北京开放大学24春商务英语单元自测7【标准答案】

单元自测7（形考占比10%）

试卷总分:100 得分:100



一、挑选填空，从A、B、C三个选项中选出一个能填入空白处的最好选项。（每题10分）



1.—?? ? ? ? ? ? ? ? ? ? ?



?



—?For individual income tax, it is within the first 7 days.



?

A.What do you mean by taxable services?

B.What is the deadline for tax declaration?

C.What do you think of?the deadline for tax declaration?



2.—?What is the criminal limit?



—?? ? ? ? ? ? ? ? ? ? ?

A.The amount?exceeds 10% of the amount?that he should declare.

B.My company has been fined.

C.It depends on different taxes.



3.We are engaged in the development of real ________.

A.establishment

B.state

C.estate



4.________ you have said is very important?to us.

A.What

B.That

C.Whose



5.If the case reaches the?criminal limit, the taxpayer my be accused _______ criminal?responsibilities.

A.at

B.on

C.of





二、阅览了解（每题10分）



6.阅览下面的文章，依据文章内容判别文章后的语句是正确（T）仍是错误（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.



?



Accounting mistakes cannot be avoided.? 1



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



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



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



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

(1).__1__

A.T

B.F

(2).__2__

A.T

B.F

(3).__3__

A.T

B.F

(4).__4__

A.T

B.F

(5).__5__

A.T

B.F