北京语言大学21春《商务英语》离线作业一辅导答案69

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1、北京语言大学21春商务英语离线作业一辅导答案1. 下列英汉互译是否正确：“government bill”“ 政府债券”。( )A.错误B.正确参考答案：B2. An income statement is a summary of the revenues and expenses of a business as of a specific date.( )A.正确B.错误参考答案：B3. Income is recognized when an increase in future benefits related to an increase in an asset of a decr

2、ease of a liability has arisen that can be measured reliably.( )A.正确B.错误参考答案：A4. Amortization is the allocation process of writing off bond premiums and discounts to interest expense over the life of the bond issue.( )A.正确B.错误参考答案：A5. Stockholders equity ( )A.is usually equal to cash on handB.includ

3、es paid-in capital and liabilitiesC.includes retained earnings and paid-in capitalD.is shown on the income statement参考答案：C6. In general, there are several types of life insurance: _A.term life insuranceB.whole life insuranceC.limited payment life insuranceD.endowment life insurance参考答案：ABCD7. The co

4、st method of accounting for stock ( )A.recognizes dividends as incomeB.is only appropriate as part of a consolidationC.requires the investment be increased by the reported net income of the investeeD.requires the investment be decreased by the reported net income of the investee参考答案：A8. _ to sunligh

5、t for too much time will do harm to one&39;s skin.A.ExposedB.having exposedC.Being exposedD.After being exposed参考答案：C9. Which one is an image-editing tool?A.PhotoshopB.WordC.Extreme 3DD.Premiere参考答案：A10. ERP is _.A.Enterprise resource planning softwareB.Enterprise Application IntegrationC.Electronic

6、 Application IntegrationD.None of the above.参考答案：A11. In legal terminology, tort means a civil or private wrongful act by one party that results in injury to another partys body, property or reputation.( )A.错误B.正确参考答案：B12. Ads over radio are inexpensive in terms of preparation and spots and are part

7、icularly effective for certain types of audiences.( )A.错误B.正确参考答案：B13. “Working capital”应译为“营运资本”。( )A.错误B.正确参考答案：B14. We are doing this work in the _ of reforms in the economic, social and cultural spheres.A.contextB.contestC.pretextD.texture参考答案：A15. If afirm has done a good job in human resources

8、 management, the number of employees who fail to meet the firms expectation will be very small.( )A.错误B.正确参考答案：B16. “Price-earnings ratio”英译为“市盈率”。( )A.错误B.正确参考答案：B17. to deal with (complaints)(选出与题干意义最接近的解释)_A.处理日常事务B.论述某项事情C.处理顾客投诉D.与某人做买卖参考答案：C18. It is difficult to _ of a plan to end poverty.A.s

9、peculateB.conceiveC.ponderD.reckon参考答案：B19. To access the Web, users require a _, which is the software program used to access the World Wide Web.A.Plug-insB.HelperC.Add-onsD.Web browser参考答案：D20. Credit unions are profitable cooperatives organized to meet the needs of their members.( )A.错误B.正确参考答案：A

10、21. We specialize in export of arts and crafts for many years.( )A.正确B.错误参考答案：A22. They are _ children that they can&39;t dress themselves.A.so littleB.such littleC.so smallD.too small参考答案：B23. So excited _ that he couldn&39;t say a word.A.was heB.he wasC.did he beD.did he was参考答案：A24. _ both partie

11、s have agreed on all the terms and conditions can we start to prepare the contract.A.Even ifB.Only whenC.Even thoughD.Only while参考答案：B25. A corporation is a business that is legally separate and distinct from its owners.( )A.正确B.错误参考答案：A26. Grain Exchange trading was suspended, and farmers sold at p

12、rices fixed by the board.(语法上正确与否) ( )T.对F.错参考答案：T27. A pension fund is a pool of funds created and managed to provide retirement income for the members.( )A.错误B.正确参考答案：B28. If preferred stock has dividends in arrears, the preferred stock must be ( )A.participatingB.callableC.cumulativeD.convertible

13、参考答案：C29. According to the way they are collected, the import surtaxes or duties fall into _.A.specific dutiesB.ad valorem dutiesC.compound dutiesD.alternative duties参考答案：ABCD30. -Why didn&39;t you tell Ann the truth? -_ .A.Yes, I was afraid to be scolded by herB.No, but I wanted toC.But I didD.I al

14、ways hate telling lies参考答案：C31. Everyone working on Sunday will have _ pay doubled.A.itsB.theirC.onesD.one参考答案：B32. The ability of a business to pay its debts as they come due and to earn a reasonable amount of income is referred to as ( )A.solvency and leverageB.solvency and profitabilityC.solvency

15、 and liquidityD.solvency and equity参考答案：B33. Click the Print button to print the workbook.( )A.正确B.错误参考答案：B34. If the proceeds from the sale of bond investments exceeds the carrying amount of the bonds, a gain is realized.( )A.正确B.错误参考答案：A35. The accrual basis of accounting requires revenue be recor

16、ded when cash is received from customers.( )A.正确B.错误参考答案：B36. -Did you write to Mary last month? -No, but I&39;ll _ her over Christmas Day.A.be seenB.be seeingC.have seenD.have been seeing参考答案：D37. Mouse belongs to.( )A.正确B.错误参考答案：A38. After four years in the same job his enthusiasm finally _.A.dete

17、rioratedB.dispersedC.dissipatedD.drained参考答案：C39. For accounting purposes, the business entity should be considered separate from its owners if the entity is ( )A.a corporationB.a proprietorshipC.a partnershipD.all of the above参考答案：D40. Most networks-even those with just two computers also contain a

18、 hub or switch to act as a connection point between the computers.( )A.正确B.错误参考答案：A41. Wheat prices were generally low in the autumn, so farmers could not wait for markets to improve.(语法上正确与否) ( )T.对F.错参考答案：F42. I sincerely thank you for your invitation to the party.( )A.正确B.错误参考答案：A43. You should _

19、 to one or more weekly magazines such as Time or Newsweek.A.ascribeB.orderC.reclaimD.subscribe参考答案：D44. In the accounting cycle, the last step is ( )A.preparing the financial statementsB.journalizing and posting the adjusting entriesC.preparing a post-closing trial balanceD.journalizing and posting

20、the closing entries参考答案：C45. In 1947 three scientists, John Bardeen, William Shockley, and Walter Brattain working at _ invented the transistor computer.A.BaiduB.MicrosoftC.AT&Ts Bell LabsD.Yahoo参考答案：C46. When common stock is issued in exchange for land, the land should be recorded in the accounts a

21、t the par amount of the stock issued.( )A.正确B.错误参考答案：B47. minimize的意思是：reduce to the smallest possible amount or degree ( )T.对F.错参考答案：T48. I&39;m very glad that we have reach an agreement on this problem.( )A.正确B.错误参考答案：B49. Well, I would give you a specially discount, the price of the shirt is $70 per dozen CIF London.( )A.正确B.错误参考答案：B50. We are prepared to give you a quotation which is based in the prevailing international market price.( )A.正确B.错误参考答案：B