2022年电工商企专财英语期末考试题库答案
第部分 交际语
1 Hello may I talk to the headmaster now A
A Sorry he is busy at the moment
B No you can’t
C I don’t know
2 Please give me a receipt B
A Okay That’s fine
B Sure Here you are
C Yes You are right
3 It’s a fine day isn’t it C
A Yes I’m fine
B No I don’t think so
C Yes it is
4 What’s the problem Harry C
A No problem
B Thank you for asking me about it
C I can’t remember where I left my glasses
5 Linda can you give me a lift after work A
A No problem We go the same direction
B Thank you for your offer
C Let me think a while
6 Hi Bob Are you free tomorrow A
A Yes sure B Yes fine C Yes I am sorry
7 Hi Jane Thank you for helping me last week C
A Please don’t trouble me again
B Thank you again
C Please don’t mention it
8 What did you do last Saturday C
A I didn’t know B I knew C I went shopping
9 Shall we go shopping tomorrow A
A Yes let’s B Yes tomorrow is fine C Yes we shall
10 I am sorry I forgot your birthday C
A That’s too bad B That was sad C That’s okay
11 What time is it now A
A It is nine fifteen B It is at a quarter past nine
C Now is nine fifteen
12 I wonder if you can help me B
A Why do you wonder B How can I help C when can I help you
13 I think it’s getting late B
A Why do you think so B Yes Let’s go home C No It’s not
14 Thank you very much for the present A
A Don’t mention it B I am sorry too C Oh thank you too
15 Hi Jack How is your business going B
A I am fine thanks B It’s going well thanks
C It is a nice day
16 English is fun isn’t it A
A Yes I like English B No It is Chinese C No I am Chinese
17 Aren’t you coming with us C
A Yes I will go B Yes we are going out together
C Yes of course
18 Do you prefer tea to coffee C
A Yes I prefer B No I prefer wine C Yes I do
19 I am sorry for being late A
A That’s all right The shop is still open
B Oh dear you look very sad
C Yes the bank stays until late
20 Have you heard the news B
A No I like listening to music B Yes I heard on television
C No thank you I’m busy
21 See you tomorrow A
A Yes Byebye B No Thank you C Yes you can
22 Excuse me I am lost C
A Yes you are B No you aren’t C Let me help you
23 Is she the taller of the two C
A Yes She is tall B No I am C Yes She is
24 How was your work today C
A It was raining B It was finished C Everything went well
25 She doesn’t study very well does she A
A I’m not sure I agree B Yes she is very good
C She studies English
26 What shall we do today B
A It is Saturday B Let’s go out somewhere C Let’s do something
27 Don’t worry I’m sure you’ll pass your test A
A Thank you B Please C I am fine thanks
28 Sorry your email was deleted C
A Where is it now B When did you send it C Shall I send it again
29 Is this seat taken C
A Yes it was taken yesterday B Yes I saw it went early
C Yes someone has taken it
30 Your report is very well written C
A Yes I wrote it myself B Yes I copied it exactly
C Oh thank you
31 Was the money paid to you C
A Thank you B Yes please C Yes thank you
32 Driving fast is a lot of fun C
A Yes it is very funny B No I can’t drive fast
C Yes but be careful
33 I like watching videos all night C
A Do you go to bed early B Would you like some breakfast
C Aren’t you sleepy the next day
34 I think the Internet is very helpful A
A Yes so do I B That’s a very good idea
C Neither do I
35 Would you mind if I open the window for a better view A
A Of course not B Yes please C Take a seat
36 What about going for a walk A
A Why not A good idea B That’s all right
C Walking is good to you
37 Well Mary how are you B
A I’m good B I’m fine C I’m nice
38 Would you like to see the menu B
A I hear the food here is tasty
B No thanks I already know what to order
C Your menu is very clear
39 I don’t like the sports programs on Sundays B
A So do I B Neither do I C Neither am I
第二部分 词汇结构
10 If I ______ more time I would go to evening school A
A had B have C will have
11 This is the reason____ I need a loan C
A then B that C why
12 ________a computer will help prepare a yearend accounts C
A Use B To use C Using
13 Franco puts in a lot of_____ into his job B
A cash B effort C interest
14 The building_______ next year B
A built B will be built C will build
15 Three times two________ C
A equals five B makes five C is six
16 She’ll cook if she_____ time A
A has B have C does
17 The accounts must be signed _____ they are filed with the government B
A after B before C while
18 She studies English____ she has time A
A whenever B where C always
19 You will help ___ you C
A can’t B will C won’t
20 This is the report___ you want B
A what B that C this
21 He is the manager___ company office is over there C
A who B whom C whose
22 I want____ the report by Friday B
A finished B to finish C finishes
A do B hasn’t C didn’t
24 He ___ if he can B
A help B will help C does help
25 She read the book which I ___ her C
A give B to give C gave
26 A coop store usually buys goods____ B
A at a high price B wholesale C in small packs
27 This will tell us___ well your company is doing A
A how B what C that
28 He saw her___ week A
A last B next C early next
29 I decided ___ ask her out A
A to B for C with
30 Four ___ two is eight C
A divided by B minus C times
31 Employees can find help at the ___ Department in their company C
A Personal B People C Personnel
32 Did you hear___ I said David A
A what B that C why
33 Please put the book__ on the desk C
A where B that C there
34 He telephoned ___ for the report A
A to ask B ask C asks
35 How do you say 1745 C
A A quarter before seven B Fortyfive past five C A quarter to six
36 Cash received from last year goes in the ___ column of the books A
A income B expenditure C deposits
37 The accountants____ the report last week C
A writes B written C wrote
38 If she asked for a loan the bank ___ lend her the money C
A may B can C might
39 He promises that we ___ meet at 4pm A
A will B shall C look forward to
40 The accountants ___ finished the report C
A has B be C have
41What about___ dinner together on Friday C
A has B have C having
42 Have you backed __ your files C
A in B out C up
43 It ___ raining all day yesterday C
A be B is C was
44 She turned___ early to work this morning C
A in B out C up
45 If you have finished the report ___ you please send a copy by email to me C
A do B have C would
46 ___ by telephone is very difficult C
A Negotiated B Negotiate C Negotiating
47 You can___ the changes in the share price B
A manage B make C mix
48 ___ you not tired last night C
A Aren’t B Are C Were
49 Improving efficiency should___ the bottom line B
A present B preserve C reserve
50 Paying casual workers ___ avoids tax A
A cashinhand B health insurance C pensions
51 I went to___ yesterday C
A met B meet C the meeting
52 He has such a busy ___ next week C
A work B time C schedule
53 You could ____ your property to raise some cash B
A manage B mortgage C lend
54 The directors agree the ___ are correct B
A dividends B accounts C banks
55 You___ lost your umbrella have you B
A have B haven’t C didn’t
56 Shares can be sold on the ___ exchange C
A market B share C stock
57 I really want to get ___ interest C
A high B low C lowest
58 Work ___ is necessary for this job B
A history B experience C employment
59 English ___ in America B
A speaks B is spoken C is speaking
60 A ___ account is good for longterm investment C
A bank B current C deposit
61 Offshore banking can be profitable ___ tax is lower B
A therefore B because C so that
62 ____ he studied before he took the rest C
A Has B Have C Had
63 It was sent last week ___ it hasn’t arrived yet C
A when B whether C although
64 Please check the accounts when you ____ A
A can B will C may
65 He used ___ his savings to buy this house C
A out B over C up
66 The exchange rate curve was stable until last week A
A Yes Now it is falling down B Yes Now it is falling over
C Yes Now it is falling off
67 I wish you __ told me before I went there C
A has B have C had
68 Invest your money carefully __ you want high interest C
A where B therefore C if
69 Offshore banking ___ set up in Jersey B
A can B can be C would
70 A new house ___ at the corner of the road C
A been built B is building C is being built
71 She ___ been employed before she got married C
A has B have C had
72 Exercise every day ___ you will stay fit B
A if B then C when
73 The cost of living is ___ in China C
A down B cheap C low
74 I’d like to buy that coat
I’m sorry ____ C
A It sold B It had been sold C It has been sold
75 She works at the bank ____ head office is in London C
A which B that C whose
76 What’s happened to Tom
____ to hospital A
A He’s been taken B He is taken C He has taken
77 When Mary telephoned Franco____ in the kitchen B
A worked B was working C works
78 If I ___ more time I would go to evening school A
A had B have C would have
79 This is the reason___ I need a loan C
A then B that C why
80 The building ___ next year B
A built B will be built C will build
81 Three times two____ C
A equals five B makes five C is six
82 She’ll cook if she ___ time A
A has B have C does
83 You must pay ___ the capital you borrowed C
A off B in C for
84 Since she____ studied hard she succeeded in her exam B
A was B had C would
85 You ___ to exercise more A
A ought B should C must
86 He said the agent____ want to buy at that price C
A do B hasn’t C didn’t
87 This is the report ____ you want B
A what B that C if
88 Must I hand in the report today
No you ___ C
A mustn’t B can’t C needn’t
第三部分 词意配
1pension 养老金
2balance 结余
3bookkeeping 记账
4expense 支出费
5inflation 通货膨胀
6 accounts 账户
7 liquidity 流动资产
8 deposit 存款
9 shares 股票
10 interest 利息
11 loan 贷款
12 business model 商务模式
13 cooperate 合作
14 consumption tax 消费税
15 mortgage 抵押
16 insurance 保险
17 balance sheet 资产负债表
18 inventory 财产清单
19 tax refund 退税
20 customscustoms agents 海关
21 margin ( profit margin) 利润率
22 speculative 投机
23 securities 价证券
24 fluctuation 波动
25 deposit account 定期存款
26 highyield 高回报
27 portfolio 投资组合
28 wholesale 批发
29 book 帐薄
30 collateral 抵押品
31 offshore 离岸
32 receipt 收
33 overheads 间接费
34 currency 流通货币
35 bonus 红利
第四部分： 列括号中单词重新排列组成正确句子
1They asked her ( finish time she whether can on)
They asked her whether she can finish on time
2If he ( I asks then him will help )
If he asks then I will help him
3 The ( tied accountants were up ) all day
The accountants were tied up all day
4The Internet ( way changed the has ) we do business
The Internet has changed the way we do business
5 Offshore accounts sometimes ( tax than normal have lower)
Offshore accounts sometimes have lower tax than normal
6 He is the ( hard works accountant who very)
He is the accountant who works very hard
7 My bank( promised manager help to me )
My bank manager promised to help me
8 One hundred ( is ten by ten divided )
One hundred divided by ten is ten
9 They know ( do to it how)
They know how to do it
10 She (at arrived half nine past)
She arrived at half past nine
11 He ( it to wants by send) post
He wants to send it by post
12 He hopes (can go he to if)
He hopes to go if he can
13 The ( financial company the statement showed assets)
The financial statement showed the company assets
14 The bank worries ( books keep company that the doesn’t the )
The bank worries that the company doesn’t keep the books
15 He ( parttime has accountant employed as been)
He has been employed as parttime accountant
16 We ( to you forward hearing from look)
We look forward to hearing from you
17 Tom ( will business use for his ebanking )
Tom will use ebanking for his business
18 This deal ( line improve will our bottom)
This deal will improve out bottom line
19 Would (come you to dinner like for)
Would you like to come for dinner
20 Cash ( liquidity same as the flow is )
Cash flow is the same as liquidity
21 He ( slowly her go to more asked)
He asked her to go more slowly
22 Writing ( email letters takes longer than using)
Writing letters takes longer than using email
23 What ( should do do you think we)
What do you think we should do
24 My ( interest high deposit earns a account)
My deposit account earns a high interest
25 Offshore companies ( tax pay profits on lower)
Offshore companies pay lower tax on profits
26 Your ( shares sold be lowperforming off can )
Your lowperforming shares can be sold off
27 The ( curve out flattened after had ) it peaked
The curve had flattened out after it peaked
28 Don’t ( bottom company’s worry about the line )
Don’t worry about the company’s bottom line
29 The sales ( plotted can be a graph on )
The sales can be plotted on a graph
30 He didn’t ( told until know she him)
He didn’t know until she told him
31 The ( living has cost gone up)
The living cost has gone up
32 Cheap imports ( profit can for sold be)
Cheap imports can be sold for profit
33 Those accounts ( must Friday be by completed)
Those accounts must be completed by Friday
34 Excuse me could ( the on turn you light)
Excuse me could you turn on the light
35 If you had ( then get account interest a deposit you’d)
If you had a deposit account then you’d get interest
36 Jersey ( as is safe as England) for banking
Jersey is as safe as England for banking
37 If ( you then money pay you borrow ) interest
If you borrow money then you pay interest
38 Using agents( increase in an bring sales will)
Using agents will bring an increase in sales
39 The accountants ( the accounts preparing were)
The accountants were preparing the accounts
第五部分： 阅读理解
短文1
Xiaoyan is reviewing her financial situation and has asked the bank’s accountants for advice She has a monthly salary and some share in the bank Although a small pension will be paid by her bank it will not be enough to live on comfortably
Xiaoyan decides to buy a life assurance policy so that she can get more pension income when she retires This was suggested by the accountants She must pay in 100 pounds regularly each month and she cannot get anything back until she is 65 years old The kinds of assurance policies may give better yields than deposit accounts Life insurance is also included If one dies before 65 years old the policy pays out much more than the investment
A life assurance can provide added security She thinks it will be a good longterm investment
20 Why did Xiaoyan ask the accountants A
A She was worried about her future
B She was losing much money
C She wanted to have a pension
21 What was suggested by some accountants B
A Life insurance
B Life assurance
C Her retirement
22 How often does she have to pay B
A Until 65 years old
B Monthly
C Every year
23 When will she get a pension C
A When she changes jobs
B When she stops working
C When she is 65 years old
24 What kind of investment is life assurance C
A Shortterm
B Lowrisk
C Longterm
句子翻译：
1 Although a small pension will be paid by her bank it will not be enough to live on comfortably
银行会付笔养老金 远够舒适生活
2 Xiaoyan decides to buy a life assurance policy so that she can get more pension income when she retires
燕决定购买寿保险样退休时养老收入会
3 If one dies before 65 years old the policy pays out much more than the investment
果65岁前世寿保险赔付金额远远收入
短文1 Visiting the bank
Last week Tom Walker arrived in London where his company has a new office His company started up six months ago in Hong Kong Now they are expanding their business in Europe He had to open a new bank account for his company at ABHK Bank When he arrived at the bank he couldn’t find where to open an account He asked at the customer service desk They told him to go up to the Foreign Department on the fourth floor The bank which has a branch in Hong Kong arranged everything for him They transferred the funds and completed everything electronically He thought ebanking was very efficient Then the bank manager introduced him to their accountants who advise companies about international taxation
1 Where is Tom Walker’s company’s head office A
A Hong Kong B Beijing C London
2 When did his company start C
A One year ago B One year before C About half a year ago
3 Where did he open a new account B
A At the customer service desk
B In the Foreign Department
C In the Accounting Department
4 What did the Kong office send to London C
A Shares B Papers C Money
5 What do the accountants help with C
A Filing returns B Directors’ reports C Tax laws
短文二 Accounting and different accounts
Most people who live in the city have bank accounts A current account is one that has cash put in or withdrawn at any time Their monthly salary goes automatically to his account Many also have a deposit account for their longterm savings with interest On the other hand all registered companies( whether they are in the country or in the city) must have a bank account and show their books to the government They must pay lots of different taxesincluding consumer tax or export tax sales tax and tax on profits That is why companies employ accountants While the companies are busy doing their business the accountants are busy looking after the books for them They also prepare the annual financial statement
1 Everyone has a bank account F
2 Companies pay salary into current accounts T
3 Only in the city registered companies pay many kinds of tax F
4 Companies must pay income tax F
5 Accountants prepare financial statements every year T
短文句子翻译：
1 The company started up six months ago
家公司六月前开业
2 He asked where to open an account
询问里开立账户
3 The bank transferred the funds to London
银行资金转伦敦
4 He thinks ebanking is very efficient
认电子银行效率
5 Companies pay tax on the profits they make
公司缴纳利润税
6 Last week Tom Walker arrived in London where his company has a new office
周汤姆沃克达伦敦公司成立新办公室
7 When he arrived at the bank he couldn’t find where to open an account
银行时 知道开立账户
8 They transferred the funds and completed everything electronically
资金转入通电子交易完成事情
9 A current account is one that has cash put in or withdrawn at any time
活期账户时候存入取出现金
10 While the companies are busy doing their business the accountants are busy looking after the books for them
公司忙做生意时会计忙着做账
短文 三
Hi Tom
How are you Have you moved in to your new flat
We have received fifteen orders for computer screens These orders are mostly from companies in London Two are from Manchester We have prepared the first container We are shipping this out on the 12th of March The customs documents are attached It should take less than three weeks to arrive if the weather is fine
You have set up a warehouse haven’t you If not then could you do that in the next two weeks This should be larger than 20m by 15m Please make sure that there is enough space where we can store more than two container loads
By the way we have asked our Hong Kong accountant for her opinion about our tax liabilities She suggested you check with the UK authorities They will know which taxes the London office should pay
I’m sorry you have a lot to sort out Please let me know if there is anything you need
Best Wishes
James
1 What has Tom prepared C
A A new company B Some computer parts from Hong Kong C A container of goods
2 How many orders are from companies in London C
A 50 B15 C 13
3 When do they ship the goods A
A On the twelfth of March B On the twentieth of March
C About the second of April
4 What did the accountant advise Tom to ask C
A When the container will arrive B How to keep the books
C How much tax he should pay
5 What is attached to this email A
A Customs clearance papers B A container of computer screens
C An invoice for London companies
短文四 Talking with the accountants
Tom Walker has opened two current accounts for the new London officeone in pounds sterling and the other in HK dollars His company files accounts in Hong Kong Taxes are lower in Hong Kong than in London He wasn’t sure if his company would have to pay tax on profits in England So he has asked the accountants at the bank for advice The accountants have decided to ask the bank’s lawyers who will know what to do They can tell them whether or not Tom Walker’s company should pay UK tax The accountants advised him to keep two sets of books and all the invoices and receipts They said the lawyers needed a few months to check and answer
1 Tom has opened a total of four bank accounts F
2 Taxes are higher in London T
3 The accountants know how to pay tax on profits F
4 The bank employs lawyers T
5 The accountants will keep the receipts F
短文句子翻译：
1 We have received many orders for computer screens
已接电脑显示屏订单
2 Copies of the original documents are attached
函附正单复印件
3 Taxes are lower in Hong Kong than in London
香港税收低伦敦
4 They’ve opened two current accounts in HK dollars
已开两港元活期账户
5 The accountants advised him to keep receipts
财务员建议保存收
6 The accountants have decided to ask the bank’s lawyers who will know what to do
会计决定银行解方面业务律师咨询
短文五
Hello Good morning everyone Today I want to talk about exchange rates Here is a plot of the changes that we have seen during 2010
Please look at this graph You can see the exchange rate between Hong Kong dollars and pounds sterling This rate was fairly steady until July when it started to rise steeply to a peak at the beginning of August That was the best time to sell pounds for Hong Kong dollars It fell during August Then it became steady again during October Overall we have seen an increase from 1125 dollars per pound to 1225
During July alone there was almost fifteen percent change Such large fluctuations can hurt trade because of the uncertainty for importers and exporters They don’t want to take unnecessary risks do they So they reduce their exposure and volume of business
Okay that’s all for today Thank you for your attention
1 What is this talk about C
A Travelling to America B Hong Kong C Changing money
2 How was the rate for pounds in July B
A Going off B Going up C Going away
3 When was the main peak on this chart B
A Until July B After July C After August
4 When was the rate steady A
A In May B In July C In August
5 When was the best time to sell dollars A
A On 15th May B On 3rd August C On 10th August
短文六
Last week Tom asked the bank’s accountants for advice This morning the accountants explained how to keep the accounts Tax on company profits in Britain is higher than that in Hong Kong The startup money sent by his Hong Kong company should be written up as a loan they explained and interest on this should be paid to Hong Kong They persuaded him to keep the London business separated from that of Hong Kong He should buy the goods from Hong Kong at a price which is close to his selling price in Britain This will reduce the profit margin of the London Office so that less UK tax will be paid
Let the Hong Kong office make the profit because they pay lower tax on profit they advised him
Overall your company will pay much less tax
4 The accountants explained how his books should be kept T
5 Hong Kong companies pay lower tax than companies in London T
6 Hong Kong should pay interest to the London office F
7 The accountants told him how to increase the profits in London F
8 His buying price should be set to be close to his selling price T
短文句子翻译：
1 The exchange rate had been fairly steady until July
兑换率直七月份稳定
2 Importers and exporters don’t want to take unnecessary risks do they
进口商出口商想必风险 ？
3 Tax on company profit in Britain is higher than that in Hong Kong
英国公司税香港税高
4． The startup money sent by his Hong Kong company should be written
up as a loan
香港公司发公司启动资金应该列贷款
5Interest on the loan should be paid to Hong Kong
贷款利息应该付香港方面
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第部分 交际语
1 Hello may I talk to the headmaster now A
A Sorry he is busy at the moment
B No you can’t
C I don’t know
2 Please give me a receipt B
A Okay That’s fine
B Sure Here you are
C Yes You are right
3 It’s a fine day isn’t it C
A Yes I’m fine
B No I don’t think so
C Yes it is
4 What’s the problem Harry C
A No problem
B Thank you for asking me about it
C I can’t remember where I left my glasses
5 Linda can you give me a lift after work A
A No problem We go the same direction
B Thank you for your offer
C Let me think a while
6 Hi Bob Are you free tomorrow A
A Yes sure B Yes fine C Yes I am sorry
7 Hi Jane Thank you for helping me last week C
A Please don’t trouble me again
B Thank you again
C Please don’t mention it
8 What did you do last Saturday C
A I didn’t know B I knew C I went shopping
9 Shall we go shopping tomorrow A
A Yes let’s B Yes tomorrow is fine C Yes we shall
10 I am sorry I forgot your birthday C
A That’s too bad B That was sad C That’s okay
11 What time is it now A
A It is nine fifteen B It is at a quarter past nine
C Now is nine fifteen
12 I wonder if you can help me B
A Why do you wonder B How can I help C when can I help you
13 I think it’s getting late B
A Why do you think so B Yes Let’s go home C No It’s not
14 Thank you very much for the present A
A Don’t mention it B I am sorry too C Oh thank you too
15 Hi Jack How is your business going B
A I am fine thanks B It’s going well thanks
C It is a nice day
16 English is fun isn’t it A
A Yes I like English B No It is Chinese C No I am Chinese
17 Aren’t you coming with us C
A Yes I will go B Yes we are going out together
C Yes of course
18 Do you prefer tea to coffee C
A Yes I prefer B No I prefer wine C Yes I do
19 I am sorry for being late A
A That’s all right The shop is still open
B Oh dear you look very sad
C Yes the bank stays until late
20 Have you heard the news B
A No I like listening to music B Yes I heard on television
C No thank you I’m busy
21 See you tomorrow A
A Yes Byebye B No Thank you C Yes you can
22 Excuse me I am lost C
A Yes you are B No you aren’t C Let me help you
23 Is she the taller of the two C
A Yes She is tall B No I am C Yes She is
24 How was your work today C
A It was raining B It was finished C Everything went well
25 She doesn’t study very well does she A
A I’m not sure I agree B Yes she is very good
C She studies English
26 What shall we do today B
A It is Saturday B Let’s go out somewhere C Let’s do something
27 Don’t worry I’m sure you’ll pass your test A
A Thank you B Please C I am fine thanks
28 Sorry your email was deleted C
A Where is it now B When did you send it C Shall I send it again
29 Is this seat taken C
A Yes it was taken yesterday B Yes I saw it went early
C Yes someone has taken it
30 Your report is very well written C
A Yes I wrote it myself B Yes I copied it exactly
C Oh thank you
31 Was the money paid to you C
A Thank you B Yes please C Yes thank you
32 Driving fast is a lot of fun C
A Yes it is very funny B No I can’t drive fast
C Yes but be careful
33 I like watching videos all night C
A Do you go to bed early B Would you like some breakfast
C Aren’t you sleepy the next day
34 I think the Internet is very helpful A
A Yes so do I B That’s a very good idea
C Neither do I
35 Would you mind if I open the window for a better view A
A Of course not B Yes please C Take a seat
36 What about going for a walk A
A Why not A good idea B That’s all right
C Walking is good to you
37 Well Mary how are you B
A I’m good B I’m fine C I’m nice
38 Would you like to see the menu B
A I hear the food here is tasty
B No thanks I already know what to order
C Your menu is very clear
39 I don’t like the sports programs on Sundays B
A So do I B Neither do I C Neither am I
第二部分 词汇结构
10 If I ______ more time I would go to evening school A
A had B have C will have
11 This is the reason____ I need a loan C
A then B that C why
12 ________a computer will help prepare a yearend accounts C
A Use B To use C Using
13 Franco puts in a lot of_____ into his job B
A cash B effort C interest
14 The building_______ next year B
A built B will be built C will build
15 Three times two________ C
A equals five B makes five C is six
16 She’ll cook if she_____ time A
A has B have C does
17 The accounts must be signed _____ they are filed with the government B
A after B before C while
18 She studies English____ she has time A
A whenever B where C always
19 You will help ___ you C
A can’t B will C won’t
20 This is the report___ you want B
A what B that C this
21 He is the manager___ company office is over there C
A who B whom C whose
22 I want____ the report by Friday B
A finished B to finish C finishes
A do B hasn’t C didn’t
24 He ___ if he can B
A help B will help C does help
25 She read the book which I ___ her C
A give B to give C gave
26 A coop store usually buys goods____ B
A at a high price B wholesale C in small packs
27 This will tell us___ well your company is doing A
A how B what C that
28 He saw her___ week A
A last B next C early next
29 I decided ___ ask her out A
A to B for C with
30 Four ___ two is eight C
A divided by B minus C times
31 Employees can find help at the ___ Department in their company C
A Personal B People C Personnel
32 Did you hear___ I said David A
A what B that C why
33 Please put the book__ on the desk C
A where B that C there
34 He telephoned ___ for the report A
A to ask B ask C asks
35 How do you say 1745 C
A A quarter before seven B Fortyfive past five C A quarter to six
36 Cash received from last year goes in the ___ column of the books A
A income B expenditure C deposits
37 The accountants____ the report last week C
A writes B written C wrote
38 If she asked for a loan the bank ___ lend her the money C
A may B can C might
39 He promises that we ___ meet at 4pm A
A will B shall C look forward to
40 The accountants ___ finished the report C
A has B be C have
41What about___ dinner together on Friday C
A has B have C having
42 Have you backed __ your files C
A in B out C up
43 It ___ raining all day yesterday C
A be B is C was
44 She turned___ early to work this morning C
A in B out C up
45 If you have finished the report ___ you please send a copy by email to me C
A do B have C would
46 ___ by telephone is very difficult C
A Negotiated B Negotiate C Negotiating
47 You can___ the changes in the share price B
A manage B make C mix
48 ___ you not tired last night C
A Aren’t B Are C Were
49 Improving efficiency should___ the bottom line B
A present B preserve C reserve
50 Paying casual workers ___ avoids tax A
A cashinhand B health insurance C pensions
51 I went to___ yesterday C
A met B meet C the meeting
52 He has such a busy ___ next week C
A work B time C schedule
53 You could ____ your property to raise some cash B
A manage B mortgage C lend
54 The directors agree the ___ are correct B
A dividends B accounts C banks
55 You___ lost your umbrella have you B
A have B haven’t C didn’t
56 Shares can be sold on the ___ exchange C
A market B share C stock
57 I really want to get ___ interest C
A high B low C lowest
58 Work ___ is necessary for this job B
A history B experience C employment
59 English ___ in America B
A speaks B is spoken C is speaking
60 A ___ account is good for longterm investment C
A bank B current C deposit
61 Offshore banking can be profitable ___ tax is lower B
A therefore B because C so that
62 ____ he studied before he took the rest C
A Has B Have C Had
63 It was sent last week ___ it hasn’t arrived yet C
A when B whether C although
64 Please check the accounts when you ____ A
A can B will C may
65 He used ___ his savings to buy this house C
A out B over C up
66 The exchange rate curve was stable until last week A
A Yes Now it is falling down B Yes Now it is falling over
C Yes Now it is falling off
67 I wish you __ told me before I went there C
A has B have C had
68 Invest your money carefully __ you want high interest C
A where B therefore C if
69 Offshore banking ___ set up in Jersey B
A can B can be C would
70 A new house ___ at the corner of the road C
A been built B is building C is being built
71 She ___ been employed before she got married C
A has B have C had
72 Exercise every day ___ you will stay fit B
A if B then C when
73 The cost of living is ___ in China C
A down B cheap C low
74 I’d like to buy that coat
I’m sorry ____ C
A It sold B It had been sold C It has been sold
75 She works at the bank ____ head office is in London C
A which B that C whose
76 What’s happened to Tom
____ to hospital A
A He’s been taken B He is taken C He has taken
77 When Mary telephoned Franco____ in the kitchen B
A worked B was working C works
78 If I ___ more time I would go to evening school A
A had B have C would have
79 This is the reason___ I need a loan C
A then B that C why
80 The building ___ next year B
A built B will be built C will build
81 Three times two____ C
A equals five B makes five C is six
82 She’ll cook if she ___ time A
A has B have C does
83 You must pay ___ the capital you borrowed C
A off B in C for
84 Since she____ studied hard she succeeded in her exam B
A was B had C would
85 You ___ to exercise more A
A ought B should C must
86 He said the agent____ want to buy at that price C
A do B hasn’t C didn’t
87 This is the report ____ you want B
A what B that C if
88 Must I hand in the report today
No you ___ C
A mustn’t B can’t C needn’t
第三部分 词意配
1pension 养老金
2balance 结余
3bookkeeping 记账
4expense 支出费
5inflation 通货膨胀
6 accounts 账户
7 liquidity 流动资产
8 deposit 存款
9 shares 股票
10 interest 利息
11 loan 贷款
12 business model 商务模式
13 cooperate 合作
14 consumption tax 消费税
15 mortgage 抵押
16 insurance 保险
17 balance sheet 资产负债表
18 inventory 财产清单
19 tax refund 退税
20 customscustoms agents 海关
21 margin ( profit margin) 利润率
22 speculative 投机
23 securities 价证券
24 fluctuation 波动
25 deposit account 定期存款
26 highyield 高回报
27 portfolio 投资组合
28 wholesale 批发
29 book 帐薄
30 collateral 抵押品
31 offshore 离岸
32 receipt 收
33 overheads 间接费
34 currency 流通货币
35 bonus 红利
第四部分： 列括号中单词重新排列组成正确句子
1They asked her ( finish time she whether can on)
They asked her whether she can finish on time
2If he ( I asks then him will help )
If he asks then I will help him
3 The ( tied accountants were up ) all day
The accountants were tied up all day
4The Internet ( way changed the has ) we do business
The Internet has changed the way we do business
5 Offshore accounts sometimes ( tax than normal have lower)
Offshore accounts sometimes have lower tax than normal
6 He is the ( hard works accountant who very)
He is the accountant who works very hard
7 My bank( promised manager help to me )
My bank manager promised to help me
8 One hundred ( is ten by ten divided )
One hundred divided by ten is ten
9 They know ( do to it how)
They know how to do it
10 She (at arrived half nine past)
She arrived at half past nine
11 He ( it to wants by send) post
He wants to send it by post
12 He hopes (can go he to if)
He hopes to go if he can
13 The ( financial company the statement showed assets)
The financial statement showed the company assets
14 The bank worries ( books keep company that the doesn’t the )
The bank worries that the company doesn’t keep the books
15 He ( parttime has accountant employed as been)
He has been employed as parttime accountant
16 We ( to you forward hearing from look)
We look forward to hearing from you
17 Tom ( will business use for his ebanking )
Tom will use ebanking for his business
18 This deal ( line improve will our bottom)
This deal will improve out bottom line
19 Would (come you to dinner like for)
Would you like to come for dinner
20 Cash ( liquidity same as the flow is )
Cash flow is the same as liquidity
21 He ( slowly her go to more asked)
He asked her to go more slowly
22 Writing ( email letters takes longer than using)
Writing letters takes longer than using email
23 What ( should do do you think we)
What do you think we should do
24 My ( interest high deposit earns a account)
My deposit account earns a high interest
25 Offshore companies ( tax pay profits on lower)
Offshore companies pay lower tax on profits
26 Your ( shares sold be lowperforming off can )
Your lowperforming shares can be sold off
27 The ( curve out flattened after had ) it peaked
The curve had flattened out after it peaked
28 Don’t ( bottom company’s worry about the line )
Don’t worry about the company’s bottom line
29 The sales ( plotted can be a graph on )
The sales can be plotted on a graph
30 He didn’t ( told until know she him)
He didn’t know until she told him
31 The ( living has cost gone up)
The living cost has gone up
32 Cheap imports ( profit can for sold be)
Cheap imports can be sold for profit
33 Those accounts ( must Friday be by completed)
Those accounts must be completed by Friday
34 Excuse me could ( the on turn you light)
Excuse me could you turn on the light
35 If you had ( then get account interest a deposit you’d)
If you had a deposit account then you’d get interest
36 Jersey ( as is safe as England) for banking
Jersey is as safe as England for banking
37 If ( you then money pay you borrow ) interest
If you borrow money then you pay interest
38 Using agents( increase in an bring sales will)
Using agents will bring an increase in sales
39 The accountants ( the accounts preparing were)
The accountants were preparing the accounts
第五部分： 阅读理解
短文1
Xiaoyan is reviewing her financial situation and has asked the bank’s accountants for advice She has a monthly salary and some share in the bank Although a small pension will be paid by her bank it will not be enough to live on comfortably
Xiaoyan decides to buy a life assurance policy so that she can get more pension income when she retires This was suggested by the accountants She must pay in 100 pounds regularly each month and she cannot get anything back until she is 65 years old The kinds of assurance policies may give better yields than deposit accounts Life insurance is also included If one dies before 65 years old the policy pays out much more than the investment
A life assurance can provide added security She thinks it will be a good longterm investment
20 Why did Xiaoyan ask the accountants A
A She was worried about her future
B She was losing much money
C She wanted to have a pension
21 What was suggested by some accountants B
A Life insurance
B Life assurance
C Her retirement
22 How often does she have to pay B
A Until 65 years old
B Monthly
C Every year
23 When will she get a pension C
A When she changes jobs
B When she stops working
C When she is 65 years old
24 What kind of investment is life assurance C
A Shortterm
B Lowrisk
C Longterm
句子翻译：
1 Although a small pension will be paid by her bank it will not be enough to live on comfortably
银行会付笔养老金 远够舒适生活
2 Xiaoyan decides to buy a life assurance policy so that she can get more pension income when she retires
燕决定购买寿保险样退休时养老收入会
3 If one dies before 65 years old the policy pays out much more than the investment
果65岁前世寿保险赔付金额远远收入
短文1 Visiting the bank
Last week Tom Walker arrived in London where his company has a new office His company started up six months ago in Hong Kong Now they are expanding their business in Europe He had to open a new bank account for his company at ABHK Bank When he arrived at the bank he couldn’t find where to open an account He asked at the customer service desk They told him to go up to the Foreign Department on the fourth floor The bank which has a branch in Hong Kong arranged everything for him They transferred the funds and completed everything electronically He thought ebanking was very efficient Then the bank manager introduced him to their accountants who advise companies about international taxation
1 Where is Tom Walker’s company’s head office A
A Hong Kong B Beijing C London
2 When did his company start C
A One year ago B One year before C About half a year ago
3 Where did he open a new account B
A At the customer service desk
B In the Foreign Department
C In the Accounting Department
4 What did the Kong office send to London C
A Shares B Papers C Money
5 What do the accountants help with C
A Filing returns B Directors’ reports C Tax laws
短文二 Accounting and different accounts
Most people who live in the city have bank accounts A current account is one that has cash put in or withdrawn at any time Their monthly salary goes automatically to his account Many also have a deposit account for their longterm savings with interest On the other hand all registered companies( whether they are in the country or in the city) must have a bank account and show their books to the government They must pay lots of different taxesincluding consumer tax or export tax sales tax and tax on profits That is why companies employ accountants While the companies are busy doing their business the accountants are busy looking after the books for them They also prepare the annual financial statement
1 Everyone has a bank account F
2 Companies pay salary into current accounts T
3 Only in the city registered companies pay many kinds of tax F
4 Companies must pay income tax F
5 Accountants prepare financial statements every year T
短文句子翻译：
1 The company started up six months ago
家公司六月前开业
2 He asked where to open an account
询问里开立账户
3 The bank transferred the funds to London
银行资金转伦敦
4 He thinks ebanking is very efficient
认电子银行效率
5 Companies pay tax on the profits they make
公司缴纳利润税
6 Last week Tom Walker arrived in London where his company has a new office
周汤姆沃克达伦敦公司成立新办公室
7 When he arrived at the bank he couldn’t find where to open an account
银行时 知道开立账户
8 They transferred the funds and completed everything electronically
资金转入通电子交易完成事情
9 A current account is one that has cash put in or withdrawn at any time
活期账户时候存入取出现金
10 While the companies are busy doing their business the accountants are busy looking after the books for them
公司忙做生意时会计忙着做账
短文 三
Hi Tom
How are you Have you moved in to your new flat
We have received fifteen orders for computer screens These orders are mostly from companies in London Two are from Manchester We have prepared the first container We are shipping this out on the 12th of March The customs documents are attached It should take less than three weeks to arrive if the weather is fine
You have set up a warehouse haven’t you If not then could you do that in the next two weeks This should be larger than 20m by 15m Please make sure that there is enough space where we can store more than two container loads
By the way we have asked our Hong Kong accountant for her opinion about our tax liabilities She suggested you check with the UK authorities They will know which taxes the London office should pay
I’m sorry you have a lot to sort out Please let me know if there is anything you need
Best Wishes
James
1 What has Tom prepared C
A A new company B Some computer parts from Hong Kong C A container of goods
2 How many orders are from companies in London C
A 50 B15 C 13
3 When do they ship the goods A
A On the twelfth of March B On the twentieth of March
C About the second of April
4 What did the accountant advise Tom to ask C
A When the container will arrive B How to keep the books
C How much tax he should pay
5 What is attached to this email A
A Customs clearance papers B A container of computer screens
C An invoice for London companies
短文四 Talking with the accountants
Tom Walker has opened two current accounts for the new London officeone in pounds sterling and the other in HK dollars His company files accounts in Hong Kong Taxes are lower in Hong Kong than in London He wasn’t sure if his company would have to pay tax on profits in England So he has asked the accountants at the bank for advice The accountants have decided to ask the bank’s lawyers who will know what to do They can tell them whether or not Tom Walker’s company should pay UK tax The accountants advised him to keep two sets of books and all the invoices and receipts They said the lawyers needed a few months to check and answer
1 Tom has opened a total of four bank accounts F
2 Taxes are higher in London T
3 The accountants know how to pay tax on profits F
4 The bank employs lawyers T
5 The accountants will keep the receipts F
短文句子翻译：
1 We have received many orders for computer screens
已接电脑显示屏订单
2 Copies of the original documents are attached
函附正单复印件
3 Taxes are lower in Hong Kong than in London
香港税收低伦敦
4 They’ve opened two current accounts in HK dollars
已开两港元活期账户
5 The accountants advised him to keep receipts
财务员建议保存收
6 The accountants have decided to ask the bank’s lawyers who will know what to do
会计决定银行解方面业务律师咨询
短文五
Hello Good morning everyone Today I want to talk about exchange rates Here is a plot of the changes that we have seen during 2010
Please look at this graph You can see the exchange rate between Hong Kong dollars and pounds sterling This rate was fairly steady until July when it started to rise steeply to a peak at the beginning of August That was the best time to sell pounds for Hong Kong dollars It fell during August Then it became steady again during October Overall we have seen an increase from 1125 dollars per pound to 1225
During July alone there was almost fifteen percent change Such large fluctuations can hurt trade because of the uncertainty for importers and exporters They don’t want to take unnecessary risks do they So they reduce their exposure and volume of business
Okay that’s all for today Thank you for your attention
1 What is this talk about C
A Travelling to America B Hong Kong C Changing money
2 How was the rate for pounds in July B
A Going off B Going up C Going away
3 When was the main peak on this chart B
A Until July B After July C After August
4 When was the rate steady A
A In May B In July C In August
5 When was the best time to sell dollars A
A On 15th May B On 3rd August C On 10th August
短文六
Last week Tom asked the bank’s accountants for advice This morning the accountants explained how to keep the accounts Tax on company profits in Britain is higher than that in Hong Kong The startup money sent by his Hong Kong company should be written up as a loan they explained and interest on this should be paid to Hong Kong They persuaded him to keep the London business separated from that of Hong Kong He should buy the goods from Hong Kong at a price which is close to his selling price in Britain This will reduce the profit margin of the London Office so that less UK tax will be paid
Let the Hong Kong office make the profit because they pay lower tax on profit they advised him
Overall your company will pay much less tax
4 The accountants explained how his books should be kept T
5 Hong Kong companies pay lower tax than companies in London T
6 Hong Kong should pay interest to the London office F
7 The accountants told him how to increase the profits in London F
8 His buying price should be set to be close to his selling price T
短文句子翻译：
1 The exchange rate had been fairly steady until July
兑换率直七月份稳定
2 Importers and exporters don’t want to take unnecessary risks do they
进口商出口商想必风险 ？
3 Tax on company profit in Britain is higher than that in Hong Kong
英国公司税香港税高
4． The startup money sent by his Hong Kong company should be written
up as a loan
香港公司发公司启动资金应该列贷款
5Interest on the loan should be paid to Hong Kong
贷款利息应该付香港方面
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