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64

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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. Which of the following groups of accounts have a normal debit balance?( )A.revenues, liabilities, capitalB.capital, assetsC.liabilities, expensesD.assets, expenses参考答案：D2. The _ lawyer made a great impression on the jury.A.protectingB.guardingC.defendingD.shielding参考

2、答案：C3. TCP/IP refers to a suite of _.A.systemB.control unitsC.application programsD.data communication protocols参考答案：D4. A corporation is defined as“an association of two or more persons to carry on as co-owners of a business for profit.”( )A.错误B.正确参考答案：A5. The cost method of accounting for stock (

3、)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：A6. CD-ROM is an optical technology that is used to

4、make compact disks for CD stereo systems.( )A.正确B.错误参考答案：A7. Up until that time, his interest had focused almost _ on fully mastering the skills and techniques of his craft.A.restrictivelyB.radicallyC.inclusivelyD.exclusively参考答案：D8. promote的意思是：support or actively encourage ( )T.对F.错参考答案：T9. They a

5、re _ children that they can&39;t dress themselves.A.so littleB.such littleC.so smallD.too small参考答案：B10. _ have long been regarded by the Chinese as the most important factors for success.A.Human unityB.Appropriate timingC.Favorable localityD.Good luck参考答案：ABC11. The accrual basis of accounting requ

6、ires revenue be recorded when cash is received from customers.( )A.正确B.错误参考答案：B12. This book is expected to _ the best-seller lists.A.promoteB.prevailC.dominateD.exemplify参考答案：C13. The perspective adopted to view the acquiring of an additional language is that of an individual attempts to do so.(语法上

7、正确与否) ( )T.对F.错参考答案：F14. to approve(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：C15. 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：ABC

8、D16. _ are collections of two or more connected computers.A.VPNB.ModemC.NetworksD.Cable参考答案：C17. The liability for a dividend is recorded on which of the following dates?( )A.the date of recordB.the date of paymentC.the date of announcementD.the date of declaration参考答案：D18. The common devices are th

9、e _ and the _.A.keyboard, printerB.keyboard, microphoneC.mouse, monitorD.mouse, keyboard参考答案：D19. Investments in stocks that are expected to be held for the long term are listed in the stockholders equity section of the balance sheet.( )A.正确B.错误参考答案：B20. Use the spell checker to correct spelling err

10、ors on the worksheet.( )A.正确B.错误参考答案：A21. As one of the youngest professors in the university, Miss King is certainly on the _ of a brilliant career.A.thresholdB.edgeC.porchD.course参考答案：A22. The Internet is a world wide collection of networks that use the TCP/IP protocols to facilitate data transmis

11、sion and exchange.( )A.正确B.错误参考答案：A23. I soon developed disagreeing mannerisms which made me unpopular throughout my schooldays.(语法上正确与否) ( )T.对F.错参考答案：F24. 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：B25. My command of Chi

12、nese is not _ yours.A.as half asB.so half good asC.good as half asD.half so good as参考答案：D26. The matching concept requires expenses be recorded in the same period that the related revenue is recorded.( )A.正确B.错误参考答案：A27. The grammatical words which play so large a part in English grammar are for the

13、 most part sharply and obviously different from the lexical words.(语法上正确与否) ( )T.对F.错参考答案：T28. A warranty can be written or implied, both representing a promise by the manufacturer or seller that the product will work reasonably well.( )A.错误B.正确参考答案：B29. The standard protocol used for sending Intern

14、et e-mail is called _. It works in conjunction with POP servers.A.SMTPB.WWWC.TCPD.UDP参考答案：A30. superior的意思是：low in rank, status or quality ( )T.对F.错参考答案：F31. Quick ratio is calculated by dividing current assets by current liabilities.( )A.错误B.正确参考答案：A32. If the proceeds from the sale of bond investm

15、ents exceeds the carrying amount of the bonds, a gain is realized.( )A.正确B.错误参考答案：A33. Treasury Stock is listed in the stockholders&39; equity section on the balance sheet.( )A.正确B.错误参考答案：A34. 下列英汉互译是否正确：“可比性”“comparability”。( )A.错误B.正确参考答案：B35. ERP is _.A.Enterprise resource planning softwareB.Ente

16、rprise Application IntegrationC.Electronic Application IntegrationD.None of the above.参考答案：A36. These young adults established a trend of early marriage and relatively large familieThese young adults established a trend of early marriage and relatively large families that went for more than two deca

17、des and caused a major but temporary reversal of long-term demographic patterns.(语法上正确与否) ( )T.对F.错参考答案：F37. 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：T38. Please keep us informed of the latest quotation for

18、 the following items.( )A.正确B.错误参考答案：A39. A sole proprietor has, by law, unlimited liability, which means if he goes bankrupt, he may, in order to pay his debt, lose not only his business but part or all of his personal properties.( )A.错误B.正确参考答案：B40. A committee which is established on a permanent

19、basis is known as an ad hoc committee.( )A.错误B.正确参考答案：A41. After four years in the same job his enthusiasm finally _.A.deterioratedB.dispersedC.dissipatedD.drained参考答案：C42. A corporation is a business that is legally separate and distinct from its owners.( )A.正确B.错误参考答案：A43. A firm should give its n

20、ew employees proper orientation and help them adapt to the new environment.( )A.错误B.正确参考答案：B44. “The debt to total assets ratio”应译为“资产负债率”。( )A.错误B.正确参考答案：B45. 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：B46. A VPN offers the securi

21、ty and full data access of a private WAN, but because it runs over the Internet, it is more affordable and complex.( )A.正确B.错误参考答案：A47. Which of the following is not a format for a graphical image file?A.BMP fileB.GIF fileC.JPG fileD.AVI file参考答案：D48. A _ is a collection of relation fields.A.fieldB.

22、recordC.characterD.file参考答案：D49. Journalizing is the process of entering amounts in the ledger.( )A.正确B.错误参考答案：B50. Dark glasses are sometimes worn to _ the eyes from strong sunlight.A.preventB.careC.defendD.protect参考答案：D51. Consumer products can be further classified into _.A.convenience goodsB.sho

23、pping goodsC.specialty goodsD.industrial goods参考答案：ABC52. 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：A53. We are doing this work in the _ of reforms in the economic, social and cultural spheres.A.contextB.contestC.pretextD.tex

24、ture参考答案：A54. Short-term unsecured loans take several forms: _A.one-time-only loansB.lines of creditC.revolving credit agreementsD.non-interest-bearing account参考答案：ABC55. The role of accounting is to provide many different users with financial information to make economic decisions.( )A.正确B.错误参考答案：A

25、56. The keyboard is classified as a of output.( )A.正确B.错误参考答案：B57. The following are examples of external users of accounting information except:( )A.governmentB.customersC.creditorsD.all of the above参考答案：D58. The declining-balance method is an accelerated depreciation method.( )A.正确B.错误参考答案：A59. 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. General speaking, an L/C should be opened by the buyer one month before shipment.( )A.正确B.错误参考答案：B