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88

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. 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：B2. 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：ABCD3. _ knocked down and hurt worried her friends.A.Kate's beingB.Kate wasC.Kate beingD.Kate had been参考答案：A4. 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：A5. 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 paid out of current assets.( )A.正确B.错误参考答案：A6. reinforcement的意思是：the action or process of reinforcing or strengthening ( )T.对F.错参考答案：T7. If a firm has a quick ratio of 1, the subsequent payment of an account payable will cause the ratio to increase.( )A.正确B.错误参考答案：B8. When common stock is issued in exchange for land, the land should be recorded in the accounts at the par amount of the stock issued.( )A.正确B.错误参考答案：B9. _ 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：ABC10. Grain Exchange trading was suspended, and farmers sold at prices fixed by the board.(语法上正确与否) ( )T.对F.错参考答案：T11. We would appreciating you sending us the latest samples with their best prices.( )A.正确B.错误参考答案：B12. _ is an outline of the logic of the program you will write.A.Program flowchartsB.Logic structuresC.PseudocodeD.Design参考答案：A13. 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 investment be decreased by the reported net income of the investee参考答案：A14. Cash investments made by the owner to the business are reported on the statement of cash flows in the ( )A.financing activities sectionB.investing activities sectionC.operating activities sectionD.supplemental statement参考答案：A15. I&39;m sorry the difference between our price and your counteroffer is too wide.( )A.正确B.错误参考答案：A16. There are basically three types of economic systems in the world _.A.capitalismB.socialismC.feudalismD.communism参考答案：ABD17. 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：A18. A _ is a collection of relation fields.A.fieldB.recordC.characterD.file参考答案：D19. 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：A20. 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：A21. 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：F22. prosperity的意思是：the state of being prosperous ( )T.对F.错参考答案：T23. Quick ratio is calculated by dividing current assets by current liabilities.( )A.错误B.正确参考答案：A24. Click the open folder button to open an existing workbook.( )A.正确B.错误参考答案：A25. 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：B26. 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：B27. Journalizing is the process of entering amounts in the ledger.( )A.正确B.错误参考答案：B28. minimize的意思是：reduce to the smallest possible amount or degree ( )T.对F.错参考答案：T29. 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：D30. 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：C31. According to its attributes, property can be classified into _.A.tangible real propertyB.intangible personal propertyC.intellectual propertyD.material property参考答案：ABC32. It is difficult to _ of a plan to end poverty.A.speculateB.conceiveC.ponderD.reckon参考答案：B33. Wheat prices were generally low in the autumn, so farmers could not wait for markets to improve.(语法上正确与否) ( )T.对F.错参考答案：F34. 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：B35. If a conflict occurs between common law and statutory law, the latter takes precedence.( )A.错误B.正确参考答案：B36. 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：D37. 下列英汉互译是否正确：“不动产”“Freehold premise”。( )A.错误B.正确参考答案：B38. to enforce(选出与题干意义最接近的解释)_A.to break or act against a lawB.to cause a law or rule to be obeyedC.to prevent movement from happeningD.to direct something into a particular place参考答案：B39. In legal terminology, tort means a civil or private wrongful act by one party that results in injury to another partys body, property or reputation.( )A.错误B.正确参考答案：B40. _ are collections of two or more connected computers.A.VPNB.ModemC.NetworksD.Cable参考答案：C41. 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：B42. An energy tax would curb ordinary air pollution, limit oil imports and cut the budget _.A.dispositionB.discrepancyC.defectD.deficit参考答案：D43. We thought of selling this old 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：A44. Allowance for Doubtful Accounts is a liability account.( )A.正确B.错误参考答案：B45. Modern operating systems usually come with a _.A.application softwareB.GUIC.memoryD.printer参考答案：B46. 下列英汉互译是否正确：“管理费用”“financial overhead”。( )A.错误B.正确参考答案：A47. It was not long _ the news spread and people from all over the world came to visit this miracle of nature.A.afterB.beforeC.untilD.when参考答案：B48. Treasury Stock is listed in the stockholders&39; equity section on the balance sheet.( )A.正确B.错误参考答案：A49. 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：A50. “The debt to total assets ratio”应译为“资产负债率”。( )A.错误B.正确参考答案：B51. The fourth generation computers can be characterized by both the jump to monolithic integrated circuits and the invention of _.A.microprocessorB.transistorC.chipD.circuit参考答案：A52. They are _ children that they can&39;t dress themselves.A.so littleB.such littleC.so smallD.too small参考答案：B53. A(n) _ mouse emits and senses light to detect movement.A.cordlessB.opticalC.cameraD.microphone参考答案：B54. Overall objective of financial reporting is to provide financial information useful to internal users in making economic decisions.( )A.正确B.错误参考答案：B55. In those days, executives expected to spend most of their lives in the same firm and, unless they were dismissed for _, to retire at the age of 65.A.integrityB.incompetenceC.denialD.deduction参考答案：B56. The interest rate specified in the bond indenture is called the ( )A.discount rateB.contract rateC.market rateD.effective rate参考答案：B57. -Perseverance is a kind of quality. -And that is _ it takes to do anything well.A.whatB.thatC.whichD.why参考答案：A58. If afirm has done a good job in human resources management, the number of employees who fail to meet the firms expectation will be very small.( )A.错误B.正确参考答案：B59. marketability(选出与题干意义最接近的解释)_A.市场营销B.市场销售能力C.市场准入D.市场性参考答案：B60. 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：F