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
题目
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.
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更多“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 ”相关问题
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第1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2题：
The phrase "on an open account" in the third paragraph probably means "______".
A．free of charge
B．on a credit basis
C．on a cash basis
D．on a bargain basis
正确答案：B
解析：第三段中"on an open account"意为赊销，在购买商品和劳务时无须立即支付款项，是供应商给予的一种商业信用。 -
第3题：
The The financial statements are the means of conveying to management and to interested outsiders a concise picture of the profitability and financial position of a business.()此题为判断题(对，错)。
参考答案：正确
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第4题：
What does an asset mean on the balance sheet?
A．It means all the assets recorded in a period of time.
B．It means the sum of all the individual asset amounts added over time.
C．It means the individual dollar amount.
D．It means accounting information expressed in special terms.
正确答案：B
解析：文章第二段提到The business records all assets…individual dollar amounts added over time．资产在资产负债表上通常以单个资产的总和来呈现。 -
第5题：
Under the bond terms in international business, after the bank has paid the necessary compensation, it will make an entry to his customer's account on the ______ side.
A．debit
B．credit
C．assets
D．liabilities
正确答案：A
解析：文章第二段提到exporter is asked to sign a…paid out under the bond。如果由银行出具保函，出口商需签订相应的赔偿保证书，这样银行才有权按照保函上的规定借记出口商账户。 -
第6题：
Which of the following statements about a lesson plan is inappropriate?A．It is a teaching guide.
B．It is a blueprint to be strictly followed.
C．It takes into account syllabus and students.
D．It describes in advance what and how to teach.答案：B解析：考查教案的内涵。此题是问：下列关于教案的表述，哪个是不恰当的 A项意为“它是一项教学指导”；B项意为“它是一项必须严格遵照的计划”；C项意为“它需要考虑到教学大纲和学生”：D项意为“它事先描述了要教什么和怎么教”。A、C、D项分别体现了教案的性质、要求和内容．但教案只是一份教学计划．在实际过程中会因为一些突发状况而随时进行调整，所以B项说“需要严格遵照执行”是不准确的。故选B． -
第7题：
共用题干
Price Planning
A price represents the value of goods or service for both the seller and the buyer.Price planning is the systematic decision made by an organization after regarding all aspects of pricing.
The value of goods or service can involve both tangible and intangible marketing factors.An example of a tangible marketing factor is the cost savings______(46).An example of an intangible marketing factor is a consumer's pride in the ownership of a Lamborghini rather than another brand of automobile.To make a deal,both the buyer and seller must feel that the price of goods or service provides an equitable value.To the buyer,the payment of a price reduces purchasing power______(47).To the seller, receipt of a price is a source of revenue and an important determinant of sales and profit levels.
Many words are substitutes for the term price:admission fee,membership fee,rate,tuition,service charge, donation,rent,salary,interest,retainer,and assessment.No matter what it is called,______(48) monetary and non-monetary charges,discounts,handling and shipping fees,credit charges and other forms of interest,and late-payment penalties.Anon-price exchange would be selling a new iron for 10 books of trading stamps or an airline offering tickets as payment for advertising space and time.Monetary and non-monetary exchange may be combined.This is common with automobiles,______(49).This combination allows a reduction in the monetary price.
From a broader perspective,price is the mechanism for allocating goods and services among potential purchasers and for ensuring competition among sellers in an open market economy.If there is an excess of demand over supply,prices are usually bid up by consumers.If there is an excess of supply over demand,______(50).______(49)
A:a price contains all the connotation of other terms of purchase
B:obtained by the purchase of a new bottling machine by a soda manufacturer
C:where the consumer gives the seller money plus a trade-in
D:available for other items
E:prices are usually reduced by sellers
F:price means what one pays for what he wants答案：C解析：B项这个由obtained起始的过去分词短语是定语，可以用来说明空格前的“cost savings”是如何获得的。由此可知，B项与上下文联系最为紧密。
根据常理可知，为一种物品付款会降低买家购买其他物品的能力，D项中的“availablefor other items”这个形容词短语修饰空格前面的名词“purchasing power"。由此可知，D项与上下文联系最为紧密。
空后列举的内容是对选项A中“other terms of purchase”的说明，两者照应得很好。由此可知，A项与上下文联系最为紧密。
空格前的句子表明，货币交易和非货币交易可育胜结合在一起，空格处的句子举“汽车买卖”的例子说明这种情况。C项在这里用作定语从句，它的先行词是automobilesa trade-in意为“折价旧物”。
根据常理可知，当在买卖中供过于求时，卖家通常会阳氏价格，E项与上下文联系最为紧密。 -
第8题：
Which best describes the customer benefit of developing business requirements in the prepare phase？（）
- A、reduce unnecessary disruption， delays， rework， and other problems by establishing test cases for use in verifying that the system meets operational， functional， and interface requirements
- B、improve its ability to make sound financial decisions by developing a business case based on its business requirements and establishing a basis for developing a technology strategy
- C、reduce operating costs and limit change-related incidents by providing a consistent and efficient set of processes
- D、improve the return on investment and hasten migration by identifying and planning for necessary infrastructure changes and resource additions， as well as reduce deployment costs by analyzing gaps early in the planning process to determine what is needed to support the system
正确答案:B -
第9题：
Cisco Small Business Switches are specifically engineered for the small business customer. What are two characteristics common to Cisco Small Business Switches？（）
- A、 remote management
- B、 integrated telephony
- C、 do-it-yourself installation and management
- D、 experienced IT support required
- E、 single-site connectivity
正确答案:C,E -
第10题：
单选题Radio, television and press are ______ of conveying news and information.Athe most three common means
Bthe most common three means
Cthe three most common means
Dthree the most common means
正确答案： D解析：
收音机，电视机和媒体是传递消息和新闻的最常见的三种方式。这里考查形容词最高级与数词的连用，正确选项是C项，即the+num+最高级的形式。 -
第11题：
单选题What makes funeral business a strange industry?ASmaller funeral homes occupy a very large market share.
BFamily operators or independents take a large proportion in funeral business.
CFuneral business has a lot in common with dry-cleaning shops.
DBig corporations are also involved in funeral business.
正确答案： B解析：
细节题。由题干关键词可定位到文章第二段。该段第二句冒号后的内容解释了殡葬服务业是一个奇特的产业的原因，即85％的殡葬业是归家庭或独立的公司所有。选项B与文意相符。选项A是对原文的过度推断，故排除；选项C是对原文括号内内容的曲解，显然与文意相悖，故排除；选项D是根据该段后两句而设置的干扰，与题干不符，故排除。因此答案为B项。 -
第12题：
多选题What three elements are included with Cisco Small Business Pro Service？ （）ASoftware upgrades and updates
BCiscoSMARTnet
Cnext business day advanced hardware replacement
Daccess to the Cisco Small Business Support Center
Eaccess to the Cisco Small Business University
Ffive-year subscription terms
正确答案： D,C解析： 暂无解析 -
第13题：
听力原文： It's no secret that throughout history common stock has outperformed most financial instruments. If an investor plans to have an investment for a long period of time, then their portfolio should be comprised mostly of stocks ; however, investors who don't have this kind of time should diversify their portfolios. For this reason, the concept of "asset allocation" was developed. Asset allocation is an investment portfolio technique that aims to balance risk and create diversification by dividing assets among major categories. The underlying principle of asset allocation is that the older a person gets, the less risk he or she should face. After you retire you may have to depend on your savings as your only source of income.
28. Throughout history, what kind of stock has outperformed most financial instruments?
29.What is the purpose of asset allocation?
30.What is the principle underlying the concept of asset allocation?
(28)
A．preferred stock
B．common stock
C．concept stock
D．cynical stock
正确答案：B
解析：录音原文一开始就提到It's no secret that throughout history common stock has outperformed most financial instruments，纵观历史，普通股表现优于其他绝大多数金融工具不是秘密。 -
第14题：
We should be glad to know ()what terms you would be willing to represent us, also the terms on which business is generally conducted in your country.
A、upon
B、with
C、on
D、to
参考答案：C
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第15题：
By what means does a business measure the worth of assets and liabilities?
A．The monetary unit.
B．Dollar.
C．The value of the monetary unit.
D．The sum of all the individual amounts added together.
正确答案：A
解析：一个企业资产和负债的情况是用货币单位来计量。所以A选项符合题意。 -
第16题：
What does the accountant do in recording assets and liabilities according to the stable-monetary-unit concept?
A．He simply adds all the amounts together.
B．He puts the assets and liabilities on the balance sheet objectively.
C．He makes restatement if the value of money depreciates.
D．He records the assets and liabilities on the balance sheet ignoring the change in purchasing power value of the currency.
正确答案：D
解析：文章最后一段提到The stable-monetary-unit concept is the accountant's…the changing value of the dollar。统一货币计量单位使得会计在编制资产负债表的时候不用去考虑 通货膨胀和美元贬值的影响。所以D选项符合题意。 -
第17题：
All of the following statements about nonverbal communication are true EXCEPT_______.A.The gesture of nodding means "Yes" in all cultures.
B.Nonverbal signs can be used as a means of substituting for verbal communication
C.The handshake is the most common touching behavior. of greeting business people
D.In western countries, personal space is highly valued
正确答案：A
解析：本句参考译文：以下陈述除了哪一项其余均正确?【知识点来源：Unit 2】本题考查你对非言语交际的理解。选项“The gesture of nodding means ‘Yes’ in all cultures."可译为：在所有文化中人们都用点头表示同意。此项陈述与事实不符，例如：印度人用点头表示不同意。请看其余选项参考译文：The handshake is the most common touching behavior. of greeting business people.握手是商务人士见面问候时最普遍的身体接触行为。Nonverbal signs can be used as a meansof substituting for verbal communication.非言语符号可以作为替代言语交际的一种方式。In western countries, personal space is highly valued.西方国家非常重视人际距离。
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第18题：
共用题干
Price Planning
A price represents the value of goods or service for both the seller and the buyer. Price planning is the
systematic decision made by an organization after regarding all aspects of pricing.
The value of goods or service can involve both tangible and intangible marketing factors.An example of
a tangible marketing factor is the cost savings_(46).An example of an intangible marketin
factor is a consumer's pride in the ownership of a Lamborghini rather than another brand of automobile.To
make a deal,both the buyer and seller must feel that the price of goods or service provides an equitable
value.To the buyer,the payment of a price reduces purchasing power_________(47).To the seller,
receipt of a price is a source of revenue and an important determinant of sales and profit levels.
Many words are substitutes for the term price:admission fee,membership fee,rate,tuition,service charge,
donation,rent,salary,interest,retainer,and assessment.No matter what it is called,________(48):mone-
tary and non-monetary charges,discounts,handling and shipping fees,credit charges and other forms of inter-
est,and late-payment penalties. A non-price exchange would be selling a new iron for 10 books of trading
stamps or an airline offering tickets as payment for advertising space and time.Monetary and non-monetary ex-
change may be combined.This is common with automobiles,________(49).This combination allows a re-
duction in the monetary price.
From a broader perspective,price is the mechanism for allocating goods and services among potential
purchasers and for ensuring competition among sellers in an open market economy.If there is an excess of de-
mand over supply,prices are usually bid up by consumers.If there is an excess of supply over demand,
_________ (50)._________(48)
A:a price contains all the connotation of other terms of purchase
B:obtained by the purchase of a new bottling machine by a soda manufacturer
C:where the consumer gives the seller money plus a trade-in
D:available for other items
E:prices are usually reduced by sellers
F: price means what one pays for what he wants答案：A解析：这个由obtained起始的过去分词短语是定语，说明cost savings是如何获得的。
available for other items这个形容词短语修饰前面的名词purchasing power。
这里需填人的是句子的主句。空后列举的内容是对选项A中other terms of purchase的 说明，两者照应得很好。
这里填人的where从句是定语从句，它的先行词是automobiles，意思是“汽车买卖”。
这句的结构和前一句完全一样，讲的是买卖中供过于求的情况。 -
第19题：
What three elements are included with Cisco Small Business Pro Service？ （）
- A、 Software upgrades and updates
- B、 CiscoSMARTnet
- C、 next business day advanced hardware replacement
- D、 access to the Cisco Small Business Support Center
- E、 access to the Cisco Small Business University
- F、 five-year subscription terms
正确答案:C,D,F -
第20题：
Which prepare phase service component involves recommending an appropriate technology that will address a customers business requirements？ Select exactly 1 answer（s） from the following：（）。
- A、Technology Strategy Development
- B、Account Qualification and Planning
- C、Business Case Development
- D、Proof of Concept
正确答案:A -
第21题：
Which prepare phase service component involves providing a customer with a financial justification for adopting a technology？ Select exactly 1 answer（s） from the following：（）。
- A、Technology Strategy Development
- B、High-Level Design Development
- C、Business Case Development
- D、Proof of Concept
正确答案:C -
第22题：
单选题The wealth of a country should be measured（）the health and happiness of its people as well as the material goods it can produce.Ain line with
Bin terms of
Cin regard with
Dby means of
正确答案： D解析： 暂无解析 -
第23题：
多选题Cisco Small Business Switches are specifically engineered for the small business customer. What are two characteristics common to Cisco Small Business Switches？（）Aremote management
Bintegrated telephony
Cdo-it-yourself installation and management
Dexperienced IT support required
Esingle-site connectivity
正确答案： E,B解析： 暂无解析