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1、北京语言大学21秋商务英语复习考核试题库答案参考1. For a current liability to exist, the following two tests must be met. The liability must be due usually within a year and must be paid out of current assets.( )A.正确B.错误参考答案：A2. The interest rate specified in the bond indenture is called the ( )A.discount rateB.contract ra
2、teC.market rateD.effective rate参考答案：B3. We specialize in export of arts and crafts for many years.( )A.正确B.错误参考答案：A4. I think we need to see an investment _ before we make an expensive mistake.A.guideB.entrepreneurC.consultantD.assessor参考答案：C5. astray的意思是：remain in the same place ( )T.对F.错参考答案：F6. _
3、 is a compiled object-oriented programming language used to write applets.A.CB.C+C.JavaScriptD.Java参考答案：D7. Psycho-linguistics is the name given to the study of the psychological processes involved in language. (语法上正确与否) ( )T.对F.错参考答案：T8. Cigarettes, snack food, soft drinks, candy and other frequent
4、ly purchased goods are the major items sold in vending machines.( )A.错误B.正确参考答案：A9. A committee which is set up to solve a specific task and then dissolved is called a standing committee.( )A.错误B.正确参考答案：A10. Each web page has a unique address, called a URL that identifies its location on the network
5、.( )A.正确B.错误参考答案：A11. It is difficult to _ of a plan to end poverty.A.speculateB.conceiveC.ponderD.reckon参考答案：B12. A balance sheet is a list of the assets, liabilities, and owner&39;s equity of a business for a period of time.( )A.正确B.错误参考答案：B13. Microsoft Office 2000 includes Word, _, Outlook and F
6、rontPage.A.ExcelB.Power PointC.AccessD.All of the above参考答案：D14. After four years in the same job his enthusiasm finally _.A.deterioratedB.dispersedC.dissipatedD.drained参考答案：C15. The manager gave her his _ that her complaint would be investigated.A.assuranceB.assumptionC.sanctionD.insurance参考答案：A16.
7、 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：A17. 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 reported
8、 net income of the investeeD.requires the investment be decreased by the reported net income of the investee参考答案：A18. 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：A19. The automatic doors in
9、 supermarkets _ the entry and exit of customers with shopping carts.A.furnishB.induceC.facilitateD.allocate参考答案：C20. The double-entry accounting system records each transaction twice.( )A.正确B.错误参考答案：B21. I felt that this created a sort of private world which I could get my own back for my failure in
10、 everyday life.(语法上正确与否) ( )T.对F.错参考答案：F22. _ knocked down and hurt worried her friends.A.Kates beingB.Kate wasC.Kate beingD.Kate had been参考答案：A23. compensation(选出与题干意义最接近的解释)_A.安慰，宽慰B.补偿，赔偿C.理解，体谅D.协调，一致参考答案：B24. My teacher told me _ again.A.not to be lateB.dont be lateC.to not be lateD.not to late
11、参考答案：A25. Ads over radio are inexpensive in terms of preparation and spots and are particularly effective for certain types of audiences.( )A.错误B.正确参考答案：B26. 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：D27. Short-term
12、unsecured loans take several forms: _A.one-time-only loansB.lines of creditC.revolving credit agreementsD.non-interest-bearing account参考答案：ABC28. -Did you write to Mary last month? -No, but I&39;ll _ her over Christmas Day.A.be seenB.be seeingC.have seenD.have been seeing参考答案：D29. Modern operating s
13、ystems usually come with a _.A.application softwareB.GUIC.memoryD.printer参考答案：B30. _ have long been regarded by the Chinese as the most important factors for success.A.Human unityB.Appropriate timingC.Favorable localityD.Good luck参考答案：ABC31. A business using the perpetual inventory system, with its
14、detailed subsidiary records, does not need to take a physical inventory.( )A.正确B.错误参考答案：B32. In the accounting cycle, the last step is ( )A.preparing the financial statementsB.journalizing and posting the adjusting entriesC.preparing a post-closing trial balanceD.journalizing and posting the closing entries参考答案：C33. Corporations are the backbone of modern economies, although in number corporations account for only a small percentage of all business firms.( )A.错误
