A profit and loss statement indicates the company's ______.
A．assets and liabilities at a particular point in time
B．revenues and expenses for a specific period of time
C．financial resources at a particular point in time
D．performance at a particular point in time
第1题：
A.Where is the point of
B.where is the point as for
C.What is the point of
D.What is the point for
第2题：
［A］ special ［B］ specific ［C］ peculiar ［D］ particular
本题考查近义形容词辨析。选项中四个形容词为近义词。special意为“特别的，专门的”，如special treatment（特殊照顾）。specific意为“特殊的；明确的”，如There is a specific tool for each job.（每个工种都配备特定的工具。）specific instructions（明确的指示）。peculiar意为“奇怪的；独特的”，如The food has a peculiar taste.（这食物有种怪味道。）The Mid-Autumn Festival is peculiar to China.（中秋节是中国所独有的。）particular意为“不寻常的，特别的”，如particular attention（特别注意）。但是particular也可意为“专指的，特指的”，这种用法的particular只用在名词前作定语，与泛指相对，如Is there a particular type of book he enjoys?（他特别喜爱哪一类书籍吗？）由句意可知，空格处填入的形容词修饰states or individuals，表示“特指的国家或个人”，与上文提到的“泛指的国家或个人”相对。因此应选［D］。
第3题：
_____ is associated with a buyer's request for materials or equipment to meet a particular need or accomplish a specific purpose.
A Express warranty
B Implied warranty of merchantability
C Implied warranty of fitness for a particular purpose
D Prescribed warranty
E None of the above.
第4题：
Which tool allows a LAN client to determine which router should be the first hop to a particular remote destination, allowing simplified client configuration and processing without creating a single point of failure?（）
A. Proxy ARP
B. IRDP
C. Dynamic Routing Protocol
D. VRRP
第5题：
A balance sheet is simply the enumeration of the various assets of a business on one side of a ledger and the enumeration of various liabilities and (61) accounts on the other side. The two sides must be equal, or balance. Only one further point should be (62) : A balance sheet refers to a single point in time, for example, the close of business on December 31. Taken by itself, a balance sheet does not show (63) over time. It is what economists call a stock concept, not a (64) concept. That is, the balance sheet shows the stock of goods a firm has on hand at any particular instant and does not show the flow of goods through the firm over time. For this reason, a balance sheet does not show business (65) , which are a flow.
(46)
A．profit
B．capital
C．income
D．cash
第6题：
In the author’s opinion, employees should _____.
［A］ invest in company stock to show loyalty to their employer
［B］ get out of their own company’s stock
［C］ wait for some time before disposing of their stock
［D］ give trust to a particular company’s stock
本题考查作者观点。第五段中作者提到，年青的雇员没有选择，只能等到50或55岁才能卖掉公司的股票以作为配送缴款（matching contribution）。第六段则提到，而老雇员在能够退出（getting out）的时候却没有。60岁和以上的人中1/3的人选择公司股票作为他们3/4的投资计划。该段末句作者连续用几个问号对这种做法进行了质疑：难道他们疏忽了？过度忠诚？疾病？由此我们可推出作者的观点是反对投资自己公司的做法。因此［B］项正确，排除［A］项。
第七段首句作者则提到，投资者不应该完全信任任何一家公司的股票。因此［D］项是作者反对的。［C］项文中未提。词汇补充：to a fault“过度地”，如generous to a fault（过度慷慨）。
第7题：
A、Annual income
B、operation profit
C、return on sales
D、net profit
第8题：
72 _____ is associated with a buyer's request for materials or equipment to meet a particular need or accomplish a specific purpose.
A. Express warranty
B. Implied warranty of merchantability
C. Implied warranty of fitness for a particular purpose
D. Prescribed warranty
E. None of the above
第9题：
A.is from general to specific
B.is a pattern to present the conclusion at the beginning and then make it clear why the speaker is coming to that particular conclusion
C.tends to use a “detail-topic” order of presentation
D.is a pattern in which the point is to think in terms of images
第10题：
Gasoline vapor tends to collect ______.
A.above the floor plates of the bilges
B.above the carburetor level
C.at the lowest point of the bilge areas
D.at no particular level