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[金融英语考试密押资料]金融英语中级会计学模拟3

Part A51.Directions:Two months ago you got a job as an editor for the magazine Designs &am

Part A

51. Directions:

Two months ago you got a job as an editor for the magazine Designs & fashions. But now you find that the word is not what you expected. You decide to quit. Write a letter to your boss, Mr. Wang, telling him your decision, stating your reason (s), and making an apology.

Write your letter with no less than 100 words. Write it neatly on ANSWER SHEET 2.

Do not sign your own name at the end of the letter; use “Li Ming” instead.

You do not need to write the address. (10 points)


正确答案：

A Letter, to Quit

Jun 22, 2005

Dear Mr. Wang,

First of all, please allow me to express my deep sorry to you for my resignation. I do know that this will bring about much trouble to you so that I write to you for my explanation.

I decided to quit for some reasons as follows. To begin with, the job as an editor for the magazine Designs & Fashions is not suitable to me. What’s more, I am preparing for another degree and I prefer to further my study. Again, I apologize for my resignation to you!

I am looking forward to your early reply.

Sincerely yours,

Li Ming

24． The sentence "Your answers are welcome． " means " ________ "．

A． You are welcome to discuss the questions with us

B． We’ve got no idea， so your answers are welcome

C． Your answers are always right

D． You can give us all the right answers


正确答案：A
24.A【解析】倒数第二段提出了两个问题，可见最后一段话是为了让读者参与讨论．

Part A

Directions:

You will have an English class next Friday, but you can’t attend it. Write a letter to your English teacher, Mr. Wang, to ask for leave. Tell him:

1) why you ask for leave,

2) what you will do to make up for it.

You should write about 100 words neatly on ANSWER SHEET 2. Do not sign your own name. Use “Li Ming” instead. (10 points)


正确答案：

参考范文

Dear Mr. Wang,

I very much regret I was unable to attend your English class next Friday.

As you may know, we senior students have been busy looking for jobs since the beginning of this semester. Luckily, I have got an opportunity to be interviewed by a well-known large public company, which I have longed to enter. Unfortunately, the interview is scheduled for next Friday. I really don’t want to miss this valuable chance, so I have to ask for leave. I know mid-term exam is approaching, and next Friday’s class is important. In order to make up for it, I will ask a classmate to copy your PPT and take notes for me. I will study them carefully and hand in all the homework on time.

I shall be very much obliged if you can approve my application. Sorry for any inconvenience caused by my absence.

Yours sincerely,

Li Ming

Which of the following statements is TrUE()。

A、You'll not write a good composition until you like the topic

B、When Baker wrote the essay, he thought his teacher would like it

C、Mr. Fleagle had liked Baker's compositions before

D、Baker succeeded in writing two compositions


答案：A

— _______________? — That’s a good idea.

A、When can you write the invitations

B、What do you think of the invitations

C、Why don’t you write the invitations now

D、Why not you write the invitations now


正确答案:C

金融英语考试密押资料金融英语中级会计学模拟3金融英语考试密押资料金融英语中级会计学模拟3金融英语中级会计学模拟3SECTION ONE Answer all questions in this section. Question 1 Read the following statements and state whether they are True (T) or False (F). For all false statements, you are required to write the correct statements. Write all answers on the answer sheets. 问题:1. Mr. Charles invested 50,000 to commence his business, that means now he can make 50,000 claim on the business.答案:BOnly when the business has no loss till now, can he make 50,000 claim on the business.问题:2. Although one accountant mistakes to write down a credit sale as a cash sale, the figure on the debit side of the trial balance is right.答案:A问题:3. Provision of Depreciation is the estimated expired cost for the current period.答案:BDepreciation Expense is the estimated expired cost for the current period.问题:4. If the contingent liabilities are probable and the amount of the liabilities can be reasonably estimated, the facts of the contingency should be disclosed.答案:BThe facts of the contingency should be recorded in the accounts.问题:5. Prime costs include direct materials costs, direct labor costs and indirect manufacturing costs.答案:BPrime costs include direct materials costs and direct labor costs.问题:6. A bank reconciliation statement is prepared to analyze the differences between the ending cash balance on the bank statement and the ending cash balance in the firms accounting records.答案:AQuestion 2 Read the following statements / questions and choose the correct answers by writing the alphabetical letter on the answer sheets. 问题:1. If retained earnings were understated and liabilities were overstated, which of the following errors could have been the cause? a.Making the adjustment entry for depreciation expenses twice.b.Failure to record interest accrued on a note payable.c.Failure to make the adjusting entry to record revenue which had been earned but not yet billed to clients.d.Failure to record the earned portion of fees received in advance.答案:D问题:2. The selected data pertain to a company at 31 December 2003 as the following: Quick Assets 208,000 Quick ratio 2.6 to 1 Current ratio 3.5 to 1 Net sales for 2003 1,800,000 Cost of good sold for 2003 990,000 Average total assets for 2003 1,200,000 The companys inventory balance at 31 December 2003 is _. a.72,000.b.186,990.c.231,111.d.68,000.答案:A问题:3. An accrued expense can best be described as an amount _. a.paid and currently matched with earnings.b.paid and not currently matched with earnings.c.not paid but currently matched with earnings.d.None of the above.答案:C问题:4. Mr. Wong paid 3,000 in advance for insurance on 1 December 2001 and debited it to Insurance Expense. No entries were made subsequently in 2001 or in 2002. The accounting period ends on December 31. As a result of this error _. a.2001 income was understated 2,000.b.2002 income was understated 2,000.c.2001 income was understated 3,000.d.2002 income was understated 3,000.答案:A问题:5. Mr. Tings net cash inflow from operating activities for the year ending 30 June is123,000. The following adjustments were included in the supplementary schedule reconciling cash flow from operating activities with net income: Depreciation 38,000 Increase in net accounts receivable 31,000 Decrease inventory 27,000 Increase in accounts payable 48,000 Increase in interest payable 12,000 Net income is _. a.29,000.b.41,000.c.79,000.d.217,000.答案:A问题:6. Which of the following is not a characteristic of the accounting for non-trading organizations? a.They normally provide Receipts and Payments Accounts.b.They have Accumulated Fund, which is more or less the same as capital.c.It is more common to keep all records on a single entry basis.d.They must keep books on a double-entry system.答案:D问题:7. Mr. Wong is a small company. And it failed to record every transaction. Now you are provided with the following information: capital at 1 January 2003 is 30,000, capital at 31 December 2003 is 31,000. During 2003, drawings are 2,000. Then the net profit for the year 2003 is _. a.3,000.b.-1,000.c.1,000.d.-3,000.答案:A问题:8. At the beginning of a given period, Mr. Tings inventory was all finished goods. The volume is 600. At file end of this period, 2,000 are completed units and 600 are partly completed. The partly completed units were deemed to be 50% complete. The manufacturing cost is 30,000. Then cost per unit is _. a.17.

One of the guidelines in writing the C code for a software tool is as follows: write code that is as clear and as simple a(76). The C language can be difficult to read if you combine all(77)features in a single statement. Break complicated(78)into several easy to understand statements for the(79)of readability. This style. helps to make your programs more(80)and error-free.

A．readable

B．reusable

C．possible

D．semantic

E．syntactic


正确答案：C

In writing up the logbook at the end of your watch，you make an error in writing an entry. What is the proper means of correcting this error?

A.Cross out the error with a single line，and write the correct entry，then initial it

B.Carefully and neatly erase the entry and rewrite it correctly

C.Remove this page of the log book，and rewrite all entries on a clean page

D.Blot out the error completely and rewrite the entry correctly


正确答案：A

You have borrowed a book from Professor Thomas and find that you can't give it back to him two days later as scheduled.Write him an email to ask whether you can keep the book for a few days more and make an apology.You should write about 100 words neatly on the ANSWER SHEET.Do not use your own name at the end of the email.Use"Ii Ming"instead.（10 points）


答案：
解析：
Dear Professor Thomas,I appreciate that you have lent me one of your precious books.I am writing to ask whether I could keep it for a few days more,and to make a sincere apology for the delay.For a deeper understanding of it,I have been consulting so large amounts of reference sources that it takes much more time than expected,and now it seems impossible for me to finish it as scheduled.Moreover,it is not yet available in China whereas it's one of the important reference documents for my paper.For these reasons,I want to ask if I could have your permission to.return it two weeks later.Looking forward to your reply.Yours sincerety,Li Ming

资料：When a consumer finds that an item she or he bought is faulty or in some other way does not live up to the manufacturer's claims， the first step is to present the warranty， or any other records which might help. at the store of purchase. In most cases，this action will produce results. However， if it does not， there are various means the consumer may use to gain satisfaction A simple and common method used by many consumers is to complain directly to the store manager. In general， the “higher up” his or her complaint， the faster he or she can expect it to be settled. In such a case， it is usually settled in the consumer's favor， assuming he or she has a just claim.
Consumers should complain in person whenever possible， but if they cannot get to the place of purchase， it is acceptable to phone or write the complaint in a letter.
Complaining is usually most effective when it is done politely but firmly， and especially when the consumer can demonstrate what is wrong with the item in question If this cannot be done， the consumer will succeed best by presenting specific information as to what is wrong. rather than by making general statements. For example，“The left speaker does not work at all and the sound coming out of the right one is unclear” is better than “This stereo does not work” The store manager may advice the consumer to write to the manufacturer. If so， the consumer should do this， stating the complaint as politely and firmly as possible. If a polite complaint does not achieve the desired result， the consumer can go to a step further. She or he can threaten to take the seller to court or report the seller to a private or public organization responsible for protecting consumer's rights.

What will help make the complaint more effective? Choose the answer that is INCORRECT.

A.Demonstrate the problem specifically.
B.Do it politely but firmly.
C.Do it in person.
D.Make general statements first.

答案：D
解析：
本题的问题是“什么能使投诉更有效？选择不正确的答案”。A选项“具体说明问题”；B选项“投诉要礼貌但坚定”；C选项“亲自投诉”；D选项“先做一般性陈述”。根据主题句可知，消费者在投诉的时候要说具体问题，不要做一般性陈述，故选D。

You are required to write about（）

  • A、location of your office
  • B、ways of life
  • C、places of work
  • D、means of transportation

正确答案:C

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