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1、北京语言大学21秋商务英语期末考核试题及答案参考1. -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：D2. The Internet began as the ARPANET.( )A.正确B.错误参考答案：A3. Liability accounts are increased by debits.( )A.正确B.错误参考答案：B4. An income statement i
2、s 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：B5. jetlag的意思是：extreme tiredness and other physical effects felt by a person after a long flight across different time zones ( )T.对F.错参考答案：T6. 下列英汉互译是否正确：“无形资产 ”“intangible assets”。( )A.错误B.正确参考答案：B7. Corpor
3、ations are the backbone of modern economies, although in number corporations account for only a small percentage of all business firms.( )A.错误B.正确参考答案：B8. 下列英汉互译是否正确：“可比性”“comparability”。( )A.错误B.正确参考答案：B9. Which of the following groups of accounts have a normal debit balance?( )A.revenues, liabilit
4、ies, capitalB.capital, assetsC.liabilities, expensesD.assets, expenses参考答案：D10. exotic的意思是：originating in or characteristic of a distant foreign country ( )T.对F.错参考答案：T11. A network interface on each computer, usually called a network interface card(NIC) or adapter.( )A.正确B.错误参考答案：A12. Stockholders
5、equity ( )A.is usually equal to cash on handB.includes paid-in capital and liabilitiesC.includes retained earnings and paid-in capitalD.is shown on the income statement参考答案：C13. In the US, copyright is issued for the life of the author plus fifty years.( )A.错误B.正确参考答案：B14. Besides tariffs, other mea
6、sures such as quotas are also used to control imports. As such measures collect no tariff, they are commonly referred to as non-tariff barriers, or NTBs.( )A.错误B.正确参考答案：B15. I felt that this created a sort of private world which I could get my own back for my failure in everyday life.(语法上正确与否) ( )T.
7、对F.错参考答案：F16. Allowance for Doubtful Accounts is a liability account.( )A.正确B.错误参考答案：B17. The manager gave her his _ that her complaint would be investigated.A.assuranceB.assumptionC.sanctionD.insurance参考答案：A18. Investments in stocks that are expected to be held for the long term are listed in the s
8、tockholder&39;s equity section of the balance sheet.( )A.正确B.错误参考答案：B19. I knew that I had a facility with words and a power of facing in unpleasant facts.(语法上正确与否) ( )T.对F.错参考答案：F20. Having finished their morning work, the clerks stood up behind their desks, _ themselves.A.expandingB.stretchingC.pr
9、olongingD.extending参考答案：B21. For strong internal control system over cash, it is important to have the duties related to cash receipts and cash payments divided among different employees.( )A.正确B.错误参考答案：A22. 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：B23. The following are examples of exter
10、nal users of accounting information except:( )A.governmentB.customersC.creditorsD.all of the above参考答案：D24. In those days, executives expected to spend most of their lives in the same firm and, unless they were dismissed for _, to retire at the age of 65.A.integrityB.incompetenceC.denialD.deduction参
11、考答案：B25. When a stock dividend is declared, it becomes a liability.( )A.正确B.错误参考答案：B26. 下列英汉互译是否正确：“公认会计原则及其相关机构”“Generally Accepted Accounting Principle and Organization Concerned with GAAP”。( )A.错误B.正确参考答案：B27. It is only in exceptional circumstances we might become aware of the complexity involve
12、d.(语法上正确与否) ( )T.对F.错参考答案：F28. Telnet enables users to cute terminal sessions with local hosts.( )A.正确B.错误参考答案：B29. 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：A30. Even when a trial balance is
13、in balance, there may be errors in the individual accounts.( )A.正确B.错误参考答案：A31. In order for a document to be a negotiable instrument, it must contain several characteristics: _A.it must be in writing and signed by the maker ordrawerB.it must contain an unconditional promise or order to pay a specif
14、ic sun of moneyC.payment must be made on demand or at a definite future dateD.it must be payable to order or to bearer参考答案：ABCD32. There is no doubt that the _ of these goods to the others is easy to see.A.prestigeB.superiorityC.priorityD.publicity参考答案：B33. 下列英汉互译是否正确：“Patents and trademarks”“应收帐款”。
15、( )A.错误B.正确参考答案：A34. The accounting equation can be expressed as Assets - Liabilities = Owner&39;s Equity.( )A.正确B.错误参考答案：A35. “management performance”应译为“管理业绩”。( )A.错误B.正确参考答案：B36. Well-administered appraisals are very important to human resources development, becauWell-administered appraisals are
16、very important to human resources development, because they provide systematic and regular feedback to both the employer and the employees about how well the latter perform.( )A.错误B.正确参考答案：B37. _ is an outline of the logic of the program you will write.A.Program flowchartsB.Logic structuresC.Pseudoc
17、odeD.Design参考答案：A38. From a very early age, perhaps the age of five or six, I knew that when I grew I should be a writer.(语法上正确与否) ( )T.对F.错参考答案：F39. The schools in Shanghai are not different from _.A.those in BeijingB.that of BeijingC.BeijingD.Beijing students参考答案：A40. Under the equity method, a st
18、ock purchase is recorded at its original cost and is not adjusted to fair market value each accounting period.( )A.正确B.错误参考答案：A41. A web page is written in a computer language called HTML.( )A.正确B.错误参考答案：A42. “Rate of return (ROR) on common stockholders&39; equity”应译为“优先股股东投资回报率”。( )A.错误B.正确参考答案：A43
19、. 下列英汉互译是否正确：“财务报表”“ financial statement”。( )A.错误B.正确参考答案：B44. Bondholders claims on the assets of the corporation rank ahead of stockholders.( )A.正确B.错误参考答案：A45. Solvency analysis focuses on the ability of a business to pay its current and noncurrent liabilities.( )A.正确B.错误参考答案：A46. -What&39;s the
20、matter? You really look down. -_. -Well, better luck next time.A.Why, I always look up to youB.I failed an important testC.I have a bad coldD.Me? I never look down upon anybody参考答案：B47. “Dividend yield rate”应译为“股利支付率”。( )A.错误B.正确参考答案：B48. According to its purposes, accounting falls into _.A.manageri
21、al accountingB.financial accountingC.public accountingD.personal accounting参考答案：AB49. Tools that are commonly used for promotion are: _A.dvertisingB.sales promotionC.personal sellingD.public relations参考答案：ABCD50. Expenses are recorded when ( )A.cash is paid for services renderedB.a bill is received in advance of services renderedC.services are renderedD.none of the above参考答案：C
北京语言大学21秋《商务英语》期末考核试题及答案参考57
