会计专业学位外语部分机考模拟题及参考答案

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电大会计学位英语--辨音-机考占10分(全部翻译)

电大会计学位英语--辨音-机考占10分(全部翻译)

语音题Aa:1、A. match √B. fast C. have D. sadCc:2、A. office B. horse √C. noise D. placeEe:3、A. grapes B. changes C. t ables √D. libraries4、A. great B. fate √C. palace D. grade5、√A. libraries B. grapes C. changes D. tables6、√A. expensive B. exercise C. exit D. text Gg:7、√A. large (g的发音) B. gay C. glory D. grammar8、A. daughter √B. enough C. fight D. neighborIi:9、A. time B. light C. like √D. with10、√A. mind B. limit C. since D. city Oo:11、√A. would B. ground C. about D. out12、A. brown B. south C. loudly √D. bought13、A. cold B. old C. whole √D. some14、A. choose √B. flood C. spoon D. food15、√A. move B. notice C. motor D. whole16、√A. holiday B. some C. come D. cover17、A. thousand B. surround C. cloudy √D. should18、A. grow √B. now C. low D. snow19、A . look B. book C. good √D. moon (food)Ss:20、A. sight B. case √C. nose D. listTt:21、√A. thrown B. and then C. the results D. their22、√ A. through B. another C. either D. Though1,A.匹配√B.快C.D.伤心抄送:2,A。

会计专硕英语题库及答案

会计专硕英语题库及答案

会计专硕英语题库及答案一、选择题1. The term "double-entry bookkeeping" refers to the practice of recording every financial transaction in two accounts.A. TrueB. FalseAnswer: A. True2. Which of the following is not a type of financial statement?A. Balance SheetB. Income StatementC. Cash Flow StatementD. Budget ReportAnswer: D. Budget Report3. The process of adjusting the accounts at the end of an accounting period to show the correct financial position of a company is known as:A. Closing the booksB. Adjusting entriesC. AuditingD. ForecastingAnswer: B. Adjusting entries二、填空题4. The __________ is a statement that summarizes the financial performance of a company over a specific period of time.Answer: Income Statement5. The __________ is a statement that presents the financial position of a company at a specific point in time.Answer: Balance Sheet6. The __________ is the process of systematically reviewing and evaluating the financial records of a business.Answer: Auditing三、简答题7. What is the purpose of depreciation in accounting?Answer: The purpose of depreciation in accounting is to allocate the cost of a tangible asset over its useful life. It reflects the consumption of the asset's economic benefits over time and is used to match the expense with the revenue generated by the asset during its useful life.8. Explain the difference between a debit and a credit in double-entry bookkeeping.Answer: In double-entry bookkeeping, a debit is an entry that increases the value of an asset or expense account, ordecreases the value of a liability, equity, or revenue account. Conversely, a credit is an entry that increases the value of a liability, equity, or revenue account, or decreases the value of an asset or expense account. Every transaction has at least two entries, one debit and one credit, to maintain the fundamental accounting equation.四、案例分析题9. Assume you are an accountant for a company that has just purchased a piece of machinery for $100,000. The machinery is expected to have a useful life of 10 years and no residual value. Calculate the annual depreciation expense using the straight-line method.Answer: The annual depreciation expense using thestraight-line method is calculated by dividing the cost of the asset by its useful life. In this case, the annual depreciation expense would be $100,000 / 10 years = $10,000 per year.五、论述题10. Discuss the importance of internal controls in preventing fraud within an organization.Answer: Internal controls are crucial in preventing fraud as they provide a system of checks and balances within an organization. They ensure that transactions are authorized, recorded accurately, and processed in a timely manner. Internal controls also help to safeguard assets, promoteoperational efficiency, and ensure compliance with regulations. By establishing strong internal controls, an organization can deter potential fraudsters, detect fraud when it occurs, and correct any errors or irregularities promptly.以上是会计专硕英语题库及答案的示例内容,实际题库可能会包含更多的题目和不同的题型。

会计专业英语-模拟题答案 2022年地质大学考试

会计专业英语-模拟题答案   2022年地质大学考试

《会计专业英语》模拟题一.单选题1.The Realization Principle indicates that revenue usually should be recognized and recorded in the accounting record().A.when goods are sole or services are rendered to customersB.when cash is collected from customersC.at the end of the accounting periodD.only when the revenue can be matched by an equal dollar amount of expenses[参考的参考的答案为为]:A2.The Matching Principle:().A.applies only to situations in which a cash payment occurs before an expense is recognizedB.applies only to situations in which a cash receipt occurs before revenue is recognizedC.is used in accrual accounting to determine the proper period for recognition of expensesD.is used in accrual accounting to determine the proper period in which to recognize revenue[参考的参考的答案为为]:C3.Xxx company paid $2850 on account. The effect of this transaction on the accounting equation is to ().A.decrease assets and decrease owner’s equityB.increase liabilities and decrease owner’s equityC.have no effect on total assetsD.decrease assets and decrease liabilities[参考的参考的答案为为]:D4.Which of the following concepts belongs to accounting assumption?().A.ConservationB.Money measurementC.MaterialityD.Consistency[参考的参考的答案为为]:B5.Which of these is/are an example of an asset account?___A.service revenueB.withdrawalsC.suppliesD.all of the above[参考的参考的答案为为]:C6.Which of these statements is false?().A.increase in assets and increase in revenues are recorded with a debitB.increase in liabilities and increase in owner’s equity a re recorded with a creditC.increase in both assets and withdrawals are recorded with a debitD.decreases in liabilities and increase in expenses are recorded with a debit[参考的参考的答案为为]:A7.Note payable has a normal beginning balance of $30 000. During the period, new borrowings total $63,000 and the ending balance in Note Payable is $41,000. Determine the payments on loans during the period. ______A.$74000B.$52000C.$134000D.[参考的参考的答案为为]:B8.Typical liability accounts include _____.A.accounts payable, bank loan, wages payable, drawingsB.Accounts payable, bank overdraft, wages payable, stationaryC.Accounts receivable, bank overdraft, wages payableD.Accounts payable, borrowing from the public, bank overdraft, wages payable.[参考的参考的答案为为]:D9.Which of these accounts has a normal debit balance?_____.A.Rent ExpenseB.WithdrawalsC.Service RevenueD.Both A and B have a normal debit balance[参考的参考的答案为为]:D二.判断题1.Accounting provides financial information that is only useful to business management.()[参考的参考的答案为为]:F2.The accounting process generates financial reports for both “internal” and “external” users.() [参考的参考的答案为为]:T3.The basic concept of double-entry accounting is that total debits must equal total credits for every business transaction.()[参考的参考的答案为为]:T4.A trial balance represents a listing of the ledger accounts and balances at a particular moment in time.()[参考的参考的答案为为]:T5.The ledger account provides a chronological order of transactions.()6.Post reference columns are found only in the journal, not in the ledger.()[参考的参考的答案为为]:Fually two signatures are required on a business check for it to be valid.()[参考的参考的答案为为]:T8.When a check is written by a business, the immediate effect is to reduce both the balance shown in the checkbook and the balance on the bank's records. ()[参考的参考的答案为为]:F9.The final amounts shown on both sides of the bank reconciliation statement are labeled "Adjusted Balances."()[参考的参考的答案为为]:T10.A leasehold is an example of a long-life asset.()[参考的参考的答案为为]:F11.The accounting reporting period agrees to the calendar year. ()[参考的参考的答案为为]:F12.An increase in permanent capital is recorded as a credit to the account. ()[参考的参考的答案为为]:T13.Dollar signs are used in the amount areas of the ledger accounts. ()[参考的参考的答案为为]:F14.If the trial balance shows that the ledger is in balance, this means that the individual business transactions were recorded to the appropriate ledger accounts. ()[参考的参考的答案为为]:F15.Every business transaction is first recorded in the journal. ()[参考的参考的答案为为]:T16.Internal control of operations is equally complex in a small and in a large organization. ()[参考的参考的答案为为]:F17.Two documents used in preparing a bank reconciliation statement are the bank statement and the checkbook stubs.()[参考的参考的答案为为]:T18.A common cause of inequality between the balances on the bank statement and in the checkbook is outstanding checks. ()19.Depreciation expense is usually recorded at least once a year. ()[参考的参考的答案为为]:T20.Amortization is the conversion of the cost of an intangible asset to an expense. ()[参考的参考的答案为为]:T21.Two methods of recognizing accelerated depreciation are the straight-line and the double-declining balance method.()[参考的参考的答案为为]:F22.Research and development costs represent an intangible asset. ()[参考的参考的答案为为]:T23.A present reduction in cash required to generate revenues is called “an expense”[参考的参考的答案为为]:F24.The revenue expenses are paid to influence the current operating result.[参考的参考的答案为为]:F25.Advertising expense is usually collected as period expense.[参考的参考的答案为为]:T26.There are only two parties to a check: the person who writes it (the drawee) and the person to whom it is written (the payee). ()[参考的参考的答案为为]:F27.Repair of a generator is a capital expenditure. ()[参考的参考的答案为为]:F28.Revenue increases owner's equity.()[参考的参考的答案为为]:T29.Revenue is recognized when we receive cash from the buyers.()[参考的参考的答案为为]:F30.Interest revenue should be measured based on the length of time. ()[参考的参考的答案为为]:T三.翻译题1.Sole Proprietorship Enterprises[参考的参考的答案为为]:独资企业2.Profit cost and capital cost principle[参考的参考的答案为为]:划分收益性支出与资本性支出3.Double entry system[参考的参考的答案为为]:复式记帐法4.Source documents[参考的参考的答案为为]:原始凭证5.Environmental accounting[参考的参考的答案为为]:环境会计6.Matching principle[参考的参考的答案为为]:配比原则7.Gross profit[参考的参考的答案为为]:毛利8.Perpetual inventory system[参考的参考的答案为为]:永序盘存制9.Intangible assets[参考的参考的答案为为]:无形资产10.fixed asset[参考的参考的答案为为]:固定资产11.Statement of cash flows[参考的参考的答案为为]:现金流量表12.Bank Reconciliation[参考的参考的答案为为]:银行余额调节表13.Low-valued and easily-damaged implements[参考的参考的答案为为]:低值易耗品14.Physical depreciation[参考的参考的答案为为]:有形损耗15.Short-term debt-paying ability[参考的参考的答案为为]:短期偿债能力16.Accelerated depreciation method[参考的参考的答案为为]:加速折旧法17.notes receivable[参考的参考的答案为为]:应收票据18.long-term solvency[参考的参考的答案为为]:长期偿债能力四.论述题1.完成下列等式:1. Accounting Equation:Assets =2. Perpetual inventory system:Ending Inv. =[参考的参考的答案为为]:1. Accounting Equation: Assets = Liabilities + Owner's Equity2. Perpetual inventory system:Ending Inv. =Beg. Inv.+ Purchases-Cost of goods sold。

会计英语考试题目及答案

会计英语考试题目及答案

会计英语考试题目及答案一、选择题(每题2分,共20分)1. Which of the following is a basic accounting principle?A. The Going Concern PrincipleB. The Historical Cost PrincipleC. Both A and BD. Neither A nor BAnswer: C. Both A and B2. What is the term for the systematic arrangement of accounts in a specific order?A. JournalB. LedgerC. Trial BalanceD. Chart of AccountsAnswer: D. Chart of Accounts3. What does the term "Debit" mean in accounting?A. An increase in assetsB. A decrease in liabilitiesC. An increase in equityD. A decrease in expensesAnswer: A. An increase in assets4. Which of the following is not a type of financialstatement?A. Balance SheetB. Income StatementC. Cash Flow StatementD. Payroll ReportAnswer: D. Payroll Report5. What is the purpose of an adjusting entry?A. To update the financial recordsB. To prepare for the next accounting periodC. To correct errors in the accounting recordsD. All of the aboveAnswer: D. All of the above6. Which of the following is an example of a current asset?A. InventoryB. LandC. EquipmentD. Bonds PayableAnswer: A. Inventory7. What is the formula for calculating the return on investment (ROI)?A. (Net Income / Total Assets) * 100B. (Net Income / Total Equity) * 100C. (Net Income / Investment) * 100D. (Total Assets / Net Income) * 100Answer: C. (Net Income / Investment) * 1008. What is the accounting equation?A. Assets = Liabilities + EquityB. Liabilities - Equity = AssetsC. Assets + Liabilities = EquityD. Equity + Assets = LiabilitiesAnswer: A. Assets = Liabilities + Equity9. What is the purpose of depreciation?A. To reduce the value of an asset over timeB. To increase the value of an asset over timeC. To calculate the cost of an assetD. To determine the net income of a companyAnswer: A. To reduce the value of an asset over time10. Which of the following is not a function of a general ledger?A. To record daily transactionsB. To summarize financial informationC. To provide a detailed account of each transactionD. To prepare financial statementsAnswer: A. To record daily transactions二、简答题(每题5分,共30分)1. Explain the difference between an asset and a liability. Answer: An asset is a resource owned by a business that hasfuture economic benefit, such as cash, inventory, or property.A liability is an obligation or debt that a business owes to others, such as loans, accounts payable, or salaries payable.2. What is the purpose of a balance sheet?Answer: The purpose of a balance sheet is to provide a snapshot of a company's financial position at a specificpoint in time, showing the company's assets, liabilities, and equity.3. Define the term "revenue."Answer: Revenue is the income generated from the normal business operations of a company, such as the sale of goodsor services.4. What is the difference between a journal and a ledger?Answer: A journal is a book that records financialtransactions in chronological order, while a ledger is a book that summarizes and organizes the financial transactions by accounts.5. Explain the concept of accrual accounting.Answer: Accrual accounting is a method of accounting where revenues and expenses are recorded when they are earned or incurred, not when cash is received or paid.6. What is the purpose of a trial balance?Answer: The purpose of a trial balance is to ensure that the total debits equal the total credits in the general ledger, indicating that the accounting records are in balance.三、案例分析题(每题25分,共50分)1. A company purchased equipment for $50,000 on January 1, 2023, with a useful life of 5 years and no residual value. Calculate the annual depreciation expense using the straight-line method.Answer: Using the straight-line method, the annual depreciation expense is calculated as follows:Depreciation Expense = (Cost of Equipment - Residual Value) / Useful LifeDepreciation Expense = ($50,000 - $0) / 5 = $10,000 per year2. A company has the following transactions for the month of March 2023:- Sold goods for $20,000 on credit.- Purchased inventory for $15,000 in cash.- Paid $2,000 in salaries.- Received $18,。

会计专业英语试题及答案

会计专业英语试题及答案

会计专业英语试题及答案一、选择题(每题2分,共20分)1. Which of the following is not an accounting principle?A. Accrual BasisB. Going ConcernC. ConsistencyD. Cash BasisAnswer: D2. The process of summarizing, analyzing, and reporting financial data is known as:A. BudgetingB. AccountingC. AuditingD. TaxationAnswer: B3. What is the term used to describe the systematic and periodic recording of financial transactions?A. BookkeepingB. PayrollC. TaxationD. AuditingAnswer: A4. Which of the following is not a component of the balance sheet?A. AssetsB. LiabilitiesC. EquityD. RevenueAnswer: D5. The matching principle requires that:A. Expenses are recognized when incurredB. Expenses are recognized when paidC. Expenses are recognized in the same period as the revenue they generateD. Expenses are recognized when the cash is received Answer: C6. The accounting equation is:A. Assets = Liabilities + EquityB. Assets - Liabilities = EquityC. Assets + Equity = LiabilitiesD. Assets = Equity - LiabilitiesAnswer: A7. The term "double-entry bookkeeping" refers to the practice of:A. Recording transactions twiceB. Recording transactions in two accountsC. Recording debits and credits for every transactionD. Recording transactions in two different booksAnswer: C8. Which of the following is not a type of intangible asset?A. PatentsB. TrademarksC. GoodwillD. InventoryAnswer: D9. The purpose of an income statement is to show:A. The financial position of a company at a point in timeB. The changes in equity over a period of timeC. The financial performance of a company over a period of timeD. The cash flows of a company over a period of time Answer: C10. The statement of cash flows is used to report:A. How cash is generated and used during a periodB. The net income of a company for a periodC. The changes in equity for a periodD. The changes in assets and liabilities for a period Answer: A二、填空题(每题2分,共20分)1. The accounting cycle includes the following steps:journalizing, posting, __________, adjusting entries, and closing entries.Answer: trial balance2. The __________ principle requires that all business transactions should be recorded at their fair value in the accounting records.Answer: Fair Value3. The __________ is a summary of all the journal entries fora period, listed in date order.Answer: General Journal4. __________ are expenses that have been incurred but not yet paid.Answer: Accrued Expenses5. The __________ is a report that shows the beginning cash balance, cash receipts, cash payments, and the ending cash balance for a period.Answer: Cash Flow Statement6. The __________ ratio is calculated by dividing current assets by current liabilities.Answer: Current Ratio7. __________ are assets that are expected to be converted into cash or used up within one year or one operating cycle. Answer: Current Assets8. __________ is the process of determining the cost of goodssold and the value of ending inventory.Answer: Costing9. __________ is the process of estimating the useful life of an asset and allocating its cost over that period.Answer: Depreciation10. __________ is the process of adjusting the accounts to reflect the proper revenue and expenses for the period. Answer: Accrual Accounting三、简答题(每题10分,共20分)1. Explain the difference between revenue and profit. Answer: Revenue is the income generated from the normal business activities of an entity during a specific period, before deducting expenses. Profit, on the other hand, is the excess of revenues and gains over expenses and losses for a period. It represents the net income or net earnings of a business.2. What are the main components of a balance sheet?Answer: The main components of a balance sheet are assets, liabilities, and equity. Assets represent what a company owns or controls with future economic benefit. Liabilities are obligations or debts that a company owes to others. Equity is the residual interest in the assets of the entity after deducting all its liabilities, representing the ownership interest of the shareholders.四、计算题(每题15分,共30分)1. Calculate the net income for the year if the revenue is$500,000, the cost of goods sold is $300,000, operating expenses are $80,000, and other expenses are $20,000. Answer: Net Income = Revenue - Cost of Goods Sold - Operating。

会计专业学位外语考试模拟试题(1)培训课件

会计专业学位外语考试模拟试题(1)培训课件

会计专业学位外语考试模拟试题(1)2004.12一、语音题。

(每空1分,共5分)1、A. holiday B. some C. come D. cover2、A. thousand B. surround C. cloudy D. should3、A. great B. fate C. palace D. grade4、A. move B. notice C. motor D. whole5、A. choose B. flood C. spoon D. food二、辩错题。

(每题1分,共5分)6、There was no bus. I have to walk home.A. noB. haveC. to walkD. home7、She has read the article last week.A. has readB. theC. articleD. last8、We set up a lot of universities since 1949. We have also set up a Central Radio and Television University.A. set upB. sinceC. alsoD. a9、By now Old Wang worked in that factory for twenty years.A. workedB. inC. thatD. for10、Now that they have successfully passed the TOEFL, the students were ready to begin their classes at the university.A. Now thatB. successfullyC. wereD. to begin三、单选题。

(每题1分,共25分)11、It _____ the eyes to read in such poor light.A. hurtsB. hurtC. has hurtD. is hurt12、The small boy kept _____his mother for a penny, so she gave him and he ran to thecandy shop.A. askB. to askC. askedD. asking13、He had two houses. He lived with his wife and child in the outer house,_____ was comfortable and clean.A. thatB. whereC. whichD. it14、As I opened the door and went in, the children _____ on the bed playing.A. were sittingB. satC. are sittingD. sit15、He had four copies of this article_____ in black.A. typingB. typedC. to be typedD. type16、They that place before the earthquake took place.A. leftB. had leftC. would leaveD. have left17、Yesterday morning she _______ one of her old friends in the street.A. looked upB. built upC. led toD. came across18、Please don't get angry with him. _______, he was only 4 years old, you know.A. WellB. ThenC. HoweverD. After all19、If you _____as I told you, this wouldn't have happened.A. had doneB. didC. would doD. have done20、Thunderstorms are _____common in Ireland than in England.A. much more lessB. the leastC. muchD. much less21、I remember the whole thing as if it _____ yesterday.A. happenedB. happensC. had happenedD. has happened22、_____this job, you have to have enough experience.A. To completeB. CompletingC. CompletedD. Having completed23、He suddenly realized how much they_____.A. had both changedB. both changedC. were both changingD. have both changed24、I don' t like living with a room mate. I'm moving _____ my family's house.A. back toB. fromC. out ofD. back25、You are_____ these problems. They can't be real.A. missingB. looking atC. imaginingD. working at26、I left my house early. , the traffic was terrible and it took me a long time to get there.A. HoweverB. AlthoughC. BecauseD. And27、I never have coffee sugar.A. unlessB. in spite ofC. withoutD. despite28、Seriously , I don't understand the situation at all.A. spokenB. speakC. being spokenD. speaking29、His French was no than M. Partier's English.A. goodB. bestC. the betterD. better30、Would you like some salad? _______A. No.B. Yes.C. No, thanks.D. Of course.31、I _____ him ever since he moved to America.A. have never heard ofB. had never heard ofC. never heard ofD. never hear of32、If it ____ true, it will cause us a lot of trouble.A. is going to beB. isC. wasD. will be33、He was afraid to _______ Mary when she was doing her homework.A. intendB. interruptC. insertD. interest34、Jack was riding his new mountain bike _______ top speed.A. atB. withC. inD. on35、I usually go back to my hometown by train, but this time I'll _______ there by bus fora change.A. try goingB. try to goC. try for goingD. try and going四、完形填空。

学位英语(机考模拟题及参考答案)(第一部分)

学位英语(机考模拟题及参考答案)(第一部分)

会计专业学位外语部分机考模拟题及参考答案(第一部分)一、语音题1 A .South B loudly C bought D brown2 A exercise B exit C text D expensive3 A city B mind C commit D since4 A case B nose C list D sight5 A text B expensive C exercise D exit6 A how B operate C on D a7 A cold B old C whole D some8 A good B moon C look D book9 A grammar B large C gay D glory10 A sight B case C nose D list11 A daughter B enough C fight D neighbor12 A ground B about C out D would13 A low B now C grow D Snow14 a brown b south c loudly d bought15 a with b time c light d like16 a large b gay c glory d grammar17 a exercise b exit c text d expensive18 a noise b place c office d horse19 A match B fast C have D sad20 A whole B some C cold D old21 A fast B have C said D match22 A libraries B grapes C changes D tables23 A either B though C through D another24 .A mind B limit C since D city25 A have B sad C match D fast参考答案:CDBBB ADBBC BDBDA ADABB AACAD二、对错题1Those of us who smoke should have their our hung lungs x-rayed regularly2He found it impossible to finish the work with3The problem is how we can operate the new machine on in such a short time4In Newtonian mechanics it is not difficulty not difficult to niter down the basic equations that must be solved in order to5He got two pieces of information about the new product678Now what that the newspaper arrived we can see the scores of the tennis matches.9 He got two pieces of informations about the new product.A about b product c got d information10 in Newtonian mechanics it is not difficulty to write down the basic equations thant must be solved in order to describe the motion of an object.A basic b must be solved c in d not difficulty11 now more and more young people are learning for the little herob nowc and d are12 the problem is how we can operate the new machine on such a short time.A operate b on c a d how13 on the days liked to write poetry, or paint with water colors, or cook an unusual dish.A to write b unusual dish14 easier for me to go there on foot than driving a cara than c easier d there15 the instructor had gone over the problems many times before the students will take the final examinationa will takeb overc many timesd before16 we usually looks it up in dictionary when he comes across a new word..17 now that the newspaper ….arrived we can see the scores of the tennis matches 加hadA can seeB of theC thatD arrived18 you should be working instead of lie there in bed lie----lying19、Jim was upset last night because he had to do too many homeworks.A had to doB many homeworksC upsetD because20、He cannot remember the thing whose made me very sad.A sadB cannotC thingD Whose21 He found it impossible to finish the work with such a short time.A ItB to finishC withD a22 He speaks English more fluently than his bother is.A thanB isC speaksD more23.The speech____ ,a lively discussion started.A was deliveredB having been deliveredC being deliveredD be delivered24.This is the problem___ you should pay attention.A whichB to whichC on whichD at which参考答案:CCCBB CCADD ABDBA AB略BD C BBB三、词汇题1 Inquiries the condition of the patients may be made personally or by telephoneA affecting b following c revealing d concerning2 that may eventually reduce the amount of labor needed on construction sites by 90 percent.A so clever the construction robots b such clever construction robots are c so clever are the construction robots d such construction robots are clever3 the student’s today is to write a book reportA association b assignment c attendance d responsibility4 the speech ,a lively discussion started.A having been delivered b being delivered c be delivered d was delivered5 this is a argumentA convinced c inconvincible d convince6 the officials in the at London airport were very polite.A customs b custom d custom7 the escaped prisoner waited until of night before leaving his hiding place.A dark b deep c depth d dead8 voice so that everyone can hear very clearlyA aloud d aloudly9 what time do you usually in the morning?A get up b get on c get over d get through10 we were for half an hour in the traffic and so we arrived lateA put back b broke down c held up d kept off11 this is the problem you should pay attentionA on which b at which c which d to which12 mary was going to a wedding so she brushed wellA her hairs b the hair c the hairs d her hair13 you will need the things a pen, a notebook and a ruler.A after b following c under d below14 I know noting about it what I have read in the papersA expect b except c besides d beside15 not until you work is finisheda can’t you leaveb you can leavec can you leaved you can’t leave16 he is given answers that only his confusionA come up b add to c come with d add with17 The escaped prisoner waited until of night before leaving his hiding place.A depthB deadC darkD deepHe never to read the news but turned at once to the crossword on the last pageA painedB troubledC worriedD noticed18 Did he say anything about how the workA was to be doneB to doC was to doD to be done1920The speech a lively discussion startedA was deliveredB having been deliveredC being deliveredD be delivered21know that either you or your father a copyA hasB are to haveC have hadD have22It made us very angry like theftA to hear him talkB to hear him to talkC hear him to talkD hear him talk23I____ my paper because it is too easy for me have handed.A withB inC out ofD over24It is desirable that the airplane___ as light as possible.A isB wereC beD had been25The race was so close that everyone was___ at the finish.A thinking ofB holding his breatheC working outD winning over26The business has__ from having one office to having twelve.A expandedB exposedC increasedD comprised27She ____ a new idea for increasing sales.A came up withB cam up atC came byD came for28I’m learning French, but I still can’t speak it____.A properlyB normallyC usuallyD really29____is easily seen.A The advantage of the economic reformB The economics’ reform advantageC The reform of the economic advantageD The economic reform’s advantage30The girl has made up her mind to go abroad with her boyfriend despite her parents’ ___ .A agreementB allowingC lettingD objection31As he was ill, he had to __ the party.A missB avoidC regretD lack32Shall we request the chairman__ our suggestion again?A to considerB consideringC considerD considered33 The road is kept open___ the year.A throughoutB thoughC throughoutD through34 His plan__ by those who heard it.A was laughedB were laughingC was laughing atD was laughed at35 My father never gave me .A. many adviceB. much adviceC. many advicesD. a lot of advices36 I be very nice if he could come for our party.A. willB. wouldC. shallD. was going towell.A. her hairB. her hairsC. the hairD. the hairs38 Shall we request the chairman our suggestion again?A. to considerB. consideringC. considerD. considered39 The company offered him high pay as an to accept the job.A. inducementB.C. invitationD. apple40 Unless he is intense love, he hardly even into someone else’s eyes for very long.A. confessingB. refusingC. grantingD. covering41 I ram Alice. Who was on her way to see how I was getting along.A. upB. out ofC. overD. into42 After the they drove to the Guest house at speed.A. topB. headC. wholeD. every43 They have never heard any .A. a customer complaint.B. the customer’s complaintsC. customer’s complaintD. the customers’ complaints44 She has nothing to do with the murder case. She is not it.A. concerned withB. related inC. involved inD. concerned in45 Could I borrow that book when you finished it?A. to readB. not to read46 I’I can stay only a few minutes.A. whichB. however D. though47 He lived to be twenty-eight, the man in BulgariaA. healthiestB. healthfulC. healthD. healthily48 Did he say anything about how the workA. to doB. was to do49 I felt that I was not yet to travel.A. strongly enoughB. enough stronglyC. strong enoughD. enough strong50 When her name was mentioned. I sam Mary from her seat.A. raiseB. raisingC. in riseD. rising51 He is given answers that only his confusion.A. add toB. come withC. add withD. come up52I could not persuade him to accept it make him see the importance of it.A. it only I could notB. or I could notC. no more than I couldD. nor could I53 The girl has made up her mind to do a broad with her boyfriend despite her parents’.A. agreementB. allowingC. lettingD. objection54 The road is kept open the year.A. throughoutB. thoughC. throughoutD. through55 Not until your work is finished .A. you can leaveB. can you leaveC. you can’t leaveD. can’t you leave56The of air travel during this century has made the world seem smaller.A. vacationB. connectionC. innovationD. liberation57 We forgave his bad temper because we know that his son’s illness had put him under great____A. emotionB. excitementC. crisisD. stress58 He smiled and told me I would receive anA. moreB. exactlyC. additionA. awayB. voyageC. boat tripD. excursion60 The escaped prisoner waited until of night before leaving his hiding place.A. darkB. deepC. depthD. dead61 many of the customers work during the day . Billy has to collect the money from them at night.A. SinceB. AlthoughC. There forD. From62 According to the author, the future doesn’t need .A. CreativityB. imaginationC. creatorsD. followers63 The you are ,the happier they will be.A more kinderB more kindC kinderD kind64 Inquiries the condition of the patients may be mead personally or be telephone.A revealingB concerningC affectingD following65 The sign ___ that cars cannot enter .A movesB meansC soundsD appears66 The company offered him high pay as an _____to accept the jop.A invitationB appleC inducementD aim67 ____That may eventually reduce the amount of labor needed on construction sites by 90 percent.A such cleven construction robots areB so clever are the construction robotsC such construction robots are cleverD so clever the construction robots68 Caught a ______of the taxi before it disappeared around the corner of the street .A visionB glimpseC lookD scene69 Mr wang is an engineer _____profession .A byB withC atD on70 He is given answers that only _____his confusionA add toB come withC add withD come up71 It’s a pity ______you missed such an interesting program.A whenB whatC thatD which72 mary was going to a wedding so she brushed ______wellA her hairsB the hairC the hairsD her hair73 The _____you are , the happier they will beA more kinderB more kindC kinderD kind74 _________many of the customers work during the day ,Billy has to collect the mony from them at night .A FromB sinceC Although75 send us message if you ______any difficulty .A have hadB haveC hadD will have76 The observer,s statement about the accident was very __________,we know almost every thing about it nowA especialB exceptionalC specialD specific77 What time do you usually _____in the morning?A get upB get onC get overD get through78 He said he ___________return from Germany the next day .A Would go toB is toC Was toD is going to79 I know nothing about it ________what I have read in the papersA expectB besidesC exceptD beside80 I tried very hard to persuade him to join our group but I met with a flat __________A refusalB declineC disapprovalD rejection81 disturbing her ,the news had a strangely calming effect.A insteadB in stead ofC in the steadD instead of82 He lived to be ninety-eight ,the ________man in Bulgaria.A healthB healthilyC healthiestD healthful83 the noise of the traffic __________paul from his work.A annoyedB upsetC preventedD distracted84 She did not feel ______going out .as she had a slight headacheA afterB forC aboutD like85 Mr john kept thinking hard ,but failed to _________a workable plan.A come up toB come up forC come up withD come up against86 It ________be very nice if he could come for our partyA willB wouldC shallD was going to87 It was not very _________of you to sell the house ,The price is increasing everyday .A kindB clearC friendlyD wise88 I,d rather read than watch television ,the programs seem __________all the time .A getting worseB to get worseC to be getting worseD to have got worse89 The government will have to work hard _________the confidence of the people after the temble event .A to come up withB to come atC to win backD to win through90 Many words in the English language are French inA originB vocabularyC contextD source91.I know that either you or your father ___a copy.A are to haveB have hadC haveD has92.As he was ill ,he had to___ the party.A missB avoidC regretD lack参考答案DCBBB CCCAC DDBCC BADAC AAABC BAAAA DAACD BBAAA ADACC DBACC DADDC BCDDA CA略CB BCBBA ACDCB BDADA DCCDC BDCCA DA四、阅读理解While plant and animal species are disappearing at a rapidly increasing rate throughout the world, scientists note some success stories. Fox example, the number of elephants killed illegally in Africa has fallen sharply.89 Thousand were killed in 1983.46 thousand were killed one year later.This happened because African countries agreed to establish export limits on ivory from elephants. Ivory is the hard white. Material that forms an elephant’s two long teeth, or tusks Countries that import ivory are refusing to accept ivory shipments that do not have legal export documents.The Convention on Intentioned Trade in Endangered Species in a treaty signed by 91 nations led to the program for saving endangered elephants. In Africa, successful efforts also have been made in protecting Africa’s endangered mountain gorillas. Almost 400 of the gorillas survive in a volcano area on the border of Rwanda, Uganda and Zaire. The mountain gorillas have remained about the same for 15 years. This happened partly. Because Rwanda developed an important business that depends on protecting the gorillas. Visitors. There can pay to get close to watch the gorillas in the animals traditional home area.Another successful programs to take endangered animals olla of their natural homes. The animals are put into zoos or Dither protected areas where they can reproduce in safety The goal of many of these programs is to produce enough animals to putback into the wild.1 what is the best title for this passage? Successful Programs of Saving the Wild2 The number of elephants killed illegally in Africa has decreased greatly intact3 In Africa, the number of elephants killed illegally in 1983 and 1984 was 89 thousand 46 thousand4 The number of mountain gorillas has remained about the same for marry years partly because of an important business depends on protecting the gorillas5 The phrase “the wild” in paragraph 5 refers to outdoorsCharlie chaplin has broken all records in making people laugh no one has so set a whole world laughing as the little man with the walking stick and the overlarge shoes.Much has been written about chapl in’s art and his career, and opinions have ranged widely. But perhaps those who called him “the most general human being of our time” came closest to the truth. Those who have called him a genius stress the timeless and common qualities in his work, it is an art filled with sad elements and deep human feeling, with which an audience cannot help but become involved. It is for these reasons, I believe, that th figure of Charlie has attracted generation after generation.All the writers who give accounts of ch aplin’s life agree that charlie’s unhappy early years in the area in London where houses were dirty and worn had a great influence on his development and on the type of films he made, chaplin himself emphasizes it in his memoirs(回忆录), the more one reads about his earliest period, the more on tends to agree indeed, his suffering youth had a lasting influence on him.Chaplin was never afraid to deal with subjects causing much disagreement in his films, he gave a humorous performance on war only a few weeks before the American soldiers came home from world war I in 1918, this was regarded as madness, but the performance was well received. So perfectly did it hit the mail on the head that even the returning soldiers found it impossible to hate it and deeply appreciated this short and humorous performance on what for them had been unpleasant reality. Chaplin gave numerous performances attacking capital governments, satirizing(讽刺) the cruelty of the machine age and even making fun of Hitler.Years after his death, the funny films of motion picture actor and director Charlie chaplin continue to be popular. He is particularly well known for his success as a creator of humorous presentations that make fun of people, the establishment, or networks.1 all of the following about Charlie chaplin are true excepta he was born in the USAb he was a great film actorc he had an unhappy early life d he made fun of Hitler in his films2 according to the author, Charlie chaplin has been popular with generation after generation becausea he set the whole world laughingb his performances get people involvedc his works appeal to people in different periodsd both B and C3 according to Charlie chaplin’s life history writers, had a strong influence on the type of films he made.a the society in which he livedb the audience who praised and admired himc those who called him a genius d his unhappy early years in the poor area in London4 according to the passage, which of the following true?a there are timeless qualities in chaplins work because he didn’t involve himself in political affairs.B chaplin became popular years after his death.C chaplin’s performance is funny without any sad elementsD chaplin’s films are the combinations of funny and sad elements5 this passage wasa written by Charlie chaplinb written about Charlie chaplinC advertising one of Charli e chaplin’s filmsD written for students to learn film-making参考答案:ABDDB“the more you learn, the more you earn,”said the pop singer Cyndi lauper as she accepted her high school diploma at the age of 35. in the USA today, about 75% of jobs require some education or technical training beyond high school. The lowest wage earners in the USA are those without high school degrees, college graduates out-earn those without a college education, people with master’s degrees out-earn those with only bachelor’s, and the highest incomes of all are earned by people with advanced academic degrees. These facts explain why mo st of young Americans go to college. But more diplomas don’t always mean more money. Many skilled blue-collar workers, salespeople, and business executives out-earn college professors and scientist. And great athletes and actors out- earn everyone else!But college education is not only preparation for a career, it is also (or should be) preparation for life. In addition to courses in their major field of study, most students have time to take elective course. They may take classes that help them understand more about human nature, government, the arts, or sciences.Today, more than half of American high school graduates go to college. But recently high school graduates no longer dominate the college campuses. Today, it is quite common for adults of all ages to come back to college for personal growth. Now about half of all the American college students are older than 25, and 20% of them are over 35.For Americans, to receive college education is very important. This is proved by the rising number of Americans who have at least a bachelor’s degree. About 20% of Americans are college graduates, however, among younger adults and working people, the percentage is at least 25%, much higher than in most other major nations, in the USA, college education is not regarded as privilege for the wealthy or the academically talented. In fact everyone who wants to go to college can do so.1many young Americans want to go to college becauseA their parents have a lot of money and can afford all their expensesB they can get higher income with higher degreesC college life is more interesting and attractive than high school lifeD they think it as a waste of their talents if they don’t receive college education2 it could be concluded from the second paragraph thatA college graduates earn more money than those people without college degreesB going to college is the dream of all the American peopleC college education can make a student understand a lot about the world around himD students will become more self-confident if they go to college3 when the students study in college, they canA take some courses that they are majoring inB take some elective coursesC take some courses that they are interested inD do all of the above4 in America, the percentage of college graduates among working people isA the same as in most other major nationsB much higher than in most other major nationsC much lower than in most other major nationsD not mentioned in the passage5 which of the following can most probably be inferred from the passage?A in the past, high school graduates account for the majority of college studentsB all of the Americans have realized the importance of receiving a college educationC today, most of Americans have at least a bachelor’s degree.D if you have more diplomas, you will surely earn more money than other people.参考答案:BCDBBIf you want to keep young, sit down and have a good think, this is the research finding of a team of Japanese doctors, who say that most of our brains are not getting enough exercise, and as a result, we are getting old soon.Professor taiju matsuzawa at Tokyo national university wanted to find out why quite he althy fanners in northern Japan appeared to be losing their ability to think and reason at rather early age, and how the speed of getting old could be slowed down. With a team of researchers, he set about measuring brain volumes of a thousand people of different ages and different jobsComputer technology enabled the researchers to get most exact measurements of the volume of the front and side parts of the brain, which have something to do with intellect and feelings, and decide the human character. As we all know, the back part of the brain, which controls tasks like eating and breathing, does not contract with age.Contraction of front and side parts as cells die off was seen in some subjects in their thirties, but it was still not evident in some sixty-and seventy-year -olds.Matsuzawa concluded from his tests that there is a simple way to prevent the contraction- using the head.The findings show that contraction of the brain begins sooner in people in the country than in the towns.”those with least possibility.” Said matsuzawa, “are lawyers, followed by university professors and doctors. White collar workers doing the same work day after day in government offices are, however, as likely to have contracting brains as the farm workers, bus drivers and shop assistants”1 the team of doctors wanted to find outA the size of some people’s brainB why some people age sooner than othersC what kind of people are very cleverD how to make people live longer2 the front and side parts of the brain relate to all of the following aspects EXCEPTa mental abilityb emotionc characterd eating and breathing3 the word “subjects”(in paragraph 4) most probably refers toA persons or things that are being discussed or consideredB persons chosen to be studied in an experimentC branches of knowledge studied in a schoolD words in a sentence about which something is stated4 according to the research findings, which kind of people seems to age most quickly?A doctors b lawyers c teachers d farm workers5 which of the following sentences is NOT mentioned in the passage?A professor matsuzawa suggested that people should use their brains more often because thinking can stop the brain from contractionB the research findings are based on the study of the brain sizes of different peopleC the team of doctors made these tests in order to show how the brain worksD the professor’s tests prove that old people’s brains have contracted more quickly than other young people参考答案:BDBDC。

会计专业学位外语考试模拟试题.doc

会计专业学位外语考试模拟试题.doc

会计专业学位外语考试模拟试题(1)2004.12一、语音题。

(每空1分,共5分)1、A. holiday B. some C. come D. cover2、A. thousand B. surround C. cloudy D. should3、A. great B. fate C. palace D. grade4、A. move B. notice C. motor D. whole5、A. choose B. flood C. spoon D. food二、辩错题。

(每题1分,共5分)6、There was no bus. I have to walk home.A. noB. haveC. to walkD. home7、She has read the article last week.A. has readB. theC. articleD. last8、We set up a lot of universities since 1949. We have also set up a Central Radio and Television University.A. set upB. sinceC. alsoD. a9、By now Old Wang worked in that factory for twenty years.A. workedB. inC. thatD. for10、Now that they have successfully passed the TOEFL, the students were ready to begin their classes at the university.A. Now thatB. successfullyC. wereD. to begin三、单选题。

(每题1分,共25分)11、It _____ the eyes to read in such poor light.A. hurtsB. hurtC. has hurtD. is hurt12、The small boy kept _____his mother for a penny, so she gave him and he ran to thecandy shop.A. askB. to askC. askedD. asking13、He had two houses. He lived with his wife and child in the outer house,_____ was comfortable and clean.A. thatB. whereC. whichD. it14、As I opened the door and went in, the children _____ on the bed playing.A. were sittingB. satC. are sittingD. sit15、He had four copies of this article_____ in black.A. typingB. typedC. to be typedD. type16、They that place before the earthquake took place.A. leftB. had leftC. would leaveD. have left17、Yesterday morning she _______ one of her old friends in the street.A. looked upB. built upC. led toD. came across18、Please don't get angry with him. _______, he was only 4 years old, you know.A. WellB. ThenC. HoweverD. After all19、If you _____as I told you, this wouldn't have happened.A. had doneB. didC. would doD. have done20、Thunderstorms are _____common in Ireland than in England.A. much more lessB. the leastC. muchD. much less21、I remember the whole thing as if it _____ yesterday.A. happenedB. happensC. had happenedD. has happened22、_____this job, you have to have enough experience.A. To completeB. CompletingC. CompletedD. Having completed23、He suddenly realized how much they_____.A. had both changedB. both changedC. were both changingD. have both changed24、I don' t like living with a room mate. I'm moving _____ my family's house.A. back toB. fromC. out ofD. back25、You are_____ these problems. They can't be real.A. missingB. looking atC. imaginingD. working at26、I left my house early. , the traffic was terrible and it took me a long time to get there.A. HoweverB. AlthoughC. BecauseD. And27、I never have coffee sugar.A. unlessB. in spite ofC. withoutD. despite28、Seriously , I don't understand the situation at all.A. spokenB. speakC. being spokenD. speaking29、His French was no than M. Partier's English.A. goodB. bestC. the betterD. better30、Would you like some salad? _______A. No.B. Yes.C. No, thanks.D. Of course.31、I _____ him ever since he moved to America.A. have never heard ofB. had never heard ofC. never heard ofD. never hear of32、If it ____ true, it will cause us a lot of trouble.A. is going to beB. isC. wasD. will be33、He was afraid to _______ Mary when she was doing her homework.A. intendB. interruptC. insertD. interest34、Jack was riding his new mountain bike _______ top speed.A. atB. withC. inD. on35、I usually go back to my hometown by train, but this time I'll _______ there by bus fora change.A. try goingB. try to goC. try for goingD. try and going四、完形填空。

2023注册会计师《会计》机考系统模拟卷(含答案)

2023注册会计师《会计》机考系统模拟卷(含答案)

2023注册会计师《会计》机考系统模拟卷(含答案)学校:________ 班级:________ 姓名:________ 考号:________一、单选题(35题)1.关于会计政策变更的披露,下列说法中不正确的是()。

A.应披露会计政策变更的性质、内容和原因B.应披露当期和各个列报前期财务报表中受影响的项目名称和调整金额C.无法进行追溯调整的,应说明该事实和原因以及开始应用变更后会计政策的时点、具体应用情况D.应披露在以前期间的附注中已经披露的会计政策变更的信息2.甲公司与乙公司均为增值税一般纳税人,因乙公司无法偿还到期债务,20×9年1月1日,甲乙公司签订债务重组协议,甲公司同意乙公司以库存商品偿还其所欠全部债务。

当日,甲公司应收乙公司债权的账面余额为2 000万元,已计提坏账准备1 300万元,公允价值为600万元。

乙公司用于偿债商品的账面价值为480万元,公允价值为600万元,增值税额为78万元,不考虑其他因素,甲公司因上述交易确认的损失金额是()。

A.700万元B.100万元C.220万元D.1 400万元3.2×19 年7 月1 日,甲公司向银行借入3000 万元;借款期限2 年,年利率4%(同类贷款的市场年利率为5%),该贷款专门用于甲公司办公楼的建造;2×19 年10 月1 日,办公楼开始实体建造;甲公司支付工程款600 万元,2×20 年1 月1 日、2×20 年7 月1 日又分别支付工程款1500 万元、800 万元;2×20 年10 月31 日,经甲公司验收,办公楼达到预定可使用状态;2×20 年12 月31 日,甲公司开始使用该办公楼。

不考虑其他因素,下列各项关于甲公司建造办公楼会计处理的表述中;正确的是()。

A.按借款本金3000万元、年利率4%计算的利息金额作为应付银行的利息金额B.借款费用开始资本化的时间为2×19年7月1日C.按借款本金3000万元年利率4%计算的利息金额在资本化期间内计入建造办公楼的成本D.借款费用应子资本化的期间为2×19年7月1日至2×20年12月31日止4.甲公司在非同一控制下企业合并中取得10台生产设备,合并日以公允价值计量这些生产设备,甲公司可以进入P市场或Q市场出售这些生产设备,合并日相同生产设备每台交易价格分别为180万元和175万元,如果甲公司在P市场出售这些合并中取得的生产设备,需要支付相关交易费用100万元,将这些生产设备运到P市场需要支付运费60万元,如果甲公司在Q市场出售这些合并中取得的生产设备,需要支付相关交易费用80万元,将这些生产设备运到Q市场需要支付运费20万元,假定上述生产设备不存在主要市场,不考虑增值税及其他因素,甲公司上述生产设备的公允价值总额是()。

英语会计模拟考试题及答案

英语会计模拟考试题及答案

英语会计模拟考试题及答案一、选择题(每题2分,共20分)1. Which of the following is not a primary financial statement?A. Balance SheetB. Income StatementC. Cash Flow StatementD. Payroll ReportAnswer: D2. The process of measuring the value of a company's assets and liabilities is known as:A. ValuationB. ReconciliationC. DepreciationD. AmortizationAnswer: A3. What is the formula for calculating the Return on Investment (ROI)?A. (Net Income / Total Assets) * 100B. (Net Income / Total Equity) * 100C. (Return - Investment) / Investment * 100D. (Return / Investment) * 100Answer: D4. Which of the following is an example of a contingent liability?A. Accounts PayableB. Unearned RevenueC. Warranty ObligationsD. Notes PayableAnswer: C5. The accounting equation is:A. Assets = Liabilities + EquityB. Assets = Liabilities - EquityC. Assets - Liabilities = EquityD. Equity = Assets + LiabilitiesAnswer: A二、填空题(每空1分,共10分)6. The term "double-entry" in accounting refers to thepractice of recording each transaction in at least ________ accounts.Answer: two7. When a company pays off its debts, it is known as ________.Answer: debt reduction8. The accounting principle that requires companies to report revenues and expenses in the period in which they are earnedor incurred is called the ________.Answer: matching principle9. The process of estimating the useful life of an asset is known as ________.Answer: depreciation10. A budget is a financial plan that outlines a company's expected ________ and expenses for a specific period.Answer: revenues三、简答题(每题5分,共30分)11. Explain the difference between an asset and a liability.Answer: An asset is a resource controlled by a company as a result of past events and provides future economic benefits.A liability is an obligation or debt that arises from past events, which the company has little or no discretion to avoid, and involves the transfer of assets or services toother entities in the future.12. What is the purpose of an income statement?Answer: The purpose of an income statement is to summarize a company's revenues, gains, expenses, and lossesduring a specific period, providing information on the company's profitability.13. Describe the accounting cycle.Answer: The accounting cycle is a systematic process that includes identifying, recording, and summarizing business transactions. It starts with the analysis of transactions, journalizing, posting to ledger accounts, preparing an adjusted trial balance, closing entries, and finally, preparing financial statements.14. What is the purpose of a balance sheet?Answer: The purpose of a balance sheet is to provide a snapshot of a company's financial position at a specific point in time, showing the company's assets, liabilities, and equity.15. Explain the concept of depreciation.Answer: Depreciation is the systematic allocation of the cost of a tangible asset over its useful life. It is a non-cash expense that reflects the consumption of the asset's economic benefits over time.四、计算题(每题10分,共40分)16. Calculate the depreciation expense for a machine that costs $100,000 with a useful life of 5 years and no residual value using the straight-line method.Answer: Depreciation Expense = (Cost - Residual Value) / Useful Life = ($100,000 - $0) / 5 = $20,000 per year.17. If a company has revenues of $500,000 and expenses of $300,000, what is the net income?Answer: Net Income = Revenues - Expenses = $500,000 - $300,000 = $200,000.18. A company has total assets of $1,200,000 and total liabilities of $600,000. What is the equity?Answer: Equity = Total Assets - Total Liabilities = $1,200,000 - $600,000 = $600,000.19. Calculate the return on investment (ROI) for an investment of $50,000 that returns $10,000.Answer: ROI = (Return / Investment) * 100 = ($10,000 / $50,000) * 100。

会计英语的考试题目及答案

会计英语的考试题目及答案

会计英语的考试题目及答案会计英语考试题目及答案一、选择题(每题2分,共20分)1. What is the term used to describe the process of recording financial transactions in a company's books?A. BudgetingB. AccountingC. AuditingD. Forecasting答案:B2. Which of the following is not a type of financial statement?A. Balance SheetB. Income StatementC. Cash Flow StatementD. Sales Report答案:D3. The process of ensuring that the financial records are accurate and complete is known as:A. BookkeepingB. AccountingC. AuditingD. Reporting答案:C4. What is the primary purpose of an income statement?A. To show the financial position of a company at a specific point in time.B. To show the changes in equity of a company over a period of time.C. To show the profitability of a company over a period of time.D. To show the cash inflows and outflows of a company over a period of time.答案:C5. Which of the following is not a principle of accounting?A. Accrual BasisB. ConsistencyC. MaterialityD. Fair Value答案:D6. The term "double-entry bookkeeping" refers to the practice of:A. Recording transactions twice in different accounts.B. Recording transactions in two different ways.C. Recording debits and credits for every transaction.D. Recording transactions in two different books.答案:C7. The accounting equation is:A. Assets = Liabilities + EquityB. Assets - Liabilities = EquityC. Liabilities - Equity = AssetsD. Equity - Assets = Liabilities答案:A8. What is the purpose of depreciation in accounting?A. To increase the value of an asset.B. To allocate the cost of a tangible asset over its useful life.C. To sell an asset.D. To calculate the profit of a company.答案:B9. Which of the following is a non-current liability?A. Accounts PayableB. Wages PayableC. Long-term DebtD. Taxes Payable答案:C10. The term "revenue recognition" refers to the process of:A. Recognizing expenses when they are paid.B. Recognizing revenues when they are earned.C. Recognizing assets when they are acquired.D. Recognizing liabilities when they are incurred.答案:B二、简答题(每题5分,共20分)1. Explain the difference between "cash basis" and "accrual basis" accounting.答案:Cash basis accounting records transactions when cash is received or paid, whereas accrual basis accounting records transactions when they are earned or incurred, regardless of the cash flow.2. What is the purpose of a balance sheet?答案:The purpose of a balance sheet is to present thefinancial position of a company at a specific point in time, showing what the company owns (assets), what it owes (liabilities), and the net worth of the company's owners (equity).3. Define "depreciation" in the context of accounting.答案:Depreciation is the systematic allocation of the costof a tangible asset over its useful life, reflecting the consumption of the asset's economic benefits over time.4. What is the importance of an audit in the financial reporting process?答案:An audit provides an independent assessment of the accuracy and completeness of a company's financial statements, enhancing their credibility and reliability for stakeholders.三、案例分析题(每题15分,共30分)1. Assume you are an accountant for a company that has just sold a product for $10,000 on credit. Prepare the journalentry for this transaction under both cash basis and accrual basis accounting.答案:Under cash basis, no journal entry is made until cashis received. Under accrual basis, the journal entry would be: Dr. Accounts Receivable $10,000Cr. Revenue $10,0002. A company has the following transactions in January: purchased office supplies for $500 in cash, received $2,000for services provided in December, and accrued $1,500 in wages for January. Prepare the adjusting entries for these transactions at the end of January.答案:The adjusting entries would be:Dr. Office Supplies Expense $500Cr. Office Supplies $500 (for cash purchase)Dr. Accounts Receivable $2,000Cr. Revenue $2,000 (for services provided in December)Dr. Wages Payable $1,500Cr. Wages Expense $1,500 (for accrued wages)四、论述题(每题15分,共30分)1. Discuss the role of ethics in accounting and provide examples of ethical dilemmas that an accountant might face. 答案。

2007年4月会计学位模拟试题(1)

2007年4月会计学位模拟试题(1)

2007年4月会计学位模拟试题(1)一、语音题(红色为正确答案)1.从A、B、C、D四个选项中选出一个与其它三个划线部分读音不同的选项A. boughtB. brownC. southD. loudly2. 从A、B、C、D四个选项中选出一个与其它三个划线部分读音不同的选项A. outB. wouldC. groundD. about3. A. grammar (g的发音)B. large (g的发音)C. gay (g的发音)D. glory (g的发音)4. A. sightB. caseC. noseD. list5. A. daughterB. enoughC. fightD. neighbor二、判断题1. Every one of the students had to do their own experiment, and then professor Brown judged the results .A. theirB. ownC. and thenD. the results2. The problem is how we can operate the new machine on such a short time.A. howB. operateC. onD. a3. He cannot remember the thing whose made me very sad.A. cannotB. thingC. whoseD. sad4. Now that the newspaper arrived we can see the scores of the tennis matches.A. thatB. arrivedC. can seeD. of the5. Only after he comes to consciousness you can make the final decision.A. OnlyB. toC. you canD. make三、词汇题1. We were _______ for half an hour in the traffic and so we arrived late.A. put backB. broke downC. held upD. kept off2. I didn't know what to do, but then an idea suddenly ________ to me.B. happenedC. occurredD. emerged3. The speech _____, a lively discussion started.A. being deliveredB. be deliveredC. was deliveredD. having been delivered4. Some of your suggestions have been adopted but others have been _______ as they are not workable.A. turned awayB. turned downC. turned backD. turned out5. The police did not at first her the crime.A. connect, withB. contact withC. connect toD. contact to6. He is given answers that only _______ his confusion.A. add toB. come withC. add withD. come up7. The United Nations Conference on Global Environment, which took place earlier this year in Vienna, was a very ________ meeting.A. productiveB. communicativeC. aggressive8. You ______ drive on the right in the U. S. A.A. will beB. mustC. have toD. shall9. Nobody knows how long and how seriously the shakiness in the financial system will _________ down the economy.A. putB. settleC. dragD. knock10. It was a long drive to get to the beach and we three took the wheel .A. over turnB. with turnC. in turnD. on turn11. Send us a message if you _______ any difficulty.A. haveB. hadC. will haveD. have had12"I'm leaving now." "Make sure _______ the door."A. to have lockedB. after lockingC. you have lockedD. for you to lock13. He didn't live up to ____________ had been expected of him.A. whatB. whichC. thatD. all14. The escaped prisoner waited until _____ of night before leaving his hiding place.A. darkB. deepC. depthD. dead15. Sunglasses are used to _____ people's eyes from the light of the sun.A. preventB. protectC. stopD. save16. If you don't go to school _______, you will not learn your lessons very well.A. properlyB. finallyC. regularlyD. exact17. Life insurance, _______ available only to young, healthy persons, can now be obtained for old people.A. beforeB. afterC. formerD. previously18. I ran _______ Alice, who was on her way to see how I was getting along.A. upB. out ofC. overD. into19. I felt that I was not yet _______ to travel.A. strongly enoughB. enough stronglyC. strong enoughD. enough strong20. Without even thinking about _______ he was doing, he stopped the car.A. whetherB. whereC. thatD. what21.The government will have to work hard __________ the confidence of the people after the terrible event.A. to win backB. to win throughC. to come up withD. to come at22. It seems very difficult _______.A. to stop the child to cryB. restraining the child to cryC. to keep the child from cryingD. holding the child's crying23. "I believe you and Sally will really impress the teacher." "Well, don't expect _______. "A. us for too muchB. us of too muchC. too much of usD. of us too much24. _______ that my head had cleared, my brain was also beginning to work much better.A. ForB. SinceC. NowD. Despite25. He lived to be ninety-eight, the _______ man in Bulgaria.A. healthiestB. healthfulC. healthD. healthily26. It was not very _______ of you to sell the house. The price is increasing everyday.A. kindB. clearC. friendlyD. wise27. The noise of the traffic _________ Paul from his work.A. preventedB. distractedC. annoyedD. upset28. Mary was going to a wedding so she brushed _______ well.A. her hairB. her hairsC. the hairD. the hairs29. She did not feel ______________ going out, as she had a slight headache.A. aboutB. likeC. afterD. for30. None of them spoke English _______ Sam.A. except ofB. exceptC. exceptionD. except for四、阅读理解1. Charlie Chaplin has broken all records in making people laugh. No one has so set a whole world laughing as the little man with the walking stick and the overlarge shoes.Much has been written about Chaplin's art and his career, and opinions have ranged widely. But perhaps those who called him "the most general human being of our time" came closest to the truth. Those who have called him a genius stress the timeless and common qualities in his work. It is an art filled with sad elements and deep human feeling, with which an audience cannot help but become involved. It is for these reasons, I believe, that the figure of Charlie has attracted generation after generation.All the writers who give accounts of Chaplin's life agree that Charlie's unhappy early years in the area in London where houses were dirty and worn had a great influence on his development and on the type of films he made. Chaplin himself emphasizes it in his memoirs (回忆录). The more one reads about his earliest period, the more one tends to agree. Indeed, his suffering youth had a lasting influence on him.Chaplin was never afraid to deal with subjects causing much disagreement in his films. He gave a humorous performance on war only a few weeks before the American soldiers came home from World War I in 1918. This was regarded as madness, but the performance was well received. So perfectly did it hit the nail on the head that even the returning soldiers found it impossible to hate it and deeply appreciated this short and humorous performance on what for them had been unpleasant reality. Chaplin gave numerous performances attacking capital governments, satirizing (讽刺) the cruelty of the machine age and even making fun of Hitler.Years after his death, the funny films of motion picture actor and director Charlie Chaplin continue to be popular. He is particularly well known for his success as a creator of humorous presentations that make fun of people, the establishment,or networks.1.All of the following about Charlie Chaplin are true except __________.2.According to the author, Charlie Chaplin has been popular with generation after generation because _________.3.According to Charlie Chaplin's life history writers, _________ had a strong influence on the type of films he made.4.According to the passage, which of the following is true?5.This passage was ____________.第1空答案 A. he was born in the USA第2空答案 D. both B and C第3空答案 D. his unhappy early years in the poor area in London第4空答案 D. Chaplin's films are the combinations of funny and sad elements. 第5空答案 B. written about Charlie Chaplin2. A man on a lonely island can act as he likes because he has no one to consider except himself. But when Robinson Crusoe discovered footprints in the sand, he could no longer act precisely as before. He had to think of the existence of a companion and the possible effect of his actions upon a second person. Two people thus suddenly brought face to face can not ignore each other. Either one must overcome the other or they must arrive at some form of coexistence.In the latter event they have first to convince each other of their friendly intentions. When a man comes upon a tribe whose language he does not know, he will nod and smile, make friendly gestures and perhaps send them small gifts. If these offers are successful, the tribesmen will take him to their village and bring him food and drink. Moreover, the arrival of an important visitor is something out of the ordinary. So, as an answer to the feeling that their guest should be treated as well as they can, something better than the ordinary food will be provided, and the meal followed by singing and dancing. The host wishes to make his guest feel at home, the guest to show thanks of the kindness he has received.Questions of good behavior and consideration for others maybe have arisen in one form or another since social life began, because social life is impossible ifeach person thinks only of himself.If men are to live together in a community they must, as a measure of common sense and in the interest of all,accept a certain number of rules and conventions. Such agreement is more than ever necessary. Chaos may result when four people play bridge according to widely different conventions. The same is true of social life.1. A man on a lonely island can act as he likes, because _______.2. Two strangers will never get along well unless _______.3. If you meet a tribe whose language you don't know, you can offer all the followings EXCEPT _______.4. The arrival of an important visitor is something out of the ordinary, so they will .5. If you want to live well in a community, .第1空答案 D. he feels it unnecessary to consider others第2空答案 C. they make peace with each other or one defeats the other第3空答案 A. teaching them your language第4空答案 C. receive the visitor better第5空答案 C. you should follow the rules and conventions of society3. Being a man has always been dangerous. There are about 105 males born for every 100 females, but this ratio drops to near balance at the age of maturity, and among 70-year old people there are twice as many women as men. But the great universal (普遍性) of male mortality is being changed. Now, boy babies survive almost as well as girls do. This means that for the first time there will be an excess of boys in those crucial years when they are searching for a mate. More important, another chance for natural selection has been removed. Fifty years ago, the chance of a baby surviving depended on its weight. A kilogram too light or too heavy meant almost certain death. Today it makes almost no difference. Since much of the variation is due to genes, one more force of evolution has gone.There is another way to commit evolutionary suicide: stay alive, but have fewer children. Except in some religious communities, very few women have 15 children.Nowadays the number of births, like the age of death, has become average. Most of us have roughly the same number of children. Again, differences between people and the opportunity for natural selection to take advantage of it have disappeared. India shows what is happening. The country offers wealth for a few in the great cities and poverty for the remaining tribal peoples. The grand mediocrity of today-everyone being the same in survival and number of children-means that natural selection has lost 80% of its power in middle-class compared to the tribe.For us, this means that evolution is over; the biological Utopia has arrived. Strangely, it has involved little physical change. No other species fills so many places in nature. But in the past 100 000 years- even the past 100 years-our lives have been transformed but our bodies have not. We did not evolve, because machines and society did it for us. Darwin had a phrase to describe those ignorant of evolution; they "look at an organic being as a savage looks at a ship, as at something wholly beyond his comprehension." No doubt we will remember a 20th century way of life beyond comprehension for its ugliness. But however amazed our descendants may be at how far from Utopia we were, they will look just like us.1. According to the author, what was the danger a man had to face?2. The sentence "There is another way to commit evolutionary suicide" perhaps means _____.3. The example of India interprets that ______.4. The author argues that our bodies have stopped evolving because_____.5. What is the main idea of the passage?第1空答案 C. Lower survival.第2空答案 C. there is another factor to prevent us from evolving第3空答案 B. natural selection hardly works among the rich and the poor第4空答案 A. life has been improved by technological advance第5空答案 D. Human evolution going nowhere.4. Rote-learning (死记硬背), spoon-fed education, produces a brand of kids that don't know what to do when entering university. They are disciplined into following,not leading. Yet the future depends on creativity and imagination. The world needs creators, makers and shakers of the new centuries, not the followers of the past centuries. As the numbers increase at college and university level, more students from the lower ends are likely to be thrown into a system designed to choose only learners that have proved excellent in listening to teachers.There are three ways to learn: looking, listening and doing.Students and teachers today are a product of learning by listening. The computer may not be liked by traditional teachers, who use rote-learning to put information, which will be out of date in a few years, into the heads of the students. With computer learning you learn by looking, listening and doing; you use three methods of learning, not just one. Therefore, you can learn faster.The changing speed of information is frightening. What we learn now will be out of date in the near future. So what students are learning now at school may be replaced by the time they finish university. We have to learn by choice what to forget. Rote-learning for exams is one thing, but wouldn't it be better to learn how to learn? The students at university today could possibly be doing a job in the not too distant future which has not yet been invented.1.According to the author, the future doesn't need ____________.2.In the author's view, how can students learn well?3.What does the author mean by "The changing speed of information is frightening"?4.What does the last sentence of the passage tell us?5.The author's attitude towards rote-learning is _________.第1空答案 D. followers第2空答案 D. Combine listening with looking and doing.第3空答案 B. What we learned today may not be useful tomorrow.第4空答案 B. Students may have to do jobs which have not yet been invented. 第5空答案 B. disapproving五、完形填空It was an early morning in summer .In the streets, sleepy-eyed people were movingquickly, heading towards their 1 . This was the beginning of another 2 day in New York City. 3 this day was of be different.Waiting 4 the crowded streets, on top of a 5 110 stories high, was Philippe Petit. This daring Frenchman was about to 6 a tightrope between the two towers of the World Trade Center.Philippe took his first 7 with great care. The wire held. Now he was 8 he could do it. 9 only a balancing pole, Philippe walked his way across, a 10 of 131 feet.Soon the rush-hour 11 began to notice. What a 12 ! There, 1350 feet above the street, a 13 figure was walking on air.Philippe made seven 14 , back and forth. He wasn't satisfied with just 15 . At times, he would turn, sit down, and 16 go on his knees. Once, he had the astonishing 17 to lie down on the thread .And thousands of 18 watchers stared with their hearts fast.After the forty-five-minute 19 ,Philippe was taken to the police station .He was asked 20 he did it. Philippe shrugged and said ,"When I see tall buildings,I walk".第1空答案 A. jobs第2空答案 D. ordinary第3空答案 C. But第4空答案 D. above第5空答案 D. building第6空答案 B. walk第7空答案 C. step第8空答案 A. sure第9空答案 C. With第10空答案 A. distance第11空答案 B. crowds第12空答案 C. wonder第13空答案 D. tiny第14空答案 C. trips第15空答案 A. walking第16空答案 B. even第17空答案 D. courage第18空答案 B. terrified第19空答案 A. show第20空答案 B. why六、翻译题1. 校长授予优秀学生以荣誉称号(bestow)。

会计英语实训考试题及答案

会计英语实训考试题及答案

会计英语实训考试题及答案一、选择题(每题2分,共20分)1. What is the basic accounting equation?A. Assets = Liabilities + EquityB. Revenue – Expenses = Net IncomeC. Assets = Liabilities – EquityD. Liabilities = Assets – Equity答案:A2. Which of the following is not an accounting principle?A. ConsistencyB. MaterialityC. TimelinessD. Flexibility答案:D3. What is the purpose of adjusting entries?A. To correct past errorsB. To update the financial records for the current periodC. To prepare for the next accounting periodD. To estimate future revenues答案:B4. What is the term for the process of recording transactions in the general journal?A. JournalizingB. PostingC. ClosingD. Adjusting答案:A5. Which of the following is a type of liability?A. Common stockB. Retained earningsC. Accounts payableD. Dividends payable答案:C6. What is the accounting term for the cost of goods sold?A. COGSB. CGSC. COSD. SGA答案:A7. What is the purpose of a trial balance?A. To summarize the financial statementsB. To prove the accuracy of the accounting recordsC. To calculate the net incomeD. To determine the value of assets答案:B8. What is the accounting term for the amount of money a company owes to its suppliers?A. Accounts receivableB. Accounts payableC. Notes payableD. Accrued liabilities答案:B9. What is the term for the process of transferring journal entries to the ledger accounts?A. JournalizingB. PostingC. ClosingD. Adjusting答案:B10. Which of the following is not a financial statement?A. Balance sheetB. Income statementC. Cash flow statementD. Budget答案:D二、简答题(每题10分,共30分)1. Explain the difference between revenue and income.答案:Revenue refers to the inflow of cash or other assets from normal business operations. Income, on the other hand,is the net result of revenues and gains minus the expensesand losses. It is a measure of profitability over a period of time.2. What are the steps involved in the accounting cycle?答案:The accounting cycle involves the following steps: 1) Identifying and recording transactions, 2) Journalizing, 3) Posting to the ledger accounts, 4) Preparing a trial balance, 5) Adjusting entries, 6) Posting adjustments, 7) Preparing an adjusted trial balance, 8) Closing entries, and 9) Preparing financial statements.3. What is the purpose of depreciation in accounting?答案:Depreciation is the systematic allocation of thecost of a tangible asset over its useful life. It is used to match the expense of using the asset with the revenue it generates over time, in accordance with the matchingprinciple.三、案例分析题(每题25分,共50分)1. Assume you are the accountant for a company that has just purchased a piece of equipment for $50,000. The equipment is expected to have a useful life of 5 years and no residual value. Calculate the annual depreciation expense using the straight-line method.答案:The annual depreciation expense using the straight-line method is calculated as follows:Cost of the equipment = $50,000Useful life = 5 yearsAnnual depreciation expense = (Cost of the equipment –Residual value) / Useful lifeAnnual depreciation expense = ($50,000 – $0) / 5 = $10,0002. A company has the following transactions for the month of January:- Purchased inventory on credit for $20,000.- Sold inventory on credit for $30,000.- Paid cash for office supplies of $1,000.- Received cash from customers for $25,000.- Paid cash for salaries of $15,000.Prepare the journal entries for these transactions.答案:a) Purchase of inventory on credit:Dr. Inventory $20,000Cr. Accounts Payable $20,000b) Sale of inventory on credit:Dr. Accounts Receivable $30,000Cr. Sales Revenue $30,000c) Payment for office supplies。

会计专业学位外语考试模拟试题(1)培训课件

会计专业学位外语考试模拟试题(1)培训课件

会计专业学位外语考试模拟试题(1)、语音题。

(每空1分,共5分)1、A. holiday B. some C. come D. cover2、A. thousand B. surround C. cloudy3、 A. great B. fate C. palace D. grade4、 A. move B notice C. motor D. whole5、 A. choose B. flood C. spoon D. food、辩错题。

(每题1分,共5分)6、There was _no bus. I have to walk home.A. noB. haveC. to walkD. home7、She has read the article last week.A. has readB. theC. articleD. last8、 We set up a lot of universities since 1949. We have also set up a Central Radio and Television University. A. set up B. since C. also D. a 9、 By now Old Wang worked in that factory for twenty years. A. worked B. in C. that D. for 10、 Now that they have successfullypassedthe TOEFL, the students were ready to begin their classes at the university.A. Now thatB. successfullyC. wereD. to begin三、单选题。

(每题1分,共25分)11、 _______ I t the eyes to read in such poor light.2004.12D. shouldA. hurtsB. hurtC. has hurtD. is hurt12、________________________ T he small boy kept his mother for a penny, so she gave him and he ran to thecandy shop.A. askB. to askC. askedD. asking13、He had two houses. He lived with his wife and child in the outer house, ___ was comfortable and clean.A. thatB. whereC. whichD. it14、As I opened the door and went in, the children _____ on the bed playing.A. were sittingB. satC. are sittingD. sit15、He had four copies of this article ____ in black.A. typing B typed C. to be typed D. type16、They ____ that place before the earthquake took place.A. leftB. had leftC. would leaveD. have left17、Yesterday morning she ______ one of her old friends in the street.A. looked upB. built upC. led toD. came across18、Please don't get angry with him. _______ , he was only 4 years old, you know.A. WellB. ThenC. HoweverD. After all19、If you ____ as I told you, this wouldn't have happened.A. had doneB. didC. would doD. have done20、Thunderstorms are _____ common in Ireland than in England.A. much more lessB. the leastC. muchD. much less21、I remember the whole thing as if it _____ y esterday.A. happenedB. happensC. had happenedD. has happened22、 ____ this job, you have to have enough experience.A. To completeB. CompletingC. CompletedD. Having completed23、He suddenly realized how much they ____ .A. had both changedB. both changedC. were both changingD. have both changed24、I don' t like living with a room mate. I'm moving _____ my family's house.A. back toB. fromC. out ofD. back25、You are ____ these problems. They can't be real.A. missingB. looking atC. imaginingD. working at26、I left my house early. ____ , the traffic was terrible and it took me a long time to get there.A. HoweverB. AlthoughC. BecauseD. And27、I never have coffee ___ sugar.A. unlessB. in spite ofC. withoutD. despite28、Seriously __ , I don't understand the situation at all.A. spokenB. speakC. being spokenD. speaking29、His French was n ___ than M. Partier's English.A. goodB. bestC. the betterD. better30、Would you like some salad? _______A. No.B. Yes.C. No, thanks.D. Of course.31、I _____ him ever since he moved to America.A. have never heard ofB. had never heard ofC. never heard ofD. never hear of32、If it ___ true, it will cause us a lot of trouble.A. is going to beB. isC. wasD. will be33、He was afraid to ______ Mary when she was doing her homework.A. intendB. interruptC. insertD. interest34、Jack was riding his new mountain bike _______ t op speed.A. atB. withC. inD. on35、I usually go back to my hometown by train, but this time I'll _______ t here by bus fora change.A. try goingB. try to goC. try for goingD. try and going四、完形填空。

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会计专业学位外语部分机考模拟题及参考答案(第一部分)一、语音题1 A .South B loudly C bought D brown2 A exercise B exit C text D expensive3 A city B mind C commit D since4 A case B nose C list D sight5 A text B expensive C exercise D exit6 A how B operate C on D a7 A cold B old C whole D some8 A good B moon C look D book9 A grammar B large C gay D glory10 A sight B case C nose D list11 A daughter B enough C fight D neighbor12 A ground B about C out D would13 A low B now C grow D Snow14 a brown b south c loudly d bought15 a with b time c light d like16 a large b gay c glory d grammar17 a exercise b exit c text d expensive18 a noise b place c office d horse19 A match B fast C have D sad20 A whole B some C cold D old21 A fast B have C said D match22 A libraries B grapes C changes D tables23 A either B though C through D another24 .A mind B limit C since D city25 A have B sad C match D fast参考答案:CDBBB ADBBC BDBDA ADABB AACAD二、对错题1Those of us who smoke should have their hung lungs x-rayed regularly2He found it impossible to finish the work with such a short time3The problem is how we can operate the new machine on such a short time4In Newtonian mechanics it is not difficulty to niter down the basic equations that must be solved in order to describe the motion of an object5He got two pieces of information’s about the new product6Only after when he comes to consciousness you can make the final decision.7You should be working instead of lie there in bed.8Now what the newspaper arrived we can see the scores of the tennis matches.9 He got two pieces of informations about the new product.A about b product c got d informations10 in Newtonian mechanics it is not difficulty to write down the basic equations thant must be solved in order to describe the motion of an object.A basic b must be solved c in d not difficulty1-5 CCCBB6-10 (略)CADD订正:1. our2. in3. in4. not difficult5. information6.此题是以only放在句首引导句子,所以引起句子部分倒装。

You can 应为can you7. lying8. that11 now more and more young people are learning for the little heroA for b now c and d are12 the problem is how we can operate the new machine on such a short time.A operate b on c a d how13 on the days that he’s not busy, he liked to write poetry, or paint with water colors, or cook an unusual dish.A to write b unusual dish c on the days d liked14 it’s easier for me to go there on foot than driving a cara thanb driving a carc easierd there15 the instructor had gone over the problems many times before the students will take the final examinationa will takeb overc many timesd before16 we usually looks it up in dictionary when he comes across a new word..17 now that the newspaper ….arrived we can see the scores of the tennis matchesA can seeB of theC thatD arrived18 you should be working instead of lie there in bed19、Jim was upset last night because he had to do too many homeworks.A had to doB many homeworksC upsetD because20、He cannot remember the thing whose made me very sad.A sadB cannotC thingD Whose21 He found it impossible to finish the work with such a short time.A ItB to finishC withD a22 He speaks English more fluently than his bother is.A thanB isC speaksD more23.The speech____ ,a lively discussion started.A was deliveredB having been deliveredC being deliveredD be delivered24.This is the problem___ you should pay attention.A whichB to whichC on whichD at which参考答案:11-15 ABDBA 16-20 AB略BD 21-24 CBBB订正:17. arrived 改为had arrived18 lie----lying三、词汇题1 Inquiries the condition of the patients may be made personally or by telephoneA affecting b following c revealing d concerning2 that may eventually reduce the amount of labor needed on construction sites by90 percent.A so clever the construction robots b such clever construction robots are c so clever are the construction robots d such construction robots are clever3 the student’s today is to write a book reportA association b assignment c attendance d responsibility4 the speech ,a lively discussion started.A having been delivered b being delivered c be delivered d was delivered5 this is a argumentA convinced b convincing c inconvincible d convince参考答案:1-5 DCBBC6 the officials in the at London airport were very polite.A customs b custom c customs d custom7 the escaped prisoner waited until of night before leaving his hiding place.A dark b deep c depth d dead8 he has a voice so that everyone can hear very clearlyA aloud b loudly c loud d aloudly9 what time do you usually in the morning?A get up b get on c get over d get through10 we were for half an hour in the traffic and so we arrived lateA put back b broke down c held up d kept off参考答案:6-10 CCCAC11 this is the problem you should pay attentionA on which b at which c which d to which12 mary was going to a wedding so she brushed wellA her hairs b the hair c the hairs d her hair13 you will need the things a pen, a notebook and a ruler.A after b following c under d below14 I know noting about it what I have read in the papersA expect b except c besides d beside15 not until you work is finisheda can’t you leaveb you can leavec can you leaved you can’t leave参考答案:11-15 DDBBC16 he is given answers that only his confusionA come up b add to c come with d add with17 He never to read the news but turned at once to the crossword on the last pageA painedB troubledC worriedD noticed18 Did he say anything about how the workA was to be doneB to doC was to doD to be done19he did not feel going out as she had a slight headacheA forB aboutC likeD after20I know that either you or your father a copyA hasB are to haveC have hadD have参考答案:16-20 BBACA21It made us very angry like theftA to hear him talkB to hear him to talkC hear him to talkD hear him talk22It is desirable that the airplane___ as light as possible.A isB wereC beD had been23The race was so close that everyone was___ at the finish.A thinking ofB holding his breatheC working outD winning over24The business has__ from having one office to having twelve.A expandedB exposedC increasedD comprised25She ____ a new idea for increasing sales.A came up withB cam up atC came byD came for参考答案:21-25 ACBAA26I’m learning French, but I still can’t speak it____.A properlyB normallyC usuallyD really27____is easily seen.A The advantage of the economic reformB The economics’ reform advantageC The reform of the economic advantageD The economic reform’s advantage28The girl has made up her mind to go abroad with her boyfriend despite her parents’ ___ .A agreementB allowingC lettingD objection29As he was ill, he had to __ the party.A missB avoidC regretD lack30Shall we request the chairman__ our suggestion again?A to considerB consideringC considerD considered参考答案:26-30DADAC33 The road is kept open___ the year.A throughoutB thoughC throughoutD through34 His plan__ by those who heard it.A was laughedB were laughingC was laughing atD was laughed at35 My father never gave me .A. many adviceB. much adviceC. many advicesD. a lot of advices36 I be very nice if he could come for our party.A. willB. wouldC. shallD. was going to参考答案:33-36 ADBB39 The company offered him high pay as an to accept the job.A. inducementB. aimC. invitationD. apple40 Unless he is intense love, he hardly even into someone else’s eyes for very long.A. confessingB. refusingC. grantingD. covering参考答案:39-40 AA41 I ran Alice. Who was on her way to see how I was getting along.A. upB. out ofC. overD. into42 After the they drove to the Guest house at speed.A. topB. headC. wholeD. every43 They have never heard any .A. a customer complaint.B. the customer’s complaintsC. customer’s complaintD. the customers’ complaints44 She has nothing to do with the murder case. She is not it.A. concerned withB. related inC. involved inD. concerned in45 Could I borrow that book when you finished it?A. to readB. not to readC. in readingD. reading参考答案:41-45 DACCD46 I’ll call in see you this evening I can stay only a few minutes.A. whichB. howeverC. evenD. though47 He lived to be twenty-eight, the man in BulgariaA. healthiestB. healthfulC. healthD. healthily49 I felt that I was not yet to travel.A. strongly enoughB. enough stronglyC. strong enoughD. enough strong50 When her name was mentioned. I sam Mary from her seat.A. raiseB. raisingC. in riseD. rising参考答案:46-50 DA/CD52I could not persuade him to accept it make him see the importance of it.A. it only I could notB. or I could notC. no more than I couldD. nor could I53 The girl has made up her mind to do a broad with her boyfriend despite her parents’.A. agreementB. allowingC. lettingD. objection55 Not until your work is finished .A. you can leaveB. can you leaveC. you can’t leaveD. can’t you leave参考答案:51-55 DD/B56The of air travel during this century has made the world seem smaller.A. vacationB. connectionC. innovationD. liberation57 We forgave his bad temper because we know that his son’s illness had put him under great____A. emotionB. excitementC. crisisD. stress58 He smiled and told me I would receive an 100 a year.A. moreB. exactlyC. additionD. extra59 I was such a wonderful day that they decided it take a day to the mountain.A. awayB. voyageC. boat tripD. excursion参考答案:56-59 BDDD61 many of the customers work during the day . Billy has to collect the money from them at night.A. SinceB. AlthoughC. There forD. From62 According to the author, the future doesn’t need .A. CreativityB. imaginationC. creatorsD. followers63 The you are ,the happier they will be.A more kinderB more kindC kinderD kind65 The sign ___ that cars cannot enter .A movesB meansC soundsD appears参考答案:61-65 ADC/B68 Caught a ______of the taxi before it disappeared around the corner of the street .A visionB glimpseC lookD scene69 Mr wang is an engineer _____profession .A byB withC atD on参考答案:68-69 BA71 It’s a pity ______you missed such an interesting program.A whenB whatC thatD which75 send us message if you ______any difficulty .A have hadB haveC hadD will have参考答案:71-75 CC76 The observer,s statement about the accident was very __________,we know almost every thing about it nowA especialB exceptionalC specialD specific78 He said he ___________return from Germany the next day .A Would go toB is toC Was toD is going to80 I tried very hard to persuade him to join our group but I met with a flat __________A refusalB declineC disapprovalD rejection参考答案:76-80 D/C/A81 disturbing her ,the news had a strangely calming effect.A insteadB in stead ofC in the steadD instead of83 the noise of the traffic __________paul from his work.A annoyedB upsetC preventedD distracted85 Mr john kept thinking hard ,but failed to _________a workable plan.A come up toB come up forC come up withD come up against参考答案:81-85 D/D/C87 It was not very _________of you to sell the house ,The price is increasing everyday .A kindB clearC friendlyD wise88 I,d rather read than watch television ,the programs seem __________all the time .A getting worseB to get worseC to be getting worseD to have got worse89 The government will have to work hard _________the confidence of the people after the temble event .A to come up withB to come atC to win backD to win through90 Many words in the English language are French inA originB vocabularyC contextD source91.I know that either you or your father ___a copy.A are to haveB have hadC haveD has参考答案87-91 DCCAD四、阅读理解阅读理解一(不全)While plant and animal species are disappearing at a rapidly increasing rate throughout the world, scientists note some success stories. Fox example, the number of elephants killed illegally in Africa has fallen sharply.89 Thousand were killed in 1983.46 thousand were killed one year later. This happened because African countries agreed to establish export limits on ivory from elephants. Ivory is the hard white. Material that forms an elephant’s two long teeth, or tusks Countries that import ivory are refusing to accept ivory shipments that do not have legal export documents.The Convention on Intentioned Trade in Endangered Species in a treaty signed by 91 nations led to the program for saving endangered elephants. In Africa, successful efforts also have been made in protecting Africa’s endangered mountain gorillas. Almost 400 of the gorillas survive in a volcano area on the border of Rwanda, Uganda and Zaire. The mountain gorillas have remained about the same for 15 years. This happened partly. Because Rwanda developed an important business that depends on protecting the gorillas. Visitors. There can pay to get close to watch the gorillas in the animals traditional home area.Another successful programs to take endangered animals olla of their natural homes. The animals are put into zoos or Dither protected areas where they can reproduce in safety The goal of many of these programs is to produce enough animals to put back into the wild.1 what is the best title for this passage? Successful Programs of Saving the Wild2 The number of elephants killed illegally in Africa has decreased greatly intact3 In Africa, the number of elephants killed illegally in 1983 and 1984 was 89 thousand 46 thousand4 The number of mountain gorillas has remained about the same for marry years partly because of an important business depends on protecting the gorillas5 The phrase “the wild” in paragraph 5 refers to “outdoors”参考答案:略(题目不全)阅读理解二Charlie chaplin has broken all records in making people laugh no one has so set a whole world laughing as the little man with the walking stick and the overlarge shoes.Much has been written about chaplin’s art and his career, and opinions have ranged widely. But perhaps those who called him “the most general human being of our time” came closest to the truth. Those who have called him a genius stress the timeless and common qualities in his work, it is an art filled with sad elements and deep human feeling, with which an audience cannot help but become involved. It is for these reasons, I believe, that th figure of Charlie has attracted generation after generation.All the writers who give accounts of chaplin’s life agree that charlie’s unhappy early years in the area in London where houses were dirty and worn had a great influence on his development and on the type of films he made, chaplin himself emphasizes it in his memoirs(回忆录), the more one reads about his earliest period, the more on tends to agree indeed, his suffering youth had a lasting influence on him.Chaplin was never afraid to deal with subjects causing much disagreement in his films, he gave a humorous performance on war only a few weeks before the American soldiers came home from world war I in 1918, this was regarded as madness, but the performance was well received. So perfectly did it hit the mail on the head that even the returning soldiers found it impossible to hate it and deeply appreciated this short and humorous performance on what for them had been unpleasant reality. Chaplin gave numerous performances attacking capital governments, satirizing(讽刺) the cruelty of the machine age and even making fun of Hitler.Years after his death, the funny films of motion picture actor and director Charlie chaplin continue to be popular. He is particularly well known for his success as a creator of humorous presentations that make fun of people, the establishment, or networks.1 all of the following about Charlie chaplin are true excepta he was born in the USAb he was a great film actorc he had an unhappy early life d he made fun of Hitler in his films2 according to the author, Charlie chaplin has been popular with generation after generation becausea he set the whole world laughingb his performances get people involvedc his works appeal to people in different periodsd both B and C3 according to Charlie chaplin’s life history writers, had a strong influence on the type of films he made.a the society in which he livedb the audience who praised and admired himc those who called him a genius d his unhappy early years in the poor area in London4 according to the passage, which of the following true?a there are timeless qualities in chaplins work because he didn’t involve himself in politi cal affairs.B chaplin became popular years after his death.C chaplin’s performance is funny without any sad elementsD chaplin’s films are the combinations of funny and sad elements5 this passage wasa written by Charlie chaplinb written about Charlie chaplinC advertising one of Charlie chaplin’s filmsD written for students to learn film-making参考答案:ABDDB阅读理解三“the more you learn, the more you earn,”said the pop singer Cyndi lauper as she accepted her high school diploma at the age of 35. in the USA today, about 75% of jobs require some education or technical training beyond high school. The lowest wage earners in the USA are those without high school degrees, college graduates out-earn those without a college education, people with master’s degrees out-earn those with only bachelor’s, and the highest incomes of all are earned by people with advanced academic degrees. These facts explain why most of young Americans go to college. But more diplomas don’t always mean more money. Many skilled blue-collar workers, salespeople, and business executives out-earn college professors and scientist. And great athletes and actors out- earn everyone else!But college education is not only preparation for a career, it is also (or should be) preparation for life. In addition to courses in their major field of study, most students have time to take elective course. They may take classes that help them understand more about human nature, government, the arts, or sciences.Today, more than half of American high school graduates go to college. But recently high school graduates no longer dominate the college campuses. Today, it is quite common for adults of all ages to come back to college for personal growth. Now about half of all the American college students are older than 25, and 20% of them are over 35.For Americans, to receive college education is very important. This is proved by the rising number of Americans who have at least a bachelor’s degree. About 20% of Americans are college graduates, however, among younger adults and working people, the percentage is at least 25%, much higher than in most other major nations, in the USA, college education is not regarded as privilege for the wealthy or the academically talented. In fact everyone who wants to go to college can do so.1many young Americans want to go to college becauseA their parents have a lot of money and can afford all their expensesB they can get higher income with higher degreesC college life is more interesting and attractive than high school lifeD they think it as a waste of their talents if they don’t receive college education2 it could be concluded from the second paragraph thatA college graduates earn more money than those people without college degreesB going to college is the dream of all the American peopleC college education can make a student understand a lot about the world around himD students will become more self-confident if they go to college3 when the students study in college, they canA take some courses that they are majoring inB take some elective coursesC take some courses that they are interested inD do all of the above4 in America, the percentage of college graduates among working people isA the same as in most other major nationsB much higher than in most other major nationsC much lower than in most other major nationsD not mentioned in the passage5 which of the following can most probably be inferred from the passage?A in the past, high school graduates account for the majority of college studentsB all of the Americans have realized the importance of receiving a college educationC today, most of Americans have at least a bachelor’s degree.D if you have more diplomas, you will surely earn more money than other people.参考答案:BCDBB阅读理解四If you want to keep young, sit down and have a good think, this is the research finding of a team of Japanese doctors, who say that most of our brains are not getting enough exercise, and as a result, we are getting old soon.Professor taiju matsuzawa at Tokyo national university wanted to find out why quite he althy fanners in northern Japan appeared to be losing their ability to think and reason at rather early age, and how the speed of getting old could be slowed down. With a team of researchers, he set about measuring brain volumes of a thousand people of different ages and different jobsComputer technology enabled the researchers to get most exact measurements of the volume of the front and side parts of the brain, which have something to do with intellect and feelings, and decide the human character. As we all know, the back part of the brain, which controls tasks like eating and breathing, does not contract with age.Contraction of front and side parts as cells die off was seen in some subjects in their thirties, but it was still not evident in some sixty-and seventy-year -olds.Matsuzawa concluded from his tests that there is a simple way to prevent the contraction- using the head.The findings show that contraction of the brain begins sooner in people in the country than in the towns.”those with least possibility.” Said matsuzawa, “are lawyers, followed by university professors and doctors. White collar workers doing the same work day after day in government offices are, however, as likely to have contracting brains as the farm workers, bus drivers and shop assistants”1 the team of doctors wanted to find outA the size of some people’s brainB why some people age sooner than othersC what kind of people are very cleverD how to make people live longer2 the front and side parts of the brain relate to all of the following aspects EXCEPTa mental abilityb emotionc characterd eating and breathing3 the word “subjects”(in paragraph 4) most probably refers t oA persons or things that are being discussed or consideredB persons chosen to be studied in an experimentC branches of knowledge studied in a schoolD words in a sentence about which something is stated4 according to the research findings, which kind of people seems to age most quickly?A doctors b lawyers c teachers d farm workers5 which of the following sentences is NOT mentioned in the passage?A professor matsuzawa suggested that people should use their brains more often because thinking can stop the brain from contractionB the research findings are based on the study of the brain sizes of different peopleC the team of doctors made these tests in order to show how the brain worksD the professor’s tests prove that old people’s brai ns have contracted more quickly than other young people参考答案:BDBDC会计专业学位外语部分机考模拟题及参考答案(第二部分)阅读理解六In 1848, gold was discovered in California, from all over the nation, thousands of young men set out for California people called this the time of the gold rush.A gold miner came into a city looking for a pair of pants. He wanted pants strong enough to stand up to the rough work of mining. He met a young man named Levi, who sold heavy cloth for tents and wagon tops. They asked a tailor to use heavy cloth for their pants. Then Levi went into the business of making work pants, he asked his brothers to send him some strong blue cotton cloth called denim(斜纹粗棉布). With this blue denim cloth, Levi started making the kind of pants we call blue jeans today. They were sewed up in the same way as other pants.In 1860, a miner said that the pockets weren’t strong enough to hold the pieces of gold he found. The pockets kept pulling loose from the pants. The cloth was all right. It was the thread that wasn’t strong enough. So Levi used rivets(铆钉) attach the pockets onto the pants.Cowboys needed tough pants, too. They liked their pants to fit tightly. But the rivets marked the cowboys’ saddles. So Levi covered the rivets with cloth. T hen everybody was happy.1 this article as a whole is abouta. how people got blue jeans b the gold rushc denim, rivets and blue jeans d cowboys and blue jeans2 while not stated in the article, you can tell thatA. everybody who went to California got a lot of gold B Levi found riches in the gold fieldsC Levi made more money than many gold minersD Levi sold more jeans to cowboys than to gold miners3 the word this in the first paragraph, last sentence, refers toA California b gold B. many people looking for gold d the discovery of gold4 Levi used strong blue cotton cloth to make pants becauseA gold miners liked the blue color b this was the only cloth he hadC. miners wanted pants which could stand rough workD cowboys liked their pants to fit tightly5 which of the following sentences is not correct?A it was Levi who started the business of making blue jeansB it was one tailor who started making blue jeansC.it was in California that blue jeans first became popularD it was in California that gold was discovered参考答案1-5 BACCC.阅读理解七Manners are important to happy relations among people. Everyone likes a person with good manners. No one likes a person with bad manners. But what are good manners? How does one know what to do and what not to do?Well, here are some examples.A person with good manners never laughs at people when they are in trouble. Instead, he tries to help them. He is always kind to others. When people are waiting for a bus, he takes his turn. He does not push to the front of the line. On the bus he gives his seat to an older person or a person with a very young child. If he knocks into someone, or gets in his way, he says "Excuse me" or "I'm sorry".He says "Please" when he asks for something and "Thank you" when he receives something. He stands up when he is speaking to an older person, and he does not sit down until the other person takes his seat. He does not interrupt other people when they are talking. He does not talk too much. He does not talk loudly or laugh loudly in public. When he is eating, he does not speak with his mouth full of food. He uses a handkerchief when he sneezes or coughs. He does not spit in public. As a student, it is a bad manner to come late to class. If you are late you should make an apology to the teacher either at the time or after the class. It is also a bad manner to keep silent when the teacher asks you a question. If you do not know the answer, say so immediately. If you do know, answer in a loud enough voice so that all the class may hear. It is polite for the students to help the teacher. Sometimes students can help their teachers to clean the blackboard, to close or open the door or windows. Sometimes there are papers to collect or to hand out. This kind of help is always appreciated.Ideas of what are good manners are not always the same in different countries. But in all countries it is important to be kind and helpful.Question:1. person with good manners is popular with others because ____.2. A person with good manners will ____ those in trouble.3. When you are with an old man, you should do all the following except ______.4. Which of the following is NOT proper for a student with good manners to do?5. You'd better keep in mind that _____.第1空:。

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