency, reduce information-based arbitrage opportunities, and potentially narrow bid-ask spreads across financial markets. However, other analyses warn that excessive transparency might paradoxically reduce market liquidity, as traders become unwilling to telegraph their strategies through observable blockchain transactions. The equilibrium effects are far from certain and likely depend on implementation details that remain contested.
Regulatory frameworks worldwide are struggling to accommodate this technology while preserving essential safeguards. The European Union’s Markets in Crypto-Assets Regulation (MiCA) and various jurisdiction-specific approaches reveal fundamental tensions between promoting innovation and maintaining oversight. Some scholars advocate for “regulatory sandboxes” that permit controlled experimentation with blockchain transparency applications, while others argue that the technology’s transnational character necessitates multilateral coordination that current geopolitical fragmentation renders impractical. This regulatory ambiguity creates uncertainty that may impede beneficial applications while failing to prevent problematic ones.
Ultimately, whether blockchain technology fulfills its promise of democratizing financial transparency or merely creates new forms of concentration and control depends less on the technology itself than on the governance structures, regulatory frameworks, and distributional mechanisms that societies construct around it. The technology is best understood not as a deterministic force but as a contested terrain where competing visions of financial organization will be negotiated. The trajectory remains contingent, and the stakes—nothing less than the architecture of economic power in the 21st century—could hardly be higher.
Tác động kinh tế xã hội của công nghệ blockchain đối với minh bạch tài chính toàn cầu
Questions 27-40
Questions 27-31: Multiple Choice
Choose the correct letter, A, B, C or D.
27. According to the passage, information asymmetry in traditional financial systems has:
A. Been completely eliminated by modern technology
B. Benefited institutional actors who act as information gatekeepers
C. Only affected developing countries
D. Had no impact on power structures
28. The concept of “algorithmic trust” refers to:
A. Trusting algorithms more than people
B. Replacing institutional trust with mathematical certainty
C. Using computers to calculate trust scores
D. Eliminating the need for all forms of verification
29. Evidence from developing economies suggests that blockchain-based land registries:
A. Have completely solved all property disputes
B. Are too expensive to implement widely
C. Reduce disputes and facilitate access to credit
D. Only work in African countries
30. The passage suggests that blockchain’s surveillance capabilities could:
A. Always protect privacy
B. Be exploited by authoritarian regimes or malicious actors
C. Only benefit ordinary individuals
D. Eliminate all forms of financial crime
31. According to economic models, reduced transaction costs from blockchain might:
A. Guarantee increased market liquidity
B. Have no effect on financial markets
C. Potentially increase market efficiency but effects are uncertain
D. Completely eliminate all trading activities
Questions 32-36: Matching Features
Match each characteristic (32-36) with the correct system: A, B, or C.
You may use any letter more than once.
A. Traditional financial systems
B. Blockchain-based systems
C. Both systems
32. Rely on institutional reputation for trust
33. Create barriers to entry through information control
34. Require computational resources to operate
35. Can potentially be recentralized despite decentralization goals
36. Subject to regulatory frameworks
Questions 37-40: Short-answer Questions
Answer the questions below.
Choose NO MORE THAN THREE WORDS from the passage for each answer.
37. What term describes the situation where transactions are visible but participants’ identities are supposedly protected?
38. What type of regulation does the European Union use for crypto-assets?
39. What do some scholars advocate for to permit controlled experimentation with blockchain applications?
40. According to the passage, what remains contingent regarding blockchain’s future impact?
Answer Keys – Đáp Án
PASSAGE 1: Questions 1-13
- B
- C
- C
- B
- B
- TRUE
- NOT GIVEN
- TRUE
- FALSE
- decentralized
- decentralized nature
- technical expertise
- privacy
PASSAGE 2: Questions 14-26
- NO
- YES
- YES
- NOT GIVEN
- YES
- iii
- ii
- vi
- v / vii (either acceptable depending on interpretation)
- ix
- continuous audit capability
- concurrent
- reconciliation
PASSAGE 3: Questions 27-40
- B
- B
- C
- B
- C
- A
- A
- C
- B
- C
- transparent anonymity
- Markets in Crypto-Assets Regulation / MiCA
- regulatory sandboxes
- the trajectory
Giải Thích Đáp Án Chi Tiết
Passage 1 – Giải Thích
Câu 1: B
- Dạng câu hỏi: Multiple Choice
- Từ khóa: “black boxes”, traditional banking systems
- Vị trí trong bài: Đoạn 1, dòng 2-4
- Giải thích: Câu trong bài viết rõ ràng: “Traditional banking systems often operate as ‘black boxes,’ where customers and even regulators struggle to trace the flow of funds or verify the accuracy of transactions.” Đây là paraphrase trực tiếp của đáp án B: “Customers and regulators find it difficult to trace transactions.”
Câu 2: C
- Dạng câu hỏi: Multiple Choice
- Từ khóa: new transaction, added, blockchain
- Vị trí trong bài: Đoạn 2, dòng 6-8
- Giải thích: Bài đọc nói: “When a new transaction occurs, it must be verified by a consensus of network participants before being added to the blockchain.” Từ “consensus” (sự đồng thuận) được paraphrase thành “reach a consensus” trong đáp án C.
Câu 6: TRUE
- Dạng câu hỏi: True/False/Not Given
- Từ khóa: every participant, complete copy, ledger
- Vị trí trong bài: Đoạn 2, dòng 3-5
- Giải thích: Bài viết khẳng định: “each participant, or ‘node,’ maintains a complete copy of the entire ledger.” Đây là thông tin khớp hoàn toàn với câu hỏi.
Câu 7: NOT GIVEN
- Dạng câu hỏi: True/False/Not Given
- Từ khóa: blockchain, banks, twenty years
- Giải thích: Bài đọc không đề cập đến khoảng thời gian cụ thể mà blockchain đã được sử dụng trong ngành ngân hàng. Chỉ nói rằng “Banks and financial institutions are increasingly adopting blockchain technology” mà không nói khi nào bắt đầu.
Câu 10: decentralized
- Dạng câu hỏi: Sentence Completion
- Từ khóa: traditional databases, one organization, blockchain operates
- Vị trí trong bài: Đoạn 2, dòng 3-4
- Giải thích: Câu gốc: “Unlike traditional databases controlled by a single entity, blockchain operates on a decentralized network.” Đáp án là “decentralized” (không quá 2 từ như yêu cầu).
Passage 2 – Giải Thích
Câu 14: NO
- Dạng câu hỏi: Yes/No/Not Given
- Từ khóa: traditional financial reporting, completely ineffective, abolished immediately
- Vị trí trong bài: Đoạn 2
- Giải thích: Bài viết mô tả traditional reporting có vulnerabilities nhưng không nói là “completely ineffective” hay nên “abolished immediately”. Tác giả chỉ đề xuất cải thiện, không phải loại bỏ hoàn toàn.
Câu 15: YES
- Dạng câu hỏi: Yes/No/Not Given
- Từ khóa: time delay, transactions, reporting, manipulation
- Vị trí trong bài: Đoạn 2, dòng 5-6
- Giải thích: Bài viết nói rõ: “The time lag between transactions and reporting creates opportunities for earnings manipulation.” Đây là quan điểm trực tiếp của tác giả.
Câu 19: iii (Triple-entry accounting)
- Dạng câu hỏi: Matching Headings
- Vị trí: Đoạn 4
- Giải thích: Đoạn 4 tập trung hoàn toàn vào giải thích “triple-entry accounting” và cách nó khác với double-entry bookkeeping, tạo ra “triangular verification system”. Heading iii phù hợp nhất.
Câu 24: continuous audit capability
- Dạng câu hỏi: Summary Completion
- Từ khóa: researchers describe, auditors access current records
- Vị trí trong bài: Đoạn 3, dòng 3-4
- Giải thích: Bài viết nói: “blockchain creates what researchers call ‘continuous audit capability.'” Đây là cụm từ chính xác cần điền (3 từ, trong giới hạn yêu cầu).
Passage 3 – Giải Thích
Câu 27: B
- Dạng câu hỏi: Multiple Choice
- Từ khóa: information asymmetry, traditional financial systems
- Vị trí trong bài: Đoạn 2, dòng 1-5
- Giải thích: Bài viết mô tả: “This imbalance has perpetuated structures of power where intermediaries…derive significant rents from their privileged position as information gatekeepers.” Đây là paraphrase của đáp án B.
Câu 28: B
- Dạng câu hỏi: Multiple Choice
- Từ khóa: algorithmic trust
- Vị trí trong bài: Đoạn 3, dòng 3-6
- Giải thích: Đoạn văn giải thích: “Blockchain substitutes mathematical certainty for institutional reputation, creating systems where trust emerges not from the credibility of intermediaries but from the verifiable correctness of computational protocols.”
Câu 32: A (Traditional financial systems)
- Dạng câu hỏi: Matching Features
- Từ khóa: rely on institutional reputation for trust
- Vị trí trong bài: Đoạn 3, dòng 1-3
- Giải thích: Bài viết nói: “Traditional financial systems rely on institutional trust—confidence in banks, regulatory bodies, and legal frameworks.” Đây là đặc điểm của hệ thống truyền thống (A).
Câu 37: transparent anonymity
- Dạng câu hỏi: Short-answer Questions
- Từ khóa: transactions visible, identities supposedly protected
- Vị trí trong bài: Đoạn 6, dòng 5-7
- Giải thích: Bài viết sử dụng cụm từ: “This creates a situation that some scholars describe as ‘transparent anonymity’—an oxymoronic state where transactions are visible but participants’ identities are supposedly protected.”
Câu 39: regulatory sandboxes
- Dạng câu hỏi: Short-answer Questions
- Từ khóa: scholars advocate, controlled experimentation
- Vị trí trong bài: Đoạn 8, dòng 3-4
- Giải thích: “Some scholars advocate for ‘regulatory sandboxes’ that permit controlled experimentation with blockchain transparency applications.”
Từ Vựng Quan Trọng Theo Passage
Passage 1 – Essential Vocabulary
| Từ vựng | Loại từ | Phiên âm | Nghĩa tiếng Việt | Ví dụ từ bài | Collocation |
|---|---|---|---|---|---|
| transparency | n | /trænsˈpærənsi/ | sự minh bạch, trong suốt | “blockchain is beginning to change this landscape dramatically, promising to bring unprecedented levels of transparency” | financial transparency, lack of transparency |
| opacity | n | /əʊˈpæsəti/ | sự mờ đục, không rõ ràng | “the opacity of its operations” | opacity of operations |
| distributed ledger | n | /dɪˈstrɪbjuːtɪd ˈledʒə(r)/ | sổ cái phân tán | “blockchain is a distributed ledger technology” | distributed ledger technology (DLT) |
| decentralized | adj | /diːˈsentrəlaɪzd/ | phi tập trung | “blockchain operates on a decentralized network” | decentralized network, decentralized system |
| consensus | n | /kənˈsensəs/ | sự đồng thuận | “verified by a consensus of network participants” | reach consensus, consensus mechanism |
| audit trail | n | /ˈɔːdɪt treɪl/ | dấu vết kiểm toán | “creating an audit trail that can be examined” | create audit trail, maintain audit trail |
| immutable | adj | /ɪˈmjuːtəbl/ | không thể thay đổi | “recorded on an immutable, distributed ledger” | immutable record, immutable ledger |
| tampering | n | /ˈtæmpərɪŋ/ | sự can thiệp, làm sai lệch | “tampering with historical records becomes practically impossible” | prevent tampering, detect tampering |
| cross-border | adj | /krɒs ˈbɔːdə(r)/ | xuyên biên giới | “blockchain systems for cross-border payments” | cross-border payments, cross-border transactions |
| regulatory compliance | n | /ˈreɡjələtəri kəmˈplaɪəns/ | tuân thủ quy định | “Regulatory compliance is another area where blockchain is making impact” | ensure regulatory compliance |
| smart contracts | n | /smɑːt ˈkɒntrækt/ | hợp đồng thông minh | “Smart contracts can automatically process insurance claims” | execute smart contracts |
| scalability | n | /ˌskeɪləˈbɪləti/ | khả năng mở rộng | “concerns about scalability” | improve scalability, scalability issues |
Passage 2 – Essential Vocabulary
| Từ vựng | Loại từ | Phiên âm | Nghĩa tiếng Việt | Ví dụ từ bài | Collocation |
|---|---|---|---|---|---|
| paradigm shift | n | /ˈpærədaɪm ʃɪft/ | sự thay đổi mô hình | “a paradigm shift that promises to fundamentally transform” | represent paradigm shift, undergo paradigm shift |
| vulnerability | n | /ˌvʌlnərəˈbɪləti/ | điểm yếu, lỗ hổng | “demonstrated the vulnerability of traditional financial systems” | expose vulnerability, address vulnerability |
| manipulation | n | /məˌnɪpjuˈleɪʃn/ | sự thao túng | “creates opportunities for earnings manipulation” | prevent manipulation, detect manipulation |
| immutable | adj | /ɪˈmjuːtəbl/ | không thể thay đổi | “recording financial transactions on an immutable, distributed ledger” | immutable records, immutable blockchain |
| triple-entry accounting | n | /ˈtrɪpl ˈentri əˈkaʊntɪŋ/ | kế toán ba bút toán | “Triple-entry accounting, enabled by blockchain” | implement triple-entry accounting |
| cryptographic | adj | /ˌkrɪptəˈɡræfɪk/ | thuộc mật mã | “a cryptographic receipt recorded on a shared blockchain” | cryptographic security, cryptographic key |
| reconciliation | n | /ˌrekənsɪliˈeɪʃn/ | sự đối chiếu, điều chỉnh | “reduced reconciliation time between partners from weeks to minutes” | speed up reconciliation, reconciliation process |
| corporate governance | n | /ˈkɔːpərət ˈɡʌvənəns/ | quản trị doanh nghiệp | “The implications for corporate governance are profound” | improve corporate governance, corporate governance standards |
| whistleblower | n | /ˈwɪslbləʊə(r)/ | người tố cáo | “Whistleblowers would have verifiable evidence” | protect whistleblowers |
| interoperability | n | /ˌɪntərˌɒpərəˈbɪləti/ | khả năng tương tác | “The interoperability between different blockchain platforms” | ensure interoperability, interoperability issues |
| proprietary | adj | /prəˈpraɪətəri/ | độc quyền | “balance between transparency and proprietary information protection” | proprietary information, proprietary technology |
| leverage | v | /ˈliːvərɪdʒ/ | tận dụng | “adapt their frameworks to leverage this technology” | leverage technology, leverage resources |
| opaque | adj | /əʊˈpeɪk/ | mờ đục, không minh bạch | “the era of opaque corporate finances is drawing to a close” | opaque systems, opaque practices |
Passage 3 – Essential Vocabulary
| Từ vựng | Loại từ | Phiên âm | Nghĩa tiếng Việt | Ví dụ từ bài | Collocation |
|---|---|---|---|---|---|
| ascendance | n | /əˈsendəns/ | sự lên ngôi, vượt trội | “The ascendance of blockchain technology” | ascendance of technology |
| inflection point | n | /ɪnˈflekʃn pɔɪnt/ | điểm uốn, thời điểm then chốt | “represents a potential inflection point” | reach inflection point |
| asymmetry | n | /eɪˈsɪmətri/ | sự bất cân xứng | “information asymmetry has been a defining characteristic” | information asymmetry, power asymmetry |
| intermediaries | n | /ˌɪntəˈmiːdiəriz/ | trung gian | “intermediaries derive significant rents from their privileged position” | financial intermediaries, eliminate intermediaries |
| disintermediation | n | /ˌdɪsɪntəˌmiːdiˈeɪʃn/ | loại bỏ trung gian | “potentially disintermediating many traditional financial services” | financial disintermediation |
| algorithmic trust | n | /ˌælɡəˈrɪðmɪk trʌst/ | sự tin cậy thuật toán | “The concept of ‘algorithmic trust'” | build algorithmic trust |
| epistemic shift | n | /ˌepɪˈstemɪk ʃɪft/ | sự thay đổi nhận thức | “This epistemic shift from social trust to cryptographic verification” | undergo epistemic shift |
| egalitarian | adj | /ɪˌɡælɪˈteəriən/ | bình đẳng | “the egalitarian potential of blockchain transparency” | egalitarian principles, egalitarian society |
| exacerbate | v | /ɪɡˈzæsəbeɪt/ | làm trầm trọng thêm | “risks of exacerbating existing inequalities” | exacerbate problems, exacerbate tensions |
| weaponize | v | /ˈwepənaɪz/ | vũ khí hóa | “could be weaponized by authoritarian regimes” | weaponize information, weaponize technology |
| pseudonymous | adj | /sjuːˈdɒnɪməs/ | giả danh | “preserve anonymity through pseudonymous addresses” | pseudonymous identity |
| de-anonymize | v | /diː əˈnɒnɪmaɪz/ | phá vỡ ẩn danh | “analytic techniques can often de-anonymize participants” | de-anonymize users |
| vexing | adj | /ˈveksɪŋ/ | phức tạp, khó khăn | “presents particularly vexing challenges” | vexing problem, vexing question |
| macroeconomic | adj | /ˌmækrəʊˌiːkəˈnɒmɪk/ | thuộc kinh tế vĩ mô | “The macroeconomic ramifications of widespread blockchain adoption” | macroeconomic effects, macroeconomic policy |
| contested terrain | n | /kənˈtestɪd təˈreɪn/ | lĩnh vực tranh cãi | “best understood not as a deterministic force but as a contested terrain” | navigate contested terrain |
| contingent | adj | /kənˈtɪndʒənt/ | tùy thuộc, không chắc chắn | “The trajectory remains contingent” | contingent on, contingent factor |
Kết bài
Qua bài thi IELTS Reading hoàn chỉnh với chủ đề “How is blockchain technology impacting financial transparency?”, bạn đã được thực hành với ba passages có độ khó tăng dần, từ Easy (Band 5.0-6.5) đến Medium (Band 6.0-7.5) và Hard (Band 7.0-9.0). Đây là cách tổ chức hoàn toàn giống với cấu trúc đề thi IELTS thực tế, giúp bạn làm quen với áp lực thời gian và sự đa dạng của các dạng câu hỏi.
Ba passages đã cung cấp cái nhìn toàn diện về tác động của công nghệ blockchain đến tính minh bạch tài chính, từ những ứng dụng cơ bản trong ngân hàng (Passage 1), đến báo cáo tài chính doanh nghiệp (Passage 2), và những tác động kinh tế xã hội sâu rộng hơn (Passage 3). Mỗi passage không chỉ kiểm tra kỹ năng đọc hiểu của bạn mà còn mở rộng kiến thức về một chủ đề công nghệ quan trọng đang định hình tương lai của hệ thống tài chính toàn cầu.
Đáp án chi tiết kèm giải thích đã chỉ ra cách xác định thông tin trong bài, kỹ thuật paraphrase, và cách tránh những “bẫy” phổ biến trong IELTS Reading. Phần từ vựng được tổ chức theo từng passage giúp bạn xây dựng vốn từ học thuật một cách có hệ thống, đặc biệt hữu ích cho cả phần Writing và Speaking.
Hãy đối chiếu kết quả của mình với đáp án, phân tích những câu sai để hiểu rõ nguyên nhân, và luyện tập thêm các đề thi tương tự trên VN.IELTS.NET để cải thiện band điểm Reading của bạn. Chúc bạn thành công trong kỳ thi IELTS!
