中国地质大学(北京)《会计专业英语》期末考试拓展学习(五)21

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《会计专业英语》期末试题（A卷）答案（共五则）

《会计专业英语》期末试题（A卷）答案（共五则）第一篇：《会计专业英语》期末试题(A卷)答案2001会计专业英语试题答案1.(1)Journal entry—A chronological record of transactions, showing for each transaction the debits and credits to be entered in specific ledger accounts.(2)Going concern ——An assumption that a business entity will continue in operation indefinitely and thus will carry out its existing commitments.(3)Matching principle——The revenue earned druing an accounting period is offset with the expenses incurred in generating this revenue.(4)Working capital——Current assets minus current liabilities(5)Revenue expenditure——Any expenditure that will benefit only the current accounting period.2.每空1分，其中两个debit合计1分(1)(two).(debit).(debit).(equal).(2)(adjusting).(assign).(end).(p rior)(3)(liquid).(that).(at)3.题一10分，第一小段6分，第二小段4分。

题二8分(1)Financial statements show the financial position of a business and the results of its operations, presented in conformity with generally accepted accounting principles.These statements are intended for use by many different decision makers, for many different purposes.Tax returns show the computation of taxable income, legal concept by tax laws and regulations.In many cases, tax laws are similar to generally accepted accounting principles, but substantial differences do exist.(2)Auditors do not guarantee the accuracy of financial statements;they express only their expert opinion as to the fairness of the statements.However, CPA firms stake theirreputations on the thoroughness of their audits and the dependability of their audit reports.4.每小题6分，每小题包括三小句，每小句2分。

中国地质大学(北京)《会计专业英语》期末考试题集汇总

中国地质大学(北京)《会计专业英语》奥鹏期末考试题库合集本套合集为考前突击题集汇总，含答案单选题：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 ofexpenses标准答案：A2.The Matching Principle:().A.applies only to situations in which a cash payment occurs before anexpense is recognizedB.applies only to situations in which a cash receipt occurs beforerevenue is recognizedC.is used in accrual accounting to determine the proper period forrecognition of expensesD.is used in accrual accounting to determine the proper period in whichto recognize revenue标准答案：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标准答案：D（4）Which of the following concepts belongs to accounting assumption?().A.ConservationB.Money measurementC.MaterialityD.Consistency标准答案：B（5）Which of these is/are an example of an asset account?___A.service revenueB.withdrawalsC.suppliesD.all of the above标准答案：C（6）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 are recordedwith a creditC.increase in both assets and withdrawals are recorded with a debitD.decreases in liabilities and increase in expenses are recorded with adebit标准答案：A（7）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.$134000标准答案：B（8）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, wagespayable.标准答案：D（9）Which of these accounts has a normal debit balance?_____.A.Rent ExpenseB.WithdrawalsC.Service RevenueD.Both A and B have a normal debit balance标准答案：D判断题：1.Accounting provides financial information that is only useful to business management.()标准答案：错2.The accounting process generates financial reports for both “internal” and “external” users.()标准答案：对3.The basic concept of double-entry accounting is that total debits must equal total credits for every business transaction.()标准答案：对（4）A trial balance represents a listing of the ledger accounts and balances at a particular moment in time.()标准答案：对（5）The ledger account provides a chronological order of transactions.()标准答案：错（6）Post reference columns are found only in the journal, not in the ledger.()标准答案：错（7）Usually two signatures are required on a business check for it to be vali##()标准答案：对（8）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. ()标准答案：错（9）The final amounts shown on both sides of the bank reconciliation statement are labeled "Adjusted Balances."()标准答案：对（10）A leasehold is an example of a long-life asset.()标准答案：错（11）The accounting reporting period agrees to the calendar year. ()标准答案：错（12）An increase in permanent capital is recorded as a credit to the account. ()标准答案：对（13）Dollar signs are used in the amount areas of the ledger accounts. ()标准答案：错（14）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. ()标准答案：错（15）Every business transaction is first recorded in the journal. ()标准答案：对（16）Internal control of operations is equally complex in a small and in a large organization. ()标准答案：错（17）Two documents used in preparing a bank reconciliation statement are the bank statement and the checkbook stubs.()标准答案：对（18）A common cause of inequality between the balances on the bank statement and in the checkbook is outstanding checks. ()标准答案：对（19）Depreciation expense is usually recorded at least once a year. ()标准答案：对（20）Amortization is the conversion of the cost of an intangible asset to an expense. ()标准答案：对（21）Two methods of recognizing accelerated depreciation are thestraight-line and the double-declining balance method()标准答案：错标准答案：对（23）A present reduction in cash required to generate revenues is called “an expense”标准答案：错（24）The revenue expenses are paid to influence the current operating result.标准答案：错（25）Advertising expense is usually collected as period expense.标准答案：对（26）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). ()标准答案：错（27）Repair of a generator is a capital expenditure. ()标准答案：错（28）Revenue increases owner's equity.()标准答案：对（29）Revenue is recognized when we receive cash from the buyers.()标准答案：错（30）Interest revenue should be measured based on the length of time. ()标准答案：对论述题：Assets =标准答案：Accounting Equation:Assets = Liabilities + Owner's Equity2.完成下列等式 Perpetual inventory system:Ending Inv. =标准答案：Perpetual inventory system:Ending Inv. =Beg. Inv.+ Purchases-Cost of goods sold翻译题：1.Sole Proprietorship Enterprises标准答案：独资企业2.Profit cost and capital cost principle标准答案：划分收益性支出与资本性支出3.Double entry system标准答案：复式记帐法（4）Source documents标准答案：原始凭证（5）Environmental accounting标准答案：环境会计（6）Matching principle标准答案：配比原则（7）Gross profit（8）Perpetual inventory system标准答案：永序盘存制（9）Intangible assets标准答案：无形资产（10）fixed asset标准答案：固定资产（11）Statement of cash flows标准答案：现金流量表（12）Bank Reconciliation标准答案：银行余额调节表（13）Low-valued and easily-damaged implements 标准答案：低值易耗品（14）Physical depreciation标准答案：有形损耗（15）Short-term debt-paying ability标准答案：短期偿债能力（16）16.Accelerated depreciation method标准答案：加速折旧法（17）notes receivable（18）long-term solvency 标准答案：长期偿债能力。

15秋地大《会计专业英语》在线作业一答案

地大《会计专业英语》在线作业一一、判断题（共 25 道试题，共 100 分。

）1. 下列英汉互译是否正确“Stok xhng(S)”-----“期货交易所”. 错误. 正确正确答案：2. 下列英汉互译是否正确“ounts rivl ”-----“应付帐款”. 错误. 正确正确答案：3. 下列英汉互译是否正确“montry vlu ”-----“时间价值”. 错误. 正确正确答案：4. 下列英汉互译是否正确“余额”-----“ ln ”. 错误. 正确正确答案：5. 下列英汉互译是否正确“ ost hvior ”-----“成本性态”. 错误. 正确正确答案：6. “总资产回报率”应译为“Rt of rturn (ROR) on totl ssts”. 错误. 正确正确答案：7. 下列英汉互译是否正确 "财务报告"-----" finnil rport ". 错误. 正确正确答案：8. “Lvrg”应译为“杠杆”. 错误. 正确正确答案：9. 下列英汉互译是否正确“Ptnts n trmrks”-----“应收帐款”. 错误. 正确正确答案：10. 下列英汉互译是否正确“结构百分比”-----“ omptitiv prntg”. 错误. 正确正确答案：11. 下列英汉互译是否正确“银行存款”-----“ sh t nk ”. 错误. 正确正确答案：12. 下列英汉互译是否正确“销售总额”-----“ nt sls ”. 错误. 正确正确答案：13. 下列英汉互译是否正确“投资回报”-----“ rturns from invstmnt ”. 错误. 正确正确答案：14. 下列英汉互译是否正确“ tivity ost ”-----“作业成本”. 错误. 正确正确答案：15. 下列英汉互译是否正确“Fixturs n fittings ”-----“器具与装置”. 错误. 正确正确答案：16. 下列英汉互译是否正确“sol propritor usinss ”-----“合伙企业”. 错误. 正确正确答案：17. 下列英汉互译是否正确“边际贡献”-----“ ontriution mrgins ”. 错误. 正确正确答案：18. 下列英汉互译是否正确“行业标准”-----“ history stnr ”. 错误. 正确正确答案：19. 下列英汉互译是否正确“成本动因”-----“ ost rivr ”. 错误. 正确正确答案：20. “urrnt rtio”应译为“流动比率”. 错误. 正确正确答案：21. “Th t to totl ssts rtio”应译为“资产负债率”. 错误. 正确正确答案：22. “Pri-rnings rtio”英译为“市盈率”. 错误. 正确正确答案：23. 下列英汉互译是否正确“ mrgin of sfty ”-----“安全边际”. 错误. 正确正确答案：24. 下列英汉互译是否正确“管理费用”-----“ finnil ovrh ”. 错误. 正确正确答案：25. 下列英汉互译是否正确“公认会计原则及其相关机构”-----“ Gnrlly pt ounting Prinipl n Orgniztion onrn with GP ”. 错误. 正确正确答案：。

地大《会计专业英语》在线作业二答卷

地大《会计专业英语》在线作业二-0007
试卷总分:100 得分:100
一、判断题 (共 25 道试题,共 100 分)
1.下列英汉互译是否正确 “Recording the information collected in a systematic manner. ”-----“ 以松散的方式记录收集到的信息 ”
答案:正确
19.“management performance”应译为“管理业绩”
答案:正确
20.下列英汉互译是否正确 “银行存款”-----“ cash at bank ”
答案:正确
21.“The debt to total assets ratio”应译为“资产负债率”
答案:正确
22.下列英汉互译是否正确 “制造费用 ”-----“ factory overhead ”
答案:正确
23.“Leverage”应译为“杠杆”
答案:正确
24.下列英汉互译是否正确 “transaction or event”-----“ 交易或事项”
答案:正确
25.下列英汉互译是否正确 “余额 ”-----“ balance ”
答案:ቤተ መጻሕፍቲ ባይዱ确
5.“Times interest earned”应译为“利息保障倍数”
答案:正确
6.下列英汉互译是否正确 “government bill ”-----“ 政府债券 ”
答案:正确
7.下列英汉互译是否正确 “相关性 ”---“reliability ”
答案:错误
8.下列英汉互译是否正确 “分部业绩 ”-----"segments’ performance”.

会计专业英语期末试题及答案

会计专业英语期末试题及答案1、In many cities, a low-carbon lifestyle has become（）. [单选题] *A. more popular and more popularB. more and more popular(正确答案)C. the most popularD. most and most popular2、We all wondered（）Tom broke up with his girlfriend. [单选题] *A. thatB. whatC. whoD. why(正确答案)3、He went to America last Friday. Alice came to the airport to _______ him _______. [单选题] *A. take; offB. see; off(正确答案)C. send; upD. put; away4、The rain is very heavy _______ we have to stay at home. [单选题] *A. butB. becauseC. so(正确答案)D. and5、______! It’s not the end of the world. Let’s try it again.（）[单选题] *A. Put upB. Set upC. Cheer up(正确答案)D. Pick up6、--_______ do you have to do after school?--Do my homework, of course. [单选题] *A. What(正确答案)B. WhenC. WhereD. How7、39．—What do you ________ my new dress?—Very beautiful. [单选题] * A．look atB．think aboutC．think of(正确答案)D．look through8、They may not be very exciting, but you can expect ______ a lot from them.（）[单选题] *A. to learn(正确答案)B. learnC. learningD. learned9、The hall in our school is _____ to hold 500 people. [单选题] *A. big enough(正确答案)B. enough bigC. very smallD. very big10、What do you think of the idea that _____ honest man who married and brought up a large family did more service than he who continued single and only talked of _____ population. [单选题] *A. a, /B. an, /C. a, theD. an, the(正确答案)11、20．Jerry is hard-working. It’s not ______ that he can pass the exam easily. [单选题] * A．surpriseB．surprising (正确答案)C．surprisedD．surprises12、You wouldn't have seen her if it _____ not been for him . [单选题] *A. hasB. had(正确答案)C. haveD．is having13、My home is about _______ away from the school. [单选题] *A. three hundred metreB. three hundreds metresC. three hundred metres(正确答案)D. three hundreds metre14、30．I want to find ______ and make much money. [单选题] *A．worksB．jobC．a job(正确答案)D．a work15、Many people prefer the bowls made of steel to the _____ made of plastic. [单选题] *A. itB. ones(正确答案)C. oneD. them16、The red jacket is _______ than the green one. [单选题] *A. cheapB. cheapestC. cheaper(正确答案)D. more cheap17、Grandfather lives with us. We all _______ him when he gets ill. [单选题] *A. look after(正确答案)B. look atC. look forD. look like18、By the end of this month, all this _____. [单选题] *A. is changedB．will changeC. will have changed(正确答案)D. has changed19、Customers see location as the first factor when_____a decision about buying a house. [单选题] *A.makeB.to makeC.making(正确答案)D.made20、Can I _______ your order now? [单选题] *A. makeB. likeC. giveD. take(正确答案)21、Which animal do you like _______, a cat, a dog or a bird? [单选题] *A. very muchB. best(正确答案)C. betterD. well22、Now people can _______ with their friends far away by e-mail, cellphone or letter. [单选题] *A. keep onB. keep in touch(正确答案)C. keep upD. keep off23、If we want to keep fit, we should try to _______ bad habits. [单选题] *A. keepB. haveC. getD. get rid of(正确答案)24、Her ideas sound right, but _____ I'm not completely sure. [单选题] *A. somehow(正确答案)B. somewhatC. somewhereD. sometime25、The flowers _______ sweet. [单选题] *A. tasteB. smell(正确答案)C. soundD. feel26、( ) You had your birthday party the other day,_________ [单选题] *A. hadn't you?B. had you?C. did you?D. didn't you?(正确答案)27、The work will be finished _______ this month. [单选题] *A. at the endB. in the endC. by the endD. at the end of(正确答案)28、The students _____ outdoors when the visitors arrived. [单选题] *A. were playing(正确答案)B. have playedC. would playD. could play29、Why don’t you _______ the bad habit of smoking. [单选题] *A. apply forB. get rid of(正确答案)C. work asD. graduate from30、pencil - box is beautiful. But ____ is more beautiful than ____. [单选题] *A. Tom's; my; heB. Tom's; mine; his(正确答案)C. Tom's; mine; himD. Tom's; my; his。

中国地质大学(北京)中级财务会计期末试卷

中国地质大学（北京）中级财务会计期末试卷学校___________ 班级_________ 姓名_________ 分数_________一、单项选择题（每小题1分共20分）1、融资租入的固定资产（）。

A.由出租方计提折旧B.由承租方计提折旧C.由租赁双方协商确定哪一方计提折旧D.双方均需计提折旧2、甲股份有限公司以每股4元的价格回购股票1 000万股，股票每股面值1元，共支付回购款4 050万元。

回购时，公司的股本为11 000万元，资本公积溢价为 3 000万元(均为该股票产生)，盈余公积为450万元，未分配利润为550万元。

回购股票后甲公司的所有者权益总额为( )万元。

A．15 000 B．14 000 C．11 950 D．10 9503、带息应付票据的利息支出应计入( )。

A. 财务费用 B．管理费用C. 营业费用 D．制造费用4、在利润表中，对主营业务要求详细列示其收入、成本费用，对其他业务只要求列示其利润，这一作法体现了A．客观性原则 B．重要性原则C．谨慎性原则 D．配比原则5、A公司4月15日签发一张为期90天的商业汇票。

按日计算汇票到期日，该汇票的到期日应为( )。

A．7月13日 B．7月14日C．7月15日 D．7月20日6、下列关于企业采用表结法于会计期末结转本年利润的表述不正确的是( )。

A．各损益类科目每月月末需结出本月发生额B．各损益类科目每月月末需结出月末累计余额C．各损益类科目每月月末需将本月发生额结转到“本年利润”科目D．在年末时需将各损益类科目的全年累计余额结转入“本年利润”科目7、9％C. 42％D. 25％8、下列事项中不属于或有事项的是（）。

A．债务担保 B．对应收账款计提坏账准备C．质量保证 D．商业承兑汇票背书转让9、企业于会计期末结账时，应将损益类项目中的各项支出转入（）。

A: “本年利润”科目借方B: “本年利润”科目贷方C: “利润分配”科目借方D: “利润分配”科目贷方10、企业用公益金购买职工宿舍，在付款和增加固定资产的同时，还应做A．借记“盈余公积——法定公益金”，贷记“盈余公积——任意盈余公积”B．借记“盈余公积——任意盈余公积”，贷记“盈余公积——法定公益金”C．借记“盈余公积——法定公益金”，贷记“实收资本”D．借记“盈余公积——法定公益金”，贷记“资本公积”11、企业用盈余公积弥补以前年度亏损时应作的分录是（）A.借:盈余公积B.借:盈余公积贷:以前年度损益调整贷:本年利润C.借:盈余公积D.借:盈余公积贷:利润分配—未分配利润贷:利润分配—盈余公积补亏12、下列支出应作为经营费用列支的是（）。

《会计专业英语》期末测试卷及答案2套

《会计专业英语》期末测试卷A卷姓名学号得分一、单项选择题（共10小题，每小题2分，计20分）1. A procedural element of accounting is____.A.PlanningB. ControlC. BookkeepingD. Auditing2. A business has assets of $140,000 and liabilities of $60,000. How much is itsowner’s equit y?A.$0B. $140,000C. $80,000D. $200,0003.Which of the following statements best describes the purpose of internal control?A.To provide assurance that the entire business operates in accordance withmanagement’s plans and policesB.To prevent fraudC.To ensure that expenses and cash outlays are held to a minimumD.To provide adequate subdivision of duties within the organization4.Typical liability accounts include?A.Accounts payable, bank loan, wages payable and drawingsB.Accounts payable, bank overdraft, wages payable and stationeryC.Accounts payable, bank overdraft, wages payable and unearned revenueD.Accounts payable, borrowing from the public, bank overdraft, wages payable5.Sales revenue $200,000, beginning inventory $30,000, inventory purchased$100,000 and inventory sold $90,000. It is true that____.A.Goods available for sale (GAFS) equals $200,000B.Gross profit equals $110,000C.Ending inventory equals $30,000D.Cost of goods sold (COGS) equals $40,0006.W hich statement regarding the liabilities and owners’ equity section of balancesheet is False?A.Payment of Dividend Payable eliminates both the assets and the owners’equityB.Liabilities are debts or obligations that must be discharged in money orservices in the futureC.Owners’ equity is a residual claim to the remaining assets after discharge ofdebtsD.Balance sheet of corporations should separate Capital Stock andRetained Earnings7.The operating income/sales ratio is an example of a_____.A.Turnover or efficiency ratioB. Coverage or liquidity ratioC.Leverage or debt ratioD. None of the above8. A management control system is_____.A.A possible course of action that might enable an organization to achieve itsobjectivesB. A collective term for the hardware and software used to drive a databasesystemC. A set up that measures and corrects the performance of activities ofsubordinates in order to make sure that the objectives of an organization are being met and their associated plans arebeing carried outD.A system that controls and maximizes the profits of an organizationpany A manufactures and sells only one product, the selling price per unit ofproducts is $20, and the variable cost per unit is $15, the total fixed cost for the year is $80,000. Then the break-even sales for Company A is_____.A. $400,000B.16, 000C.320, 000D. $240,00010.The total estimate sales for the coming year is 250,000 units. The estimatedinventory at the beginning of the year is 22,500 units, and the desired inventory at the end of the year is 30,000 units. The total production indicated in the production budget is_____.A. 242,500 unitsB. 280,000 unitsC. 257,000 unitsD. 302,500 units二、多项选择题（共5小题，每小题4分，计20分）1.Which of the following are fixed costs?A.Telephone billB.Annual salary of the chief accountantC.The management accountant's annual membership fee to ACCA (paid by thecompany)D.Wages of warehousemen2.For commercial bank, which two parts does the operating revenue mainlyinclude?A.Asset RevenueB. Rental RevenueC. Service RevenueD. Bond Revenue3.Which of these are the audit objectives?A.ValidityB. CompletenessC. TimingD. Valuation4.Which of the following statements regarding materiality and misstatements iscorrect?A.Materiality decisions are made relative to the size of the organization beingaudited.B. A lower materiality level would increase the extent of audit proceduresperformed.C.At the planning stage, the auditor should design specific procedures to detectmaterial qualitative misstatements.D.Likely aggregate misstatements include the net effect of uncorrectedmisstatements in opening equity.5.The audit report should include the following basic contents_____.A. The titleB. The introductory paragraphC. The scope paragraphD. The opinion paragraph三、判断题（正确写“T”，错误写“F”。

中国地质大学智慧树知到“会计学”《会计专业英语》网课测试题答案卷5

长风破浪会有时，直挂云帆济沧海。

住在富人区的她全文为Word 可编辑，若为PDF 皆为盗版，请谨慎购买！中国地质大学智慧树知到“会计学”《会计专业英语》网课测试题答案（图片大小可自由调整）第1卷一.综合考核(共10题)1.下列英汉互译是否正确：“transaction or event”-----“交易或事项”。

() A.错误 B.正确2.下列英汉互译是否正确：“银行存款”-----“cash at bank”。

() A.错误 B.正确3.下列英汉互译是否正确：“Recording the information collected in a systematic manner.”-----“以松散的方式记录收集到的信息”。

() A.错误 B.正确4.“Working capital”应译为“营运资本”。

() A.错误 B.正确5.“management performance”应译为“管理业绩”。

() A.错误 B.正确6.“current ratio”应译为“流动比率”。

() A.错误 B.正确7.“Dividend yield rate ”应译为“股利支付率”。

() A.错误 B.正确8.下列英汉互译是否正确：“可比性”---“comparability”。

() A.错误 B.正确9.下列英汉互译是否正确：“common -size income statement”-----“共同比利润表”。

() A.错误B.正确10.下列英汉互译是否正确：“可比性”——“comparability”。

()A.错误B.正确第1卷参考答案一.综合考核1.参考答案：B2.参考答案：B3.参考答案：A4.参考答案：B5.参考答案：B6.参考答案：B7.参考答案：B8.参考答案：B9.参考答案：B10.参考答案：B。

中国地质大学(北京)《大学英语(4)》期末考试拓展学习(二)06

地大《大学英语（4）》（二）你知道怎样用地道的美式口语翻译下面这段话吗？“ 走这条单行道, 在第一个红绿灯时左转, 那里就是 Hemphill Ave. 是一条双线道. 往下走, 你会在你的左边看到一个加油站, 继续走50 码, 直到看到一个三叉路口, 右转, 经过二个 stop sign. 你就会碰到 Wal Mart. 邮局就在 Wal Mart 的对面. 而杨先生的家呢? 邮局后面就是啦”. 以下可以作为参考：1. Take the one-way street. 走这条单行道.One-way street 就是单行道. 尤其在 Downtown 地区, 以亚特兰大和纽奥良为例, 其复杂的程度可以用进的去, 出不来来形容, 实在不是个愉快的开车经验.2. You will stay on the street for a while until you hit the first traffic light.你会走一会儿, 直到你遇到第一个红绿灯.有一次我开车老美坐我旁边, 他帮我指路就是这么说的. Stay for a while 通常指五到十分钟的时间, 不会太久. 遇见某样东西, 可以用 hit 这个字, 如 hit the traffic light, hit the stop sign 等等. 而 traffic light 也有人说成 light, 或 stoplight.3. Then take a left. 向左转.向左转可以说成 turn left, take a left 或是 Make a left. 有时光讲 take a left 不明确, 你可以加上路名, 明确地告诉人家要转哪一条路, 例如 Take a left into Hemphill Ave. 或是 Take a left onto Hemphill Ave.4. It will be Hemphill Ave. It’s two-lane traffic. 那就会是 Hemphill Ave, 它是一条双线道.指路的时候如果能够说出街道名称是最好, 所以通常我会把转到哪一条路的路名也指出来. 至于是几线道一般指路的时候则比较不会提及. 双线道是指来去各一个车道共二线道而言, 四线道就是 four-lane traffic. 像亚特兰大的 Interstate Highway 有些地方都是十二线道, 那就是 twelve-lane traffice 够惊人吧.5. Come down Hemphill Ave about five blocks. 由 Hemphill 街往下走约五个 blocks.英文这个部份跟中文有异曲同工之妙喔. 我们会习惯地说, 往 "下" 走, 英文也会说come "down" 或是 get "down", 这里如果只说 Come Hemphill Ave. 听来是不是怪怪的? 至于 block 指的是一块一块的建筑, 外国人在指路时很喜欢用 block 作为计量的单位.6. You will see a BP gas station on your left. 在你的左手边你会看到一座 BP 加油站.指路的时候除了路名之外, 明显的地标也是有帮助的. 通常你可以指出一些明显的建筑物或是加油站来帮助对方. 加油站的英文是 gas station, 有时会简称 station.7. Keep going 50 yards before you come to a fork road. 继续走 50 码, 直到你走到一个三叉路口.继续往下走可以用 keep going 这个字, 或是 continue straight 或是 keep straight 也很常用. Fork road 就是我们说的三叉路口. 那如果是丁字路口要怎么说? 你可以说, This road will dead end into 10th Street. 就可以表达出丁字路口的意思了.8. Make a right, pass two stop signs and you will run into a Wal Mart. 向右转, 经过二个 Stop sign, 你就会遇到 Wal Mart.有一次我去 Ohio, 由于事先的准备不够, 以致于从头迷路到最后. 有一次有一个老黑跟我报路用的就是You’ll run into it! 意思就是, 我会遇到的. 他们也喜欢这么说, You can’t miss it! 就是说, 你绝不会错过的.9. The post office is just right across the street of it. 邮局就在 Wal Mart的正对面.个人觉的 Right across the street of it 是个很重要的片语, 加上 "right" across 表示出 "正" 对面的意思. 还有一个很常用的就是在什么什么的旁边, 这个要用 The office is next to it. It 代表之前已经提过的 Wal Mart, 如果之前没有提及, 这里也可以直接说成, across the street of Wal Mart.10. Mr. Yang’s house is behind the post office. 杨先生的房子就在邮局后面.有一次也是有一个老美路我问路, 由于那个地方不是很远, 我就用手指这那里说, It’s over there. 可是事实上那里是被一栋建筑物给挡住了, 所以老美就反问我, Behind this building? 所以我就知道我应该说成It’s behind this building 会来得比较好些.Listen Read LearnForeigner: Excuse me, I'm lost. Can you show me where I am in this map?(He holds a map in his hand.)May: Er, let me see. Oh, look, you're right here. Pretty close to the Olympic Park.Foreigner: That's great! It's not my day. I just have very bad sense of direction.May: Is this your first time here? Where are you going?Foreigner: I am supposed to go to Liu lichang.。

中国地质大学(北京)《大学英语(4)》期末考试拓展学习(七)23

地大《大学英语（4）》（七）道歉用英语怎么说？I'm sorry 对不起比较随意的道歉比如你不小心把水泼到别人身上，你可以说 i'm sorry.比较正式的道歉你就要说：i apologize for...如何用英语表达道歉?Sorry, I'm (really/so/terribly) sorry.对不起。

我感到（实在∕很∕非常）抱歉。

Apologize./Please accept my apology.我道歉。

∕请接受我的道歉。

I feel really bad about...我对（某件事）感到非常抱歉。

I didn't mean it..我不是故意的。

It's all my fault.全是我的错。

How could I be so thoughtless?我怎么会那么粗心大意呢？How can I make it up to you?我要怎样才能补偿你？I'll never forgive myself.我永远不能原谅自己。

Will you ever forgive me?你会原谅我吗？恭喜用英语怎么说？恭喜 Congratulations用于对个人表示祝贺，如实现了什么目标获得什么胜利时。

但不用于新春祝贺。

注意不要忘记复数s。

例句I'm engaged. (我订婚了!)Congratulations! (恭喜恭喜) Congratulations on your marriage. (恭喜你们喜结良缘。

)常用九句恭喜相关英语口语祝新年新气象：As the new year begins, let us also start anew.一元复始，万象更新祝新年财运佳：Happy New Year and hope you strike it rich!恭喜发财May wealth and riches be drawn your way./May you walk the path of prosperity. 招财进宝May a river of gold flow into your pockets.财源广进祝新年好运到：May you succeed at whatever you try./May all your wishes come true.心想事成Hope everything goes your way.万事如意May the New Year bring you good fortune.迎春接福祝福禄双全：I wish you good fortune and every success.大吉大利May you always get more than you wish for.年年有余。

《财会专业英语》期末试卷及答案

《财会专业英语》期终试卷I。

Put the following into corresponding groups。

（15 points)1。

Cash on hand 2.Notes receivable 3.Advances to suppliers 4. Other receivables 5。

Short—term loans 6.Intangible assets7.Cost of production 8。

Current year profit 9。

Capital reserve 10。

Long-term loans 11。

Other payables 12. Con—operating expenses13。

Financial expenses 14.Cost of sale 15. Accrued payrollII.Please find the best answers to the following questions。

（25 Points) 1. Aftin Co。

performs services on account when Aftin collects the accountreceivableA.assets increase B。

assets do not changeC.owner’s equity d ecreasesD.liabilities decrease2. A balance sheet report 。

A。

the assets，liabilities，and owner’s equity on a particular dateB. the change in the owner’s capital during the periodC。

t he cash receipt and cash payment during the periodD。

the difference between revenues and expenses during the period3。

2024年北京地质大学学位英语考试真题

2024年北京地质大学学位英语考试真题全文共3篇示例，供读者参考篇12024 Beijing Geology University Degree English ExamPart 1: Reading ComprehensionRead the following text and answer the questions that follow:The Great Barrier Reef is located off the coast of Queensland in northeastern Australia. It is the world's largest coral reef system, stretching over 2,300 kilometers and covering an area of approximately 344,400 square kilometers. The reef is home to a wide variety of marine life, including over 1,500 species of fish, 400 species of coral, and 4,000 species of mollusks. It is a popular destination for tourists and divers from around the world, who come to explore its vibrant underwater world.1. Where is the Great Barrier Reef located?2. How long is the Great Barrier Reef?3. How many species of fish are found in the reef?4. Why is the Great Barrier Reef a popular destination for tourists and divers?Part 2: VocabularyMatch the following words to their definitions:1. Biodiversity2. Erosion3. Sediment4. Topographya. The variety of plant and animal life in a particular habitatb. The wearing away of land by natural forcesc. Material that is deposited at the bottom of a body of waterd. The shape or features of the land surfacePart 3: GrammarComplete the following sentences with the correct verb form:1. The students (study) __________ for the exam when the power went out.2. By the time the firefighters arrived, the house (burn)__________ down.3. I (never see) __________ such a beautiful sunset before.Part 4: WritingWrite an essay of 300-400 words on the following topic:"Discuss the impact of climate change on the geology of the Earth."Remember to use proper grammar and punctuation in your essay.Good luck!This is just a sample of what you might expect to see on the 2024 Beijing Geology University Degree English Exam. Make sure to study hard and prepare thoroughly for the exam. Good luck!篇22024年北京地质大学学位英语考试真题Section 1: Listening ComprehensionPart A: Short ConversationsDirections: In Part A, you will hear ten short conversations between two speakers. At the end of each conversation, a question will be asked about what was said. The conversations and the questions will be spoken only once. After you hear a conversation and the question about it, read the four possible answers on your paper, and decide which one is the best answer to the question you have heard.1. A. The man is tired because his flight was delayed.B. The man had a good sleep during his flight.C. The woman thinks the man should take a taxi.D. The man missed his flight because of traffic.2. A. She enjoyed the movie.B. She doesn't like western movies.C. She will see the movie again.D. She hasn't watched the movie yet.3. A. The man should go to the bank.B. The man should buy a new camera.C. The man should pay for the park.D. The man should take a picture.4. A. The woman is planning a party.B. The woman can't find the party decorations.C. The party is cancelled.D. The woman is looking forward to the party.5. A. They should go to the store.B. The store is out of milk.C. They should buy bread.D. They should have left sooner.6. A. The woman is not interested in sports.B. The man wants to join the woman for a jog.C. The man thinks it's too hot to exercise outside.D. The woman is planning to go running alone.7. A. The man is angry about his lost wallet.B. The man misplaced his wallet at the store.C. The man found his wallet at home.D. The man doesn't have money for the store.8. A. The student can sleep in late.B. The student must wake up early.C. The student's alarm clock broke.D. The student has arrived at school.9. A. The man disagrees with the woman's opinion.B. The man finds the woman's idea interesting.C. The man doesn't like shopping.D. The man is too busy to shop.10. A. The man is going to a wedding.B. The man is preparing for an exam.C. The man didn't know about the event.D. The man is organizing a party.Part B: Long DialoguesDirections: In Part B, you will hear two longer dialogues. Each dialogue will be read only once. After you hear a dialogue and the questions about it, read the five questions on your paper and decide which one is the correct answer to each question you have heard.Dialogue 111. What is the man's project about?A. Climate change.B. Pollution in rivers.C. Chemical pollution in the air.D. Endangered species.12. Why does the woman suggest that the man should study animals?A. It's easier than studying plants.B. He has a talent for studying animals.C. Animals are more interesting.D. There are more animal species.13. What is the woman's suggestion about the man's research method?A. He should observe animals in their natural habitats.B. He should conduct experiments in a lab.C. He should study plants instead.D. He should research climate change.Dialogue 214. Who is Joe?A. The man's friend.B. The man's boss.C. The woman's friend.D. The woman's boss.15. What is the woman's main concern about Joe?A. His tardiness.B. His recent breakup.C. His car accident.D. His low performance at work.16. What does the man suggest Joe should do?A. Quit his job.B. Take a day off.C. Seek professional help.D. Go on a vacation.17. What is the woman's attitude toward the man's suggestion?A. She agrees.B. She disagrees.C. She is unsure.D. She is confused.18. What does the woman think is the cause of Joe's behavior?A. His lack of sleep.B. His strained relationship with his boss.C. His health issues.D. His recent breakup.Section 2: Reading ComprehensionPassage 1Questions 19-21Choose the correct letter A, B, C, or D.The Benefits of ExerciseA recent study from the University of California found that regular exercise can help improve memory and mental sharpness. The research was conducted on a group of adults aged 50 andabove who engaged in regular aerobic exercise for six months. The results showed a significant improvement in their cognitive abilities compared to those who did not exercise regularly. Furthermore, the participants reported feeling more energetic and having a better overall mood.19. According to the study, what age group benefits from regular exercise the most?A. 30-40.B. 40-50.C. 50 and above.D. 20-30.20. What were the participants' feelings after the exercise?A. They felt tired.B. They felt anxious.C. They felt energetic.D. They felt ill.21. How long did the participants engage in regular exercise?A. Six days.B. Six months.C. Six weeks.D. Six hours.Passage 2Questions 22-25Choose the correct word or phrase to complete each sentence.Sustainable ShoppingMore consumers are turning towards sustainable shopping practices in an effort to reduce waste and promote environmental preservation. By shopping locally, choosing products with minimal packaging, and opting for reusable items, individuals can make a significant impact on the environment. Many companies are now offering eco-friendly alternatives to traditional products, such as biodegradable packaging and cruelty-free beauty products.22. Sustainable shopping practices aim to reduce waste and promote ___________ preservation.23. By shopping locally and choosing products with minimal packaging, individuals can make a significant ___________ on the environment.24. Many companies are now offering eco-friendly alternatives to traditional products, such as biodegradable packaging and _______________ beauty products.25. Consumers who opt for sustainable shopping practices are contributing to the movement towards __________ consumption.Section 3: WritingWrite an essay in response to the following prompt:In recent years, technology has had a significant impact on education. Discuss the advantages and disadvantages of incorporating technology into the classroom. Support your argument with examples and evidence.Remember to:- Present a clear thesis statement.- Develop your ideas logically.- Use examples and evidence to support your argument.- Conclude with a strong summary of your main points.(Word count: minimum 250 words)Good luck with your exam!篇3Beijing Geology University Degree English Test 2024Instructions:- This exam paper consists of four sections: Listening, Reading, Writing, and Speaking.- Total time for the exam: 3 hours.- Please read the instructions for each section carefully and answer the questions accordingly.Section 1: Listening (30 minutes)Instructions: Listen to the audio files and answer the questions that follow.Question 1:You will hear a conversation between two students discussing their plans for the weekend. What activity do they decide to do together?a) Go hiking.b) Watch a movie.c) Study at the library.Question 2:You will hear a lecture about the importance of sustainable development. What are the main points mentioned by the speaker?a) Environmental protection and economic growth.b) Social equality and technological advancement.c) Cultural heritage and political stability.Section 2: Reading (45 minutes)Instructions: Read the following passages carefully and answer the questions that follow.Passage 1:The Earth's climate is rapidly changing due to human activities such as burning fossil fuels and deforestation. This has led to an increase in global temperatures, resulting in more frequent and intense natural disasters. It is crucial for us to takeimmediate action to mitigate the effects of climate change and protect the environment for future generations.Question 1:What is the main cause of climate change according to the passage?a) Natural disasters.b) Human activities.c) Global temperatures.Question 2:What is the importance of taking action to protect the environment?a) To prevent natural disasters.b) To ensure a sustainable future.c) To increase global temperatures.Passage 2:The discovery of fossil fuels revolutionized the way we live and work, enabling rapid industrialization and technological advancement. However, the overreliance on fossil fuels has led to environmental degradation and pollution. It is essential for usto transition to renewable energy sources to reduce our carbon footprint and protect the planet.Question 3:What are the benefits of transitioning to renewable energy sources?a) Reduced pollution and environmental degradation.b) Increased reliance on fossil fuels.c) Accelerated industrialization and technological advancement.Question 4:What is the main disadvantage of overreliance on fossil fuels?a) Rapid industrialization.b) Environmental degradation.c) Increased carbon footprint.Section 3: Writing (60 minutes)Instructions: Choose one of the following topics and write an essay of 300-400 words.Essay Topic 1:Discuss the impact of climate change on the environment and society. What are the main causes of climate change, and what can individuals do to reduce their carbon footprint and protect the planet?Essay Topic 2:Evaluate the importance of renewable energy sources in the fight against climate change. How can governments and businesses promote the transition to clean energy, and what are the potential benefits of doing so?Section 4: Speaking (45 minutes)Instructions: In this section, you will have a conversation with the examiner on a given topic. You will be evaluated on your ability to express your thoughts clearly and coherently.Topic: The role of education in sustainable developmentDiscuss the importance of education in promoting sustainable development and addressing global challenges such as climate change and environmental degradation. How can educational institutions and governments work together to educate the public about the importance of protecting the environment?End of Exam.Good luck to all the test takers! Remember to manage your time wisely and answer the questions to the best of your ability. Thank you for participating in the Beijing Geology University Degree English Test 2024.。

中国地质大学(北京)《会计专业英语》期末考试拓展学习(三)55

Chapter 3 Accounting Cycle第三章 Chapter 5 — Chapter 6损益表 (Income Statement)整备成本 setup costs任何与零件或原料相关的成本。

整备成本包括在设置装配期间之新设备的成本、劳工的配置及用以测试新装配设施之产出（output）是否符合要求的零件或原料的成本。

这算是一种“生产准备就绪”（make ready to produce）的成本。

变动成本 variable cost在会计方法上，直接因反应事业活动变化而变动的费用。

例如，原料成本会随着产品生产单位的数量变化而增减。

总变动成本会随着所生产的产品单位数增加而上①2007 年借:递延所得税资产 200贷:所得税-补亏减税 200②2008 年借:所得税 80贷:递延所得税资产 80③2009 年借:所得税 40贷:递延所得税资产 40④2010 年借:所得税 100贷:递延所得税资产 80应交税金-应交所得税 20升。

每单位产品的变动成本则维持不变。

总务及行政费用 general and administrative expenses所有一般及行政活动相关之费用。

一般及行政费用包括下列数项：法规及稽核相关费用、办公室一般支出、办公室租金支出、办公室之水电支出及办公室设备支出及折旧。

以上项目出现在会计损益表之营运支出上。

毛利 gross profit销售总额减销货成本（cost of goods sold）。

当毛利用百分比表达时，计算方式是用毛利除以销售总额，亦称之为毛利率。

损益表 incomes statement用以决定公司净收益（net income）的正式报表，也被称为获利亏损表（profit and loss statement）。

每一家公司在其年报（annual report）中一定要把损益表包括进去。

损益表通常包含以下项目：销售额减：销货成本毛利润减：营运费用、销售费用，以及一般行政支出得自营运收益加：其他收益减：其他费用税前收益减：所得税提列准备持续营运收益非持续营运收益之收入或损失（税后）非常项目或累计效果扣除前之收益加或减：非常项目（税后）加或减：会计原则改变之累计效果（税后）净收益大多数的公司并没有完全依照这样的格式，如下表是惠普公司（Hewlett-Packard Company） 1997 年度的损益表：换句话说，与生产红球的原料有关之增额成本为 2OOO 美元。

地大《会计专业英语》在线作业一-0008.3C76F1D3-ED35-405D-940A-EFFF49F42F1F(总7页)

A:错误
B:正确
答案：B
下列英汉互译是否正确 “Fixtures and fittings ”-----“ 器具与装置 ”
A:错误
B:正确
答案：B
下列英汉互译是否正确 “accounts receivable ”-----“ 应付帐款 ”
A:错误
B:正确
答案：A
下列英汉互译是否Βιβλιοθήκη 确 “Patents and trademarks”-----“ 应收帐款 ”
A:错误
B:正确
答案：B
下列英汉互译是否正确 “公认会计原则及其相关机构”-----“ Generally Accepted Accounting Principle and Organization Concerned with GAAP ”
A:错误
B:正确
答案：B
下列英汉互译是否正确 “共同固定成本 ”-----“ common fixed cost ”
答案：B
下列英汉互译是否正确 “营业费用 ”-----“ operating expense ”
A:错误
B:正确
答案：B
下列英汉互译是否正确 “transaction or event”-----“ 交易或事项”
A:错误
B:正确
答案：B
“Income before interest expense”应译为“息税前利润”
答案：B
下列英汉互译是否正确 “可比性 ”---“ comparability ”
A:错误
B:正确
答案：B
下列英汉互译是否正确 “共同变动成本 ”-----“ common fixed cost ”
A:错误
B:正确

中国地质大学(北京)《大学英语(3)》期末考试拓展学习(五)

地大《大学英语（3）》（五）1. 现在完成时中的since和forsince 用在现在完成时，或是现在完成进行时里，后面一般跟一个时间点，或是表示时间点的句子，意思是“从那一刻起”。

for也常用在现在完成时的句子，或是现在完成进行时里，for后面跟的是个时间段。

表示动作持续了多长时间。

(1)He's been visiting hospital every month for four years.(2)He's been training dogs for five years.(3)He's been having injections since he was sick.(4)He's been working in the police force since 2001.2. 数量表达法常见一些数量的表达：(1)a large proportion of 很大比例的(2)a small proportion of 很小比例的(3)the majority of 多数的(4)a minority of 少数的来看几个句子。

(1)A large proportion of households have a microwave oven.(2)A small portion of households have a dishwasher.The majority of men have done sport in the last week.(3)A minority of women have done DIY in the last four weeks.表示数量，还会说到“多于”，“少于”。

“多于”可以说over…; more than …；“少于”可以说under…;less than …(1)Over half the dogs in the UK are pedigree.(2)Under a quarter of people can swim.(3)More than a third of cats are grey.(4)Less than 50% of the population owns a dog.表示发展趋势的词：(1)动词，有： to increase, to rise, to decrease, to fall(2)名词，有： an increase, a rise, a decrease, a fall(3)形容词和副词，有： slight, slightly；steady, steadily；sharp, sharply；dramatic, dramatically3. 现在完成进行时现在完成进行时与现在进行时的区别。