会计英语试卷
(原)金融专业英语(FECT)中级会计模拟试卷1(题后含答案及解析)
（原）金融专业英语（FECT）中级会计模拟试卷1(题后含答案及解析)题型有：1. SECTION ONE 2. SECTION TWOSECTION ONE Answer all questions in this section.Question 11．For purpose of recording accounting information, each company is considered to be separate from its owners and all other companies. This concerns the entity concept.A．正确B．错误正确答案：A2．In an inflation economy, the inventory ending balance recorded by FIFO method is lower than that recorded by LIFO method.A．正确B．错误正确答案：B解析：In an inflation economy, the inventory ending balance recorded by FIFO method is higher than that recorded by LIFO method.3．If the purchaser has been given a purchase allowance, the amount of allowance should be debited to purchase return account.A．正确B．错误正确答案：B解析：If the purchaser has been given a purchase allowance, the amount of allowance should be credited to purchase return account.4．In long-term construction contracts, revenue is recognized at the point of the cash collected.A．正确B．错误正确答案：B解析：In long-term construction contracts, revenue is recognized in proportion tothe contract work performed each year.5．In business charges depreciation in accounts, the accounting concept to be considered is the materiality concept.A．正确B．错误正确答案：B解析：In business charges depreciation in accounts, the accounting concept to be considered is the going concern concept.6．Cumulative preference shares have the right to accumulate dividends in a given year if they are in arrears.A．正确B．错误正确答案：AQuestion 27．If retained earnings were understated and liabilities were overstated, which of the following errors could have been the cause?A．Making the adjustment entry for depreciation expenses twice.B．Failure to record interest accrued on a note payable.C．Failure to make the adjusting entry to record revenue which had been earned but not yet billed to clients.D．Failure to record the earned portion of fees received in advance.正确答案：D8．The selected data pertain to a company at 31 December 2003 as the following:Quick Assets ＄208,000Quick ratio 2.6 to 1Current ratio 3.5 to 1Net sales for 2003 ＄1,800,000Cost of good sold for 2003 ＄990,000Average total assets for 2003 ＄1,200,000The company’s inventory balance at 31 December 2003 is ______.A．＄72,000.B．＄186,990.C．＄231,111.D．＄68,000.正确答案：A9．An accrued expense can best be described as an amount ______.A．paid and currently matched with earnings.B．paid and not currently matched with earnings.C．not paid but currently matched with earnings.D．None of the above.正确答案：C10．Mr. Wong paid ＄3,000 in advance for insurance on 1 December 2001 and debited it to Insurance Expense. No entries were made subsequently in 2001 or in 200The accounting period ends on December 3As a result of this error ______.A．2001 income was understated ＄2,000.B．2002 income was understated ＄2,000.C．2001 income was understated ＄3,000.D．2002 income was understated ＄3,000.正确答案：A11．Mr. Ting’s net cash inflow from operating activities for the year ending 30 June is＄123,000. The following adjustments were included in the supplementary schedule reconciling cash flow from operating activities with net income:Depreciation ＄38,000Increase in net accounts receivable 31,000Decrease inventory 27,000Increase in accounts payable 48,000Increase in interest payable 12,000Net income is ______.A．＄29,000.B．＄41,000.C．＄79,000.D．＄217,000.正确答案：A12．Which of the following is not a characteristic of the accounting for non-trading organizations?A．They normally provide Receipts and Payments Accounts.B．They have Accumulated Fund, which is more or less the same as capital.C．It is more common to keep all records on a single entry basis.D．They must keep books on a double-entry system.正确答案：D13．Mr. Wong is a small company. And it failed to record every transaction. Now you are provided with the following information: capital at 1 January 2003 is ＄30,000, capital at 31 December 2003 is ＄31,000. During 2003, drawings are ＄2,000. Then the net profit for the year 2003 is ______.A．＄3,000.B．＄-1,000.C．＄1,000.D．＄-3,000.正确答案：A14．At the beginning of a given period, Mr. Ting’s inventory was all finished goods. The volume is 600. At file end of this period, 2,000 are completed units and 600 are partly completed. The partly completed units were deemed to be 50% complete. The manufacturing cost is ＄30,000. Then cost per unit is ______.A．＄17.64B．＄13.04C．＄10.34D．＄15正确答案：A15．Basic accounting assumptions include the following except ______.A．going concern.B．monetary unit.C．consistency.D．business entity.正确答案：C16．At 1 January 2003, the balance of Billy Company’s Provision for Bad Debts is ＄5,000. At 31 December 2003, the balance of trade debtors is ＄45,000. Billy Company’s provision for bad debts equals to 10% of trade debtors. During the year 2003, the bad debt written off is＄2,000. Then Bad Debt expenses of Billy Company this year must be ______.A．＄2,500.B．＄1,500.C．＄-1,500.D．＄-2,500.正确答案：BQuestion 317．As at 31 December Year 8, Sam Ltd’s cash book showed a debit balance of ＄1,055, although he had an overdraft of ＄3,511. The discrepancy is due to the following:—Bank interest of ＄10 had been included in the bank statement, but was not recorded in the cash book.—A cheque for ＄2,300 was banked on 28 December and correctly entered in the cash book. Unfortunately the customer had forgotten to sign the cheque and it was subsequently dishonored and returned by the bank on 31 December. The book-keeper recorded the return in the cash book on 3 January Year 9.—The bank had incorrectly deducted ＄907 from Sam’s account for a cheque drawn by May.—A refund of ＄85 received from a supplier and banked on 2 October had been recorded in the cash book as a receipt of ＄58.—A cheque for ＄450 issued on 29 December as a refund to a customer had been recorded as a receipt in the cash book. It has not been presented for payment by 31 December.—The book-keeper had intended to desposit ＄2,750 in the bank on 31 December and therefore recorded it as a receipt in the cash book on that date. Due to a delay, the amount was not banked until 3 January Year 9.—An amount of ＄350 paid directly into the bank by a customer had not been recorded in the cash book.—The cash book receipts had been undercast by ＄800.Required:(a)Calculate the corrected cash book balance on 31 December Year 8.(b)Prepare a bank reconciliation statement for Sam showing the bank overdraft which appeared on his bank statement on that date.正确答案：(a)Corrected Cash Book Balance:＄＄Original balance 1,055Add: Refund wrongly entered 27Direct banking 350Undercasting 800 1,1772,232Less: Bank interest 10Dishonored cheque 2,300Entered on wrong side 950Not deposited 2,750 6,0103,778 O/D(b)Bank Reconciliation Statement as at 31 December Year 8:＄＄Balance per bank statement 3,511 O/DLess: Unpresented chequesNovember 190December 450 6402,871 O/DAdd: Error by bank 9073,778 O/DQuestion 418．1. Ming’s Company produces CD appliances. The following is the cost information for the year ended 31 December 2003.1. Material put into production was valued at ＄360,000 and ＄80,000 of which was used as supplies.2. The payroll records showed that total labor cost was ＄350,000, ＄68,000 of which was the costs of foremen and storekeeping men.3. Factory power and utilities were at a total cost of ＄90,000.4. Selling and administration expenses totaled ＄100,000.5. There was no opening and closing work-in-progress. The production records indicated that 20,000 units were completed in the year.Required:Calculate the following:(a)Prime cost(b)Conversion cost(c)Cost of goods manufactured(d)Unit production cost正确答案：(a)Prime cost =＄(360,000-80,000)+＄(350,000-68,000) =＄562,000(b)Conversion cost =＄(350,000-68,000)+＄80,000+＄68,000+＄90,000=＄520,000(c)Cost of goods manufactured =＄(360,000-80,000)+＄520,000 =＄800,000(d)Unit production cost = Cost of goods manufactured / completed units= ＄800,000 / 20,000 = ＄40 per unitQuestion 519．Mr. Wong is a small manufacturer of bicycles in Hong Kong. His business incurred the following costs for the year ended 31 December 2003.＄Materials (100% variable) 300,000Labor (25% variable) 200,000Selling & distribution cost (20% variable) 50,000Other costs (fixed) 170,000 720,000Normally, the business sells3,000 units at ＄300 each:Required:(a)Calculate the breakeven point in units and dollar sales.(b)Calculate the contribution to sales ratio.(c)Calculate the margin of safety in percentage.正确答案：(a) Total variable costs:＄Materials 300,000Labor (＄200,000×25%) 50,000Selling & distribution cost (＄50,000×20% ) 10,000360,000Variable cost per unit =＄360,000 / 3,000 =＄120Contribution per unit =Selling price - Variable cost =＄300 -＄120 =＄180Breakeven point (in units) = Fixed cost / Contribution per unit= (＄200,000×75% +＄50,000×80% +＄170,000)/＄180= ＄360,000/＄180= 2,000 unitsBreakeven point (dollars sales) = Breakeven units ×Selling price per unit= 2,000×＄300= ＄600,000(b) the contribution to sales ratio = ＄180 / ＄300×100% = 60%(c) the margin of safety = (Current sales - breakeven sales) / Current sales×100%= (3,000×＄300-＄600,000)/＄900,000×100%= 33.3%Question 620．If a company had 120,000, 4% preference shares of ＄1 each and 250,000 ordinary shares of ＄1 each, then the dividends would be payable as follows:Year 1 Year 2 Year 3 Year 4 Year 5＄＄＄＄＄Total Profits appropriated for dividends 7,000 3,000 20,000 4,000 5,000Required:(a)If the preference shares are cumulative, non-participating, calculate the preference dividends and ordinary dividends in each year.(b)If the preference shares are cumulative, participating, calculate the preference dividends and ordinary dividends in each year.正确答案：(a)If the preference shares are cumulative, non-participatingYear 1 Year 2 Year 3 Year 4 Year 5＄＄＄＄＄Preference Dividends (4%) 4,800 3,000 6,600 4,000 5,000Ordinary Dividends 2,200 —13,400 ——(b)If the preference shares is cumulative, participatingYear 1 Year 2 Year 3 Year 4 Year 5＄＄＄＄＄Preference Dividends (4%) 4,800 3,000 1,800 4,000 200(4%) (2.5%) (in arrears) (3.33%) (in arrears)4,800 4,800(4%) (4%)1,103 —(0.92%) 5,0005,903Ordinary Dividends 2,200 —10,000 ——(0.88%) (4%)2,297(0.92%)12,297SECTION TWO Answer any two questions in this section.Question 721．After the first year of trading, Mr. Wong provided you the following list of ledger balances as at 31 December 2003:＄Stock, 1 January 2003 3,300Stock, 31 December 2003 25,200Sales 160,000Purchases 100,000Premises 142,600Fixtures & Fittings 45,200Motor Vehicles 42,500Returns Inwards 1,500Returns Outwards 2,600Carriage Inwards 1,000Carriage Outwards 250Debtors 30,500Creditors 41,500Wages 17,495Rent and Rates 3,900Lighting & Heating 18,455Insurance 10,600Motor Vehicle Expenses 2,400Cash at Bank 4,700Bank Loan 29,000LoanInterest 2,300Drawing 6,400You are further given the following information:1.Wages owing are ＄550.2.Prepaid rent is ＄600.3.Depreciation of Fixtures & Fittings is 10% per annum on cost.4.Depreciation of Premises is based on a 10-year lease.5.Depreciation of Motor Vehicles is 50% life using the reducing balance method.6.Stock taken for Mr. Wong’s own use is ＄1,100. Such a transaction has not yet been recorded.7.It is estimated that one-third of the driving time is for private purposes.8.5% of the outstanding accounts at the year end is thought to be uncollectible.9.There was no error made in the recording of business transactions for the year.Required:(a)Prepare a Trading and Profit and Loss Account for the year ended 31 December 2003.(b)Prepare a Balance Sheet as at 31 December 2003.(c)Explain the meaning and the significance of Working Capital.正确答案：(a) Mr. Wong’s BusinessTrading and Profit and Loss Account for the year ended 31 December 2003＄＄＄Sales 160,000Less: Returns inwards 1,500Net sales 158,500Less: Cost of goods soldOpening stock 3,300Purchases 100,000Carriage inwards 1,000101,000Less: Returns outwards 2,60098,400Less: Stock drawing 1,100 97,300100,600Less: Closing stock 25,200 75,400Gross Profit 83,100Less: ExpensesWages (17,495 + 550) 18,045Rent and Rates (3,900-600) 3,300Lighting & Heating 18,455Insurance 10,600Motor Vehicle Expenses (2,400×2/3) 1,600Loan Interest 2,300Carriage Outwards 250Bad debts 1,525Depreciation:—Premises (142,600×1/10) 14,260—Fixtures & Fittings (45,200×10%) 4,520—Motor Vehicle (42,500×50%) 21,250 96,105(13,005)(b) Mr. Wong’s BusinessBalance Sheet as at 31 December 2003＄＄＄Cost Dep NBVFixed AssetsPremises 142,600 14,260 128,340Fixtures & Fittings 45,200 4,520 40,680Motor vehicles 42,500 21,250 21,250230,300 40,030 190,270Current AssetsStock 25,200Debtors 30,500Less: Provision for bad debts 1,525 28,975Prepaid rent 600Cash at bank 4,70059,475Less: Current LiabilitiesCreditors 41,500Accrued wages 550 42,050Net Current Assets 17,425Total Net Assets 207,695Represented ByCapital (Workings 1) 200,000Less: Net Loss 13,005186,995Less: Drawings (6,400+1,100+1/3×2,400) 8,300178,695Bank loan 29,000207,695Workings 1: The initial capital contributed by Mr. Wong is determined by drawing up the following trial balance:Dr Cr＄＄Stock 3,300Sales 160,000Purchases 100,000Premises 142,600Fixtures & Fittings 45,200Motor Vehicles 42,500Returns Inwards 1,500Returns Outwards 2,600Carriage Inwards 1,000Carriage Outwards 250Debtors 30,500Creditors 41,500Wages 17,495Rent and Rates 3,900Lighting & Heating 18,455Insurance 10,600Motor Vehicle Expenses 2,400Cash at Bank 4,700Bank Loan 29,000Loan Interest 2,300Drawings 6,400Capital (Balance Figure) _____ 200,000433,100 433,100(c) Working capital is defined as the excess of current assets over current liabilities. It is one of the important financial indicators of the liquidity position of a business entity. A positive working capital position means that a business is able to manage its affairs to such a state that current assets are sufficiently ready to meet the requirement of settling the debts which are to be due within one year. In other words, a business is to be solvent in the short term if there is a positive working capital. This indicates that the liquidity position of a business is financially sound.However, a positive working capital does not necessarily indicate that the business is solvent in the long term or in a forced liquidation.Question 822．The following are the summarized financial statements of Mr. Wong’s business for the years ended 31 December 2002 and 2003 respectively.Balance Sheets as at 31 December2002 2003＄＄Fixed Assets (net book value) 22,500 18,000Current Assets:Stock 10,500 27,000Debtors 18,000 54,000Bank 1,500 —Current liabilities:Creditors (9,000) (22,500)Bank overdraft —(15,000) 43,500 61,500Capital at 1 January 18,000 43,500Net Profit for the year 45,000 52,500Drawings (19,500) (34,500) 43,500 61,500Profit and Loss AccountSales 180,000 300,000Cost of sales 120,000 225,000Gross profit 60,000 75,000Operating expenses 15,000 22,500Net profit 45,000 52,500Additional information is given as follows:1. All sales were on credit basis.2. There were no purchase or disposals of fixed assets during the year.3. The stock value and debtor balance as at 31 December 2001 were ＄15,000 and ＄30,000 respectively.Required:(a)Calculate the following financial ratios for years both 2002 and 2003:(i)Gross profit margin(ii)Net profit margin(iii)Return on capital employed(iv)Current ratio(v)Acid test ratio(vi)Stock turnover period (days)(vii)Debtors collection period (days)(viii)Gearing ratio(b)Why is the gearing ratio important to a banker in making a lending decision?(c)Based on the financial ratios in (a), comment on the profitability, liquidity and management efficiency of Mr. Wong’s business.正确答案：(a) (i) Gross profit margin = Gross profit / Sales×100%year 2002: = 60,000/180,000×100% = 33.3%year 2003: = 75,000/300,000×100% = 25%(ii) Net profit margin = Net profit/Sales×100%year 2002: = 45,000/180,000×100% = 25%year 2003: = 52,500/300,000×100% = 17.5%(iii) Return on capital employed = Net profit / Capital employed×100%year 2002: = 45,000/43,500×100% = 103.4%year 2003: = 52,500/61,500×100% = 85.4%(iv) Current ratio = Current assets / Current liabilitiesyear 2002: = 30,000/9,000 = 3.33 to 1year 2003: = 81,000/37,500 = 2.16 to 1(v) Acid test ratio = (Current assets- Stocks) / Current liabilitiesyear 2002: = 19,500/9,000 = 2.17 to 1year 2003: = 54,000/37,500 = 1.44 to 1(vi) Stock turnover period (days) = 365×Average Stock / Cost of salesyear 2002: = 365×0.5×(15,000+10,500)/120,000 = 39 daysyear 2003: = 365×0.5×(10,500+27,000)/225,000 = 30 days(vii) Debtors collection period (days) = 365×Average debtors/Salesyear 2002: = 365×0.5×(30,000+18,000)/180,000 = 49 daysyear 2003: = 365×0.5×(18,000+54,000)/300,000 = 44 days(viii) Gearing ratio = Long-term loan/(Long-term loan + Shareholders’ fund)×100%year 2002: = 0year 2003: = 0(b) Gearing ratio is an expression of the way companies are financed and the proportion of capital provided by risk taking shareholders and by lenders to the company.This ratio assists the bankers in their loan lending decisions. Basically, gearing ratio is an indication of the risk to be undertaken by the ordinary shareholders because of the interest obligation of the long-term financial position, particularly thecash flows. A company’s borrowing power will be correspondingly lower when there is an increase in the geared ratio.(c) The following points should be noted:Profitability —Decrease in gross profit margin, net profit margin and return on capital employed.—Although turnover is improved, profit margins am decreased. This may be due to inefficient control on operating expenses and/or less effective marketing strategy.Liquidity—Both current ratio and acid test ratio indicate that the liquidity position is worsening.—It may be due to piling up of inventory and substantial outstanding debtors amounts.Management Efficiency—The credit control policy has been tightened up as the debtors’ collection period has been reduced by 5 days.—The stock control has also been improved as the stock turnover becomes faster.Question 923．The following ledger balances are extracted from the books of White Trading Company as at 31 December 2003:＄Bad debts 750Bank overdraft 1,650Capital 100,000Carriage inwards 3,500Carriage outwards 1,400Creditors 18,500Debenture interest 900Debtors 12,500Discounts allowed 1,300Discounts received 1,500Drawings 24,900Equipment (at cost) 150,000Insurance 1,000Lighting 5,000Motor Van 40,000Provision for bad debts 1,100Provision for depreciation—Equipment 90,000—Motor Van 18,000Purchases 1,000,000Rent & rates 110,000Salaries and wages 210,000Sales 1,400,000Stock 1 January 2003 90,000Returns inwards 13,000Returns outwards 13,5009% 1998-2008 10-year Debenture 20,000Additional information relevant to the year ended 31 December 2003 is as follows:1. Closing stock at 31 December 2003 ＄115,0002. Accrued wages ＄20,0003. Prepaid insurance ＄2004. Outstanding telephone bill ＄2005. Outstanding rent ＄10,0006. Removal expenses of ＄950 are still outstanding because of dispute and they have not yet been entered into the accounting records.7. The depreciation policy is:(a)Equipment reducing balance method at 5% p.a(b)Motor Van: 25% p.a on cost8. It is a policy to make a provision for bad debts at 4% of outstanding debtors on the balance sheet date.Required:Prepare the Trading and Profit and Loss Account for the year ended 31 December 2003.正确答案：White Trading CompanyTrading and Profit and Loss Account for the year ended 31 December 2003＄＄＄Sales 1,400,000Less: Returns inwards 13,000 1,387,000Less: Cost of goods soldOpening stock 90,000Purchases 1,000,000Add: Carriage inwards 3,500Less: Returns outwards (13,500) 990,0001,080,000Less: Closing stock 115,000 965,000Gross Profit 422,000Other revenues:Discounts received 1,500Bad debts recovery 950424,450Less: ExpensesSalaries and wages 230,000(210,000 + 20,000)Rent & rates 120,000(110,000 + 10,000)Lighting 5,000Insurance (1,000 - 200) 800Removal expenses 950Bank services charges 160Telephone 200Discount allowed 1,300Carriage outwards 1,400Bad debts (750 + 25,000 ×650- 1,100)Debenture interest 2,700(900 + 20,000 ×9%)Depreciation-equipment 3,000 366,160(150,000 - 90,000)×5%Net Profit 58,290。
2021年会计硕士mpacc考研英语二试卷及答案
2021年会计硕士MPAcc考研英语二试卷及答案Section I Use of EnglishDirections：Read the following text. Choose the best word(s) for each numbered blank and mark A,B,C or D on the ANSWER SHEET. (10 points)It's not difficult to set targets for staff.It is much harder,_1_ to understand their negative consequences. Most work-related behaviors have multiple components. 2_ one and the other become distorted.Travel on a London bus and you'll_3_ see how this works with drivers. Watch people get on and show their tickets.Are they are carefully inspected? Never.Do people get on without paying? Of course! Are there inspectors to 4 that people have paid? Possibly,but very few. And people who run for the bus? They are 5 . How about jumping lights? Buses do so almost as frequently as cyclists.Why Because the target is _6_.People complained that buses were late and infrequent,_7_,the number of buses and bus lanes were increased,and drivers were_8_ or punished according to the time they took.And drivers hit their targets. But they _9_ cyclists.If the target was changed to_10_,you would have more inspectors and more sensitive pricing. If the criterion changed to safety, you would get more __11_ drivers who obeyed traffic laws. But both these criteria would be at the expense of time.There is another_12_:people become immensely inventive in hitting targets. Have you 13_ that you can leave on a fight an hour late but still arrive on time? Tailwind? Of course not!Airlines have simply changed the time a _14_ is meant to take.A one-hour flight is now billed as a two-hour flight .The _15_ of the story is simple,Most jobs are multidimensional with multiple criteria. Choose one criterion and you may well_16_others.Everything can be done faster and made cheaper, but there is a_17_ .Setting targets can and does have unforeseen consequencesThis is not an argument against target-setting.But it is an argument for exploring consequences first.All good targets should have multiple criteria_18_ critical factors such as time,money,quality and customer feedback.The trick is not to_19_just one or even two dimensions of the objective, but also to understand bow to help people better_20_ the objective .1. A.therefore B.however C.again D.moreover2. A.Emphasize B.Identify C.Assess D.Explain3. A.nearly B.curiously C.eagerly D.quickly4. A.claim B.prove C.check D.recall5. A.threatened B.ignored C.mocked D.blamed6. A.punctuality B.hospitality petition D.innovation7. A.Yet B.So C.Besides D.Still8. A.hired B.trained C.rewarded D.grouped9. A.only B.rather C.once D.also10. fort B.revenue C.efficiency D.security11. A.friendly B.quiet C.cautious D.diligent12. A.purpose B.problem C.prejudice D.policy13. A.reported B.revealed C.admitted D.noticed14. A.break B.trip C.departure D.transfer15. A.moral B.background C.style D.form16. A.interpret B.criticize C.sacrifice D.tolerate17. A.task B.secret C.product D.cost18. A.leading to B.calling for C.relating to D.accounting for19. A.specify B.predict C.restore D.create20.A.modify B. review C. present D.achieve答案：1-5BADCB 6-10ABCDB 11-15CBDBB 16-20CDCAD Section II Reading ComprehensionPart ADirections:Read the following four texts.Answer the questions after each text by choosing A,B,Cor D. Mark your answers on the ANSWER SHEET. 40 points)Text 1"Reskilling" is something that sounds like a buzzword but is actually a requirement if we plan to have a future in which a lot of would-be workers do not get left behind.We know we are moving into a period where the jobs in demand will change rapidly,as will the requirements of the jobs that remain.Research by the World Economic Forum finds that on average 42 per cent of the"core skills" within job roles will change by 2022.That is a very short timeline.The question of who should pay for reskilling is a thorny one. For individual companies, the temptation is always to let go of workers whose skills are no longer in demand and replace them with those whose skills are.That does not always happen.AT&T is often given as the gold standard of a company that decided to do a massive reskilling program rather than go with a fire-and-hire strategy. Other companies had also pledged to create their own plans. When the skills mismatch is in the broader economy, though,the focus usually turns to government to handle.Efforts in Canada and elsewhere have been arguably languid at best,and have given us a situation where we frequently hear of employers begging for workers,even at times and in regions where unemployment is high.With the pandemic,unemployment is very high indeed. In February,at 3.5 percent and 5.5 percent respectively,unemployment rates in Canada and United States were at generational lows and worker shortages were everywhere.As of May, those rates had spiked up to 13.3 per cent and 13.7 per cent,and although many worker shortages had disappeared, not all had done so.In the medical field, to take an obvious example,the pandemic meant that there were still clear shortages of doctors, nurses and other medical personnel.Of course,it is not like you can take and unemployed waiter and train him to be a doctor in a few weeks.But even if you cannot close that gap,may be you can close others,and doing so would be to the benefit of all concerned.That seems to be the case in Sweden: When forced to furlough 90 per cent of their cabin staff, Scandinavian Airlines decided to start up a short retraining program that reskilled the laid-off workers to support hospital staff.The effort was a collective one and involved other companies as well as a Swedish university.21.Research by the World Economic Forum Suggests_____.[A] an urgent demand for new job skills[B] an increase in full-time employment[C] a steady growth of job opportunities[D]a controversy about the"core skills"答案∶A22. AT&T is cited to show_____.[A] The characteristics of reskilling in programs[B] The importance of staff appraisal standards[C] An immediate need for government support[D]An alternative to the five-and-hire standards答案∶D23.Efforts to resolve the skills mismatch in Canada_____.[A] have appeared to be insufficient[B] have driven labour costs up[C] have proved ti be inconsistent[D] have met with fierce opposition答案∶A24. We can learn from Paragraph 3 that there was_____.[A] a sign of economic recovery[B] a call for policy adjustment[C] a change in hiring practices[D] a lack of medical workers答案∶D25.Scandinavian Airlines decided to_____.[A] create job vacancies for the unemployed[B] retrain their cabin staff for better services[C] prepare their laid-off workers for other jobs[D] finance their staffs' college education答案∶CText 2With the global population predicted to hit close to 10 billion by 2050,and forecasts that agricultural production in some regions will need to nearly double to keep pace,food security is increasingly making headlines.In the UK,it has become a big talking point recently too,for a rather particular reason: Brexit.Brexit is seen by some as an opportunity to reverse are recent trend towards the UK importing food. The country produces only about 60 per cent of the food it eats, down from almost three-quarters in the late 1980s. A move back to self-sufficiency, the argument goes, would boost the farming industry, political sovereignty and even the nation's health. Sounds great - but how feasible is this vision ?According to a report on UK food production from the University of Leeds,85 percent of the country's total land area is associated with meat and dairy production. That supplies 80 percent of what is consumed,so even covering the whole country in livestock farms wouldnt allow us to cover all our meat and dairy needs.There are many caveats to those figures, but they are still grave. To become much more self-sufficient, the UK would need to drastically reduce its consumption of animal foods,and probably also farm more intensively—meaning fewer green fields,and more factory-style production.But switching to a mainly plant-based diet wouldn't help. There is a good reason why the UK is dominated by animal husbandry: most of its terrain doesn't have the right soil or climate to grow crops on a commercial basis. Just 25 percent of the country's land is suitable for crop-growing,most of which is already occupied by arable fields.Even if we converted all the suitable land to fields of fruit and veg—which would involve taking out all he nature reserves and removing thousands of people from their homes—we would achieve only a 30 percent boost in crop production .Just 23 percent of the fruit and vegetables consumed in the UK are currently home-grown,so even with the most extreme measures we could meet only 30 per cent of our fresh produce needs. That is before we look for the space to grow the grains,sugars, seeds and oils that provide us with the vast bulk of our current calorie intake.26.Some people argue that food self-sufficiency in UK would_____.[A] be hindered by its population growth[B] become a priority of government[C] pose a challenge to its farming industry[D] contribute to the nation's well-being答案∶D27.The report by the university of leads shows that in the UK_____.[A] farmland has been inefficiently utilized[B] factory-style production needs reforming[C] most land is used for meat and dairy production[D] more green fields will be converted for farming答案:C28.Grop-growing in the UK restricted due to_____.[A] its farming technology[B]its dietary tradition[C] its natural conditions[D] its commercial interests答案∶C29.It can be learned from the last paragraph that British people?[A] rely largely on imports for fresh produce[B] enjoy a steady rise infrunt consumption[C] are seeking effective ways to cut calorie intake[D] are trying to grow new varieties of gains答案∶A30.The author's attitude to food self-efficiency in the UK is_____.[A] defensive[B] tolerant[C] optimistic[D] doubtful答案∶DText 3When Microsoft bought task management app Wunderlist and mobile calendar Sunrise in 2015,it picked two newcomers that were attracting considerable buzz in Silicon Valley. Microsoft's own Office dominates the market for"productivity"software,but the star-ups represented a new wave of technology designed from the ground up for the smartphone world.Both apps,however,were later scrapped after Microsoft said it had used their best features in its own products.Their teams of engines stayed on, making them two of the many"acqui-hires"that the biggest companies have used to feed their great hunger for tech talentTo Microsoft's critics, the fates of Wunderlist and Sunrise are examples of a remorseless drive by Big Tech to chew up any innovative companies that lie in their path."They bought the seedlings and closed them down,"complained Paul Amold a partner at San Francisco-based Switch Ventures, putting an end to businesses that might one day tum into competitors. Microsoft declined to comment.Like other start-up investors,Mr.Arnold's own business often depends on selling start-ups to larger tech companies,though he admits to mixed feelings about the result:"I think these things are good for me,if I put my selfish hat on.But are they good for the American economy? I don't know."The US Federal Trade Commission says it wants to find the answer to that question.This week,it asked the five most valuable US tech companies for information about their many small acquisitions over the past decade.Although only are search project at this stage,the request has raised the prospect of regulators wading into early-stage tech markets that until now have been beyond their reach.Given their combined market value of more than $5.5trillion, rifling through such small deals-many of them much less prominent than Wunderlist and Sunrise-might seem beside the point. Between them, the five biggest tech companies have spent an average of only S 3.4 billion a year on sub-SI billion acquisitions over the past five years—a drop in the ocean compared with their massive financial reserves, and the more than S 130 billion of venture capital that was invested in the US last year.However, critics say the big companies use such deals to buy their most threatening potential competitors before their businesses have a chance to gain momentum,in some cases as part of a"buy and kill "tactic to simply close them down.31.What is true about Wunderlist and Sunrise after their acquisitions?[A] Their market values declined.[B] Their engineers were retained.[C] Their tech features improved.[D] Their products were re-priced.答案∶B32.Microsofts critics believe that the big tech companies tend to_____.[A] exaggerate their product quality[B] treat new tech talent unfairly[C] eliminate their potential competitionsTo Microsoft's critics, the fates of Wunderlist and Sunrise are examples of a remorseless drive by Big Tech to chew up any innovative companies that lie in their path."They bought the seedlings and closed them down,"complained Paul Amold a partner at San Francisco-based Switch Ventures, putting an end to businesses that might one day turn into competitors. Microsoft declined to comment.Like other start-up investors,Mr.Arnold's own business often depends on selling start-ups to larger tech companies, though he admits to mixed feelings about the result:"I think these things are good for me,ifI put my selfish hat on.But are they good for the American economy? I don’t know."The US Federal Trade Commission says it wants to find the answer to that question.Thisweek,it asked the five most valuable US tech companies for information about their many small acquisitions over the past decade.Although only are search project at this stage, the request has raised the prospect of regulators wading into early-stage tech markets that until now have been beyond their reach.Given their combined market value of more than S5.5trillion,rifling through such small deals-many of them much less prominent than Wunderlist and Sunrise-might seem beside the point. Between them, the five biggest tech companies have spent an average of only $ 3.4 billion a year on sub-SI billion acquisitions over the past five years—a drop in the ocean compared with their massive financial reserves,and the more than S 130 billion of venture capital that was invested in the US last year.However, critics say the big companies use such deals to buy their most threatening potential competitors before their businesses have a chance to gain momentum,in some cases as part of a"buy and kill" tactic to simply close them down.31.What is true about Wunderlist and Sunrise after their acquisitions ?[A] Their market values declined.[B] Their engineers were retained.[C] Their tech features improved.[D] Their products were re-priced.答案∶B32.Microsofts critics believe that the big tech companies tend to_____.[A]exaggerate their product quality[B]treat new tech talent unfairly[C] eliminate their potential competitions[D] ignore public opinions答案∶C33.Paul Arnold is concerned that small acquisitions might[A] weaken big tech companies[B] worse market competition[C]discourage start up investors[D] harm the national economy答案∶D34.The US Federal Trade Commission intends to_____.[A] supervise start-ups' operations[B] encourage research collaboration[C] limit Big Tech's expansion[D] examine small acquisitions.答案∶D35.For the five biggest tech companies, their small acquisitions have_____.[A] raised few management challenges[B] brought little financial pressure[C] Set an example for future deals[D] generated considerable profits答案∶BText 4We're fairly good at judging people based on first impressions, thin slices of experience ranging from a glimpse of a photo to a five-minute interaction,and deliberation can be not only extraneous but intrusive. In one study of the ability she dubbed"thin slicing,, the late psychologist Nalini Ambady asked participants to watch silent 10-second video clips of professors and to rate the instructor's overall effectiveness.Their ratings correlated strongly with students' end-of-semester ratings.Another set of participants had to count backward from 1,000 by nines as they watched the clips, occupying their conscious working memory. Their ratings were just as accurate,demonstrating the intuitive nature of the social processing.Critically, another group was asked to spend a minute writing down reasons for theirjudgment, before giving the rating. Accuracy dropped dramatically. Ambady suspected that deliberation focused them on vivid but misleading cues, such as certain gestures or utterances, rather than letting the complex interplay of subtle signals form a holistic impression.She found similar interference when participants watched 15-second clips of pairs of people and judged whether they were strangers, friends, or dating partners.Other research shows we're better at detecting deception and sexual orientation from thin slices when we rely on intuition instead of reflection."It's as if you're driving a stick shift," says Judith Hall, a psychologist at Northeaster University,"and if you start thinking about it too much,you can't remember what you're doing.But if you go on automatic pilot,you're fine. Much of our social life is like that."Thinking too much can also harm our ability to form preferences. College students' ratings of strawberry jams and college courses aligned better with experts' opinions when the students weren't asked to analyze their rationale.And people made car-buying decisions that were both objectively better and more personally satisfying when asked to focus on their feelings rather than on details, but only if the decision was complex—when they had a lot of information to process.Intuition's special powers are unleashed only in certain circumstances. In one study, participants completed a battery of eight tasks, including four that tapped reflective thinking(discerning rules, comprehending vocabulary)and four that tapped intuition and creativity(generating new products or figures of speech).Then they rated the degree to which they had used intuition(gut feelings,""hunches,""my heart"). Use of their gut hurt their performance on the first four tasks,as expected,and helped them on the rest. Sometimes the heart is smarter than the head.36.Nalini Ambaby's study deals with_____.[A] instructor student interaction[B] the power of people memory[C] the reliability of first impression[D] People's ability to influence others.答案∶C37.In Ambaby's study rating accuracy dropped when participants_____.[A] gave the rating in limited time[B] focused on specific detail[C] watched shorter video clips[D] discussed with on another答案∶B38.Judith Hall mentions driving to mention that_____.[A] memory can be selective[B] reflection can be distracting[C] social skills must be cultivate[D] deception is difficult to detect答案∶B39.When you are making complex decisions it is advisable to_____.[A] follow your feelings[B] list your preference[C] Seek expert advice[D] collect enough data答案∶A40.what can we ear from the last paragraph[A] Intuition may affect reflective tasks[B] Generating new products takes time[C] Vocabulary comprehension needs creativity[D] Objective thinking may boost inventiveness答案∶APart BDirections:Read the following text and answer the questions by choosing the most suitable subheading from the list A-G for each numbered paragraph(41-45). There are two extra subheadings which you do not need to use.Mark your answers on the ANSWER SHEET.(10points)[A] Stay calm[B] Stay humble[C] Don't make judgments[D] Be realistic about the risks[E] Decide whether to wait[F] Ask permission to disagree[G] Identify a shared goalHow to Disagree with Someone More Powerful than YouYour boss proposes a new initiative you think won't work.Your senior colleague outlines a project timeline you think is unrealistic.What do you say when you disagree with someone who has more power than you do? How do you decide whether it's worth speaking up? And if you do, what exactly should you say? Here's how to disagree with someone more powerful than you.41. ________________You may decide it's best to hold of on voicing your opinion.Maybe you haven't finished thinking the problem through, the whole discussion was a surprise to you,or you want to get a clearer sense of what the group thinks.If you think other people are going to disagree too,you might want to gather your army first. People can contribute experience or information to your thinking—all the things that would make the disagreement stronger or more valid. It's also a good idea to delay the conversation if you're in a meeting or other public space.Discussing the issue in private will make the powerful person feel less threatened.42.________________Before you share your thoughts,think about what the powerful person cares about —it may be"the credibility"of their team or getting a project done on time.You're more likely to be heard if you can connect your disagreement to a higher purpose. When you do speak up, don't assume the link will be clear. You'll want to state it overtly, contextualizing your statements sothat you're seen not as a disagreeable underling but as a colleague who's trying to advance a shared goal.The discussion will then become more like a chess game than a boxing match.43.________________This step may sound overly deferential, but, it's a smart way to give the powerful person psychological safety and control You can say something like,"I know we seem to be moving toward a fist-quarter commitment here.I have reasons to think that won't work.I'd like to lay out my reasoning. Would that be OK?"This gives the person a choice,allowing them to verbally opt in.And,assuming they say yes it ill make you feel more confident about voicing your disagreement.44.________________You might feel your heart racing or your face turning red,but do whatever you can to remain neutral in both your words and actions. When your body language communicates reluctance oranxiety,it undercuts the message.It sends a mixed message,and your counterpart gets to choose what to read. Deep breaths can help,as can speaking more slowly and deliberately. When we feel panicky we tend to talk louder and faster. Simply slowing the pace and talking in an even tone helps calm the other person down and does the same for you. It also makes you seem confident, even if you aren't.45.________________Emphasize that you're offering your opinion, not gospel truth.It may be a well-informed well-researched opinion,but it's still an opinion,my talk tentatively and slightly understate your confidence.Instead of saying something like,"If we set an end-of-quarter deadline, we'll never make it,"say,"This is just my opinion,but I don't see how we will make that deadline."Having asserted your position ((as a position,not as a fact), demonstrate equal curiosity about other views.Remind the person that this is your point of view,and then invite critique.Be genuinely open to hearing other opinions.答案∶42. E. Decide whether to wait43. G. Identify a shared goal44. F. Ask permission to disagree45. A. Stay calm45. B. Stay humbleSection III Translation46. Directions:Translate the following text into Chinese.Write your translation on the ANSWER SHEET.(15 points)We tend to think that friends and family members are our biggest sources of connection, laughter and warmth. While that may well be true,researchers have also recently found that interacting with strangers actually brings a boost in mood and felings of belonging that we didn't expect.In one series of studies, researchers instructed Chicago-area commuters using public transportation to strike up a conversation with some one near them. On average, participants who followed the instruction felt better than those who had been told to stand or sit in silence. The researchers also argued that when we shy away from casual interaction with strangers, it is often due to a misplaced anxiety that they might not want to talk to us. Much of the time, however,this belief is false.As it turns out, many people are actually perfectly willing to talk—and may even be flattered to receive your attention.参照译文:我们往往认为朋友和家人是我们交流、快乐和温馨的重要源泉。
点击职业英语财经英语试卷答案[3页]
![点击职业英语财经英语试卷答案[3页]](https://img.taocdn.com/s3/m/1c06b322ec630b1c59eef8c75fbfc77da26997ac.png)
Part I. Fill in the blanks with the words given below. Change the form where necessary. (20%)1.charge2.fulfill3.efficient4.approve5.for instance6.rely on7.assign8.agenda9.promising10.presence11. unfair12.procedure13.mutual14.taking care of15.confronted with16.take effect17.on the basis of18.take control of19.pay off20.take a riskPart II. You are required to complete each statement by choosing the appropriate answer from 4 choices marked A, B, C and D.1. D2. B3. A4. B5. D6. D7. B8. D9. A10.A11.C12.C13.A14.C15.B16.B17.D18.C19.A20.DPart III. Reading Comprehension: Choose the best answer for each of the following: (20%)1-5:ABCBC6-10: AABCDPart IV. TranslationTranslate the following English into Chinese.1.经济学是一门涉及决定商品和服务的生产、配和消费因素的社会科学。
2.经济学解释了在市场内人们如何相互沟通帮助人们得到想要的东西或实现某种目标。
3.经济学的最终目标是改善人们的日常生活条件。
4.会计行业的历史可以追溯到数千年前的古文明时期。
会计英语试题及答案
函授点《会计英语》期末试卷姓名------ 专业------ 分数------一、单项选择题（20分）1. Listed below are some characteristics of financial information. (1) True (2) Prudence (3) Completeness (4) CorrectWhich of these characteristics contribute to reliability?A (1), (3) and (4) onlyB (1), (2) and (4) onlyC (1), (2) and (3) onlyD (2), (3) and (4) only2. In preparing its financial statements for the current year, a company’s closing inventory was understated by $300,000. What will be the effect of this error if it re mains uncorrected?A The current ye ar’s profit will be overstated and next year’s profit will be understatedB The current year’s profit will be understated but there will be no effect on nextyear’s profitC The current year’s profit will be understated and next year’s profit will be overstatedD The current year’s profit will be overstated but there will be no effect on next year’s profit.3. In preparing a company’s cash flow statement, which, if any, of the following items could form part of the calculation of cash flow from financing activities? (1) Proceeds of sale of premises (2) Dividends received (3) Issue of sharesA 1 onlyB 2 onlyC 3 onlyD None of them.4. At 31 March 2009 a company had oil in hand to be used for heating costing $8,200 and an unpaid heating oil bill for $3,600. At 31 March 2010 the heating oil inhand was $9,300 and there was an outstanding heating oil bill of $3,200. Payme nts made for heating oil during the year ended 31 March 2010 totalled $34,600.Based on these figures, what amount should appear in the co mpany’s income st atement for heating oil for the year?A $23,900B $36,100C $45,300D $33,1005. In times of inflation In times of rising prices, what effect does the use of the historical cost concept have on a company’s asset values and profit?A. Asset values and profit both undervaluedB. Asset values and profit both overvaluedC. Asset values undervalued and profit overvaluedD. Asset values overvalued and profit undervalued二、将下列报表翻译成中文（每个3分，共60分）1. ABC group the statement of financial position as at 31/Dec/2010 €2. Non-current assets3. Intangible assets4. Property, plant and equipment5. Investment in associates6. Held-for-maturity investment7. Deferred income tax assets8. Current Assets9. Trade and other receivables10. Derivative financial instruments11. Cash and cash equivalents12. Assets of discontinued operation13. Assets in total14. Current Liabilities15. Accrued payroll16. Accrued dividend17. Accrued accounts18. Non-current Liabilities19. Liabilities in total20. Net Assets三、业务题（每个4分，共20分）1) He pays a telephone bill of $800 by cheque2) The credit customer pays the balance on his account3) He returened some faulty goods to his supplier Kamen, which worth $400.4) Bank interest of $70 is received5) A cheque customer returned $400 goods to him for a refund函授点《会计英语》答案一、单项选择题1-5 ACDDC二、将下列报表翻译成中文1. 编制单位：ABC 资产负债表时间：2010年12月31日单位：欧元2. 非流动资产 3. 无形资产 4. 固定资产 5. 长期股权投资 6. 持有至到期投资7. 递延所得税资产 8. 流动资产 9. 应收账款及其他应收款 10. 货币资金 11. 非持续性经营资产 12. 资产总计 13. 负债 14. 流动负债15. 应付职工薪酬 16. 应付股利 17. 应付账款 18. 非流动负债 19. 负债总计 20. 净资产三．业务题1) Dr administrative Cr bank2) Dr bank Cr accounts receivable3) Dr bank Cr finished goods4) Dr bank Cr financial expense5) Dr sales revenue Cr bank。
会计专业英语试卷（推荐5篇）
A.withdrawalsB.accounts receivableC.interest payable 6.Which of the following is an assets account?
A.notes missionC.bonds payable 7.Which of the following is an owner’s equity account?
Passage 1
Many rule govern drivers on the streets and highways.The most common one is the speed limit.The speed limit controls how fast a car may go.On streets in the city, the speed limit is usually 25 or 35 miles per hour.On the highways between cities, the speed limit is usually 55 miles per hour.When people drive faster than the speed limit, a policeman can stop them.The policeman gives them pieces of paper which call traffic tickets.Traffic tickets tell the drivers how much they must pay.When drivers receive too many tickets, they probably cannot drive for a while.The rush hour is when people are going to or returning from work.At rush hour there are many cars on the streets and traffic moves very slowly.Nearly al big cities have rush hours and traffic jams.Drivers do not get tickets very often for speeding during the rush hour because they cannot drive fast.1.The most common rule to govern drivers on the streets and highways is _____.A.the traffic lightB.the traffic licenseC.the traffic jamD.th计专业英语试卷（推荐5篇）
审计英语
审计英语背景介绍中国注册会计师协会决定在今年的中国注册会计师资格考试会计科、审计科加试10分英语试题，并将该成绩纳入最后考试的总成绩，也即110分的试卷60分及格。
该安排看似突然，实际上代表了一个趋势，就是要全面提升中国注册会计师的语言水平，进而达到中西合璧，融会贯通；取长补短，为我所用的目的。
针对此变化，广大考生应该做到：稳定情绪调整心态振奋精神悉心备考该考试变化对广大考生的参考地位并未产生实质性的不利影响。
应该充满自信，立足自己！不要出现急躁、不安情绪！积极应对！从积极方面来看待这个趋势和变化！考试题型预测目前获得的关于这10分英语考试最新的信息为:一道题主观题专业题分析：正是针对此次考试"三题"的特点，我们预测此次考试的极有可能的题型如下:1.名词解释2.简答题3.翻译（英汉互译）4.案例分析辅导大体安排TIME SCHEDULE MEMO2-2.5hrs 题型分析对每类题型结合具体实例进行说明，并讲解答题技巧2-2.5hrs 考点预测结合题型对可能考查内容进行预测讲解该项英语考试对书面表达的要求在英语四级水平。
该项考前紧急冲刺辅导时间紧，任务重，不是零起点辅导，需要有一定的英语基础。
极有可能的题型如下:案例分析名词解释简答题翻译案例分析是在名词解释、简答题和翻译基础上构建起来的，是这三种题型的综合，因此，在分别介绍各种题型后，将着重研读案例分析这一题型及应对策略和答题技巧。
目前西方审计理论与实务，通常是基于风险的，或者说是以风险为导向的审计（RISK-ORIENTED AUDIT APPROACH），因此审计这门课程讲述的内容，特别是在实施新的审计准则体系后，大体上与西方的审计教材内容相同。
这就意味着审计科英语出题的可选择面比较广。
By amountBy natureFirm→services(Accountant) auditorOpening balanceGoing concern对于审计科英语考试，主要从以下方面来准备：AUDIT TERMSAUDIT PROCESS （Comprehensive）AUDIT REPORTISA一、名词解释EXAMPLE:Letter of Engagement （审计业务约定书, 教材P115）Solution:The Letter of engagement is a letter sent by the auditor （or accountants）to their client at the beginning of any new audit （or accountancy work）.It sets out the terms of the engagement, forms the basis of the contractand aims to avoid any misunderstandings between the client and the auditorsas to what the audit （or accountancy work）involves.审计业务约定书是在审计业务开始前,会计师事务所与被审计单位签订的,用以记录和确认审计业务的条款内容,形成合同的基础,以避免双方对审计业务的理解产生分歧。
英语答案
2011级会计英语7班: Quiz details 图例：Right or marked by instructor WrongA. The man is looking for a place to live in.B. The man has a house for rent.C. The woman is a secretary.D. The two speakers are old friends.Questions 3 to 3 are based on the following passage. 3.A. He wanted to see the next show.B. He began to feel hungry.C. He wasn't thinking about the show.D. He wanted to get food for her.Questions 4 to 4 are based on the following passage. 4.A. The woman came with him.B. The day is sunny and beautiful.C. He remembered to join the woman.D. He has nothing to do on this day.Questions 5 to 5 are based on the following passage. 5.A. The man doesn't like laughing.2.A. Classmates.B. Brother and sister.C. Mother and son.D. Father and daughter.3.A. She works two jobs.B. She is only too happy to help others.C. She can be silly sometimes.D. She knows all about love.4.A. She thinks her family is much too silly to love.B. She thinks her family taught her a lot about love.C. She thinks the man is silly because of what he says.D. She thinks the man loves his family more than others. 5.A. Write a book.B. Give a gift.C. Send a letter.D. Give a party.3.He said he was a policeman and therefore had the ________to stop speeding drivers.A. controlB. influenceC. authorityD. priority4.On the coast the weather is ________ with day after day ofhot sun, in the mountains, however, the air cools quickly and until the end of June you can still find snow on the mountain tops.A. funnyB. interestingC. romanticD. good5.The door closed behind Tom as he scanned the handsomelyfurnished (装饰的) double room which ________ AlbemarleStreet.A. sawB. overlookedC. watchedD. sighted6.The same question was usually set in two forms: one that had________ answers to choose from, and the other where thepupil had to supply their own answer.A. someB. weakC. strongD. different7.Some artists are able to ________ a likeness in a sketch whileothers are gifted to ________ a fleeting expression.A. grasp/getB. hold/captureC. catch/captureD. capture/catch8.The boy ________ his friend out of the apple by insisting thatit was rotten, if not poisonous.A. deceivedB. fooledD. cheated9.I would like to ________ you of the following changes we'vemade in the plans for the development of our company.A. noticeB. noteC. informD. suggest10.Once you have made your booking and paid a ________, thenthe cost of your holiday cannot be changed.A. feeB. savingC. moneyD. loan11.The ________ of the man who beat the girl to death was notmoney but sheer killing.A. intentionB. reactionD. drive12.By the fact that he stayed in the United States for more thanten years, he developed an American ________.A. stressB. soundC. voiceD. accent13.The criminal ________ himself so well as an old lady that heescaped the sharp eyes of the policemen.A. hidB. coveredC. deceivedD. disguised14. A phenomenon is ________ if it has elements that stimulateone's curiosity and make it difficult to explain it.A. oddB. curiousC. unknownD. strange15. A soap ________ is a popular television series about the dailylives and problems of a group of people.A. dramaB. playC. operaD. program16.Will you go to the party ________ me, so that our host won'tbe too offended?A. instead ofB. rather thanC. no other thanD. except for17.In response to my wish that he go to the party, he said hewould like to ________ his headache.A. apart fromB. besidesC. butD. except for18.I feel that when there are so many better people for thechairmanship, I should step ________.A. apartB. outsideC. offD. down19.Now that the director has a good ________, you can talk tohim about more money for your project.A. feelingB. attributeC. attitudeD. status20."I'm certain David told you his business troubles.""________, it's no secret that he needs to pay money to more than two banks."A. AnyhowQuestions 1 to 20 are based on the following passage.Parents are the most influential people in children's lives and all parents love their children and want what is best for them,but they often lack the information and skills necessary. Tospecial responsibility, many organizations have doneprovide them with information, techniques, and support raisingtheir children.communication and a close relationship between parents andbehavior and character can be done in a way that will make theand fun activities. The classes also teach the parents respectfuldiscipline methods. These methods will 6.child's ability to take on responsibility.One man who took parenting classes had longed to be able to8.couldn't talk without fighting," he 9.relationship was a 10.changes things changed. His son became quite 12.13.We must realize that language is important and valuable for many reasons. Immigrants should make an effort not to be ignored by their children and to make their children understand their heritage by teaching them the parents' language. This is important in helping the second generation establish their identity.1.Which people are having trouble with language?A. Natives.B. People of the 2nd generation.C. People when born.D. Immigrants.2.Why are children ignoring their parents?A. Children have lost their identity.B. Parents cause children to suffer.C. They speak different languages.D. They have different job levels.3.The author's aunt taught Korean ________.A. so she could preserve her languageB. so she would have a job in AmericaC. to help children succeed in their new countryD. to help children keep their Korean identity4.The author's cousins felt ________.A. they were not similar to people in KoreaB. they could not get a job in AmericaC. it was all right to look and feel differentD. it was important to keep their identity5. A proper title for this passage is ________.A. The Identity of the Second GenerationB. Korean Problems in AmericaC. Learning a New Language in the USD. Keeping Your Culture in a New LandQuestions 6 to 10 are based on the following passage.Two similar-sounding English words caused trouble for a man who wanted to fly from Los Angeles to Oakland, California. His problems began at the airport in Los Angeles. He thought he heard his flight announced, so he walked to the gate, showed his ticket, and got on the plane. After flying for twenty minutes, the man began to worry. Oakland was north of Los Angeles, but the plane seemed to be heading west, and when he looked out his window all he could see was ocean. "Is this plane going to Oakland?" he asked the flight attendant (服务员). The flight attendant was shocked. "No," she said. "We're going to Auckland-Auckland, New Zealand."English is not the only language with similar-sounding words. Other languages, too, have words that can cause mistakes, especially for foreigners.Auckland and Oakland. When similar-sounding words cause a mistake, probably the best thing to do is just laugh and learn from it. Of course, sometimes it's hard to laugh. The man who traveled to Auckland instead of Oakland didn't feel like laughing. But even that mistake turned out all right in the end. The airline (航空公司) paid for the man's hotel room and meals in New Zealand and for his flight back to California. "Oh well," the man later said, "I always wanted tosee New Zealand."6.The main topic of this passage is ________.A. mistakes made by people in airportsB. troubles experienced by foreigners in a new countryC. difficulties had by people when taking a planeD. problems caused by words that sound alike7.She told him the plane would arrive in ________.A. OaklandB. AucklandC. Los AngelesD. California8.The man realized something was wrong when ________.A. he landed in Oakland, CaliforniaB. he saw that the flight attendant was shockedC. he noticed the direction of the planeD. he walked up to the gate9.The sentence "Oh well, I always wanted to see New Zealand."reflects ________.A. the man's sense of humorB. the man's frustrationC. the man's disappointment。
大学英语第一学期期末试卷A及答案
XX技术学院2015—2016学年第一学期经济与管理系2015级会计、会计与审计、物流管理、旅游管理专业《大学英语》期末考试试题A卷考试说明：本课程为闭卷考试，可携带文具（或课程为开卷考试可携带文具和资料）I Translate the following English versions into Chinese. 15%1. make the most of the opportunities at hand2. a sense of responsibility3. the road to success4. to improve your accent5. out of sympathy6. dress up smartly7. computerized call centers8. Grand Slam singles champion9. a real three-point shooter10. have some things in commonII Everyday English.15%(Identify the answer is right or wrong：If the answer is right , you should choose “A”, if not, choose “B”. )1、------Do you like your job? -------I’m a nurse.A. RightB. Wrong2、------Nice to meet you! ------Nice to meet you too.A. RightB. Wrong3、------How old are you? ------Yes, I am.A. RightB. Wrong4、------Can I bring you something to drink? ------Yes, a coca-cola for me, please.A. RightB. Wrong5、------Have you been to America?------I have never been there, but I hope to go there in the future.A. RightB. Wrong6、------Is there a bank near here? ------I saw him this morning.A. RightB. Wrong7、------Can you remember his phone number? ------Yes, it’s 6825612.A. RightB. Wrong8、------Can I help you? ------Yes, I’d like to book a room.A. RightB. Wrong9、------How do you like the book? ------It’s very good. And I like it very much.A. RightB. Wrong10、------Shall we see a film tonight? ------See you later.A. RightB. WrongIII、Reading comprehension 10%Passage AI was having dinner at a restaurant when Harry came in. Harry worked in a lawyer’s office years ago, but he is now working at a bank. He gets a good salary, but he always borrows money from his friends and never pays it back. Harry saw me and came to sit at the same table. He has never borrowed money from me. When he was eating, I asked him to lend me two pounds. To my surprise, he gave me the money immediately. “I have never borrowed money from you,” said Harry,“so now you canpay for my dinner.”判断下列陈述是否正确，正确的写T，错误的写F:1 （）Harry never worked in a lawyer’s office.2 （）He always borrows money from his friends and returns it on time.3 （）He refused to lend two pounds to the writer.4 （）Harry asked the writer to pay for his dinner.5 （）The writer paid money for both his and H arry’s dinner.Passage BI have a cell phone (手机)and have to pay about thirty dollars per month to use it. I think thirty dollars per month is no small amount of money for a student.To be honest, I don’t need to use a cell phone because I don’t have any urgent business, but all my family and friends have cell phones. More than fifty percent of the population in Korea（韩国）has a cell phone. Think about that number: only children and very old people don’t have one.If I didn’t have a cell phone, everybody would raise such a question, “Why doesn’t she have one?” I would be considered as a strange and independent person. Korea has agroup-oriented culture, so a strange and independent p erson isn’t welcome. I don’t want to be strange, so I cannot do anything but use a cell phone.I have to check my cell phone all the time, and I have to change the battery every other day. It is kind of a big problem. Even though I don’t want to answer the phone at all, I have to answer it because as long as I have a cell phone, a quick answer is etiquette（礼节）. It has really invaded（影响）my life. I have never thought cell phones are useful and meaningful devices. I hate them because I am a person who likes to lead a peaceful, calm life. I wish I could get rid of my cell phone in the near future.Directions: Choose the best answer from the four choices.6. The author has a cell phone just because ___________.A. she deal with businessB. she has to talk with friendsC. several people have oneD. most of the people have one7. According to the author, 30 dollars cell phone fee is _________ to a student.A. a small amount of moneyB. an extra burden（负担）C. not worth payingD. no problem8. In Korea, most of the groups have cell phones except ___________.A. the oldB. college studentsC. businessmenD. teacher9. Why does the author think having a cell phone is a big problem、A. Because she has to pay about thirty dollars per month.B. Because her parents often call her.C. Because she has to change the battery frequently.D. Because her classmates often borrow her cell phone.10. What kind of people are not welcome in Korea?A. Dependent peopleB. Independent peopleC. BusinessmenD. people with cell phonesIV、Fill in each of the following blanks with a suitable preposition or adverb. 10%1. Have you made ____ your mind for what courses you are going to take yet?2. She learned the rules of the game step____ step.3. We all should take a leaf _____ Lei Feng’s book.4. Tom wants to be a doctor, and he is working hard to turn his dream _____a reality.5. Mother filled my glass _____milk and her glass with tea.6. She is still ____ work and I’ll ask her to call you when she gets home.7. According to Li Na’s story, she seems to be happy both on and _______the court.8. Her coach noticed that she played badminton more ______ a tennis player.9. The cake is ______ the shape of a heart.10. He gave great importance ____what his father said.V、Multiple choice 20%1. A friend in need is a friend indeed.（）A 朋友就是好朋友。
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I 、Single Choice Questions （本题共20小题，每小题1分，共20分）II 、True or False （本题共10小题，每小题2分，共20分）III 、Double Entries （本题共10小题，每小题3分，共30分）Financial information of Jane’s Service Company, for Sept. 2012 is presented below:简的金融信息服务公司,2012年9月提出如下:1. Sept. 3, Jane invested $50,000 cash to start a new business;1。
9月3日,简投资50000美元现金来开始一个新的业务;2. Sept.4, purchased a new equipment for cash $4000;2。
9月,购买了新设备对现金4000美元;3. Sept.6, the company provided services to Lee Store and received $4,800 cash;3。
李Sept.6,公司提供服务,存储和获得了4800美元的现金;4. Sept.7, purchased pens, exercise books and fax paper , $850, on account from AAA Co.;4。
Sept.7,购买钢笔、练习本和传真纸,850美元,因为从AAA有限公司;5. Sept.15, Jane paid rent expenses $12000 for one year;5。
Sept.15,简付房租费用12000美元一年;6. Sept.20, paid $850 cash to AAA Co.(see transaction 4);6。
AAA公司Sept.20,支付了850美元现金。
(参见事务4);7. Sept.30, due to cash limits the company borrowed $20000 from the National Bank. Company issued a note that had one-year term and carried 12% annual interest rate.7。
Sept.30,由于现金限制了公司从国家银行借了20000美元。
公司发布了一个注意,为期一年的任期,年利率12%。
8. Sept.30, Jane signed up a contract with XYZ Company to provide cleaning service, and received an advanced cash payment in the amount of $9600 and the term of the contract was one year.8。
Sept.30,简与XYZ 公司签署了一份合同,提供清洁服务,并得到了一个先进的现金支付的9600美元,合同的期限是一年。
Required: 要求: 1. M akethedoubleentriesofalltransactions.Make the adjusting entries of transaction 7 and 8 at the end of year 2012.1。
让所有事务的双重条目。
使事务的调整分录7和8 2012年年底。
IV. Translation （本题共10小题，第一至五小题，每题2分，第六至十小题，每题1分，共15分）V. Case （本题共2大题，第一大题7分，第二大题8分，共15分）1. Assume Lucy’s Company acquired a machine and two separate tools to it paying totally $4500. The real market values of such assets provided they are bought separately are $2700, $1620 and $1080 respectively.Required:Using the information to calculate the actual price of the assets.1。
认为露西的公司获得了机和两个单独的工具完全支付4500美元。
这些资产的真正市场价值提供他们分别买了2700美元,分别为1620美元和1080美元。
要求:使用这些信息来计算资产的实际价格。
2．At the beginning of year 1, a business buys a machine for $60 000 cash. It is estimated that the machine will be used for 3 years, when it will have a scrap value of $6 000 under straight-line method。
Required:Calculate the depreciation expense to be charged for one year, and the Net Book Value of the machine at the end of Year 12.在年初1,业务购买机器60美元000现金。
据估计,机器将用于3年,当它将有一个废品价值$ 6 000在直线法。
要求:计算折旧费用要收取一年,和机器的帐面净值今年1月底III、Multiple Choice Questions（本题共10小题，每小题2分，共20分）1. Intangible assets include___ BD _____A、securitiesB、franchiseC、treasuryD、patent1。
无形资产include___ BD _____一、证券B,特许经营C、财政部D、专利2. Short-term investments consist of the following____ ABC ____A、held-to-maturity investmentsB、trading investmentsC、available-for-sale investmentsD、short-term loan2。
短期投资包括following____ ABC ____一、持有到期投资B、贸易投资C、可供出售投资D、短期贷款3. Long term liabilities consist of ___ BCD _____A、accounts payableB、bonds payableC、long-term notes payableD、mortgages payable3。
长期负债包括___ BCD _____一、应付账款B、应付债券C、长期应付票据D、抵押贷款支付4. The following are the costs usually included in the historical costs of equipment. ABCDA、purchase priceB、delivery costsC、installation costsD、Cost for modification needed for intended use.4。
以下是设备的成本通常包括在历史成本。
ABCD一、购买价格C、安装成本D,成本预期用途所需的修改。
5. The depreciation method include____ AC _____?A、units-of-productionB、last in, first outC、double-declining-balanceD、specific identification5。
折旧方法include____ AC _____ ?一、:B,后进先出C,double-declining-balanceD、特定的识别6. There are many different types of bonds available to interested investors. Some of the common forms are: ACA、serial bondsB、common stockC、convertible bondsD、preferred stock6。
有许多不同类型的债券提供给感兴趣的投资者。
一些常见的形式有:交流一、串行债券B,普通股D,优先股7. Stockholders have the right to: ABCDA、vote for the members of the Board of Directors and any other items requiring stockholders actionB、receive dividends when authorized by the Board ofDirectorsC、have first right of refusal when additional shares are issuedD、Share in assets up to their investment, if the company is liquidated.7。
股东有权:ABCD,投票给董事会的成员和其他物品需要股东的行动B,董事会授权之时获得股息董事C,有优先取舍权,当额外的股票发行D,分享他们的投资资产,如果公司清算8. A corporation is a legal entity; it hasa number of characteristics including___ ABCD ____A、limited liabilityB、separated legal entityC、relative ease of transferring ownership rightD、ease of capital acquisition8。
一个公司是一个法律实体,它有许多特点including___ ABCD ____一、有限责任B,分离的法律实体C,相对轻松地转移所有权的权利D,缓解资本收购9. ABC Company bought a new computer, but it was agreed to pay it later. How this transaction be recorded. CDA、debit on cash in bankB、credit on fixed assetC、credit on account payableD、debit on fixed asset9。