第一篇：会计英语选择题

1．A company acquired 30% of B Company’s voting stock for $200 000 on January 2,2004.A’s 30% interest in B gave A the ability to exercise significant influence over B’s operating and financial policies.During 2004, B earned $ 70 000 and paid pidends of $50 000.B reported earnings of $150 000 for the six months ending June 30, 2005, and $200 000 for the year ending December 31, 2005.on July 1, 2005, A sold half of its stock in B for $140 000 cash.B paid pidends of $60 000 on October 1, 2005.Use the above information to answer the following three questions: ① Before income taxes , what amount should A include in its 2004 income statement as a result of the investment ? A.$15 000

B.$21 000

C.$36 000

D.$80 000 ② In A’s December 31, 2004 Balance Sheet, what should be the carrying amount of this investment? A.$200 000

B.$206 000

C.$221 000

D.$236 000 ③ On its 2005 income statement ,what amount should A report as a gain or loss from the sale of half of its investment? A.$22 000 gain

B.$23 500 gain

C.$500 loss

D.$14 500 gain

2.On May 1, 2005, ABC purchased 30% of the stock of D Corporation for $600 000.During 2005, D had net income of $100 000.On February 1 and on August 1, D paid $30 000 in pidends.On December 31,2005, the market price of the stock is $630 000.what amount should be shown in the Investment in D Corporation account on ABC’s Balance Sheet dated December 31, 2005?

A.$621 000

B.$611 000

C.$629 000

D.$630 000 3.When the fair value of investments in debt securities exceeds their carrying amounts, held-to-Maturity securities and available-for-sale securities should be reported at the end of the year at _____

Held-to-maturity securities

available-for-sale securities A.Fair value

Amortized Cost B.Amortized cost

Fair value C.Amortized cost

Amortized cost D.Fair value

Fair value 4.When an investor uses the equity method to account for investments in common stock, the investment account will be increased when the investor recognizes A.a proportionate interest in the net income of the investee.B.a cash pidend received from the investee.C.periodic amortization of the goodwill related to the purchase.D.depreciation related to the excess of market value over book value of the investee’s depreciable assets at the date of purchase by the investor.5.When a company holds between 20%and 50% of the outstanding stock of an investee, which of the following statements applies? A.The investor should always use the equity method to account for its investment.B.The investor should use the equity method to account for its investment unless circumstances indicate that it is unable to exercise “significant influence” over the investee.C.The investor must use the fair value method unless it can clearly demonstrate the ability to exercise “significant influence” over the investee.D.The investor should always use the fair value method to account for its investment.6.C Corporation owns 75% of H Inc.During the current year, H Inc.reported net income of $150 000 and declared pidends of $40 000.How much would C Corporation increase Investment in Harrell Inc.Stock for the current year? A.$0

B.$82 500

C.$30 000

D.$112 500 7.G Corporation’s temporary investments cost $100 000 recorded as available-for-sale securities and have a market value of $120 000 at the end of the accounting period.The difference between the cost and market value would be reported as a: A.none.B.$20 000 unrealized gain-income.C.$20 000 realized gain.D.$20 000 unrealized gain-equity.8.If a firm purchases $100 000 of bonds of X company at 101 plus accrued interest of $2 000 and pays broker’s commissions of $50, the amount debited to Investment in X company Bonds would be : A.$100 000

B.$103 000

C.$101 050

D.$103 050

1.The rate of interest actually earned by bondholders is called the ______ A.coupon rate

B.effective yield

C.nominal rate

D.stated rate 2.Bonds will sell at a premium when the _____ A.stated rate is higher than the nominal rate.B.Stated rate is higher than the market rate.C.Effective yield is lower than the market rate.D.Effective yield is lower than the stated rate.3.Which of the following is an example of off-balance-sheet financing?_____ A.Consolidated subsidiary B.Capital lease.C.Zero-interest-bearing note.D.Operating lease.4.Typical liability accounts include _____ A.accounts payable, bank loan, wages payable, drawings B.accounts payable, bank overdraft, wages payable, stationery

C.accounts receivable, bank overdraft, wages payable, unearned revenue D.accounts payable, borrowing form the public, bank overdraft, wages payable 5.Which of the following usually is not a current liability? A.Withheld income taxes

B.Deposits received form customers C.Deferred tax payable D.All of these 6.After bonds have been issued, their market value can be expected to _____ A.rise as any premium is amortized.B.Fall if interest rates rise.C.Fall as any discount is amortized D.Rise if interest rates rise 7.When the interest payment dates of a bond are May 1 and November 1, and a bond issue is sold on June 1, the amount of cash received by the issuer will be _____ A.decreased by accrued interest from June 1 to November 1.B.Decreased by accrued interest from May 1 to June 1.C.Increased by accrued interest from May 1 to June1.D.Increased by accrued interest from June 1 to November 1

8.A manufacturer of household appliances may incur a loss due to the discovery of a defect in one of its products.The occurrence of the loss is reasonably possible, and the resulting costs can be reasonably estimated.This possible loss should be _____

Accrued

Disclosed in Footnotes A.Yes

NO B.Yes

Yes C.No

Yes D.No

No 9.Taxable income of a corporation________ A.differs from accounting income due to differences in intraperiod allocation between the two methods of income determination.B.Differs from accounting income due to differences in interperiod allocation and permanenet differences between the two methods of income determination.C.Is based on generally accepted accounting principles.D.Is reported on the corporation’s income statement.10.Taxable income of a corporation differs from pretax financial income because of ___ Permanent

Temporary Differences

Differences A.NO

NO B.NO

Yes C.Yes

Yes D.Yes

No

1.If a corporation has outstanding 1 000 shares of $9 cumulative preferred stock of $100 par and pidends have been passed for the preceding three years, what is the amount of preferred pidends that must be declared in the current year before a pidend can be declared on common stock?_____ A.$9 000

B.$27 000

C.$36 000

D.$45 000 2.All of the following are reasons for purchasing treasury stock except to ____ A.make a market for the stock.B.Increase the number of shareholders.C.Increase the earnings per share and return on equity D.Give employees as compensation 3.Paid-in capital for a corporation may arise from which of the following sources? A.Issuing cumulative preferred stock.B.Receiving donations of real estate.C.Selling the corporation’s treasury stock.D.All of the above.4.Under the equity method, the investment account is decreased by all of the following except the investor’s proportionate share of _____ A.pidends paid by the investee B.declines in the fair value of the investment.C.The losses of the investee.D.All of the options would decrease the investment account.5.Cash pidends are paid on the basis of the number of shares______ A.authorized B.issued C.outstanding D.outstanding less the number of treasury shares 6.The stockholders’ equity section of the balance sheet may include____ A.common stock B.preferred stock C.donated capital D.all of the above 7.Declaration and issuance of a pidend in stock____ A.increases the current ratio.B.Decreases the amount of working capital.C.Decreases total stockholders’ equity.D.Has no effect on total assets, liabilities, or stockholders’ equity.8.If a corporation buys back its own stock, the stock is listed on the balance sheet in the: _____ A.current assets section.B.Long term liability section.C.Stockholders’ equity section.D.Investments section.9.A corporation has issued 25 000 shares of $100 par common stock and holds 3 000 of these shares as treasury stock, If the corporation declares a $2 per share cash pidend, what amount will be recorded as cash pidend? A.$22 000

B.$25 000

C.$44 000

D.$50 000 10.A company declared a cash pidend on its common stock on December 15,20×4,payable on January 12, 20×5.How would this pidend affect shareholders’ equity on the following dates? December 15，January 12, 20×4

20×5 A.Decrease

decrease B.Decrease

No effect C.No effect

No effect D.No effect

Decrease 1.Net cash flow from operating activities is determined by eliminating_____ A.earned revenues from net income.B.Incurred expenses from net income.C.Non-cash expenses from net income.D.Non-cash revenues and non-cash expenses from net income.2.All of the following adjustments are added to net income in computing net cash flow from operating activities except_____ A.Amortization expense B.A decrease in accounts receivable.C.An increase in accounts payable.D.An increase in prepaid expenses.3.Acquiring assets by issuing equity securities would be reported as ______ A.an investing activity.B.A financing activity.C.Both an investing activity and a financing activity.D.A non-cash investing and financing activity.4.When preparing a statement of cash flows, a decrease in accounts receivable during a period would cause which one of the following adjustments in determining cash flow from operating activities?_____ Direct Method

Indirect Method A.Increase

Decrease B.Decrease

Increase C.Increase

Increase D.Decrease

Decrease 5.When preparing a statement of cash flows ,an increase in accounts payable during a period would require which of the following adjustments in determining cash flows from operating activities?______ Indirect Method

Direct Method A.Increase

Decrease B.Decrease

Increase C.Increase

Increase D.Decrease

Decrease 6.All of the following adjustments would be deducted in determining net cash from operating activities except_____ A.amortization of bond premium.B.Decrease in deferred income tax liability.C.Gain on sale of plant assets.D.Increase in accrued liabilities.7.King Co.has provided the following 2006 current account balances for the preparation of the annual statement of cash flows:______

January 1

December 31 Accounts receivable

$11 500

$14 500 Allowance for uncollectible accounts

400

500 Prepaid rent expense

6200

4100 Accounts payable

9700

11200 King’s 2006 net income is $75 000.Net cash provided by operating activities in the statement of cash flows should be ______ A.$72 700 B.$74 300 C.$75 500 D.$75 700 8.The net income for Chenkai Inc.was $3000 000 for the year ended December 31, 2006.Additional information is as follows:______ Depreciation on fixed assets

$1 500 000 Gain from cash sale of land

200 000 Increase in accounts payable

300 000 Dividends paid on preferred stock

400 000 The net cash provided by operating activities in the statement of cash flows for the year ended December 31, 2006 should be _____ A.$4 200 000 B.$4 500 000 C.$4 600 000 D.$4 800 000 9.Rory Co.’s prepaid insurance was $50 000 at December 31, 2006 and $25 000 at December 31, 2005.Insurance expense was $20 000 for 2006 and $15 000 for 2005.What amount of cash disbursements for insurance should be reported in Rory’s 2006 net cash flows from operating activities resented on a direct basis?_____ A.$55 000 B.$45 000 C.$30 000 D.$20 000 10.When using the indirect method to prepare the statement of cash flows, the amortization of goodwill should be presented as a(n)_____ A.cash flow from investing activities.B.Cash flow from financing activities.C.Deduction from net income.D.Addition to net income.

第二篇：英语选择题

1.As a reward ________ passing the exams, she got a new bike from her parents.A.in

B.on

C.by

D.for

2.She felt like ________ frustration, but she was determined not to lose her self-control.A.to cry out of

B.to cry for

C.crying out of

D.crying for

3.All animals communicate, but our special method of speech is __________ to human beings.A.aware

B.unique

C.absolute

D.continual

4.The method he used turned out to be _______ in improving the students' English.A.effective

B.ability

C.response

D.explicit

5.The boss refused to give any _______ on the fact that his workers were out of jobs.A.response

B.comment

C.answer

D.reply

6.The police searched the city in an effort to catch the man who ______ the murder last week.A.limited

B.made

C.did D.committed

7.They had to examine the dead tiger before they were _______ as to who killed it.A.positive

B.senior

C.virtual

D.vital

8.He could be ________ about everything else in the world, but not about Manet, his loving child.A.visual

B.critical

C.favorite

D.essential

9.Measures had to be taken in face of the housing problem that ________ in the city.A.founded

B.raised C.arose

D.produced

10.Some previous study of music or performance experience is desirable though not a formal ________ for students wishing to take the course.A.requirement

B.commitment

C.management

D.assignment

11.He has surely ________ his government to continuing down the path of economic reform.A.commented

B.communicate

C.guaranteed

D.committed

12.It was hard work but we all felt ________ at the end of the project.A.embarrassed

B.frustrated

C.rewarded

D.challenged

13.The combination of virtual and traditional learning will ________ the scope of every lesson and increase the students' interest.A.reflect

B.instruct

C.hinder

D.expand

14.It would be best to deal with these issues at once, before problems ________.A.arise

B.reflect

C.expand

D.challenge

15.There is talk of raising the admission ________ to restrict the number of students on campus.A.assignments

B.requirements

C.commitments

D.minimum

16.The reality is, as it has always been, that teaching is a rewarding, but at times ________ profession.A.instructing

B.benefiting

C.well-paying

D.frustrating

17.Dennison was known to pay his men handsomely, but in return he expected complete loyalty, total ________, and absolute respect.A.judgment

B.statement

C.commitment

D.assignment

18.The Government is ________ to health service in order to make sure that everyone in need of treatment receives it.A.expanded

B.committed

C.commented

D.communicated

19.During the interview I was the first to ask him ________ questions that put the Bonn government in an awkward position.A.instructing

B.intimidating

C.rewarding

D.embarrassing

20.I didn't realize the food problem was so ________ in this city;with winter coming, many people would starve to death without more help.A.essential

B.critical

C.explicit

D.effective

21.Some came to obtain new power, some to laugh, and others to satisfy their ________.A.humor

B.confidence

C.conflict

D.curiosity

22.I'm sure this delightful book will ________ to children of all ages.A.appeal

B.attract

C.interest

D.draw

23.The report said that general ________ of the policy was still slow in coming.A.argument

B.acceptance

C.response

D.curiosity

24.Have ________, my dear.Some things take time.A.credibility

B.perfection

C.guidance

D.patience

25.This has tended to foster(养成)a very negative ________ toward this company and its staff.A.sense

B.belief

C.attitude

D.reason

26.Jack was astonished.He just sat there ____________.A.with a wide open mouth

B.with a mouth wide and open

C.with a open wide mouth

D.with his mouth wide open

27.Jim rode along ____________.A.his dog is running and barking after him

B.with his dog's running and barking after him

C.with his dog running and barking after him D.his dog being running and barking after him

28.There are four factories in our institute, ____________.A.while each having over 100 workers

B.each having over 100 workers

C.which there are over 100 workers

D.with each that has over 100 workers

29.I lost your telephone number._______ I would have rung you up long before.A.And

B.But

C.Otherwise

D.Unless

30.I got a little ________ when I learned that the appointment with the general manager was changed to another time.A.concerning

B.horrible

C.upset

D.awful

31.The changes you have made to the rules are too ________.The rest of the members will never accept them.A.fine

B.excited

C.radical

D.tuneless

32.No matter what you say, I'm coming ________.A.anyway

B.any way

C.in a way

D.in the way

33.That Sandy wears ________ makeup annoys her mother.A.many

B.very

C.that much

D.so

34.The story he is telling is so ________ that some of the listeners begin to ask him to stop.A.pleasant

B.horrible

C.healthy

D.exciting

35.What a ________ smell!Open the window and air out the room.A.disgusting

B.pleasing

C.wonderful

D.disturbed

36.It should of course be given back.There is no ________ about that.A.argument

B.reason

C.view

D.point

37.None of the people in the purchasing(购买)department office will ________ that they have made the wrong decision in buying that stuff at such a high price;they want to continue telling people they are perfect.A.accept

B.adopt

C.neglect

D.admit

38.If two beliefs, ideas, or interests are in ________, they are very different and are against one another.A.struggle

B.fight

C.conflict

D.trouble

39.The idea ________ to him so much that he took it without hesitation.A.appealed

B.interested

C.drew

D.attracted

40.Please go away and let me get on with my work ________.A.in peace and quiet

B.at peace

C.for silence

D.in quietly

41.Even if they survive such a serious accident, they will be badly hurt or ________ for life.A.cured

B.crippled

C.cared

D.contracted

42.Disease _________ during the journey and many passengers had to be rushed to hospital for treatment.A.broke out

B.broke down

C.started off

D.started out

43.A good swimmer should learn to __________ the movements of his arms and legs.A.combine B.connect

C.cooperate

D.coordinate

44.It is considered inappropriate for a former president to _________ in commerce.A.occupy

B.adjust

C.conduct

D.engage

45.The small town became a tourist attraction and its only restaurant became so crowded that the ______________ had to eat at home every night.A.locals

B.citizens

C.migrants

D.emigrants

46.The products have been __________ to strict tests before leaving the factory.A.subjected

B.adjusted

C.objected

D.constricted

47.Nobody knows ___________ how many people are to be blamed for the coalmine accident, so the government is trying to find out the whole truth.A.inwardly

B.before

C.cleverly

D.precisely

48.The large wings of that bird ___________ it to fly high and fast.A.make

B.enable C.force D.realize

49.Twenty years ago it was common to see people ____________ from hunger on the streets in that poor nation, but clearly the situation has improved greatly since then.A.calling

B.preventing

C.resulting

D.collapsing

50.After a long period of regular exercise, I now ____________ much less than I used to.A.weigh

B.like

C.grow

D.increase

51.____________ at the price list, he'd have known what would happen in the end.A.Had Mr.Robinson looked

B.For Mr.Robinson looked

C.Have Mr.Robinson looked

D.Before Mr.Robinson looked

52.If he _______ the policeman honestly, he would not have been arrested.A.would answer

B.answer

C.should answer

D.had answered

53.After Stephen's sudden ____________ during the meeting, he was rushed to hospital.A.collapse

B.stress

C.cripple D.bang

54.If you have difficulty ____________ a particular book, please ask one of the librarians for assistance.A.to locate

B.locate

C.locating

D.of locating

55.A fire started in the plane, and the pilot was forced to make an ____________ landing.A.emergence

B.merging

C.emerging

D.emergency

56.____________ international pressure, progress has slowed in the peace talks.A.In despite of

B.Despite

C.Despite of

D.In spite

57.The victims suffered ____________ head injuries in the accident.A.secure

B.severe

C.sincere

D.stern

58.Riding a bike helps develop a child's sense of ____________.A.direction

B.movement

C.balance

D.coordination

59.Carter is in charge of the office while I'm ____________.A.leaving B.on leaving

C.on leave

D.on relief

60.Although we welcome the proposal, we shall ____________ detailed examination in the committee.A.subject it to

B.subject to

C.subject to it

D.subject it

61.When you're in Paris you can't help being ________ of the way the streets are kept clean.A.effective

B.relaxed

C.conscious

D.obvious

62.The book offers some advice about how to make a good ________ at job interviews.A.attitude

B.reaction

C.effect

D.impression

63.He was a good worker who was ________ to his family as well as to his work.A.consistent

B.committed

C.content

D.engaged

64.It is very difficult, for the time being, to ________ how much money is needed.A.account

B.sign

C.range

D.estimate

65.The teacher praised and rewarded the good ________ of his students in class.A.status

B.behavior

C.function

D.sign

66.We must ________ our attention on the question of reducing our cost.A.pay

B.focus

C.absorb

D.promote

67.It is said that ________ to the plan so far have been positive.A.reactions

B.views

C.ideas

D.opinions

68.Have you ever noticed that Jack always ________ a picture of quiet self-worth?

A.impresses

B.focuses

C.projects

D.communicates

69.She has been known to become upset at the ________ of blood.A.sight

B.view

C.show

D.range

70.The age ________ of the study population will greatly influence the final result.A.barrier

B.position

C.distance

D.range

71.He knew what he had to do, and he got up and did it before he changed his ________.A.head

B.mind

C.brain

D.sense

72.Edwina's office faced south and had a(n)________ of the lake.A.sight

B.look

C.impression

D.view

73.For most people in China, the bicycle is still their main ________ of transport.A.means

B.impression

C.attraction

D.course

74.The movement and noise of the machines ________ him completely.A.reacted

B.hold

C.noticed

D.absorbed

75.Mary was so _______ in her job that she didn't hear anybody knocking at the door.A.attracted

B.excited

C.absorbed

D.drawn

76.Many of the children ________ some difficulty in learning the material.A.ran

B.encountered

C.acquainted

D.influenced

77.His facial ________ told me that he didn't want to discuss the issue.A.expression

B.feeling

C.meaning

D.show

78.Motoring organizations have started a(n)________ for safer roads in the area.A.action

B.measure

C.campaign

D.achievement

79.Given the general ________ of his health, it may take him a while to recover from the operation.A.function

B.situation

C.manner

D.state

80.To secure our future, we need a(n)________ economic strategy.A.consistent

B.obvious

C.interested

D.huge

81.Robin thought that the best _______ to learning a foreign language is the study of the spoken language.A.method

B.way

C.means

D.approach

82.Listening, speaking, reading, and then writing _______ the basic order in language learning.A.assists

B.constitutes

C.establishes

D.founds

83.If you try to learn too many things at a time, you may get _______.A.alarmed

B.scared

C.surprised

D.confused

84.He's not got another job yet and it's not ______ he will for some time.A.likes

B.unlike

C.likely

D.liked

85.The teacher handed _____ books to every student at the beginning of the class.A.on

B.down

C.over

D.out

86.The young professor ______ himself as an international leader in the field of mathematics.A.established

B.built C.founded

D.found

87.His thoughts were _______ from the subject by the arrival of his friends.A.attracted

B.suffered

C.distracted

D.related

88.She is a ______ woman who is certain of her ideas and actions.A.significant

B.aware

C.confident

D.intense

89.______ I admit that the problems are difficult, I don't agree that they can't be solved.A.For fear that

B.Because

C.While

D.Until

90.I'm going to spend the winter vacation in Shanghai, ______ I have relatives.A.because

B.which

C.that

D.where

91.As a result, we do not see ourselves as capable of giving any useful opinion on the possible ______ that a trial might have on his health.A.effects

B.affects

C.adopts

D.adjusts

92.The university has already cut its budget as much as possible without ______ its quality and reputation.A.correcting

B.adopting

C.risking

D.effecting

93.______ your age or knowledge of the language, you'll be 100% involved in your studies from the first lesson to the last.A.As a result of

B.In spite

C.Despite of

D.Regardless of

94.His policies, especially in the first two years of his presidency, have often been ______ and contradictory.A.confuse

B.confusing

C.demanded

D.demanding

95.They carried the chairs and benches ________ as it was raining outside.A.indoor

B.indoors

C.outdoor

D.outdoors

96.This is my first time in this city, so the first thing I need to do is know about the bus ________ here.A.routes

B.roads

C.ways

D.paths

97.He said he had caught a bad cold and told me to ________ him.A.stay at

B.stay up

C.stay in

D.stay away from

98.You can ________ how surprised I was when I was told that I had received the highest marks on the final examination.A.imagine

B.register

C.boast D.yell

99.The thief's actions ________ a heavy punishment, and the judge sentenced him to ten years in prison.A.called out

B.called at

C.called for

D.called on

100.I know nothing about him ______ that he lives next door with a peculiar dog.A.except with

B.addition to

C.except

D.only

101.________ the trashman went to the garden to pick up garbage, the old lady would stare at him in surprise.A.Each time

B.At a time

C.At one time

D.Once upon a time

102.He lived in Shanghai and Beijing, but doesn't like ________ city very much.A.neither

B.both

C.each

D.either

103.Go ________ home at once and don't stop off anywhere on the route.A.just

B.only

C.right

D.rightly

104.________ to what they had expected, the film ended up a total failure.A.Oppose

B.Contrary

C.Against

D.Opposing

105.I haven't read this book, and my brother hasn't ________.A.either

B.neither

C.also

D.too

106.Thanks go to the trashmen who leave the streets ________ each night.A.cleanest

B.cleaner

C.cleaning

D.cleanlier

107.With the job ________, he went to see a film with his colleagues.A.done

B.doing C.to do

D.do

108.Neither his friends nor his mother ________ his marriage to that girl.A.accept

B.accepts

C.agree

D.agrees

109.He made up his mind to ________ the post till the end of the year.A.keep in

B.remain under

C.stay at

D.go on

110.Good managing of a company ________ great efforts.A.calls for

B.calls out

C.calls in

D.calls at

111.I don't think he will change his mind, ________?

A.won't he

B.do I

C.will he

D.don't I

112.__________ that the pilot couldn't fly through it.A.The storm so severe was

B.So severe was the storm

C.So the storm was severe

D.Such was the storm severe

113.Hardly ____________ when the bus suddenly pulled away.A.they had got to the bus stop

B.did they get to the bus stop

C.were they got to the bus stop

D.had they got to the bus stop

114.No sooner _________ than the truck started off.A.his luggage was loaded

B.had his luggage been loaded

C.loaded his luggage

D.his luggage was being loaded

115._______ thought this was a good thing.A.Not everybody

B.Not anybody

C.Only somebody

D.Just somebody

116.“Did Jack and Tom understand her?” “No._______ of them is very bright.”

A.No one

B.None

C.Not one

D.Neither

117.English words are not always spelled _______.A.the way they sound

B.the way they to sound

C.the way they are sounding

D.as they are sounding

118.He arrived late, _______ was annoying.A.what

B.that C.which

D.the which

119.Most people have no real idea how to change to healthy food, and Maureen was no ________.A.foundation

B.possibility

C.exception

D.ignorance

120.He always knew what time it was, as if by ________.A.instinct

B.imagination

C.reaction

D.reality

121.He refuses to let others speak, as he ________ every meeting.A.confronts

B.affects

C.attaches

D.dominates

122.The creating of the first steam-powered machine, by James Watt, was a(n)________ idea that required thought and great effort.A.spontaneous

B.original

C.previous

D.cautious

123.Young children have a limited attention ________ and can't focus on one activity for long.A.range

B.span

C.reach

D.spread

124.At the end of the game, the whole crowd ________ their feet and cheered wildly.A.emerged from

B.rose from

C.got to

D.stood up

125.She can't remember committing the murder, although all the facts point to her ________.A.guilt

B.intention

C.violence

D.victim

126.Still, in their journal articles, these researchers are ________ about telling people to give up dieting.A.accurate

B.cautious

C.apparent

D.aware

127.Mr.Clark and Mr.Chrétien may indeed ________ to make up after years of conflict.A.contrive

B.acquaint

C.acquire

D.admit

128.The fire was started when a passing motorist carelessly ________ a cigarette out of his car.A.attached

B.shook

C.tossed

D.turned

129.I went to the photo shop to have my photos _______________ to cover my walls at home.A.enlarged

B.adjusted

C.adopted

D.afforded

130.These were the people who ________ using force to stop violence.A.advocated

B.argued

C.intended

D.offended

131.Such thoughts will ________ the way the courts decide on what sentence to pass on the accused.A.effect

B.impress C.absorb

D.affect

132.Most people believe that he is quite ________ of lying to get out of trouble.A.capable

B.enabled

C.able

D.skilled

133.The writer clearly ________ his readers to identify with the main character.A.tends

B.extends

C.intends

D.designs

134.We were told that most of our luggage would be ________ by sea.A.approached

B.transported C.handled

D.communicated

135.His letters ________ a different side of his personality.A.imagine

B.advocate

C.reveal D.dominate

136.Patients, it is claimed, were kept in ________ of what was wrong with them.A.foundation

B.possibility

C.exception

D.ignorance

137.They have ________ as the leading scientists in their field.A.emerged

B.known

C.broken

D.recognized

138.The product is aimed at young people in the 18-25 age _______.A.range

B.span

C.reach

D.spread

139.I thought I would remain calm, but when I was ________ by the TV camera, I became very nervous.A.confronted

B.affected

C.attached

D.dominated

140.Our local hospital has become the latest ________ of the cuts in government spending.A.guilt

B.intention

C.violence

D.victim

141.Without a passport, leaving the country is _______.A.out of question

B.without question

C.in the question

D.out of the question

142.His opinions would often ____________ from one extreme to the other.A.transfer

B.enhance

C.flash

D.swing

143.The audience ___________ the decision, but I pointed out that we ought not to relax about this matter.A.applauded for

B.applauded

C.applauded to

D.applauded at

144.Additional time is required for cooking or ___________ homemade dishes.A.chill

B.to chill

C.chilled

D.chilling

145.While she waited, she tried to __________ her mind with pleasant thoughts of the vacation.A.occupy

B.compose

C.think D.intensify

146.The children will now play some pieces of music that they __________ themselves.A.were taught

B.composed

C.accomplished

D.worked

147.The psychologist advised them to __________ a certain portion of time each evening for homework.A.set about

B.set apart

C.set aside

D.set out

148.It is __________ that a prospective employer should want to know if someone has a criminal record.A.reasoning

B.a reason for

C.reasoned

D.reasonable

149.A credit card is particularly useful __________ and there are often insurance benefits if you pay for your travel with the card.A.when it is traveling

B.when traveling

C.traveling

D.when they are traveling

150.The general health situation in the city seems reasonably _________.A.satisfied B.satisfying

C.satisfactory

D.satisfaction

151.A police car sped down the street, __________.A.lights flashing

B.lights flashed

C.lights were flashing

D.lights to flash

152.Have you seen Henry lately? My teacher wants to know _______.A.how is he getting along

B.how he is getting along

C.what is he getting along

D.what he is getting along

153.The people at the party were worried about Janet because no one was aware _______ she had gone.A.of where

B.where that

C.of the place that

D.the place

154.The heating system here has an ______ temperature control.A.aggressive

B.intentional

C.accidental

D.automatic

155.My uncle is great.In our family, he's ______ his cooking.A.famous about

B.famous with

C.famous for

D.famous in

156.It is nice to travel with ______ paid by your boss, at no cost to yourself.A.prices

B.costs

C.offers

D.activities

157.The gasoline ______ destroyed the company and injured many people.A.explored

B.extended

C.expanded

D.explosion

158.Only two people survived the fire that ______ at midnight.A.broke out

B.broke off

C.broke up

D.broke down

159.To complete the task successfully, we have to get well prepared ______.A.in advance

B.in detail

C.in turn

D.in force

160.The policeman went from house to house, ______ whether anyone had seen the lost boy.A.asking

B.interrupting

C.informing

D.introducing

161.On our trip out of the country we visited ______ in England.A.relationship

B.relation

C.relatives

D.person

162.Theory couldn't do without practice, _______ without theory.A.practice could do either

B.neither practice could do

C.practice could do neither

D.nor could practice do

163.I _______ the truth of your remarks, although they go against my interests.A.cannot but admit

B.cannot but to admit

C.cannot but admitting

D.cannot help but admitting

164.She hardly ever eats _______ potatoes.A.every bread or

B.bread or

C.neither bread or

D.neither bread nor

165.That's the hotel _______ last year.A.which we stayed

B.that we stayed

C.for which we stayed

D.where we stayed

166.We often advise him not to drink more wine _______ is good for his health.A.as

B.that

C.than

D.but

167.“Why does Dr.Takin prefer his office?”

“Because here he is free to do his research _______ he wants.”

A.some way

B.anyhow

C.anyway

D.whatever

168.I have never dined with you, sir;and I see no reason _______.A.how should I now

B.how I should now

C.why should I now

D.why I should now

169.Advertising is different from other forms of communication _______ the advertiser pays for the message to be delivered.A.in which

B.in this way

C.in that

D.in order that

170._______ electric wires are made from lead is common practice.A.What

B.Whether

C.That

D.How

171.Unemployment in some large cities was _______ problem that the government had to provide free grain for many of the poor people.A.so a serious

B.a such serious

C.a so serious

D.such a serious

172.No matter _______ they added to their knowledge and abilities, the old professor was never satisfied.A.what many

B.how many

C.what much

D.how much

173.They didn't break the bad news to his mother _______ that she might break down.A.unless

B.for

C.because

D.for fear

174.The strike was not a success because of the workers' leader who ________ the managers.A.sold out to

B.sold out

C.sold off

D.sold up

175.In our discussion today, I'd like first to ________ the influences that the Internet will exercise on modern life.A.account to

B.account for

C.talk

D.say

176.I work in the English department that _______ three teaching sections.A.makes of

B.constitutes

C.consists of

D.forms

177.Being ________ who you really are is the first step to integrity.A.open to

B.open for

C.open with

D.open about

178.You asked me if you should move your parents in.Well, I can't advise you on such a question;it's a matter of ________.A.consciousness

B.conscience

C.kindness

D.sympathy

179.The ________ she is in is whether to get married and live her own life or to stay at home supporting the family.A.trouble

B.problem

C.choice

D.dilemma

180.Though ________ possible punishment, some students are still inclined to cheat on tests.A.aware of

B.knowing

C.recognizing

D.being aware

181.To cheat or not to cheat, this is a(n)________ of honesty.A.question

B.problem

C.request

D.issue

182.To be frank, I'd rather you ________ in the case.A.will not be involved B.not involved

C.not to be involved

D.were not involved

183.If you think that the illness might be serious you should not ______ going to the doctor.A.put off

B.hold back

C.put away

D.hold up

184.If you want to know the train timetable, please ______ at the booking office.A.acquire

B.inquire

C.request

D.require

185.He thought that _______.A.the effort doing the job was not worth

B.the effort was not worth in doing the job

C.it was not worth the effort doing the job

D.it was not worth the effort by doing the job

186.The coming of the railways in the 1830s ______ our society and economic life.A.transformed

B.transported

C.transferred

D.translated

187.I have no objection _____ the evening with them.A.to spend

B.to spending

C.of spending

D.spending

188.Realizing that he hadn't enough money and ________ to borrow from his father, he decided to sell his watch.A.not wanted

B.not to want

C.not wanting

D.wanting not

189.In preparing scientific reports of laboratory experiments, a student should ______ his results in logical order and clear language.A.perceive

B.protest

C.raise

D.present

190.They are teachers and don't realize ______ to start and run a company.A.what it takes

B.what takes it

C.what they take

D.what takes them

191.There was not a hut in the village _______ he had not brought food and comfort.A.which

B.to which

C.in which

D.that

192.______ they reached the center of the city, they stopped the car at a restaurant.A.Before a mile or so when

B.For a mile or so after

C.Further than a mile or so

D.A mile or so before

193._______ is of no concern to me.A.It rains or not

B.Whether it rains or not

C.If or not it rains

D.Will it rain

194._______ the prisoner escaped is a mystery.A.What

B.Whatever

C.How

D.However

195.Newton was one of the greatest men _______ ever lived.A.he

B.that

C.which

D.whom

196.“What a beautiful day!” “Yes, it's _______ that I'd like to take a walk.”

A.such nice weather

B.too nice weather

C.so nice weather

D.nice weather so

197.Mrs.Lindon has _______ that she is unable to get a job.A.such small education

B.so little education

C.a such little education

D.a so small education

198.Mary has done very well, _______ she has only one year of experience teaching.A.considering that

B.in that C.as soon as

D.for that

199.You can fly to London this evening _______ you don't mind changing planes in Paris.A.provided

B.unless

C.except

D.as soon as

200.It has the same result, _______ way you do it.A.as

B.however

C.what

D.whichever

第三篇：英语选择题

3-1答案在最后

1．It took a long time for the theory of evolution to be ______.A.permitted B.tolerated C.accepted D.absorbed 2.His _______ to become President is likely to be realized.A.ambition B.personality C.curiosity D.principle 3.They ______ their party leader and voted against his plan.A.deprived B.defied C.detected D.devised 4.Despite the author's evidence attempting at objectivity, his view remains ______.A.biased B.impressive C.fragmented D.impersonal 5.The businessmen discussed the contract ____ but never actually signed anything.A.at length B.at sea C.at random D.at will 6.I can buy the house only if a _____ for $6000 is obtainable.A.monopoly B.morality C.mortgage D.momentum 7.The World Environment Protection Conference, which took place in June 1992, was a very _____ meeting.A.productive B.overwhelming C.compulsory D.protective 8.A new machine was used in the plant.It was expected to lead to ___ improvement of up to 40 percent.A.product B.produce C.productivity D.producer 9.According to the rules of the game, the contestant at the front of the line must turn quickly and race towards the ________.A.front B.rear C.background D.foreground 10.The little boy could not _____ the temptation of the piece of chocolate.A.insist B.resist C.persist D.consist 3-2 1.The western areas of the country were so _____ that no animals or birds can survive there.A.barren B.fertile C.dangerous D.quiet 2.The dry grass was on fire, and they had to put out _______ A.blaze B.spark C.flare D.shine 3.In Britain people _____ four million tons of potatoes every year.A.swallow B.dispose C.consume D.exhaust 4.The food was declared unfit for human ______ A.absence B.consumption C.transmission D.destruction 5.Our troops are in ____ with the enemy A.contract B.contrast C.contact D.contest 6.There is ___ trouble on the frontier;it breaks out every six months A.continual B.continuous C.constant D.considerable 7.An almost __ line of traffic was moving at a snail's pace through the town.A.continuous B.constant C.solid D.continual 8.I don't understand the word you used in this sentence, please ___ it for me A.detain B.define C.detect D.Confirm 9.The farmers were more anxious for rain than the people in the city because they ___ more the outcome of rain A.depended on B.suffered from C.influenced D.led to 10.Whether I go to university or not is __ on what grades I get in my exams.A.independent B.subsequent C.evident D.dependent 11.He was usually very kind so that his sudden ___ greatly surprised us A.harshness B.unhappiness C.heartiness D.uprightness 12.The final document was, of course, supposed to mend the damage ___ upon the world by the war A.imposed B.impressed C.compelled D.compressed 13.She used to spend the evenings ___ and watching television A.knitting B.kitting C.kneeling D.knocking 14.I haven't the faintest ___ what you are talking about A.notion B.notation C.norm D.nutrition 15.The old lady has developed a __ cough which cannot be cured completely in a short time A.perpetual B.permanent C.chronic D.sustained 16.His anxiety and worry ___ him to rush into the room and interrupt our talk.A.shoved B.saddened C.prompted D.ridiculed 17.Act ___ to remove spots from these fabrics A.promptly B.properly C.tightly D.timely 18.Because she did not want additional responsibilities, she accepted the promotion ____ A.reluctantly B.satisfactorily C.remarkably D.swiftly 19.There is some ___ between the accounts of the accidents, but all the important details are different A.refreshment B.assimilation C.resemblance D.depression 20.The ten-year-old girl ___ her mother somewhat more than does her elder sister A.familiarizes B.analogies C.assembles D.resembles 21.Although he was on a diet, the food ___ him enormously A.inspired B.tempted C.overcame D.encouraged 22.Susan loves chocolate so much that she can hardly resist its ____ A.brand B.sight C.temptation D.variety 23 A large jar ___ off the shelf, spilling its contents over the floor A.collided B.slipped C.slid D.tumbled 24.The propeller began to ____ and the small plane started down the runway A.surge B.whirl C.tangle D.wrinkle 3-3 1．Who do you suppose ________ this music?

A.composed B.motivated C.generated D.activate 2.Thirty days or so ______ a month and twelve months a year.A.combine B.communicate C.constitute D.concentrate 3.He _______ great satisfaction from his stamp collection.A.deforms B.detects C.deserves D.derives 4.Entries were anonymous, and some of the judges insisted that Winston's picture — one of his first of Chartwell — was the work of a professional, not an amateur, and should be ___________.A.quality B.qualify C.qualified D.disqualified 5.I think we have gained _________ experience to deal with this problem.A.effective B.sufficient C.efficient D.affected 6.The Windows allows a computer user to execute multiple programs __________.A.proudly B.swiftly C.awkwardly D.simultaneously 7.Every evening, in this park, you can see groups of elders dancing to the ________ of some popular music.A.rhythm B.busy C.reluctant D.careful 8.Ernest Hemingway is noted for his ________ of language.A.clarity B.similarity C.certainty D.community 9.A tidy and delicate composition is necessary for the _______ sake of a good mark.A.name B.sake C.fake D.make 10.We firmly _______ that the South China Sea is the Chinese territory.A.blaze B.suppose C.proclaim D.predict 11.To say that a soldier fought in battle like a lion may be a good descriptive ___, but it does not mean that he was on all fours, roaring and wagging his tail!A.anecdote B.analogue C.analogy D.analysis 12.There is clearly a rigid dominance hierarchy ____ to a pecking order among Japanese macaques.A.analogous B.analytic C.anarchic D.androgynous 13.When new cases of dishonesty were discovered in government departments, the public began to demand again laws to clear ___ the civil service A.up B.away C.off D.Out 14.Salespeople customarily get some ___ according to their volume of business.A.commitment B.committee C.commission D.community 15.About three quarters of them---anyone describing them as “inmates” is instantly corrected by hospital staff---______ very serious crimes and are admitted for mental illness or psychopathic disorders A.have executed B.have committed C.have offended D.have violated 16.An animator has to build up his or her work frame by frame.Each film takes a very long time to make, and so ____ are essential to see the project through to the end.A.research and development B.continuity and relaxation

C.persion and rewards

D.dedication and commitment 3-4 1.The insurance adjuster had to _____ the exact value of the missing jewels.A．assure B.ensure C.insure D.ascertain 2.It is part of the doctor's duty to _____ his patients on the treatment of their own disease.A．confess to B.count on C.confer with D.confide in 3.I have always______ of the present government's education policy, in particular its position on student grants.A．disagreed B.opposed C.protested D.disapproved 4.Although not an economical himself, Dr.Smith has long been a severe critic of the government's_____ Policies.A.economical B.economy C.economic D.economics 5.Churchill was one of the world's most _____ statesmen.A.eminent B.imminent C.illicit D.explicable 6.Your______ contracts, your minds are focused upon a small circle of details.A.horizon B.scope

C.body D.report 7.It was her carelessness that led Jane to fail in the final examination not her_____ of the subject.A．proficiency

B.pride C.ignorance

D.wisdom 8.Patriotism teaches people to believe that their country, and by_____ their government, is always right.A．definition B.illustration C.deduction D.implication 9.Technical_____ involves purchase of new equipment and replacement of old machines.A．frustration B.violation C.illustration D.innovation 10.The treaty is unfair;we must______ it right now.A．concede B.conceal C.jog D.junk 11.The tutor asked his student to leave a wide ______ when typing their essays.A．border B.column C.surrounding

D.margin 12.His _____ with computers began six months ago.A．imagination B.innovation C.observation D.obsession 13.An explanation or statement that is______ seems likely to be true or valid.A.plain B.plausible C.authentic D.applicable 14.The economic crisis in that country have threatened the _______of the government.A.stability B.capability C.persistence D.permanence 15.The boxer_______ and almost fell when his opponent hit him.A.scattered B.staggered C.stammered D.shattered 16.The change in the ideology and behavior of these old-timers is_______ in history.A.unquestionable B.unbearable C.unfortunate D.unprecedented 17.I can't________ the design of the machine as you describe it.A.reckon B.visualize C.follow D.initiate 3-5 1.This company is too small to ______ against the large international companies.A.compete

B.compile

C.rival

D.refrain 2.Her _________ and experience make her an excellent person for the job.A.competence

B.complacency

C.compensation

D.competition 3.Most substances _____ when they freeze so that the density of a solid sustance is higher than the density of its liquid.A.contrast

B.contact

C.contract

D.contest 4.We guarantee prompt ______ of goods.A.delivery

B.arrival

C.carriage

D.service 5.Most engineers were ______ about the effectiveness of the new model of word processors.A.pessimistic

B.doubtful

C.worry

D.ignorant 6.Until recently, few but poets, philosophers, and doctors chose to ______ the subject of death.A.dwell on

B.think in

C.dispose of

D.regard as 7.One of the difficulties, you, as a college student, will ______ is the adapatation to a completely new life.A.answer

B.solve

C.encounter

D.decide 8.You are too impatient ______ her.She is only a child.A.of

B.with

C.for

D.at 9.The heat was so ______ from the fire that the fireman could not enter the building.A.tense

B.intense

C.internal

D.external 10.Oxford is a city with such a mind-blowing reputation that many who come here find themselves ______ by the place and can’t wait to leave, while others, who take to it like a duck to water, find themselves returning again and again.A.threatened

B.intimidated

C.deprived

D.maltreated 11.This will have an impact on how the ______ pides his money among different countries and stocks.A.transistor

B.investor

C.sponsor

D.ancestor 12.Another audience burst into ______ as a tall man spoke about the problems he faced when he started dating his first girlfriend.A.leaflet

B.laughter

C.league

D.lawyer 13.When establishing these objectives, _______ should also consider current and future needs of the organization.A.mechanic

B.management

C.composer

D.journalist 14.Cold, dry winds from Siberia ______ over the mainland from December to February.A.precede

B.presume

C.prevail

D.prompt 15.No unauthorized person is allowed in the room while the exam is in ______.A.advance

B.procedure

C.procession

D.progress 16.In order to win the Presidential election, the candidates vie with each other in ______ a team of the brightest minds available.A.summoning

B.recollecting

C.congesting

D.recruiting

17.Instead of answering the question, the manager ______ his shoulders as if it were not important.A.shrugged

B.touched

C.raised

D.patted 18.Our analysts are encouraging the construction of more______ water treatment facilities.A.concerned

B.digested

C.sophisticated

D.addicted 19.It is forecast that heavy rains are ______ to flood the area in a few days.A.frightening

B.warning

C.scattering

D.threatening 20.In the play we saw last night, the hero ______ his wife to death with his sword.A.cast

B.thrust

C.throw

D.thread

3-1 1-5CABAA

6-10CACBB 3-2 1-5AACBC

6-10AABAD

11-15AAAAC

16-20CAACD 3-3 1-5ACDDB

6-10DAABC

11-16CAACBD 3-4 1-5DCDAA

6-10ACDDD

11-15DDBAB

16-17DB 3-5 1-5AACAB

6-10ACBBB

11-15BBBCD

16-17DA

第四篇：会计基础选择题

会计基础选择题

一、单项选择

(第二套)

1、下列各项中，属于《小企业会计准则》要求企业提供的财务报表是（C）A．股东权益变动表 B．财政补助收入支出表 C．现金流量表 D．收入支出表 《小企业会计准则》要求企业提供的财务报表是资产负债表、利润表、现金流量表

2、设计会计核算组织程序是（D）的一项重要内容

A．会计凭证设计 B．会计报表设计 C．会计账簿设计 D．会计制度设计

3、根据我国统一会计制度的规定，企业资产负债表的格式是（D）A．报告式 B．单步式 C．多步式 D．账户式

4、下列选项中，不属于财务报表编制要求的是（A）

A．按债权发生制原则 B．保持各个会计期间财务报表项目列报的一致性 C．项目列报遵循重要性原则 D．以持续经营为基础编制

5、根据会计科目设置的，具有一定格式和结构，用于分类反映会计要素增减变动情况及其结果的载体是（B）A.记账凭证 B.账户 C.账簿 D.财务报表

6、下列各项中，应登记在账户借方的是（A）

A．收入的减少和所有者权益的减少 B．资产的增加和负债的增加 C．资产的减少和所有者权益的增加 D．费用的增加和负债的增加

7、已知“交易性金融资产”账户期初余额131000元，本期借方发生额20000元，期末余额100000元，则该账户的贷方发生额为（B）元。

A．211000 B．51000 C．11000 D．251000（131000+20000）-100000=51000

8、资产负债表非流动负债项目的前几项的排列顺序是（C）A．长期借款、应付债券、长期应付款、预计负债、专项应付款 B．长期借款、应付债券、预计负债、长期应付款、专项应付款 C．长期借款、应付债券、长期应付款、专项应付款、预计负债 D．长期借款、长期应付款、应付债券、预计负债、专项应付款

9、货款已经收到，但销售并未实现，则企业当期不确认销售商品收入，这一做法是（D）A．谨慎性信息质量的要求 B．收付实现制基础的要求 C．可比性信息质量的要求 D．权责发生制基础的要求(第三套)

1、下列科目中，不属于流动负债科目的是（D）A．应付票据 B．应付利息 C．应付股利 D．应付债券

2、账户设置的依据是会计科目。

3、已知“长期股权投资”账户期初余额50500元，本期贷方发生额20000元，期末余额100000元，则该账户的借方发生额为（B）元。（借方发生额=期末余额+本期贷方发生额-期初余额）A．130500 B．69500 C．29500 D．170500 100000+20000-50500=69500

4、下列各项中，“财务费用”账户所属的类别是(B)A.所有者权益类 B.损益类 C.负债类 D.成本类

5、甲公司2013年10月12日开出一张现金支票，对出票日期正确的填写方法是（贰零壹叁年零壹拾月壹拾贰日）（月为壹、贰和壹拾的，日为壹至玖和壹拾、贰拾和叁拾应在其加“零”，日为壹拾至拾玖的应在其前加“壹”）

6、设置和登记账簿是连接会计凭证和会计报表的中间环节

7、现金清查中无法查明原因的短款，批准前：借：待处理财产损溢 贷：库存现金 批准后：借：管理费用 贷：待处理财产损溢

8、企业开发专利技术时发生研发支出50万元，其中：“研发支出-资本化支出”40万元，“研发支出-费用化支出”10万元，无形资产-专利技术30万元，资产负债表中“开发支出”项目应该是（40）万元。

（第四套）

1、企业本期发生的管理费用登记明细账使用（B）（费用、成本均用多栏）A．三栏式账簿 B．多栏式账簿 C．数量金额式账簿 D．平行式账簿

2、实收资本账户的期末余额公式是（期末余额=期初余额+本期贷方发生额-本期借方发生额）

3、企业接受投资者投入的股本，不可能贷记的科目是（C）A．股本 B．实收资本 C．盈余公积 D．资本公积

4、将账簿划分为叙事账、分类账、备查账的依据是（C）

A．账簿的登记内容 B．账簿的登记方式 C．账簿的用途 D．账簿的外表形式

5、为生产工人购买劳动保护用品的支出应记入（A）账户 A．制造费用 B．生产成本 C．管理费用 D．营业费用

6、成本类账户期末借方余额表示（A）

A．资产 B．负债 C．权益 D．损益

7、对于各项财产物资的增减，平时只登记收入数，在月末倒扎出本期发出数是（D）A．永续盘存制 B．应收应付制 C．权责发生制 D．师弟盘存制

8、增值税一般纳税人当期尚未抵扣完的进项税额应该（D）

A．结转至未交增值税借方 B．结转至未交增值税贷方C．结账至已交税金D．不作账务处理（第五套）

1、下列各项中，管理费