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1、北京语言大学21秋商务英语综合测试题库答案参考1. An energy tax would curb ordinary air pollution, limit oil imports and cut the budget _.A.dispositionB.discrepancyC.defectD.deficit参考答案：D2. Financial reports are used by ( )A.managementB.creditorsC.investorsD.all of the above参考答案：D3. Mrs.Black doesn&39;t believe her son is
2、able to design a digital camera, _?A.is heB.isnt heC.doesnt sheD.does she参考答案：D4. The order of the flow of accounting data is (1) record in the ledger, (2) record in the journal, (3) prepare the financial statements.( )A.正确B.错误参考答案：B5. to approve(选出与题干意义最接近的解释)_A.to abide byB.to comply withC.to have
3、 a positive opinionD.to come up with参考答案：C6. Treasury Stock is listed in the stockholders&39; equity section on the balance sheet.( )A.正确B.错误参考答案：A7. The two most common specialized fields of accounting in practice are ( )A.forensic accounting and financial accountingB.managerial accounting and fina
4、ncial accountingC.managerial accounting and environmental accountingD.financial accounting and tax accounting systems参考答案：B8. Our offer will remain valid for three days.( )A.正确B.错误参考答案：A9. 下列英汉互译是否正确：“普通股股利”“ordinary dividend”。( )A.错误B.正确参考答案：B10. Major forms of import surtaxes are _.A.tariffB.count
5、ervailing dutyC.antidumping dutyD.variable levy参考答案：BCD11. “Price-earnings ratio”英译为“市盈率”。( )A.错误B.正确参考答案：B12. Money acts as a unit of account because we can use it to measure the relative value of goods and services.( )A.错误B.正确参考答案：B13. promote的意思是：support or actively encourage ( )T.对F.错参考答案：T14. 下
6、列英汉互译是否正确：“管理费用”“financial overhead”。( )A.错误B.正确参考答案：A15. When common stock is issued in exchange 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：B16. The accounting equation can be expressed as Assets - Liabilities = Owner&39;s Equity.( )A
7、.正确B.错误参考答案：A17. 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：A18. 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：B19. 下列英汉互译是否正确：“government bill”“ 政府债券”。( )A.错误B.正确参考答案：B20. A VPN offers the security and full data a
8、ccess of a private WAN, but because it runs over the Internet, it is more affordable and complex.( )A.正确B.错误参考答案：A21. 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 r
9、etained earnings参考答案：B22. The role of accounting is to provide many different users with financial information to make economic decisions.( )A.正确B.错误参考答案：A23. 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：T24. Fortun
10、e-tellers are good at making _ statements such as “Your sorrows will change.”A.philosophicalB.ambiguousC.literalD.invalid参考答案：B25. CPU is the soul of a computer.( )A.正确B.错误参考答案：A26. Could you make an exception and give our request your special consideration.( )A.正确B.错误参考答案：A27. In pursuing functiona
11、l goals, different departments often 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. _ have long been regarded by the Chinese as the most important factors for success.A.Human unityB.Appropriate timingC.Favorable locality
12、D.Good luck参考答案：ABC29. The common devices are the _ and the _.A.keyboard, printerB.keyboard, microphoneC.mouse, monitorD.mouse, keyboard参考答案：D30. The toy maker produces a _ copy of the spaced station, exact in every detail.A.minimalB.minimumC.miniatureD.minor参考答案：C31. A network interface on each com
13、puter, usually called a network interface card(NIC) or adapter.( )A.正确B.错误参考答案：A32. TCP/IP refers to a suite of _.A.systemB.control unitsC.application programsD.data communication protocols参考答案：D33. My teacher told me _ again.A.not to be lateB.dont be lateC.to not be lateD.not to late参考答案：A34. Impro
14、ved consumer confidence is _ to an economic recovery.A.crucialB.subordinateC.cumulativeD.satisfactory参考答案：A35. Mouse belongs to.( )A.正确B.错误参考答案：A36. Large organizations, in general, have several levels of management: _A.chief executive officerB.division managersC.supervisors参考答案：ABC37. To protect data, you need to implement a data _ and recovery plan.A.modifyB.backupC.deleteD.All above参考答案：B38. We are doing this w
