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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
