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北京语言大学22春商务英语补考试题库答案参考1. 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 something参考答案:C2. We are prepared to give you a quotation which is based in the prevailing international market price.( )A.正确B.错误参考答案:B3. Improved consumer confidence is _ to an economic recovery.A.crucialB.subordinateC.cumulativeD.satisfactory参考答案:A4. The term inventory indicates ( )A.merchandise held for sale in the normal course of businessB.materials in the process of production or held for productionC.suppliesD.both A and B参考答案:D5. As one of the youngest professors in the university, Miss King is certainly on the _ of a brilliant career.A.thresholdB.edgeC.porchD.course参考答案:A6. 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:B7. 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:A8. -Why didn&39;t you tell Ann the truth? -_ .A.Yes, I was afraid to be scolded by herB.No, but I wanted toC.But I didD.I always hate telling lies参考答案:C9. 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:B10. 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:D11. 下列英汉互译是否正确:“common-size income statement”“共同比利润表”。( )A.错误B.正确参考答案:B12. 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:B13. 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:B14. Please advise your packing for our confirmation.( )A.正确B.错误参考答案:A15. An income statement is a summary of the revenues and expenses of a business as of a specific date.( )A.正确B.错误参考答案:B16. 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:A17. 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:B18. Financial reports are used by ( )A.managementB.creditorsC.investorsD.all of the above参考答案:D19. TCP/IP refers to a suite of _.A.systemB.control unitsC.application programsD.data communication protocols参考答案:D20. 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 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:C21. 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:B22. The order of the flow of accounting data is (1) record in the ledger, (2) record in the journal, (3) prepare the financial statements.( )A.正确B.错误参考答案:B23. Anne looks _ in red while green clothes are nice _ Helen.A.good; onB.well; inC.good; atD.well; for参考答案:A24. 下列英汉互译是否正确:“可比性”“comparability”。( )A.错误B.正确参考答案:B25. The toy maker produces a _ copy of the spaced station, exact in every detail.A.minimalB.minimumC.miniatureD.minor参考答案:C26. I suggest we put the scheme into effect, for it is quite _.A.eligibleB.sustainableC.probableD.feasible参考答案:D27. A corporation is a business that is legally separate and distinct from its owners.( )A.正确B.错误参考答案:A28. When a stock dividend is declared, it becomes a liability.( )A.正确B.错误参考答案:B29. The double-entry accounting system records each transaction twice.( )A.正确B.错误参考答案:B30. The manager _ his success to hard work.A.impartedB.grantedC.ascribedD.acknowledged参考答案:C31. approach的意思是:start to deal with in a certain way ( )T.对F.错参考答案:T32. Most networks-even those with just two computers also contain a hub or switch to act as a connection point between the computers.( )A.正确B.错误参考答案:A33. Money acts as a unit of account because we can use it to measure the relative value of goods and services.( )A.错误B.正确参考答案:B34. Short-term unsecured loans take several forms: _A.one-time-only loansB.lines of creditC.revolving credit agreementsD.non-interest-bearing account参考答案:ABC35. Before assuming risks, a firm must take two important factors into consideration _.A.the amount of money involvedB.the probability of successC.the time involvedD.the people concerned参考答案:AB36. 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:B37. _ knocked down and hurt worried her friends.A.Kates beingB.Kate wasC.Kate beingD.Kate had been参考答案:A38. I think we need to see an investment _ before we make an expensive mistake.A.guideB.entrepreneurC.consultantD.assessor参考答案:C39. 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:A40. Under the accrual basis for the accounting period concept, revenues are reported in the income statement in the period in which they are earned.( )A.正确B.错误参考答案:A41. After four years in the same job his enthusiasm finally _.A.deterioratedB.dispersedC.dissipatedD.drained参考答案:C42. The automatic doors in supermarkets _ the entry and exit of customers with shopping carts.A.furnishB.induceC.facilitateD.allocate参考答案:C43. Miss Smith is a friend of _.A.Marys mothersB.Marys motherC.Mary mothersD.mothers of Mary参考答案:A44. “Working capital”应译为“营运资本”。( )A.错误B.正确参考答案:B45. She remains confident and _ untroubled by our present problems.A.indefinitelyB.infinitelyC.optimisticallyD.seemingly参考答案:D46. 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:A47. The prospect of increased prices has already _ worries.A.provokedB.irritatedC.inspiredD.hoisted参考答案:A48. Cash equivalents ( )A.are illegal in some companyB.will be converted to cash within two yearsC.will be converted to cash within 90 daysD.will be converted to cash within 120 days参考答案:C49. “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:B50. If a conflict occurs between common law and statutory law, the latter takes precedence.( )A.错误B.正确参考答案:B
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