北京语言大学21春商务英语离线作业一辅导答案1. obviate(选出与题干意义最接近的解释)_A.to violateB.to remove a difficulty, to avoidC.to allow sb to doD.to be apparent参考答案：B2. The cost method of accounting for stock ( )A.recognizes dividends as incomeB.is only appropriate as part of a consolidationC.requires the investment be increased by the reported net income of the investeeD.requires the investment be decreased by the reported net income of the investee参考答案：A3. reinforcement的意思是：the action or process of reinforcing or strengthening ( )T.对F.错参考答案：T4. A corporation is a business that is legally separate and distinct from its owners.( )A.正确B.错误参考答案：A5. curtail的意思是：the process of promoting a cause or plan ( )T.对F.错参考答案：F6. to appoint(选出与题干意义最接近的解释)_A.to take back propertyB.to meet someones needsC.to choose someone officially for a jobD.to claim for something参考答案：C7. 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：B8. They quickly brought down the age at marriage for both men and women and brought the birth rate to a twentieth century height after more than a hundred years of steady decline.(语法上正确与否) ( )T.对F.错参考答案：F9. I think we need to see an investment _ before we make an expensive mistake.A.guideB.entrepreneurC.consultantD.assessor参考答案：C10. Having finished their morning work, the clerks stood up behind their desks, _ themselves.A.expandingB.stretchingC.prolongingD.extending参考答案：B11. Treasury Stock is listed in the stockholders&39; equity section on the balance sheet.( )A.正确B.错误参考答案：A12. 下列英汉互译是否正确：“Patents and trademarks”“应收帐款”。( )A.错误B.正确参考答案：A13. I suggest we put the scheme into effect, for it is quite _.A.eligibleB.sustainableC.probableD.feasible参考答案：D14. “总资产回报率”应译为“Rate of return (ROR) on total assets”。( )A.错误B.正确参考答案：B15. The transistor computer did not last as long as the vacuum tube computer lasted, but it was less important in the advancement of computer technology.( )A.正确B.错误参考答案：B16. The major forms of business in a market economy are _.A.sole proprietorshipB.partnershipC.corporationD.franchising参考答案：ABCD17. The manager gave her his _ that her complaint would be investigated.A.assuranceB.assumptionC.sanctionD.insurance参考答案：A18. Dividends in arrears are liabilities of the corporation.( )A.正确B.错误参考答案：B19. The fourth generation computers can be characterized by both the jump to monolithic integrated circuits and the invention of _.A.microprocessorB.transistorC.chipD.circuit参考答案：A20. Any difference between the fair market values of the securities and their cost is a realized gain or loss.( )A.正确B.错误参考答案：B21. Tools that are commonly used for promotion are: _A.dvertisingB.sales promotionC.personal sellingD.public relations参考答案：ABCD22. _ knocked down and hurt worried her friends.A.Kates beingB.Kate wasC.Kate beingD.Kate had been参考答案：A23. The ability of a business to pay its debts as they come due and to earn a reasonable amount of income is referred to as ( )A.solvency and leverageB.solvency and profitabilityC.solvency and liquidityD.solvency and equity参考答案：B24. CD-ROM is an optical technology that is used to make compact disks for CD stereo systems.( )A.正确B.错误参考答案：A25. It is generally agreed that the first revealing studies on human relations were made between 1932 and 1943 at the Hawthorne Works Plant of the Western Electric Company.( )A.错误B.正确参考答案：B26. The interest rate specified in the bond indenture is called the ( )A.discount rateB.contract rateC.market rateD.effective rate参考答案：B27. A bank reconciliation should be prepared periodically because ( )A.the depositors records and the banks records are in agreementB.the bank has not recorded all of its transactionsC.any differences between the depositors records and the banks records should be determined, and any errors made by either party should be discovered and correctedD.the bank must make sure that its records are correct参考答案：C28. We are pleased to write to _ you in the hope of doing business with you in this line.A.contactB.get in touchC.contact withD.get contact with you参考答案：A29. The ENIAC used thousands of _, which took up a lot of space and gave off a great deal of heat just like light bulbs do.A.vacuum tubesB.integrated circuitsC.chipsD.switches参考答案：A30. C is an object-oriented programming langu