题目内容
（请给出正确答案）
A、Are estimated liabilities.
B、Should always be recorded.
C、Should always be disclosed.
D、Should be recorded if payment for damages is probable and the amount can be reasonably estimated.
E、Should never be recorded.
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更多“In the accounting records of a defendant, lawsuits:”相关的问题
A.(i) and (ii)
B.(ii) and (iv)
C.(i) and (iii)
D.(iii) and (iv)
(c) State the specific inquiries you should make of Robson Construction Co’s management relevant to its
accounting for construction contracts. (6 marks)
从投资分析角度来看，以下哪一种资本项目评价方法是最无效的？
A.会计报酬率（accounting rate of return）
B.内部报酬率
C.净现值
D.回收期
1. Accounting could date back to about ()years ago.
A. 7,000
B. 6,000
C. 5,000
2. People in the old days relied on old accounting methods to record ().
A. how much money they had
B. management of their business
C. the growth of crops and herds
3. Accounting has greatly changed with the development of ().
A. crops and herds
B. joint-stock companies
C. internet companies
4. Accounting is very important in your business because it shows ().
A. how much money you’ve earned or lost
B. pages full of tables and numbers
C. strange dollar amounts or boring numbers
5. According to the writer, accounting is ().
A. a language of business
B. your sales figures, your costs, and your profits
C. Both A and B
Accounting is More Than Numbers
Accounting could date back to about 7,000 years ago. People of that time relied on old accounting methods to record the growth of crops and herds. Accounting has greatly developed with the growth of joint-stock companies.
When you think of accounting, you may find pages of tables and numbers. That image doesn't usually give you too much excitement. When you have your own business, though, those numbers come to mean the world to you because they give you the record of how much money you've earned or lost.
Actually, accounting is not simply about strange dollar amounts or boring numbers; they're your sales figures, your costs, and your profits. In other words, accounting is a language of business. Once you know how to work with those numbers, how to read those numbers and how to read the story they tell, you will be able to manage your business toward greater success.
21. Accounting could date back to about()years ago.
A. 7,000
B. 6,000
C. 5,000
22. People in the old days relied on old accounting methods to record().
A. how much money they had
B. management of their business
C. the growth of crops and herds
23. Accounting has greatly changed with the development of().
A. crops and herds
B. joint-stock companies
C. internet companies
24. Accounting is very important in your business because it shows().
A. how much money you've earned or lost
B. pages full of tables and numbers
C. strange dollar amounts or boring numbers
25. According to the writer, accounting is().
A. a language of business
B. your sales figures, your costs, and your profits
C. Both A and B
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.
？You will hear another five recordings.
？For each recording, decide What the main idea is.
？Write one letter (A-H) next to the number of the recording.
？Do net use any letter more than once.
？After you have listened once, replay each recording.
A passing it on to another department
B writing to apologize
C waiting before taking any action
D arranging a meeting
E writing to express thanks
F asking for further details
G writing to complain
H phoning to discuss a problem
听力原文：W: Russ, it's good to see you.
M: Good morning, Vera. Nice to see you.
W: So the job market is good, ha？ M: It's very good. Employers planned to hire about 14% more grads this year than last, a very good time to be an accounting major, engineering major, finance major, but really the demand is across the board. It's the best job market we've seen in 4 or 5 years.
W: And what do you attribute this hiring surge to？
M: Ah, largely a reflection of the economic conditions. Corporate growth of course has been good, corporate profits arc strong, so companies feel more comfortable hiring. As you know, the entry-level market is most sensitive to the economic conditions.
W: Right.
M: Conditions are good; hiring is on the up.
W: What about, what about starting salaries？ Are they higher this year than years past？
M: Those are very good as well. You, ah, there are up about 6 percent more this year than last with the average starting salary at a whopping 46,000 dollars. And you can do better than that, if you're engineering major or looking at potentially 50 -55 thousand dollars to start, perhaps even the signing bonuses are making a comeback as well.
W: Hmm. You've got some advice, er, for college grads as they're looking for a job. The first thing you say is do not rely on the Internet. Why？
M: Don't rely ,on the Internet as your only job searching strategy. It's fine if it's a component of the strategy, but should not be your only strategy, because only about 20 percent of the jobs are advertised in any public medium and only about 5 percent of the job seekers actually end up getting a job through an advertisement. So your best job searching tool, networking, word of mouth, getting the "no word" out there.
W: Yeah, that's a good point.
Which of the following major is NOT popular in the job market？
A．Accounting major.
B．Engineering major.
C．Science major.
D．Finance major.
听力原文： In preparing a book, I asked several successful executives to tell me what they thought students should study if they wanted to succeed in business. They listed only a few technical subjects accounting and finance, for example. But time and again, these executives identified philosophy as one of the most important areas you can study for learning how to think in a disciplined, analytical, and imaginative way.
The way that philosophy helps you see the world is no less real than its practical benefits to your career. Studying philosophy exposes you to a wide range of problems that you wouldn't meet otherwise. It simply lets you see more of the world. It stretches your imagination. It challenges you to come up with your own answers to tough issues that do not have ready-made solutions.
Studying philosophy helps you to develop insight into some of life's great puzzles and to fashion your own vision of what life is all about. As you go through life, you will be challenged all along the way to make decisions about who you are and what's important to you. Philosophy helps you develop a sense of what life is all about and where you're going.
In fact, Socrates, one of the first great philosophers, thought that philosophy is the single most important element in making our lives worthwhile. "The unexamined life," he said, "is not worth living." In Socrates' mind, at least, philosophy makes it possible for us to control our own destiny.
(33)
A．A senior executive.
B．A professor.
C．A playwright.
D．A science teacher.
听力原文： Any one who spends at least one semester in college notices that some students give up on their classes. The person who sits behind you in accounting, for example, begins to miss a lot of class meetings and eventually vanishes. Or another student comes to class without the assignment, writes aimlessly in his notebook during the lecture, and leaves during the break. What's the difference between students like this and the ones who succeed in school？ My survey may be non-scientific, but everyone I asked said the same thing: attitude. A positive attitude is the key to everything else.
What does "a positive attitude" mean？ It means not only showing up for your classes, but also doing something while you're there. Really listen. Take notes. Ask a question if you want to. Don't just walk into a class, put your mind in neutral, and drift away to never-nerve land.
Having a positive attitude goes deeper than this, though. It means being mature about college as an institution. College classes can sometimes be downright dull and boring. If you let a boring class discourage you so much that you want to leave school, you'll lose in the long run. Look at your priorities. You want a degree, or a certificate, or a career. If you have to, you can make it through a less-than-interesting class in order to achieve what you want. Get whatever you can out of every class. But if you simply can't stand a certain class, be determined to fulfill its requirements and be done with it once and for all.
(30)
A．They don't have a positive attitude.
B．They have other arrangements.
C．They are too lazy.
D．They get up too late.
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