出自:国家开放大学会计基础知识

通常而言，下列凭证中最具法律效力的会计凭证是（）。

A、收款凭证
B、付款凭证
C、转账凭证
D、原始凭证
企业采购原材料时如果采取银行承兑汇票结算方式，会计上应贷记（）。

A、“其他货币资金”科目
B、“应付票据”科目
C、“银行存款”科目
D、“应付账款”科目
根据企业会计准则，所有已计提减值准备的资产在以后期间价值又回升的，其减值准备均应转回，并冲减原来确认的减值损失。（）

A、√
B、×
企业对“应付债券”确认的利息费用应按照债券面值和票面利率加以确定。（）

A、√
B、×
企业编制资产负债表应遵循权责发生制原则，而编制现金流量表则遵循收付实现制原则。（）

A、√
B、×
某企业列示于财务报表上的资产应当是本企业拥有所有权的经济资源。

A、√
B、×
会计的核算职能，是指会计以货币为主要计量单位，对特定主体的经济活动进行确认、计量和报告。（）

A、√
B、×
在手工记账的情况下，现金日记账和银行存款日记账要求采用订本式账簿。（）

A、√
B、×
企业购买并持有的债券投资，如果自资产负债表日起一年内到期，应当将其归类为流动资产。 （）

A、√
B、×
If payment has recently been made, please accept our thanks and ignore this reminder.

A、如果最近已付款，请接受我们的感谢并忽略这封提示函。
B、如果最近收到了报酬，请接受我们的感谢并忽略该提示。
C、如果最近收到了钱，请接受我们的感谢并忽略该提示。
The profits of our company increases steadily.

A、我们公司的利润总是在增长。
B、我们公司的利润一直在增长。
C、我们公司的利润稳步增长。
We are entitled to cancel it if you fail to honor the contract.

A、如果贵方无法履行合同，我们有权将其撤销。
B、如果贵方失败了而不能履行合同，我们有权将其撤销。
C、如果贵方不尊重合同，我们有权利将其撤销。
Accounting is more than numbers.

A、会计不仅仅是些数字。
B、会计超过了数字。
C、会计运算的内容不只是数字。
Modern logistics is one of the most exciting jobs in the world.

A、现代物流是世界上最激动人心的工作。
B、现代物流是世界上最激动人心的工作之一。
C、世界上令人激动的工作是现代物流。
Transport plays an important part in international business because goods produced have to be delivered to the buyers abroad, and the delivery of goods is to be made possible by transport services. Goods are carried by several means of transport----on road or rail, by sea or air. And in recent years, combined transport which is a road-sea-rail carriage appeared. With the expansion of international trade, the container service has become popular. The use of containers provides a highly effective form of transport by road, rail and sea. Basically, about 98% of world trade is carried out by sea transport. Besides transport by sea, road, or rail, nowadays in order to speed up delivery, carriage by air has also become popular.

1-1、Transport plays an important part in international business because goods produced have to be sent to everywhere in the world.
A、√
B、×
When a company needs to employ new people, it may advertise the job in a newspaper or on a website. However nowadays, people more often find such advertisements on a website. Then people, who are interested, can apply for the job. They send in a letter (or an email) and also a resume (or CV) as well. The two parts are very important in job-hunting. The former is used to apply for a certain position. The latter is used to introduce his or her education background and work experiences. But more and more companies may often ask people to fill out a standard form. The company.s Human Resources Department will then select the most suitable people to attend an interview.

1-1、According to the passage, where can we find job advertisements more often nowadays?
A、In a magazine.
B、In a newspaper.
C、On a website.
She phoned her friend to say she was unable to _____ her appointment.

A、treat
B、keep
C、stand
Have you ___ your sister recently?

A、heard from
B、thought over
C、checked up
Every successful businessperson learned _____failure.

A、on
B、for
C、from
It.s a good idea to ____ the important information for several times if necessary.

A、repeat
B、request
C、regain
The _____ will receive a job offer within three weeks.

A、interviewee
B、appointee
C、trainee
My aunt provides good services，so many _____ customers come every day.

A、normal
B、general
C、regular
I want to _____ a job as a teacher.

A、leave for
B、stand for
C、look for
If she wants to call _____ , I.ll be here all day.

A、anyone
B、anything
C、anywhere
Automobile _____ has declined 71% in the last few months.

A、product
B、production
C、produce
As always, I am ______ about the issue.

A、concerning
B、concerned
C、concerns
The exchange of information is basic ______ business.

A、on
B、to
C、for
The third part is the ________ results.

A、expect
B、expecting
C、expected
I _____ every weekend for the last few months.

A、worked
B、work
C、have worked
I believe team work_______important.

A、was
B、is
C、are
I.d like to know ______ we can go to the park.

A、which
B、when
C、what
Do you think I can use your car for one day? - _________

A、I’m afraid not.
B、No, you can’t.
C、I won’t let you do that.
Here you are, Sir. - _________________

A、All right.
B、Yes, here we are.
C、Thank you very much.
Lisa, I was wondering if you could come to my birthday party this Saturday. - _________

A、By no means.
B、Sure. I’ll be there.
C、No.
I.d like to have a hamburger. What about you? -___________________

A、A hamburger, too.
B、How about the bookstore?
C、It’s up to you.
How can I improve my English? - ____________________________

A、It’s a good idea.
B、That’s easy.
C、You’d better read more.
Do you think you could cut it by 30%? The price is too high.

A、您觉得可以切掉30%吗？代价太高了。
B、您觉得可以剪掉30%吗？价格太高了。
C、您觉得可以减少30%吗？价格太高了。
Every business has its ups and downs, and so does every person.

A、每件事都有兴衰起伏，每个人也一样。
B、每个行业都有兴衰起伏，每个人也都会这么做。
C、每个行业都有兴衰起伏，每个人也一样。
He sat down with some tape and gauze and a pair of scissors.

A、他和胶带、纱布和一把剪刀坐下来
B、他拿着胶带、纱布和一把剪刀坐下来
C、他带着胶带、纱布和一把剪刀坐下来
For larger sums we take legal steps to recover the money.

A、数额较大，我们采取法律措施追回这笔钱。
B、数额较大，我们采取法律措施恢复这笔钱。
C、数额较大，我们采取法律步骤恢复这笔钱。
If you two are going to share an office, you.d better learn how to _____.

A、get up
B、get over
C、get along
Concerning this matter, you would be advised to _____ a lawyer.

A、recommend
B、announce
C、consult
Whether you will succeed or not _____ the time you spend on this project.

A、rests on
B、resists against
C、rests over
My schedule is _____. I can see you anytime.

A、flexible
B、fixed
C、changeable
The next shareholder.s meeting was ________ at the end of this year.

A、scheduled
B、used
C、made
You can take several _______of transportation to reach there.

A、means
B、meanings
C、meaningful
For larger sums we take legal steps to ________the money.

A、cover
B、recover
C、discover
Passenger on flight BA 205 should proceed to _____.

A、gate two
B、second gate
C、the gate second
If you had contacted us ______, we could have changed the packing.

A、the earliest
B、earlier
C、earliest
We can.t go _____ it is raining.

A、for
B、because
C、as
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