国开知识学习网商务英语3课后复习七标准答案

^`
国开学习网商务英语3作业七答案

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）
题目1
—
— According to law, they refer to transportation, construction, finance, insurance
and the like.
选择一项：
A. Do you know taxable services?
B. How do you like taxable services?
C. What do you mean by taxable services?
反馈
答案：C
解析：本题考核“请求解释”的交际用语。选项A是一般疑问句，回答应该是yes 或
no；选项B是询问对纳税服务的评价；选项C是询问对纳税服务的解释，所以选择C。
正确答案是：What do you mean by taxable services?
题目2
— __________________

^`
— Alright, I will try my best.
选择一项：
A. Do you know about business tax?
B. What do you think about business tax?
C. Can you give me a brief introduction about business tax?
反馈
答案：C
解析：本题考核“寻求帮助”的交际礼貌用语。当寻求他人帮助时，可以说Can you help
me, will you please do me a favor, can you give me… 等，故选择C。
正确答案是：Can you give me a brief introduction about business tax?
题目3
It means you can ________ online with us.
选择一项：
A. transact
B. transport
C. translate
反馈
答案：A

^`
译文：这表示您可以在网上跟我们办理业务。
解析：动词transact意为“办理业务”；transport 意为“运输”；translate 意为“翻
译”；根据online的提示，在网上可以办理业务，故选择A。
正确答案是：transact
题目4
________ you have said is very important to us.
选择一项：
A. What
B. That
C. Whose
反馈
答案：A
译文：您刚刚所言对我来说很重要。
解析：这三个连接代词都可以引导主语从句和宾语从句； 但是what可在从句中作主语或
宾语；that 只起引导作用，在从句中不担任成分；whose 在从句中作定语。此处是个主
语从句，从句中缺少宾语，故选择A。
正确答案是：What
题目5

^`
Generally _________, business tax is based on taxable services, the transfer of
intangible assets and sale of immovable property within China.
选择一项：
A. speak
B. to speak
C. speaking
反馈
答案：C
译文：一般而言，营业税是基于中国范围内的纳税业务、无形资产的转移以及不动产的销
售。
解析：考查短语generally speaking的用法。generally speaking意为“一般而言”，
相当于in general。所以答案是C。
正确答案是：speaking
二、阅读理解（每题10分）
题目6
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
F

正确
正确答案是：F
获得10.00分中的10.00分
2. With a lot of credit sales, your company may have no cash at hand. 回答
T

正确
正确答案是：T
获得10.00分中的10.00分
3. It is recommended not to pay bills too soon. 回答
T

正确
正确答案是：T
获得10.00分中的10.00分
4. Business money and personal money can be mixed up. 回答
F

正确
正确答案是：F
获得10.00分中的10.00分
5. Try your best to know your costs before you set product or service prices. 回答
T

^`
正确
正确答案是：T
获得10.00分中的10.00分
反馈
解析：
1. 这是一道细节题。从第一段many common accounting mistakes can be avoided
这句话可以看出，“很多普通的会计问题是可以避免的”，所以选择F。
2. 这是一道推断题。从第三段when you have a lot of credit sales, your company can
post big profits without seeing any cash这句话可以看出，“当公司赊销时，虽然有利
可图，但是账面可能没有现金”，所以选择T。
3. 这是一道推断题。从第四段Unless you get a discount for paying early, paying
your bills only when they’re due improves your company’s cash flow这句话可以
看出，“除非提前付款有折扣，是不建议提前付款的”，所以选择T。
4. 这是一道细节题。从第七段mixing up business and personal money can cause
bookkeeping and legal problems 这句话可以看出，“公司财务跟个人财务混在一起会
引起记账或法律方面的问题”，所以选择F。
5. 这是一道细节题。从最后一段know your costs before you set product or service
prices这句话可以看出，“在设定产品或服务的价格时 ，需要预先获悉其成本”，所以选
择T。