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1、北京语言大学22春商务英语在线作业1答案参考1. What is the explanation for the fact adults have more difficulty in acquiring additional languages than children have?(语法上正确与否) ( )T.对F.错参考答案：F2. Which of the following groups of accounts have a normal debit balance?( )A.revenues, liabilities, capitalB.capital, assetsC.liabi
2、lities, expensesD.assets, expenses参考答案：D3. A warranty can be written or implied, both representing a promise by the manufacturer or seller that the product will work reasonably well.( )A.错误B.正确参考答案：B4. In general, there are several types of life insurance: _A.term life insuranceB.whole life insuranc
3、eC.limited payment life insuranceD.endowment life insurance参考答案：ABCD5. During the early years of this century, wheat was seen as the very lifeblood of Western Canada. (语法上正确与否) ( )T.对F.错参考答案：T6. Revenue is earned only when money is received.( )A.正确B.错误参考答案：B7. Any difference between the fair market
4、values of the securities and their cost is a realized gain or loss.( )A.正确B.错误参考答案：B8. The declaration of a stock dividend decreases a corporation&39;s stockholders&39; equity and increases its liabilities.( )A.正确B.错误参考答案：B9. to appoint(选出与题干意义最接近的解释)_A.to take back propertyB.to meet someones needsC
5、.to choose someone officially for a jobD.to claim for something参考答案：C10. 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：B11. Accounting Process is identifying, measuring, recording, and communicating economic information to perm
6、it informed judgments and decisions by users of information.( )A.正确B.错误参考答案：A12. 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：A13. -What&39;s the matter? You really look down. -_. -Well
7、, better luck next time.A.Why, I always look up to youB.I failed an important testC.I have a bad coldD.Me? I never look down upon anybody参考答案：B14. CD-ROM is an optical technology that is used to make compact disks for CD stereo systems.( )A.正确B.错误参考答案：A15. _ both parties have agreed on all the terms
8、 and conditions can we start to prepare the contract.A.Even ifB.Only whenC.Even thoughD.Only while参考答案：B16. 下列英汉互译是否正确：“Patents and trademarks”“应收帐款”。( )A.错误B.正确参考答案：A17. approach的意思是：start to deal with in a certain way ( )T.对F.错参考答案：T18. The double-entry accounting system records each transaction t
9、wice.( )A.正确B.错误参考答案：B19. SWOT here stands for strengths, weaknesses, opportunities and threats.( )A.错误B.正确参考答案：B20. To handle the crop of 1919, the government appointed the first Canadian Wheat Board, with total authority to buy, sell, and set prices.(语法上正确与否) ( )T.对F.错参考答案：F21. The interest rate s
10、pecified in the bond indenture is called the ( )A.discount rateB.contract rateC.market rateD.effective rate参考答案：B22. minimize的意思是：reduce to the smallest possible amount or degree ( )T.对F.错参考答案：T23. 【C4】AtheyByouCweDpeople【C4】AtheyByouCweDpeople正确答案：C这是考对上下文意思的理解。在该句的前一句中已经用了we，因此这里也应该是we。24. The pri
11、ce you counter offered is not in line with the world market.( )A.正确B.错误参考答案：A25. “Price-earnings ratio”英译为“市盈率”。( )A.错误B.正确参考答案：B26. Cafeteria benefits is a flexible arrangement in which each employee is allocated a certain sum to cover benefits of his or her own choice.( )A.错误B.正确参考答案：B27. The acco
12、unting equation can be expressed as Assets - Liabilities = Owner&39;s Equity.( )A.正确B.错误参考答案：A28. 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：B29. The balance of the allowance fo
13、r doubtful accounts is added to accounts receivable on the balance sheet.( )A.正确B.错误参考答案：B30. 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：B31. 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：B32. “management performance”应译为“管理
14、业绩”。( )A.错误B.正确参考答案：B33. “Working capital”应译为“营运资本”。( )A.错误B.正确参考答案：B34. Cigarettes, snack food, soft drinks, candy and other frequently purchased goods are the major items sold in vending machines.( )A.错误B.正确参考答案：A35. 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：C36. The first generation computers were huge, slow, expensive, and often undependable.( )A.正确B.错误参考答案：A37. We are prepared
