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1、北京语言大学21春商务英语离线作业一辅导答案1. “Leverage”应译为“杠杆”。( )A.错误B.正确参考答案：B2. Under the equity method, a stock purchase is recorded at its original cost and is not adjusted to fair market value each accounting period.( )A.正确B.错误参考答案：A3. The liability for a dividend is recorded on which of the following dates?( )A.
2、the date of recordB.the date of paymentC.the date of announcementD.the date of declaration参考答案：D4. A computer must include three of following. Which one is not necessary?A. systemB.output systemC.processing systemD.networking system参考答案：D5. A computer can be broken down into three distinct categorie
3、s, namely output, and CPU.( )A.正确B.错误参考答案：A6. A business using the perpetual inventory system, with its detailed subsidiary records, does not need to take a physical inventory.( )A.正确B.错误参考答案：B7. The balance of the allowance for doubtful accounts is added to accounts receivable on the balance sheet.
4、( )A.正确B.错误参考答案：B8. For years, farmers mistrusted speculative grain selling as carried on through the Winnipeg Grain Exchange.(语法上正确与否) ( )T.对F.错参考答案：T9. “Working capital”应译为“营运资本”。( )A.错误B.正确参考答案：B10. Once you get to know your mistakes, you should _ them as soon as possible.A.rectifyB.reclaimC.refr
5、ainD.reckon参考答案：A11. The _ lawyer made a great impression on the jury.A.protectingB.guardingC.defendingD.shielding参考答案：C12. An example of an external user of accounting information is the government.( )A.正确B.错误参考答案：A13. How about meeting each other half way? I don&39;t think it wise for either of us
6、 to insist on his own price.( )A.正确B.错误参考答案：A14. The common devices are the _ and the _.A.keyboard, printerB.keyboard, microphoneC.mouse, monitorD.mouse, keyboard参考答案：D15. Which of the following is not the e-commerce business models?A.Business-to-Business(B2B)B.Electronic fund transferC.Business-to-
7、Customer(B2C)D.Customer-to-Customer(C2C)参考答案：B16. 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：B17. approach的意思是：start to deal with in a certain way ( )T.对F.错参考答案：T18. Financial reports are u
8、sed by ( )A.managementB.creditorsC.investorsD.all of the above参考答案：D19. Which of the following groups of accounts have a normal debit balance?( )A.revenues, liabilities, capitalB.capital, assetsC.liabilities, expensesD.assets, expenses参考答案：D20. An income statement is a summary of the revenues and ex
9、penses of a business as of a specific date.( )A.正确B.错误参考答案：B21. astray的意思是：remain in the same place ( )T.对F.错参考答案：F22. A.sugarB.grammarC.dollarD.fartherA.sugarB.grammarC.dollarD.farther正确答案：D23. reinforcement的意思是：the action or process of reinforcing or strengthening ( )T.对F.错参考答案：T24. Use the spell
10、checker to correct spelling errors on the worksheet.( )A.正确B.错误参考答案：A25. According to its purposes, accounting falls into _.A.managerial accountingB.financial accountingC.public accountingD.personal accounting参考答案：AB26. Dividends in arrears are liabilities of the corporation.( )A.正确B.错误参考答案：B27. cur
11、tail的意思是：the process of promoting a cause or plan ( )T.对F.错参考答案：F28. to deal with (complaints)(选出与题干意义最接近的解释)_A.处理日常事务B.论述某项事情C.处理顾客投诉D.与某人做买卖参考答案：C29. If a conflict occurs between common law and statutory law, the latter takes precedence.( )A.错误B.正确参考答案：B30. Capital expenditures are costs that are
12、charged to Stockholders&39; Equity accounts.( )A.正确B.错误参考答案：A31. According to its attributes, property can be classified into _.A.tangible real propertyB.intangible personal propertyC.intellectual propertyD.material property参考答案：ABC32. Cigarettes, snack food, soft drinks, candy and other frequently
13、purchased goods are the major items sold in vending machines.( )A.错误B.正确参考答案：A33. Stockholders equity ( )A.is usually equal to cash on handB.includes paid-in capital and liabilitiesC.includes retained earnings and paid-in capitalD.is shown on the income statement参考答案：C34. 下列英汉互译是否正确：“可比性”“comparabil
14、ity”。( )A.错误B.正确参考答案：B35. Miss Smith is a friend of _.A.Marys mothersB.Marys motherC.Mary mothersD.mothers of Mary参考答案：A36. The income statement is prepared from ( )A.the adjusted trial balance.B.the income statement columns of the work sheet.C.either the adjusted trial balance or the income statement columns of the work sheet.D.both the adjusted trial balance and the income statement columns of the work sheet.参考答案：C37. My sister is quite _
