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?回答B A. Filing cabinets. B. Accounts receivable. C. Delivery vans.
2. According to the passage, where do the assets appear?回答A A. The balance sheet B. The income statement C. The cash flow
3. What do you think an accountant is responsible for?回答C A. An accountant is responsible for hair design. B. An accountant is responsible for computer repair. C. An accountant is responsible for bookkeeping.
4. According to the passage, which of the following is INCORRECT?回答C A. Every business has assets B. Assets can be in different forms. C. Every businesscan bring in sales without assets.
5. What is the passage discussing about?回答A A. Every business has assets. B. Assets can be in different forms. C. Assets appear on the balance sheet. Unit8
一、选择填空，从A、B、C三个选项中选出一个能填入空白处的最佳选项。（每题10分）
1、— What is it in particular you're interested in?
— . A. Your kitchenware, I suppose. B. We have placed the order. C. The kitchenware will be exported to the UK. 答案：A
解析：本题考核“询问信息”的交际用语。第一说话人询问“贵方对什么产品更感兴趣？” 答语应该是给出具体感兴趣的产品。选项A为“贵方的厨房用具”，选项B为“我方已下订单”；选项C为“厨房用具将出口到英国”；故选择A。 2、— What about the commission? —
A. It’s a general practice everywhere else. B. Of course, I’d give you our lowest quotation. C. I’m afraid you have to tell me, first, how large your order is going to be.答案：C 解析：本题考核“询问佣金”的交际用语。第一说话人询问“佣金怎样？”答语可能是关于佣金的比例、多少等。选项A为“这是各个地方的惯例”；选项B为“当然，我方可以给贵方最低的报价”；选项B为“恐怕贵方需要告知你们订单的数量”；选项C“依据订单数量支付佣金”符合交易惯例；故选择C。
3、All the prices on the list are subject ________ to our final confirmation. A. to B. at C. on 答案：A 解析：形容词subject 意为“须服从…的”，在商务信函中与介词to 搭配，构成词组be subject to，意为“以……为准”，所以答案是A。 4、International trade is the _________ of goods and services between countries. A. change B. exchange C. expression 答案：B 解析：名词change意为“改变”；exchange意为“交换”；expression意为“表达”，根据语境，答案是B。 5、Our terms of payment are normally 30-day bill of exchange, documents_______ payment. A. against B. for C. in 答案：A 解析：短语documents against payment缩写为D/P，意思是“付款交单”，指卖方的交单须以进口人的付款为条件，即出口人将汇票连同货运单据交给银行托收时，指示银行只有在进口人付清货款时才能交出货运单据；所以答案是A。 二、阅读理解（每题10分）
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）。（每题10分）
International trade is the exchange of goods and services between countries. It gives consumers and countries the opportunity to be exposed to goods and services not available in their own countries. Almost every kind of product can be found on the international market: food, clothes, spare parts, oil, jewelry, wine, stocks, currencies and water. Services are also traded: tourism, banking, consulting and transportation. A product that is sold to the global market is an export, and a product that is bought from the global market is an import.
International trade can benefit us a lot. Trading globally allows us to expand our markets for both goods and services that otherwise may not have been available to us. If you walk into a supermarket and are able to buy Indonesian bananas, Brazilian coffee and a bottle of French wine, you are experiencing the effects of international trade.
International trade brings us both advantages and disadvantages. For instance, international trade may also make the world economy easily affected by factors like prices, supply and demand, as well as global events. Political change in Asia, for example, could result in an increase in the cost of labor, thereby increasing the manufacturing costs for an American sneaker company based in Malaysia, which
would then result in an increase in the price that you have to pay to buy the tennis shoes at your local mall. A decrease in the cost of labor, on the other hand, would result in you having to pay less for your new shoes.
1. International trade exchanges goods and services between different countries and regions. 正确
2. Every kind of goods and services can be found on the global market. 错误 3. A product that is bought from the global market is an export. 错误 4. International trade may easily affect world economy. 正确
5. Political change in one country has nothing to do with international trade. 错误