英语课后练习答案

2024-08-22

英语课后练习答案（共7篇）

英语课后练习答案篇1

七年秋八月戊寅，孝惠帝崩。发丧，太后哭，泣不下。留侯子张辟彊为侍中，年十五，谓丞相曰：“太后独有孝惠今崩哭不悲，君知其解乎?”丞相曰：“何解?”辟彊曰：“帝毋壮子，太后畏君等。君今请拜吕台、吕产、吕禄为将，将兵居南北军，及诸吕皆入宫，居中用事，如此则太后心安，君等幸得脱祸矣。”丞相乃如辟彊计。太后说，其哭乃哀。吕氏权由此起。

【问题】

8.文言解词。

①解释下列句中加点的词。(4分)

(1)孝惠帝【崩】

(2)拜吕台、吕产、吕禄【为】将

(3)【将】兵居南北军

(4)及【诸】吕皆入宫

②下列句中加点的“其”与“君知其解乎”中的`“其”意义和用法相同的一项是( )(2分)

A.【其】真无马邪(《马说》)

B.俟【其】欣悦(《陋室铭》)

C.【其】喜洋洋者矣(《岳阳楼记》)

D.公问【其】故(《曹刿论战》)

9.请给下句加上标点。(加两处)(2分)

太后独有孝惠今崩哭不悲

10.用现代汉语翻译下列句子。(4分)

⑴太后说，其哭乃哀。

⑵月色入户，欣然起行。(《记承天寺夜游》)

11.“吕后专权”为后人所诟骂，文中的吕后具有什么特点?(2分)

【参考答案】

8.①(1)死

(2)做，当

(3)率领，带领，统领

(4)众，各

②D

9.太后独有孝惠，今崩，哭不悲，

10.(1)太后高兴起来(了)，她的哭声才悲哀起来。

(2)月光照进门里，我高兴地起来散步。

11.有野心，狡猾奸诈。

英语课后练习答案篇2

一、听说课后练习有效设计

(一)回答问题型

内容是一男一女的对话,然后针对内容设计问题,选择正确的答案。例如:

M:Wow!What are these colorful eggs?W:They are Easter eggs.People make them to celebrate Easter Day.

问题:How do people celebrate Easter Day?A.Send colorful flowers.B.Wear fancy clothes.C.Make Easter eggs.

这是最基本的体型,根据听力短句内容回答问题。

(二)图片判断型

内容类型如下:题目是一句话,例如

Mrs.John,a teacher in a vocational school,likes playing chess in her free time.

问题:What does she like in her free time?

配了三幅图片:A:下棋;B打篮球;C放风筝。

学生可以根据对话中的信息对题目及答案做出具体的判断和提取。通过图片的形式直观的把听力的内容呈现。

(三)内容填空型

学生听一段对话,这段对话内容可能少了一些单词,学生要根据听到的内容把漏掉的单词填上。例如:

One of my favourite places to eat is a little cafénear my apartment.It’s a cute little caféthat has a casual and________atmosphere.Of course,_________.I go there just about every weekend,the people who work there know me_________well.They know what kind of_______I like.

这是提高性的练习,学生既要听懂对话的内容,还要会写听到的单词,同时在书写单词时还应该注意单词的时态和语态。

(四)角色扮演型

根据每个单元的主题不同,让学生扮演不同的角色,练习口语表达和情境英语。

二、阅读课后练习有效设计

(一)简单描述,选择答案型

题干是说明性或描述性的短信息,题目是针对信息所设计的,然后根据短信息,从三个或四个选项中选出最佳答案。例如:

Sunny English Club,For students,16:00–18:00 Every Saturday,200 Yuan a month,9 Zhou Yu Street,Tel:3785290,Foreign teachers,English songs and films and more!

1.You will pay________if you want to stay in the English club for half a year.

A.300 yuan B.600 yuan C.1200 yuan D.2400 yuan

(二)阅读短文,选择答案型

学生阅读一篇短文,根据短文选择正确答案。每单元教师会设计与学习主题相关的内容让学生练习巩固所学知识。

(三)阅读短文,填空练习型

主要考查学生对文中有效信息进行查找筛选、转换,整合和综合概括的能力及对阅读信息二次加工的准确性。例如,给一篇阅读理解设计问题,让学生根据阅读的内容填空。

三、单词和语法课后练习有效设计

(一)英汉互译型

每个单元设计与学生学习和专业相关的词组互译。锻炼学生的记忆和书写能力。例如

把下列词组翻译成汉语:Chinese kung fu、Classic brand、Business tourism、Countryside tourism、mountain tourism等。

把下列词组翻译成英语:互相问候、擅长、国家的象征、做英语练习、梦想、依照某人的观点、戴帽子、跟团旅游等。

(二)单项选择型

把单词和语法设计成单项选择的题型,减轻学生学习的难度。

四、拓展教学活动设计

对于学有余力的学生教师经常设计许多活动,例如:让学生编写课本剧;下载英语电影欣赏,然后和同学英语讨论影片内容;讲英语笑话或英语故事;分享学习英语的方法和策略;举行英语沙龙等活动,让英语为用而学习,为学生将来的就业及实习打下基础。

英语练习及答案篇3

The room was so quiet that she could hear the（）of her heart.A.hitting B.beating C.hurting D.striking 答案:B 标准答案：B 您的答案：A 题目分数：1.0 此题得分：0.0

2．第2题

Her（）English is the best in the class.A.speaking B.spoken C.talked D.writing 答案:B 标准答案：B 您的答案：A 题目分数：1.0 此题得分：0.0

3．第3题

The reason why the car was stopped was（）.A.that the road was slippery B.due to the slippery road C.because the road was slippery D.because of the slippery road 答案:A 标准答案：A 您的答案：题目分数：1.0 此题得分：0.0

4．第4题 Science has made（）possible for machines to take the place of human labour.A.this B.that C.its D.it 答案:D 标准答案：D 您的答案：题目分数：1.0 此题得分：0.0

5．第7题

Not until Mr.Smith came to China（）what kind of a country she is.A.did he know B.he knew C.he didn’t know D.he could know 答案:A 标准答案：A 您的答案：题目分数：1.0 此题得分：0.0

6．第8题 The computer center,（）last year, is very popular among the students in this school.A.open B.opening C.having opened D.opened 答案:D 标准答案：D 您的答案：题目分数：1.0 此题得分：0.0

7．第9题

They finally got to the village（）a rainy evening.A.in B.on C.at D.by 答案:B 标准答案：B 您的答案：题目分数：1.0 此题得分：0.0

8．第10题

Dark glasses are sometimes worn to（）the eyes from strong sunlight.A.prevent B.care C.defend D.protect 答案:D 标准答案：D 您的答案：题目分数：1.0 此题得分：0.0

9．第11题 They often（）the scientist’s name, but they have never seen him.A.learn from B.hear from C.hear of D.listen to 答案:C 标准答案：C 您的答案：题目分数：1.0 此题得分：0.0

10．第12题 The thing that（）is not whether you fail or not, but whether you try or not.A.matters B.cares C.considers D.minds 答案:A 标准答案：A 您的答案：题目分数：1.0 此题得分：0.0

11．第15题

He didn’t keep on asking me the time any longer as he had had his watch（）.A.to repair B.repaired C.repairing D.repair 答案:B 标准答案：B 您的答案：题目分数：1.0 此题得分：0.0

12．第16题 Although he was so tired,（）he went to the concert with his friend that night.A.but B.so C.yet D.and 答案:C 标准答案：C 您的答案：题目分数：1.0 此题得分：0.0

13．第17题 His speech made（）deep impression on the audience that they could hardly forget it.A.such a B.so a C.so D.such 答案:A 标准答案：A 您的答案：题目分数：1.0 此题得分：0.0

14．第18题

“I’m sorry to keep you waiting.” “Oh, not at all.I()here only a few minutes.” A.have been B.had been C.was D.will be 答案:A 标准答案：A 您的答案：题目分数：1.0 此题得分：0.0

15．第19题

Under no（）will I try it again.A.circumstances B.situation C.time D.occasion 答案:A 标准答案：A 您的答案：题目分数：1.0 此题得分：0.0

16．第20题

My father can speak three languages and English.A.beside B.besides C.except D.except for 答案:B 标准答案：B 您的答案：题目分数：1.0 此题得分：0.0

Chinese（）17．第21题

Please（）that you won’t make such a mistake.A.make out B.make in C.make sure D.make up 答案:C 标准答案：C 您的答案：题目分数：1.0 此题得分：0.0

18．第22题

They were all very tired, but（）of them would stop to take a rest.A.any B.some C.none D.neither 答案:C 标准答案：C 您的答案：题目分数：0.0 此题得分：0.0

19．第26题 Don’t be too（）about things you are not supposed to know.A.strange B.amusing C.curious D.conscious 答案:C 标准答案：C 您的答案：题目分数：1.0 此题得分：0.0

20．第27题

English teachers are（）needed in remote areas.A.badly B.nearly C.scarcely D.rarely 答案:A 标准答案：A 您的答案：题目分数：1.0 此题得分：0.0

21．第28题 He as well as I（）the suggestion you put forward just now.A.agree with B.agree to C.agrees with D.agrees to 答案:D 标准答案：D 您的答案：题目分数：1.0 此题得分：0.0

22．第29题

Will the（）of houses and land continue to increase? A.worth B.value C.cost D.importance 答案:B 标准答案：B 您的答案：题目分数：1.0 此题得分：0.0

23．第30题

（）we hurry up, we won’t be able to catch the last bus.A.Except B.Without C.Even D.Unless 答案:D 标准答案：D 您的答案：题目分数：1.0 此题得分：0.0

24．第31题

Mrs.White found her husband surrounded by letters and papers and（）very worried.A.looking B.looks C.looked D.to look 答案:A 标准答案：A 您的答案：题目分数：1.0 此题得分：0.0

25．第32题

He didn’t know what（）while he was away from home.A.would happen B.happened C.had happened D.happens 答案:C 标准答案：C 您的答案：题目分数：1.0 此题得分：0.0

26．第33题

（）himself an ideal job.A.Nowhere he could find B.Nowhere could he find C.He could nowhere find D.He could find nowhere 答案:B 标准答案：B 您的答案：题目分数：1.0 此题得分：0.0

27．第34题

About 100 new students have been（）in the English Department.A.dismissed B.admitted C.graduated D.entering 答案:B 标准答案：B 您的答案：题目分数：1.0 此题得分：0.0

28．第35题（）what the situation would be like, they decided to keep silent.A.Knowing not B.Not know C.Not knowing D.Having not known 答案:C 标准答案：C 您的答案：题目分数：1.0 此题得分：0.0

29．第36题

They are working hard to（）what they have lost.A.make up for B.keep up with C.catch up with D.make out for 答案:A 标准答案：A 您的答案：题目分数：1.0 此题得分：0.0 30．第37题 He called the police for help,（）that the problem was more than he could deal with.A.to realize B.having been realized C.realized D.realizing 答案:D 标准答案：D 您的答案：题目分数：1.0 此题得分：0.0

31．第5题

他有可能故意考试不及格吗？（on purpose）答案:Is it possible for him to fail the examination on purpose? 标准答案：Is it possible for him to fail the examination on purpose? 您的答案：题目分数：4.0 此题得分：0.0

32．第6题

我们应该充分利用网络资源获取信息。(make use of)答案:牋牋 We should make full use of internet to get information.标准答案：牋牋 We should make full use of internet to get information.您的答案：题目分数：4.0 此题得分：0.0

33．第23题

要是有更多的钱，我就能在市区买一套公寓了。(with)答案:With more money, I’ll be able to buy a flat in the downtown.标准答案：With more money, I’ll be able to buy a flat in the downtown.您的答案：题目分数：4.0 此题得分：0.0

34．第24题

？这个新方法会帮助你们解决这个难题。（enable）答案:牋牋 The new method will enable you to solve the difficult problem.标准答案：牋牋 The new method will enable you to solve the difficult problem.您的答案：题目分数：4.0 此题得分：0.0

35．第38题

即使智力一般的学生也可以通过改进学习习惯而成为优等生。（even）

答案:.Even students of average intelligence can be top students by improving their studyhabits.标准答案：.Even students of average intelligence can be top students by improving their studyhabits.您的答案：题目分数：4.0 此题得分：0.0

36．第39题

老板进来的时候他假装在看一份重要文件。（pretend）答案:牋牋牋牋牋牋牋牋？ He pretended to be reading an important paper when the boss entered.标准答案：牋牋牋牋牋牋牋牋？ He pretended to be reading an important paper when the boss entered.您的答案：题目分数：4.0 此题得分：0.0

37．第40题

他不久就要离开了，但我们还没有找到可以替代他的人。(take the place of)答案:？ He has to leave soon, but we haven’t found anyone who can take the place of him.标准答案：？ He has to leave soon, but we haven’t found anyone who can take the place of him.您的答案：题目分数：4.0 此题得分：0.0

38．第13题

Day after day, a small blue truck speeds along the streets of Funen.A dog sits besides the driver, looking at him as if listening to his 1.Whenever the truck goes by, the people of Funen turn and stare, some in 2 , others in admiration, for on its _ __3 are printed the words TRACKER DOG and a telephone number.Yes, the passenger in the blue truck is a dog that is used to find lost things or follow the 4 of persons and animals.Within seven years, the dog and his 5 Anderson have found lost things 6 nearly $ 400,000, 7 are watches, jewelry, money, cows, pigs, and 8 dogs.Of course, the 9 of the dog is his sensitive nose.Each year the dog and Anderson 10 700 calls for help.Four out of five __11__ they find what they are 12 to look for.Whenever the phone rings in Andersons house, the dog is 13 excited.He quickly runs to the truck, 14 to be off in search of 15 lost._ the way, Anderson 17 the names of what they are looking for.So by the time they arrive, the dog is 18 to get to work.He circles here and there until he picks up the 19 of an object in a place 20 it doesn’t belong.难度：0.9 认知类型：应用

1.A.songs B.orders C.question D.advice 2.A.wonder B.anger C.row D.fear 3.A.roof B.ceiling C.bottom D.sides 4.A.advice B.rules C.tracks D.feet 5.A.customer B.officer C.fellow D.owner 6.A.valuable B.rather than C.worth D.like 7.A.which B.among which C.such D.so 8.A.wild B.even like C.lovely D.other 9.A.task B.duty C.secret D.habit 10.A.make B.pay C.answer D.refuse 11.A.things B.times C.persons D.places 12.A.permitted B.asked C.guided D.willing 13.A.immediately B.hardly C.probably D.little 14.A.eager B.afraid C.nervous D.ought 15.A.who B.what C.a D.the 16.A.By B.In C.On D.Asking

17.A.remembered B.repeats C.learns D.forgets 18.A.pleasant B.ready C.used D.ordered 19.A.smell B.signal C.sight D.taste 20.A.which B.that C.where D.when

答案: 1-5 BADCD 6-10 CBDCC 11-15 BBAAD 16-20 CBBAC

标准答案：

1-5 BADCD 6-10 CBDCC 11-15 BBAAD 16-20 CBBAC 您的答案：题目分数：13.0 此题得分：0.0 教师未批改

39．阅读理解

1.阅读理解标准答案：B 您的答案：题目分数：3.0 此题得分：0.0 批注：

2.阅读理解标准答案：A 您的答案：题目分数：3.0 此题得分：0.0 批注：

3.阅读理解标准答案：A 您的答案：题目分数：3.0 此题得分：0.0 批注：

4.阅读理解标准答案：C 您的答案：题目分数：3.0 此题得分：0.0 批注：

5.阅读理解标准答案：D 您的答案：题目分数：3.0 此题得分：0.0 批注：

题目总分数：15.0 题目总得分：0.0 题目总批注：

40．阅读理解

1.阅读理解标准答案：A 您的答案：题目分数：3.0 此题得分：0.0 批注：

2.阅读理解标准答案：D 您的答案：题目分数：3.0 此题得分：0.0 批注：

3.阅读理解标准答案：D 您的答案：题目分数：3.0 此题得分：0.0 批注：

4.阅读理解标准答案：B 您的答案：题目分数：3.0 此题得分：0.0 批注：

5.阅读理解标准答案：C 您的答案：题目分数：3.0 此题得分：0.0 批注：

题目总分数：15.0 题目总得分：0.0 题目总批注：

初中英语词性练习及答案篇4

1.The ______(long)of the Yangtze River is 6,300 kilometers.2.The Himalayas run along the _________(southwest)border of China.3.What an _______(amaze)achievement!4.There are many ______(bamboo)forests in China.5.He was the first man _______(come).6.Two thirds of the area ______(cover)with trees.7.Even _____(serious)difficulties are waiting for us.8.The Yellow River is one of the longest ______(river).9.Soldiers worked hard________(save)people in the water.10.Mary closed the gate _______(prevent)the dog from _____(run)out of the garden.11.The bag _____(fill)with books is mine.12._____(eventual)the people in the earthquake were saved.13.Flooding is one of _____(big)problems in the world.14.One of _______(exciting)sports is skating.15.Of all the students, Li Ming is ______(tall).16.She doesn’t run so ______(fast)as I.17.China has become _____ and ________(strong).18.I’d like to go to ________(far)of the two places.19.The job is far ________(difficult)than before.20.The _____(many)trees, the ______(good).21.The yellow River is the second ______(long)river in China.22.Lucy is 10 centimeters _______(tall)than Mary.23.She speaks English quite _____(well).But I can speak ______(well)than her.24.The giant panda is one of the world’s ______(endangered)animals.25.WWF is an international ______(organize).26.The latest facts show that there are now about 1,600 giant pandas ______(live)in the wild.27.His main object is ______(finish)his homework.28.Here _____(be)good news.二

1.He eats all kinds of food, so he is ______(health).2.they plan ______(help)the old man.3.A survey ______(do)about health problem last term.4.Mr Smith _____(teach)me to play chess when I was a child.5.Please ______(be)quiet.The baby is sleeping.6.She was so _______(care)that she wore different shoes.7.English is now ________(wide)used in many countries.8.She is the ______(one)to take a shower.9.How many ______(play)are there in this team? 10.The old man is having trouble ______(breathe).11.The tallest building in this city ______(build)next year.12.–When ____you ____(buy)?-yesterday.13.Have you _____(see)the film? Yes, I ______(see)it last week.三

1.I couldn’t make me______(understand)by them.2.When prices ______(list), you can go to the store with the lowest price.3.It’s _____(rain)today._____(rain)days make me sad.4.Forgetting to bring my homework made me_______(annoy)with myself.5.I tired Beauty Cream and it worked really _______(good)6.If it _____(rain), I will not go home.7._____(work)hard can lead you to success.8.This is a ______(science)discovery.9.Whose hair is ______(shiny)in our class? 10.Sad movies make me______(cry).11.How did you make the baby stop______(cry)? 12.This kind of music always makes me want _______（dance）.13.The workers are made _______(work)ten hours a day.14.The furry story makes us ______ a lot.(laugh)15.The loud music makes me _____(angry).16.Don’t make so much ______(noise).17.His words made me not want _____(stay)with him.18.I would rather ______(listen)to quiet music.19.Listen!The birds in the tree ______(sing).20.let’s ______(make)it at 3:00.21.______(read)aloud in the morning is good for the students.22.He was made ______(leave)the company.23.I want John _____(come)here.24.the mall was _____(crowd)with people.25.I used to _______(walk)to school, but now I get used to ______(ride)my bike.26.it’s rude _______(stick)your chopsticks into your food.27.we are used ______(read)in the morning.28._____(eat)too much is bad for our health.29.I found it easy _____(study)English.30.Don’t make children _____(stand)for long.31.You were supposed ______(arrive)in Jixi at six.答案一：

1.length 2.southwestern 3.amazing 4.bamboo 5.to come 6.is covered 7.more serious 8.rivers 9.to save 10.to prevent, running 11.filled 12.Eventually 13.the biggest 14.the most exciting 15.the tallest 16.fast 17.stronger stronger 18.the farther 19.more difficult 20.more 21.longest22.taller 23.better 24.most endangered 25.organization 26.living 27.to finish 28.is 答案二：

1.healthy 2.to help 3.was done 4.taught 5.be 6.careless 7.widely 8.first 9.players 10.breathing 11.will be built 12.did, buy 13.seen, saw 答案三：

初二英语暑假作业答案练习篇5

一：略

二：单项选择题。

16-20 BBABC 21-25 AACDB 26-30 ACADC

三：完型填空题。

31-35 DCDAC 36-40 CBCDB

四：阅读理解。

41-45 CDDCA 46-50 BCADB 51-55 ACBDC

五：单词拼写。

1) 56. serious 57. sparrow 58. noisy 59. since 60. covers

61.correctly 62.nicest 63. luckily 64.imporance 65. dangerous

2) 66.disasters 67. catch 68. cover 69. trapped 70.accidents

71.too 72.cross 73.carefully 74.hit 75.hurt

六：用方框中所给词的正确形式填空。

76.because 77. got on 78. was snowy 79. turn off

80. at last 81. calm down 82. making excuses 83. was trapped

84. in all directions 85. in a hurry

七：任务型阅读。

86.Chance 87. by 88. themselves 89. favorite 90. same

八：翻译句子。

91.They were in a great hurry to move away the stones and bricks ..

92. The temperature will drop to -5℃.

93.If farmers cut down forests ， giant pandas will have nowhere to live.

94. Sadly ， it is very difficult for giant pandas to survive in the wild.

95.The area provides food and shelter for wildlife .

英语课后练习题参考篇6

STRUCTURE AND WRITTEN EXPRESSION

l. Helium is _____all gases to liquefy and is impossible to solidify at normal air pressure.

(A) more than difficult

(B) the most difficult of

(D) most difficult

2. Every year Canadian ______ about 75 percent of their exports to the United States.

(A) businesses that sell

(B) selling businesses

(D) that sell to businesses

3. An innovator, ballerina Augusta Maywood was _____ a traveling company.

(A) to form the first

(B) the first to form

(D) forming the first

4. When water freezes in the cracks of rock, ___ expands, causing the rocks to break

apart.

(A) it

(B) but

(D) and

5. With x-ray microscopes scientists can see through live insects ___ even through

solid pieces of metal.

(A) however

(B) nevertheless

(D) yet

6. Dennis Chavez of New Mexico ____ to the House or Representatives in l930

and to the Senate in 1918.

(A) when elected

(B) elected

(D) was elected

7. ____ are not leached out of soil, reclamation procedures are needed to restore

the land s productivity.

(A) For concentrations of salt

(B) Salt concentrations that

(D) With concentrations of salt

8. ____ social crusade aroused Elizabeth Wi1liams enthusiasm more than the

expansion of educational facilities for immigrants to the United States.

(A) No

(B) Nothing

(D) None

9.____ as 2500 B.C., the Egyptians used mirrors made of highly polished metal.

(A) In early

(B) As early

(D) Was as early

10. The quantum theory states ____ , such as light, is given off and absorbed in

tiny definite units called quanta or photons.

(A) energy that

会计英语练习题及答案篇7

一、单选题

1.Which of the following statements about accounting concepts or assumptions are correct? 1）The money measurement assumption is that items in accounts are initially measured at their historical cost.2）In order to achieve comparability it may sometimes be necessary to override the prudence concept.3）To facilitate comparisons between different entities it is helpful if accounting policies and changes in them are disclosed.4）To comply with the law, the legal form of a transaction must always be reflected in financial statements.A 1 and 3 B 1 and 4 C 3 only D 2 and 3

2.Johnny had receivables of $5 500 at the start of 2010.During the year to 31 Dec 2010 he makes credit sales of $55 000 and receives cash of $46 500 from credit customers.What is the balance on the accounts receivables at 31 Dec 2010? A.$8 500 Dr B.$8 500 Cr C.$14 000 Dr D.$14 000 Cr

3.Should dividends paid appear on the face of a company’s cash flow statement? A.Yes B.No C.Not sure D.Either

4.Which of the following inventory valuation methods is likely to lead to the highest figure for closing inventory at a time when prices are dropping? A.Weighted Average cost B.First in first out(FIFO)C.Last in first out(LIFO)D.Unit cost

5.Which of following items may appear as non-current assets in a company’s the statement of financial position?(1)plant, equipment, and property(2)company car(3)€4000 cash(4)€1000 cheque A.(1),(3)

B.(1),(2)C.(2),(3)D.(2),(4)

6.Which of the following items may appear as current liabilities in a company’s balance sheet?(1)investment in subsidiary(2)Loan matured within one year.(3)income tax accrued untill year end.(4)Preference dividend accrued A(1),(2)and(3)B(1),(2)and(4)C(1),(3)and(4)D(2),(3)and(4)

7.The trial balance totals of Gamma at 30 September 2010 are: Debit $992,640 Credit $1,026,480 Which TWO of the following possible errors could, when corrected, cause the trial balance to agree? 1.An item in the cash book $6,160 for payment of rent has not been entered in the rent payable account.2.The balance on the motor expenses account $27,680 has incorrectly been listed in the trial balance as a credit.3.$6,160 proceeds of sale of a motor vehicle has been posted to the debit of motor vehicles asset account.4.The balance of $21,520 on the rent receivable account has been omitted from the trial balance.A 1 and 2 B 2 and 3 C 2 and 4 D 3 and 4

8.Listed below are some characteristics of financial information.(1)True(2)Prudence(3)Completeness(4)Correct Which of these characteristics contribute to reliability? A(1),(3)and(4)only B(1),(2)and(4)only C(1),(2)and(3)only D(2),(3)and(4)only

9.Which of the following statements are correct?(1)to be prudent, company charge depreciation annually on the fixed asset(2)substance over form means that the commercial effect of a transaction must always be shown in the financial statements even if this differs from legal form(3)in order to achieve the comparable, items should be treated in the same way year on year A.2 and 3 only B.All of them C.1 and 2 only D.3 only

10.which of the following about accruals concept are correct?(1)all financial statements are based on the accruals concept(2)the underlying theory of accruals concept and matching concept are same(3)accruals concept deals with any figure that incurred in the period irrelevant with it’s paid or not A.2 and 3 only B.All of them C.1 and 2 only D.3 only

二、翻译题

1、将下列分录翻译成英文

1.借：固定资产清理 30 000 累计折旧 10 000 贷：固定资产 40 000 2．借：应付票据 40 000 贷：银行存款 40 000

2、将下列词组按要求翻译（中翻英，英翻中）(1)零用资金(2)本票(3)试算平衡

(4)不动产、厂房和设备(5)Notes and coins(6)money order(7)general ledger(8)direct debt(9)报销

(10)revenue and gains

三、业务题

Johnny set up a business and in the first a few days of trading the following transactions occurred(ignore all the tax): 1)He invests $80 000 of his money in his business bank account

2)He then buys goods from Isabel, a supplier for $4 000 and pays by cheque, the goods is delivered right after the payment 3)A sale is made for $3 000 –the customer pays by cheque 4)Johnny makes another sale for $2 000 and the customer promises to pay in the future 5)He then buys goods from another supplier, Kamen, for $2 000 on credit, goods is delivered on time 6)He pays a telephone bill of $800 by cheque 7)The credit customer pays the balance on his account 8)He returened some faulty goods to his supplier Kamen, which worth $400.9)Bank interest of $70 is received 10)A cheque customer returned $400 goods to him for a refund

参考答案

1、单选题

1-5 CCACB 6-10 DCABA

2、翻译题 1）中翻英

1.Dr disposal of fixed asset Depreciation Cr fixed asset 2．Dr notes payable Cr bank

4、业务题

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