国家开放大学-商务英语3

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单元自测 7 试题及答案

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[题目] —                      — They refer to the royalties, including patent right, copy right, trademark right, and so on.

[题目]__________ Alright, I will try my best.

[题目] —                      — For individual income tax, it is within the first 7 days.

[[题目] ] —                       — According to law, they refer to transportation, construction, finance, insurance and the like.

[题目] — What is the criminal limit?

[题目]________ you have said is very important to us.

[题目] According to law, taxable services refer to transportation, ________, finance, insurance and the like.

[题目]Assets appear on your balance ________.

[题目] Does that include the turnover_________ in advance？

[题目]Generally _________, business tax is based on taxable services, the transfer of intangible assets and sale of immovable property within China.

[[题目] ] If the case reaches the criminal limit, the taxpayer my be accused _______ criminal responsibilities.

[题目]It does in the ________ of transfer of intangible assets or immovable property.

[题目]It means you can ________ online with us.

[题目]That can lead _______ a bigger personal income-tax bill.

[题目]We are engaged in the development of real ________.

阅读下面的文章， 根据文章内容给[题目]选择正确的答案 。

No matter how small your business is and what industry you are in, your company has assets. From a computer to a processing plant, every single thing your company owns is an asset.Assets can be in different forms. Some assets are physical, such as computers, filing cabinets, and delivery vans. Others are legally binding promises, such as accounts receivable, the money owed to your company. Still others seem to exist more on paper, for example, a year’s worth of insurance paid in advance. No matter what form it takes, anything with monetary value that your company owns counts as an asset.Assets appear on your balance sheet, reporting the key financial statements at the end of each accounting period. Your assets will be split into different types to make analysis easier. The order in which you list them on the balance sheet typically matches the way they appear in your chart of accounts.Assets do more than just show up on reports, though. They are the resources your company uses to produce revenue. Your business cannot bring in sales without assets. For product-based businesses, you can’t produce anything without proper assets. It’s true for service companies as well. At least, you have to have cash to pay your expenses and to help get the word out that your company exists. Service companies also need basic tools to provide service to customers: a hair stylist needs a chair, scissors, and styling tools; an accountant needs a computer and a lot of file cabinets. Assets are key factors for any business.

1. Which of the following is NOT physical asset? {A； B； C}

2. According to the passage, where do the assets appear? {A； B； C}

3. What do you think an accountant is responsible for? {A； B； C}

4. According to the passage, which of the following is INCORRECT? {A； B； C}

5. What is the passage discussing about? {A； B； C}

阅读下面的文章， 根据文章内容判断文章后的句子是正确（T） 还是错误（F） 。

Accounting errors will happen from time to time, but many common accounting mistakes can be avoided with proper planning and preparation. Here are the top seven accounting mistakes that should be paid more attention to.

1. Not knowing your true cash balance: Due to things like automatic payments and bank charges, money that appears in your cash drawer and your checking account may already be spent.

2. Mistaking profits for cash: When you have a lot of credit sales, your company can post big profits without seeing any cash.

3. Paying bills too soon: If your vendors give you thirty days to pay them, take it. Unless you get a discount for paying early, paying your bills only when they're due improves your company's cash flow.

4. Avoiding bookkeeping tasks: Not recording and posting transactions regularly leaves you with a mountain of bookkeeping to deal with in the end.

5. Paying accidental dividends: Every time a corporation owner takes money out of his business, it counts as a dividend. That can lead to a bigger personal income-tax bill.

6. Not keeping personal finances separate from business: Mixing up business and personal money can cause bookkeeping and legal problems.

7. Setting prices too low: Know your costs before you set product or service prices, or you run the risk of losing money on every sale. A simple break-even analysis can help you set prices at a profitable level.

1. Accounting mistakes cannot be avoided. 回答

2. With a lot of credit sales, your company may have no cash at hand. 回答

3. It is recommended not to pay bills too soon. 回答

4. Business money and personal money can be mixed up. 回答

5. Try your best to know your costs before you set product or service prices. 回答