奥鹏作业网国开（甘肃开放大学）24秋《商务英语3》形考作业7【标准答案】单元自测7（形考占比10%）
试卷总分:100 得分:100
一、选择填空，从A、B、C三个选项中选出一个能填入空白处的最佳选项。（每题10分）
1.—
—For individual income tax, it is within the first 7 days.
A.What do you mean by taxable services
B.What is the deadline for tax declaration
C.What do you think ofthe deadline for tax declaration
2.—What is the criminal limit
—
A.The amountexceeds 10% of the amountthat he should declare.
B.My company has been fined.
C.It depends on different taxes.
3.According to law, taxable services refer to transportation, ________, finance, insurance and the like.
A.instruction
B.construction
C.introduction
4.We are engaged in the development of real ________.
A.establishment
B.state
C.estate
5.It does in the ________ of transfer of intangible assets or immovable property.
A.circumstances
B.operation
C.case
二、阅读理解（每题10分）
6.阅读下面的文章，根据文章内容给题目选择正确的答案。
No matter how small your business is and what industry you are in, your company has assets. From a computer to a processing plant, every single thing your company owns is an asset.
Assets can be in different forms. Some assets are physical, such as computers, filingcabinets, and delivery vans. Others are legally binding 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 of insurance paid in advance. No matter what form it takes, anything with monetary value that your company owns counts as an asset.
Assets appear on your balance sheet, reporting the key financial statements at the end of each accounting period. 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 way they appear in your chart of accounts.
Assets do more than just show up on reports, though. They are the resources your company uses to produce revenue. Your business cannot bring in sales without assets. For product-based businesses, you can’t produce anything without proper assets. It’s true for service companies as well. At least, you have to have cash to pay your expenses and to help get the word out that your company exists. Service companies also need basic tools to provide service to customers: a hair stylist needs a chair, scissors, and styling tools; an accountant needs a computer and a lot of file cabinets. Assets are key factorsfor any business.
Which of the following is NOT physical asset 1
A. Filing cabinets.
B. Accounts receivable.
C. Delivery vans.
2. According to the passage, where do the assets appear 2
A. The balance sheet
B. The income statement
C. The cash flow
3. What do you think an accountant is responsible for 3
A. An accountant is responsiblefor hair design.
B. An accountant is responsiblefor computer repair.
C. An accountant is responsiblefor bookkeeping.
4. According to the passage, which of thefollowing is INCORRECT 4
A. Every business has assets
B. Assets can be in different forms.
C.Every businesscan bring in sales without assets.
5. What is the passage discussing about 5
A. Every business has assets.
B.Assets can be in different forms.
C. Assets appear on the balance sheet.
(1).__1__
A.A
B.B
C.C
(2).__2__
A.A
B.B
C.C
(3).__3__
A.A
B.B
C.C
(4).__4__
A.A
B.B
C.C
(5).__5__
A.A
B.B
C.C
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