北京语言大学22春《商务英语》在线作业二及答案参考91

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1、北京语言大学22春商务英语在线作业二及答案参考1. 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 the closing entries参考答案：C2. For strong internal control system over cash, it i

2、s 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：A3. 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：A4. VISA and MasterCard are two of the most

3、popular bank credit cards.( )A.错误B.正确参考答案：B5. A quota can be expressed in terms of either physical quantity or value.( )A.错误B.正确参考答案：B6. Being a sole proprietor does not mean you are free from problems. There are some of the disadvantages as _.A.unlimited liabilityB.limited access to capitalC.limite

4、d managerial expertiseD.easy keep operational and financial secrecy参考答案：ABC7. Paying an account payable increases liabilities and decreases assets.( )A.正确B.错误参考答案：B8. 下列英汉互译是否正确：“Patents and trademarks”“应收帐款”。( )A.错误B.正确参考答案：A9. The two most common specialized fields of accounting in practice are (

5、)A.forensic accounting and financial accountingB.managerial accounting and financial accountingC.managerial accounting and environmental accountingD.financial accounting and tax accounting systems参考答案：B10. A committee which is set up to solve a specific task and then dissolved is called a standing c

6、ommittee.( )A.错误B.正确参考答案：A11. approach的意思是：start to deal with in a certain way ( )T.对F.错参考答案：T12. Any difference between the fair market values of the securities and their cost is a realized gain or loss.( )A.正确B.错误参考答案：B13. Multinational corporations (MNCs) are the highest form. for organizing inte

7、rnational business.( )A.错误B.正确参考答案：A14. The software and hardware components of a computer _.A.function independentlyB.can never be coordinatedC.rely on each other and support each otherD.none of the above参考答案：C15. Some techniques are invented to make the jobs more satisfying, including _.A.job rota

8、tionB.job enlargementC.job enrichmentD.job redesign参考答案：ABCD16. Compared with sole proprietorships and partnerships, corporations have many advantages.Such as _.A.Limited LiabilityB.Easy to ExpandC.Separated Ownership and ManagementD.Continuous Life参考答案：ABCD17. According to the way they are collecte

9、d, the import surtaxes or duties fall into _.A.specific dutiesB.ad valorem dutiesC.compound dutiesD.alternative duties参考答案：ABCD18. The balance of the allowance for doubtful accounts is added to accounts receivable on the balance sheet.( )A.正确B.错误参考答案：B19. SWOT here stands for strengths, weaknesses,

10、opportunities and threats.( )A.错误B.正确参考答案：B20. reinforcement的意思是：the action or process of reinforcing or strengthening ( )T.对F.错参考答案：T21. 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：A22. ERP is _.A.Enterprise resource

11、 planning softwareB.Enterprise Application IntegrationC.Electronic Application IntegrationD.None of the above.参考答案：A23. When a stock dividend is declared, it becomes a liability.( )A.正确B.错误参考答案：B24. Microsoft Office 2000 includes Word, _, Outlook and FrontPage.A.ExcelB.Power PointC.AccessD.All of th

12、e above参考答案：D25. The declaration and issuance of a stock dividend does not affect the total amount of a corporation&39;s assets, liabilities, or stockholders&39; equity.( )A.正确B.错误参考答案：B26. _ knocked down and hurt worried her friends.A.Kates beingB.Kate wasC.Kate beingD.Kate had been参考答案：A27. An exa

13、mple of an external user of accounting information is the government.( )A.正确B.错误参考答案：A28. 下列英汉互译是否正确：“Recording the information collected in a systematic manner.”“以松散的方式记录收集到的信息”。( )A.错误B.正确参考答案：A29. Committees could be independent organizations, but most of them work in combination with one of the

14、above discussed forms of organization.( )A.错误B.正确参考答案：B30. A large retained earnings account means that there is cash available to pay dividends.( )A.正确B.错误参考答案：B31. For a current liability to exist, the following two tests must be met. The liability must be due usually within a year and must be pai

15、d out of current assets.( )A.正确B.错误参考答案：A32. 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：B33. It is difficult to _ of a plan to end poverty.A.speculateB.conceiveC.ponderD.reckon参考答案：B34. The perspective adopted to view the acquiring of an additional language is that of an individual attemp

16、ts to do so.(语法上正确与否) ( )T.对F.错参考答案：F35. 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：C36. Telnet enables users to cute terminal sessions with local hosts.( )A.正确B.错误参考答案：B37

17、. 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：C38. CPU is the soul of a computer.( )A.正确B.错误参考答案：A39. Everyone working on Sunday will have _ pay doubled.A.itsB.theirC.onesD.one参考答

18、案：B40. How much did you _ repairing the bike?A.payB.useC.spendD.take参考答案：C41. 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：F42. 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：C43. For years,

19、 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：T44. 34A.arrivedB.calledC.stayedD.went34A.arrivedB.calledC.stayedD.went正确答案：B45. The students are _ to hand in the exercises before class.A.hopedB.suggestedC.agreedD.wished参考答案：D46

20、. A check is essentially an order instructing the bank to pay a given sun to a designated person or firm.( )A.错误B.正确参考答案：B47. Current ratio and quick ratio are two of the most common ratios used to analyze a firms short-term or liquidity position.( )A.错误B.正确参考答案：B48. Solvency analysis focuses on the

21、 ability of a business to pay its current and noncurrent liabilities.( )A.正确B.错误参考答案：A49. 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. An audio wave is a two-dimensional acoustic wave.( )A.正确B.错误参考答案：B51. I soon developed disagr

22、eeing mannerisms which made me unpopular throughout my schooldays.(语法上正确与否) ( )T.对F.错参考答案：F52. We would appreciating you sending us the latest samples with their best prices.( )A.正确B.错误参考答案：B53. 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”。(

23、 )A.错误B.正确参考答案：B54. The standard protocol used for sending Internet e-mail is called _. It works in conjunction with POP servers.A.SMTPB.WWWC.TCPD.UDP参考答案：A55. Use the spell checker to correct spelling errors on the worksheet.( )A.正确B.错误参考答案：A56. It wasn&39;t until the 1980&39;s that people began bu

24、ying computer for personal use.( )A.正确B.错误参考答案：B57. -What do you think of the Prime Minister&39;s address to the nation? -I like _ of what he said.A.moreB.manyC.fewD.much参考答案：D58. The Internet began as the ARPANET.( )A.正确B.错误参考答案：A59. Which of the following is not the e-commerce business models?A.Business-to-Business(B2B)B.Electronic fund transferC.Business-to-Customer(B2C)D.Customer-to-Customer(C2C)参考答案：B60. “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：A