16 Which of the following statements about accounting concepts and conventions are correct?(1) The entity concept requires that a business is treated as being separate from its owners.(2) The use of historical cost accounting tends to understate assets an
题目
16 Which of the following statements about accounting concepts and conventions are correct?
(1) The entity concept requires that a business is treated as being separate from its owners.
(2) The use of historical cost accounting tends to understate assets and profit when prices are rising.
(3) The prudence concept means that the lowest possible values should be applied to income and assets and the
highest possible values to expenses and liabilities.
(4) The money measurement concept means that only assets capable of being reliably measured in monetary terms
can be included in the balance sheet of a business.
A 1 and 2
B 2 and 3
C 3 and 4
D 1 and 4
相似考题
参考答案和解析
更多“16 Which of the following statements about accounting concepts and conventions are correct?(1) The entity concept requires that a business is treated as being separate from its owners.(2) The use of historical cost accounting tends to understate assets an”相关问题
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第1题：
(c) Wader is reviewing the accounting treatment of its buildings. The company uses the ‘revaluation model’ for its
buildings. The buildings had originally cost $10 million on 1 June 2005 and had a useful economic life of
20 years. They are being depreciated on a straight line basis to a nil residual value. The buildings were revalued
downwards on 31 May 2006 to $8 million which was the buildings’ recoverable amount. At 31 May 2007 the
value of the buildings had risen to $11 million which is to be included in the financial statements. The company
is unsure how to treat the above events. (7 marks)
Required:
Discuss the accounting treatments of the above items in the financial statements for the year ended 31 May
2007.
Note: a discount rate of 5% should be used where necessary. Candidates should show suitable calculations where
necessary.
正确答案：
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第2题：
5 An enterprise has made a material change to an accounting policy in preparing its current financial statements.
Which of the following disclosures are required by IAS 8 Accounting policies, changes in accounting estimates
and errors in these financial statements?
1 The reasons for the change.
2 The amount of the consequent adjustment in the current period and in comparative information for prior periods.
3 An estimate of the effect of the change on future periods, where possible.
A 1 and 2 only
B 1 and 3 only
C 2 and 3 only
D All three items
正确答案：A
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第3题：
22 Which of the following statements about limited liability companies’ accounting is/are correct?
1 A revaluation reserve arises when a non-current asset is sold at a profit.
2 The authorised share capital of a company is the maximum nominal value of shares and loan notes the company
may issue.
3 The notes to the financial statements must contain details of all adjusting events as defined in IAS10 Events after
the balance sheet date.
A All three statements
B 1 and 2 only
C 2 and 3 only
D None of the statements
正确答案：D
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第4题：
12 Which of the following statements are correct?
(1) Contingent assets are included as assets in financial statements if it is probable that they will arise.
(2) Contingent liabilities must be provided for in financial statements if it is probable that they will arise.
(3) Details of all adjusting events after the balance sheet date must be given in notes to the financial statements.
(4) Material non-adjusting events are disclosed by note in the financial statements.
A 1 and 2
B 2 and 4
C 3 and 4
D 1 and 3
正确答案：B
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第5题：
PURPOSE OF ACCOUNTING Every company has an accounting office or a finance department that looks ()its accounting details. An accounting department is the backbone(脊梁)of every business. It records all the business transactions(交易), and keeps a track(记录) of the incomes(收入) and expenses(支出)of the business. The accounting department also helps to determine the correct financial position and standing of the business. For a systematic(系统的)and ()recording of transactions, accounting is important. The purpose of accounting is recording all the transactions honestly and accurately in the “Books of Accounts(账本)”. The accounting process can be defined ()“the process that begins when the transaction takes place and ends ()the transaction is recorded in the books of accounts”. It includes a series of steps that ()to analyze(分析)and record the business transactions for a particular period.
1.A. forB. afterC. up
2.A. accurateB. simpleC. correct
3.A. toB. atC. as
4.A. whenB. whichC. what
5.A. useB. is usedC. uses
参考答案：子问题 1:B; 子问题 2:A; 子问题 3:B; 子问题 4:C; 子问题 5:A
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第6题：
Cost accounting analyzes a business's cost to help managers ______.
A．expend money
B．control expenses
C．pay the debts
D．make budget
正确答案：B
解析：句意：成本会计分析企业的成本以帮助经理控制开支。好的成本会计记录可以指导经理为其产品和服务定价，以获得最大的利润。pay the debts还债。make budget制定预算。 -
第7题：
Managerial accounting is primarily concerned with the recording and reporting of economic data and activities of an entity for use by owners, creditors, governmental agencies, and the public.()
正确答案：错
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第8题：
资料：Many people think of internal control as a means of safeguarding cash and preventing fraud. Although internal control is an important factor in protecting assets and preventing fraud, this is only a part of its roles. Remember that business decisions are based on accounting data and the system of internal control provides assurance of the dependability of the accounting data used in making decisions.
The decisions made by management are communicated throughout the organization and become company policy. The results of the policies-----the consequences of managerial decisions----must be reported back to management so that the soundness of company policies can be evaluated. Among the means of communication included in the system of internal control are organization charts, manuals of accounting policies and procedures, flow charts, financial forecasts, purchase orders, receiving reports, invoices, and other documents. The term documentation refers to all the charts, forms, reports, and other business papers that guide and describe the working of a company's system of accounting and internal control.
Internal controls fall into two major classes: administrative controls and accounting controls. Administrative controls are measures that increase operational efficiency and compliance with policies in all parts of organization. For example, an administrative control may be a requirement that traveling salespersons submit reports showing the number of calls made on customers each day. Another example is a directive require airline pilots to have regular medical examinations. These internal administrative controls have no direct bearing on the reliability of the financial statements. Consequently, administrative controls are not of direct interest on accountants and independent auditors.
Internal accounting controls are measures that relate to protection of assets and to the reliability of accounting and financial reports. An example is the requirement that a person whose duties involve handling cash shall not also maintain accounting records. More broadly stated, the accounting function must be kept separate from the custody of assets. Another accounting control is the requirement that checks, purchase orders, and other documents be serially numbered. Still another example is the rule that a person who orders merchandise and supplies should not be the one to receive them and should not sign checks to pay for them.
Which one of the following is not the role of internal control？A.Preventing fraud.
B.Providing help for making decisions.
C.Improving the sense of responsibility of employees.
D.Protecting assets.答案：C解析：本题考查细节理解。
【关键词】not the role of internal control
【主题句】第1自然段Many people think of internal control as a means of safeguarding cash and preventing fraud. Although internal control is an important factor in protecting assets and preventing fraud, this is only a part of its roles. Remember that business decisions are based on accounting data and the system of internal control provides assurance of the dependability of the accounting data used in making decisions. 很多人认为内部控制是保护现金和防止欺诈的一种手段。尽管内部控制确实是保护资产和防止欺诈的重要因素，但这仅仅是内部控制所起作用的一小部分。要知道，商业决策建立在会计数据上，而内部控制确保了这些用以决策的会计数据的可靠性。
【解析】题干意为“以下哪一项不属于内部控制所起的作用？” 选项A意为“防止欺诈”；选项B意为“为决策提供帮助”；选项C意为“提高员工的责任心”；选项D意为“保护资产”。根据主题句可知，内部控制的作用包括保护资产、防止欺诈、有助于做决策，因此选项A、B、D均被提及，故选项C符合题意。 -
第9题：
资料：Many people think of internal control as a means of safeguarding cash and preventing fraud. Although internal control is an important factor in protecting assets and preventing fraud, this is only a part of its roles. Remember that business decisions are based on accounting data and the system of internal control provides assurance of the dependability of the accounting data used in making decisions.
The decisions made by management are communicated throughout the organization and become company policy. The results of the policies-----the consequences of managerial decisions----must be reported back to management so that the soundness of company policies can be evaluated. Among the means of communication included in the system of internal control are organization charts, manuals of accounting policies and procedures, flow charts, financial forecasts, purchase orders, receiving reports, invoices, and other documents. The term documentation refers to all the charts, forms, reports, and other business papers that guide and describe the working of a company's system of accounting and internal control.
Internal controls fall into two major classes: administrative controls and accounting controls. Administrative controls are measures that increase operational efficiency and compliance with policies in all parts of organization. For example, an administrative control may be a requirement that traveling salespersons submit reports showing the number of calls made on customers each day. Another example is a directive require airline pilots to have regular medical examinations. These internal administrative controls have no direct bearing on the reliability of the financial statements. Consequently, administrative controls are not of direct interest on accountants and independent auditors.
Internal accounting controls are measures that relate to protection of assets and to the reliability of accounting and financial reports. An example is the requirement that a person whose duties involve handling cash shall not also maintain accounting records. More broadly stated, the accounting function must be kept separate from the custody of assets. Another accounting control is the requirement that checks, purchase orders, and other documents be serially numbered. Still another example is the rule that a person who orders merchandise and supplies should not be the one to receive them and should not sign checks to pay for them.
（ ）are not the means of communication included in the system of internal controls.A.Financial forecasts
B.According rules
C.Manuals of accounting policies and procedures
D.Organization charts答案：B解析：本题考查细节理解。
应改为：
【关键词】not the means of communication; included in the system of internal controls
【主题句】第2自然段Among the means of communication included in the system of internal control are organization charts, manuals of accounting policies and procedures, flow charts, financial forecasts, purchase orders, receiving reports, invoices, and other documents. 内部控制系统的交流方式包括企业组织图、会计政策及程序说明、流程图、财务预测、采购订单、验收单、发票和其他文件。
【解析】题干意为“________不是内部控制系统的交流方式？” 选项A意为“财务预测”；选项B意为“相应规则”；选项C意为“会计政策和程序手册”；选项D意为“组织结构图”。根据主题句可知，选项A、C、D均被提及，故选项B符合题意。 -
第10题：
Which of the following are correct statements？（）
- A、EIGRP advertises the best routes to its neighbor
- B、EIGRP uses "cost" to determine best path
- C、EIGRP allows unequal cost load balancing
- D、OSPF requires neighbor adjacencies before updates are sent
- E、EIGRP advertises all routes to its neighbor
- F、OSPF allows unequal cost load balancing
正确答案:A,C,D -
第11题：
多选题Which of the following are correct statements？（）AEIGRP advertises the best routes to its neighbor
BEIGRP uses cost to determine best path
CEIGRP allows unequal cost load balancing
DOSPF requires neighbor adjacencies before updates are sent
EEIGRP advertises all routes to its neighbor
FOSPF allows unequal cost load balancing
正确答案： E,B解析： 暂无解析 -
第12题：
单选题Which of the following statements about pump operations is NOT a correct statement?（）AIn order for a fluid to be pumped, a fluid must be made to flow
BA substance must be cold in order for it to be pumped
CThe kinetic energy imparted by the pump can be used to force a liquid through a hydraulic system
DA pump must receive its energy from an external source
正确答案： C解析： 暂无解析 -
第13题：
5 Financial statements have seen an increasing move towards the use of fair values in accounting. Advocates of ‘fair
value accounting’ believe that fair value is the most relevant measure for financial reporting whilst others believe that
historical cost provides a more useful measure.
Issues have been raised over the reliability and measurement of fair values, and over the nature of the current level
of disclosure in financial statements in this area.
Required:
(a) Discuss the problems associated with the reliability and measurement of fair values and the nature of any
additional disclosures which may be required if fair value accounting is to be used exclusively in corporate
reporting. (13 marks)
正确答案：
(a) Reliability and Measurement
Fair value can be defined as the price that would be received to sell an asset or paid to transfer a liability. The fair value can
be thought of as an ‘exit price’. A fair value measurement assumes that the transaction to sell the asset or transfer the liability
occurs in the principal market for the asset or liability or, in the absence of a principal market, the most advantageous market
for the asset or liability which is the market in which the reporting entity would sell the asset or transfer the liability with the
price that maximises the amount that would be received or minimises the amount that would be paid. IAS39 ‘Financial
Instruments: Recognition and Measurement’ requires an entity to use the most advantageous active market in measuring the
fair value of a financial asset or liability when multiple markets exist whereas IAS41 ‘Agriculture’ requires an entity to use the
most relevant market. Thus there can be different approaches for estimating exit prices. Additionally valuation techniques and
current replacement cost could be used.
A hierarchy of fair value measurements would have to be developed in order to convey information about the nature of the
information used in creating the fair values. For example quoted prices (unadjusted) in active markets would provide better
quality information than quoted prices for similar assets and liabilities in active markets which would provide better quality
information than prices which reflect the reporting entity’s own thinking about the assumptions that market participants would
use in pricing the asset or liability. Enron made extensive use of what it called ‘mark-to-market’ accounting which was based
on valuation techniques and estimates. IFRSs currently do not have a single hierarchy that applies to all fair value measures.
Instead individual standards indicate preferences for certain inputs and measures of fair value over others, but this guidance
is not consistent among all IFRSs.
Some companies, in order to effectively manage their businesses, have already developed models for determining fair values.
Businesses manage their operations by managing risks. A risk management process often requires measurement of fair values
of contracts, financial instruments, and risk positions.
If markets were liquid and transparent for all assets and liabilities, fair value accounting clearly would give reliable information
which is useful in the decision making process. However, because many assets and liabilities do not have an active market,
the inputs and methods for estimating their fair value are more subjective and, therefore, the valuations are less reliable. Fair
value estimates can vary greatly, depending on the valuation inputs and methodology used. Where management uses
significant judgment in selecting market inputs when market prices are not available, reliability will continue to be an issue.
Management can use significant judgment in the valuation process. Management bias, whether intentional or unintentional,
may result in inappropriate fair value measurements and consequently misstatements of earnings and equity capital. Without
reliable fair value estimates, the potential for misstatements in financial statements prepared using fair value measurements
will be even greater.
Consideration must be given to revenue recognition issues in a fair value system. It must be ensured that unearned revenue
is not recognised early as it recently was by certain high-tech companies.
As the variety and complexity of financial instruments increases, so does the need for independent verification of fair value
estimates. However, verification of valuations that are not based on observable market prices is very challenging. Users of
financial statements will need to place greater emphasis on understanding how assets and liabilities are measured and how
reliable these valuations are when making decisions based on them.
Disclosure
Fair values reflect point estimates and do not result in transparent financial statements. Additional disclosures are necessary
to bring meaning to these fair value estimates. These disclosures might include key drivers affecting valuations, fair-valuerange
estimates, and confidence levels. Another important disclosure consideration relates to changes in fair value amounts.
For example, changes in fair values on securities can arise from movements in interest rates, foreign-currency rates, and credit
quality, as well as purchases and sales from the portfolio. For users to understand fair value estimates, they must be given
adequate disclosures about what factors caused the changes in fair value. It could be argued that the costs involved in
determining fair values may exceed the benefits derived therefrom. When considering how fair value information should be
presented in the financial statements, it is important to consider what type of financial information investors want. There are
indications that some investors desire both fair value information and historical cost information. One of the issues affecting
the credibility of fair value disclosures currently is that a number of companies include ‘health warnings’ with their disclosures
indicating that the information is not used by management. This language may contribute to users believing that the fair value
disclosures lack credibility.
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第14题：
19 Which of the following statements about intangible assets in company financial statements are correct according
to international accounting standards?
1 Internally generated goodwill should not be capitalised.
2 Purchased goodwill should normally be amortised through the income statement.
3 Development expenditure must be capitalised if certain conditions are met.
A 1 and 3 only
B 1 and 2 only
C 2 and 3 only
D All three statements are correct
正确答案：A
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第15题：
8 Which of the following statements about accounting concepts and conventions are correct?
(1) The money measurement concept requires all assets and liabilities to be accounted for at historical cost.
(2) The substance over form. convention means that the economic substance of a transaction should be reflected in
the financial statements, not necessarily its legal form.
(3) The realisation concept means that profits or gains cannot normally be recognised in the income statement until
realised.
(4) The application of the prudence concept means that assets must be understated and liabilities must be overstated
in preparing financial statements.
A 1 and 3
B 2 and 3
C 2 and 4
D 1 and 4.
正确答案：B
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第16题：
2 (a) Explain the term ‘backflush accounting’ and the circumstances in which its use would be appropriate.
(6 marks)
正确答案：
(a) Backflush accounting focuses upon output of an organisation and then works backwards when allocating costs between cost
of goods sold and inventories. It can be argued that backflush accounting simplifies costing since it ignores both labour
variances and work-in-progress. Whilst in a perfect just-in-time environment there would be no work-in-progress at all, there
will in practice be a small amount of work-in-progress in the system at any point in time. This amount, however, is likely to
be negligible in quantity and therefore not significant in terms of value. Thus, a backflush accounting system simplifies the
accounting records by avoiding the need to follow the movement of materials and work-in-progress through the manufacturing
process within the organisation.
The backflush accounting system is likely to involve the maintenance of a raw materials and work-in–progress account
together with a finished goods account. The use of standard costs and variances is likely to be incorporated into the
accounting entries. Transfers from raw materials and work-in-progress account to finished goods (or cost of sales) will probably
be made at standard cost. The difference between the actual inputs and the standard charges from the raw materials and
work-in-progress account will be recorded as a residual variance, which will be recorded in the profit and loss account. Thus,
it is essential that standard costs are a good surrogate for actual costs if large variances are to be avoided. Backflush
accounting is ideally suited to a just-in-time philosophy and is employed where the overall cycle time is relatively short and
inventory levels are low. Naturally, management will still be eager to ascertain the cause of any variances that arise from the
inefficient usage of materials, labour and overhead. However investigations are far more likely to be undertaken using nonfinancial
performance indicators as opposed to detailed cost variances. -
第17题：
For accounting purposes, the business entity should be considered separate from its owners if the entity is ( ).A.a proprietorship
B.a partnership
C.all of the above
D.a corporation
正确答案：C
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第18题：
What is the stable-monetary-unit concept?
A．It is the prime means of measuring assets.
B．It is the common denominator in business transactions.
C．It is an orderly basis for handling account balances to produce the financial statements.
D．It is monetary terms in accounting information.
正确答案：C
解析：文章第一段最后一句提到The stable—monetary—unit concept provides…produce the financial statements．货币计量单位的理念，使处理账户余额，生成财务报表能够有序进行。 -
第19题：
资料：Many people think of internal control as a means of safeguarding cash and preventing fraud. Although internal control is an important factor in protecting assets and preventing fraud, this is only a part of its roles. Remember that business decisions are based on accounting data and the system of internal control provides assurance of the dependability of the accounting data used in making decisions.
The decisions made by management are communicated throughout the organization and become company policy. The results of the policies-----the consequences of managerial decisions----must be reported back to management so that the soundness of company policies can be evaluated. Among the means of communication included in the system of internal control are organization charts, manuals of accounting policies and procedures, flow charts, financial forecasts, purchase orders, receiving reports, invoices, and other documents. The term documentation refers to all the charts, forms, reports, and other business papers that guide and describe the working of a company's system of accounting and internal control.
Internal controls fall into two major classes: administrative controls and accounting controls. Administrative controls are measures that increase operational efficiency and compliance with policies in all parts of organization. For example, an administrative control may be a requirement that traveling salespersons submit reports showing the number of calls made on customers each day. Another example is a directive require airline pilots to have regular medical examinations. These internal administrative controls have no direct bearing on the reliability of the financial statements. Consequently, administrative controls are not of direct interest on accountants and independent auditors.
Internal accounting controls are measures that relate to protection of assets and to the reliability of accounting and financial reports. An example is the requirement that a person whose duties involve handling cash shall not also maintain accounting records. More broadly stated, the accounting function must be kept separate from the custody of assets. Another accounting control is the requirement that checks, purchase orders, and other documents be serially numbered. Still another example is the rule that a person who orders merchandise and supplies should not be the one to receive them and should not sign checks to pay for them.
The results of managerial decisions must be reported back to managements so that （ ）can be evaluated?A.The means of communication
B.The level of performance in all divisions of the company
C.The effectiveness of company policies
D.The financial reports答案：C解析：本题考查细节理解。
【关键词】The results of managerial decisions must be reported back to managements
【主题句】第2自然段The results of the policies-----the consequences of managerial decisions----must be reported back to management so that the soundness of company policies can be evaluated. 政策的结果-----管理层决定的执行结果-----必须被反馈给管理层，这样公司政策的合理性才能被评估。
【解析】题干意为“管理层决定的执行结果必须被反馈的原因是________”。选项A意为“交流的手段”；选项B意为“公司各部门的业绩水平”；选项C意为“公司政策的有效性”；选项D意为“财务报告”。根据主题句可知，管理层决定的执行结果必须被反馈后，公司政策的合理性才能被评估。故选项C符合题意。 -
第20题：
资料：Many people think of internal control as a means of safeguarding cash and preventing fraud. Although internal control is an important factor in protecting assets and preventing fraud, this is only a part of its roles. Remember that business decisions are based on accounting data and the system of internal control provides assurance of the dependability of the accounting data used in making decisions.
The decisions made by management are communicated throughout the organization and become company policy. The results of the policies-----the consequences of managerial decisions----must be reported back to management so that the soundness of company policies can be evaluated. Among the means of communication included in the system of internal control are organization charts, manuals of accounting policies and procedures, flow charts, financial forecasts, purchase orders, receiving reports, invoices, and other documents. The term documentation refers to all the charts, forms, reports, and other business papers that guide and describe the working of a company's system of accounting and internal control.
Internal controls fall into two major classes: administrative controls and accounting controls. Administrative controls are measures that increase operational efficiency and compliance with policies in all parts of organization. For example, an administrative control may be a requirement that traveling salespersons submit reports showing the number of calls made on customers each day. Another example is a directive require airline pilots to have regular medical examinations. These internal administrative controls have no direct bearing on the reliability of the financial statements. Consequently, administrative controls are not of direct interest on accountants and independent auditors.
Internal accounting controls are measures that relate to protection of assets and to the reliability of accounting and financial reports. An example is the requirement that a person whose duties involve handling cash shall not also maintain accounting records. More broadly stated, the accounting function must be kept separate from the custody of assets. Another accounting control is the requirement that checks, purchase orders, and other documents be serially numbered. Still another example is the rule that a person who orders merchandise and supplies should not be the one to receive them and should not sign checks to pay for them.
Which of the following is an example of internal accounting controls?（ ）.A.person is required to keep the custody of asset as well as accounting records.
B.person is required to order merchandise and supplies and to receive them as well.
C.person is required to handle cash and another one to maintain accounting records.
D.traveling salesperson is required to present reports showing the number of calls made on customers.答案：C解析：本题考查细节理解。
【关键词】an example of internal accounting controls
【主题句】第4自然段An example is the requirement that a person whose duties involve handling cash shall not also maintain accounting records. More broadly stated, the accounting function must be kept separate from the custody of assets. Still another example is the rule that a person who orders merchandise and supplies should not be the one to receive them and should not sign checks to pay for them. 举例来说，要求管理现金的人不能同时管理会计记录。更大范围来说，会计职能与资产监管必须分开。最后，负责采购与供应的和负责接受并签字支付的不能是同一人。
【解析】题干意为“下列哪一项是会计控制的例子？” 选项A意为“保管资产和管理会计记录应是同一人”；选项B意为“订购商品和用品与接收它们的应是同一人”；选项C意为“一个人处理现金，而另一个维护会计记录”；选项D意为“旅行销售员需要每天提交拨打客户电话数量”。根据主题句可知，选项A、B与原文不符，选项D是行政控制的例子，故选项C符合题意。 -
第21题：
Which of the following was NOT an effect of the change in business procedures？( )A.An increase in credit sales.
B.The use of courier services between cities.
C.The adoption of simpler accounting procedures.
D.The improvement of roads.答案：C解析：细节题。根据题干关键词effect，the change定位到文章第二段。题干中出现大写EXCEPT/NOT等明显表示否定的词时，要求选出与原文事实信息不符的选项，属于否定事实信息题。本题可根据文章第二段内容逐一排除。A项“赊销的增长”与第二段最后一句话相对应，该商业城市间兴起常规的快递服务指出商人之间互相信任促进了赊销的增长。B项“城市之间使用快递服务”与第二段第二句对应，即商业城市之间常规的快递服务开始兴起。C项“采用更简单的会计程序”与原文第二段第三句中Commercial accounting became more complex的表述不符。第二段倒数第二句指出公路收费变高，能为道路改革提供资金，因此D项“改善了道路状况”符合原文。 -
第22题：
You are the administrator of a Windows 2000 network. You need to store secured files for your company’s Accounting and Legal departments on a Windows 2000 Professional computer. You want to accomplish the following goals： • Enable users in both departments to access their own files from the network • Enable users in the Accounting department to view the Legal department’s documents • Prevent users in the Legal department from being able to view the Accounting department’s documents • Enable managers within the company to access and modify both the Accounting and the Legal department’s files You take the following actions： • Create two shared folders named Accounting and Legal • Create three groups named Accounting， Legal， and Management • Allow the Accounting group Modify permission on the Accounting folder • Allow the Accounting group Read permissions on the Legal folders. • Allow the Management group Modify permission on both the Accounting and Legal folders. Which result or results do these actions produce？（）
- A、Users in both departments can access to their own files from the network.
- B、Users in the Accounting department can view the Legal department’s documents.
- C、Users in the Legal department cannot view the Accounting department’s documents.
- D、Company managers can access and modify both departments’ files.
正确答案:B,C,D -
第23题：
单选题The medical board, concerned by the drop in insurance payments and the failure of the accounting department to obtain the anticipated funds, resolved to pursue legal action against the insurance company.Aconcerned by the drop in insurance payments and the failure of the accounting department to obtain
Bconcerning the drop in payments by insurance and the failure of the accounting department to obtain
Cbecause of its concern for the dropping insurance payments and the accounting department’s failure at obtaining
Din its concern that the drop in insurance payments and the failure of the accounting department to obtain
Ebeing concerned about the drop in insurance payments and the accounting department falling to obtain
正确答案： D解析：
B项表意不明；C项“failure at obtaining”不符合习惯表达；D项结构不完整；E项中“being concerned about the drop”不符合习惯表达，故本题应选A项。