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北京语言大学2022年3月商务英语期末考核试题库及答案参考1. Liability accounts are increased by debits.( )A.正确B.错误参考答案:B2. 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 the work sheet.参考答案:C3. 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:F4. A target market represents a group of people who have similar needs and wants and are believed to have interest in the same products.( )A.错误B.正确参考答案:B5. 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 accounting and tax accounting systems参考答案:B6. -What&39;s your opinion about it? -You can _ at a glance that the building was poorly built.A.sayB.seeC.tellD.take it for granted参考答案:B7. 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:B8. How about meeting each other half way? I don&39;t think it wise for either of us to insist on his own price.( )A.正确B.错误参考答案:A9. _ knocked down and hurt worried her friends.A.Kates beingB.Kate wasC.Kate beingD.Kate had been参考答案:A10. 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:B11. According to the economic theory of supply and demand, price is set where supply meets demand, and this price is referred to as the equilibrium price.( )A.错误B.正确参考答案:B12. “Dividend yield rate”应译为“股利支付率”。( )A.错误B.正确参考答案:B13. For years, 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:T14. General liability policies protect policyholders against financial risks involving: _A.personal problemsB.professional problemsC.product problemsD.premises problems参考答案:ABCD15. If a conflict occurs between common law and statutory law, the latter takes precedence.( )A.错误B.正确参考答案:B16. We would appreciating you sending us the latest samples with their best prices.( )A.正确B.错误参考答案:B17. Well-administered appraisals are very important to human resources development, becauWell-administered appraisals are very important to human resources development, because they provide systematic and regular feedback to both the employer and the employees about how well the latter perform.( )A.错误B.正确参考答案:B18. The disagreement over trade restrictions could seriously _ relations between the two countries.A.tumbleB.jeopardizeC.manipulateD.intimidate参考答案:B19. RAM is a _ storage.A.permanentB.flashC.temporaryD.expansion参考答案:C20. 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:B21. 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:B22. An example of an external user of accounting information is the government.( )A.正确B.错误参考答案:A23. Journalizing is the process of entering amounts in the ledger.( )A.正确B.错误参考答案:B24. ERP is _.A.Enterprise resource planning softwareB.Enterprise Application IntegrationC.Electronic Application IntegrationD.None of the above.参考答案:A25. _ is an operating system similar to Unix.A.Windows NTB.MS-DOSC.OS/2D.Linux参考答案:D26. Revenue is earned only when money is received.( )A.正确B.错误参考答案:B27. 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:T28. To protect data, you need to implement a data _ and recovery plan.A.modifyB.backupC.deleteD.All above参考答案:B29. His teacher is busy correct papers.( )A.正确B.错误参考答案:B30. A VPN offers the security 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:A31. A committee 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:A32. The accrual basis of accounting requires revenue be recorded when cash is received from customers.( )A.正确B.错误参考答案:B33. According to the way they are collected, the import surtaxes or duties fall into _.A.specific dutiesB.ad valorem dutiesC.compound dutiesD.alternative duties参考答案:ABCD34. “management performance”应译为“管理业绩”。( )A.错误B.正确参考答案:B35. 下列英汉互译是否正确:“general expenses”“一般费用”。( )A.错误B.正确参考答案:B36. The ENIAC used thousands of _, which took up a lot of space and gave off a great deal of heat just like light bulbs do.A.vacuum tubesB.integrated circuitsC.chipsD.switches参考答案:A37. A pension fund is a pool of funds created and managed to provide retirement income for the members.( )A.错误B.正确参考答案:B38. The first generation computers were huge, slow, expensive, and often undependable.( )A.正确B.错误参考答案:A39. VISA and MasterCard are two of the most popular bank credit cards.( )A.错误B.正确参考答案:B40. A computer must include three of following. Which one is not necessary?A. systemB.output systemC.processing systemD.networking system参考答案:D41. 据报道,那条铁路因洪水而停止修建。据报道,那条铁路因洪水而停止修建。正确答案:It is reported that the building of the railway came to a stop because of the flood.It is reported that the building of the railway came to a stop because of the flood.42. Investments in stocks that are expected to be held for the long term are listed in the stockholder&39;s equity section of the balance sheet.( )A.正确B.错误参考答案:B43. The matching concept ( )A.addresses the relationship between the journal and the balance sheetB.determines whether the normal balance of an account is a debit or creditC.requires that the dollar amount of debits equal the dollar amount of credits on a trial balanceD.determines that expenses related to revenue be reported at the same time the revenue is reported参考答案:D44. fare的意思是:treating people equally without favouritism or discrimination ( )T.对F.错参考答案:F45. So excited _ that he couldn&39;t say a word.A.was heB.he wasC.did he beD.did he was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. It is only in exceptional circumstances we might become aware of the complexity involved.(语法上正确与否) ( )T.对F.错参考答案:F48. A.sugarB.grammarC.dollarD.fartherA.sugarB.grammarC.dollarD.farther正确答案:D49. 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:F50. Capital expenditures are costs that are charged to Stockholders&39; Equity accounts.( )A.正确B.错误参考答案:A51. 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:C52. sophisticated的意思是:having, revealing or proceeding from a great deal of worldly experience and knowledge of fashion and culture ( )T.对F.错参考答案:T53. Dark glasses are sometimes worn to _ the eyes from strong sunlight.A.preventB.careC.defendD.protect参考答案:D54. Speculators are mainly interested in stocks which give high dividends and/or are likely to rise in price in the long run.( )A.错误B.正确参考答案:B55. Major forms of import surtaxes are _.A.tariffB.countervailing dutyC.antidumping dutyD.variable levy参考答案:BCD56. The students are _ to hand in the exercises before class.A.hopedB.suggestedC.agreedD.wished参考答案:D57. promote的意思是:support or actively encourage ( )T.对F.错参考答案:T58. 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:B59. When the market rate of interest is less than the contract rate for a bond, the bond will sell for a premium.( )A.正确B.错误参考答案:A60. 下列英汉互译是否正确:“相关性”“reliability”。( )A.错误B.正确参考答案:A
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