经济英语选择题

经济英语选择题经济英语选择题经济英语选择题资料仅供参考文件编号：2022年4月经济英语选择题版本号：A修改号：1页次：1.0审核：批准:发布日期：AccountingandAuditing1.Mostaccountingpositionsrequireabachelor'binationofeducationandexperience.A.anattainedB.acalculatedC.acurricularD.anequivalent2.Sgramsinaccountingfirms.A.internship实习B.practiceC.studyD.tutorial3.Accountantshelpmakesurethatafirmisrunefficiently,thatitsrecordsaremaintainedaccurately,andthatitstaxesarepaidproperlyandina.........manner.A.controlledB.courteousC.formalD.timely4.Nowadays,accountantsare.........theservicestheyofferwithbudgetanalysis,investmentplanning,andITconsulting.A.broadeningB.lengtheningC.openingD.reformatting5..........accountantsrecordandanalyzethefinancialinformationofthefirmsinwhichtheyareemployed.A.BusinessB.InternalC.LicensedD.Management6.Whentheaccountanthastochoosebetweentwoacceptablealternatives,theaccountantshouldselectthealternativethatwillreportlessprofit,lessassetamount,oragreaterliabilityamount.Thisisbaseduponwhichprinciple/guidelineA.ConservatismB.HistoricalcostC.MaterialityD.Matching7.Acompanysoldmerchandiseof$8,000toacustomerinDecember.Thecompany'ssalestermsrequirethecustomertopaythecompanyinJanuary.Thecompany'sincomestatementreportedthissaleinDecember.Thisisproperunderwhichaccountingprinciple/guidelineA.FulldisclosureB.RevenuerecognitionC.ObjectivityD.Materiality8.Acompanyborrowed$100,000inDecemberandwillmakeitsonlypaymentforinterestwhenthenotecomesduesixmonthslater.Thetotalinterestforthesixmonthswillbe$3,600.OntheDecemberincomestatementtheaccountantreportedInterestExpenseof$600.Thisactionwastheresultofwhichaccountingprinciple/guideline

A.FulldisclosureB.RevenuerecognitionC.ObjectivityD.MatchingBalanceSheet1.ifyoupossess（拥有）something,youcansaythatyou___it.A.owe B.ownC.owner2.Ifyouhavetoreimburseorrepay（偿还）someone,you___money.A.oweB.own C.yield3.Toletsomeoneelsehavetheuseofyourmoneyforacertainperiodoftime,afterwhichitmustbepaidback,isto___.A.borrowB.lendC.credit4.Totakemoneythathastoberepaidis,onthecontrary,to___A.borrowB.lendC.steal5.Anamountofmoneylentisa___.A.debit B.debtC.loan（借出去的钱）6.Apersonwhohasborrowedmoneyisa___.A.creditorB.debtor（借方）C.owner7.Anotherwordforalenderisa/an___.A.creditorB.debtorC.owner8.Theincomereceivedbysomeonewholendsmoneyiscalled___.A.dividends B.interestC.interests9.Theborrowerhastopaybacktheloanitself,alsoknownasthe___.A.principal(本金)B.principleC.premium10.Theamountofmoneyalenderreceivesforaloanoraninvestment,expressedasapercentage,isknownasitsreturnor___.A.creditB.incomeC.yield（收益）11.Abalancesheetshowsthefinancial.........thatacompanyhasatapointintimeandwheretheycamefrom.A.records B.resources（财富）C.returnsD.revenues12.Itisaninstantphotographthatdisplaysthecompany'sfinancial.........attheendofabusinessmonth,quarteroryear.A.explanationB.position C.publicationD.station13.Theorganizationofabalancesheetreflectsthisbasic.........:assetsequaldebtsplusequity.A.arrangementB.assessmentC.equationD.question14.Assetsareoftenlistedintheorderoftheir.........—whichmeanshoweasyitwouldbetoconverteachassetintocash.A.complexityB.liquidityC.security D.simplicity15.Currentassetswilllikelybeturnedintocashorconvertedintoa(n).........withinayear.A.bonus B.expense C.option D.stockBonus-红利TheProfit&LossAccount1.Aprofitandlossaccountisastatementwhichshows:A.Thereceiptsandpaymentsforaperiodandtheresultingcashsurplusordeficit.B.Therevenuesandexpensesforaperiodandtheresultingprofitorloss.C.Theassetsandclaimsataparticularpointintime.D.Theassets,lessliabilitiesfortheperiodandtheresultingprofitorloss.2.ThegrossprofitmarginratioofPenguinProductsLtdishigherthisyearthanitwaslastyear.Whichoneofthefollowingfactorscouldnotbetrueofthisyearrelativetolastyear?

A.Anincreaseinsalesandanincreaseincostofsales.B.Anincreaseinsalesandadecreaseincostofsales.C.Adecreaseinsalesandadecreaseincostofsales.D.Adecreaseinsalesandanincreaseincostofsales.3.Theincomestatementheadingwillspecifywhichofthefollowing?A.APOINTintimeB.APERIODoftimeC.AyearD.Longerthanayear4.OnDecember1acompanyborrowed$100,000at12%peryear.Theinterestwillbepaidquarterly,withthefirstpaymentdueonMarch1.WhatshouldthecompanyreportonitsincomestatementforDecember?

A.InterestExpenseof$1,000B.InterestExpenseof$12,000C.InterestExpenseof$3,000D.Nothing5.Themaindeductionfromthisrevenueiscalled.........ofsales,theamountofmoneythecompanyspenttoproducethesamegoodsorservices.A.CostB.DiscountC.ExpenseD.Reduction6.Whatisnetprofit?A.ThecashinthebusinessbankaccountB.SalesrevenuelesscostofsalesandexpensesC.SaleslesspurchasesD.RevenuelessexpensesPricing1.________istheamountofmoneychargedforaproductorservice.A.SalaryB.DemandcurveC.PriceD.Wage2.Coststhatdonotvarywithproductionorsaleslevelarereferredtoas________.A.targetcostsB.fixedcostsC.variablecostsD.totalcosts3.Whichofthefollowingisanexternalfactorthataffectspricingdecisions?A.thesalariesoffinancemanagementB.thesalariesofproductionmanagementC.thecompany'soverallmarketingstrategyD.competition4.Ifdemandhardlychangeswithasmallchangeinprice,wesaythedemandis________.A.variableB.marketpenetratingC.atbreak-evenpricingD.inelastic5.ValeoFashionshasjustintroducedanewlineoffashiondressesforteens.Theywillinitiallyenterthemarketathighpricesina________pricingstrategy.A.psychologicalB.market-skimmingC.competitivemarketD.market-penetration6.Whichofthefollowingpricingstrategiesisknowntostimulatemarketgrowthandcapturemarketsharebydeliberatelyofferingproductsatlowprices?A.skimmingpricingB.penetrationpricingC.demand-basedpricingD.competition-basedpricing7.Endingpriceswith$19.99ratherthan$20iscalled:A.skimmingpricingB.Odd-evenpricingC.prestigepricingD.pricelining8.WhenGibsonGuitarCorporationlowereditspricestocompetemoreeffecti