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1、北京语言大学2021年12月商务英语期末考核试题库及答案参考1. The following are examples of external users of accounting information except:( )A.governmentB.customersC.creditorsD.all of the above参考答案：D2. All property, plant, and equipment assets are depreciated over time.( )A.正确B.错误参考答案：B3. -What&39;s the matter? You really loo
2、k 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：B4. We will make arrangements to _ an all-risk insurance on the following consignments.A.make outB.get outC.put outD.take out参考答案：D5. to appr
3、ove(选出与题干意义最接近的解释)_A.to abide byB.to comply withC.to have a positive opinionD.to come up with参考答案：C6. “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：A7. A web page is written in a computer language called HTML.( )A.正确B.错误参考答案：A8. Committees could be independe
4、nt organizations, but most of them work in combination with one of the above discussed forms of organization.( )A.错误B.正确参考答案：B9. Mrs.Black doesn&39;t believe her son is able to design a digital camera, _?A.is heB.isnt heC.doesnt sheD.does she参考答案：D10. The common devices are the _ and the _.A.keyboar
5、d, printerB.keyboard, microphoneC.mouse, monitorD.mouse, keyboard参考答案：D11. 下列英汉互译是否正确：“相关性”“reliability”。( )A.错误B.正确参考答案：A12. I&39;ll have my mother mended the shirt to you.( )A.正确B.错误参考答案：B13. Speculators are mainly interested in stocks which give high dividends and/or are likely to rise in price i
6、n the long run.( )A.错误B.正确参考答案：B14. An example of an external user of accounting information is the government.( )A.正确B.错误参考答案：A15. For years, farmers mistrusted speculative grain selling as carried on through the Winnipeg Grain Exchange.(语法上正确与否) ( )T.对F.错参考答案：T16. I sincerely thank you for your in
7、vitation to the party.( )A.正确B.错误参考答案：A17. General liability policies protect policyholders against financial risks involving: _A.personal problemsB.professional problemsC.product problemsD.premises problems参考答案：ABCD18. Please do not be _ by his offensive remarks since he is merely trying to attract
8、 attention.A.distractedB.disregardedC.irritatedD.intervened参考答案：C19. A committee which is established on a permanent basis is known as an ad hoc committee.( )A.错误B.正确参考答案：A20. “Price-earnings ratio”英译为“市盈率”。( )A.错误B.正确参考答案：B21. aggregate(选出与题干意义最接近的解释)_A.聚集B.使加重C.赞同D.欣赏参考答案：A22. Our offer will remai
9、n valid for three days.( )A.正确B.错误参考答案：A23. _ he can recover soon, I don&39;t mind how much money I have to pay.A.So long asB.So far asC.In caseD.When参考答案：A24. Generally, there are several types of insurance: _A.property insuranceB.liability insuranceC.health insuranceD.life insurance参考答案：ABCD25. Th
10、e automatic doors in supermarkets _ the entry and exit of customers with shopping carts.A.furnishB.induceC.facilitateD.allocate参考答案：C26. Modern operating systems usually come with a _.A.application softwareB.GUIC.memoryD.printer参考答案：B27. Being a sole proprietor does not mean you are free from proble
11、ms. There are some of the disadvantages as _.A.unlimited liabilityB.limited access to capitalC.limited managerial expertiseD.easy keep operational and financial secrecy参考答案：ABC28. Compared with sole proprietorships and partnerships, corporations have many advantages.Such as _.A.Limited LiabilityB.Ea
12、sy to ExpandC.Separated Ownership and ManagementD.Continuous Life参考答案：ABCD29. 【C4】AtheyByouCweDpeople【C4】AtheyByouCweDpeople正确答案：C这是考对上下文意思的理解。在该句的前一句中已经用了we，因此这里也应该是we。30. exotic的意思是：originating in or characteristic of a distant foreign country ( )T.对F.错参考答案：T31. What is the explanation for the fac
13、t adults have more difficulty in acquiring additional languages than children have?(语法上正确与否) ( )T.对F.错参考答案：F32. The keyboard is classified as a of output.( )A.正确B.错误参考答案：B33. Cigarettes, snack food, soft drinks, candy and other frequently purchased goods are the major items sold in vending machines.
14、( )A.错误B.正确参考答案：A34. With the price of oil _, the economy of oil-producing countries is expanding at a high rate.A.going upB.goes upC.gone upD.to go up参考答案：A35. 34A.arrivedB.calledC.stayedD.went34A.arrivedB.calledC.stayedD.went正确答案：B36. A computer can be broken down into three distinct categories, n
15、amely output, and CPU.( )A.正确B.错误参考答案：A37. To handle the crop of 1919, the government appointed the first Canadian Wheat Board, with total authority to buy, sell, and set prices.(语法上正确与否) ( )T.对F.错参考答案：F38. For accounting purposes, the business entity should be considered separate from its owners if
16、 the entity is ( )A.a corporationB.a proprietorshipC.a partnershipD.all of the above参考答案：D39. 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：A40. 下列英汉互译是否正确：“普通股股利”“ordinary
17、 dividend”。( )A.错误B.正确参考答案：B41. CD is designed to read the disks and translate the data into a it can process.( )A.正确B.错误参考答案：B42. “The debt to total assets ratio”应译为“资产负债率”。( )A.错误B.正确参考答案：B43. 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
18、：F44. The prospect of increased prices has already _ worries.A.provokedB.irritatedC.inspiredD.hoisted参考答案：A45. Paying an account payable increases liabilities and decreases assets.( )A.正确B.错误参考答案：B46. A backup program _.A.makes a copy of files you selectB.returns you to the previous programC.undoes
19、the last change you madeD.None of the above参考答案：A47. 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：B48. A corporation cannot come into existence on a handshake _ a partnership can.A.the sameB.the wayC.in whichD.by way of参考答案
20、：B49. ERP is _.A.Enterprise resource planning softwareB.Enterprise Application IntegrationC.Electronic Application IntegrationD.None of the above.参考答案：A50. The primary purpose of a stock split is to ( )A.increase paid-in capitalB.reduce the market price of the stock per shareC.increase the market pr
21、ice of the stock per shareD.increase retained earnings参考答案：B51. Each web page has a unique address, called a URL that identifies its location on the network.( )A.正确B.错误参考答案：A52. If Japan _ its relation with that country it will have to find another supplier of raw materials.A.precludesB.terminatesC.
22、partitionsD.expires参考答案：B53. When the market rate of interest is less than the contract rate for a bond, the bond will sell for a premium.( )A.正确B.错误参考答案：A54. Stockholders equity ( )A.is usually equal to cash on handB.includes paid-in capital and liabilitiesC.includes retained earnings and paid-in c
23、apitalD.is shown on the income statement参考答案：C55. An energy tax would curb ordinary air pollution, limit oil imports and cut the budget _.A.dispositionB.discrepancyC.defectD.deficit参考答案：D56. to appoint(选出与题干意义最接近的解释)_A.to take back propertyB.to meet someones needsC.to choose someone officially for a
24、 jobD.to claim for something参考答案：C57. Accounting Process is identifying, measuring, recording, and communicating economic information to permit informed judgments and decisions by users of information.( )A.正确B.错误参考答案：A58. Microsoft Office 2000 includes Word, _, Outlook and FrontPage.A.ExcelB.Power PointC.AccessD.All of the above参考答案：D59. Well effect in you favor a sight L/C to be settled in US dollars.( )A.正确B.错误参考答案：B60. Major forms of import surtaxes are _.A.tariffB.countervailing dutyC.antidumping dutyD.variable levy参考答案：BCD
北京语言大学2021年12月《商务英语》期末考核试题库及答案参考78
