Accounting is More Than Numbers Accounting could date back to about 7,000 years ago. People of that time relied on old accounting methods to record the growth of crops and herds. Accounting has greatly developed with the growth of joints tock companies .
题目
Accounting is More Than Numbers Accounting could date back to about 7,000 years ago. People of that time relied on old accounting methods to record the growth of crops and herds. Accounting has greatly developed with the growth of joints tock companies . When you think of accounting， you may find pages of tables and numbers. That image doesn’t usually give you too much excitement. When you have your ownbusiness， though， those numbers come to mean the world to you because they give you the record of how much money you’ve earned or lost. Actually， accounting is not simply about strange dollar amounts or boring numbers； they’re your sales figures， your costs， and your profits. In other words， accounting is alanguage of business. Once you know how to work with those numbers， how to read those numbers and how to read the story they tell， you will be able to manage your business toward greater success. According to the writer, accounting is（）.
- A、a language of business
- B、your sales figures, your costs, and your profits
- C、Both A and B
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更多“Accounting is More Than Numbers Accounting could date back to about 7,000 years ago. People of that time relied on old accounting methods to record the growth of crops and herds. Accounting has greatly developed with the growth of joints tock companie”相关问题
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第1题：
ACCOUNTING IS MORE THAN NUMBERS Accounting could date back to about 7,000 years ago. People of that time relied on old accounting methods to record the growth of crops and herds. Accounting has greatly developed with the growth of joint-stock companies. When you think of accounting, you may find pages of tables and numbers. That image doesn’t usually give you too much excitement. When you have your own business, though, those numbers come to mean the world to you because they give you the record of how much money you’ve earned or lost. Actually, accounting is not simply about strange dollar amounts or boring numbers; they’re your sales figures, your costs, and your profits. In other words, accounting is a language of business. Once you know how to work with those numbers, how to read those numbers and how to read the story they tell, you will be able to manage your business toward greater success.
1. Accounting could date back to about ()years ago.
A. 7,000
B. 6,000
C. 5,000
2. People in the old days relied on old accounting methods to record ().
A. how much money they had
B. management of their business
C. the growth of crops and herds
3. Accounting has greatly changed with the development of ().
A. crops and herds
B. joint-stock companies
C. internet companies
4. Accounting is very important in your business because it shows ().
A. how much money you’ve earned or lost
B. pages full of tables and numbers
C. strange dollar amounts or boring numbers
5. According to the writer, accounting is ().
A. a language of business
B. your sales figures, your costs, and your profits
C. Both A and B
参考答案：子问题 1:A; 子问题 2:C; 子问题 3:B; 子问题 4:A; 子问题 5:C
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第2题：
听力原文：Although the said company is a sun-rising firm, its accounting management should be improved before the loan is extended to it.
(9)
A．The company is a sun-rising firm so it is worthwhile to extend the loan.
B．The company has some accounting problems, some improvement is needed.
C．The company is short of funds because it is sun-rising.
D．The company has some accounting problems because it is sun-rising.
正确答案：B
解析：单句意思为“尽管我们谈及的企业是成长性企业，但是在我们贷款给对方之前，它应该要完善它的财务会计管理。” -
第3题：
The accounting principles () shall be the same as those applied in preceding years.
A、being employed
B、employing
C、employed
D、employ
参考答案：C
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第4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5题：
Accounting is More Than Numbers Accounting could date back to about 7,000 years ago. People of that time relied on old accounting methods to record the growth of crops and herds. Accounting has greatly developed with the growth of joints tock companies . When you think of accounting， you may find pages of tables and numbers. That image doesn’t usually give you too much excitement. When you have your ownbusiness， though， those numbers come to mean the world to you because they give you the record of how much money you’ve earned or lost. Actually， accounting is not simply about strange dollar amounts or boring numbers； they’re your sales figures， your costs， and your profits. In other words， accounting is alanguage of business. Once you know how to work with those numbers， how to read those numbers and how to read the story they tell， you will be able to manage your business toward greater success. Accounting could date back to about（）years ago.
- A、7,000
- B、6,000
- C、5,000
正确答案:A -
第6题：
Saul needs access to files that are in the Accounting folder on his computer. A local group named accounting is granted full control permission to the accounting folder and the files within it. Saul is a member of the accounting local group but he cannot access the files that he needs. What should you do？（）
- A、Grant Saul NTFS permission so that he can access any parent folder or files in the shared sales folder.
- B、Share the Sales folder and grant Saul shared folder permission to access the shared sales folder.
- C、Remove Saul from any other groups that have been explicitly denied access to the accounting folder.
- D、Delete the Sales local group and recreate， add individual user accounts from the sales department back into sales local group.
正确答案:C -
第7题：
Which organizations can post to the same set of books?（）
- A、those organizations that share the same functional currency, calendar and accounting flexfield structure
- B、those organizations that share the same currency but do not share the same calendar and accounting flexfield structure
- C、those organizations that share the same accounting flexfield structure but do not share the same calendar and functional currency
- D、those organizations that share the same calendar but do not share the same functional currency and accounting flexfield structure
正确答案:A -
第8题：
You are designing an authentication strategy for the accounting department. Your solution must meet business requirements. What should you do？（）
- A、Install wireless network cards on all accounting department computers. Select PEAP authentication
- B、Install user certificates on all accounting department computers. Configure these computers to respond to requests for IPSec encryption
- C、Issue smart cards and smart card readers to all accounting department users and computers. Require NTLMv2 authentication
- D、Issue smart cards and smart card readers to all accounting department users and computers. Configure the domain to require smart cards for the accounting department users during logon
正确答案:D -
第9题：
You are the administrator of ExamSheet's Windows 2000 network. You need to store secured files for ExamSheet's accounting and legal departments on a Windows 2000 Professional computer. You create two shared folders named Accounting and Legal with the default NTFS and share permissions. You also create two groups named Accounting and Legal and add the appropriate user accounts into the appropriate groups. To meet the security requirements for the shared folders the following criteria must be met: 1.Users in both departments must be able to update their own files from the network. 2.Users in the accounting department must be able to view the legal department's documents from the network. 3.Users in the legal department must be prevented from being able to view the accounting department's documents from the network.You want to ensure that all security requirements are met using the least amount of administrative effort. What should you do? （）
- A、Allow the Accounting groupReadpermission on the Accounting share and the Legal shared folder. Allow the Legal groupReadpermissions on the Legal shared folder.
- B、Allow the Accounting groupFull Controlpermissions on the Accounting shared folder and the Legal shared folder. Allow the Legal groupFull Controlpermission on the Legal shared folder.
- C、Deny the Everyone groupFull Controlpermissions on the Accounting shared folder.
- D、Deny the Legal groupFull Controlpermission on the Accounting shared folder.
正确答案:D -
第10题：
单选题Accounting is More Than Numbers Accounting could date back to about 7,000 years ago. People of that time relied on old accounting methods to record the growth of crops and herds. Accounting has greatly developed with the growth of joints tock companies . When you think of accounting， you may find pages of tables and numbers. That image doesn’t usually give you too much excitement. When you have your ownbusiness， though， those numbers come to mean the world to you because they give you the record of how much money you’ve earned or lost. Actually， accounting is not simply about strange dollar amounts or boring numbers； they’re your sales figures， your costs， and your profits. In other words， accounting is alanguage of business. Once you know how to work with those numbers， how to read those numbers and how to read the story they tell， you will be able to manage your business toward greater success. Accounting could date back to about（）years ago.A7,000
B6,000
C5,000
正确答案： C解析： 暂无解析 -
第11题：
单选题Accounting is More Than Numbers Accounting could date back to about 7,000 years ago. People of that time relied on old accounting methods to record the growth of crops and herds. Accounting has greatly developed with the growth of joints tock companies . When you think of accounting， you may find pages of tables and numbers. That image doesn’t usually give you too much excitement. When you have your ownbusiness， though， those numbers come to mean the world to you because they give you the record of how much money you’ve earned or lost. Actually， accounting is not simply about strange dollar amounts or boring numbers； they’re your sales figures， your costs， and your profits. In other words， accounting is alanguage of business. Once you know how to work with those numbers， how to read those numbers and how to read the story they tell， you will be able to manage your business toward greater success. Accounting is very important in your business because it shows（）.Ahow much money you’ve earned or lost
Bpages full of tables and numbers
Cstrange dollar amounts or boring numbers
正确答案： A解析： 暂无解析 -
第12题：
问答题Master of Accounting与MBA中的Accounting有什么区别？正确答案： MBA中的Accounting是在全面学习各种商业课程的基础上侧重会计学的学习；相对于MBA的综合学习，会计学硕士更专门化，为了考CPA而设置的。解析： 暂无解析 -
第13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14题：
Accounting is More Than Numbers
Accounting could date back to about 7,000 years ago. People of that time relied on old accounting methods to record the growth of crops and herds. Accounting has greatly developed with the growth of joint-stock companies.
When you think of accounting, you may find pages of tables and numbers. That image doesn't usually give you too much excitement. When you have your own business, though, those numbers come to mean the world to you because they give you the record of how much money you've earned or lost.
Actually, accounting is not simply about strange dollar amounts or boring numbers; they're your sales figures, your costs, and your profits. In other words, accounting is a language of business. Once you know how to work with those numbers, how to read those numbers and how to read the story they tell, you will be able to manage your business toward greater success.
21. Accounting could date back to about()years ago.
A. 7,000
B. 6,000
C. 5,000
22. People in the old days relied on old accounting methods to record().
A. how much money they had
B. management of their business
C. the growth of crops and herds
23. Accounting has greatly changed with the development of().
A. crops and herds
B. joint-stock companies
C. internet companies
24. Accounting is very important in your business because it shows().
A. how much money you've earned or lost
B. pages full of tables and numbers
C. strange dollar amounts or boring numbers
25. According to the writer, accounting is().
A. a language of business
B. your sales figures, your costs, and your profits
C. Both A and B
参考答案：21-25：ACBAC
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第15题：
The two most common specialized fields of accounting in practice are().A.managerial accounting and financial accounting
B.managerial accounting and environmental accounting
C.forensic accounting and financial accounting
D.financial accounting and tax accounting systems
正确答案：A
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第16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17题：
Master of Accounting与MBA中的Accounting有什么区别？
正确答案: MBA中的Accounting是在全面学习各种商业课程的基础上侧重会计学的学习；相对于MBA的综合学习，会计学硕士更专门化，为了考CPA而设置的。 -
第18题：
Which one of the aaa accounting commands can be used to enable logging of both the start and stoprecords for user terminal sessions on the router？（）
- A、aaa accounting connection start-stop tacacs+
- B、aaa accounting exec start-stop tacacs+
- C、aaa accounting system start-stop tacacs+
- D、aaa accounting network start-stop tacacs+
正确答案:B -
第19题：
You are the network administrator for Company. You have been assigned the task to upgrade the 23 Windows NT Workstation 4.0 computers in the accounting department to Windows 2000 Professional. Users in the accounting department run a peer-to-peer financial and credit application on their computers. The application requires that information is passed between the accounting department computers over the network. You upgrade all the computers and configure them to have the default security settings. You want to ensure that network traffic between accounting computers is secure. What should you do? （）
- A、Disable NetBIOS over TCP/IP on the accounting department computers.
- B、Apply the Hisecws.inf security template to the local security policy on the accounting department computers.
- C、Enable the Encrypting File System （EFS） on all files used by the financial and credit application on the accounting department computers.
- D、Configure port filters for each port used by the financial and credit application on the accounting department computers.
正确答案:B -
第20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21题：
单选题Accounting is More Than Numbers Accounting could date back to about 7,000 years ago. People of that time relied on old accounting methods to record the growth of crops and herds. Accounting has greatly developed with the growth of joints tock companies . When you think of accounting， you may find pages of tables and numbers. That image doesn’t usually give you too much excitement. When you have your ownbusiness， though， those numbers come to mean the world to you because they give you the record of how much money you’ve earned or lost. Actually， accounting is not simply about strange dollar amounts or boring numbers； they’re your sales figures， your costs， and your profits. In other words， accounting is alanguage of business. Once you know how to work with those numbers， how to read those numbers and how to read the story they tell， you will be able to manage your business toward greater success. People in the old days relied on old accounting methods to record.（）Ahow much money they had
Bmanagement of their business
Cthe growth of crops and herds
正确答案： B解析： 暂无解析 -
第22题：
单选题The company is recruiting a part-time accounting officer.ARight
BWrong
CDoesn’t say
正确答案： A解析：
这句话的意思是“该公司想要招聘一名兼职会计。”在“Summary”的职业(Employment)这一项中提到了“Full-time”，因此可知该职位应该是全职职位。所以B项正确。 -
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。 -
第24题：
单选题Accounting is More Than Numbers Accounting could date back to about 7,000 years ago. People of that time relied on old accounting methods to record the growth of crops and herds. Accounting has greatly developed with the growth of joints tock companies . When you think of accounting， you may find pages of tables and numbers. That image doesn’t usually give you too much excitement. When you have your ownbusiness， though， those numbers come to mean the world to you because they give you the record of how much money you’ve earned or lost. Actually， accounting is not simply about strange dollar amounts or boring numbers； they’re your sales figures， your costs， and your profits. In other words， accounting is alanguage of business. Once you know how to work with those numbers， how to read those numbers and how to read the story they tell， you will be able to manage your business toward greater success. Accounting has greatly changed with the development of（）.Acrops and herds
Bjoint stock companies
Cinternet companies
正确答案： B解析： 暂无解析