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1、北京语言大学21秋商务英语在线作业一答案参考1. 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：B2. If a firm has a quick ratio of 1, the subsequent payment of an account payable will cause the ratio to increase.( )A.正确B.错误参考答案：B3. _ is an operating
2、system similar to Unix.A.Windows NTB.MS-DOSC.OS/2D.Linux参考答案：D4. An audio wave is a two-dimensional acoustic wave.( )A.正确B.错误参考答案：B5. 下列英汉互译是否正确：“财务报表”“ financial statement”。( )A.错误B.正确参考答案：B6. Speculators are mainly interested in stocks which give high dividends and/or are likely to rise in price i
3、n the long run.( )A.错误B.正确参考答案：B7. 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：B8. There is a feeling _ me _ we&39;ll never know what a UFO is.A.in; thatB.on; whichC.for; for whi
4、chD.by; what参考答案：A9. _ layer just above the internet layer.A.Network InterfaceB.TCPC.Host-to-Host TransportD.Application参考答案：C10. _ knocked down and hurt worried her friends.A.Kates beingB.Kate wasC.Kate beingD.Kate had been参考答案：A11. The declaration of a stock dividend decreases a corporation&39;s s
5、tockholders&39; equity and increases its liabilities.( )A.正确B.错误参考答案：B12. 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：F13. Journalizing is the process of entering amounts in the ledger.
6、( )A.正确B.错误参考答案：B14. 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：A15. A sole proprietor has, by law, unlimited liability, which means if he goes bankrupt, he may, in order to pay his debt, lose not only his business but
7、part or all of his personal properties.( )A.错误B.正确参考答案：B16. I&39;m sorry the difference between our price and your counteroffer is too wide.( )A.正确B.错误参考答案：A17. General speaking, an L/C should be opened by the buyer one month before shipment.( )A.正确B.错误参考答案：B18. When common stock is issued in exchan
8、ge for land, the land should be recorded in the accounts at the par amount of the stock issued.( )A.正确B.错误参考答案：B19. 【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。20. The major forms of business in a market economy are _.A.sole proprietorshipB.partnershipC
9、.corporationD.franchising参考答案：ABCD21. According to its attributes, property can be classified into _.A.tangible real propertyB.intangible personal propertyC.intellectual propertyD.material property参考答案：ABC22. I felt that this created a sort of private world which I could get my own back for my failu
10、re in everyday life.(语法上正确与否) ( )T.对F.错参考答案：F23. Investments in stocks that are expected to be held for the long term are listed in the stockholders equity section of the balance sheet.( )A.正确B.错误参考答案：B24. Short-term unsecured loans take several forms: _A.one-time-only loansB.lines of creditC.revolv
11、ing credit agreementsD.non-interest-bearing account参考答案：ABC25. Paying an account payable increases liabilities and decreases assets.( )A.正确B.错误参考答案：B26. Transistors were a tremendous breakthrough in advancing the computer.( )A.正确B.错误参考答案：A27. In pursuing functional goals, different departments often
12、 lose sight of the organizations goals, and no one is totally accountable for the final outcome as a whole.( )A.错误B.正确参考答案：B28. The cost method of accounting for stock ( )A.recognizes dividends as incomeB.is only appropriate as part of a consolidationC.requires the investment be increased by the rep
13、orted net income of the investeeD.requires the investment be decreased by the reported net income of the investee参考答案：A29. The ability of a business to pay its debts as they come due and to earn a reasonable amount of income is referred to as ( )A.solvency and leverageB.solvency and profitabilityC.s
14、olvency and liquidityD.solvency and equity参考答案：B30. Allowance for Doubtful Accounts is a liability account.( )A.正确B.错误参考答案：B31. We will make arrangements to _ an all-risk insurance on the following consignments.A.make outB.get outC.put outD.take out参考答案：D32. 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.deter
