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国开电大《商务英语3》单元自测7章节【标准答案】

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单元自测 7 试题及答案

题目顺序是随机的, 使用查找功能(Ctrl+F) 进行搜索

[题目] —                      — They refer to the royalties,including patent right, copy right, trademark right, and so on.

[题目]__________ Alright, I will try mybest.

[题目] —                      — For individual income tax, it iswithin the first 7 days.

[[题目]] —                       —According to law, they refer to transportation, construction, finance,insurance and the like.

[题目] —What is the criminal limit?

[题目]________ you have said is very importantto us.

[题目] Accordingto law, taxable services refer to transportation, ________, finance, insuranceand the like.

[题目]Assets appear on your balance________.

[题目]Does that include the turnover_________ in advance?

[题目]Generally _________, business taxis based on taxable services, the transfer of intangible assets and sale ofimmovable property within China.

[[题目]] Ifthe case reaches the criminal limit, the taxpayer my be accused _______criminal responsibilities.

[题目]It does in the ________ oftransfer of intangible assets or immovable property.

[题目]It means you can ________ onlinewith us.

[题目]That can lead _______ a biggerpersonal income-tax bill.

[题目]We are engaged in the developmentof real ________.

阅读下面的文章, 根据文章内容给[题目]选择正确的答案 。

No matterhow small your business is and what industry you are in, your company hasassets. From a computer to a processing plant, every single thing your companyowns is an asset.Assets can be in different forms. Some assets are physical,such as computers, filing cabinets, and delivery vans. Others are legallybinding promises, such as accounts receivable, the money owed to your company.Still others seem to exist more on paper, for example, a year’s worth ofinsurance paid in advance. No matter what form it takes, anything with monetaryvalue that your company owns counts as an asset.Assets appear on your balancesheet, reporting the key financial statements at the end of each accountingperiod. Your assets will be split into different types to make analysis easier.The order in which you list them on the balance sheet typically matches the waythey appear in your chart of accounts.Assets do more than just show up onreports, though. They are the resources your company uses to produce revenue.Your business cannot bring in sales without assets. For product-basedbusinesses, you can’tproduce anything without proper assets. It’s true for service companies aswell. At least, you have to have cash to pay your expenses and to help get theword out that your company exists. Service companies also need basic tools toprovide service to customers: a hair stylist needs a chair, scissors, andstyling tools; an accountant needs a computer and a lot of file cabinets.Assets are key factors for any business.

1. Whichof the following is NOT physical asset? {A; B; C}

2.According to the passage, where do the assets appear? {A; B; C}

3. What doyou think an accountant is responsible for? {A; B; C}

4.According to the passage, which of the following is INCORRECT? {A; B; C}

5. What isthe passage discussing about? {A;B; C}

阅读下面的文章, 根据文章内容判断文章后的句子是正确(T) 还是错误(F) 。

Accountingerrors will happen from time to time, but many common accounting mistakes canbe avoided with proper planning and preparation. Here are the top sevenaccounting mistakes that should be paid more attention to.

1. Notknowing your true cash balance: Due to things like auto国开答案请进:opzy.net或请联系微信:1095258436matic payments and bankcharges, money that appears in your cash drawer and your checking account mayalready be spent.

2.Mistaking profits for cash: When you have a lot of credit sales, your companycan post big profits without seeing any cash.

3. Payingbills 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’redue improves your company’s cash flow.

4.Avoiding bookkeeping tasks: Not recording and posting transactions regularlyleaves you with a mountain of bookkeeping to deal with in the end.

5. Payingaccidental dividends: Every time a corporation owner takes money out of hisbusiness, it counts as a dividend. That can lead to a bigger personalincome-tax bill.

6. Notkeeping personal finances separate from business: Mixing up business andpersonal money can cause bookkeeping and legal problems.

7. Settingprices too low: Know your costs before you set product or service prices, oryou run the risk of losing money on every sale. A simple break-even analysiscan help you set prices at a profitable level.

1.Accounting mistakes cannot be avoided. 回答2. With a lot of credit sales,your company may have no cash at hand. 回答3. It is recommended not to paybills too soon. 回答4.Business money and personal money can be mixed up. 回答5. Try your best to know yourcosts before you set product or service prices. 回答

 

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