国开一网一04011《商务英语3》单元自测7形考任务答案

国开一网一04011《商务英语3》单元自测7形考任务答案

使用说明：随机题目，按Ctrl+F搜索题目关键词。

您好，在完成本单元的学习后，请您完成以下练习题。本练习题满分100分，在形成性考核中占比10%。

Unit7 Self-test

一、选择填空，从每题选项中选出一个能填入空白处的最佳选项（每题10分）。

题目：

—                      

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

A.Do you know taxable services?

B.How do you like taxable services?

C.What do you mean by taxable services?

正确答案是：C.What do you mean by taxable services?

题目：

—                      

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

A. What are intangible assets? 

B. What about the tax base?

C. How about the tax rate?

正确答案是：A. What are intangible assets?

题目：

—                      

— 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 of?the deadline for tax declaration?

正确答案是：

题目：

— __________________ 

— Alright, I will try my best.

A.Do you know about business tax?

B.What do you think about business tax?

C.Can you give me a brief introduction?about business tax?

正确答案是：

题目：

— What is the criminal limit?

—                      

A. The amount exceeds 10% of the amount that he should declare. 

B. My company has been fined.

C. It depends on different taxes.

正确答案是：

题目：

________ you have said is very important?to us.

A.What

B.That

C.Whose

正确答案是：

题目：

According to law, taxable services refer to transportation, ________, finance, insurance and the like.

A.instruction

B.construction

C.introduction

正确答案是：

题目：

Assets appear on your balance ________.

A.sheet

B.flow

C.statement

正确答案是：

题目：

Does that include the turnover_________ in advance?

A.to receive

B.received

C.receiving

正确答案是：

题目：

Generally _________, business tax is based on taxable services, the transfer of intangible assets?and sale of immovable property within China.

A.speak

B.to speak

C.speaking

正确答案是：

题目：

If the case reaches the criminal limit, the taxpayer my be accused _______ criminal responsibilities.

A.at

B.on

C.of

正确答案是：

题目：

It does in the ________ of transfer of intangible assets or immovable property.

A.circumstances

B.operation

C.case

正确答案是：

题目：

It means you can ________ online with us.

A.transact

B.transport

C.translate

正确答案是：

题目：

That can lead _______ a bigger personal income-tax bill.

A.to

B.on

C.in

正确答案是：

题目：

We are engaged in the development of real ________.

A.establishment

B.state

C.estate

正确答案是：

题目：

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）。

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 bookkeeping tasks: Not recording and posting transactions regularly leaves you with a mountain of bookkeeping 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.

1. Accounting mistakes cannot be avoided.    (1)   

2. With a lot of credit sales, your company may have no cash at hand.    (2)   

3. It is recommended not to pay bills too soon.    (3)   

4. Business money and personal money?can be mixed up.    (4)   

5. Try your best to know your costs before you set product or service prices.    (5)    

正确答案是：

题目：

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, filing?cabinets, 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 factors?for 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 responsible?for hair design.

B. An accountant is responsible?for computer repair.

C. An accountant is responsible?for bookkeeping.

4. According to the passage, which of the?following 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.

正确答案是：