对
错
第1题：
阅读下面的句子，根据文章内容进行判断，正确写“T”错误写“F”
Accounting errors will happen from time to time, but many common accounting mistakes can be avoided with proper planning and preparation. Here are the top seven accounting mistakes that should be paid more attention to.
(1 )Not knowing your true cash balance: Due to things like automatic payments and bank charges, money that appears in your cash drawer and your checking account may already be spent.
(2)Mistaking profits for cash: When you have a lot of credit sales, your company can post big profits without seeing any cash.
(3)Paying bills too soon: If your vendors give you thirty days to pay them, take it. Unless you get a discount for paying early, paying your bills only when they’re due improves your company’s cash flow.
(4)Avoiding book -keeping tasks: Not recording and posting transactions regularly leaves you with a mountain of book-keeping to deal with in the end.
(5)Paying accidental dividends: Every time a corporation owner takes money out of his business, it counts as a dividend. That can lead to a bigger personal income-tax bill.
(6)Not keeping personal finances separate from business: Mixing up business and personal money can cause bookkeeping and legal problems.
(7)Setting prices too low: Know your costs before you set product or service prices, or you run the risk of losing money on every sale. A simple break-even analysis can help you set prices at a profitable level.
( ) 21. Accounting mistakes cannot be avoided.
( ) 22. With a lot of credit sales, your company may have no cash at hand.
( ) 23. It is recommended not to pay bills too soon.
( ) 24. Business money and personal money can be mixed up.
( ) 25. Try your best to know your costs before you set product or service prices.
参考答案：21、F 22、T 23、T 24、F 25、T
第2题：
When sending emails to professionals, you should take the time to check your message for spelling errors and to proofread your text.()
第3题：
A、imposes … upon
B、disposes … of
C、deliver… to
D、contribute … to
第4题：
Many people watched the boys（）the mountain at that time.
Aclimb
Bclimbing
Cto climb
Dclimbed
第5题：
The woman felt badly hurt because she______.
A．gave many gifts to the man
B．spent a lot of time with the man
C．failed to find true love from the man
D．spent too much money on the phone
第6题：
The insurance shall be ()from the time of the engineer’s departure from China up to the time of his arrival in China on return.
A、effective
B、effecting
C、effect
D、effected
第7题：
我爷爷和奶奶的身体很好。他们还时不时地外出旅游。(from time to time)
第8题：
A.much time as you can
B.as time much as you can
C.time as many as you can
D.as much time as you can
第9题：
______ covers the period from the time when the goods are loaded on to the time they are discharged from the ship．
A.Carriage of goods
B.Taking cargo on board
C.Care for cargo
D.Taking delivery of
第10题：
What is the best description of serialization delay？ （）