ﻋﻨﻮان: ﺳﻮاﻻت ﺗﺨﺼﺼﯽ زﺑﺎن ﻣﻮﺿﻮع: آﻣﺎدﮔﯽ آ زﻣﻮن ﺻﺎﺣﺐ اﻣﺘﯿﺎز: اﯾﺮان ﺣﺴﺎﺑﺪاری رﺳﺎﻧﯽ اﻃﻼع ﭘﺎﯾﮕﺎهcom . ccportal A . www 1 Part A: Grammar and Vocabulary 1……. are careless when disposing of their garbage. 1) People 2) People who 3) The people who 4) That people 2. Water vapor changing to liquid heat. 1) release 2) releases 3) relesing 4) in released 3. Only after a baby seal is pushed in to the sea by its mother
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زمونآ آمادگی: موضوع زبان تخصصیسواالت : عنوان
com.ccportalA.www پایگاه اطالع رسانی حسابداری ایران: امتیاز صاحب
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Part A: Grammar and Vocabulary
1……. are careless when disposing of their garbage.
1) People
2) People who
3) The people who
4) That people
2. Water vapor changing to liquid heat.
1) release
2) releases
3) relesing
4) in released
3. Only after a baby seal is pushed in to the sea by its mother
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………to swim.
1) it 'will learn how
2) how will it learn
3) and it learns how
4) will it learn how
4. It's difficult to ………. these statistics without knowing how
they were obtained.
1) derive
2) establish
3) interpret
4) circulate
5. It's sometimes very difficult to make a clear ……… between
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the different meanings of words.
1) concept
2) transfer
3) distinction
4) conclusion
6. reports said that seven people had died, though this was not
confirmed later.
1) Initial
2) Excessive
3) Apparent
4) Sufficient
7. He damaged his leg so badly in the accident that the bone was
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………
1) emerged
2) exposed
3) excluded
4) indicated
8. My schedule is quite …….. I can arrange to meet you any day
next week
1) flexible
2) accurate.
3) arbitrary
4) voluntary
9. Some of these, educators are hoping to introduce new ideas so
to change the current cultural …….
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1) simulation
2) paradigm
3) extinction
4) inference
10. I don't want to her achievements, but she did have a lot of
help.
1) collapse
2) estimete
3) encounter
4) diminish
Part B: Cloze Test
Element may be the basic building blocks of matter, but what - if
anything- makes up the elements? In other words what would be
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the result of taking an element, a piece of gold, for example, and
….11…it in half, and in half again, au infinitum. We would soon
reach the point of having ….12…. small piece of gold that it would
be beyond our ability to cut it. It is at times like these when
scientists must use their knowledge about how elements react to
continue the experiment in their minds. Scientists have done just
that and have agreed that if they continue to cut a piece of gold in
half - they would ….13…. reach a particle called the atom (in this
case, an atom of gold). The atom is the smallest part of an element
that retains the chemical ….14….. of the element.· One gold atom
is so small that billions of them are required to make a tiny speck of
gold that can be seen with a microscope. The atom, therefore is the
basic particle which …15…. the elements. Gold is composed of
gold atoms, iron of iron atoms, and oxygen of oxygen atoms.
11. 1) cut 2) cute 3) to cut
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4) cutting
12. 1) so much 2) too 3) such a
4) very
13. 1) inherently 2) eventually 3) effectively
4) fundamentally
14. 1) schemes 2) compounds 3) properties
4) circumstances
15. 1) substitutes 2) encompasses 3) accompanies
4) constitutes
Part C: Reading Comprehension
PASSAGE 1:
Bookkeeping and record - keeping methods, created in response
to the development of trade and commerce, are preserved from
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ancient and medieval sources. Double - entry bookkeeping
began in the commercial city - states of medieval Italy and was
well developed by the time of the earliest preserved double -
entry books, from 1340 in Genoa.
The first published accounting work was written in 1494 by
the Venetian monk Luca Pacioli. Although it disseminated
rather than created knowledge about double - entry
bookkeeping, Pacioli’s work summarized principles that have
remained essentially unchanged. Additional accounting works
were published during the 16th century in Italian, German,
Dutch, French, and English, and these works included early
formulations of the concepts of assets, liabilities, and income.
The industrial Revolution created a need for accounting
techniques that were adequate to handle mechanization,
factory - manufacturing operations, and the mass production of
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goods and services. With the emergence in the mind - 19th
century of large, publicly held business corporations, owned
by absentee stockholders and administered by professional
managers, the role of accounting was further redefined.
Bookkeeping, which is a vital part of all accounting systems,
was in the mid-20th century increasingly created out by
machines. The Widespread use of computers broadened the
scope of bookkeeping, and the term data processing now
frequently encompasses bookkeeping.
16. The best title for the passage would he .
1) The Types of Record - Keeping Methods
2) The Historical Background of Bookkeeping
3) The Principles of Double - Entry Bookkeeping
4) The Effect of the Industrial Revolution of Accounting
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17. Bookkeeping is now mainly considered .
1) as vital as the other accounting systems
2) less important that double - entry bookkeeping
3) a branch of data processing
4) a mid - 20th century invention
18. The word "disseminated" in line 7 is closest in meaning
to ................................................................. .
1) accepted
2) included
3) spread
4) taught
19. The 15th and 16th centuries witnessed .
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1) the increasing importance of monks
2) original knowledge about accounting
3) the use of the first accounting system
4) the formulation of principles which are still valid
20. The development of bookkeeping shows that .
1) early accountants were needed to help Italian traders
2) a number of accounting books were published in 1600-1700
3) some bookkeepers reacted against medieval businessmen
4) accounting techniques were first created during the Industrial
Revolution
PASSAGE 2:
Recording a transaction in a journal marks the starting
point for the double _ entry bookkeeping system. In this
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system, the financial structure of an organization is analyzed
as consisting of many interrelated aspects, each of which is
called an account (for example, the "wages payable"
account). Every transaction is identified in two aspects or
dimensions, referred to as its debit (or left side) and credit (or
rith side) aspects, and each of these of these two aspects has
its own effect on the financial structure. Depending on their
nature, certain accounts are increased with debits and
decreased with credits; other account are increased with
credits and decreased with debits, For example, the purchase
of merchandise for cash increases the merchandise account (a
debit) and decreases the cash account (a credit). If
merchandise is purchased on the promise of future payment,
a liability would be ereated, and the journal entry would
record an increase in the merchandise account (a debit) and
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an increase in the liability account (a credit). Recognition of
wages earned by employees entails recording an increase in
the wage - expense account (a debit) and an increase in the
liability account (a credit). The subsequent payment of the
wages would be a decrease in the cash account (a credit) and
a decrease in the liability account (a debit).
21. The passage mainly discusses .
1) the two aspect of transactions
2) the structure of organizations
3) the journals used to record transactions
4) the early days of the double - entry bookkeeping system
22. The purpose of the example in the passage is to explain .
1) the reasons for on increase in debits
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2) the factors effecting the nature of transactions
3) two key differences between a debit and credits
4) the relationship of accounts with debits and credits
23. The word "entails" in line 12 is closest in meaning
to...........
1) involves
2) trains
3) works
4) writes
24. In contrast to a credit, a debit .
1)is positively related with the cash account
2)increases when merchandise in bought for cash
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3)shapes the nature of financial structures
4)is based on the promise of future payment
25. According to the passage, it is NOT true that .
1) future payment leads to liability
2) credits and debits are recorded on the same side
3) a debit increases whenever a credit increases
4) an account may cause an increase or a decrease in debits
PASSAGE 3:
Of the various specialized areas of accounting that exist,
the three most important are auditing, income taxation, and
nonbusiness organizations. Auditing is the examination, by
an independent accountant, of the financial data, accounting
records, business documents, and other pertinent documents
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of an organization in order to attest to the accuracy of its
financial statements. Businesses and not-for-profit
organizations in some in some countries engage certified
public accountants (CPAs) to perform audit examinations.
Large private and public enterprises sometimes also
maintains an internal audit staff to conduct auditable
examinations. The second specialized area of accounting is
income taxation. Preparing an income - tax form entails
collecting information and presenting data in coherent
manner; therefore, both individuals and businesses frequently
hire accountants to determine their taxes. Tax rules, however,
are not identical with accounting theory and practices. Tax
regulations are based on laws that are enacted by legislative
bodies, interpreted by the courts, and enforced by designated
administrative bodies. A third area of specialization is
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accounting for nonbusiness organizations, such as
universities, trade and professional associations, and
government agencies. These organizations differ from
business enterprises in that they receive resources on some
nonrecipreeating basis (that is, without paying for such
resources), they od not have a profit orientation, and they
have no defined ownership interests as such. As a result, they
call for differences in record keeping, in accounting
measurements, and in the format of their financial statements
26. The first specialized area of accounting .
1) begins with auditing non-business organizations
2) is based on the examination of documents
3) mainly concerns large enterprises
4) is the most important one
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27. The word "they" in line 19 refers to .
1) such resources
2) ownership interests
3) business enterprises
4) these organizations
28. According to the passage, income taxation .
1)marks the second phase of auditing
2)requires the operation of certified accountants
3)is based on law passed by courts and administrative bodies
4)does not necessarily depend on theoretical accounting
29. The third area of accounting is characterized by all of the
following EXCEPT …..
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1) bringing the process of accounting to an end
2) being related to non - profit organizations
3) covering organization receiving resources
4) including accountings in educational centers
30. According to the passage, it is true that .
1) audit staff should always be independent of organizations
2) business enterprises pay for their resources
3) individuals often consult accountants with respect to their
taxes
4) people pay taxes due to the force coming from administrative
bodies
31- Two measures that or of interest to stockholders in evaluating
the dividend policy of the firm are the dividend yield and the
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dividend…..
1) per share
2) payout ratios
3) received
4) per common stock
32- Sometimes, accounting estimates have to be revised to reflect
new financial information. In such cases, …..
1) the cumulative effect of these changes is not recorded
2) prior statements are revised.
3) Correction entries involving retained earning are made
4) The change affects both the past and the future
33- If 100,000 shares of common stock, having a par value of one
dollar per share, were sold for a price of 10 dollars per share, what
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figure would the paid-in-surplus show?
1) 1,000,000 dollars
2) 100,000 dollars
3) 1,100,000 dollars
4) 900,000 dollars
34- If the stock is issued at a price above par the account ….
1) premium on common stock will be debited
2) discount on common stock will be credited
3) paid-in-capital in excess of par will be credited
4) capital stock will be credited
35- Cumulative preferred stock is entitled to …..
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1) cash dividends only if they are earned
2) cash dividends whether or not the company earns them
3) a stated rate of dividends and also profit share available to
common stock
4) Receive dividends even when the company does not have
sufficient current earnings.
36- When the books at a branch are closed …..
1) Income Summary is debited and Home Office is credited
2) Home Office is debited and Income Summary is credited
3) Branch current is debited and Home Office current is credited
4) Home Office Control is debited and Home Office current is
credited
37- In preparing the annual financial statements for the company
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……
1) The branches should be regarded as separate accounting
entities
2) The home office and branches should be considered affiliated
companies
3) The sales agencies should be assumed separate legal entitles
4) The home office and branches should be considered
38- The determination of whether a company is producing
products efficiently and effectively is included in…..
1) compliance auditing
2) performance auditing
3) financial auditing
4) governmental auditing
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39- Which of the following best describes the operational audit?
1) It requires constant review by internal auditors of the
administrative controls as they relate to the operations of the
company
2) It concentrates on implementing financial and accounting
controls in a newly organized company.
3) It concentrates on seeking out aspects of operations in which
waste would be reduced by the introduction of controls.
4) It is designed to verify the fair presentation of a company’s
result of operations.
40- Operational auditors should review operations and programs
to ascertain whether….
1) results are consistent with established goals and objectives
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2) the rules, regulations, and policies, having significant impact
on operations, have been complied with
3) the financial statement have been audited in accordance with
GAAP.
4) the balance sheet reflects the financial position of the company
under consistency principle
41- The tree types of accounting changes are change in
accounting principle, change in accounting estimate and …..
1) correction of prior period errors
2) change in depreciation method
3) change in reporting entity
4) correction of inventory method
42- The ability of a business unit to pay its long-term obligations
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when they become due is referred to as its…..
1) liquidity
2) solvency
3) working capital
4) current ratio
43- The ratio of net sales to assets is a good means of comparing
companies in regard to their…..
1) utilization of assets
2) profit per share
3) profit margin
4) liquidity
44- The method of recording the uncollectible accounts expense
at the time of actual customer uncollectibility is known as …….
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Method.
1) the credit sales
2) the receivables analysis
3) the allowance
4) the direct write-off
45- If a company wishes to keep its taxes to a minimum, it
should select ….. method.
1) the process
2) the FIFO
3) the weighted average
4) the LIFO
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46- The inventory valuation method which is based upon the
determination of unit price by dividing the total cost of goods
available for sale by the total number of available units is known as
…… method
1) the weighted average
2) the FIFO
3) the LIFO
4) the specific identification
47- As compared to financial accounting, which is concerned
with historical aspects of external reporting, management
accounting emphasizes the use of the cost data for …..
1) stockholders and creditors
2) external financial statement users
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3) planning and decision making
4) internal auditor
48- Management accounting does not primarily include the
responsibility for….
1) the provision of financial information to managers
2) the preparation of the financial statements
3) the evaluation and controlling
4) the planning and decision-making activities
49- The governmental funds category is made up of the general
fond, special revenue funds, ….
1) capital projects funds, and debt service funds
2) trust funds, capital projects funds, and debt service funds
3) capital projects funds, debt service funds, and enterprise funds
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4) the general fixed assets account group, and the general long-
term debt account group
50- The general fixed assets account group should be used to
account for fixed assets constructed or acquired to be used in the
operations accounted for by …… fund.
1) an internal service
2) a special revenue
3) an enterprise
4) a nonexpendable trust
Part A: Vocabulary and Grammar
51- Symptoms of the illness include a high temperature and a(n) -
--------- dry cough.
1) effective
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2) persistent
3) respected
4) considerate
52- You can protect the floor with ---------- sheets of newspaper
if you want to paint the walls.
1) mediating
2) restricting
3) overlapping
4) approaching
53- Modern examples of this type of weaving for Persian carpets
in the region show little --------- from traditional patterns.
1) deviation
2) relevance
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3) application
4) permanence
54- The road ---------- the highway a mile from here - you can't
miss the signs for it.
1) intersects
2) interferes
3) intervenes
4) intercepts
55- The love and support of his family --------- him during his
time in prison and made him feel less desperate there.
1) resolved
2) sustained
3) assumed
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4) determined
56- Anita had a(n) --------- arrangement with her brother - each
would take care of the other's children if the need arose.
1) adjacent
2) coherent
3) analogous
4) reciprocal
57- Despite some doubts by the experts, the ---------- of this
painting to Rembrandt had never been questioned.
1) attribution
2) simulation
3) association
4) specification
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58- You had better not ---------- the car unlocked in this area - not
even for a minute.
1) left
2) leave
3) to leave
4) leaving
59- He is studying mathematics so as ---------- for higher salary.
1) to qualify
2) qualifying
3) qualification
4) he qualifies
60- No sooner had he drunk the coffee ---------- he began to feel
drowsy.
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1) that
2) when
3) than
4) which
Part B: Cloze Test
A person with poor self-esteem (11) ---------- a major struggle in
work and relationships with other people. If you put (12) ----------
value in yourself, others will not value you, (13) ------------ want to
be with you. For if you are self-centered and don't have any real
concern for (14) ----------, you will be, in fact, harmful to your
community. And if a person has positive feelings (15) -----------
himself they need to be balanced by a concern for other people
l)
facing
2)
faces
3) is
faced
4)
that
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faces
1)
some
2) a
little
3)
little
4) a
great
deal
1) or
won't
they
2) nor
they will
3)
or
they
won't
4)
nor
will
they .
1) the
others
2)
other's
3)
others
4)
the
others'
I) of 2) by 3)
with
4)
about
PASSAGE 1:
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In the normal course of business, a document is produced each
time a transaction occurs. Sales and purchases usually have
invoices or receipts. Deposit slips are produced when lodgements
are made to a bank account. Cheques are written to pay money out
of the account. Bookkeeping involves recording the details of all. of
these source documents into a journal. In the single entry system,
each transaction is recorded only once. Most individuals who
balance their cheque-book each month are using such a system, and
most personal finance software follows this approach.
Businesses, however, usually use a more complex double entry
system, where each document is recorded as multiple journal
entries, the totals of which always have to balance. This allows a
business to know much more information about its current financial
position. As well as how much money is currently in the bank, it
can easily tell how much it owes it suppliers, how much customers
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owe it, how much tax is due, etc. These journal entries are then
transferred to a ledger, or book of accounts.This bring all of the
amounts recorded for that account from the journal together. This
process of transferring the values is known as posting. Once the
entries have all been posted, the ledger accounts are added up in a
process called balancing. A particular working document called an
unadjusted trial balance is created. This lists all the balances from
all the accounts in the ledger. Notice that the values are not posted
to the trial balance, they are merely copied. At this point accounting
happens. The accountant produces a number of adjustments which
make sure that the values comply with accounting principles.
61- Which of the following is TRUE according to the passage?
1) A transaction is the normal product of a document
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2) No sales or purchases can be carried out without an invoice
3) Lodgements to a bank account usually follow the records of
book keeping
4) Cheque-books are often balanced monthly using the single
entry system
62- It is implied in the passage that ----------.
1) the single- entry system is of little use to businesses
2) a business is not concerned with its past financial position
3) personal finance software are closely related to documents in a
journal
4) documents are recorded as multiple journal entries if the
system is complex
63- The word "which' in line 9 refers to ----------.
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1) ‘multiple journal entries’
2) 'double entry system'
3) ‘each document’
4)' totals'
64- The passage mentions that --------.
1) a ledger and the values posted to the trial balance form part of
the accounting adjustments
2) an unadjusted trial balance can be developed only after the
processes of posting and balancing
3) suppliers, customers and the account balance are of equal
value in the double-entry system
4) account keeping systems are extremely concerned about the
tax a business has to pay
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65- The word 'comply' in line 20 is most closely related to an ----
---.
1) 'indication'
2) 'estimation'
3) 'agreement'
4) ‘assessment’
PASSGE 2
In the late 1980s, accounting practitioners and educators were
heavily criticized on the grounds that management accounting
practices had changed little over the preceding 60 years, despite
radical changes in the business environment. Professional
accounting institutes, perhaps fearing that management accountants
would increasingly be seen as superfluous in business
organizations, subsequently devoted considerable resources to the
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development of a more innovative skills set for management
accountants. The distinction between 'traditional' and 'innovative'
management accounting practices can be illustrated by reference to
cost control techniques. Traditionally, management accountants'
principal technique was variance analysis, which is a systematic
approach to the comparison of the actual and budgeted costs of the
raw materials and labor used during a production period. While
some form of variance analysis is still used by most manufacturing
firms, it nowadays tends to be used in conjunction with innovative
techniques such as life cycle cost analysis and activity-based
costing, which are designed with specific aspects of the modern
business environment in mind. Lifecycle costing recognizes that
managers' ability to influence the cost of manufacturing a product is
at its greatest when the product is still at the design stage of its
product lifecycle, since small changes to the product design may
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lead to significant savings in the cost of manufacturing the product.
Activity-based costing recognizes that, in modern factories, most
manufacturing costs are determined by the amount of 'activities'
and that the key to effective cost control is therefore optimizing the
efficiency of these activities. Activity-based accounting is also
known as Cause and Effect accounting. Both lifecycle costing and
activity-based costing recognize that, in the typical modern factory,
the avoidance of disruptive events is of far greater importance than
reducing the costs of raw materials.
66- It is stated in the passage that ----------.
1) cost control techniques provide some of the best examples for
innovative accounting practices
2) the development of modern management techniques for
accountants has a 60 year - old history
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3) management accounting practices have changed little over the
past 60 years
4) the business atmosphere of the 1920s differed considerably
from that in the 1980s.
67- The passage mentions that --------.
1) variance analysis has always been a favourite technique for
management accounts
2) life cycle cost analysis and activity-based costing can only be
used as part of variance analysis
3) variance analysis is not considered as an independent
technique in management accounting today
4) comparison of the costs of raw material and labour develops
systematically in the production period
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68- Which of the following is TRUE according to the passage?
l) Lifecycle costing is most effectively applied at the stage of
product design.
2) Effective cost control depends on optimizing the methods of
cost assessment.
3) Small changes to product design are possible after the close
analysis of production processes.
4) Modern factories determine their manufacturing costs based
only on activity-based costing.
69- It is mentioned in the passage that --------.
1) variance analysis is sometimes of far greater significance than
activity-based costing
2) cause and effect accounting is a key branch of activity-based
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costing in production management
3) the cost of raw materials in production is not so important as
happenings that can stop the work
4) a manager's ability to influence the cost of manufacturing a
product relies on his cost-cutting activities
70- The word 'superfluous' in line 5 most closely means ----------.
1) 'insufficient'
2) 'indeterminate'
3) 'unavailable'
4) 'unnecessary'
PASSAGE 3:
Any comprehensive scheme of accounting reform is a major
professional and academic enterprise; Typically it requires
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examination of the role of each of the fundamental factors of
production, an analysis of capital indicating how many types there
are and how each supports each factor of a production process. A
comprehensive scheme that would affect, for instance, the United
Nations standards for national accounts, the rules of the Bank for
International Settlements, or listing requirements on the major stock
exchanges, would have to defend any change against critics that
advocated lesser reforms - making it extraordinarily difficult to
achieve simultaneous consent. Marilyn Waring, who deeply
criticized the UN account system for systematically under-valuing
the social and economic contributions of women, stated also that
she had to read literally an entire room full of books in order even
to understand the standards applied today. It seems unlikely that
most advocates of reform have the stamina to do so, nor the
background required to debate each issue with economists or
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accountants that build their careers on the detailed extension and
improvement of standards that already exist. Most critics
considered reform prospects bleak. The critique from ecological
economics was even more fundamental, claiming that most means
of measuring well-being indicated that the developed nations were
in a state of "uneconomic growth" through the 1980s and 1990s,
due mostly to failures of measurement, most or all of which could
be tracked back to the practice of using the Gross National Product
as a means of making money supply decisions. This is perhaps the
most obvious and widely-held critique of current national
accounting and economic growth reporting systems - the creators of
the GNP and GDP measures themselves advise against its use as a
single measure of economic growth - but politicians and press
typically do so without caveat nor apology.
71- Which of the following is TRUE according to the
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passage?
1) Major professional and academic enterprises often involve
schemes of accounting reform.
2) The fundamental factors of production would support each
other in a professional enterprise.
3) The United Nations standards for national accounts is affected
by comprehensive accounting reform.
4) A comprehensive scheme of accounting reform rests partly on
an examination of the types of capital in an enterprise.
72- We may understand from the passage that ---------. ,
1) the accounting reforms taking place in big organizations are
not often huge and comprehensive
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2) supporters of accounting reform do not usually appreciate the
problems involved in economic changes
3) Marilyn Waring is in favour of a change in the UN account
system after understanding the standards applied.
4) the accounting standards applied at the UN today undervalue
the contributions of women
73- Which of the following is the reason for the 'uneconomic
growth' mentioned in the passage?
1) 'measurement of well-being'
2) 'failures of measurement'
3) 'Gross National Product'
4) 'money supply decisions'
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74- The passage is most probably taken from a longer text on
----------.
1) accounting reforms in national economies
2) the accounting reform prospects in the United Nations
3) GNP and GDP .as indicators to national economic growth
4) the role of the UN in carrying out major accounting
reforms
75- The word' caveat' in the last line means ----------.
1) principle
2) warning
3) definition
4) authority
76- All of the following are ways to show disbursements except:
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1) use depository transfer checks
2) use drafts
3) establish a zero balance system
4) match transfers with check clearing
77- A limitation of shareholder wealth maximization as the goal
of the firm is:
1) lacks a time dimension
2) not totally within a firm’s control
3) ignores risk
4) none of the above
78- Which phrase best describes the goal of the firm?
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1) maximization of earnings per share
2) risk minimization
3) shareholder wealth maximization
4) profit maximization
79- A net capital loss is:
1) deducted from ordinary income for tax purposes
2) carried back three years and carried forward five years
3) used only to offset capital gains
4) both (2) and (3)
80- You are thinking about investing in general co. Common
stock. Which of the following examples of risk can not be
diversifies away?
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1) increase in the rate of inflation
2) death of key general company executive
3) potential strike of general company employees
4) product liability suit against general company
81- A dividend charged to and hence deemed to be paid from
paid-in capital
1) capital expenditure
2) capital gain
3) capital dividend
4) capital asset
82- Assuming that two bonds are similar except for their
maturities, which is the sensitivity of the price movements of the
shorter-term bond to a given change in the marker interest rate
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relative to the longer-term bond?
1) more sensitive
2) less sensitive
3) equally sensitive
4) more information is needed to determine relative sensitivity
83- The first step in preparing a cash budget is to
1) estimate cash receipts
2) forecast sales
3) estimate cash disbursements
4) select the time horizon
84- The probability of technical insolvency is reduced by
1) financing permanent assets with short-term
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2) financing fluctuating assets with long-term debt
3) maintaining a high level of liquid assets
4) both (2) and (3)
85- working capital is important for all the following reasons
except that is:
1) consumes a small portion of the financial manager’s time
2) consists of a large portion of a firm’s total assets
3) affects a firm’s liquidity and profitability
4) consist of those assets that are most manageable
86- which of the following items would not be identified if a
contingent liability were disclosed in a financial statement
footnote?
1) the nature of the item
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2) the expected outcome of the future event
3) the amount of the contingency, if known
4) a numerical probability of the expected loss
87- The basic E.O.Q model determines the optimal inventory
level at which
1) total revenue is maximized
2) total inventory costs are minimized
3) carrying costs are minimized
4) inventory is minimized
88- Which of the following is included in a project’s terminal
cash flow?
1) before-tax salvage value of a project
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2) after tax salvage value of a project
3) releases working capital
4) both (2) and (3)
89- The cost of capital may be defined as:
1) the rate that the firm has to pat to investors for its capital.
2) the minimum required rate of return that the firm must earn on
new investments in order to maintain the market value of its
common stock.
3) the minimum rate of return required by suppliers of the firm’s
capital.
4) all the definition
90- What does “write off” mean?
1) To transfer the balance of an account previously regarded as
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an asset to an expense account or to profit and loss.
2) to record an increase in the book value of an asset, not
represented by an outlay of each or other property.
3) To transfer a portion of the balance of an asset account to an
expenses account or to profit and loss.
4) To record an decrease in the book value of an asset, not
represented by an outlay of each or other property.
91- What doe reconciliation mean?
1) To give expression on books of account.
2) A statement of changes in surplus during an accounting
period.
3) The determination of the items necessary to bring the balances
of two or more related accounts or statements in to agreement.
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4) To convert into cash of other current asset.
92- What does nominal account mean?
1) The amount of account represented by the par or stated value
of a corporation’s issued stock.
2) The balance of which are transferred to profit and loss at the
close of each fiscal year.
3) The portion of an asset or liability account.
4) The cost of purchases plus freight-in.
93- The risk-adjusted discount method incorporates risk in to the
capital budgeting process by.
1) Assigning risky projects higher discount rates than normal
projects.
2) Assigning risky projects lower rates than normal projects.
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3) Discounting all projects by the firm’s cost of capital regardless
of risk.
4) Discounting all projects by the risk-free rate.
94- Which of the following is not an advantage of a private
placement over a public offering?
1) Greater speed of raising funds than a public offering.
2) Lower flotation costs.
3) More flexibility than a public offering.
4) Lower interest rate on debt
95- Which type of inventory financing provides the least amount
of security to the lender.
1) Trust receipts
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2) field warehousing agreement
3) blanket lien
4) public warehousing arrangement
96 The most likely………seemed to be that both parties would
agree to remain friends.
1) context
2) target
3) contrast
4) outcome
97 Her management skills were the ……… on which she built
her career.
1) restraints
2) foundations
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3) innovations
4) implications
98 Unfortunately there has been a substantial increase in human
rights………..
1) violations
2) proportions
3) consultations
4) perspectives
99 I’m afraid she has a very busy …………. At the moment and
she doesn’t have time for interviews.
1) schedule
2) procedure
3) commitment
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4) interaction
100 If you are rude to other people, your child will ……… that
this kind of behavior is acceptable.
1) invoke
2) conform
3) assume
4) estimate
101- The government has ………..strong opposition to its plans
to raise income tax.
1) resolved
2) encountered
3) marked
4) transformed
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102) More details of the plan………..at yesterday’s meeting.
1) evolved
2) debated
3) emerged
4) released
103) Russia……………..a group of islands near Japan at the end
of the Second World War.
1) founded
2) displaced
3) occupied
4) eliminated
104) Since retiring Martha has been doing ……… work for the
Red Cross.
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1) mutual
2) voluntary
3) arbitrary
4) inevitable
105) She can stay her………., while she’s looking for an
apartment.
1) specifically
2) consistently
3) considerably
4) temporarily
Grammar
Health is clearly an important concern (11)……. both individuals
and the planet as a whole. (12)……..many illnesses have been
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eradicated, others remain a threat, and the overuse of antibiotics
(13)………..to the development of resistant types of bacteria.
Nevertheless, on the whole, general health (14)……., and in
developing countries medical aid programs are already working
(15)…….creating a healthier population.
11- 1) affects 2) it affects 3) that affects
4) that it affects
12- 1) since 2) despite 3) because
4) even though
13- 1) has led 2) is led 3) leads
4) has been led
14- 1) improved 2) is improving 3) is improved
4) will be improved
15- 1) in 2) for 3) with
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4) toward
PASSAGE 1
A good is an object whose consumption increases the utility of
the consumer, for which the quantity demanded exceeds the
quantity supplied at zero price. Goods are usually modeled as
having decreasing marginal utility. The first car an individual
purchases is very valuable; the fourth is much less useful. Thus, in
these and similar goods, the marginal utility of additional units
approaches zero as the quantity consumed increases. Assuming that
one cannot re-sell it, there is a point at which a consumer would
decline to purchase an additional car, even at a price very near zero.
This is the consumer’s satiation point.
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In some cases, such as the above example of a car, the lower
limit of utility as quantity increases is zero. In other goods, the
utility of a good can cross zero, changing from positive to negative
through time. This means that what initially is a good can become a
bad if too much of it is consumed. For example, shots of vodka can
have positive utility, but beyond some point, additional units make
the consumer less happy, that is, they would not be chosen.
In economics a bad is the opposite of a good. Ultimately, whether
an object is a good or a bad depends on each individual consumer,
and therefore, it is important to realize that not all goods are good
all the time, and not all goods are goods to all people.
106- What would the best title be for the above passage?
1) Consumer’s Satiation point
2) Utility Characteristics of Goods
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3) Not All Goods are Goods to All People
4) Production and Consumption of Goods
107- According to the passage, the first things a person buy is
more useful than the fourth, which means………
1) goods have increasing marginal utility
2) goods have falling marginal value
3) quantity demanded exceeds quantity supplied
4) quantity demanded exceeds quality provided
108- If a consumer cannot re-sell a good, he or she
would………..another at some point, which is called satiation
point.
1) refuse to sell
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2) decrease to sell
3) refuse to buy
4) decrease to buy
109- According to the passage, the lower limit of utility as
quantity increase…………
1) is always zero
2) is sometimes below zero
3) always crosses zero and becomes positive
4) always crosses zero and becomes negative
110- The author finally concludes that an object is……….
1) relatively good based on the user
2) absolutely good based on the time.
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3) definitely good based on the user and the time.
4) unconditionally good at all times and to all people
PASSAGE2:
A good or commodity in economics is any object or service that
increases utility, directly or indirectly, not to be confused with good
in a moral or ethical sense (see Utilitarianism and consequentialist
ethical theory). A good that cannot be used by consumers directly,
such as an office building or capital equipment, can also be referred
to as a good as an indirect source of utility through resale value or
as a source of income. A 'good' in economic usage does not imply
moral acceptance or even legality.
If an object or service is sold for a positive price, then it is a good
since the purchaser considers the utility of the object or service
more valuable than the money. Some things are useful but not
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scarce such as air and are referred to as free goods.
In macroeconomics and accounting, a good is contrasted with a
service. A good here is defined as a physical (tangible) product
capable of being delivered to a purchaser and involves the transfer
of ownership from seller to customer, as opposed to an (intangible)
service. A more general term that preserves the distinction between
goods and services is 'commodities' .In microeconomics a 'good' is
often used in this more inclusive sense of a commodity.
111- What does the passage mainly discuss?
1) Utility of an Object or Service
2) Good in a Moral or Ethical Sense
3) Good in Economics and Accounting
4) Distinction between Goods and Services
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112- Office building and capital equipment adds to utility ……..
1) by means of resale value
2) through moral acceptance
3) indirectly by means of legality
4) directly as a source of earnings
113- According to the passage, -- be regarded as goods.
1) plentiful objects like air can
2) scarce things such as water can
3) useful objects like wild animals cannot
4) precious things such as gold cannot
114- In accounting, there is……… between a good and a service.
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I) a minor difference
2)a great distinction
3) no significant distinction
4) no remarkable difference
115- As far as microeconomics is considered, the author finally
concludes that 'good' is ……..
1) a touchable product
2) contrasted with 'service'
3) an object delivered to a buyer
4) frequently employed in the sense of 'commodity'
PASSAGE 3
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In the late 1980s, accounting practitioners and educators were
heavily criticized on the grounds that management accounting
practices (and, even more so, the curriculum taught to accounting
students) had changed little over the preceding 60 years, despite
radical changes in the business environment. Professional
accounting institutes, perhaps fearing that management accountants
would increasingly be seen as superfluous in business
organizations, subsequently devoted considerable resources to the
development of a more innovative skills set for management
accountants.
The distinction between 'traditional' and 'innovative' management
accounting practices can be illustrated by reference to cost control
techniques. Traditionally, management accountants' principal
technique was variance analysis, which is a systematic approach to
the comparison of the actual and budgeted costs of the raw.
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Materials and labor used during a production period.
While some form of variance analysis is still used by most
manufacturing firms, it nowadays tends to be used in conjunction
with innovative techniques such as life cycle cost analysis and
activity-based costing, which are designed with specific aspects of
the modern business environment in mind. Lifecycle costing
recognizes that managers' ability to influence the cost of
manufacturing a product is at its greatest when the product is still at
the design stage of its product lifecycle.
116- What would the possible topic be for the above passage?
1) Professional Accounting Institutes
2) Accounting Practitioners and Educators
3) Life Cycle Cost Analysis and Activity-based Costing
4) Traditional vs. Innovative Management Accounting Practices
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117- According to accounting practitioners and educators, the
subjects provided for accounting students have ………
1) changed little over the subsequent 60' years
2) changed largely during the following 60 years
3) not changed much during the past six decades
4) not changed at all over the previous six decades