金融学会计专业学位英语考试
《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。
会计学英语试题及答案
会计学英语试题及答案一、选择题（每题2分，共20分）1. Which of the following is not a financial statement?A. Balance SheetB. Income StatementC. Cash Flow StatementD. Sales Report2. The term "Double Entry Accounting" refers to the practice of recording:A. All transactions twiceB. Transactions in two different accountsC. Transactions in two different currenciesD. Transactions in two different formats3. What is the purpose of an "Adjusting Entry"?A. To close the books at the end of the yearB. To correct an error in the accounting recordsC. To ensure that the accounting equation is balancedD. To update the accounts to reflect the current financial position4. The "Accrual Basis" of accounting records revenues and expenses when:A. They are received or paidB. They are earned or incurredC. They are budgetedD. They are forecasted5. What does the term "Depreciation" represent?A. The increase in the value of an assetB. The decrease in the value of an asset over time due to useC. The sale of an assetD. The purchase of an asset6. Which of the following is an example of a "Liability"?A. Cash on handB. Accounts ReceivableC. Accounts PayableD. Inventory7. The "Net Income" is calculated by:A. Subtracting expenses from revenuesB. Adding expenses to revenuesC. Multiplying expenses by revenuesD. Dividing expenses by revenues8. A "Journal Entry" is used to:A. Record the initial transactionB. Adjust the trial balanceC. Close the booksD. Prepare financial statements9. What is the formula for calculating "Return on Investment" (ROI)?A. ROI = (Net Income / Total Assets) * 100B. ROI = (Net Income / Investment) * 100C. ROI = (Total Assets / Net Income) * 100D. ROI = (Investment / Net Income) * 10010. The "Going Concern" assumption in accounting means that:A. The business will always be profitableB. The business will continue to operate indefinitelyC. The business will be sold in the near futureD. The business will stop operating in the next year二、填空题（每题1分，共10分）11. The __________ is a record of all financial transactions of a business.12. In accounting, the __________ is the difference between the total debits and total credits.13. The __________ is the process of allocating the cost of a tangible asset over its useful life.14. An __________ is a financial statement that shows the changes in equity during a period.15. The __________ is the amount of money that a company owes to its creditors.16. The __________ is the process of estimating the value ofa company's assets.17. The __________ is the amount of money that a company has earned but has not yet received.18. The __________ is the amount of money that a company is owed by others.19. The __________ is the process of preparing financial statements at the end of an accounting period.20. The __________ is the amount of money that a company has spent but has not yet been billed.三、简答题（每题5分，共30分）21. Explain the difference between "Cash Basis" and "AccrualBasis" accounting.22. What is the purpose of "Bad Debts" in accounting?23. Describe the "Matching Principle" in accounting.24. What is the significance of "Financial Statement Analysis"?四、案例分析题（共40分）25. A company has the following transactions for the year: - Sales revenue of $500,000- Cost of goods sold of $300,000- Depreciation expense of $20,000- Interest expense of $10,000- Income tax expense of $30,000- Dividends paid of $15,000Calculate the company's net income and explain how each item affects the calculation.答案一、选择题1. D2. B3. D4. B5. B6. C7. A8. A9. B10. B二、填空题11. General Journal12. Trial Balance13. Depreciation14. Statement of Changes in Equity15. Liabilities16. Valuation17. Unearned Revenue18. Accounts Receivable19. Closing the Books20. Prepaid Expenses三、简答题21. Cash Basis accounting records transactions when cash is received。
学位英语考试介绍20
答题技巧
• 1.拿到题目，首先从语法角度考虑，因为语法 考察要占70%以上（其中有与词汇考察相交部 分），每一题必然是考某一个语法点，如果你 在选择答案时已经知道考的是哪一个语法点， 那么90%的可能这道题里做对了；如果你云里 雾里，那只有祈祷了。 • 2.从语法着手不行后就从句意着手，透彻理解 句子的意思。 • 3.注重第一反应，因为第一反应往往来自于语 感。
• 1.「答案」A • 「解析」根据下一句及随后的内容，作者 讲的是怎样成为动物爱好者的（从小就喜欢动 物），应当选择A.how. • 2.「答案」C • 「解析」in the first place是固定短语，意 思是“首先”。此句意思是：别人经常问到的 问题之一，是当初我是如何爱上动物的。
• The answer is that I have always been interested in animals and zoos. According to my parents， the first word I was able to say with any __3__ was not the conventional “mamma” or “daddy”， • 3.A.clarity B.emotion C.sentiment D.affection
• What is the main idea of the passage? • Which of the following would be the best title? • What's the best title for the passage? • The main idea of the passage is that _____. • This passage tells us _____. • Which of the following statements best expresses the main idea of the passage? • What does the passage mainly discuss?
电大金融学学位英语考试模拟题
22. No matter what you say, I don‘t think he would be ______ refuse to help us.
A. as selfish as to B. selfish enough
C. so selfish as to
D. enough selfish 23. She died of heart failure ______ her life‘s work remaining unfinished.
A. while
B. with
C.
but
D. before
24. At no time and under no circumstances ______ the experiment.
A. will I stop
B. will stop I
C. may I stop
D. I will ___ again.
How do you like your job
16. It was only when I reread these poems recently ______ I began to appreciate their beauty.
A. that
B. then
C. until
D. after
17. There is no ______ in going to school if you're not willing to learn.
A. while
B. unless
C. if
D.
though
21. The reporter said that the UFO ______ east to west when he saw it.
金融专业英语考试基本要求
金融专业英语考试根本要求本考试为金融专业英语水平考试(银行综合类)，旨在测试并认定应试人员的金融专业英语语言水平与实际运用英语处理业务的能力。
本考试的证书可作为在金融部门从事相应的涉外业务工作、参加涉外培训、职称评定和各类毕业学生进入金融部门就业等方面的参考依据。
本考试要求应试人员具备在金融业务中较熟练地运用英语的能力。
参加本考试的应试人员应掌握7000根底英语及金融专业英语词汇，熟悉根本的业务概念和术语及一般的业务程序和原理，能听懂日常会话和一般的业务交谈，具有在篇章水平上运用英语根本语法知识的能力，能看懂与金融业务有关的一般文字材料，拟写一般的业务文件。
本考试涉及的业务范围主要包括：经济及金融根底知识、贸易和非贸结算、信贷、会计、资金交易、外汇管理、银行法律知识等。
1、听力：分为三个部分：第一部分为针对单句的单项选择；第二部分为针对对话的单项选择；第三部分为针对短文的单项选择。
2、笔试：分为单项选择、完型填空、判断正误、短文阅读理解(共50%)和写作(20%)。
其中写作又分为三部分：第一部分为填写表格、单证等；第二部分为翻译(汉译英或英译汉)；第三部分为按要求拟写短文(如函电、通知、留言、备忘录等)。
本考试每年举行一次，时间在每年五月的第四个星期六。
每次考试时间为150分钟，其中听力30分钟。
金融专业英语考试的对象及构成考试对象本考试的对象为金融系统(包括外资、合资银行及非银行金融机构)的从业人员及一切有志于金融事业开展的人员。
考试构成本考试包括听力和笔试两部分，主要从以下方面测试应试人员运用英语处理日常银行业务的能力：听力部分(占30%)：包括简短会话、报告、陈述、访谈、讨论、通讯对话、接待客户、介绍业务、提供效劳等。
笔试部分(占70%)：包括各种图表、备忘录、财务报表、留言、行情表、业务函电、简历、广告、业务简介等。
全国金融专业英语证书考试委员会决定：每年5月的最后一个双休日，在全国金融系统进展金融专业英语证书银行综合类和中级四科考试。
金融英语证书综合考试科目
金融英语证书综合考试科目(总6页)-CAL-FENGHAI.-(YICAI)-Company One1-CAL-本页仅作为文档封面，使用请直接删除金融英语证书综合考试科目－《现代金融业务》考试大纲一、考试目的本考试为金融英语证书综合水平考试，旨在测试并认定应试人员的金融英语语言水平与实际运用英语处理业务的能力。
本考试的证书可作为在金融部门从事相应的涉外业务工作、参加涉外培训、职称评定和各类毕业学生进入金融部门就业等方面的参考依据。
二、考试对象本考试对象为全国金融系统具备一定金融专业知识和英语水平的金融从业人员、大专院校相关专业学生及其他有志于在金融业发展的人员。
三、考试要求及范围本考试要求应试人员具备在金融业务中较熟练地运用英语的能力。
参加本考试的应试人员应掌握7000个基础英语及金融专业英语词汇，熟悉基本的业务概念和术语及一般的业务程序和原理，能听懂日常会话和一般的业务交谈，具有在篇章水平上运用英语基本语法知识的能力。
能看懂与金融业务有关的一般文字材料，拟写一般的业务文件。
四、考试范围1、中国金融业概述银行业证券业保险业2、银行和金融机构监管银行业证券业保险业3、中国外汇体制概述外汇体系金融机构外汇业务对外汇账户的监管经常账户处理资本项目处理国际收支统计申报外汇业务4、会计财务会计管理会计银行会计5、银行中间业务中间业务金融市场投资银行业网上银行业6、银行信贷贷款种类信贷计划借款人的筛选信贷风险管理7、国际结算票据国际结算方式国际结算中使用的单据贸易融资《贸易术语通则2000》8、证券、期货市场概述证券市场期货市场法律体制9、保险基础保险原则和保险合约保险种类保险市场保险业务10、金融函电银行业务信函电传SWIFT备忘录电子邮件五、考试构成本考试包括听力和笔试两部分，主要从以下方面测试应试人员运用英语处理日常银行业务能力：听力部分（占30％）：包括简短会话、报告、陈述、访谈、讨论、电话通讯对话、接待客户、介绍业务、提供服务等。
金融专业英语证书考试制度实施方案公布
金融专业英语证书考试制度实施方案公布金融专业英语证书考试制度实施方案公布近日，国家教育部宣布实施金融专业英语证书考试制度，旨在提高金融人才的英语水平和国际竞争力，以适应当前金融市场国际化、信息化的发展趋势。
该方案将于2023年正式实施，预计将取得积极的社会效益。
该考试制度将涉及金融行业所有的职业，主要针对金融领域专业英语，为参加国际金融职业资格认证以及参加国际性信贷、保险、投资银行等实践工作的人员提供学术认证服务。
在实行金融专业英语证书考试制度，为了确保考试公平、公正、公开，教育部规定了以下考试制度：一、考试时间：每年5月和11月举行。
二、考试科目：金融英语阅读和笔试、口语和写作。
三、考生资格：学士及以上学位的金融、财务、经济与会计等专业毕业生和从事金融行业工作满2年的相关人员。
四、考试内容：以全球化背景下金融的实际应用为主要考查内容，其中包括金融市场概览、证券买卖、投资组合管理、证券分析、国际资本市场、货币市场、外汇市场、金融衍生品的概念和应用等内容。
五、考试方式：通过线下笔试、口语和线上写作等方式进行。
六、考试评分：考试要求取得经过国家教育部授权的合格考评机构的认证证书，考试评分体系采用百分制评分。
七、考试费用：考试费用由考生自行承担，在教育部指定机构报名、缴费后方可参加。
该方案的实行将极大地推动金融人才的英语能力提升和国际化素养提高。
同时，国际金融市场对国内金融人才的英语水平和国际竞争力提出了越来越高的要求，本次金融专业英语证书考试制度的实行将为对外经济和贸易合作以及自由贸易区建设提供更多的途径和平台。
此外，这也将为国内的金融从业人员提供便利，让他们更好地适应金融国际化的发展。
总之，金融专业英语证书考试制度的实行是促进大众英语能力全面提高、推动金融国际化、培养高素质精英的一项重要措施，我们有理由相信，这一制度的实施将会取得很好的成果。
最新金融英语证书考试介绍(修改后)---许南[试题]PPT课件
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融
英
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现代金融业务考试内容
狠
芝
l 中国金融业概述；
滁
l 银行业与金融机构监管 l 中国的外汇体制
啼
l 会计
都
l 中间业务
金
l 贷款 l 国际结算 l 证券市场与期货市场
融 英
l 保险基础知识
就
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培训规划
焕
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冠 l 我们近期会对商学院大三和大四的金融学本科 格 生开办金融英语证书考试培训，国际经济与贸
融
英
扎
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我们建议这些同学参加学习
愉
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l 学习了会计学、货币银行学、商业银行学、中 央银行学、国际金融（国际结算）、证券投资
稠
学和保险学、金融学专业英语课程的同学，这 邪
门考试课程的的学习会更加容易。大三和大四 的本科生是最适合参加这门考试的。尤其是大
饶
四的学生，在校的考试机会只有一次，更要珍 金
惜和把握。
孝 与金融挂钩的硕士研究生和博士研究生，金融
英语证书高级考试是你应该努力和规划的一件
大事。
金
融
英
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FECT 考试时间
罚
令
l FECT考试每年举行一次，时间一般在6月初 。每次考试时间150分钟，其中听力约30分钟
岳
。
秸
氢 l 因为这个时间会和同学们的期末考试时间较接 金 近，所以早动手，现在就开始考试课程的学习
易、经济学专业的学生及硕士研究生也可以选
择参加。上课地点在校园内，有意向的同学可 拉 金 以先到09金融班学习委员肖惠同学处报名，电
话：15084801824,培训形式有课程辅导班和
金融英语证书口语考试大纲
理；集合资产管理；专项资产管理等。 4. 证券投资咨询业务。 （四）保险业务 承保业务；保险理赔业务等。 六、考试形式及结构 考试采取人-人交流面试方式，应试人员按要求进行两位主 考老师对一位考生的测试。考试时长约为 12-15 分钟。 考试由三个部分构成，总分 100 分，具体情况如下：
序号 1 考试形式 热身对话 分值 0-30 分 考试时长 � � � � 陈述 1 分钟 提问及回答 2 分钟 陈述 2 分钟 提问及回答 3 分钟 准备 1 分钟 业务模拟 3 分 钟 考试内容 � � � � � 考生做简要介绍 主考老师选择 2-3 个与考生个人及工作相关 的话题进行提问，考生进行回答 考生根据信息卡提示要求对银行业务进行描 述，并陈述个人观点与见解 主考老师根据信息卡提示及考生回答选择 2-3 个问题进行提问，考生进行回答 考生根据信息卡提示与主考考官共同完成一 个银行业务模拟场景中的口语沟通与交流。
金融英语证书口语考试大纲
一、考试目的 本考试旨在通过统一的标准化测试， 为中国金融业从业人员 提供专业英语口语能力行业参考标准， 促进金融系统在职及潜在 从业人员学习掌握金融专业英语口语表达及应用方法， 不断提高 其专业英语口语水平；同时为金融机构提供在职人员岗位任职、 涉外会议及培训、海外机构任职、后备人才选拔、大专院校学生 入职等方面专业英语口语能力参考。 二、考试对象 考试对象为金融系统从业人员及一切有志于从事金融事业 的人员。 三、考试性质 本考试为金融英语口语应用能力的水平测试， 旨在通过考核 考生在金融业务环境中使用专业口语的能力， 测试考生英语口语 与专业的结合程度， 评价考生在涉外金融业务处理过程中的口头 沟通、交流能力水平。 四、考试与报名时间 本考试每年举行一次，每年 11 月中上旬择时在全国统一开 考。考试报名时间为每年 5 月至 9 月。 五、考试内容 本考试涉及的主要业务内容如下： （一）金融管理 1. 货币政策及其目标；货币政策工具；货币政策传导机制；
金融英语考试
金融专业英语证书考试参考书目银行综合类1、金融专业英语证书考试（银行综合类）教材——现代银行业务(第二版)（第一版可继续使用）金融专业英语证书考试委员会编写FINANCIAL ENGLISH CERTIFICATE TEST(MODERN BANKING PRACTICES)2、金融专业英语证书考试（银行综合类）《现代银行业务》(第二版)学习参考金融专业英语证书考试委员会编写3、银行间业务往来（听力训练磁带，初、中级共一套）CASSETTE FOR FINANCIAL ENGLISH CERTIFICATE TEST(BANKING COMMUNICATION) 香港银行学会编中级1、经济学BANKING CERTIFICATE ECONOMICS2、会计学BANKING CERTIFICATE ACCOUNTING3、银行业务HONG KONG BANKING SYSTEM AND PRACTICE4、法律GUIDE TO HONGKONG LAW5、模拟试题与答案SAMPLE QUESTIONS AND SUGGESTED ANSWERS6、《香港法律指南》中文导读7、香港银行学会会刊Banking World以上由香港银行学会编，《香港法律指南》中文导读由考委会组织专家翻译。
第一部分：听力investment fund ——unit trust的优点、charges的类型之类的。
语速真是快，没多少记得下来，都靠仅存的一点记忆。
第二部分：改错（顺序有点颠倒的）1、interbank lending and borrowing的定义，错误点把secured 改为unsecured2、capital adquency ratio是12%？3、liquidity ratio是25%？4、ETRS（Electronic Trade Related Services）的定义5、Under RTGS system .all licensed banks and anthorized institutions in hongkong open and maintain HKD accounts with the HKMA。
电大金融学学位英语考试模拟题
电大金融学学位英语考试模拟题中央广播电视大学学位考试金融学专业学士学位英语水平考试样题Part I 语音知识(共10小题:每题0.5分，共5分)在下列每组单词中，有一个单词的划线部分的读音与其它单词的划线部分的读音不同。
找出这个词，并在答题卡相应的题号后填涂选项。
1. A. agent B. ahead C. alive D. along2. A. measure B. feather C. easternD. peasant 3. A. fool B. tool C. bootD. foot 4. A. fork B. work C. port D. sort 5. A. tough B. rough C. enough D. though 6. A. window B. know C. flower D. flow 7. A. silence B. island C. rescue D. roast 8. A. there B. theory C. thought D. thorough 9.A. superB. supplyC. supposeD. surround 10. A. furniture B. purpose C. nurseD. surprisePart II 词汇与语法知识(共30小题:每题0.5分，共15分)从每小题的四个选择项中，选出最佳的一项，并在答题卡相应的题号后填涂选项。
11. The U.S. Federal Reserve Bank is expected to ______ interestrates on Tuesday.A. raiseB. liftC. chargeD. vary12. Dialogue is ______ total loss unless ______ reader knows who is speaking.A. a; aB. the; a13. ______ you have the radio on so loud, John? I’m studying. C. the;A. CanB. NeedC. WillD. May14. Is there anything the ______ with him?A. problemB. trouble15. A: ______? B: I’m a doctor.A. Who are youB. Where do you workC. What do you doD.How do you like your job C16. It was only when I reread these poems recently ______ Ibegan to appreciate their beauty.A. thatB. thenC. untilD. after17. There is no ______ in going to school if you’re not willing to learn.A. reasonB. causeC. pointD.design18. You’ll find this tourist map of great value in helping you to ______ London.A. get acrossB. get overC. get throughD. get around19. Do you mind if I call you Ben? ----______.A. Never mindB. All rightC. No problemD. Not at all20. The WTO cannot live up to its name ______ it does notinclude a country that is home to one fifth of mankind.A. whileB. unlessC. ifD.though21. The reporter said that the UFO ______ east to west when he saw it.A. was travelingB. traveledC. had been travelingD. was to travel22. No matter what you say, I don‘t think he would be ______ refuse to help us.A. as selfish as toB. selfish enoughC. so selfish as toD. enough selfish23. She died of heart failure ______ her life‘s work remaining unfinished.A. whileB. withC. butD. before24. At no time and under no circumstances ______ the experiment.A. will I stopB. will stop IC. may I stopD. I will stop25. I think you ______ again.A. had better to tryB. had to try betterC. had better tryD. had better tried26. I‘d like to hear some more ideas. ______ this matter, Mr. Turner?A. How do you think ofB. What do you think ofC. How is your idea onD. What is your opinion to27. She didn‘t feel like ______, so I suggested ______ the afternoon in the garden.A. working, spendingB. to work, to spendC. to work, spendingD. working, spend28. Weather ______, we shall begin to work tomorrow.A. permittedB. permittingC. permitsD. is permitted29. She is as ______ as I am.A. a poor speakerB. poor speakerC. the poor speakerD. poor a speaker30. The laser beam (激光束) is also different from ordinary light beams in the way ______.A. on which it travelsB. by which it travelsC. through which it travelsD. in which it travels31. Mary wishes that she ______ economics instead of literature when she was atcollege.A. had studiedB. studiedC. could studyD. would study32. By the end of this month, we surely ______ a satisfactory solution to theproblem.A. are findingB. will have foundC. will be findingD. have found33. I wrote down his phone number ______ I should forget it.A. in caseB. in case ofC. in order thatD. for fear of34. My aunt was seen ______ with great anger.A. fillB. to fillC. fillingD. filled35. So badly ______ in the car accident that he had to be in hospital for a few weeks.A. did John injureB. John injuredC. was John injuredD. John was injured36. Her father insists that she ______ there until she finishes her scientific research.A. stayedB. should stayC. would stayD. will stay37. To become a doctor, ______.A. several years of study are neededB. several years of study is neededC. you need several years of studyD. several years of study is necessary38. The number of nurses at the hospital ______.A. has increasedB. were increasedC. are increasedD. have increased39. She believes that her son is ______ something stupid.A. so clever for doingB. too clever to doC. very clever as to doD. clever enough to do40. Tom talks ______ he knew everything about it.A. asB. as ifC. thoughD. if asPart III 完形填空(共15小题:每题1分，共15分。
金融英语证书考试常见问与答(FAQ)
金融英语证书考试常见问与答（FAQ）1. 金融英语证书考试是一个什么性质的考试？答：金融英语证书考试制度（Financial English Certificate Test）是1994年经中国人民银行和原国家教委联合发文（银发[1994]107号）批准建立的我国第一个国家级行业性专业外语水平证书考试制度。
旨在通过统一的标准化考试程序和测试标准，为中国金融业提供金融英语水平行业参考标准，测试并认定应试人员的金融英语语言水平及应用能力，促进金融从业人员及相关社会人员不断提高金融英语水平。
金融英语证书考试目前由金融英语证书考试委员会负责管理，委员会委员单位包括中国人民银行、中国银行业监督管理委员会、国家开发银行、中国农业发展银行、中国进出口银行、中国工商银行、中国农业银行、中国银行、中国建设银行、交通银行、中信银行、中国光大银行、华夏银行、中国民生银行、中国邮政储蓄银行等。
具体组织管理由设在中国金融培训中心（中国人民银行北京培训学院）的金融英语证书考试委员会办公室负责。
2. 调整后的金融英语证书考试制度与之前相比有何特点？答：经金融英语证书考试专家组论证、考试委员会第十次工作会议通过，金融英语证书考试制度自2013年进行了调整。
调整后的金融英语证书考试制度有如下特点：第一，考试内容更为全面。
2013年后的金融英语证书考试内容增加对中国金融政策与业务相关内容的考核。
第二，更便利考生备考和参考。
首先，2013年开始，金融英语证证书考试在全国307个城市预设考点，并采用计算机考试；其次，2013年开始，原考试制度下的综合考试和高级考试将合并，并只采用一张试卷考试，试题均为客观性试题。
再次，原考试制度下高级考试-口语考试科目调整成为非必考的金融英语证书口语考试；这些调整都将大大便利考生学习和参考。
3. 金融英语证书考试如何分级？答：制度调整后的金融英语证书考试采用一张试卷，考生依据考试成绩高低依次获得金融英语初级、中级、高级证书：得60分（含）-74.5分（含）者，获金融英语考试初级证书；得75分（含）-89.5分（含）者，获金融英语考试中级证书；得90分（含）-100分者，获金融英语考试高级证书。
2021级金融学专升本--学位外语1(2021春季)
2021级金融学专升本--学位外语1（2021春季）基本信息：[矩阵文本题] *1. Jane: My watch always gains ten minutes a day. Mary: _____ My watch always loses ten minutes a day.Jane: No kidding. It seems that both of us should throw it away and buy a new one. [单选题]A. That’s ridiculous.B. That’s funny(正确答案)C. That’s coolD. That’s great2. Debra: Oh! What a beautiful cat! What do you think? Donald: _____ Dogs are more loyal than cats [单选题]A. I think I’d rather get a dog.(正确答案)B. Yeah, it is beautiful!C. I have no idea.D. You have to clean after it.3. Jennifer: It’s freezing outside! _____ I thought this cold front was supposed to pass.Gabricla: Yeah, I thought so too. That’s what I read online this morning. [单选题]A. I haven’t read the weather report.B. The weather report was rightC. What happened to the weather report?(正确答案)D.I should have read the weather report.4. Tony: Welcome back, Monica. How are you? Monica: I’m OK. ____ [单选题]A. You are welcome!B. Fancy meeting you thereC. Aren’t you happy?D. Thank you for asking(正确答案)5. Ruby: Hello, this is Information. Can I help you? Dora: _____ [单选题]A. I’m calling to make a complaint.(正确答案)B. Can you tell me your name?C. OK, thank you for your helpD. That’s very kind of you.6. Jane: Why don’t we play tennis this afternoon? Bill: ____ [单选题]A. Sounds like an excellent job.B. That’s a brilliant idea.(正确答案)C. I’m sure it isn’t so bad.D. Of course we do7. Louis: Can I have some information about the health club? Answer:_____ [单选题]A. Yes, you doB. Go aheadC. That’s a good ideaD. Yes, certainly(正确答案)8. Steve: Would you like anything to drink? I have Sprite and orange juice.Bob: _____ [单选题]A. I’m terribly sorry about that.B. How can it be?C. That’s quite alrightD. Sprite would be fine.(正确答案)9. Mori: This looks a great party. Thanks for inviting me.Susan: _____ [单选题]A. Never mind.B. Glad you could make it(正确答案)C. Don’t bother with that.D. I’d better ask you.10. Julie: I’m going to the supermarket to pick up food and drink for Saturday’s picnic. Any suggestions?Jack: _____ [单选题]A. I’m all ears to youB. I wouldn’t mind thatC. I’d rather notD. It’s up to you(正确答案)11. Bruce: I’ve been going to the gym for half a year now!Alice: _____ You look so fit. And no more beer belly! [单选题]A. I can say so.B. It’s that right?C. I can tell.(正确答案)D. Is it possible?12. Terri: Derrick, don’t you think you should take a vacation? Even one or two days would be fine.Derrick: _____ There’s too much work. [单选题]A. No way(正确答案)B. That’s rightC. It is likelyD. I think so13. Donald: Let’s eat out, shall we?Debra: I’ve gone through my paycheck for the week alreadyDonald: _____ Don’t worry about it. It’s my treat. [单选题]A. You said it!B. I couldn’t agree moreC. I’m broke(正确答案)D. No problem14. Joan: Why are you so late?Michael: _____ I left them in the car. [单选题]A. I couldn’t find my car keys(正确答案)B. You know what happened?C. I didn’t catch the busD. My car was out of order15. Timothy: Stanley, there’s a Mr. Miller on the phone who wants to talk to you.Stanley: _____ Can you ask him to hold? Tell him I’ll talk with him in a few seconds. [单选题]A. Who is Mr. Miller?B. I’m busy at the moment(正确答案)C. I don’t know himD. What’s happened?16. I’m sorry to _____ your party; I weren’t in town. [单选题]A. be missedB. miss(正确答案)C. have missedD. be missing17. Fred used to _____ late with his roommates and watch movies. [单选题]A. stay inB. stay awayC. stay up(正确答案)D. stay on18. The development of new energy sources _____ to be rewarding. [单选题]A. turned out(正确答案)B. turned upC. turned backD. turned away19. Do you really have to be _____ selfish? [单选题]A. such(正确答案)B. thatC. tooD. this20. Researchers have spent five years collecting data _____ the study was based. [单选题]A. on thaB. in whichC. in thatD. on which(正确答案)21. The environment-friendly flan _____ a good example for other companies. [单选题]A. putsB. makesC. laysD. sets(正确答案)22. It makes _____ to figure out the situation before taking any action. [单选题]A. sense(正确答案)B. meaningC. ideaD. reason23. Staff have been holding a number of _____ to raise money for charity. [单选题]A. eventsB. incidentsC. affairs(正确答案)D. cases24. Spence has finally _____ it to the first rank of students after hard work. [单选题]A. madeB. done(正确答案)C. gotD. worked25. She has got _____ from all three top Universities she has applied for. [单选题]A. promisesB. offers(正确答案)C. acceptanceD. invitations26. With all the magazines _____, I left the post office. [单选题]A. Bought(正确答案)B. buyingC. to be boughtD. to buy27. The reporter said that the UFO _____ east to west when he saw it. [单选题]A. TraveledB. was traveling(正确答案)C. was to travelD. had been traveling28. Which one of his books do you think _____ best among the best-sellers? [单选题]A. Sells(正确答案)B. sellC. is soldD. are sold29. He _____ the test, but he wasn’t careful enough. [单选题]A. must have passedB. should passC. might passD. could have passed(正确答案)30. Visitors cannot help but _____ the beautiful design of the palace. [单选题]A. NoticingB. noticedC. notice(正确答案)D. to notice31. Class sizes are _____ to a maximum of 10 for a better learning experience. [单选题]A. forcedB. limited(正确答案)C. fixedD. bounded32. Very few people understood his lecture, the subject of _____ was hard. [单选题]A. whatB. itC. which(正确答案)D. that33. Please let me know _____ you want your coffee, black or white? [单选题]A. whereB. whyC. howD. what(正确答案)34. The government will consider _____ future actions against terrorist bombers. [单选题]A. takenB. of takingC. to takeD. taking(正确答案)35. I was just about to leave school _____ I heard the door bell. [单选题]A. when(正确答案)B. whileC. afterD. as36. I don’t think the snow will _____ our plans for a picnic. [单选题]A. effectB. affect(正确答案)C. differD. infer37. Mr. Smith will be _____ the office next week when the manager is away. [单选题]A. in charge of(正确答案)B. in responseC. in relation toD. in place of38. We need _____ information about the climate before we make our decision. [单选题]A. a fewB. fewC. a little(正确答案)D. little39. He warned his students _____ late for the examination next week. [单选题]A. don’t beB. not beC. not to be(正确答案)D. to be not40. The plane will take off at 6:00 pm, so I have to be at the airport 4:00 pm at the latest. [单选题]A. afterB. untilC. sinceD. by(正确答案)41. Is there a gas station around _____ I can get some petrol? [单选题]A. whatB. whichC. thatD. where(正确答案)42. It is always difficult to live in a foreign country, _____ if you don’t speak its language. [单选题]A. naturallyB. extremelyC. especially(正确答案)D. basically43. He gives us a lot of trouble-but I like him _____. [单选题]A. by the wayB. all the same(正确答案)C. by and byD. over and over44. He didn’t go into details on the subject, but just spoke _____ [单选题]A. in particularB. in general(正确答案)C. in shortD. in common45. Language, maths and history, _____ the children are also taught music and art. [单选题]A. except forB. instead ofC. in addition to(正确答案)D. in spite of46. Lozano claimed that the motorcycle driver was trying to run him _____. [单选题]A. outB. inC. down(正确答案)D. up47. We’re had to put _____ our wedding until September. [单选题]A. forwardB. downC. upD. off(正确答案)48. You can buy these maps at _____ railway station. They all have them. [单选题]A. any(正确答案)B. thatC. thisD. either49. Details of the murder were _____ by the local paper. [单选题]A. DiscoveredB. revealed(正确答案)C. exposedD. found50. Don’t play with the burning stick, boys, for it often _____ fire. [单选题]A. catchesB. makesC. causes(正确答案)D. gets。
金融英语证书考试：会计真题试题
金融英语证书考试：会计真题试题金融英语证书考试：会计真题试题SECTION ONE (Compulsory) Answer all six questions in this section. Each question carries 10 marks.Question 1 (Total: 10 marks) Read and state whether the following statement are TURE (T) or FALSE (F). For false statements you are required to corrected statements. Write all answers on the answer sheets.1.1 A “Carriage Outwards” account normally has a debit balance.1.2 “Long Term Investment” is an item of shareholders’ fund.1.3 “Cash basis accounting” means that accounts only record items which have realizable values in cash.1.4 A “Purchases” account records only items which were bought for resale.1.5 “Share Premium” is a capital profit. 1.6 A “quick ratio” tests the liquidity of a business.1.7 A variable cost is a cost which changes according to market conditions.Question 2 (Total: 10 marks) Read the following statements and choose the correct answers by writing the alphabetical letter on the answer sheets.2.1 A “relevant cost” is(a) a cost which has been paid(b) a future cost which is associated with the decision at hand.(c) a future cost which must be incurred if a firm is to continue in business.(d) a fixed cost in a project2.2 Provision for doubtful debts is(a) an account recording all debts which are doubtful in collection.(b) a current liability.(c) a current asset.(d) a reduction in the value of an asset.2.3 A cash flow statement(a) shows the amounts of money in cash, or near cash form, received and paid out by a firm from trading during a period.(b) shows the amounts of money in cash, or near cash form, received and paid out by a firm from all activities during a period.(c) shows the change in financial positions of a firm during a period.(d) shows a firm’s cash transactions during a period.2.4 A sole trader’s capital at a particular date equals(a) the amount of cash he has in the business.(b) his net assets at cost in the business.(c) all his assets in the business at realizable values.(d) all his assets at book values in the business less all liabilities of the business.2.5 A balance sheet shows(a) all assets of a firm at market values and all its liabilities ata particular date.(b) all known assets and all known liabilities and capital of a firm at a particular date.(c) estimated values of all assets, capital and liabilities of a firm at a particular date.(d) all assets, all liabilities and proprietors’ fund at book values of a firm at a particular date.2.6 A “liquid asset” means(a) an asset in cash or readily convertible to cash.(b) an asset which has not a physical form.(c) an investment which is realizable at any time.(d) a current asset other than trading stock2.7 A machine bought for resale is(a) a capital expenditure(b) a trading stock item(c) a fixed asset(d) a production cost2.8 A “break-even” sales volume means(a) a sale volume which will produce no profit or loss(b) a minimum sales volume which will produce the target profit.(c) a sales volume which is very close to budget.(d) a sales volume which is below the break-even point.2.9 A dividend paid by a company is(a) an appropriation of profits.(b) a capital expenditure.(c) a revenue expenditure.(d) a return on capital2.10 Capital profits mean(a) profits derived from the use of capital(b) profits derived from the use of fixed assets.(c) returns on capital.(d) profits from disposal of fixed assets.。
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二、阅读理解题解题技巧
阅读理解是一种综合性的技能测试，它不仅 要求考生具有较强的理解能力，还要求考生有一 定的阅读速度。通常，影响阅读的主要因素有三 个：词汇量、语法知识、背景知识。
阅读理解题一般可分为细节题、主旨题、推理 题、词义题和观点题。
二、阅读理解题解题技巧
（1）略读 略读（Skimming）又称浏览，是指跳过细节和
二、阅读理解题解题技巧
普遍认同的解题步骤 （1）先读原文，后看试题，然后回原文定位 （2）先看试题，后读原文，并在原文中定位
Eg.
The University of London is one of Britain’s largest centers for higher education, with a name for international education. Located in one of the world’ s most dynamic(有活力的) cities, we can offer international students a wide and diverse cultural life, as well as the best course choice and teaching. We offer our international students the ability to study and improve the command(掌握) of English, to ensure they get the best from the course of their choice.
不重要的描述与例子，进行快速阅读，以求抓 住文章的大意和主题思想的方法。 What is the main idea of the passage? Which of the following would be the best title? This passage tells us _______. What does the passage mainly discuss?
二、阅读理解题解题技巧
（2）查读 查读（Scanning）是快速查找某一具体信息的
阅读方法。 Which of the following (statements) is NOT
mentioned in the passage? According to the passage, all of the following are
一、语音知识（Part I Phonetics）
在这四个单词中，A，B，C选项的划线部分发音 相同， 只有D选项的划线部分发音不一样，所以 正确答案应是D。
要做好这部分的题，考生应该熟悉英语音素的发 音，知道英语字母及常用字母适合在单词中的读 音，大纲中的每个单词的音标。考试中若遇到没 有把握的单词，可把4个单词中划线部分左右的音 素 （元音、 辅音， 开、 闭音节等）环境进行比 较，找出不同于其它3个的发音环境的那个单词。
主讲教师：郭红霞
金融学、会计专业 学位英语考试
二、学位英语考试大纲分析
（一）考试内容与要求 （二）试卷结构与题型 （三）考试方式与时间
（一）考试内容与要求
本考试内容包括六个部分：分别是语音、阅读理解、词 语用法与语法结构、挑错、完形填空和英汉互译。
考试范围主要参照全日制文理科本科英语教学大纲所规 定的一至三级除说的技能以外的大部分内容。在题型设 计上，除英汉互译部分是主观性试题外，其余试题均采 用客观性的多项选择题形式。
三、各种题型解题技巧
（一）什么是技巧 （二）各种题型解题技巧
（一）什么是技巧
基本功 + 科学分析 实战总结 统计规律 理性判断
（二）各种题型解题技巧
1. 语音 2. 阅读理解题解题技巧 3. 语法与词汇题解题技巧 4. 完型填空题解题技巧 5. 短句识错 6.ቤተ መጻሕፍቲ ባይዱ翻译题解题技巧
一、语音知识（Part I Phonetics）
true EXCEPT ________. How many …?
二、阅读理解题解题技巧
（3）细读 细读（Reading for full understanding）是在找到
文章中的有关部分以后，在此范围内逐句阅读， 特别要对关键词或句仔细琢磨，以便对其有比较 深刻、准确的理解。 It can be inferred from the passage that ________. The passage implies that ________.
（二）试卷结构与题型
会计专业 一、 语音
从ABCD选项中选出一个其他划线部分相同/不 同的选项。 二、判断正误
划线部分有一处错误，请选出。 三、词汇题
四个选项选出最适合句子的选项。 四、阅读理解 五、完型填空 六、翻译
（二）试卷结构与题型
金 融专业
Part I 语音知识（从ABCD选项中选出一 个其他划线部分相同/不同的选项。）
…
Eg.
14. The University assures the first year student that___________.
A. they can have a place in halls of residence if they wish to B. they don’t have to pay for their first-year education C. all of them will be put into some religious groups D. they can rent houses at Newcastle at a very low price
通过单词辨音，测试考生对基本的语 音知识的掌握情况。语音知识部分的考试 题型为选择题，每小题列出4个单词，每个 单词中均有划线标明的一个字母或字母组 合。要求考生辨别划线部分的读音，找出 那个划线部分的读音与其余3个不同的单词。 例如：
A. rather B. northern C. gather D. northward
Part II. 词汇与语法知识 Part III. 完形填空 Part IV 阅读理解 Part V短句识错 Part VI 翻译（英汉互译）（各五小题）
（三）考试方式与时间
由联办高校 组织命题，在同一时间全国 统考。
具体时间：5月、11月 考试形式：会计考试为无纸化考试 （机考）
金融专业为纸质试卷考试。