北京语言大学21秋《商务英语》在线作业三答案参考16

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1、北京语言大学21秋商务英语在线作业三答案参考1. Revenue accounts are increased by credits.( )A.正确B.错误参考答案：A2. SWOT here stands for strengths, weaknesses, opportunities and threats.( )A.错误B.正确参考答案：B3. The primary purpose of a stock split is to ( )A.increase paid-in capitalB.reduce the market price of the stock per shareC.i

2、ncrease the market price of the stock per shareD.increase retained earnings参考答案：B4. 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：A5. In order for a document to be a negotiable instrument, it must contain several characteristics:

3、 _A.it must be in writing and signed by the maker ordrawerB.it must contain an unconditional promise or order to pay a specific 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：ABCD6. Trade credit includes _.A.open accountB.promi

4、ssory noteC.trade draftD.divident参考答案：ABC7. It wasn&39;t until the 1980&39;s that people began buying computer for personal use.( )A.正确B.错误参考答案：B8. A computer can be broken down into three distinct categories, namely output, and CPU.( )A.正确B.错误参考答案：A9. The perspective adopted to view the acquiring o

5、f an additional language is that of an individual attempts to do so.(语法上正确与否) ( )T.对F.错参考答案：F10. 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：A11. The schools in Shan

6、ghai are not different from _.A.those in BeijingB.that of BeijingC.BeijingD.Beijing students参考答案：A12. 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：A13. Paying an account payable increases liabilities and decreases assets.( )A.正确B.错误参考答案：B14. It is difficult to _ of a plan to end poverty.A.speculat

7、eB.conceiveC.ponderD.reckon参考答案：B15. 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：A16. 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：B17. 下列英汉互译是否正确：“管理费用”“financial overhead

8、”。( )A.错误B.正确参考答案：A18. The income statement is prepared from ( )A.the adjusted trial balance.B.the income statement columns of the work sheet.C.either the adjusted trial balance or the income statement columns of the work sheet.D.both the adjusted trial balance and the income statement columns of th

9、e work sheet.参考答案：C19. Our offer will remain valid for three days.( )A.正确B.错误参考答案：A20. We are pleased to write to _ you in the hope of doing business with you in this line.A.contactB.get in touchC.contact withD.get contact with you参考答案：A21. VISA and MasterCard are two of the most popular bank credit

10、 cards.( )A.错误B.正确参考答案：B22. If a conflict occurs between common law and statutory law, the latter takes precedence.( )A.错误B.正确参考答案：B23. We abbreviate Virtual Private Networks to _.A.NICB.VPNC.HUBD.MODEM参考答案：B24. at ones own expense(选出与题干意义最接近的解释)_A.花费钱B.以代价C.费用自理D.以昂贵的价格购买参考答案：C25. We are prepared t

11、o give you a quotation which is based in the prevailing international market price.( )A.正确B.错误参考答案：B26. An audio wave is a two-dimensional acoustic wave.( )A.正确B.错误参考答案：B27. 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：D28. Improved c

12、onsumer confidence is _ to an economic recovery.A.crucialB.subordinateC.cumulativeD.satisfactory参考答案：A29. The book value of a fixed asset reported on the balance sheet represents its market value on that date.( )A.正确B.错误参考答案：B30. The first generation computers were huge, slow, expensive, and often u

13、ndependable.( )A.正确B.错误参考答案：A31. The accounting equation can be expressed as Assets - Liabilities = Owner&39;s Equity.( )A.正确B.错误参考答案：A32. Major forms of import surtaxes are _.A.tariffB.countervailing dutyC.antidumping dutyD.variable levy参考答案：BCD33. -Did you write to Mary last month? -No, but I&39;l

14、l _ her over Christmas Day.A.be seenB.be seeingC.have seenD.have been seeing参考答案：D34. The price of the coal will vary according to how far it has to be transported and how expensive the freight _ are.A.paymentsB.chargesC.fundsD.prices参考答案：B35. We thought of selling this old furniture, but we&39;ve d

15、ecided to _ it. It might be valuable.A.hold on toB.keep up withC.turn toD.look after参考答案：A36. Treasury Stock is listed in the stockholders&39; equity section on the balance sheet.( )A.正确B.错误参考答案：A37. market tone (选出与题干意义最接近的解释)_A.市场预期B.市场行情C.市场波动D.市场供求参考答案：B38. The matching concept requires expenses

16、 be recorded in the same period that the related revenue is recorded.( )A.正确B.错误参考答案：A39. When a stock dividend is declared, it becomes a liability.( )A.正确B.错误参考答案：B40. 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 jobD.to claim for som

17、ething参考答案：C41. 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：D42. CD-ROM is an optical technology that is used to make compact disks for CD stereo systems.( )A.正确B

18、.错误参考答案：A43. 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：D44. The financial statement that presents a summary of the revenues and expenses of a business for a specific period of time, such as a mon

19、th or year, is called a(n) ( )A.income statementB.income statementC.prior period statementD.statement of owners equity参考答案：A45. CPU is the soul of a computer.( )A.正确B.错误参考答案：A46. Even when a trial balance is in balance, there may be errors in the individual accounts.( )A.正确B.错误参考答案：A47. Dark glasses

20、 are sometimes worn to _ the eyes from strong sunlight.A.preventB.careC.defendD.protect参考答案：D48. Having finished their morning work, the clerks stood up behind their desks, _ themselves.A.expandingB.stretchingC.prolongingD.extending参考答案：B49. The fourth generation computers can be characterized by bo

21、th the jump to monolithic integrated circuits and the invention of _.A.microprocessorB.transistorC.chipD.circuit参考答案：A50. The major forms of business in a market economy are _.A.sole proprietorshipB.partnershipC.corporationD.franchising参考答案：ABCD51. Please do not be _ by his offensive remarks since h

22、e is merely trying to attract attention.A.distractedB.disregardedC.irritatedD.intervened参考答案：C52. A large retained earnings account means that there is cash available to pay dividends.( )A.正确B.错误参考答案：B53. The declining-balance method is an accelerated depreciation method.( )A.正确B.错误参考答案：A54. For a c

23、urrent liability to exist, the following two tests must be met. The liability must be due usually within a year and must be paid out of current assets.( )A.正确B.错误参考答案：A55. A _ is a collection of relation fields.A.fieldB.recordC.characterD.file参考答案：D56. Cigarettes, snack food, soft drinks, candy and

24、other frequently purchased goods are the major items sold in vending machines.( )A.错误B.正确参考答案：A57. 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 and liquidityD.s

25、olvency and equity参考答案：B58. The interest rate specified in the bond indenture is called the ( )A.discount rateB.contract rateC.market rateD.effective rate参考答案：B59. _ 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：ABC60. 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：D