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[主观题]

?Read this text taken from an article about accounting. ?Choose the best sentence to fill

?Read this text taken from an article about accounting.

?Choose the best sentence to fill each of the gaps.

?For each gap (9-14), mark one letter (A-H) on your Answer Sheet.

?Do not use any letter more than once.

Accounting

Accounting is the process of systematically collecting, analyzing, and reporting financial information. Bookkeeping is essentially record-keeping which is part of the overall accounting process. A private accountant is hired by a specific organization to operate its accounting system and to interpret accounting information. A public accountant performs these functions for various individuals, or firms, on a professional-fee basis. (9) .

The accounting process is based on the accounting equation, assets = liabilities+ owners' equity. (10) .There are five steps in the accounting process: 1) Source documents are analyzed to determine which accounts they affect. 2) Each transaction is recorded in a journal. 3) Each journal entry is posted in the appropriate general ledger accounts. 4) At the end of each accounting period, a trial balance is prepared to make sure that the accounting equation is in balance at the end of the period. 5) Financial Statements are prepared from the trial balance. (11) . A new accounting cycle is then begun for the next accounting period.

The balance sheet, or statement of financial position, is a summary of a firm's assets, liabilities, and owners' equity accounts at a particular time. (12) . On the balance sheet, assets are categorized as current (convertible to cash in a year or less), fixed (to be used or held for more than one year), or intangible (valuable solely because of the rights or advantages they confer). (13) . For a sole proprietorship or partnership, owner's equity is reported by the owner's name in the last section of the balance sheet. For a corporation, the value of common stock, preferred stock, and retained earnings is reported in the owners' equity section.

An income statement is a summary of a firm's financial operations during a specified accounting period. (14) . Operating expenses are then deducted to compute net income from operations. Finally, non-operating expenses and income taxes are deducted to obtain the firm's net income after taxes.

The information contained in these two financial statements becomes more meaningful when it is compared with corresponding information for previous years, for competitors, and for the industry in which the firm operates.

A On the income statement, the company's gloss profit on sales is computed by subtracting the cost of goods sold from net sales.

B These ratios provide a picture of the firm's profitability, its short-term financial position, its activity in the area of accounts receivable and inventory, and its long-term debt financing.

C Similarly, current liabilities are those that are to be repaid in one year or less, and long-term liabilities are debts that will not be repaid for at least one year.

D Double-entry bookkeeping ensures that the balance shown by the equation is maintained.

E This statement must demonstrate that the equation is in balance.

F Accounting information is used primarily by management, but it is also demanded by creditors, suppliers, stockholders, and government agencies.

G Once statements are prepared, the books are closed.

H Bookkeeping is essentially record-keeping which is part of the overall accounting process.

(9)

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更多“?Read this text taken from an article about accounting. ?Choose the best sentence to fill”相关的问题

第1题

Which of the following statements is true of the students in the first class()

A.Some of them have taken the course of Art History before

B.All of them have read the entire text of the course before the class

C.Some students come from Oakland, California

D.They are less interested in the course of Art History

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第2题

Are you a good reader? Good readers know that reading isn't just about knowing words— it's
a way of thinking. Here are some tips that may be of some help.

Think before you read. Before you read the text, ask yourself the questions that why you are reading it and what you want to get from it. These will help you choose what words you need to know and what words you can skip or scan.

Think while you are reading. Can you get the meaning of the text without looking up new words in a dictionary? A text will often give examples that may help you understand some words. For example: Many large Russian cities, such as Chelyabinsk and Irkutsk, have taken steps to protect their culture. The words "Chelyabinsk' and "Irkutsk' may be new to us, but the sentences before and after it tell us what they are.

Think after you read. What is the main idea of the text? Is the text too easy or too hard for you?

If you practice reading and thinking in this way, you will become a better reader and you will learn better and faster.

This passage is probably taken from______.

A.a newspaper for general readers

B.a magazine for language teachers

C.a book for language learners

D.an advertisement for a new book

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第3题

Ⅳ. Reading Comprehension (75 points) Directions: There are five reading passages in th

Ⅳ. Reading Comprehension (75 points)

Directions: There are five reading passages in this part. Each passage is followed by five questions. For each question there are four suggested answers marked A, B, C and D. Choose the best answer and blacken the corresponding letter on the answer sheet.

Passage One

Are you a good reader? Good readers know that reading isn't just about knowing words— it's a way of thinking. Here are some tips that may be of some help.

Think before you read. Before you read the text, ask yourself the questions that why you are reading it and what you want to get from it. These will help you choose what words you need to know and what words you can skip or scan.

Think while you are reading. Can you get the meaning of the text without looking up new words in a dictionary? A text will often give examples that may help you understand some words. For example: Many large Russian cities, such as Chelyabinsk and Irkutsk, have taken steps to protect their culture. The words "Chelyabinsk' and "Irkutsk' may be new to us, but the sentences before and after it tell us what they are.

Think after you read. What is the main idea of the text? Is the text too easy or too hard for you?

If you practice reading and thinking in this way, you will become a better reader and you will learn better and faster.

31. This passage is probably taken from______.

A. a newspaper for general readers

B. a magazine for language teachers

C. a book for language learners

D. an advertisement for a new book

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第4题

材料:

A block may not only indicate the insertion of new information,but also the omission of matter previously shown.The text of the Notice should invariably be read carefully.The limiting lines of a block are determined for convenience of reproduction.They need not be strictly adhered to when cutting out for pasting on the chart,provided that the preceding paragraph is taken into consideration.Owing to distortion the bocks do not always fit the chart exactly.When pasting a block on a chart,therefore,care should be taken that the more important navigational features fit as closely as possible.This is best done by fitting the block while it is dry and making two or three pencil ticks round the edges for use as fitting marks after the paste is applied to the chart.

问题:

DISTORTION means that ______.

A.the change in form of the block

B.extract of in form of the block

C.the extension in form of the block

D.the increasing of the data in the block

When cutting out and pasting the block care should be used to ensure that ______.A.it be dry enough

B.pencil should be used properly

C.the limits are adhered strictly

D.the more important navigational features fit as closely as possible

The block is not used to ______ .A.show omissions

B.provide new information

C.make corrections to the Notice

D.change the shape of the charts

The block should be ______ on the chart.A.pasted

B.drawn by pencil

C.fitted

D.put

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第5题

Students' Evaluation of Classroom TeachingFor the past two years, I have been working on s

Students' Evaluation of Classroom Teaching

For the past two years, I have been working on students' evaluation of classroom teaching. I have kept a record of informal conversations(51)some 300 students from at least twenty--one colleges and universities. The students were generally(52)and direct in their comments(53)how course work could be better(54). Most of their remarks were kindly taken --with tolerance rather than bitterness--and frequently were softened by the(55) that the students were speaking(56)some, not all, instructors. Nevertheless,(57)the following suggestions and comments indicate, students feel dissatisfied with things--as--they --are in the classroom.

Professors should be(58)from reading lecture notes. "It makes their(59)monotonous(单调的)."

If they are going to read, why not(60)out copies of the lecture? Then we shouldn't need to go to class. Professors should(61)repeating in lectures material that is in the textbook."(62)we've read the material, we want to(63)it or hear it elaborated on, not repeated." "A lot of students hate to buy a(64)text that the professor has written(65)to have his lectures repeat it. '

A.counting

B.covering

C.figuring

D.involving

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第6题

Part ADirections: Read the following four texts. Answer the questions below each text by c

Part A

Directions: Read the following four texts. Answer the questions below each text by choosing A, B, C or D. (40 points)

Of all the changes that have taken place in English-language newspapers during the past quarter-century, perhaps the most far-reaching has been the inexorable decline in the scope and seriousness of their arts coverage.

It is difficult to the point of impossibility for the average reader under the age of forty to imagine a time when high-quality arts criticism could be found in most big-city newspapers. Yet a considerable number of the most significant collections of criticism published in the 20th century consisted in large part of newspaper reviews. To read such books today is to marvel at the fact that their learned contents were once deemed suitable for publication in general-circulation dailies.

We are even farther removed from the unfocused newspaper reviews published in England between the turn of the 20th century and the eve of World War II, at a time when newsprint was dirt-cheap and stylish arts criticism was considered an ornament to the publications in which it appeared. In those far-off days, it was taken for granted that the critics of major papers would write in detail and at length about the events they covered. Theirs was a serious business, and even those reviewers who wore their learning lightly, like George Bernard Shaw and Ernest Newman, could be trusted to know what they were about. These men believed in journalism as a calling, and were proud to be published in the daily press. "So few authors have brains enough or literary gift enough to keep their own end up in journalism , " Newman wrote, " that I am tempted to define ' journalism as ' a term of contempt applied by writers who are not read to writers who are'.

Unfortunately, these critics are virtually forgotten. Neville Cardus, who wrote for the Manchester Guardian from 1917 until shortly before his death in 1975, is now known solely as a writer of essays on the game of cricket. During his lifetime, though, he was also one of England's foremost classical-music critics, and a stylist so widely admired that his Autobiography (1947) became a best-seller. He was knighted in 1967, the first music critic to be so honored. Yet only one of his books is now in print, and his vast body of writings on music is unknown save to specialists.

Is there any chance that Cardus's criticism will enjoy a revival? The prospect seems remote. Journalistic tastes had changed long before his death, and postmodern readers have little use for the richly upholstered Vicwardian prose in which he specialized. Moreover, the amateur tradition in music criticism has been in headlong retreat.

It is indicated in Paragraphs 1 and 2 that ______.

A.arts criticism has disappeared from big-city newspapers.

B.English-language newspapers used to carry more arts reviews.

C.high-quality newspapers retain a large body of readers.

D.young readers doubt the suitability of criticism on dailies.

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第7题

?Read the text below about a management training course. ?In most of the lines(41-52)ther

?Read the text below about a management training course.

?In most of the lines(41-52)there is one extra word.It is either grammatically incorrect or does not fin with the sense of the text.Some lines,however,are correct.

?If a line is correct,write CORRECT on your Answer Sheet.

?If there is an extra word in the Iine,write the extra word in CAPITAL LETTERS on your Answer Sheet

Managing-the human side of many enterprise-today calls for top-level talents in

42.self-management and the management of others and this type course offers the inside

43.track to gaining skills which needed to achieve outstanding effectiveness.It is designed

44.for executives at all levels,to strengthen core skills in the areas of management

45.and communication skills.By the end of the course,individuals will have been taken a

46.major step forward in their ability to achieve truly excellent levels of performance,

47.from themselves and others.To maintain a high level of stimulation throughout course,

48.a variety of learning methods will be employed.These include formal lectures.

49.team exercises and case studies All will be carefully managed to ensure you that

50.learning is developed through relating to each one individual’S own work experiences.

51 In order to ensure that each participant derives the maximum of benefit from

52 the course,numbers are l imited to 15.So don't delay-book your place now!

(41)

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第8题

— Read the text on the opposite page about running meetings.— In most of the lines 34 - 45

— Read the text on the opposite page about running meetings.

— In most of the lines 34 - 45 there is one extra word. It is either grammatically incorrect or does not fit in with the meaning of the text. Some lines, however, are correct.

— If a line is correct, write CORRECT on your Answer Sheet.

— If there is an extra word in the line, write the extra word in CAPITAL LETTERS on your Answer Sheet.

— The exercise begins with two examples, (0) and (00).

MAKE SURE YOUR MEETINGS RUN SMOOTHLY

A well run meeting can achieve much, but a badly run meeting is unlikely

to achieve anything, and indeed may damage on an important project's

34 progress. Meetings should create a sense of the harmony, but they can

35 cause confusion. In normal circumstances, so meetings should be planned

36 well in advance, both in terms of who will attend it and what will be discussed.

37 Overcrowded meetings suggest managers lack their self-confidence and

38 mean there will be too much of discussion on every minor point. The only

39 points that should be discussed are those that require a decision. If you need

40 your staff to update you on something, ask them to send information you

41 can read in your own time. Before a meeting starts, establish for the finishing

42 time, and stick to it. If you let one only meeting run over, then all your meetings

43 will. Make sure the purpose of the meeting is clear there to all concerned, so

44 that everyone stays as focused. Coffee breaks should be regular, and taken

45 away from the table, to maintain energy and concentration at optimum levels.

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第9题

Part ADirections: Read the following four texts. Answer the questions below each text by c

Part A

Directions: Read the following four texts. Answer the questions below each text by choosing A, B, C or D. (40 points)

Of all the changes that have taken place in English-language newspapers during the past quarter-century, perhaps the most far-reaching has been the inexorable decline in the scope and seriousness of their arts coverage.

It is difficult to the point of impossibility for the average reader under the age of forty to imagine a time when high-quality arts criticism could be found in most big-city newspapers. Yet a considerable number of the most significant collections of criticism published in the 20th century consisted in large part of newspaper reviews. To read such books today is to marvel at the fact that their learned contents were once deemed suitable for publication in general-circulation dailies.

We are even farther removed from the unfocused newspaper reviews published in England between the turn of the 20th century and the eve of World War II, at a time when newsprint was dirt-cheap and stylish arts criticism was considered an ornament to the publications in which it appeared. In those far-off days, it was taken for granted that the critics of major papers would write in detail and at length about the events they covered. Theirs was a serious business, and even those reviewers who wore their learning lightly, like George Bernard Shaw and Ernest Newman, could be trusted to know what they were about. These men believed in journalism as a calling, and were proud to be published in the daily press. "So few authors have brains enough or literary gift enough to keep their own end up in journalism , " Newman wrote, " that I am tempted to define ' journalism as ' a term of contempt applied by writers who are not read to writers who are'.

Unfortunately, these critics are virtually forgotten. Neville Cardus, who wrote for the Manchester Guardian from 1917 until shortly before his death in 1975, is now known solely as a writer of essays on the game of cricket. During his lifetime, though, he was also one of England's foremost classical-music critics, and a stylist so widely admired that his Autobiography (1947) became a best-seller. He was knighted in 1967, the first music critic to be so honored. Yet only one of his books is now in print, and his vast body of writings on music is unknown save to specialists.

Is there any chance that Cardus's criticism will enjoy a revival? The prospect seems remote. Journalistic tastes had changed long before his death, and postmodern readers have little use for the richly upholstered Vicwardian prose in which he specialized. Moreover, the amateur tradition in music criticism has been in headlong retreat.

It is indicated in Paragraphs 1 and 2 that ______.

A.arts criticism has disappeared from big-city newspapers.

B.English-language newspapers used to carry more arts reviews.

C.high-quality newspapers retain a large body of readers.

D.young readers doubt the suitability of criticism on dailies.

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第10题

材料:A block may not only indicate the insertion of new information,but also the omission

材料:

A block may not only indicate the insertion of new information,but also the omission of matter previously shown.The text of the Notice should invariably be read carefully.The limiting lines of a block are determined for convenience of reproduction.They need not be strictly adhered to when cutting out for pasting on the chart,provided that the preceding paragraph is taken into consideration.Owing to distortion the bocks do not always fit the chart exactly.When pasting a block on a chart,therefore,care should be taken that the more important navigational features fit as closely as possible.This is best done by fitting the block while it is dry and making two or three pencil ticks round the edges for use as fitting marks after the paste is applied to the chart.

问题:

DISTORTION means that ______.

A.the change in form of the block

B.extract of in form of the block

C.the extension in form of the block

D.the increasing of the data in the block

When cutting out and pasting the block care should be used to ensure that ______.A.it be dry enough

B.pencil should be used properly

C.the limits are adhered strictly

D.the more important navigational features fit as closely as possible

The block is not used to ______ .A.show omissions

B.provide new information

C.make corrections to the Notice

D.change the shape of the charts

The block should be ______ on the chart.A.pasted

B.drawn by pencil

C.fitted

D.put

请帮忙给出每个问题的正确答案和分析,谢谢!

点击查看答案

第11题

How to approach Reading Test Part Three•In this part of the Reading Test you read a

How to approach Reading Test Part Three

•In this part of the Reading Test you read a longer text and answer six questions.

•First read the questions. Try to get an idea of what the text will be about. Then read the text quickly for general understanding.

•Then read the text and questions more carefully, choosing the best answer to each question. Do not choose an answer just because you can see the same words in the text.

•Read the article below about report writing and the questions on the opposite page.

•For each question 13 - 18, mark one letter (A, B, C or D) on your Answer Sheet for the answer you choose.

Report writing: a growing demand

Writing reports is an essential business skill, one which is often thought to be quite distinct from those required for letter writing and speech making, for instance, yet in each case success comes from taking a common basic approach. Nowadays, the availability of computers makes it tempting to devote much of the planning stage of writing a report to experimenting with graphics and layout - which may well benefit the reader - but we risk focusing on presentation at the expense of substance. After all, the absence of visible corrections may not mean an absence of errors.

Skill at report writing is needed for anything from a short magazine article to a lengthy submission to a public enquiry. In business, it is nor only required for more and more jobs; it can also make a difference to your chances of promotion. When you speak, people know that you don't have the time to organise your ideas, or choose the fight words. But when you write, they assume you've got the time, and expect better organisarion, more careful expression. And - worryingly, perhaps, for many - they may read your words several times.

The increasing importance of reports reflects changes in the workplace. Gone are the days when businesses or departments were small enough for decisions to be taken after a discussion between the manager and a specialist on the shop floor. Companies and organisations have expanded and are now increasingly dependent on documentation. This provides a record of decisions taken, and evidence that the issues have been analysed, Effective reports can enable management to retain the confidence of shareholders, directors and binkers.

Some reports, like the minutes of a meeting, record the main points of discussions, any decisions made and advice given. They also have one eye on the future. Lawyers and other professionals file reports as a record of their contact with clients. These are then available for future reference and for consukation by colleagues if necessary. A report filed at the time is considered an accurate account of events should the facts be challenged subsequently. It provides evidence that you took appropriate steps, which may be valuable if things go wrong Later.

It is always important to be clear about who your readers are. The report may be written for a particular senior executive, but, unless it is confidential, a number of other people are likely to see it. Make sure your report is relevant to their needs too. If you are set a deadline, you will give a poor impression if you miss it. Busy managers can only cope with all the documents they receive by being selective, perhaps turning just to the introduction and summary. If they are really harassed, your report may not even leave the pending tray!

To be successful, a report must be read without undue delay, understood without undue effort, accepted and, where appropriate, acted upon. But reading a report can be a daunting experience, in which case the recipient will resist the idea of spending time wading through it. This natural resistance is known as the 'cognitive cost'. A technical, clos

A.The degree of accuracy in reports is higher now than in the past.

B.Report writing and other forms of communication need similar skills.

C.Readers are likely to respond favourably to attractively presented reports.

D.The use of a computer can simplify the planning stage of a report.

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