Ch13_Testbank

初中单词phonics归类全册总表完整版初中单词p h o n i c s归类全册总表Document serial number【NL89WT-NY98YT-NC8CB-NNUUT-NUT108】初中单词p h o n i c s归类⼀、辅⾳：1、掌握辅⾳字母phonics对应发⾳bpmfdtnlg k h j qu xz c s r y wth sh ch tr dr v2、带有l的辅⾳字母组合bl–cl–fl–gl–pl–sl–bl–blackcl–classfl–flatgl–glasspl–plansl–sleep3、带有r的辅⾳字母组合br–cr–fr–gr–pr–tr–dr–br–bringcr–crabfr–froggr–greenpr–printtr–treedr–dress4、辅⾳变⾳：p→bt→dk→gf→vs→ztr→drqu→guc→[k]cat→c在字母iey前发[s]g→[g]gas→]age★g在字母iey前发[d]n→[n]nine→[]pink★n后⾯跟k和g时，发[]x→[ks]boxnext★X在单词中间或结尾时发[ks]→[gz]examexact★X在单词中间并且后⾯为元⾳字母时发[gz]f→[f]fox→[v]ofs→[s]sad→[z]nose★se结尾单词，在字母r,l,n后常读作[s]horseelsetensedefense5、带有s的字母组合S后⾯辅⾳发⾳有变化：sc-scare sk-skate sp-spell st-standstr-stressS后⾯辅⾳发⾳没有变化：sw-swim sm-smooth sn-snail sl-slade6、其他辅⾳组合发⾳(1)tw two(2)c[k] cat =ck[k] kick=ch[k]chemistry(3)f[f] fish =ph[f] photo(4)r[r] red =wr[r] wrong(5)w[w]win=wh[w] whenwhich★⼀般发[w],▲whoops[wups](6)h[h] hat =wh[h] whowhom★⼀般发[w],在o前⾯发[h](7)g[g] gift =gu[g] guest=gh[g]ghost(8)j[d]jam =dge[d] bridge=g[d]gem★遇到e/i/y发[d](9)s[s] sad =c[s] city★c遇到e/i/y,发[s](10)n[n]not =kn[n]know=gn[n]gnat⼩昆⾍(11)th[θ]thin→th[e]these(12)ch[t]chair=tch[t]watch(13)sh[]ship=ti[]station=ci[]social=si[]discussion★tice,ci,si在同⼀个⾳节⾥,后⾯接另外⼀个元⾳时，发[]⾳eg:ocean,special,mission,nation,(⾳素si可以发[]eg:visiondivision)(14)qu★q总是和u在⼀起：quickquitequiltquite这⾥u不能再被认为是元⾳，⽽是和q⼀起组成⼀个辅⾳组合7、三字母组合◎shrsplsprsqustrthr⼆、五个元⾳aeiou在单⾳节中的⼀般发⾳①a[]第⼀步：不间断⾳拼读训练（建⽴基础的拼读韵律感）ba pa ma fa da ta na gaca ka ha jaza sa ya wa vala cla glasla blaflara bra fr a gr a pr a tr a dr aqua [e]tha [θ]tha sha cha第⼆步：练习⾼频组合发⾳（练习必须从单⾳到组合⾳，如a-b→ab）a-b→ab a-p→ap a-f→af a-d→ada-t→at a-g→aga-x→axa-c→ac a-ck→acka-s→as+ a-ss→ass a-st→asta-l→al a-lf→alfa-n→an a-nd→and a-nt→anta-m→am a-mp→amp a-mt→amt▲a-sh→ash a-ch→ach▲a-nk→anka-ng→ang(▲ank[k]ang[]与拼⾳发⾳相似)第三步：练习cvc结构单词（练习必须以“声母”加“韵母”拼读⽅式，如f-at→fat）at:hat上7帽⼦bat上7球拍fat上7肥的[e]th at上7那个cat下7猫ad:dad上7爸bad下7坏的sad上8悲哀的add上8增加glad上8⾼兴⼿mad9⽣⽓的ap:map上7地图cap9帽⼦ag:bag上7包flag下7旗帜an:can上7能够man下7男⼈[e]th an上8⽐plan上8打算fan下8迷[θ]th anks上7谢谢bank下7银⾏plant上8植物ant9蚂蚁and:and上7和hand上8⼿st and上8忍受sand下8沙滩band下8乐队land下8陆地brand9品牌am:am上7是camp下7扎营st amp9邮票ast:last上7最后past下7过去的fast下7快地ask:ask上7询问task9任务act:act上8表演fact上8事实ack:black上7⿊⾊back下7回来snack下8⼩吃pack9包装atch:catch上8接住ma tch下8⽕柴as[z]:has上7有as上8如同班级glass下7眼镜/9玻璃pass下8给/9路过grass9草地其他分类：上7数学st aff9职⼯（pal9朋友half下7⼀半）★a遇w发[]:（巫师会魔法，a发⾳从[]变成[]was是what什么watch⼿表wash洗②e[e]第⼀步：不间断⾳拼读训练（建⽴基础的拼读韵律感。

C-TestBearbeitungszeit: 30 Minuten, ohne HilfsmittelSie sollen 6 kurze Texte bearbeiten, das heißt die Lücken ergänzen.Lesen Sie jeweils einen Text zuerst einmal schnell, ohne die Lücken zu beachten und versuchen Sie den Inhalt zu verstehen.Beim zweiten Lesen ergänzen Sie bitte die fehlenden Wortteile. Manchmal fehlen nur ein oder zwei Buchstaben, manchmal auch mehr. Pro Text haben Sie ungefähr 5 Minuten Zeit. Bitte achten Sie auch darauf, dass Sie die Wörter richtig schreiben.1. Klügere sehen weniger fern. Viele Ki____________ und Ju________________ mit gerin__________ Schulbildung sit__________ länger v____________ dem Ferns___________ als ih__________ klügeren Altersgenos_______________ . Das erg___________ eine repräsen_____________ Untersuchung un___________ Kindern u__________ Jugendlichen v___________ sechs b__________ siebzehn Ja_________ . Zu d__________ Vielsehern geh____________ überdurchschnittlich vi__________ Hauptschüler. Dag__________ lesen Ki___________ mit höh____________ Schulbildung me________. Je ger___________ die norm____________ Schulbildung d__________ Hauptverdieners war, desto häufiger wurde ferngesehen.2. Online-Bewerbungen werden immer häufiger genutzt, um sich für eine neue Arbeitsstelle zu bewerben. Immer me___________ Kandidaten nu_____________ die digi____________ Bewerbungsmethode b___________ der Su____________ nach e___________ neuen Ar______________ , denn e___________ Online-Bewerbung sp___________ viel Z___________ und bar___________ Geld. Ab__________ auch v__________ Unternehmen ha___________ die Vort______________ der elektr_____________ Bewerbung erk_____________ und för______________ diese Fo_____________ der Stellenbe_____________ . Im dir_____________ Vergleich zwi____________ Print- und Onlinebewerbungen si_____________ es v___________ allem prak______________ Gründe, die für die Akzeptanz sprechen.3. Wasser trinken ist gesund. Wer sei_________ Körper et_________ Gutes tu_________ möchte, sollt_________ regelmäßig W_________ trinken. Ei_________ neue Stud_________ beweist d_________ positive Wirk_________ von Trinkw__________ für Körp__________ und Gei_________. Unser Leitungsw_________ eignet s_________ wegen sei_________ guten Qualit_________ als Durstlösch_________ und leist_________ einen wicht_________ Beitrag z_________ Deckung d_________ Flüssigkeitsbedarfs.Mindest_________ 1,5 Liter sollt_________ man pr__________ Tag trin_________ .4. Viele Autohersteller forschen seit Jahren daran, wie Autos ohne Benzin fahren können. Alle bek____________ Autohersteller su_____________ nach alterna_____________ Antrieben f______________ Autos. BMW tes____________ herkömmliche Verbrennungsmot____________ mit Wassersto_____________ ( H). Honda u____________ Ford kombin____________ Brennstoffzellen m____________ Elektroantrieb. D___________ Autohersteller Fiat probi_____________ eine Kombin____________ aus Erdg______________ und Benz_______________ .Der Grundgedan______________ ist im____________ gleich: Fah___________ ohne Benz____________ oder Dies____________ . Mercedes set_____________ auf d_____________ Brennstoffzelle u_____________ stellte e_____________ Auto v___________, in dem der alternative Antrieb nur so viel Platz braucht wie ein herkömmlicher Motor.5. Deutsche werden immer älter. Die Deu_______________ werden he_____________ doppelt s___________ alt w___________ vor einhun____________ Jahren. Wäh_________ die M____________ ein Durchschnittsa_____________ von kn__________ sechsundsiebzig Jah__________ erreichen, we___________ die Fr____________ zweiundachtzig J___________ alt. D________ Lebenserwartung w__________ weiter zune___________ . Die Grü____________ dafür si__________ ein gestieg__________ Gesundheitsbewusstsein, gesün____________ Lebensweise, verbes___________ Arbeitsbedingungen, weni___________ Unfälle, Verbes____________ in d___________ Medizin sow_________ bessere Hygiene.6. Die Informationsgesellschaft und die Informationstechnik (Computer oder das Internet) entwickeln sich sehr schnell. Mit Hi__________ des Com____________ und d___________ Internets k__________ man Infor_____________ erhalten u___________ Material f___________ eine wissensch_____________ Arbeit fi_____________, Bankgeschäfte erle___________, Waren ka___________, sich m___________ anderen Me___________ in Verbi_____________ setzen, z.B. Nachr__________________ über E-Ma__________ an Freu_____________ schicken. Ab____________ die Informationstec_____________ hat au___________ Nachteile. D_________ Verbindungen z__________ realen Le___________ nehmen a____________. Die Ges____________ wird sich rasant verändern.C-Test Lösungen1. Klügere sehen weniger fern. Viele Ki nder und Ju gendliche mit gerin ger Schulbildung sitzen länger vor dem Fernseher als ihre klügeren Altersgenossen. Das ergab eine repräsentative Untersuchung unter Kindern und Jugendlichen von sechs bis siebzehn Jahren. Zu den Vielsehern gehören überdurchschnittlich viele Hauptschüler. Dagegen lesen Kinder mit höherer Schulbildung mehr. Je geringer die normale Schulbildung des Hauptverdieners war, desto häufiger wurde ferngesehen.2. Online-Bewerbungen werden immer häufiger genutzt, um sich für eine neue Arbeitsstelle zu bewerben. Immer mehr Kandidaten nutzen die digitale Bewerbungsmethode bei der Suche nach einer neuen Arbeit, denn eine Online-Bewerbung spart viel Zeit und bares Geld. Aber auch viele Unternehmen haben die Vorteile der elektronischen Bewerbung erkannt und fördern diese Form der Stellenbewerbung. Im direkten Vergleich zwischen Print- und Onlinebewerbungen sind es vor allem praktische Gründe, die für die Akzeptanz sprechen.3. Wasser trinken ist gesund. Wer seinem Körper etwas Gutes tun möchte, sollte regelmäßig Wasser trinken. Eine neue Studie beweist die positive Wirkung von Trinkwasser für Körper und Geist. Unser Leitungswasser eignet sich wegen seiner guten Qualität als Durstlöscher und leistet einen wichtigen Beitrag zur Deckung des Flüssigkeitsbedarfs.Mindestens 1,5 Liter sollte man pro Tag trinken.4. Viele Autohersteller forschen seit Jahren daran, wie Autos ohne Benzin fahren können. Alle bekannten Autohersteller suchen nach alternativen Antrieben für Autos. BMW testet herkömmliche Verbrennungsmotoren mit Wasserstoff (H). Honda und Ford kombinieren Brennstoffzellen mit Elektroantrieb. Der Autohersteller Fiat probiert eine Kombination aus Erdgas und Benzin.Der Grundgedanke ist immer gleich: Fahren ohne Benzin oder Diesel. Mercedes setzt auf die Brennstoffzelle und stellte ein Auto vor, in dem der alternative Antrieb nur so viel Platz braucht wie ein herkömmlicher Motor.5. Deutsche werden immer älter. Die Deutschen werden heute doppelt so alt wie vor einhundert Jahren. Während die Männer ein Durchschnittsalter von knapp sechsundsiebzig Jahren erreichen, werden die Frauen zweiundachtzig Jahre alt. Die Lebenserwartung wird weiter zunehmen. Die Gründe dafür sind ein gestiegenes Gesundheitsbewusstsein, gesündere Lebensweise, verbesserte Arbeitsbedingungen, weniger Unfälle, Verbesserungen in der Medizin sowie bessere Hygiene6. Die Informationsgesellschaft und die Informationstechnik (Computer oder das Internet) entwickeln sich sehr schnell. Mit Hilfe des Computers und des Internets kann man Informationen erhalten und Material für eine wissenschaftliche Arbeit finden, Bankgeschäfte erledigen, Waren kaufen, sich mit anderen Menschen in Verbindung setzen, z.B. Nachrichten über E-Mails an Freunde schicken. Aber die Informationstechnik hat auch Nachteile. Die Verbindungen zum realen Leben nehmen ab. Die Gesellschaft wird sich rasant verändern.。

1. A country’s current accountA.balance equals the change in its net foreign wealth.B.balance equals the change in its foreign wealth.C.surplus equals the change in its foreign wealth.D.deficit equals the change in its foreign wealth.E.None of the above.Answer: A2. An open economyA.can save only by building up its capital stock.B.can save only by acquiring foreign wealth.C.cannot save either by building up its capital stock or by acquiringforeign wealth.D.can save either by building up its capital stock or by acquiring foreignwealth.E.None of the above.Answer: D3. Ricardian equivalence argues that when the government cuts taxes and raises itsdeficit,A. consumers anticipate that they will face lower taxes later to pay for theresulting government debt.B. consumers anticipate that they will receive better services from thegovernment.C. consumers anticipate that they will face higher taxes later to pay for theresulting government debt.D. consumers anticipate it will affect their future taxes, in general in thedirection of lowing future taxes.E. None of the above.Answer: C4. An appreciation of a country’s currencyA.decreases the relative price of its exports and lowers the relative price ofits imports.B.raises the relative price of its exports and raises the relative price of itsimports.C.lowers the relative price of its exports and raises the relative price of itsimports.D.raises the relative price of its exports and lowers the relative price of itsimports.E.None of the above.Answer: D5. Forward and spot exchange ratesA.are necessarily equalB.do not move closely togetherC.The forward exchange rate is always above the spot exchange rate.D.while not necessarily equal, do move closely together.E.None of the above.Answer: D6. The exchange rate between currencies depends onA.the interest rate that can be earned on deposits of those currencies.B.the expected future exchange rate.C.the interest rate that can be earned on deposits of those currencies andthe expected future exchange rate.D.national output.E.None of the above.Answer: C7. Which one of the following statements is the most accurate?A.Because dollar and DM interest rates are measured in comparableterms, they can move quite differently over time.B.Because dollar and DM interest rates are not measured in comparableterms, they can move quite differently over time.C.Because dollar and DM interest rates are measured in comparableterms, they move quite the same over time.D.Because dollar and DM interest rates are measured in comparableterms, they still move quite differently over time.E.None of the above.Answer: B8. If the dollar interest rate is 10 percent and the euro interest rate is 6 percent, andthe expected return on dollar depreciation against the euro is 8 percent, thenA.an investor should invest only in dollars.B.an investor should invest only in euros.C.an investor should be indifferent between dollars and euros.D.It is impossible to tell given the information.E.All of the above.Answer: B9. Which of the following statements is the most accurate?A. A rise in the interest rate offered by dollar deposits causes the dollar toappreciate.B. A rise in the interest rate offered by dollar deposits causes the dollar todepreciate.C. A rise in the interest rate offered by dollar deposits does not affect theU.S. dollar.D.For a given euro interest rate and constant expected exchange rate, arise in the interest rate offered by dollar deposits causes the dollar toappreciate.E.None of the above.Answer: D10. Individuals base their demand for an asset onA.the expected return the asset offers compared with the returns offeredby other assets.B.the riskiness of the asset’s expected return.C.the asset’s liquidity.D.All of the above.E.Only A and B.Answer: D11. An increase in a country’s money supply causesA.its currency to appreciate in the foreign exchange market, while areduction in the money supply causes its currency to depreciate.B.its currency to depreciate in the foreign exchange market, while areduction in the money supply causes its currency to appreciate.C.no effect on the values of its currency in international markets.D.its currency to depreciate in the foreign exchange market, while areduction in the money supply causes its currency to further depreciate.E.None of the above.Answer: B12. Which one of the following statements is the most accurate?A.Only the long-run equilibrium price level is the value of P satisfyingP=M S/L(R,Y).B.Only the short-run equilibrium price level is the value of P satisfyingP=M S/L(R,Y).C.The short and long-run equilibrium price level is the value of Psatisfying P=M S/L(R,Y).D.The long-run equilibrium price level is the value of P satisfyingP=M D/L(R,Y).E.None of the above.Answer: C13. A change in the level of the supply of moneyA.increases the long-run values of the interest rate and real output.B.decreases the long-run values of the interest rate and real output.C.has no effect on the long-run value of only the interest rate.D.has no effect on the long-run value of only real output.E.has no effect on the long-run values of the interest rate and real output.Answer: E14. Changes in the money supply growth rateA.are neutral in the short run.B.need not be neutral in the short run.C.are neutral both in the short and long run.D.are neutral in the long run.E.need not be neutral in the long run.Answer: D15. A sustained change in the monetary growth rate willA.immediately affect equilibrium real money balances by raising themoney interest rate.B.eventually affect equilibrium nominal money balances by raising themoney interest rate.C.eventually affect equilibrium real money balances by reducing themoney interest rate.D.eventually affect equilibrium real money balances by raising the realinterest rate.E.eventually affect equilibrium real money balances by raising themoney interest rate.Answer: E16. WagesA. enter indices of the price level directly.B. do not enter indices of the price level directly, but they make up asmall fraction of the cost of producing goods and services.C. do not enter indices of the price level directly, but they make up anegligible fraction of the cost of producing goods and services.D. do not enter indices of the price level directly, but they make up a largefraction of the cost of producing goods and services.E. None of the above.Answer: D17. For all the main industrial countries in recent years,A. the exchange rate is much more variable than relative price levels.B. the exchange rate is much less variable than relative price levels.C. the exchange rate is as variable as the relative price levels.D. It is hard to tell from the data whether the exchange rate is much morevariable than relative price levels.E. None of the above.Answer: A18. After a permanent increase in the money supply,A.the exchange rate overshoots in the short run.B.the exchange rate overshoots in the long run.C.the exchange rate smoothly depreciates in the short run.D.the exchange rate smoothly appreciates in the short run.E.None of the above.Answer: A19. In order for the condition E$/HK$ = Pus/P HK to hold, what assumptions doesthe principle of purchasing power parity make?A. No transportation costs and restrictions on trade; commodity basketsthat are a reliable indication of price level.B.Markets are perfectly competitive, i.e., P = MC.C. The factors of production are identical between countries.D. No arbitrage exists.E. All of the above.Answer: E20.which of the following statements is the most accurate?A.Predictions about long-run movements in exchange rates areimportant even in the short run.B.Predictions about long-run movements in exchange rates are notimportant the short run.C.Predictions about long-run movements in exchange rates areimportant only in the long run.D.Predictions about long-run movements in exchange rates are oftennot important in the short run.E.None of the above.Answer: A21. Under Purchasing Power Parity,A.E$/E = P i US/ P i E.B.E$/E = P i E / P i US.C.E$/E = P US / P E.D.E$/E = P E / P ES.E.None of the above.Answer: C22 Which of the following statements is the most accurate?A.Absolute PPP does not imply relative PPP.B.Relative PPP implies absolute PPP.C.There is no causality relation between the two.D.Absolute PPP implies relative PPP.E.None of the above statements is true.Answer: D23. Which of the following statements is the most accurate?A.Relative PPP is valid even when absolute PPP is not, provided thefactors causing deviations from absolute PPP are more or less stableover different commodities space.B.Absolute PPP is valid even when relative PPP is not, provided thefactors causing deviations from relative PPP are more or less stableover time.C.Relative PPP is valid even when absolute PPP is not, provided thefactors causing deviations from absolute PPP are more or less stableover time.D.Relative PPP is not valid when absolute PPP is not.E.None of the above statements is true.Answer: C24. Which of the following statements is the most accurate? In general,A. The monetary approach to the exchange rate is a long-run theory.B.The monetary approach to the exchange rate is a short-run theory.C.The monetary approach to the exchange rate is both a short- andlong-run theory.D.The monetary approach to the exchange rate neither long-run norshort-run theory.E.None of the above statements is true.Answer: A25. Under sticky prices,A. a fall in the money supply raises the interest rate to preserve moneymarket equilibrium.B. a fall in the money supply reduces the interest rate to preserve moneymarket equilibrium.C. a fall in the money supply keeps the interest rate intact to preservemoney market equilibrium.D. a fall in the money supply does not affect the interest rate in the shortrun, only in the long run.E. None of the above statements is true.Answer: A26. Under the monetary approach to the exchange rate,A. an interest rate decrease is associated with higher expected inflationand a currency that will be weaker on all future dates.B. an interest rate increase is associated with higher expected deflationand a currency that will be weaker on all future dates.C. an interest rate increase is associated with higher expected inflationand a currency that will be strengthened on all future dates.D. an interest rate increase is associated with higher expected deflationand a currency that will be strengthened on all future dates.E. an interest rate increase is associated with higher expected inflationand a currency that will be weaker on all future dates.Answer: E27. Which of the following statements is the most accurate?A. The prices of identical commodity baskets, when converted to a singlecurrency, are the same across countries.B. The prices of identical commodity baskets, when converted to a singlecurrency, differ substantially across countries.C. The prices of identical commodity baskets, when converted to a singlecurrency, do not differ substantially across countries.D. The prices of identical commodity baskets, when converted to a singlecurrency, are often the same across countries.E. None of the above statements is true.Answer: B28. Which of the following statements is the most accurate?A. Relative PPP is not a reasonable approximation to the data.B. Relative PPP is sometimes a reasonable approximation to the data butusually performs poorly.C. Relative PPP is sometimes a reasonable approximation to the data.D. PPP is sometimes a reasonable approximation to the data.E. PPP is sometimes a reasonable approximation to the data but usuallyperforms poorly.Answer: B29. The PPP theory fails in reality becauseA. transport costs and restrictions on trade.B. monopolistic or oligopolistic practices in goods markets.C. the inflation data reported in different countries are based on differentcommodity baskets.D. A, B, and C.E. A and B only.Answer: D30. Which one of the following statements is the most accurate?A. The purchasing power of any given country will increase in countrieswhere the prices of non-tradable goods rise.B. The purchasing power of any given country will fall in countries wherethe prices of non-tradable goods increase.C. The purchasing power of any given country will fall in countries wherethe prices of non-tradable goods rise.D. The purchasing power of any given country will remain constant incountries where the prices of non-tradable goods rise.E. The purchasing power of any given country will fall in countries wherethe prices of non-tradable goods remain constant.Answer: C31. Which one of the following statements is the most accurate?A. Departures from PPP are similar in both the short run and long run.B. Departures from PPP are even greater in the long run than in the shortrun.C. Departures from PPP are smaller in the long run than in the long run.D. It is hard to tell whether departures from PPP are greater in the shortrun than in the long run.E. Departures from PPP are even greater in the short run than in the longrun.Answer: E1. “The balance of payments is always balanced.” “The balance of paymentsaccounts seldom balance in practice.” Discuss.2. What is the interest parity condition? Discusses the effects of a rise in the dollarinterest rate on the exchanger rate.3. Using figures for both the short run and the long run, show the effects of apermanent increase in the U.S. money supply. Try to line up your figures to the short and long run equilibria side by side. Assume that the U.S. real national income is constant.4. Using 4 different figures, plot the time paths showing the effects of a permanentincrease in the United States money supply on:A.U.S. money supply.B.the dollar interest rate.C.the U.S. price level.D．the dollar/euro exchange rate.5. Present and explain the Fundamental Equation of the Monetary Approach.What are the predictions for the long run of the Monetary Approach?6Explain why price levels are lower in poorer countries.7Describe the chain of events leading to exchange rate determination for the following cases:An increase in the U.S. money supplyAn increase in the growth rate of the U.S. money supplyAn increase in world relative demand for U.S. productsAn increase in relative U.S. output supply。

灵通6100plus使用中继详细设置步骤一、灵通6100plus使用中继详细设置步骤（目前市场流行的国产手台） 1.设置接收频率：按下“V/M”键，选择频率显示模式，输入接收频率***.***。

2.设置差频：重复按下F，5键，选下差“—”（发射频率低于接收频率）。

3.设置差频频率：按下F，9键，进入16菜单(OFFSET)。

按下F键，输入08.100。

再按下F键保存。

4.保存为记忆频道：按下F，9键，001闪烁，按V/M键保存 5 测试检查。

待机接收时显示发射时显示***.***，发射时显示***.***即宣告成功。

注意事项：设定完成后，按“V/M”键，进入频率显示模式，去掉相应差频（F，5）和亚音（F，6）灵通6600手台功率自行调节方法方法：同时按7和9键开机，屏幕显示TEST，长按1调节高功率，显示HI65，按上下键调节000—255，超过199时无法保存，跳回默认70，根据测试调到090多就达到6W，长按1保存设置；长按2调节低功率，显示LO23，按上下键调节000—255，超过099是无法保存，跳回默认28，根据测试调到017时为0.5W，调到016时功率接近0W，长按2保存设置. 灵通LT6600频道设置方法 1.先把手台频率设到4w 2.按“监听键”+“正面向上键”同时开机，出现“self”按一下H/L 3.出现“CH-001”,用箭头设置自己用的信道 4.按“PTT”然后按“H/L键”，出现400.00 ，用数字键输入“******” 5.按“PTT”出现“off”（这个是接受的亚音频率） 6.按“PTT”出现“_ _ _ _ _ _ 04” 7.按“H/L键”出现“400.00”，用数字键输入“******” 8.按“PTT”出现“off 05”（这个是设置发射的亚音频率），按“H/L”出现“67.0”，用向上键切换到“**.*” 9.然后一只按“PTT”到出现“END 09” 10.关机 11.开机 12.OK灵通6100plus上中继简易设置方法（6600也可以使用有使用灵通6100plus的同学，在设置操作方面，如有不清楚的地方，可以参照如下方法设置：1、按v/m键，2、输入接收频率：用面版键盘直接输入；3、选择差频方向：按“f”，再按“5”，每一次操作，差频方向会由“单工”、“+”、“-”之间改变，选择你所需的差频方向。

FinancialAccounting7eLibbyTestbankch.1True / False Questions1. Accounting is a system that collects and processes financial information about an organization and reports that information to decision makers.TRUEAACSB Tag: CommunicationsDifficulty: EasyL.O.: 12. Assets on the balance sheet are recorded at market value or replacement cost.FALSEAACSB Tag: Reflective ThinkingDifficulty: EasyL.O.: 13. In accounting and reporting for a business entity, the accounting and reporting for the business must be kept separate from other economic affairs of its owners.TRUEAACSB Tag: Reflective ThinkingDifficulty: EasyL.O.: 14. The accounting period in which service revenue is recognized (i.e., revenue for services rendered) is generally the period in which the cash is collected.FALSEAACSB Tag: Reflective ThinkingDifficulty: MediumL.O.: 15. Total assets are $70,000, total liabilities, $40,000 and contributed capital is $20,000; therefore, retained earnings are $15,000.FALSEAACSB Tag: AnalyticDifficulty: MediumL.O.: 16. The payment of a cash dividend to stockholders increases stockholders' equity.FALSEAACSB Tag: Reflective ThinkingDifficulty: MediumL.O.: 17. The accounting model for the balance sheet is: Assets + Liabilities = Stockholders' Equity. FALSEAACSB Tag: Reflective ThinkingDifficulty: EasyL.O.: 18. A decision maker who wants to understand a company's financial statements must carefully read the notes to the financial statements because the notes provide useful supplemental information.TRUEAACSB Tag: CommunicationsDifficulty: EasyL.O.: 19. The financial statement that shows an entity's economic resources and its liabilities is the statement of cash flows. FALSEAACSB Tag: Reflective ThinkingDifficulty: MediumL.O.: 110. Companies prepare financial statements at the end of each year and more often as needed. TRUEAACSB Tag: Reflective ThinkingDifficulty: EasyL.O.: 111. A note payable is a borrowing instrument that generally does not involve the payment of interest.FALSEAACSB Tag: Reflective ThinkingDifficulty: HardL.O.: 112. The amount of cash paid by a business for office utilities would be reported on the statement of cash flows as an operating activity.TRUEAACSB Tag: Reflective ThinkingDifficulty: HardL.O.: 113. The income statement equation is Expenses Revenues = Net Income.FALSEAACSB Tag: Reflective ThinkingDifficulty: EasyL.O.: 114. Generally accepted accounting principles almost never change once created.FALSEAACSB Tag: Reflective ThinkingDifficulty: EasyL.O.: 215. The Financial Accounting Standards Board (FASB) is an agency of the federal government that establishes generally accepted accounting principles for businesses. FALSEAACSB Tag: Reflective ThinkingDifficulty: MediumL.O.: 216. Since 2002, there has been substantial movement to develop international financial reporting standards.TRUEAACSB Tag: DiversityDifficulty: MediumL.O.: 217. An audit guarantees that the financial statements are free of all misstatements.FALSEAACSB Tag: Reflective ThinkingDifficulty: MediumL.O.: 318. An auditor who fails to detect a material misstatement of a business's financial statements may be sued by anyone who suffered a loss from relying on the financial statements. TRUEAACSB Tag: Reflective ThinkingDifficulty: MediumL.O.: 419. In terms of economic importance, partnerships are the dominant form of organization in the U.S. because of their ease of formation.FALSEAACSB Tag: Reflective ThinkingDifficulty: MediumL.O.: Sup A20. One of the advantages of a corporation when compared to a partnership is the limited liability of the owners.TRUEAACSB Tag: Reflective ThinkingDifficulty: EasyL.O.: Sup AMultiple Choice Questions21. The primary purpose of the balance sheet is toA. measure the net income of a business up to a particular point in time.B. report the difference between cash inflows and cash outflows for the period.C. report the financial position of the reporting entity at a particular point in time.D. report the current value of the business.AACSB Tag: Reflective ThinkingDifficulty: EasyL.O.: 122. The Beta Corporation had 2009 revenues of $200,000, expenses of $140,000, and an income tax rate of 30 percent. Net income after taxes would beA. $60,000.B. $18,000.C. $42,000.D. $48,000.AACSB Tag: AnalyticDifficulty: HardL.O.: 123. Atlantic Corporation reported the following amounts at the end of the first year of operations: contributed capital $100,000; sales revenue $400,000; total assets $300,000; $20,000 dividends; and total liabilities $160,000. Retained earnings and total expenses would beA. retained earnings $40,000 and expenses $340,000.B. retained earnings $60,000 and expenses $320,000.C. retained earnings $140,000 and expenses $240,000.D. retained earnings $160,000 and expenses $220,000.AACSB Tag: AnalyticDifficulty: HardL.O.: 124. The financial statement that reports the financial position of a business is theA. income statement.B. balance sheet.C. statement of cash flows.D. footnotes to the financial statements.AACSB Tag: Reflective ThinkingDifficulty: EasyL.O.: 125. Which of the following reports the cash inflows, cash outflows, and change in cash for period?A. Income statement.B. Balance sheet.C. Statement of cash flows.D. Auditor's report.AACSB Tag: Reflective ThinkingDifficulty: EasyL.O.: 126. For a business, a supplierA. is a company or individual that owns shares of the business.B. is a company or individual to whom the business sells goods or services.C. provides goods and services used by the business.D. makes loans to the company to help finance its activities.AACSB Tag: Reflective ThinkingDifficulty: EasyL.O.: 127. For a business, an example of an internal decision maker isA. a loan officer at a bank.B. a supplier who sells goods to the company on account.C. one of the business's long-term customers.D. one of the business's managers.AACSB Tag: Reflective ThinkingDifficulty: EasyL.O.: 128. Financial accountingA. provides information primarily for external decision makers.B. is required for corporations but probably would not be done by other business entities.C. provides information primarily for the use of managers of the company.D. has been practiced in this country for approximately the last 15 years.AACSB Tag: Reflective ThinkingDifficulty: EasyL.O.: 129. Accounting information developed primarily for internal decision makers is calledA. management accounting.B. risk accounting.C. auditing.D. financial accounting.AACSB Tag: Reflective ThinkingDifficulty: EasyL.O.: 130. What financial statement would you look at to determine the dividends declared by a business?A. income statement.B. statement of retained earnings.C. statement of cash flows.D. balance sheet.AACSB Tag: Reflective ThinkingDifficulty: EasyL.O.: 131. Which of Chao's financial statements would you look at to determine whether Chao will be able to pay for the goods when payment is due in 30 days?A. income statement.B. balance sheet.C. statement of retained earnings.D. statement of cash flows.AACSB Tag: Reflective ThinkingDifficulty: MediumL.O.: 132. Which of the following is not considered to be a liability?A. accounts payableB. notes payableC. wages payableD. cost of goods soldAACSB Tag: Reflective ThinkingDifficulty: MediumL.O.: 133. A business's assets areA. equal to liabilities minus stockholders' equity.B. the economic resources of the business.C. Reported at current cost.D. Reported on the income statement.AACSB Tag: Reflective ThinkingDifficulty: EasyL.O.: 134. Assets for a particular business might includeA. cash, accounts payable, and notes payable.B. cash, retained earnings, and accounts receivable.C. cash, accounts receivable, and inventory.D. inventories, property and equipment, and contributed capital.AACSB Tag: Reflective ThinkingDifficulty: MediumL.O.: 135. A business's balance sheet cannot be used to accurately predict what the business might be sold for becauseA. it identifies all the revenues and expenses of the business.B. assets are generally listed on the balance sheet at their historical cost, not their current value.C. it gives the results of operations for the current period.D. some of the assets and liabilities on the balance sheet may actually be those of another entity.AACSB Tag: Reflective ThinkingDifficulty: HardL.O.: 136. Liabilities and stockholders' equity areA. sources of financing for economic resources.B. economic resources used by a business entity.C. increases in assets resulting from profitable operations.D. shown on the income statement in calculating net income.AACSB Tag: Reflective ThinkingDifficulty: MediumL.O.: 137. The accounting equation (balance sheet equation) isA. Assets + Liabilities = Stockholders' equity.B. Assets + Stockholder's equity = Liabilities.C. Assets = Liabilities + Stockholders' equity.D. Revenues Expenses = Net income.AACSB Tag: Reflective ThinkingDifficulty: EasyL.O.: 138. Downard Bank, in deciding whether to make a loan to Rodney Company, would be interested in the amount of liabilities Rodney has on its balance sheet becauseA. the liabilities represent resources that could be used to repay the loan.B. if Rodney already has many other obligations, it might not be able to repay the loan.C. existing liabilities give an indication of how profitable Rodney has been in the past.D. Downard would be interested in the amount of Rodney's assets but not the amount of liabilities.AACSB Tag: Reflective ThinkingDifficulty: MediumL.O.: 139. The two categories of stockholders' equity usually found on the balance sheet of a corporation areA. contributed capital and long-term liabilities.B. contributed capital and property, plant, and equipment.C. retained earnings and notes payable.D. contributed capital and retained earnings.AACSB Tag: Reflective ThinkingDifficulty: EasyL.O.: 140. Which financial statement for a business would you look at to determine the company's earnings performance during an accounting period?A. balance sheet.B. statement of retained earnings.C. income statement.D. statement of cash flows.AACSB Tag: Reflective ThinkingDifficulty: EasyL.O.: 141. The income statement equation isA. Assets Liabilities = Stockholders' Equity.B. Assets + Stockholders' equity = Liabilities.C. Net income = Revenues Expenses.D. Expenses Net income = Revenues.AACSB Tag: Reflective ThinkingDifficulty: EasyL.O.: 142. Most businesses earn revenuesA. when they collect accounts receivable.B. through sales of goods or services to customers.C. by borrowing money from a bank.D. by selling shares of stock to stockholders.AACSB Tag: Reflective ThinkingDifficulty: MediumL.O.: 143. Accounts receivable represents:A. amounts which are owed to the company by its customers resulting from credit sales.B. amounts which are owed by the company to its suppliers for past purchases.C. amounts which have been borrowed to finance operations.D. amounts which are due to stockholders.AACSB Tag: Reflective ThinkingDifficulty: MediumL.O.: 144. InventoriesA. are an asset.B. result from paying for a product that has now been sold to a customer.C. will result in a liability being charged sometime in the future.D. are an expense.AACSB Tag: Reflective ThinkingDifficulty: MediumL.O.: 145. The amount of revenue recognized in the income statement by a company that sells goods to customers would beA. the cash collected from customers during the current period.B. total sales, both cash and credit sales, for the period.C. total sales minus beginning amount of accounts receivable.D. the amount of cash collected plus the beginning amount of accounts receivable.AACSB Tag: Reflective ThinkingDifficulty: MediumL.O.: 146. On January 1, 2009 Mammoth Corporation had retained earnings of $4,000,000. During 2009, they reported net income of $750,000 and dividends of $100,000. What is the amount of Mammoth's retained earnings at the end of 2009?A. $4,000,000B. $4,450,000C. $4,650,000D. $4,850,000AACSB Tag: AnalyticDifficulty: MediumL.O.: 147. What are the categories of cash flows that appear on a statement of cash flows?A. cash flows from investing, financing, and service activitiesB. cash flows from operating, production, and internal activitiesC. cash flows from financing, production, and growth activitiesD. cash flows from operating, investing, and financing activitiesAACSB Tag: Reflective ThinkingDifficulty: EasyL.O.: 148. On the statement of cash flows, an amount paid for utilities would be classified asA. an operating activity.B. an investing activity.C. a financing activity.D. a production activity.AACSB Tag: Reflective ThinkingDifficulty: MediumL.O.: 149. A company would report a net loss whenA. retained earnings decreased due to paying dividends to stockholders.B. its assets decreased during an accounting period.C. its liabilities increased during an accounting period.D. its expenses exceeded its revenues for an accounting period.AACSB Tag: Reflective ThinkingDifficulty: EasyL.O.: 150. The amount of insurance expense reported on the income statement isA. the amount of cash paid for insurance in the current period.B. the amount of cash paid for insurance in the current period less any unpaid insurance at the end of the period.C. the amount of insurance used up (incurred) in the current period to help generate revenue.D. an increase in net income.AACSB Tag: Reflective ThinkingDifficulty: MediumL.O.: 151. What events cause changes in a corporation's retained earnings?A. Net income or net loss and declaration of dividends.B. Declaration of dividends and issuance of stock to new stockholders.C. Net income, issuance of stock, and borrowing from a bank.D. Declaration of dividends and purchase of new machinery.AACSB Tag: Reflective ThinkingDifficulty: MediumL.O.: 152. The operating activities section is often believed to be the most important part of a statement of cash flows becauseA. it gives the most information about how operations have been financed.B. it shows the dividends that have been paid to stockholders.C. it indicates a company's ability to generate cash from sales to meet current cash payments for goods or services.D. it shows the net increase or decrease in cash during the period.AACSB Tag: Reflective ThinkingDifficulty: HardL.O.: 153. If you wanted to know what accounting rules a company follows related to its inventory, where would you look?A. the balance sheetB. the income statementC. the notes to the financial statementsD. the headings to the financial statementsAACSB Tag: CommunicationsDifficulty: EasyL.O.: 154. At the beginning of 2009, Buck Corporation had assets of $540,000 and liabilities of $320,000. During the year, assets increased by $50,000 and liabilities decreased by $10,000. What was the total amount of stockholders' equity at the end of 2009?A. $220,000B. $280,000C. $380,000D. $500,000AACSB Tag: AnalyticDifficulty: MediumL.O.: 155. The term used for economic resources owned by an entity as a result of past transactions isA. assets.B. liabilities.C. revenues.D. retained earnings.AACSB Tag: Reflective ThinkingDifficulty: EasyL.O.: 156. How are the differing claims of creditors and investors recognized by a corporation?A. The claims of creditors are liabilities; those of investors are assets.B. The claims of both creditors and investors are liabilities, but only the claims of investors are considered to be long term.C. The claims of creditors are liabilities; the claims of investors are recorded as stockholders' equity.D. The claims of creditors and investors are considered to be essentially equivalent.AACSB Tag: Reflective ThinkingDifficulty: EasyL.O.: 157. In what order would the items on the balance sheet appear?A. assets, retained earnings, liabilities, contributed capitalB. contributed capital, retained earnings, liabilities, assetsC. assets, liabilities, contributed capital, retained earningsD. contributed capital, assets, liabilities, retained earningsAACSB Tag: Reflective ThinkingDifficulty: MediumL.O.: 158. Which of the following would increase retained earnings?A. an increase to an expenseB. an increase to a revenueC. a cash dividendD. issuance of additional common stockAACSB Tag: Reflective ThinkingDifficulty: HardL.O.: 159. The ending retained earnings balance of Juan's Mexican Restaurant chain increased by $3.2 million from the beginning of the year. The company had declared a dividend of $1.3 million during the year. What was the net income earned during the year?A. $1.9 millionB. $3.2 millionC. $4.5 billionD. There is not enough information given to determine net income.AACSB Tag: AnalyticDifficulty: HardL.O.: 160. Which of the following items is an expense?A. Accounts PayableB. Cost of Goods SoldC. Accounts ReceivableD. Sales RevenueAACSB Tag: Reflective ThinkingDifficulty: MediumL.O.: 161. Which of the following activities would cause investors to overpay for the acquisition of a company from its current owners?A. Overstated accounts payable and understated inventoryB. Understated revenues and overstated expensesC. Understated assets and overstated expensesD. Overstated accounts payable and overstated inventoryAACSB Tag: Reflective ThinkingDifficulty: HardL.O.: 162. The government regulatory agency that has the legal authority to prescribe financial reporting requirements for corporations that sell their securities to the public is theA. FASB.B. FTC.C. SEC.D. APB.AACSB Tag: CommunicationsDifficulty: EasyL.O.: 263. The part of the federal government that has broad powers to determine measurement rules for financial statements of public companies isA. the Internal Revenue Service.B. the Securities and Exchange Commission.C. the General Accounting Office.D. the Supreme Court.AACSB Tag: CommunicationsDifficulty: EasyL.O.: 264. Identify the potential economic consequences of the public learning a company did not follow generally accepted accounting principles (GAAP).A. It could increase the stock price of the company.B. It could increase management and employee bonuses.C. It could result in legal liability for the company.D. It could increase a company's market share.AACSB Tag: Reflective ThinkingDifficulty: MediumL.O.: 265. The nature of generally accepted accounting principles (GAAP) is important to large corporations becauseA. a change in GAAP will not likely affect the selling price of the company's stock.B. a change in GAAP will not likely affect the amount of bonuses paid to managers and employees.C. a change in GAAP will not likely affect a corporation's competitive position.D. a change in GAAP will likely affect a company's financial statementsAACSB Tag: Reflective ThinkingDifficulty: MediumL.O.: 2。

CHAPTER 2CONCEPTUAL FRAMEWORK UNDERLYINGFINANCIAL ACCOUNTINGCHAPTER LEARNING OBJECTIVES1. Describe the usefulness of a conceptual framework.2. Describe efforts to construct a conceptual framework.3. Understand the objective of financial reporting.4. Identify the qualitative characteristics of accounting information.5. Define the basic elements of financial statements.6. Describe the basic assumptions of accounting.7. Explain the application of the basic principles of accounting.8. Describe the impact that constraints have on reporting accounting information.Test Bank for Intermediate Accounting: IFRS Edition2 - 2TRUE-FALSE—Conceptual1. The conceptual framework for accounting has been discovered through empirical research.2. A conceptual framework is a coherent system of interrelated objectives and fundamentalsthat can lead to consistent standards.3. The International Accounting Standards Board (IASB) uses a conceptual framework basedon individual concepts developed by each member of the standard-setting body.4. A soundly developed conceptual framework enables the International Accounting StandardsBoard (IASB) to issue more useful and consistent pronouncements over time.5. A soundly developed conceptual framework enables the International Accounting StandardsBoard (IASB) to quickly solve new and emerging practical problems by referencing basic theory.6. The IASB has issued a conceptual framework that is broadly consistent with that of theUnited States.7. The International Accounting Standards Board’s (IASB’s) Conceptual Framework includessupplementary information.8. The International Accounting Standards Board’s (IASB’s) Conceptual Framework includesthe elements of financial statements.9. The 2nd level of the IASB’s conceptual framework provides the qualitative characteristicsthat make accounting information useful and the elements of financial statements.10. One of the challenges in developing a common conceptual framework will be to agree onhow the framework should be organized since the FASB and IASB conceptual frameworks are organized in very different ways.11. The first level of the conceptual framework identifies the recognition and measurementconcepts used in establishing accounting standards.12. Decision usefulness is the underlying theme of the conceptual framework.13. Users of financial statements are assumed to have no knowledge of business and financialaccounting matters by financial statement preparers.14. The foundation of the International Accounting Standards Board’s (IASB’s) ConceptualFramework is found on the third level of the Framework and includes assumptions, principles, and constraints.15. An implicit assumption of the International Accounting Standards Board’s (IASB’s)Conceptual Framework is that users need to be experts in business and financial accounting matters to understand the information contained in financial statements.16. Relevance and reliability are the two primary qualities that make accounting informationuseful for decision making.Conceptual Framework Underlying Financial Accounting 2 - 3 17. The idea of consistency does not mean that companies cannot switch from one accountingmethod to another.18. Timeliness and neutrality are two ingredients of relevance.19. Verifiability and predictive value are two ingredients of reliability.20. The second level of the International Accounting Standards Board’s (IASB’s) ConceptualFramework serves as a bridge between the “why” of accounting and the “how” of accounting.21. In the International Accounting Standards Board’s (IASB’s) Conceptual Framew ork,qualitative characteristics are considered either relevant or prudent.22. In the International Accounting Standards Board’s (IASB’s) Conceptual Framework,qualitative characteristics distinguish better information from inferior information for decision-making purposes.23. In the International Accounting Standards Board’s (IASB’s) Conceptual Framework, anenhancing qualitative characteristic is predictive value.24. In the International Accounting Standards Board’s (IASB’s) Conceptual Framework,aningredient of a fundamental qualitative characteristic is understandability.25. To be a faithful representation as described by the International Accounting StandardsBoard’s (IASB’s) Conceptual Framework, information must be confirmatory.26. An enhancing quality as described by the International Accounting Standards Board’s(IASB’s) Conceptual Framework is comparability.27. Moon, Inc. applies different accounting treatments to similar events from period to period.Moon, Inc. is violating verifiability as described by the International Accounting Standards Board’s (IASB’s) Conceptual Framework.28. The International Accounting Standards Board’s (IASB) definition of retained earnings is“the residual interest in the assets of the entity after deducting all its liabilities.”29. The historical cost principle would be of limited usefulness if not for the going concernassumption.30. The economic entity assumption means that economic activity can be identified with aparticular legal entity.31. Materiality is one of the basic assumptions of accounting used by the InternationalAccounting Standards Board (IASB).32. Periodicity is one of the basic assumptions of accounting used by the InternationalAccounting Standards Board (IASB).33. Timeliness is one of the basic assumptions of accounting used by the InternationalAccounting Standards Board (IASB).Test Bank for Intermediate Accounting: IFRS Edition2 - 434. The periodicity basic assumptions of accounting (used by the International AccountingStandards Board) makes depreciation and amortization policies justifiable and appropriate.35. The IASB conceptual framework specifically identifies accrual basis accounting as one of itsfundamental assumptions.36. One of two assumptions made by the IASB conceptual framework is that the reporting entityis a going concern.37. The expense recognition principle states that debits must equal credits in each transaction.38. Revenues are realizable when assets received or held are readily convertible into cash orclaims to cash.39. Supplementary information may include details or amounts that present a differentperspective from that adopted in the financial statements.40. Companies consider only quantitative factors in determining whether an item is material.41. The International Accounting Standards Board has given companies the option of using fairvalue to report financial liabilities.42. Under International Financial Reporting Standards (IFRS) product costs are charged off inthe immediate period and period costs may be carried into future periods.43. Under International Financial Reporting Standards (IFRS) notes to the financial statementsmust qualify as an element.44. Under International Financial Reporting Standards (IFRS) supplementary information maybe information that is high in relevance but low in reliability.45. The cost-benefit constraint included in the International Accounting Standards Board’sconceptual framework states that financial information should be free from cost to users of the information.46. Th e International Accounting Standards Board’s (IASB) rule for materiality is any item under5% of net income is considered immaterial.47. The International Accounting Standards Board’s (IASB) conceptual framework includes theconcept of prudence or conservatism which means when in doubt, choose the solution that will be least likely to overstate assets or income and/or understate liabilities or expenses.48. Under International Financial Reporting Standards (IFRS) companies must consider bothquantitative and qualitative factors in determining whether an item is material.49. Under International Financial Reporting Standards (IFRS) companies need not reportimmaterial items within the body of the financial statements, but must disclose them in the notes or supplementary information that accompany the financial statements.50. The conceptual framework underlying U.S. GAAP is similar to that underlying IFRS.Conceptual Framework Underlying Financial Accounting 2 - 5MULTIPLE CHOICE—Conceptual51. A soundly developed conceptual framework of concepts and objectives shoulda. increase financial statement users' understanding of and confidence in financialreporting.b. enhance comparability among companies' financial statements.c. allow new and emerging practical problems to be more quickly solved.d. all of these.52. Which of the following (a-c) are not true concerning a conceptual framework in account-ing?a. It should be a basis for standard-setting.b. It should allow practical problems to be solved more quickly by reference to it.c. It should be based on fundamental truths that are derived from the laws of nature.d. All of the above (a-c) are true.53. What is a purpose of having a conceptual framework?a. To enable the profession to more quickly solve emerging practical problems.b. To provide a foundation from which to build more useful standards.c. Neither a nor b.d. Both a and b.S54. Which of the following is not a benefit associated with the FASB Conceptual Framework Project?a. A conceptual framework should increase financial statement users' understanding ofand confidence in financial reporting.b. Practical problems should be more quickly solvable by reference to an existingconceptual framework.c. A coherent set of accounting standards and rules should result.d. Business entities will need far less assistance from accountants because the financialreporting process will be quite easy to apply.Test Bank for Intermediate Accounting: IFRS Edition2 - 655. A soundly developed conceptual framework enables the International AccountingStandards Board (IASB) toI. Issue more useful and consistent pronouncements over time.II. More quickly solve new and emerging practical problems by referencing basic theory.a. I only.b. II only.c. Both I and II.d. Neither I nor II.56. In the conceptual framework for financial reporting, what provides "the why"--the goalsand purposes of accounting?a. Measurement and recognition concepts such as assumptions, principles, andconstraintsb. Qualitative characteristics of accounting informationc. Elements of financial statementsd. Objective of financial reporting57. The underlying theme of the conceptual framework isa. decision usefulness.b. understandability.c. reliability.d. comparability.58. What is the objective of financial reporting as indicated in the conceptual framework?a. provide information that is useful to those making investing and credit decisions.b. provide information that is useful to management.c. provide information about those investing in the entity.d. All of the above.59. The International Accounting Standards Board’s (IASB’s) Conceptual Framework includesall of the following except:a. Objective of financial reporting.b. Supplementary informationc. Elements of financial statements.d. Qualitative characteristics of accounting information.60. The second level in the International Accounting Standards Board’s (IASB’s) ConceptualFrameworka. Identifies the objective of financial reporting.b. Identifies recognition, measurement, and disclosure concepts used in establishing andapplying accounting standards.c. Provides the elements of financial statements.d. Includes assumptions, principles, and constraints.Conceptual Framework Underlying Financial Accounting 2 - 7 61. The objective of financial reporting in the Internatio nal Accounting Standards Board’s(IASB’s) Conceptual Frameworka. Is the foundation for the Framework.b. Includes the qualitative characteristics that make accounting information useful.c. Is found on the third level of the Framework.d. All of the choices are correct regarding the objective of financial reporting.62. An implicit assumption of the International Accounting Standards Board’s (IASB’s)Conceptual Framework is thata. Information must be decision-useful to all potential users of financial reporting.b. General-purpose financial reporting is the primary source of information for users offinancial reporting.c. Users need reasonable knowledge of business and financial accounting matters tounderstand the information contained in financial statements.d. All of the choices are correct.63. The overriding criterion by which accounting information can be judged is that ofa. usefulness for decision making.b. freedom from bias.c. timeliness.d. comparability.64. Which of the following is a fundamental quality of useful accounting information?a. Comparability.b. Relevance.c. Consistency.d. Materiality.65. Which of the following is a fundamental quality of useful accounting information?a. Conservatism.b. Comparability.c. Faithful representation.d. Consistency.66. What is meant by comparability when discussing financial accounting information?a. Information has predictive or feedback value.b. Information is reasonably free from error.c. Information that is measured and reported in a similar fashion across companies.d. Information is timely.67. What is meant by consistency when discussing financial accounting information?a. Information that is measured and reported in a similar fashion across points in time.b. Information is timely.c. Information is measured similarly across the industry.d. Information is verifiable.Test Bank for Intermediate Accounting: IFRS Edition2 - 868. Which of the following is an ingredient of relevance?a. Completeness.b. Representational faithfulness.c. Neutrality.d. Predictive value.69. Which of the following is an ingredient of faithful representation?a. Predictive value.b. Timeliness.c. Neutrality.d. Feedback value.70. Changing the method of inventory valuation should be reported in the financial statementsunder what qualitative characteristic of accounting information?a. Understandability.b. Verifiability.c. Timeliness.d. Comparability.71. Company A issuing its annual financial reports within one month of the end of the year isan example of which enhancing quality of accounting information?a. Neutrality.b. Timeliness.c. Predictive value.d. Representational faithfulness.72. What is the quality of information that enables users to better forecast future operations?a. Reliability.b. Materiality.c. Comparability.d. Relevance.73. Which of the following ingredients of fundamental qualities is part of faithful representation?a. Neutrality.b. Productive value.c. Confirmatory value.d. Timeliness.74. Decision makers vary widely in the types of decisions they make, the methods of decisionmaking they employ, the information they already possess or can obtain from other sources, and their ability to process information. Consequently, for information to be useful there must be a linkage between these users and the decisions they make. This link isa. relevance.b. reliability.c. understandability.d. materiality.Conceptual Framework Underlying Financial Accounting 2 - 9 75. The two fundamental qualities that make accounting information useful for decisionmaking area. comparability and consistency.b. materiality and timeliness.c. relevance and faithful representation.d. reliability and comparability.76. Accounting information is considered to be relevant when ita. can be depended on to represent the economic conditions and events that it isintended to represent.b. is capable of making a difference in a decision.c. is understandable by reasonably informed users of accounting information.d. is verifiable and neutral.77. The quality of information that gives assurance that it is reasonably free of error and biasa. relevance.b. faithful representation.c. verifiability.d. neutrality.78. Financial information does not demonstrate consistency whena. firms in the same industry use different accounting methods to account for the sametype of transaction.b. a company changes its estimate of the salvage value of a fixed asset.c. a company fails to adjust its financial statements for changes in the value of themeasuring unit.d. none of these.79. When information about two different enterprises has been prepared and presented in asimilar manner, the information exhibits the characteristic ofa. relevance.b. reliability.c. consistency.d. none of these.80. The second level of the International Accounting Standards Board’s (IASB’s) ConceptualFrameworka. provides conceptual building blocks that explain the qualitative characteristics ofaccounting information.b. defines the elements of financial statements.c. serves as a bridge between the “why” of accounting and the “how” of accounting.d. all of the choices are correct.81. In the Intern ational Accounting Standards Board’s (IASB’s) Conceptual Framework,qualitative characteristicsa. Are considered either fundamental or enhancing.b. Contribute to the decision-usefulness of financial reporting information.c. Distinguish better information from inferior information for decision-making purposes.d. All of the choices are correct.Test Bank for Intermediate Accounting: IFRS Edition2 - 1082. In the International Accounting Standards Board’s (IASB’s) Conceptual Framework, anenhancing qualitative characteristic isa. Predictive value.b. Free from error.c. Timeliness.d. Confirmatory value.83. In the International Accounting Standards Board’s (IASB’s) Conceptual Framework, aningredient of a fundamental qualitative characteristic isa. Neutrality.b. Verifiability.c. Timeliness.d. Understandability.84. In the International A ccounting Standards Board’s (IASB’s) Conceptual Framework, afundamental qualitative characteristic isa. Materiality.b. Faithful representation.c. Decision usefulness.d. Neutrality.85. To be a faithful representation as described by the International Accounting StandardsBoard’s (IASB’s) Conceptual Framework, information must be all of the following except:a. Complete.b. Free from error.c. Confirmatory.d. Neutral.86. Enhancing qualities as described by the International Accounting Standards Board’s(IASB’s) Conceptua l Framework, include all of the following except:a. Comparability.b. Neutrality.c. Understandability.d. Verifiability.87. Erin Company applies the same accounting treatment to similar events from period toperiod. Erin Company is exhibiting which of the following qualities as described by the International Accounting Standards Board’s (IASB’s) Conceptual Framework?a. Verifiability.b. Consistency.c. Predictive value.d. All of the choices are correct.S88. According to the IASB Conceptual Framework, the elements−assets, liabilities, and equity−describe amounts of resources and claims to resources at/during aMoment in Time Period of Timea. Yes Nob. Yes Yesc. No Yesd. No No89. Which of the following is not a basic element of financial statements?a. Assets.b. Statement of financial position.c. Equity.d. Income.90. Which of the following basic elements of financial statements is not associated with thestatement of financial position?a. Income.b. Equity.c. Liability.d. Asset.91. Issuance of common stock for cash affects which basic element of financial statements?a. Revenues.b. Losses.c. Liabilities.d. Equity.92. The International Accounting Standards Board (IASB) defines five interrelated elements offinancial statements. Which of the following is not one of those elements?a. Asset.b. Income.c. Equity.d. All of the choices are elements defined by the IASB.93. The International Accounting Standards Board (IASB) defines one of the 5 elements asfollows: “the residual interest in the assets of the entity after deducting all its liabilities”Which element matches this description?a. Retained earnings.b. Income.c. Equity.d. All of the choices match this definition.94. Which of the following is not a basic assumption underlying the financial accountingstructure?a. Economic entity assumption.b. Going concern assumption.c. Periodicity assumption.d. Historical cost assumption.95. Which basic assumption is illustrated when a firm reports financial results on an annualbasis?a. Economic entity assumption.b. Going concern assumption.c. Periodicity assumption.d. Monetary unit assumption.96. Which basic assumption may not be followed when a firm in bankruptcy reports financialresults?a. Economic entity assumption.b. Going concern assumption.c. Periodicity assumption.d. Monetary unit assumption.97. Which accounting assumption or principle is being violated if a company provides financialreports in connection with a new product introduction?a. Economic entity.b. Periodicity.c. Revenue recognition.d. Full disclosure.S98. Which of the following basic accounting assumptions is threatened by the existence of severe inflation in the economy?a. Monetary unit assumption.b. Periodicity assumption.c. Going-concern assumption.d. Economic entity assumption.S99. During the lifetime of an entity accountants produce financial statements at artificial points in time in accordance with the concept ofObjectivity Periodicitya. No Nob. Yes Noc. No Yesd. Yes Yes100. Under current IFRS, inflation is ignored in accounting due to thea. economic entity assumption.b. going concern assumption.c. monetary unit assumption.d. periodicity assumption.101. The economic entity assumptiona. is inapplicable to unincorporated businesses.b. recognizes the legal aspects of business organizations.c. requires periodic income measurement.d. is applicable to all forms of business organizations.102. Preparation of consolidated financial statements when a parent-subsidiary relationship exists is an example of thea. economic entity assumption.b. relevance characteristic.c. comparability characteristic.d. neutrality characteristic.103. During the lifetime of an entity, accountants produce financial statements at arbitrary points in time in accordance with which basic accounting concept?a. Cost/benefit constraintb. Periodicity assumptionc. Materiality constraintd. Expense recognition principle104. The assumption that a business enterprise will not be sold or liquidated in the near future is known as thea. economic entity assumption.b. monetary unit assumption.c. materiality assumption.d. none of these.105. Which of the following is an implication of the going concern assumption?a. The historical cost principle is credible.b. Depreciation and amortization policies are justifiable and appropriate.c. The current-noncurrent classification of assets and liabilities is justifiable and signify-cant.d. All of these.106. The basic assumptions of accounting used by the International Accounting Standards Board (IASB) include all of the following except:a. Going concern.b. Periodicity.c. Accrual basis.d. Materiality.107. The basic assumptions of accounting used by the International Accounting Standards Board (IASB) includea. Neutrality.b. Periodicity.c. Understandability.d. Materiality.108. The basic assumptions of accounting used by the International Accounting Standards Board (IASB) includea. Monetary unit.b. Decision usefulnessc. Timeliness.d. All of the choices are basic assumptions of accounting.109. Which of the following basic assumptions of accounting (used by the International Accounting Standards Board) makes depreciation and amortization policies justifiable and appropriate?a. Periodicity.b. Decision usefulnessc. Monetary unit.d. Going concern.110. Proponents of historical cost ordinarily maintain that in comparison with all other valuation alternatives for general purpose financial reporting, statements prepared using historical costs are morea. verifiable.b. relevant.c. indicative of the entity's purchasing power.d. conservative.111. Valuing assets at their liquidation values rather than their cost is inconsistent with thea. periodicity assumption.b. matching principle.c. materiality constraint.d. historical cost principle.112. Revenue is generally recognized when a sale occurs. This statement describes thea. consistency characteristic.b. matching principle.c. revenue recognition principle.d. relevance characteristic.113. Generally, revenue from sales should be recognized at a point whena. management decides it is appropriate to do so.b. the product is available for sale to the ultimate consumer.c. the entire amount receivable has been collected from the customer and there remainsno further warranty liability.d. none of these.114. Revenue generally should be recognizeda. at the end of production.b. at the time of cash collection.c. when realized.d. when a sale occurs.115. Which of the following is not a time when revenue may be recognized?a. At time of saleb. At receipt of cashc. During productiond. All of these are possible times of revenue recognition.116. The Allowance for Doubtful Accounts, which appears as a deduction from Accounts Receivable on a statement of financial position and which is based on an estimate of bad debts, is an application of thea. consistency characteristic.b. expense recognition principle.c. materiality constraint.d. revenue recognition principle.117. The accounting principle of expense recognition is best demonstrated bya. not recognizing any expense unless some revenue is realized.b. associating effort (expense) with accomplishment (revenue).c. recognizing prepaid rent received as revenue.d. establishing an Appropriation for Contingencies account.118. Application of the full disclosure principlea. is theoretically desirable but not practical because the costs of complete disclosureexceed the benefits.b. is violated when important financial information is buried in the notes to the financialstatements.c. is demonstrated by the use of supplementary information presenting the effects ofchanging prices.d. requires that the financial statements be consistent and comparable.119. Which of the following is an argument against using historical cost in accounting?a. Fair values are more relevant.b. Historical costs are based on an exchange transaction.c. Historical costs are reliable.d. Fair values are subjective.120. When is revenue generally recognized?a. When cash is received.b. When the warranty expires.c. When production is completed.d. When the sale occurs.121. Which of the following are the two components of the revenue recognition principle?a. Cash is received and the amount is material.b. It is probable that future economic benefits will flow to the company and it is possibleto reliably measure the amount.c. Production is complete and there is an active market for the product.d. Cash is realized or realizable and production is complete.122. Which of the following practices may not be an acceptable deviation from recognizing revenue at the point of sale?a. Upon receipt of cash.b. During production.c. Upon receipt of order.d. End of production.。

Kapitel 13 – Das steht dir gut!3.22 Was tragen Sie ...? – Was trägst du ...?2.1 InterviewsThomas UrichAn meinem Arbeitsplatz muss ich immer korrekt gekleidet sein. Ich arbeite in einer Bank, am Schalter. Meistens trage ich einen Anzug, weißes Hemd und Krawatte. Aber in meiner Freizeit ziehe ich gerne bequeme Kleidung an: Jeans, T-Shirt, Pulli. Jeans trage ich am liebsten.Daniela SchittgerIn der Arbeit habe ich immer Schutzhelm und Stiefel an. Das ist meine Arbeitskleidung als Ingenieurin. Aber in der Freizeit ziehe ich mich gerne schick an: Kleid oder Rock und Bluse, immer nach der neuesten Mode, aber Ohrringe oder Halsketten trage ich nie. Ja, und zu Hause habe ich am liebsten meinen Jogginganzug an, der ist so schön bequem. Bernhard SchmittIch trage in der Freizeit eigentlich die gleichen Sachen wie bei der Arbeit: Hose und Pullover passen immer. Ich mag keine Jeans oder modische Sachen. Ich bin bei der Kleidung ein bisschen konservativ. Die Farben sollen eher dunkel sein und zueinander passen. Kurze Hosen oder Jogginghosen trage ich nie! Und Sportschuhe mag ich auch nicht. Manchmal trage ich auch gerne einen Anzug mit Krawatte.Silke KleinIn meiner Freizeit ziehe ich mich gerne flippig an: bunte T-Shirts, lange Röcke, Schals und Ohrringe. Im Büro trage ich Rock und Bluse! Ich liebe gute Kleidung. Ich arbeite als Empfangssekretärin in einer großen Firma, da brauche ich ein ordentliches Outfit. Oft trage ich auch Jeans und dicke Pullover. Am wenigsten mag ich Kostüme. Rock und Jacke in gleicher Farbe? So etwas trage ich nie.3.3Satzakzente7 Aussprache:7.1Ich kaufe meine Strümpfe immer im Su permarkt.Ich kaufe meine Strümpfe im mer im Supermarkt.Ich kaufe meine Strüm pfe immer im Supermarkt.Ich kaufe meine Strümpfe immer im Supermarkt.Kapitel 14 – Feste, Freunde, Familie3.45 Familie und Freunde5.3 Interview mit Frau Füllemann●Frau Füllemann, wir wollten Ihnen ein paar Fragen zu Ihren Gewohnheiten bezüglichGeschenken und Wünschen stellen. Können Sie sich zunächst kurz vorstellen?○Ja, mein Name ist Angelika Füllemann. Ich bin 43 Jahre alt und arbeite als Lehrerin an einer Grund- und Hauptschule.Kinder?● HabenSie○Ja, ich habe vier Kinder. Die sind zwischen 13 und 21 Jahren alt.●Mit den Kindern gibt’s ja viele Anlässe zu Geschenken. Zu welchen Anlässenmachen Sie denn Geschenke?○Hauptsächlich zu Weihnachten und an Geburtstagen. Und an Ostern gibt’s meistens keine Geschenke, sondern nur Süßigkeiten.●Und wie ist es bei Einladungen?○Bei Einladungen bringe ich manchmal Blumen mit oder Pralinen. Oder solche kleinen Geschenke.●Und wie sieht‘s mit den Wünschen aus? Was sind denn Ihre Lieblingswünsche beiGeburtstagen oder zu Weihnachten?○Vor allem Bücher, ja, und auch gerne CDs.● Danke.3.56 Aussprache:Satzmelodie6.11Bist du verheiratet? ÊLebst du allein? ÊBist du verheiratet Ê oder lebst du allein? Ì2Feierst du mit Freunden? ÊBleibst du zu Hause? ÊFeierst du mit Freunden Ê oder bleibst du zu Hause? Ì3Schenken wir den Gutschein zusammen? ÊMöchtest du Meike alleine etwasÊschenken? Schenken wir den Gutschein zusammen Ê oder möchtest du Meike alleine etwasschenken? Ì3.6Schwierige WörterGeschenkgutschein Ì einen Geschenkgutschein ÌIch möchte einenGeschenkgutschein. ÌGeburtstagswunsch Ì mein Geburtstagswunsch ÌDas ist meinGeburtstagswunsch. ÌHochzeitsgeschenk Ê ein Hochzeitsgeschenk ÊHast du schon einHochzeitsgeschenk? ÊKapitel 15 – Miteinander leben3.74 Konfliktsituationen4.1Jetzt am Wochenende? ÊDas geht nicht, Ì weil ich da auf dem Schulfest bin. ÌDoch, Ì für mich ist das sehr wichtig, Ì weil ich bei der Organisation mitarbeite. ÌTut mir leid, ich kann wirklich nicht. Ì Hast du Johann schon gefragt? Ê3.84.2Jetzt? Ê Am Wochenende? ÊDas geht nicht, Ì weil ich da auf dem Schulfest bin! ÌDoch! Ì Für mich ist das sehr wichtig, Ì weil ich bei der Organisation mitarbeite. ÌTut mir leid, Ì ich kann wirklich nicht. Ì Hast du Johann schon gefragt? Ê3.9r6 Aussprache:Ich habe mir immer Fragen notiert.Können Sie bitte langsamer sprechen?Können Sie das einfacher sagen?Das Zauberwort bitte öffnet Türen. Dann geht alles leichter.Testtraining 53.10Hören – TelefonansagenSie hören 5 Ansagen am Telefon. Zu jedem Text gibt es eine Aufgabe. Ergänzen Sie die Telefonnotizen. Sie hören jeden Text zweimal.BeispielHallo Dalia, du wolltest die Adresse vom Einwohnermeldeamt. Das ist im Rathaus und das Rathaus ist in der Hauptstraße 96. Ne, warte mal nicht 96, sondern 69. Ja, 69.3.11Nummer 1Grüß dich, Mario, hier spricht Anna. Also, ich war im Internet auf der Homepage der Bahn. Der Zug von Hamburg nach Kiel fährt um 9 Uhr 30. Die Fahrkarten kosten 27 € pro Person. Ruf mich bitte zurück! Bis dann!3.12Nummer 2Ja, Boris hier. Ich hab’ schon wieder Geburtstag! Äh, und diesmal will ich auch feiern. Hast du am nächsten Samstag Zeit? Rufst du mich an oder schickst du mir ’ne Mail? Tschüs.3.13Nummer 3Die Praxis von Dr. Burger ist vom 10.3. bis zum 24.3. geschlossen. In dringenden Fällen wenden Sie sich bitte an unsere Vertretung, Frau Dr. Kallmeyer, Telefon 0521 67 89 00.3.14Nummer 4Hallo Tina, hier spricht deine Tante Annemarie. Ich bin drei Tage in der Stadt und möchte dich gerne besuchen. Heute ist es mir zu viel, aber morgen oder übermorgen habe ich Zeit. Melde dich doch bitte. Ich hab das Handy immer an!3.15Nummer 5Guten Tag, Herr Braskow, hier spricht Frau Luhmann von Berlin-Immobilien. Ich hätte da jetzt gerade eine 3-Zimmer-Wohnung. Sie ist sehr günstig: nur 350 Euro kalt. Möchten Sie sich die Wohnung mal ansehen? Rufen Sie mich doch bitte bald zurück unter 344389.3.16Sprechen – Sich vorstellenWir sitzen hier in einer Prüfung und möchten uns kurz kennenlernen. Erzählen Sie uns bitte, wer Sie sind. Formulieren Sie bitte sechs Sätze. Als Hilfe haben Sie hier einige Stichwörter.Als Erstes stelle ich mich vor. Mein Name ist Maike König. Ich bin 30 Jahre alt. Ich komme aus Pirmasens und lebe in Kassel. Ich bin seit vielen Jahren Deutschlehrerin. Ich arbeite bei Prolingua. Ich spreche Deutsch und Englisch. Meine Hobbys sind Kochen, Kino, Gitarre spielen und Joggen.Kapitel 16 – Schule und danach3.175 Aussprache: Satzakzent – neue Information1aIn zwei oder drei Jahren / mache ich die Mei sterprüfung. //Dann / möchte ich / einen eigenen Ma lerbetrieb haben. //1bIn zwei oder drei Jahren mache ich die Mei sterprüfung. //Dann möchte ich einen eigenen Ma lerbetrieb haben. //2aJetzt / bin ich Schwesternschülerin / im zweiten Aus bildungsjahr //und möchte dann / Kin derkrankenschwester werden. //2bJetzt bin ich Schwesternschülerin im zweiten Ausbildungsjahr //und möchte dann Kinderkrankenschwester werden. //3.188 Pläne und Wünsche für die Zukunft8.1 BerufsperspektivenFranz HintermannHallo, ich heiße Franz Hintermann. Nach der Schule, also nach dem Abitur genauer gesagt, musste ich erst mal meinen Zivildienst machen. Ich hatte Glück und fand eine Stelle beim Medienzentrum. Das ist eine Institution, die mit Jugendlichen Videoprojekte macht. Das hat richtig Spaß gemacht und ich habe beschlossen, daraus einen Beruf zu machen.Ich habe mich bei einem Fernsehsender beworben und habe dann eine Ausbildung als Rundfunk- und Fernsehtechniker gemacht. Nach drei Jahren habe ich meinen Abschluss gemacht.Jetzt arbeite ich als Cutter, das heißt, ich schneide Tonmaterial für Radio- und Fernsehsendungen. Später möchte ich mit Freunden ein Tonstudio aufmachen.Sara WeeklyIch heiße Sara Weekly und mein Berufsziel ist Fotografin. Die Schule hat mir nie so viel Spaß gemacht und nach dem Realschulabschluss war für mich Schluss! Nach der Schule wollte ich erst mal was von der Welt sehen. Ich bin für ein Jahr nach London gegangen und habe als Au-pair-Mädchen gearbeitet. Ich bin dann gleich in London geblieben und habe mich an einer Kunsthochschule beworben. Das Studium hat vier Jahre gedauert. Nach meinem Abschluss bin ich zurück nach Deutschland, nach Landshut in Bayern. Zuerst habe ich bei einer befreundeten Fotografin gejobbt und auch schon ein paar eigene Aufträge bekommen. Zurzeit mache ich ein Praktikum bei dem Fotografen Heinz Gruber. Da lerne ich eine Menge dazu.Michael KrügerMein Name ist Michael Krüger. Ich bin Bäcker und Konditor. Meine Berufsausbildung ist eine lustige Geschichte: Nach dem Hauptschulabschluss habe ich nach einer Lehrstelle gesucht. Eigentlich wollte ich was mit Autos machen, KFZ-Mechaniker oder so, aber ich habe keine Stelle gefunden. Ich habe dann in einer Bäckerei angefangen. Das hat sogar Spaß gemacht, nur das frühe Aufstehen war hart. Mit siebzehn habe ich Rita kennengelernt. Rita liebt Torten! Und ich liebe Rita. Ihr könnt euch sicher denken, wie die Geschichte weitergeht!Ich habe meine Lehre fertig gemacht, dann bin ich auf die Berufsfachschule für Konditoren gegangen. Letztes Jahr habe ich meine Meisterprüfung gemacht. Rita liebt immer noch Torten und ich liebe Rita immer noch. Zusammen machen wir Kuchen, Torten und Nachspeisen für einen großen Partyservice in der Stadt. Wenn wir genug Geld haben, möchten wir ein Café aufmachen.3.19Schwierige WörterBerufsausbildung Ê die Berufsausbildung Ê Wie lange dauert die Berufsausbildung? ÊZukunftspläne ÌSie hat viele Zukunftspläne. ÌZukunftspläne Ì vieleAbschlusszeugnis Ê ein Abschlusszeugnis ÊHast du ein Abschlusszeugnis? ÊKapitel 17 – Die neue Wohnung3.201 WohnungssucheTelefonat 1● Mollinger.○Guten Tag, Herr Mollinger, mein Name ist Murat Togrul. Ich rufe wegen Ihrer Wohnungsanzeige an.●Ja, die Wohnung ist noch frei.○Die Wohnung ist sehr interessant für uns.●Ja, sie ist auch sehr schön, Sie können sie ja mal ansehen.○In Ihrer Anzeige steht, Sie suchen eine Einzelperson.●Ja, wissen Sie, es geht uns um die Ruhe. Wir sind Rentner und …○Na ja, wir sind sicher eine ruhige Familie. Unsere Kinder sind ja auch schon 10 und13 Jahre alt.●Äh, also, ich glaube, das ist nichts für Sie, die Wohnung ist Ihnen sicher zu klein.○Kann ich sie mir vielleicht mal ansehen und dann …●Wissen Sie, ich denke, das macht für Sie wenig Sinn, ähm, also, wir haben natürlichnichts gegen Kinder, aber …○Na gut, ich verstehe schon, dann vielen Dank. Wiederhören.● Wiederhören.3.21Telefonat 2● MathildeStetzer.○Guten Tag, Frau Stetzer, mein Name ist Magda Malewitsch. Ich rufe wegen Ihrer Anzeige an. Ist die Wohnung noch frei?●Ja, die ist noch frei.○Ich mache hier für zwei Jahre eine Ausbildung und suche eine möblierte Wohnung, weil ich mir nicht alles neu kaufen will.●Das steht ja in der Anzeige: Die Wohnung hat ein Bett, die komplette Küche,Esstisch usw. eine Couch und einen Sessel im Wohnzimmer. Vorhänge gibt es auch. ○Gibt es auch eine Waschmaschine?●Nein, aber es steht eine Waschmaschine von uns im Keller, die können Sie auchbenutzen, solange Sie keine haben.○Das hört sich ja ideal an. Kann ich mal vorbeikommen und mir die Wohnung ansehen?●Ja, klar. Also, wann möchten Sie kommen, Frau … wie war Ihr Name?○Malewitsch. Passt es Ihnen morgen Nachmittag?●Nach fünf ist o. k.○Ja, das passt mir auch. Und wie komme …3.226 Aussprache:Rhythmus6.1wohnen und Zimmer das WohnzimmerBücher und Regal das BücherregalWohnzimmer und Tisch der WohnzimmertischMiete und Preis der MietpreisKapitel 18 – Mobil in der Stadt3.231 Verkehrsmittel1.21Sehr geehrte Fahrgäste, die S8 in Richtung Flughafen wird wegen einer Betriebsstörung am Hauptbahnhof 22 Minuten später ankommen. Ich wiederhole: Die S8 Richtung Flughafen hat 22 Minuten Verspätung.2Sehr verehrte Fahrgäste am Bahnsteig 5, der verspätete Intercityexpress 502 von Basel nach Dortmund wird heute auf Gleis 3 einfahren. Ich wiederhole: Der verspätete Intercityexpress von Basel nach Dortmund wird in wenigen Minuten auf Gleis 3 einfahren. 3Guten Tag, Frau Strunk, hier spricht Herr Palme. Frau Strunk, ich hatte ein Problem mit dem Auto. Deshalb kann ich nicht pünktlich zum Termin da sein. Ich komme jetzt mit der U-Bahn. Ich bin in etwa 30 Minuten bei Ihnen.4Sie sind verbunden mit dem Bürgeramt Neckarhausen. Leider rufen Sie außerhalb unserer Geschäftszeiten an. Wir sind für Sie zu diesen Zeiten da: am Dienstag und Mittwoch von 9 bis 12 Uhr und am Donnerstag von 9 bis 17 Uhr. Montags und freitags ist das Bürgeramt Neckarhausen geschlossen.3.243 Auto/Fahrrad/Bus … – Vorteile und Nachteile3.1Frau FritscheIch bin Lehrerin und wohne in einem kleinen Ort auf dem Land. Meine Schule ist in der Stadt, etwa 10 Kilometer weit weg. Ich würde gern mit der Straßenbahn in die Schule fahren, aber das ist total umständlich und dauert ewig. Ich muss dreimal umsteigen. Deshalb fahre ich mit dem Auto, das geht schneller. Da brauche ich nur 20 Minuten, wenn kein Stau ist. Wenn ich aber in der Stadt einkaufen möchte, dann nehme ich immer die Straßenbahn. Die fährt direkt in die Innenstadt. Und das Parken kostet ja heute schon mehr als ein Fahrschein.Ja, und wenn ich bei mir am Ort einkaufe, dann nehme ich fast immer das Fahrrad. Die Straßen im Dorf hier sind eng und mit dem Auto ist es oft schwer, an den geparkten Autos vorbeizukommen.3.25deshalb4 Konsequenzen:4.2 Mein erstes AutoInterview 1Mein erstes Auto? Daran kann ich mich noch gut erinnern! Ich ging noch in die Schule und wollte unbedingt ein Auto. Deshalb habe ich immer in den Ferien gejobbt und Geld gespart. Mit 18 habe ich dann meinen Führerschein gemacht. Meine Eltern hatten kein Geld, deshalb musste ich ihn selbst bezahlen. Gleich am Tag nach derFührerscheinprüfung habe ich mir ein Auto gekauft: Einen VW-Käfer für 900 DM – das sind heute ungefähr 450 Euro. Das Auto hatte schon 120 000 km, aber noch 2 Jahre TÜV und war ganz in Ordnung. In meiner Klasse war ich der Erste mit einem eigenen Auto!Interview 2Zu meinem 21. Geburtstag im Mai 2002 habe ich das alte Auto von meinem Vater geschenkt bekommen. Das war ein Opel Astra. Leider war das Auto ziemlich kaputt. Deshalb war es eigentlich mehr in der Werkstatt als auf der Straße.An den Sommerwochenenden bin ich oft mit Freunden zum Baden gefahren – und ich hab’ immer jemanden mitgenommen, der sich mit Autos auskennt, falls es wieder eine Panne hat. Im Winter war es dann ganz kaputt und wurde verschrottet. Ich war total traurig. Den Sommer mit meinem ersten Auto vergesse ich nie!Interview 3Ich fahre immer noch mein erstes Auto! Das ist ein Volvo V70. Er ist jetzt ungefähr 16 Jahre alt, aber tipptopp! Deshalb kauf’ ich mir auch keinen neuen.Ich hab das Auto damals neu gekauft und mit einem Bankkredit finanziert. DenFührerschein hatte ich schon länger, aber vorher konnte ich mir kein eigenes Auto leisten. Meine Eltern hatten ein Auto und mein Bruder auch. Deshalb habe ich zuerst auch gar kein eigenes Auto gebraucht. Aber dann habe ich einen neuen Job bekommen und ich bin mit meiner Frau aufs Land gezogen. Ich musste jeden Tag in die Arbeit fahren. Da war es wichtig, dass das Auto zuverlässig funktioniert.3.265 Aussprache: viele KonsonantenBrauchst d u Brauchst du noch einen Fahrschein? ÊBenutzt d u Benutzt du heute dein Fahrrad? ÊSchreibst d u Schreibst du deine Adresse auf? ÊDarfst d u Darfst du hier parken? Ê3.27Schwierige WörterScheibenwischer ÌIch muss den Scheibenwischer Scheibenwischer Ì denÌwechseln.Tankstelle ÌIch suche eine Tankstelle. ÌTankstelle Ì eineParkplatzprobleme Ì oft Parkplatzprobleme ÌIn der Stadt hat man oftParkplatzprobleme. ÌTesttraining 63.28Hören – RadioansagenSie hören 5 Informationen aus dem Radio. Zu jedem Text gibt es eine Aufgabe. Kreuzen Sie an: a, b oder c. Sie hören jeden Text einmal.BeispielGuten Morgen, meine Damen und Herren. Heute ist Montag, der 21. Dezember. Es ist 5 Uhr. NDR 2, die Nachrichten. Berlin – Die Bundesregierung hat beschlossen …3.29Nummer 1Und nun das Wetter: heute Nachmittag bewölkt und stellenweise Schneefall. In der Nacht klart der Himmel dann auf. Morgen wird es dann sonnig, aber kalt. Höchsttemperaturen morgen um 2 Grad, Tiefsttemperaturen in der Nacht: -2 bis -5 Grad.3.30Nummer 2Und hier noch eine Information zum Bahnverkehr. Wegen technischer Probleme fahren die Intercityzüge nach München in Mannheim heute mit einer Verspätung von 30 bis 45 Minuten ab. Die Verbindungen aus Richtung Freiburg fahren normal. Genauere Informationen bekommen Sie unter der Telefonnummer 0180 5 99 66 33.3.31Nummer 3Es ist 14 Uhr 25 – Radio FDH Newsticker – Kabinett beschließt weitereSteuererhöhungen. 2000 Raucher demonstrieren in Berlin gegen das Rauchverbot auf Bahnhöfen. Das Wetter: sonnig und warm. Die nächsten kompletten Nachrichten auf Radio FDH in 30 Minuten um 14 Uhr 55.3.32Nummer 4Und nun wie immer samstags unsere Preisfrage: Was ist der Lieblingssport der deutschen Frauen? a) Tennis b) Schwimmen c) Fußball? Rufen Sie an und gewinnen Sie eine Probestunde in einem Fitnesscenter!3.33Nummer 5Und nun die Lottozahlen der Mittwochsziehung: 6 – 16 – 26 – 34 – 45 – 48 Zusatzzahl 12. Ich wiederhole 6 – 16 – 26 – 34 – 45 – 48 Zusatzzahl 12. Diese Angaben sind wie immer ohne Gewähr.。

管理信息系统试题库第3章信息系统，组织和战略1真假问题1）技术和组织行为的定义是矛盾的。

答：FALSE2）从经济学角度的角度，信息系统技术可以被看作是一种生产要素，可以被取代的传统的资本和劳动。

答：TRUE3）一个企业可以说是具有竞争优势的，当他们有较高的股市估值比其竞争对手。

答：TRUE4客户的竞争力，影响组织的竞争能力之一。

答：TRUE5）组织文化制约的政治冲突和促进共同理解，协议的程序和惯例。

答：TRUE6）强大的客户和供应商之间的联系减少转换成本。

答：FALSE7）项目实施失败的研究表明，最常见的大型项目失败的原因，以达到他们的目标是组织和政治变革的阻力。

答：TRUE8）在产品差异化战略，信息系统是用来启用新的产品和服务。

答：TRUE9）客户的竞争力，影响组织的竞争能力之一。

答：TRUE10）在价值链模型，主要活动是最直接相关的生产和销售该公司的产品和服务，为客户创造价值。

答：TRUE11）价值链模型分类所有公司活动既可以是主或支持。

答：TRUE12）在虚拟组织，工作是联系在一起的地理位置。

答：FALSE13）收益递减规律总是适用于数字化，以及传统的公司。

答：FALSE14）长期的业务生态系统介绍了企业部的各种组织势力之间的相互作用。

答：FALSE15）利用互联网技术使公司能够更容易地保持竞争优势。

答：FALSE2选择题1）稳定，正式的社会结构，需要从环境资源，并处理他们的产出被称为（N）：A）微型系统。

B）组织。

C）官僚。

D）价值链。

答案：D2）信息系统和组织之间的相互作用A）主要的中层和高层管理人员的决策指导。

B）一个复杂的，双向的关系介导的因素，如环境和组织结构。

C）资本和劳动力的微观经济力量驱动。

D）成功地管理现有的文化和组织的目标时，被视为驱动力。

答案：B3）组织是一个A）稳定，正式的社会结构，资源环境和处理他们产出。

B）正式部规则和程序，必须遵守法律，法律实体。

C）社会元素的集合。

Management Information Systems Test BankChapter 1 Information Systems in Global Business Today1 True-False Questions1) Developing a new product, fulfilling an order, and hiring a new employee are examples of business processes.Answer: TRUE2) A fully digital firm produces only digital goods or services.Answer: FALSE3) A business model describes how a company produces, delivers, and sells a product or service to create wealth.Answer: TRUE4) Information technology (IT) consists of all the hardware that a firm needs to use in order to achieve its business objectives, whereas information systems consist of all the software and business processes needed.Answer: FALSE5) Computers are only part of an information system.Answer: TRUE6) Information systems literacy describes the behavioral approach to information systems, whereas computer literacy describes the technical approach.Answer: FALSE7) The dimensions of information systems are management, organizations, and information technology.Answer: TRUE8) In order to understand how a specific business firm uses information systems, you need to know something about the hierarchy and culture of the company.Answer: TRUE9) Business processes are logically related tasks for accomplishing tasks that have been formally encoded by an organization.Answer: FALSE10) There are four major business functions: Sales and marketing; manufacturing and production; finance and accounting; and information technology.Answer: FALSE11) A substantial part of management responsibility is creative work driven by new knowledge and information.Answer: TRUE12) An IT infrastructure provides the platform on which the firm can build its information systems.Answer: TRUE13) Government and private sector standards are examples of complementary social assets required to optimize returns from IT investments.Answer: TRUE14) A firm that invests in efficient business processes is making an investment in organizational complementary assets.Answer: TRUE15) The behavioral approach to information systems focuses on changes in attitudes, management and organizational policy, and behavior.Answer: TRUE2 Multiple-Choice Questions1) The six important business objectives of information technology are new products, services, and business models; customer and supplier intimacy; survival; competitive advantage; operational excellence; andA) improved flexibility. B) improved decision making.C) improved business practices. D) improved efficiency.Answer: B2) The use of information systems because of necessity describes the business objective ofA) survival. B) improved business practices.C) competitive advantage. D) improved flexibility.Answer: A3) Which of the following choices may lead to competitive advantage: (1) new products, services, and business models; (2) charging less for superior products; (3) responding to customers in real time?A) 1 only B) 1 and 2C) 2 and 3 D) 1, 2, and 3Answer: D4) An information system can be defined technically as a set of interrelated components that collect, process, store, and distribute information to supportA) decision making and control in an organization.B) communications and data flow.C) managers analyzing the organization's raw data.D) the creation of new products and services.Answer: A5) The three activities in an information system that produce the information organizations use to control operations areA) information retrieval, research, and analysis.B) input, output, and feedback.C) input, processing, and output.D) data analysis, processing, and feedback.Answer: C6) Order data for baseball tickets and bar code data are examples ofA) raw input. B) raw output.C) customer and product data. D) sales information.Answer: A7) The average number of tickets sold daily online is an example ofA) input. B) raw data.C) meaningful information. D) feedback.Answer: C8) OutputA) is feedback that has been processed to create meaningful information.B) is information that is returned to appropriate members of the organization to help them evaluate the input stage.C) transfers data to the people who will use it or to the activities for which it will be used.D) transfers processed information to the people who will use it or to the activities for which it will be used.Answer: D9) Converting raw data into a more meaningful form is calledA) capturing. B) processing.C) organizing. D) feedback.Answer: B10) The field that deals with behavioral issues as well as technical issues surrounding the development, use, and impact of information systems used by managers and employees in the firm is calledA) information systems literacy.B) information systems architecture.C) management information systems.D) information technology infrastructure.Answer: C11) The fundamental set of assumptions, values, and ways of doing things that has been accepted by most of a company's members is called itsA) culture. B) environment.C) atmosphere. D) values.Answer: A12) Networking and telecommunications technologies, along with computer hardware, software, data management technology, and the people required to run and manage them, constitute an organization'sA) data management environment. B) networked environment.C) IT infrastructure. D) information system.Answer: C13) Maintaining the organization's financial records is a central purpose of which main business function?A) manufacturing and accounting B) finance and accountingC) sales and manufacturing D) finance and salesAnswer: B14) In a business hierarchy, the level that is responsible for monitoring the daily activities of the business isA) middle management. B) service workers.C) production management. D) operational management.Answer: D15) Which of the following are environmental actors that interact with an organization and its information systems?A) customers B) suppliersC) regulatory agencies D) all of the aboveAnswer: D16) A corporation that funds a political action committee, which in turn promotes and funds a political candidate who agrees with the values of that corporation, could be seen as investing in which main category of complementary assets?A) managerial B) governmentalC) social D) organizationalAnswer: C17) An example of an organizational complementary asset isA) using the appropriate business model.B) a collaborative work environment.C) laws and regulations.D) all of the above.Answer: A18) An example of a social complementary asset isA) technology and service firms in adjacent markets.B) training programs.C) distributed decision-making rights.D) all of the above.Answer: A19) Disciplines that contribute to the technical approach to information systems are:A) computer science, engineering, and networking.B) operations research, management science, and computer science.C) engineering, utilization management, and computer science.D) management science, computer science, and engineering.Answer: B20) Sociologists study information systems with an eye to understandingA) how systems affect individuals, groups, and organizations.B) how human decision makers perceive and use formal information.C) how new information systems change the control and cost structures within the firm.D) the production of digital goods.Answer: A21) Psychologists study information systems with an eye to understandingA) how systems affect individuals, groups, and organizations.B) how human decision makers perceive and use formal information.C) how new information systems change the control and cost structures within the firm.D) the production of digital goods.Answer: B22) Which of the following are key corporate assets?A) intellectual property, core competencies, and financial and human assetsB) production technologies and business processes for sales, marketing, and financeC) knowledge and the firm's tangible assets, such as goods or servicesD) time and knowledgeAnswer: A23) A firm that must invest in new information systems capabilities in order to comply with federal legislation can be said to be investing to achieve which business objective?A) customer intimacy B) operational excellenceC) survival D) improved reportingAnswer: C24) Which field of study focuses on both a behavioral and technical understanding of information systems?A) sociology B) operations researchC) economics D) management information systemsAnswer: D25) The three principle levels within a business organization hierarchy areA) senior management, operational management, and service workers.B) senior management, middle management, and operational management.C) senior management, operational management, and information systems.D) senior management, middle management, and service workers.Answer: B26 ) Which main business function is responsible for maintaining employee records?A) sales and marketing B) human resourcesC) finance and accounting D) manufacturing and productionAnswer: B27) The shared information technology resources for the organization are called its:A) MIS plan. B) operational networkC) IT infrastructure D) business infrastructureAnswer: C28) Promoting the organ ization’s products and services is a business function of:A) manufacturing and production B) finance and accountingC) human resources D) sales and marketingAnswer:D29) A broad-based understanding of information systems that includes behavioral knowledge about organizations and individuals using information systems as well as technical knowledge about computers is called:A) computer literacy B) technology literacy.C) management literacy D) information systems literacy.Answer: D30) Converting raw data into a more meaningful form is called:A) capturing B) processing.C) controlling D) feedback.Answer: B3 Fill in the Blanks1) A(n) ________ is one where nearly all significant business processes and relationships are managed through digital means.Answer: digital firm2) ________ refer to the set of logically related tasks and behaviors that organizations develop over time to produce specific business results and the unique manner in which these activities are organized.Answer: Business processes3) A ________ describes how a company produces, delivers and sells a product or service to create wealth.Answer: business model4) A(n) ________ is composed of interrelated components working together to collect, process, store, and disseminate information to support decision making, coordination, control, analysis, and visualization in an organization.Answer: information system5) ________ is data that has been shaped into a form that is meaningful to human beings.Answer: Information6) To fully understand information systems, you must understand the broader , management and technology dimensions of system.Answer: Feedback7) A(n) ________ refer to broader understanding of information systems, which encompasses an understanding of the management and organizational dimensions as well as the technical dimensions of systems.Answer: information systems literacy8) In a(n) ________ perspective, the performance of a system is optimized when both the technology and the organization mutually adjust to one another until a satisfactory fit is obtained.Answer: sociotechnical9) ________ makes long-range strategic decisions about the firm's products and services.Answer: Senior management10) ________ refer to those assets required to derive value from a primary investment. Answer: Complementary assets4 Essay Questions1) Why are information systems so essential for running and managing a business today?Answer: Information systems are the foundation for conducting business today. In many industries, survival and even existence without extensive use of IT is inconceivable, and IT plays a critical role in increasing productivity.Six reasons why information systems are so important for business today include:(1) Operational excellence(2) New products, services, and business models(3) Customer and supplier intimacy(4) Improved decision making(5) Competitive advantage(6) Survival2) What exactly is an information system?Answer: We can define information systems from both a technology and a business perspective.Technology perspective: An information system is a set of interrelated components that work together to collect, process, store, and disseminate information to support decision making, coordination, control, analysis, and visualization in an organization. Business Perspective: An information system represents an organizational and management solution based on information technology, to a challenge or problem posed by the environment.3) List and describe the organizational, management, and technology dimensions of information systems.Answer:•Organization: The organization dimension of information systems involves issues such as the organization’s hierarchy, functional specialties, business processes, culture, and political interest groups.•Management: The management dimension of information systems involves setting organizational strategies, allocating human and financial resources, creating new products and services and re-creating the organization if necessary.•Technology: The technology dimension consists of computer hardware, software, data management technology, and networking/telecommunications technology.4) Describe the sociotechnical perspective on information systems.Answer: A sociotechnical perspective combines the technical approach and behavior approach to achieve optimal organizational performance. Technology must be changed and designed to fit organizational and individual needs and not the other way around. Organizations and individuals much also change through training, learning, and allowing technology to operate and prosper.[文档可能无法思考全面，请浏览后下载，另外祝您生活愉快，工作顺利，万事如意!]。