北京语言大学22春《商务英语》补考试题库答案参考25

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1、北京语言大学22春商务英语补考试题库答案参考1. A bank reconciliation should be prepared periodically because ( )A.the depositors records and the banks records are in agreementB.the bank has not recorded all of its transactionsC.any differences between the depositors records and the banks records should be determined, and

2、 any errors made by either party should be discovered and correctedD.the bank must make sure that its records are correct参考答案：C2. 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 s

3、tatement columns of the work sheet.D.both the adjusted trial balance and the income statement columns of the work sheet.参考答案：C3. The prospect of increased prices has already _ worries.A.provokedB.irritatedC.inspiredD.hoisted参考答案：A4. They are eagerly waiting for the coming of New Year.( )A.正确B.错误参考答案

4、：A5. obviate(选出与题干意义最接近的解释)_A.to violateB.to remove a difficulty, to avoidC.to allow sb to doD.to be apparent参考答案：B6. 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 uncondit

5、ional 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：ABCD7. to conclude(选出与题干意义最接近的解释)_A.to give ones place to eachB.to end or judge after some considerationC.to explainD.to contain参考答案：B8. Th

6、e interest rate specified in the bond indenture is called the ( )A.discount rateB.contract rateC.market rateD.effective rate参考答案：B9. 下列英汉互译是否正确：“分部业绩”segments performance”。( )A.错误B.正确参考答案：B10. CPU is the soul of a computer.( )A.正确B.错误参考答案：A11. Credit unions are profitable cooperatives organized to m

7、eet the needs of their members.( )A.错误B.正确参考答案：A12. There are basically three types of economic systems in the world _.A.capitalismB.socialismC.feudalismD.communism参考答案：ABD13. After four years in the same job his enthusiasm finally _.A.deterioratedB.dispersedC.dissipatedD.drained参考答案：C14. My teacher

8、 told me _ again.A.not to be lateB.dont be lateC.to not be lateD.not to late参考答案：A15. 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：A16. When common stock is issued in exchange for land, the land should be recorded in the a

9、ccounts at the par amount of the stock issued.( )A.正确B.错误参考答案：B17. The two most common specialized fields of accounting in practice are ( )A.forensic accounting and financial accountingB.managerial accounting and financial accountingC.managerial accounting and environmental accountingD.financial acc

10、ounting and tax accounting systems参考答案：B18. Financial reports are used by ( )A.managementB.creditorsC.investorsD.all of the above参考答案：D19. -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：D20. The double-entry accounting syste

11、m records each transaction twice.( )A.正确B.错误参考答案：B21. _ is an outline of the logic of the program you will write.A.Program flowchartsB.Logic structuresC.PseudocodeD.Design参考答案：A22. 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：A23. A co

12、mmittee which is set up to solve a specific task and then dissolved is called a standing committee.( )A.错误B.正确参考答案：A24. Could you make an exception and give our request your special consideration.( )A.正确B.错误参考答案：A25. Investments in stocks that are expected to be held for the long term are listed in

13、the stockholder&39;s equity section of the balance sheet.( )A.正确B.错误参考答案：B26. FTP performs basic interactive file transfers between hosts.( )A.正确B.错误参考答案：A27. 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

14、 price of the stock per shareD.increase retained earnings参考答案：B28. They quickly brought down the age at marriage for both men and women and brought the birth rate to a twentieth century height after more than a hundred years of steady decline.(语法上正确与否) ( )T.对F.错参考答案：F29. We thought of selling this o

15、ld furniture, but we&39;ve decided to _ it. It might be valuable.A.hold on toB.keep up withC.turn toD.look after参考答案：A30. 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：A31. A firm should give its new employees pro

16、per orientation and help them adapt to the new environment.( )A.错误B.正确参考答案：B32. The cost method of accounting for stock ( )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 i

17、nvestment be decreased by the reported net income of the investee参考答案：A33. However what really triggered the tremendous growth of computers and its significant impact on our lives is the invention of the microprocessor.( )A.正确B.错误参考答案：A34. I&39;m very glad that we have reach an agreement on this pro

18、blem.( )A.正确B.错误参考答案：B35. Revenue accounts are increased by credits.( )A.正确B.错误参考答案：A36. “总资产回报率”应译为“Rate of return (ROR) on total assets”。( )A.错误B.正确参考答案：B37. 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：B38. Treasury Stock is listed in the stockholders&39; equity section on the balance shee

19、t.( )A.正确B.错误参考答案：A39. Please do not be _ by his offensive remarks since he is merely trying to attract attention.A.distractedB.disregardedC.irritatedD.intervened参考答案：C40. 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：B41. It is only in exceptional

20、circumstances we might become aware of the complexity involved.(语法上正确与否) ( )T.对F.错参考答案：F42. An example of an external user of accounting information is the government.( )A.正确B.错误参考答案：A43. The manager _ his success to hard work.A.impartedB.grantedC.ascribedD.acknowledged参考答案：C44. If the proceeds from

21、 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：A45. 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：B46. A(n) _ mouse emits and senses light to detect movement.A.cord

22、lessB.opticalC.cameraD.microphone参考答案：B47. The term output consists of all components that display words and graphics so that a person can see them.( )A.正确B.错误参考答案：A48. eloquent的意思是：fluent or persuasive in speaking or writing ( )T.对F.错参考答案：T49. 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：B50. Consumer products can be further classified into _.A.convenience goodsB.shopping goodsC.specialty goodsD.industrial goods参考答案：ABC