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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. “Rate of return (ROR) on common stockholders&39; equity”应译为“优先股股东投资回报率”。( )A.错误B.正确参考答案:A2. 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 price of the stock per shareD.increase re
2、tained earnings参考答案:B3. Some techniques are invented to make the jobs more satisfying, including _.A.job rotationB.job enlargementC.job enrichmentD.job redesign参考答案:ABCD4. There is a feeling _ me _ we&39;ll never know what a UFO is.A.in; thatB.on; whichC.for; for whichD.by; what参考答案:A5. Transistors
3、were a tremendous breakthrough in advancing the computer.( )A.正确B.错误参考答案:A6. 下列英汉互译是否正确:“共同变动成本”“common fixed cost”。( )A.错误B.正确参考答案:A7. 下列英汉互译是否正确:“责任会计”“responsibility accounting”。( )A.错误B.正确参考答案:B8. In the accounting cycle, the last step is ( )A.preparing the financial statementsB.journalizing and
4、 posting the adjusting entriesC.preparing a post-closing trial balanceD.journalizing and posting the closing entries参考答案:C9. My sister is quite _ and plans to get an M. degree within one year.A.aggressiveB.enthusiasticC.considerateD.ambitious参考答案:D10. Fortune-tellers are good at making _ statements
5、such as “Your sorrows will change.”A.philosophicalB.ambiguousC.literalD.invalid参考答案:B11. 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:B12. Once the pricing objective is set, an appropriate strategy can be worked out accordingly: _A.Skimming StrategyB.Penetration S
6、trategyC.Loss Leader Pricing StrategyD.Odd Pricing StrategyE.Price Lining Strategy参考答案:ABCDE13. 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. A check is essentially an order instructing the bank to pay a given sun to a designated person or firm.( )A.错误B.正确参考答案:B15. An energy tax would
7、curb ordinary air pollution, limit oil imports and cut the budget _.A.dispositionB.discrepancyC.defectD.deficit参考答案:D16. _ both parties have agreed on all the terms and conditions can we start to prepare the contract.A.Even ifB.Only whenC.Even thoughD.Only while参考答案:B17. C is an object-oriented prog
8、ramming language.( )A.正确B.错误参考答案:B18. 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:B19. 下列英汉互译是否正确:“公认会计原则及其相关机构”“Generally Accepted Accounting Principle and Organization Concerned with GAAP”。( )A.错误B.正确参考答案:B20. A computer can be broken down into three distinct categories, name
9、ly output, and CPU.( )A.正确B.错误参考答案:A21. reinforcement的意思是:the action or process of reinforcing or strengthening ( )T.对F.错参考答案:T22. A large retained earnings account means that there is cash available to pay dividends.( )A.正确B.错误参考答案:B23. to conclude(选出与题干意义最接近的解释)_A.to give ones place to eachB.to en
10、d or judge after some considerationC.to explainD.to contain参考答案:B24. 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:A25. Please keep us informed of the latest quotation
11、 for the following items.( )A.正确B.错误参考答案:A26. 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:T27. Corporations are the backbone of modern economies, although in number corporations account for only a small percentage of all business firms.
12、( )A.错误B.正确参考答案:B28. 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:C29. When common stock is issued in exchange for land, the land should be recorded in the accoun
13、ts at the par amount of the stock issued.( )A.正确B.错误参考答案:B30. To access the Web, users require a _, which is the software program used to access the World Wide Web.A.Plug-insB.HelperC.Add-onsD.Web browser参考答案:D31. promote的意思是:support or actively encourage ( )T.对F.错参考答案:T32. I&39;m sorry the differen
14、ce between our price and your counteroffer is too wide.( )A.正确B.错误参考答案:A33. violate的意思是:break or fail to comply with ( )T.对F.错参考答案:T34. 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:A35. Solvency analysis focuses on the ability of a business to pay its current and noncurrent liabilities.( )A.正确B.错误参考答案:A36. 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.integra