北京语言大学22春商务英语补考试题库答案参考1. _ is an operating system similar to Unix.A.Windows NTB.MS-DOSC.OS/2D.Linux参考答案：D2. -What do you think of the Prime Minister&39;s address to the nation? -I like _ of what he said.A.moreB.manyC.fewD.much参考答案：D3. For a current liability to exist, the following two tests must be met. The liability must be due usually within a year and must be paid out of current assets.( )A.正确B.错误参考答案：A4. market tone (选出与题干意义最接近的解释)_A.市场预期B.市场行情C.市场波动D.市场供求参考答案：B5. Under the equity method, a stock purchase is recorded at its original cost and is not adjusted to fair market value each accounting period.( )A.正确B.错误参考答案：A6. The perspective adopted to view the acquiring of an additional language is that of an individual attempts to do so.(语法上正确与否) ( )T.对F.错参考答案：F7. You should _ to one or more weekly magazines such as Time or Newsweek.A.ascribeB.orderC.reclaimD.subscribe参考答案：D8. In the accounting cycle, the last step is ( )A.preparing the financial statementsB.journalizing and posting the adjusting entriesC.preparing a post-closing trial balanceD.journalizing and posting the closing entries参考答案：C9. Click the backward Undo arrow to cancel the first action you performed.( )A.正确B.错误参考答案：B10. Capital expenditures are costs that are charged to Stockholders&39; Equity accounts.( )A.正确B.错误参考答案：A11. The two most common specialized fields of accounting in practice are ( )A.forensic accounting and financial accountingB.managerial accounting and financial accountingC.managerial accounting and environmental accountingD.financial accounting and tax accounting systems参考答案：B12. ICQ is a popular software program for chats can be downloaded for free from the ICQ website.( )A.正确B.错误参考答案：A13. If preferred stock has dividends in arrears, the preferred stock must be ( )A.participatingB.callableC.cumulativeD.convertible参考答案：C14. A computer must include three of following. Which one is not necessary?A. systemB.output systemC.processing systemD.networking system参考答案：D15. jetlag的意思是：extreme tiredness and other physical effects felt by a person after a long flight across different time zones ( )T.对F.错参考答案：T16. Major forms of import surtaxes are _.A.tariffB.countervailing dutyC.antidumping dutyD.variable levy参考答案：BCD17. 下列英汉互译是否正确：“management accounting”“财务会计”。( )A.错误B.正确参考答案：A18. Click the Print button to print the workbook.( )A.正确B.错误参考答案：B19. Having finished their morning work, the clerks stood up behind their desks, _ themselves.A.expandingB.stretchingC.prolongingD.extending参考答案：B20. A computer can be broken down into three distinct categories, namely output, and CPU.( )A.正确B.错误参考答案：A21. 下列英汉互译是否正确：“责任会计”“responsibility accounting”。( )A.错误B.正确参考答案：B22. to approve(选出与题干意义最接近的解释)_A.to abide byB.to comply withC.to have a positive opinionD.to come up with参考答案：C23. According to the economic theory of supply and demand, price is set where supply meets demand, and this price is referred to as the equilibrium price.( )A.错误B.正确参考答案：B24. A check is essentially an order instructing the bank to pay a given sun to a designated person or firm.( )A.错误B.正确参考答案：B25. A VPN offers the security and full data access of a private WAN, but because it runs over the Internet, it is more affordable and complex.( )A.正确B.错误参考答案：A26. In pursuing functional goals, different departments often lose sight of the organizations goals, and no one is totally accountable for the final outcome as a whole.( )A.错误B.正确参考答案：B27. Money acts as a unit of account because we can use it to measure the relative value of goods and services.( )A.错误B.正确参考答案：B28. The _ lawyer made a great impression on the jury.A.protectingB.guardingC.defendingD.shielding参考答案：C29. A balance sheet is a list of the assets, liabilities, and owner&39;s equity of a business for a period of time.( )A.正确B.错误参考答案：B30. _ and I will hit you.A.If you say that againB.Say that againC.Say you that againD.Youll say that again参考答案：B31. approach的意思是：start to deal with in a certain way ( )T.对F.错参考答案：T32. A committee which is established on a permanent basis is known as an ad hoc committee.( )A.错误B.正确参考答案：A33. Cash equivalents ( )A.are illegal in some companyB.will be converted to cash within two yearsC.will be converted to cash within 90 daysD.will be converted to cash within 120 days参考答案：C34. However what really triggered the tremendous growth of computers and its significant impact on our lives is the invention of