第一篇：物流英语选择题2
Unit 1 1.The person who is sending goods is __ A the consignor 发货人 B the consignee C.the forwarder
D.the captain 2.The consignor is also called ____ A.the exporter出口商B.the underwriter
C.the importer D.the insurer 3.The consignee（收货人）refers to the ____ A.importer 进口商
B.exporter
C.forwarder
D agent
Unit 3 1.Road transport undertakes(____)A.the local collection and distribution
B.long haul
C.rail transport
D.the domestic economy 2.Multimodal transport（多式联运）means the carriage of goods by at least ______ different modes of transport.()A.two
B.three
C.four.D.five 3.The multimodal transport usually operated by_______carrier（承运人）under the control or ownership of _____ operator.(____)A.one, two
B.one, one
C.two, two.D.two, one 4.A transport system of utilizing multimodal land transportation for transport by road and rail is called(______)A.land bridge
B.piggy back背负式 C.see train
D.mini-bridge 5.Which of the following is not one of the multimodal transport’s advantage?(__)A.saving costs
B.providing fast transit of goods C.reducing the cost of export
D.issuing a landing permit
Unit 4 1.The term CIF should be followed by_____ A.point of shipment
B.point of destination
C.point of origin
D.named point of shipment 2.The term CPT should be followed by A.Point of origin
B.named place of destination C.Place of shipment
D.port of shipment 3.In CFR, the point of risk transfer is
A.ship’s rail at port of shipment
B.Ship’s rail at port of destination
C.On board the vessel at port of shipment
D.On board the vessel at destination 4.()means that the seller delivers when the goods pass the ship’s rail at the named port of shipment.A.CPT
B.CIP
C.FCA
D.FOB 5.The CFR term requires()to clear the goods for export.A.the shipper
B.the seller
C.The buyer
D.the carrier 6.According to FCA, who usually signs the contract of carriage and pays the freight to the destination? A.Buyer
B.Seller
C.Carrier
D.Carrier’s agent
7.Under FCA, if delivery occurs at the seller’s premises，who is responsible for unloading the goods according to the contract of sales? A.Carrier
B.Seller
C.Buyer
D.Carrier’s agent
Unit5 1.In practice, a set of ____ original bills of lading is the most common.A.one
B.two
C.three
D.four 2.The purpose of issuing more than one original B/L is ____.A.to avoid repeating.B.to submit them to the authorities concerned C.to distribute them to consignor, consignee and carrier respectively.D.to ensure that the port of destination will receive the original when dispatched separately
3.___ are those made out to consignees with the words “to the order of×××”or “to order”.A.Order bills of lading
B.Direct bills of lading C.Straight bills of lading
D.Clean bills of lading
4.____ are those made out of to named consignees without the addition of the words “to order”.A.Clean bills of lading
B.Direct bills of lading C.Straight bills of lading
D.Order bills of lading
5.____ indicate that the goods received on board are in apparent good order and condition.A.Order bills of lading
B.Clean bills of lading C.Foul bills of lading
D.Direct bills of lading
6.Which of the following B/L confirms that the goods are actually shipped on board the vessel?（）A.shipped B/L
B.clean B/L
C.straight B/L
D.direct B/L
7._____are those covering shipment between direct ports of loading and discharge.A．Shipped bills of lading
B．Clean bills of lading C．Straight bills of lading
D．Direct bills of lading
8.____ cover shipment from or to ports involving transport by two or more shipping or railways companies.A.Order B/L
B.Shipped B/L
C.Direct B/L
D.Through B/L 9.The（）can not be transferred to third parties.A．straight B/L
B．direct B/L
C．shipped B/L
D．order B/L 10.The order B/L can be transferred by ___ A.selling
B.endorsement
C.negotiation
D.amendment 11.B/L issuing date is the ____ A.Date of sending to the dock
B.Date on board
C.date of the finished
D.Date of customs clearance
12、The（）is the person or company who has concluded a contract with the shipper for carriage of goods by sea.A．shipper
B．receiver
C．consignee
D．Carrier
13、（）means that a charterer hires a ship for a particular voyage.A．Time chartering
B．Voyage chartering
C．Bareboat chartering
D．A+B+C
14、A regular service between fixed sea ports is（）.A．tramp service
B．liner service
C．door to door service
D．forwarding service
15、Multimodal transport has the advantages such as（）.A．providing faster transit of goods B．reducing cost of exports C．saving costs
D．reducing the burden of documentation and formalities
Unit7 1.The necessary jettisoning of cargo to refloat a stranded vessel may be defined as()A.General Average
B.Risks of Breakage
C.War Risks
D.Particular Average 2.The person who enters into an insurance contract with insurer is called _____.A.the insured
B.underwriter
C.broker
D.the assured Key: A = policy holder D.the assured 被保险人 3.WPA is one of the ________ A.special additional risks
B.general additional risks
C.additional risks
D.basic risks 4.____ is more suitable for bulk cargo or unpacked cargo such as logs, steel bars, pipes, etc.A.WPA
B.War Risks
C.FPA
D.Risk of Rust 5.Basically, no partial losses or damage is recoverable from the insurers in ____ A.FPA
B.WPA
C.All Risks
D.SRCC 6.Which of the following risks is not covered in FPA coverage?()A.Civil War
B.Collision
C.General Average
D.Sinking of the Vessel 7.Which of the following risks is not covered in All Risks coverage ?()A natural calamities 灾难
B strike
C fire D.collision 1.Under which of the following terms is the seller responsible for insurance?
FOB, CIF, FCA, CIP 2.Under what terms is the buyer liable for the contract of carriage?
CFR, FCA, FOB, CPT 3.Which of the following terms are suitable for multi-modal transport?
CIF, FOB, CPT, CIP
4.which of the terms are only used for sea or inland waterway transport? CPT, CIF, CFR ,FOB 5.which terms are suitable for export from an inland location? • CIP,CPT, FCA, CFR
第二篇：物流选择题
选择题：
第三方物流的明显特征是。
库存管理中，使用ABC重点管理法对B类产品的管理策略是。第三方物流的概念起源于。
国际物流选择运输方式的首要因素是。
企业利用第三方物流，可使企业专注于提高。
现代物流的目标是低成本、高质量和。
选择第三方物流首先要考虑的因素是。
物流中心的类型按功能分类有。
能够在运费和运输时间上取得最佳平衡的国际运输方式是。
顾客通过使用第三方物流可获得更大的灵活性，即获得。
发展与低层次服务供应商的关系称为。
物流服务要素中，能保证拥有顾客所期望的商品的要素是。
当顾客需要存货时所拥有的库存能力是。
一般设置在生产地区，主要职能是保管生产企业生产的产品和进口商品。第三方物流企业的经营效益同客户企业没有直接紧密联系的是。按照仓库所具有的不同保管条件分类，不包括。
具有电脑控制存取的仓库称为。
是指专门服务于某些特定用户或专门从事某大类商品服务的物流中心。为防止由于不确定因素影响的订货需求而准备的缓冲库存称为。以降低资金占用和节省库存成本为目标的库存管理方法是。
物流运输结点的功能包括衔接、信息和。
顾客通过使用第三方物流可获得自己无法提供的服务，即获得。第三方物流企业自身管理的主要内容有。
物流系统的功能要素中处于主要功能要素地位的是。
物流中心具有作用。
企业库存按目的分类有。
库存管理的评价指标包括。
传统的库存管理方法有。
用于支持企业内部制造或装配过程的库存是。
物流信息系统的结构层次按垂直方向包括。
国际物流中实现海陆联运的方式是。
国际运输的主要功能是。
保税仓库的类型有。
企业物流的国际化运作主要包括环节。
国际物流的基本运输方式有。
第三方物流发展的动力主要来自于。
物流系统的集成包括物流网络系统、物流作业系统和物流。
选择第三方物流时应考虑的因素包括。
第三方供应方能够结合类似的但不是竞争的公司称为。
物流服务要素中，能保证在顾客所期望的时间内传递商品的要素是。能够始终如一地满足顾客对物品的需求的能力是。
货物跟踪是工作中常用的方法。
一般设置在市场附近，迅速并有效地向零售商店供应商品。
物流系统的功能要素包括运输、包装、配送和。
高层货架中的高层高度在。
是指那些储存、加工、分拣与配送多种商品的物流中心。
库存管理中，使用ABC重点管理法对A类产品的管理策略是。21世纪国际物流的特征包括
以关键性作为库存管理策略的方法是。
物流运输结点的功能包括。
国际运输中可以做到直达的运输方式是。
国际物流选择运输方式的首要因素是。
物流系统的目的是。
物流中心的类型按服务范围与服务对象分类有。
企业库存按用途分类有。
库存成本包括。
物流信息的基本功能包括。
现代企业运输管理的特点有。
目前，大陆桥运输的主要路线有。
第三篇：英语选择题
1.As a reward ________ passing the exams, she got a new bike from her parents.A.in
B.on
C.by
D.for
2.She felt like ________ frustration, but she was determined not to lose her self-control.A.to cry out of
B.to cry for
C.crying out of
D.crying for
3.All animals communicate, but our special method of speech is __________ to human beings.A.aware
B.unique
C.absolute
D.continual
4.The method he used turned out to be _______ in improving the students' English.A.effective
B.ability
C.response
D.explicit
5.The boss refused to give any _______ on the fact that his workers were out of jobs.A.response
B.comment
C.answer
D.reply
6.The police searched the city in an effort to catch the man who ______ the murder last week.A.limited
B.made
C.did D.committed
7.They had to examine the dead tiger before they were _______ as to who killed it.A.positive
B.senior
C.virtual
D.vital
8.He could be ________ about everything else in the world, but not about Manet, his loving child.A.visual
B.critical
C.favorite
D.essential
9.Measures had to be taken in face of the housing problem that ________ in the city.A.founded
B.raised C.arose
D.produced
10.Some previous study of music or performance experience is desirable though not a formal ________ for students wishing to take the course.A.requirement
B.commitment
C.management
D.assignment
11.He has surely ________ his government to continuing down the path of economic reform.A.commented
B.communicate
C.guaranteed
D.committed
12.It was hard work but we all felt ________ at the end of the project.A.embarrassed
B.frustrated
C.rewarded
D.challenged
13.The combination of virtual and traditional learning will ________ the scope of every lesson and increase the students' interest.A.reflect
B.instruct
C.hinder
D.expand
14.It would be best to deal with these issues at once, before problems ________.A.arise
B.reflect
C.expand
D.challenge
15.There is talk of raising the admission ________ to restrict the number of students on campus.A.assignments
B.requirements
C.commitments
D.minimum
16.The reality is, as it has always been, that teaching is a rewarding, but at times ________ profession.A.instructing
B.benefiting
C.well-paying
D.frustrating
17.Dennison was known to pay his men handsomely, but in return he expected complete loyalty, total ________, and absolute respect.A.judgment
B.statement
C.commitment
D.assignment
18.The Government is ________ to health service in order to make sure that everyone in need of treatment receives it.A.expanded
B.committed
C.commented
D.communicated
19.During the interview I was the first to ask him ________ questions that put the Bonn government in an awkward position.A.instructing
B.intimidating
C.rewarding
D.embarrassing
20.I didn't realize the food problem was so ________ in this city;with winter coming, many people would starve to death without more help.A.essential
B.critical
C.explicit
D.effective
21.Some came to obtain new power, some to laugh, and others to satisfy their ________.A.humor
B.confidence
C.conflict
D.curiosity
22.I'm sure this delightful book will ________ to children of all ages.A.appeal
B.attract
C.interest
D.draw
23.The report said that general ________ of the policy was still slow in coming.A.argument
B.acceptance
C.response
D.curiosity
24.Have ________, my dear.Some things take time.A.credibility
B.perfection
C.guidance
D.patience
25.This has tended to foster(养成)a very negative ________ toward this company and its staff.A.sense
B.belief
C.attitude
D.reason
26.Jack was astonished.He just sat there ____________.A.with a wide open mouth
B.with a mouth wide and open
C.with a open wide mouth
D.with his mouth wide open
27.Jim rode along ____________.A.his dog is running and barking after him
B.with his dog's running and barking after him
C.with his dog running and barking after him D.his dog being running and barking after him
28.There are four factories in our institute, ____________.A.while each having over 100 workers
B.each having over 100 workers
C.which there are over 100 workers
D.with each that has over 100 workers
29.I lost your telephone number._______ I would have rung you up long before.A.And
B.But
C.Otherwise
D.Unless
30.I got a little ________ when I learned that the appointment with the general manager was changed to another time.A.concerning
B.horrible
C.upset
D.awful
31.The changes you have made to the rules are too ________.The rest of the members will never accept them.A.fine
B.excited
C.radical
D.tuneless
32.No matter what you say, I'm coming ________.A.anyway
B.any way
C.in a way
D.in the way
33.That Sandy wears ________ makeup annoys her mother.A.many
B.very
C.that much
D.so
34.The story he is telling is so ________ that some of the listeners begin to ask him to stop.A.pleasant
B.horrible
C.healthy
D.exciting
35.What a ________ smell!Open the window and air out the room.A.disgusting
B.pleasing
C.wonderful
D.disturbed
36.It should of course be given back.There is no ________ about that.A.argument
B.reason
C.view
D.point
37.None of the people in the purchasing(购买)department office will ________ that they have made the wrong decision in buying that stuff at such a high price;they want to continue telling people they are perfect.A.accept
B.adopt
C.neglect
D.admit
38.If two beliefs, ideas, or interests are in ________, they are very different and are against one another.A.struggle
B.fight
C.conflict
D.trouble
39.The idea ________ to him so much that he took it without hesitation.A.appealed
B.interested
C.drew
D.attracted
40.Please go away and let me get on with my work ________.A.in peace and quiet
B.at peace
C.for silence
D.in quietly
41.Even if they survive such a serious accident, they will be badly hurt or ________ for life.A.cured
B.crippled
C.cared
D.contracted
42.Disease _________ during the journey and many passengers had to be rushed to hospital for treatment.A.broke out
B.broke down
C.started off
D.started out
43.A good swimmer should learn to __________ the movements of his arms and legs.A.combine B.connect
C.cooperate
D.coordinate
44.It is considered inappropriate for a former president to _________ in commerce.A.occupy
B.adjust
C.conduct
D.engage
45.The small town became a tourist attraction and its only restaurant became so crowded that the ______________ had to eat at home every night.A.locals
B.citizens
C.migrants
D.emigrants
46.The products have been __________ to strict tests before leaving the factory.A.subjected
B.adjusted
C.objected
D.constricted
47.Nobody knows ___________ how many people are to be blamed for the coalmine accident, so the government is trying to find out the whole truth.A.inwardly
B.before
C.cleverly
D.precisely
48.The large wings of that bird ___________ it to fly high and fast.A.make
B.enable C.force D.realize
49.Twenty years ago it was common to see people ____________ from hunger on the streets in that poor nation, but clearly the situation has improved greatly since then.A.calling
B.preventing
C.resulting
D.collapsing
50.After a long period of regular exercise, I now ____________ much less than I used to.A.weigh
B.like
C.grow
D.increase
51.____________ at the price list, he'd have known what would happen in the end.A.Had Mr.Robinson looked
B.For Mr.Robinson looked
C.Have Mr.Robinson looked
D.Before Mr.Robinson looked
52.If he _______ the policeman honestly, he would not have been arrested.A.would answer
B.answer
C.should answer
D.had answered
53.After Stephen's sudden ____________ during the meeting, he was rushed to hospital.A.collapse
B.stress
C.cripple D.bang
54.If you have difficulty ____________ a particular book, please ask one of the librarians for assistance.A.to locate
B.locate
C.locating
D.of locating
55.A fire started in the plane, and the pilot was forced to make an ____________ landing.A.emergence
B.merging
C.emerging
D.emergency
56.____________ international pressure, progress has slowed in the peace talks.A.In despite of
B.Despite
C.Despite of
D.In spite
57.The victims suffered ____________ head injuries in the accident.A.secure
B.severe
C.sincere
D.stern
58.Riding a bike helps develop a child's sense of ____________.A.direction
B.movement
C.balance
D.coordination
59.Carter is in charge of the office while I'm ____________.A.leaving B.on leaving
C.on leave
D.on relief
60.Although we welcome the proposal, we shall ____________ detailed examination in the committee.A.subject it to
B.subject to
C.subject to it
D.subject it
61.When you're in Paris you can't help being ________ of the way the streets are kept clean.A.effective
B.relaxed
C.conscious
D.obvious
62.The book offers some advice about how to make a good ________ at job interviews.A.attitude
B.reaction
C.effect
D.impression
63.He was a good worker who was ________ to his family as well as to his work.A.consistent
B.committed
C.content
D.engaged
64.It is very difficult, for the time being, to ________ how much money is needed.A.account
B.sign
C.range
D.estimate
65.The teacher praised and rewarded the good ________ of his students in class.A.status
B.behavior
C.function
D.sign
66.We must ________ our attention on the question of reducing our cost.A.pay
B.focus
C.absorb
D.promote
67.It is said that ________ to the plan so far have been positive.A.reactions
B.views
C.ideas
D.opinions
68.Have you ever noticed that Jack always ________ a picture of quiet self-worth?
A.impresses
B.focuses
C.projects
D.communicates
69.She has been known to become upset at the ________ of blood.A.sight
B.view
C.show
D.range
70.The age ________ of the study population will greatly influence the final result.A.barrier
B.position
C.distance
D.range
71.He knew what he had to do, and he got up and did it before he changed his ________.A.head
B.mind
C.brain
D.sense
72.Edwina's office faced south and had a(n)________ of the lake.A.sight
B.look
C.impression
D.view
73.For most people in China, the bicycle is still their main ________ of transport.A.means
B.impression
C.attraction
D.course
74.The movement and noise of the machines ________ him completely.A.reacted
B.hold
C.noticed
D.absorbed
75.Mary was so _______ in her job that she didn't hear anybody knocking at the door.A.attracted
B.excited
C.absorbed
D.drawn
76.Many of the children ________ some difficulty in learning the material.A.ran
B.encountered
C.acquainted
D.influenced
77.His facial ________ told me that he didn't want to discuss the issue.A.expression
B.feeling
C.meaning
D.show
78.Motoring organizations have started a(n)________ for safer roads in the area.A.action
B.measure
C.campaign
D.achievement
79.Given the general ________ of his health, it may take him a while to recover from the operation.A.function
B.situation
C.manner
D.state
80.To secure our future, we need a(n)________ economic strategy.A.consistent
B.obvious
C.interested
D.huge
81.Robin thought that the best _______ to learning a foreign language is the study of the spoken language.A.method
B.way
C.means
D.approach
82.Listening, speaking, reading, and then writing _______ the basic order in language learning.A.assists
B.constitutes
C.establishes
D.founds
83.If you try to learn too many things at a time, you may get _______.A.alarmed
B.scared
C.surprised
D.confused
84.He's not got another job yet and it's not ______ he will for some time.A.likes
B.unlike
C.likely
D.liked
85.The teacher handed _____ books to every student at the beginning of the class.A.on
B.down
C.over
D.out
86.The young professor ______ himself as an international leader in the field of mathematics.A.established
B.built C.founded
D.found
87.His thoughts were _______ from the subject by the arrival of his friends.A.attracted
B.suffered
C.distracted
D.related
88.She is a ______ woman who is certain of her ideas and actions.A.significant
B.aware
C.confident
D.intense
89.______ I admit that the problems are difficult, I don't agree that they can't be solved.A.For fear that
B.Because
C.While
D.Until
90.I'm going to spend the winter vacation in Shanghai, ______ I have relatives.A.because
B.which
C.that
D.where
91.As a result, we do not see ourselves as capable of giving any useful opinion on the possible ______ that a trial might have on his health.A.effects
B.affects
C.adopts
D.adjusts
92.The university has already cut its budget as much as possible without ______ its quality and reputation.A.correcting
B.adopting
C.risking
D.effecting
93.______ your age or knowledge of the language, you'll be 100% involved in your studies from the first lesson to the last.A.As a result of
B.In spite
C.Despite of
D.Regardless of
94.His policies, especially in the first two years of his presidency, have often been ______ and contradictory.A.confuse
B.confusing
C.demanded
D.demanding
95.They carried the chairs and benches ________ as it was raining outside.A.indoor
B.indoors
C.outdoor
D.outdoors
96.This is my first time in this city, so the first thing I need to do is know about the bus ________ here.A.routes
B.roads
C.ways
D.paths
97.He said he had caught a bad cold and told me to ________ him.A.stay at
B.stay up
C.stay in
D.stay away from
98.You can ________ how surprised I was when I was told that I had received the highest marks on the final examination.A.imagine
B.register
C.boast D.yell
99.The thief's actions ________ a heavy punishment, and the judge sentenced him to ten years in prison.A.called out
B.called at
C.called for
D.called on
100.I know nothing about him ______ that he lives next door with a peculiar dog.A.except with
B.addition to
C.except
D.only
101.________ the trashman went to the garden to pick up garbage, the old lady would stare at him in surprise.A.Each time
B.At a time
C.At one time
D.Once upon a time
102.He lived in Shanghai and Beijing, but doesn't like ________ city very much.A.neither
B.both
C.each
D.either
103.Go ________ home at once and don't stop off anywhere on the route.A.just
B.only
C.right
D.rightly
104.________ to what they had expected, the film ended up a total failure.A.Oppose
B.Contrary
C.Against
D.Opposing
105.I haven't read this book, and my brother hasn't ________.A.either
B.neither
C.also
D.too
106.Thanks go to the trashmen who leave the streets ________ each night.A.cleanest
B.cleaner
C.cleaning
D.cleanlier
107.With the job ________, he went to see a film with his colleagues.A.done
B.doing C.to do
D.do
108.Neither his friends nor his mother ________ his marriage to that girl.A.accept
B.accepts
C.agree
D.agrees
109.He made up his mind to ________ the post till the end of the year.A.keep in
B.remain under
C.stay at
D.go on
110.Good managing of a company ________ great efforts.A.calls for
B.calls out
C.calls in
D.calls at
111.I don't think he will change his mind, ________?
A.won't he
B.do I
C.will he
D.don't I
112.__________ that the pilot couldn't fly through it.A.The storm so severe was
B.So severe was the storm
C.So the storm was severe
D.Such was the storm severe
113.Hardly ____________ when the bus suddenly pulled away.A.they had got to the bus stop
B.did they get to the bus stop
C.were they got to the bus stop
D.had they got to the bus stop
114.No sooner _________ than the truck started off.A.his luggage was loaded
B.had his luggage been loaded
C.loaded his luggage
D.his luggage was being loaded
115._______ thought this was a good thing.A.Not everybody
B.Not anybody
C.Only somebody
D.Just somebody
116.“Did Jack and Tom understand her?” “No._______ of them is very bright.”
A.No one
B.None
C.Not one
D.Neither
117.English words are not always spelled _______.A.the way they sound
B.the way they to sound
C.the way they are sounding
D.as they are sounding
118.He arrived late, _______ was annoying.A.what
B.that C.which
D.the which
119.Most people have no real idea how to change to healthy food, and Maureen was no ________.A.foundation
B.possibility
C.exception
D.ignorance
120.He always knew what time it was, as if by ________.A.instinct
B.imagination
C.reaction
D.reality
121.He refuses to let others speak, as he ________ every meeting.A.confronts
B.affects
C.attaches
D.dominates
122.The creating of the first steam-powered machine, by James Watt, was a(n)________ idea that required thought and great effort.A.spontaneous
B.original
C.previous
D.cautious
123.Young children have a limited attention ________ and can't focus on one activity for long.A.range
B.span
C.reach
D.spread
124.At the end of the game, the whole crowd ________ their feet and cheered wildly.A.emerged from
B.rose from
C.got to
D.stood up
125.She can't remember committing the murder, although all the facts point to her ________.A.guilt
B.intention
C.violence
D.victim
126.Still, in their journal articles, these researchers are ________ about telling people to give up dieting.A.accurate
B.cautious
C.apparent
D.aware
127.Mr.Clark and Mr.Chrétien may indeed ________ to make up after years of conflict.A.contrive
B.acquaint
C.acquire
D.admit
128.The fire was started when a passing motorist carelessly ________ a cigarette out of his car.A.attached
B.shook
C.tossed
D.turned
129.I went to the photo shop to have my photos _______________ to cover my walls at home.A.enlarged
B.adjusted
C.adopted
D.afforded
130.These were the people who ________ using force to stop violence.A.advocated
B.argued
C.intended
D.offended
131.Such thoughts will ________ the way the courts decide on what sentence to pass on the accused.A.effect
B.impress C.absorb
D.affect
132.Most people believe that he is quite ________ of lying to get out of trouble.A.capable
B.enabled
C.able
D.skilled
133.The writer clearly ________ his readers to identify with the main character.A.tends
B.extends
C.intends
D.designs
134.We were told that most of our luggage would be ________ by sea.A.approached
B.transported C.handled
D.communicated
135.His letters ________ a different side of his personality.A.imagine
B.advocate
C.reveal D.dominate
136.Patients, it is claimed, were kept in ________ of what was wrong with them.A.foundation
B.possibility
C.exception
D.ignorance
137.They have ________ as the leading scientists in their field.A.emerged
B.known
C.broken
D.recognized
138.The product is aimed at young people in the 18-25 age _______.A.range
B.span
C.reach
D.spread
139.I thought I would remain calm, but when I was ________ by the TV camera, I became very nervous.A.confronted
B.affected
C.attached
D.dominated
140.Our local hospital has become the latest ________ of the cuts in government spending.A.guilt
B.intention
C.violence
D.victim
141.Without a passport, leaving the country is _______.A.out of question
B.without question
C.in the question
D.out of the question
142.His opinions would often ____________ from one extreme to the other.A.transfer
B.enhance
C.flash
D.swing
143.The audience ___________ the decision, but I pointed out that we ought not to relax about this matter.A.applauded for
B.applauded
C.applauded to
D.applauded at
144.Additional time is required for cooking or ___________ homemade dishes.A.chill
B.to chill
C.chilled
D.chilling
145.While she waited, she tried to __________ her mind with pleasant thoughts of the vacation.A.occupy
B.compose
C.think D.intensify
146.The children will now play some pieces of music that they __________ themselves.A.were taught
B.composed
C.accomplished
D.worked
147.The psychologist advised them to __________ a certain portion of time each evening for homework.A.set about
B.set apart
C.set aside
D.set out
148.It is __________ that a prospective employer should want to know if someone has a criminal record.A.reasoning
B.a reason for
C.reasoned
D.reasonable
149.A credit card is particularly useful __________ and there are often insurance benefits if you pay for your travel with the card.A.when it is traveling
B.when traveling
C.traveling
D.when they are traveling
150.The general health situation in the city seems reasonably _________.A.satisfied B.satisfying
C.satisfactory
D.satisfaction
151.A police car sped down the street, __________.A.lights flashing
B.lights flashed
C.lights were flashing
D.lights to flash
152.Have you seen Henry lately? My teacher wants to know _______.A.how is he getting along
B.how he is getting along
C.what is he getting along
D.what he is getting along
153.The people at the party were worried about Janet because no one was aware _______ she had gone.A.of where
B.where that
C.of the place that
D.the place
154.The heating system here has an ______ temperature control.A.aggressive
B.intentional
C.accidental
D.automatic
155.My uncle is great.In our family, he's ______ his cooking.A.famous about
B.famous with
C.famous for
D.famous in
156.It is nice to travel with ______ paid by your boss, at no cost to yourself.A.prices
B.costs
C.offers
D.activities
157.The gasoline ______ destroyed the company and injured many people.A.explored
B.extended
C.expanded
D.explosion
158.Only two people survived the fire that ______ at midnight.A.broke out
B.broke off
C.broke up
D.broke down
159.To complete the task successfully, we have to get well prepared ______.A.in advance
B.in detail
C.in turn
D.in force
160.The policeman went from house to house, ______ whether anyone had seen the lost boy.A.asking
B.interrupting
C.informing
D.introducing
161.On our trip out of the country we visited ______ in England.A.relationship
B.relation
C.relatives
D.person
162.Theory couldn't do without practice, _______ without theory.A.practice could do either
B.neither practice could do
C.practice could do neither
D.nor could practice do
163.I _______ the truth of your remarks, although they go against my interests.A.cannot but admit
B.cannot but to admit
C.cannot but admitting
D.cannot help but admitting
164.She hardly ever eats _______ potatoes.A.every bread or
B.bread or
C.neither bread or
D.neither bread nor
165.That's the hotel _______ last year.A.which we stayed
B.that we stayed
C.for which we stayed
D.where we stayed
166.We often advise him not to drink more wine _______ is good for his health.A.as
B.that
C.than
D.but
167.“Why does Dr.Takin prefer his office?”
“Because here he is free to do his research _______ he wants.”
A.some way
B.anyhow
C.anyway
D.whatever
168.I have never dined with you, sir;and I see no reason _______.A.how should I now
B.how I should now
C.why should I now
D.why I should now
169.Advertising is different from other forms of communication _______ the advertiser pays for the message to be delivered.A.in which
B.in this way
C.in that
D.in order that
170._______ electric wires are made from lead is common practice.A.What
B.Whether
C.That
D.How
171.Unemployment in some large cities was _______ problem that the government had to provide free grain for many of the poor people.A.so a serious
B.a such serious
C.a so serious
D.such a serious
172.No matter _______ they added to their knowledge and abilities, the old professor was never satisfied.A.what many
B.how many
C.what much
D.how much
173.They didn't break the bad news to his mother _______ that she might break down.A.unless
B.for
C.because
D.for fear
174.The strike was not a success because of the workers' leader who ________ the managers.A.sold out to
B.sold out
C.sold off
D.sold up
175.In our discussion today, I'd like first to ________ the influences that the Internet will exercise on modern life.A.account to
B.account for
C.talk
D.say
176.I work in the English department that _______ three teaching sections.A.makes of
B.constitutes
C.consists of
D.forms
177.Being ________ who you really are is the first step to integrity.A.open to
B.open for
C.open with
D.open about
178.You asked me if you should move your parents in.Well, I can't advise you on such a question;it's a matter of ________.A.consciousness
B.conscience
C.kindness
D.sympathy
179.The ________ she is in is whether to get married and live her own life or to stay at home supporting the family.A.trouble
B.problem
C.choice
D.dilemma
180.Though ________ possible punishment, some students are still inclined to cheat on tests.A.aware of
B.knowing
C.recognizing
D.being aware
181.To cheat or not to cheat, this is a(n)________ of honesty.A.question
B.problem
C.request
D.issue
182.To be frank, I'd rather you ________ in the case.A.will not be involved B.not involved
C.not to be involved
D.were not involved
183.If you think that the illness might be serious you should not ______ going to the doctor.A.put off
B.hold back
C.put away
D.hold up
184.If you want to know the train timetable, please ______ at the booking office.A.acquire
B.inquire
C.request
D.require
185.He thought that _______.A.the effort doing the job was not worth
B.the effort was not worth in doing the job
C.it was not worth the effort doing the job
D.it was not worth the effort by doing the job
186.The coming of the railways in the 1830s ______ our society and economic life.A.transformed
B.transported
C.transferred
D.translated
187.I have no objection _____ the evening with them.A.to spend
B.to spending
C.of spending
D.spending
188.Realizing that he hadn't enough money and ________ to borrow from his father, he decided to sell his watch.A.not wanted
B.not to want
C.not wanting
D.wanting not
189.In preparing scientific reports of laboratory experiments, a student should ______ his results in logical order and clear language.A.perceive
B.protest
C.raise
D.present
190.They are teachers and don't realize ______ to start and run a company.A.what it takes
B.what takes it
C.what they take
D.what takes them
191.There was not a hut in the village _______ he had not brought food and comfort.A.which
B.to which
C.in which
D.that
192.______ they reached the center of the city, they stopped the car at a restaurant.A.Before a mile or so when
B.For a mile or so after
C.Further than a mile or so
D.A mile or so before
193._______ is of no concern to me.A.It rains or not
B.Whether it rains or not
C.If or not it rains
D.Will it rain
194._______ the prisoner escaped is a mystery.A.What
B.Whatever
C.How
D.However
195.Newton was one of the greatest men _______ ever lived.A.he
B.that
C.which
D.whom
196.“What a beautiful day!” “Yes, it's _______ that I'd like to take a walk.”
A.such nice weather
B.too nice weather
C.so nice weather
D.nice weather so
197.Mrs.Lindon has _______ that she is unable to get a job.A.such small education
B.so little education
C.a such little education
D.a so small education
198.Mary has done very well, _______ she has only one year of experience teaching.A.considering that
B.in that C.as soon as
D.for that
199.You can fly to London this evening _______ you don't mind changing planes in Paris.A.provided
B.unless
C.except
D.as soon as
200.It has the same result, _______ way you do it.A.as
B.however
C.what
D.whichever
第四篇：英语选择题
3-1答案在最后
1．It took a long time for the theory of evolution to be ______.A.permitted B.tolerated C.accepted D.absorbed 2.His _______ to become President is likely to be realized.A.ambition B.personality C.curiosity D.principle 3.They ______ their party leader and voted against his plan.A.deprived B.defied C.detected D.devised 4.Despite the author's evidence attempting at objectivity, his view remains ______.A.biased B.impressive C.fragmented D.impersonal 5.The businessmen discussed the contract ____ but never actually signed anything.A.at length B.at sea C.at random D.at will 6.I can buy the house only if a _____ for $6000 is obtainable.A.monopoly B.morality C.mortgage D.momentum 7.The World Environment Protection Conference, which took place in June 1992, was a very _____ meeting.A.productive B.overwhelming C.compulsory D.protective 8.A new machine was used in the plant.It was expected to lead to ___ improvement of up to 40 percent.A.product B.produce C.productivity D.producer 9.According to the rules of the game, the contestant at the front of the line must turn quickly and race towards the ________.A.front B.rear C.background D.foreground 10.The little boy could not _____ the temptation of the piece of chocolate.A.insist B.resist C.persist D.consist 3-2 1.The western areas of the country were so _____ that no animals or birds can survive there.A.barren B.fertile C.dangerous D.quiet 2.The dry grass was on fire, and they had to put out _______ A.blaze B.spark C.flare D.shine 3.In Britain people _____ four million tons of potatoes every year.A.swallow B.dispose C.consume D.exhaust 4.The food was declared unfit for human ______ A.absence B.consumption C.transmission D.destruction 5.Our troops are in ____ with the enemy A.contract B.contrast C.contact D.contest 6.There is ___ trouble on the frontier;it breaks out every six months A.continual B.continuous C.constant D.considerable 7.An almost __ line of traffic was moving at a snail's pace through the town.A.continuous B.constant C.solid D.continual 8.I don't understand the word you used in this sentence, please ___ it for me A.detain B.define C.detect D.Confirm 9.The farmers were more anxious for rain than the people in the city because they ___ more the outcome of rain A.depended on B.suffered from C.influenced D.led to 10.Whether I go to university or not is __ on what grades I get in my exams.A.independent B.subsequent C.evident D.dependent 11.He was usually very kind so that his sudden ___ greatly surprised us A.harshness B.unhappiness C.heartiness D.uprightness 12.The final document was, of course, supposed to mend the damage ___ upon the world by the war A.imposed B.impressed C.compelled D.compressed 13.She used to spend the evenings ___ and watching television A.knitting B.kitting C.kneeling D.knocking 14.I haven't the faintest ___ what you are talking about A.notion B.notation C.norm D.nutrition 15.The old lady has developed a __ cough which cannot be cured completely in a short time A.perpetual B.permanent C.chronic D.sustained 16.His anxiety and worry ___ him to rush into the room and interrupt our talk.A.shoved B.saddened C.prompted D.ridiculed 17.Act ___ to remove spots from these fabrics A.promptly B.properly C.tightly D.timely 18.Because she did not want additional responsibilities, she accepted the promotion ____ A.reluctantly B.satisfactorily C.remarkably D.swiftly 19.There is some ___ between the accounts of the accidents, but all the important details are different A.refreshment B.assimilation C.resemblance D.depression 20.The ten-year-old girl ___ her mother somewhat more than does her elder sister A.familiarizes B.analogies C.assembles D.resembles 21.Although he was on a diet, the food ___ him enormously A.inspired B.tempted C.overcame D.encouraged 22.Susan loves chocolate so much that she can hardly resist its ____ A.brand B.sight C.temptation D.variety 23 A large jar ___ off the shelf, spilling its contents over the floor A.collided B.slipped C.slid D.tumbled 24.The propeller began to ____ and the small plane started down the runway A.surge B.whirl C.tangle D.wrinkle 3-3 1．Who do you suppose ________ this music?
A.composed B.motivated C.generated D.activate 2.Thirty days or so ______ a month and twelve months a year.A.combine B.communicate C.constitute D.concentrate 3.He _______ great satisfaction from his stamp collection.A.deforms B.detects C.deserves D.derives 4.Entries were anonymous, and some of the judges insisted that Winston's picture — one of his first of Chartwell — was the work of a professional, not an amateur, and should be ___________.A.quality B.qualify C.qualified D.disqualified 5.I think we have gained _________ experience to deal with this problem.A.effective B.sufficient C.efficient D.affected 6.The Windows allows a computer user to execute multiple programs __________.A.proudly B.swiftly C.awkwardly D.simultaneously 7.Every evening, in this park, you can see groups of elders dancing to the ________ of some popular music.A.rhythm B.busy C.reluctant D.careful 8.Ernest Hemingway is noted for his ________ of language.A.clarity B.similarity C.certainty D.community 9.A tidy and delicate composition is necessary for the _______ sake of a good mark.A.name B.sake C.fake D.make 10.We firmly _______ that the South China Sea is the Chinese territory.A.blaze B.suppose C.proclaim D.predict 11.To say that a soldier fought in battle like a lion may be a good descriptive ___, but it does not mean that he was on all fours, roaring and wagging his tail!A.anecdote B.analogue C.analogy D.analysis 12.There is clearly a rigid dominance hierarchy ____ to a pecking order among Japanese macaques.A.analogous B.analytic C.anarchic D.androgynous 13.When new cases of dishonesty were discovered in government departments, the public began to demand again laws to clear ___ the civil service A.up B.away C.off D.Out 14.Salespeople customarily get some ___ according to their volume of business.A.commitment B.committee C.commission D.community 15.About three quarters of them---anyone describing them as “inmates” is instantly corrected by hospital staff---______ very serious crimes and are admitted for mental illness or psychopathic disorders A.have executed B.have committed C.have offended D.have violated 16.An animator has to build up his or her work frame by frame.Each film takes a very long time to make, and so ____ are essential to see the project through to the end.A.research and development B.continuity and relaxation
C.diversion and rewards
D.dedication and commitment 3-4 1.The insurance adjuster had to _____ the exact value of the missing jewels.A．assure B.ensure C.insure D.ascertain 2.It is part of the doctor's duty to _____ his patients on the treatment of their own disease.A．confess to B.count on C.confer with D.confide in 3.I have always______ of the present government's education policy, in particular its position on student grants.A．disagreed B.opposed C.protested D.disapproved 4.Although not an economical himself, Dr.Smith has long been a severe critic of the government's_____ Policies.A.economical B.economy C.economic D.economics 5.Churchill was one of the world's most _____ statesmen.A.eminent B.imminent C.illicit D.explicable 6.Your______ contracts, your minds are focused upon a small circle of details.A.horizon B.scope
C.body D.report 7.It was her carelessness that led Jane to fail in the final examination not her_____ of the subject.A．proficiency
B.pride C.ignorance
D.wisdom 8.Patriotism teaches people to believe that their country, and by_____ their government, is always right.A．definition B.illustration C.deduction D.implication 9.Technical_____ involves purchase of new equipment and replacement of old machines.A．frustration B.violation C.illustration D.innovation 10.The treaty is unfair;we must______ it right now.A．concede B.conceal C.jog D.junk 11.The tutor asked his student to leave a wide ______ when typing their essays.A．border B.column C.surrounding
D.margin 12.His _____ with computers began six months ago.A．imagination B.innovation C.observation D.obsession 13.An explanation or statement that is______ seems likely to be true or valid.A.plain B.plausible C.authentic D.applicable 14.The economic crisis in that country have threatened the _______of the government.A.stability B.capability C.persistence D.permanence 15.The boxer_______ and almost fell when his opponent hit him.A.scattered B.staggered C.stammered D.shattered 16.The change in the ideology and behavior of these old-timers is_______ in history.A.unquestionable B.unbearable C.unfortunate D.unprecedented 17.I can't________ the design of the machine as you describe it.A.reckon B.visualize C.follow D.initiate 3-5 1.This company is too small to ______ against the large international companies.A.compete
B.compile
C.rival
D.refrain 2.Her _________ and experience make her an excellent person for the job.A.competence
B.complacency
C.compensation
D.competition 3.Most substances _____ when they freeze so that the density of a solid sustance is higher than the density of its liquid.A.contrast
B.contact
C.contract
D.contest 4.We guarantee prompt ______ of goods.A.delivery
B.arrival
C.carriage
D.service 5.Most engineers were ______ about the effectiveness of the new model of word processors.A.pessimistic
B.doubtful
C.worry
D.ignorant 6.Until recently, few but poets, philosophers, and doctors chose to ______ the subject of death.A.dwell on
B.think in
C.dispose of
D.regard as 7.One of the difficulties, you, as a college student, will ______ is the adapatation to a completely new life.A.answer
B.solve
C.encounter
D.decide 8.You are too impatient ______ her.She is only a child.A.of
B.with
C.for
D.at 9.The heat was so ______ from the fire that the fireman could not enter the building.A.tense
B.intense
C.internal
D.external 10.Oxford is a city with such a mind-blowing reputation that many who come here find themselves ______ by the place and can’t wait to leave, while others, who take to it like a duck to water, find themselves returning again and again.A.threatened
B.intimidated
C.deprived
D.maltreated 11.This will have an impact on how the ______ divides his money among different countries and stocks.A.transistor
B.investor
C.sponsor
D.ancestor 12.Another audience burst into ______ as a tall man spoke about the problems he faced when he started dating his first girlfriend.A.leaflet
B.laughter
C.league
D.lawyer 13.When establishing these objectives, _______ should also consider current and future needs of the organization.A.mechanic
B.management
C.composer
D.journalist 14.Cold, dry winds from Siberia ______ over the mainland from December to February.A.precede
B.presume
C.prevail
D.prompt 15.No unauthorized person is allowed in the room while the exam is in ______.A.advance
B.procedure
C.procession
D.progress 16.In order to win the Presidential election, the candidates vie with each other in ______ a team of the brightest minds available.A.summoning
B.recollecting
C.congesting
D.recruiting
17.Instead of answering the question, the manager ______ his shoulders as if it were not important.A.shrugged
B.touched
C.raised
D.patted 18.Our analysts are encouraging the construction of more______ water treatment facilities.A.concerned
B.digested
C.sophisticated
D.addicted 19.It is forecast that heavy rains are ______ to flood the area in a few days.A.frightening
B.warning
C.scattering
D.threatening 20.In the play we saw last night, the hero ______ his wife to death with his sword.A.cast
B.thrust
C.throw
D.thread
3-1 1-5CABAA
6-10CACBB 3-2 1-5AACBC
6-10AABAD
11-15AAAAC
16-20CAACD 3-3 1-5ACDDB
6-10DAABC
11-16CAACBD 3-4 1-5DCDAA
6-10ACDDD
11-15DDBAB
16-17DB 3-5 1-5AACAB
6-10ACBBB
11-15BBBCD
16-17DA
第五篇：会计英语选择题
1．A company acquired 30% of B Company’s voting stock for $200 000 on January 2,2004.A’s 30% interest in B gave A the ability to exercise significant influence over B’s operating and financial policies.During 2004, B earned $ 70 000 and paid dividends of $50 000.B reported earnings of $150 000 for the six months ending June 30, 2005, and $200 000 for the year ending December 31, 2005.on July 1, 2005, A sold half of its stock in B for $140 000 cash.B paid dividends of $60 000 on October 1, 2005.Use the above information to answer the following three questions: ① Before income taxes , what amount should A include in its 2004 income statement as a result of the investment ? A.$15 000
B.$21 000
C.$36 000
D.$80 000 ② In A’s December 31, 2004 Balance Sheet, what should be the carrying amount of this investment? A.$200 000
B.$206 000
C.$221 000
D.$236 000 ③ On its 2005 income statement ,what amount should A report as a gain or loss from the sale of half of its investment? A.$22 000 gain
B.$23 500 gain
C.$500 loss
D.$14 500 gain
2.On May 1, 2005, ABC purchased 30% of the stock of D Corporation for $600 000.During 2005, D had net income of $100 000.On February 1 and on August 1, D paid $30 000 in dividends.On December 31,2005, the market price of the stock is $630 000.what amount should be shown in the Investment in D Corporation account on ABC’s Balance Sheet dated December 31, 2005?
A.$621 000
B.$611 000
C.$629 000
D.$630 000 3.When the fair value of investments in debt securities exceeds their carrying amounts, held-to-Maturity securities and available-for-sale securities should be reported at the end of the year at _____
Held-to-maturity securities
available-for-sale securities A.Fair value
Amortized Cost B.Amortized cost
Fair value C.Amortized cost
Amortized cost D.Fair value
Fair value 4.When an investor uses the equity method to account for investments in common stock, the investment account will be increased when the investor recognizes A.a proportionate interest in the net income of the investee.B.a cash dividend received from the investee.C.periodic amortization of the goodwill related to the purchase.D.depreciation related to the excess of market value over book value of the investee’s depreciable assets at the date of purchase by the investor.5.When a company holds between 20%and 50% of the outstanding stock of an investee, which of the following statements applies? A.The investor should always use the equity method to account for its investment.B.The investor should use the equity method to account for its investment unless circumstances indicate that it is unable to exercise “significant influence” over the investee.C.The investor must use the fair value method unless it can clearly demonstrate the ability to exercise “significant influence” over the investee.D.The investor should always use the fair value method to account for its investment.6.C Corporation owns 75% of H Inc.During the current year, H Inc.reported net income of $150 000 and declared dividends of $40 000.How much would C Corporation increase Investment in Harrell Inc.Stock for the current year? A.$0
B.$82 500
C.$30 000
D.$112 500 7.G Corporation’s temporary investments cost $100 000 recorded as available-for-sale securities and have a market value of $120 000 at the end of the accounting period.The difference between the cost and market value would be reported as a: A.none.B.$20 000 unrealized gain-income.C.$20 000 realized gain.D.$20 000 unrealized gain-equity.8.If a firm purchases $100 000 of bonds of X company at 101 plus accrued interest of $2 000 and pays broker’s commissions of $50, the amount debited to Investment in X company Bonds would be : A.$100 000
B.$103 000
C.$101 050
D.$103 050
1.The rate of interest actually earned by bondholders is called the ______ A.coupon rate
B.effective yield
C.nominal rate
D.stated rate 2.Bonds will sell at a premium when the _____ A.stated rate is higher than the nominal rate.B.Stated rate is higher than the market rate.C.Effective yield is lower than the market rate.D.Effective yield is lower than the stated rate.3.Which of the following is an example of off-balance-sheet financing?_____ A.Consolidated subsidiary B.Capital lease.C.Zero-interest-bearing note.D.Operating lease.4.Typical liability accounts include _____ A.accounts payable, bank loan, wages payable, drawings B.accounts payable, bank overdraft, wages payable, stationery
C.accounts receivable, bank overdraft, wages payable, unearned revenue D.accounts payable, borrowing form the public, bank overdraft, wages payable 5.Which of the following usually is not a current liability? A.Withheld income taxes
B.Deposits received form customers C.Deferred tax payable D.All of these 6.After bonds have been issued, their market value can be expected to _____ A.rise as any premium is amortized.B.Fall if interest rates rise.C.Fall as any discount is amortized D.Rise if interest rates rise 7.When the interest payment dates of a bond are May 1 and November 1, and a bond issue is sold on June 1, the amount of cash received by the issuer will be _____ A.decreased by accrued interest from June 1 to November 1.B.Decreased by accrued interest from May 1 to June 1.C.Increased by accrued interest from May 1 to June1.D.Increased by accrued interest from June 1 to November 1
8.A manufacturer of household appliances may incur a loss due to the discovery of a defect in one of its products.The occurrence of the loss is reasonably possible, and the resulting costs can be reasonably estimated.This possible loss should be _____
Accrued
Disclosed in Footnotes A.Yes
NO B.Yes
Yes C.No
Yes D.No
No 9.Taxable income of a corporation________ A.differs from accounting income due to differences in intraperiod allocation between the two methods of income determination.B.Differs from accounting income due to differences in interperiod allocation and permanenet differences between the two methods of income determination.C.Is based on generally accepted accounting principles.D.Is reported on the corporation’s income statement.10.Taxable income of a corporation differs from pretax financial income because of ___ Permanent
Temporary Differences
Differences A.NO
NO B.NO
Yes C.Yes
Yes D.Yes
No
1.If a corporation has outstanding 1 000 shares of $9 cumulative preferred stock of $100 par and dividends have been passed for the preceding three years, what is the amount of preferred dividends that must be declared in the current year before a dividend can be declared on common stock?_____ A.$9 000
B.$27 000
C.$36 000
D.$45 000 2.All of the following are reasons for purchasing treasury stock except to ____ A.make a market for the stock.B.Increase the number of shareholders.C.Increase the earnings per share and return on equity D.Give employees as compensation 3.Paid-in capital for a corporation may arise from which of the following sources? A.Issuing cumulative preferred stock.B.Receiving donations of real estate.C.Selling the corporation’s treasury stock.D.All of the above.4.Under the equity method, the investment account is decreased by all of the following except the investor’s proportionate share of _____ A.dividends paid by the investee B.declines in the fair value of the investment.C.The losses of the investee.D.All of the options would decrease the investment account.5.Cash dividends are paid on the basis of the number of shares______ A.authorized B.issued C.outstanding D.outstanding less the number of treasury shares 6.The stockholders’ equity section of the balance sheet may include____ A.common stock B.preferred stock C.donated capital D.all of the above 7.Declaration and issuance of a dividend in stock____ A.increases the current ratio.B.Decreases the amount of working capital.C.Decreases total stockholders’ equity.D.Has no effect on total assets, liabilities, or stockholders’ equity.8.If a corporation buys back its own stock, the stock is listed on the balance sheet in the: _____ A.current assets section.B.Long term liability section.C.Stockholders’ equity section.D.Investments section.9.A corporation has issued 25 000 shares of $100 par common stock and holds 3 000 of these shares as treasury stock, If the corporation declares a $2 per share cash dividend, what amount will be recorded as cash dividend? A.$22 000
B.$25 000
C.$44 000
D.$50 000 10.A company declared a cash dividend on its common stock on December 15,20×4,payable on January 12, 20×5.How would this dividend affect shareholders’ equity on the following dates? December 15，January 12, 20×4
20×5 A.Decrease
decrease B.Decrease
No effect C.No effect
No effect D.No effect
Decrease 1.Net cash flow from operating activities is determined by eliminating_____ A.earned revenues from net income.B.Incurred expenses from net income.C.Non-cash expenses from net income.D.Non-cash revenues and non-cash expenses from net income.2.All of the following adjustments are added to net income in computing net cash flow from operating activities except_____ A.Amortization expense B.A decrease in accounts receivable.C.An increase in accounts payable.D.An increase in prepaid expenses.3.Acquiring assets by issuing equity securities would be reported as ______ A.an investing activity.B.A financing activity.C.Both an investing activity and a financing activity.D.A non-cash investing and financing activity.4.When preparing a statement of cash flows, a decrease in accounts receivable during a period would cause which one of the following adjustments in determining cash flow from operating activities?_____ Direct Method
Indirect Method A.Increase
Decrease B.Decrease
Increase C.Increase
Increase D.Decrease
Decrease 5.When preparing a statement of cash flows ,an increase in accounts payable during a period would require which of the following adjustments in determining cash flows from operating activities?______ Indirect Method
Direct Method A.Increase
Decrease B.Decrease
Increase C.Increase
Increase D.Decrease
Decrease 6.All of the following adjustments would be deducted in determining net cash from operating activities except_____ A.amortization of bond premium.B.Decrease in deferred income tax liability.C.Gain on sale of plant assets.D.Increase in accrued liabilities.7.King Co.has provided the following 2006 current account balances for the preparation of the annual statement of cash flows:______
January 1
December 31 Accounts receivable
$11 500
$14 500 Allowance for uncollectible accounts
400
500 Prepaid rent expense
6200
4100 Accounts payable
9700
11200 King’s 2006 net income is $75 000.Net cash provided by operating activities in the statement of cash flows should be ______ A.$72 700 B.$74 300 C.$75 500 D.$75 700 8.The net income for Chenkai Inc.was $3000 000 for the year ended December 31, 2006.Additional information is as follows:______ Depreciation on fixed assets
$1 500 000 Gain from cash sale of land
200 000 Increase in accounts payable
300 000 Dividends paid on preferred stock
400 000 The net cash provided by operating activities in the statement of cash flows for the year ended December 31, 2006 should be _____ A.$4 200 000 B.$4 500 000 C.$4 600 000 D.$4 800 000 9.Rory Co.’s prepaid insurance was $50 000 at December 31, 2006 and $25 000 at December 31, 2005.Insurance expense was $20 000 for 2006 and $15 000 for 2005.What amount of cash disbursements for insurance should be reported in Rory’s 2006 net cash flows from operating activities resented on a direct basis?_____ A.$55 000 B.$45 000 C.$30 000 D.$20 000 10.When using the indirect method to prepare the statement of cash flows, the amortization of goodwill should be presented as a(n)_____ A.cash flow from investing activities.B.Cash flow from financing activities.C.Deduction from net income.D.Addition to net income.
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