商务英语自测 及答案

、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）题目1不正确获得10.00分中的0.00分未标记标记题目题干—Alright,Iwilltrymybest.选择一项：Doyouknowaboutbusinesstax?不正确Whatdoyouthinkaboutbusinesstax?Canyougivemeabriefintroductionaboutbusinesstax?反馈答案：C解析：本题考核“寻求帮助”的交际礼貌用语。当寻求他人帮助时，可以说Canyou反馈答案：反馈答案：A反馈答案：反馈答案：Chelpme,willyoupleasedomeafavor,canyougiveme…等，故选择C。正确答案是：Canyougivemeabriefintroductionaboutbusinesstax?题目2不正确获得10.00分中的0.00分未标记标记题目题干—Accordingtolaw,theyrefertotransportation,construction,finance,insuranceandthelike.选择一项：Doyouknowtaxableservices?不正确Howdoyouliketaxableservices?Whatdoyoumeanbytaxableservices?解析：本题考核“请求解释”的交际用语。选项A是一般疑问句，回答应该是yes或no；选项B是询问对纳税服务的评价；选项C是询问对纳税服务的解释，所以选择C。正确答案是：Whatdoyoumeanbytaxableservices?题目3不正确获得10.00分中的0.00分未标记标记题目题干Itmeansyoucanonlinewithus.选择一项：transacttransport不正确translate反馈答案：反馈答案：A译文：这表示您可以在网上跟我们办理业务。解析：动词transact意为“办理业务”transport意为“运输”translate意为“翻译”根据online的提示，在网上可以办理业务，故选择A。正确答案是：transact题目4正确获得10.00分中的10.00分未标记标记题目题干Assetsappearonyourbalance.选择一项：sheet正确flowstatement答案：答案：A译文：资产出现在您的资产负债表之中。解析：短语balancesheet的意思是“资产负债表”属于固定搭配，故选择A。正确答案是：sheet题目5正确获得10.00分中的10.00分未标记标记题目题干youhavesaidisveryimportanttous.选择一项：What正确ThatWhose反馈译文：您刚刚所言对我来说很重要。解析：这三个连接代词都可以引导主语从句和宾语从句；但是what可在从句中作主语或宾语；that只起引导作用，在从句中不担任成分；whose在从句中作定语。此处是个主语从句，从句中缺少宾语，故选择A。正确答案是：What未标记标记题目信息文本二、阅读理解（每题10分）题目6部分正确获得50.00分中的30.00分未标记标记题目题干阅读下面的文章，根据文章内容给题目选择正确的答案。Nomatterhowsmallyourbusinessisandwhatindustryyouarein,yourcompanyhasassets.Fromacomputertoaprocessingplant,everysinglethingyourcompanyownsisanasset.Assetscanbeindifferentforms.Someassetsarephysical,suchascomputers,filingcabinets,anddeliveryvans.Othersarelegallybindingpromises,suchasaccountsreceivable,themoneyowedtoyourcompany.Stillothersseemtoexistmoreonpaper,forexample,ayear'sworthofinsurancepaidinadvance.Nomatterwhatformittakes,anythingwithmonetaryvaluethatyourcompanyownscountsasanasset.Assetsappearonyourbalancesheet,reportingthekeyfinancialstatementsattheendofeachaccountingperiod.Yourassetswillbesplitintodifferenttypestomakeanalysiseasier.Theorderinwhichyoulistthemonthebalancesheettypicallymatchesthewaytheyappearinyourchartofaccounts.Assetsdomorethanjustshowuponreports,though.Theyaretheresourcesyourcompanyusestoproducerevenue.Yourbusinesscannotbringinsaleswithoutassets.Forproduct-basedbusinesses,youcan'tproduceanythingwithoutproperassets.It'strueforservicecompaniesaswell.Atleast,youhavetohavecashtopayyourexpensesandtohelpgetthewordoutthatyourcompanyexists.Servicecompaniesalsoneedbasictoolstoprovideservicetocustomers:ahairstylistneedsachair,scissors,andstylingtools;anaccountantneedsacomputerandalotoffilecabinets.Assetsarekeyfactorsforanybusiness.WhichofthefollowingisNOTphysicalasset?回答正确Filingcabinets.Accountsreceivable.Deliveryvans.Accordingtothepassage,wheredotheassetsappear?回答正确ThebalancesheetTheincomestatementThecashflowWhatdoyouthinkanaccountantisresponsiblefor?回答正确Anaccountantisresponsibleforhairdesign.Anaccountantisresponsibleforcomputerrepair.Anaccountantisresponsibleforbookkeeping.Accordingtothepassage,whichofthefollowingisINCORRECT?回答不正确EverybusinesshasassetsAssetscanbeindifferentforms.Everybusinesscanbringinsaleswithoutassets.Whatisthepassagediscussingabout?回答不正确Everybusinesshasassets.Assetscanbeindifferentforms.Assetsappearonthebalancesheet.反馈解析：这是一道推断题。从第二段来看，资产有各种形式，例如有形资产和无形资产，文件柜和送货车都属于有形资产，应收账款属于无形资产，所以选择B。这是一道细节题。从第三段的第一句话看，资产出现在资产负债表之中，所以选择A。这是一道词汇题。accountant是会计的意思，那么会计的职责之一就是记账，所以选择C。这是一道细节题。A是文章的题目，B是第二段第一句话的原话，从第四段第二句话yourbusinesscannotbringinsaleswithoutassets来看，C是错误的，所以选C。这是一道主旨题。本文介绍的是资产的基本情况，A是文章的题目，B是第二段的主题句，C是第三段的主题句，是所以选A。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）题目1正确获得10.00分中的10.00分未标记标记题目题干—Forindividualincometax,itiswithinthefirst7days.选择一项：Whatdoyoumeanbytaxableservices?Whatisthedeadlinefortaxdeclaration?正确Whatdoyouthinkofthedeadlinefortaxdeclaration?反馈答案：B解析：本题考核“寻求解释”的交际用语。选项B的意思是“纳税申报的截止日期是什么时候”，选项A的意思是“纳税服务是指什么”，选项C的意思是“你认为纳税申报的截止日期如何”，故选择B。正确答案是：Whatisthedeadlinefortaxdeclaration?题目2不正确获得10.00分中的0.00分未标记标记题目题干—Theyrefertotheroyalties,includingpatentright,copyright,trademarkright,andsoon.选择一项：Whatareintangibleassets?Whataboutthetaxbase?不正确Howaboutthetaxrate?反馈答案：A解析：本题考核“寻求解释”的交际用语。选项A是提问无形资产；选项B是提问计税基数；选项C是提问税率；答语内容是关于无形资产的，故选择A。正确答案是：Whatareintangibleassets?题目3不正确获得10.00分中的0.00分未标记标记题目题干Thatcanleadabiggerpersonalincome-taxbill.选择一项：toon不正确in反馈答案：A译文：这会导致个人所得税的增加。解析:动词lead与to连用，形成词组,意为“导致”相当于resultin,bringabout；leadon意为“劝诱，带领”leadin意为“引导”所以答案是C。正确答案是：to题目4不正确获得10.00分中的0.00分未标记标记题目题干Weareengagedinthedevelopmentofreal.选择一项：establishmentstate不正确estate反馈答案：C译文：我们从事房地产开发。解析：短语realestate的意思是“房地产”属于固定搭配，故选择C。正确答案是：estate题目5正确获得10.00分中的10.00分未标记标记题目题干Ifthecasereachesthecriminallimit,thetaxpayermybeaccusedcriminalresponsibilities.选择一项：atonof正确反馈答案：C译文：如果达到犯罪标准，就会指控纳税人负担刑事责任。解析：词组accusesb.ofsth.是固定搭配，介词一定要用of,意为“指控某人做了某事”所以答案是C。正确答案是：of未标记标记题目信息文本二、阅读理解（每题10分）题目6部分正确获得50.00分中的20.00分未标记标记题目题干阅读下面的文章，根据文章内容判断文章后的句子是正确（T）还是错误（F）。Accountingerrorswillhappenfromtimetotime,butmanycommonaccountingmistakescanbeavoidedwithproperplanningandpreparation.Herearethetopsevenaccountingmistakesthatshouldbepaidmoreattentionto.Notknowingyourtruecashbalance:Duetothingslikeautomaticpaymentsandbankcharges,moneythatappearsinyourcashdrawerandyourcheckingaccountmayalreadybespent.Mistakingprofitsforcash:Whenyouhavealotofcreditsales,yourcompanycanpostbigprofitswithoutseeinganycash.Payingbillstoosoon:Ifyourvendorsgiveyouthirtydaystopaythem,takeit.Unlessyougetadiscountforpayingearly,payingyourbillsonlywhenthey'redueimprovesyourcompany'scashflow.Avoidingbookkeepingtasks:Notrecordingandpostingtransactionsregularlyleavesyouwithamountainofbookkeepingtodealwithintheend.Payingaccidentaldividends:Everytimeacorporationownertakesmoneyoutofhisbusiness,itcountsasadividend.Thatcanleadtoabiggerpersonalincome-taxbill.Notkeepingpersonalfinancesseparatefrombusiness:Mixingupbusinessandpersonalmoneycancausebookkeepingandlegalproblems.Settingpricestoolow:Knowyourcostsbeforeyousetproductorserviceprices,oryouruntheriskoflosingmoneyoneverysale.Asimplebreak-evenanalysiscanhelpyousetpricesataprofitablelevel.Accountingmistakescannotbeavoided.回答不正确Withalotofcreditsales,yourcompanymayhavenocashathand.回答不正确Itisrecommendednottopaybillstoosoon.回答不正确Businessmoneyandpersonalmoneycanbemixedup.回答正确Tryyourbesttoknowyourcostsbeforeyousetproductorserviceprices.回答正确反馈解析：这是一道细节题。从第一段manycommonaccountingmistakescanbeavoided这句话可以看出，“很多普通的会计问题是可以避免的”所以选择F。这是一道推断题。从第三段whenyouhavealotofcreditsales,yourcompanycanpostbigprofitswithoutseeinganycash这句话可以看出，“当公司赊销时，虽然有利可图，但是账面可能没有现金”所以选择T。这是一道推断题。从第四段Unlessyougetadiscountforpayingearly,payingyourbillsonlywhenthey'redueimprovesyourcompany'scashflow这句话可以看出，“除非提前付款有折扣，是不建议提前付款的”所以选择T。这是一道纟田节题。从第七段mixingupbusinessandpersonalmoneycancausebookkeepingandlegalproblems这句话可以看出，“公司财务跟个人财务混在一起会引起记账或法律方面的问题”所以选择F。这是一道细节题。从最后一段knowyourcostsbeforeyousetproductorserviceprices这句话可以看出，“在设定产品或服务的价格时，需要预先获悉其成本”所以选择T。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）题目1不正确获得10.00分中的0.00分未标记标记题目题干—Whatisthecriminallimit?选择一项：Theamountexceeds10%oftheamountthatheshoulddeclare.Mycompanyhasbeenfined.不正确Itdependsondifferenttaxes.反馈答案：A解析：本题考核“表达百分比”的交际用语。选项A的意思是“数额超过应申报数额的10%”；选项B的意思是“我公司受罚”选项C的意思是“这取决于不同的税种”选项A解释了限额数量，故选择A。正确答案是：Theamountexceeds10%oftheamountthatheshoulddeclare.题目2不正确获得10.00分中的0.00分未标记标记题目题干—Alright,Iwilltrymybest.选择一项：Doyouknowaboutbusinesstax?Whatdoyouthinkaboutbusinesstax?不正确Canyougivemeabriefintroductionaboutbusinesstax?反馈答案：C解析：本题考核“寻求帮助”的交际礼貌用语。当寻求他人帮助时，可以说Canyouhelpme,willyoupleasedomeafavor,canyougiveme…等，故选择C。正确答案是：Canyougivemeabriefintroductionaboutbusinesstax?题目3正确获得10.00分中的10.00分未标记标记题目题干Doesthatincludetheturnoverinadvance?选择一项：toreceivereceived正确receiving反馈答案：B译文：计税基数包含预收的营业额吗？解析：过去分词received在该句中作定语，修饰turnover，相当于theturnoverthat/whichisreceivedinadvance，所以答案是B。正确答案是：received题目4正确获得10.00分中的10.00分未标记标记题目题干transportation,Accordingtolaw,taxableservicesrefertofinance,insuranceandthelike.transportation,选择一项：instructionconstruction正确introduction反馈答案：B译文：依照法律，纳税项目指运输、建筑、金融、保险等等。反馈答案：反馈答案：C解析：考查名词形近词辨析。名词instruetion意为“指令”construetion,意为“建筑”introduetion意为“介绍”依据语境，答案是B。正确答案是：construetion题目5不正确获得10.00分中的0.00分未标记标记题目题干immovableItdoesintheoftransferofintangibleassetsorimmovableproperty.选择一项：eireumstancesoperation不正确ease译文：在转让无形资产或不动产时适用。解析：考查inthecaseof的用法。选项A—般与under搭配使用，形成词组underthecircumstance，意为“在这种情况下”选项B的意思是“运行”形成词组inoperation,意为“在运行中”C选项一般与in搭配使用，形成词组inthecaseof,意为“在……情况下”依据语法和语境，故选择C。正确答案是：case未标记标记题目信息文本二、阅读理解（每题10分）题目6部分正确获得50.00分中的20.00分未标记标记题目题干阅读下面的文章，根据文章内容给题目选择正确的答案。Nomatterhowsmallyourbusinessisandwhatindustryyouarein,yourcompanyhasassets.Fromacomputertoaprocessingplant,everysinglethingyourcompanyownsisanasset.Assetscanbeindifferentforms.Someassetsarephysical,suchascomputers,filingcabinets,anddeliveryvans.Othersarelegallybindingpromises,suchasaccountsreceivable,themoneyowedtoyourcompany.Stillothersseemtoexistmoreonpaper,forexample,ayear'sworthofinsurancepaidinadvance.Nomatterwhatformittakes,anythingwithmonetaryvaluethatyourcompanyownscountsasanasset.Assetsappearonyourbalancesheet,reportingthekeyfinancialstatementsattheendofeachaccountingperiod.Yourassetswillbesplitintodifferenttypestomakeanalysiseasier.Theorderinwhichyoulistthemonthebalancesheettypicallymatchesthewaytheyappearinyourchartofaccounts.Assetsdomorethanjustshowuponreports,though.Theyaretheresourcesyourcompanyusestoproducerevenue.Yourbusinesscannotbringinsaleswithoutassets.Forproduct-basedbusinesses,youcan'tproduceanythingwithoutproperassets.It'strueforservicecompaniesaswell.Atleast,youhavetohavecashtopayyourexpensesandtohelpgetthewordoutthatyourcompanyexists.Servicecompaniesalsoneedbasictoolstoprovideservicetocustomers:ahairstylistneedsachair,scissors,andstylingtools;anaccountantneedsacomputerandalotoffilecabinets.Assetsarekeyfactorsforanybusiness.WhichofthefollowingisNOTphysicalasset?回答正确Filingcabinets.Accountsreceivable.Deliveryvans.Accordingtothepassa