100 TOEIC preparation tests part 5

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TOEIC tests / Incomplete Sentences / Advanced level # 75

Accountants

education and experience

administration with in accounting.

commercial firms

taxes are paid properly and in a manner.

consulting

Q6 accountants, many of whom are CPAs, generally have their own companies or work for major accounting

firms

and embezzlement

witnesses during trials

Q9 accountants record and analyze the financial information of the firms in which they are employed.

Q10 Government accountants work in the public , maintaining and monitoring the recordkeeping of

government departments and agencies

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Accounting Information Systems

ability to implement special security measures

flow, good compatibility with external systems, and from the vendor.

track of inventory

receivable/cash receipts, and purchasing/accounts payable/cash

Q10 After the customer is approved, the sales order department must let the warehouse know what goods to pick,

and the shipping department needs to know that an order has been

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Agricultural Market Development

for agricultural diversification, providing better prices to producers and the availability of competitively

priced produce to consumers

urban and rural) and by improving rural roads.

and are commonly organised at a central place in a village or district centre

the producers themselves or by traders, and are normally situated on main highways, or near to ferries and

other local transport

Q5 wholesale and semi-wholesale markets are located within or near major cities (usually with populations

exceeding 0.5 million)

semi-wholesale functions, particularly if they allow producers to trade — in which case, they are often called

markets.

practices and trading patterns; and the of professional specialised wholesalers.

migration and natural growth, population shifts within cities and moves to the suburbs, and changes in the location and nature of workplaces

as means of facilitating the marketing of local produce: the marketing system is 'kidnapped' by municipalities, with the sole purpose of collecting taxes

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Annual Report

Q10 Although the company's overall was weak, its bottom line was still in the black.

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Asset Classes

the different asset classes

stocks, small-cap stocks, and international stocks

simply multiply the number of the company's shares of stock by the market price of one share.

market caps differently in terms of return and risk.

few nervous investors to cause the stock to drop drastically

Q10 can reduce your risk and help protect your investment: if one asset class in your portfolio is performing

poorly, there's a chance that another asset class within your portfolio will be performing well

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Auditing

company's financial statements

valid, complete and accurate.

should be included

are significantly

Q10 In addition to the financial statements, the auditor also examines the company's internal procedures for

effectiveness

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Auto Leasing

for the amount by which a vehicle's value depreciates during the time you're driving it

the primary factor that determines the cost of leasing

including optional packages and destination charges

cost"

these are known as cap cost reductions

expect you to pay interest on that money, the same as with a loan

number such as.00297

lower than local new-car loan interest rates

Q10 However, you may not qualify for great money factors unless if you have credit rating.

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Basic Electronics

semiconductors

distribution of electric power

Q10 Third and last, its output apparatus, a cathode ray tube, changes the electronic signals into a image on its

screen

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Basic Investment Types

any assets of the company if it is wound up.

shares into common shares exist in many cases

is virtually no risk of

rate of interest and to repay a certain amount, the value of the bond, at maturity.

bearing a maturity date and a specified interest rate; they can be issued in any

investments, such as T-Bills and commercial

in achieving them

(a) articles of incorporation

(c) prospectus

(b) leaflets (d) submissions

Q9 funds are much like mutual funds, but shares are not issued or redeemed on an ongoing basis; a set

number of shares are issued and then listed on an exchange for trade among investors

Q10 Options give the holder the right to buy ('call' option) or sell (' ' option) a security at a specific price for a

specific period of time

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Budgeting

less clear

any problems

against the likely monthly income

Q10 Many companies maintain a budget, so that they are continually budgeting for this time next year.

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Business Law

developing a common European and commercial law.

unjust enrichment, such as plurality of creditors and debtors, and of debts and claims.

many of the academics are also lawyers.

pursued the same objective, to draft the most appropriate contract rules for Europe

non-binding rules, or " ".

which may the trade.

border cases, in particular on those elements which are instrumental to a smooth judicial co-operation

Q10 It is envisaged that the general principles of the law of contracts provided in the PECL will be in what may

eventually become a European Civil Code

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Business Letter Basics

however

or her patience

Q10 Unfortunately, the ending paragraphs in much commercial correspondence employ wordy and overused

phrases that detract from the letter's

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Business Software Competitors

Microsoft and Oracle, two titans of the database world, and the prize is business-application software

vendor controls both the business layer software and the database

price a total package for customers

effect on their database competitions

(the third largest provider), which had already J D Edwards (another major provider) back in 2003.

application division

of business application software

this space

and several other niche companies to stitch together the Microsoft Business Solutions Business Group

Q10 The competition between Microsoft and Oracle isn't only about business software; both companies are to

be platform companies

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Cellular Telephones

receiver

Q10 Inside your cell phone, these waves are converted into the sound of the caller's voice.

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Commercial Property

value, i.e., valuing assets at their current market values — actual, if available, or , if not.

market values

statements

uneconomic actions to protect accounting performance measures

values above book and continued to hold assets with book values above market

time

values removes these perverse incentives

Q10 Users would also benefit from a clearer picture of the economic of the enterprise.

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Company Benefits

taking it out on one's own

hours, within , each day.

subsidized prices

Q10 is a work plan that permits the employee to work from his or her home.

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Conference Advice

the bar after the day is

attractions and sightseeing opportunities

Q10 Well ahead of time, however, you should plan a balance of scheduled conference activities and events that

your needs.

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Consumer Behaviour

involves their use and , since many environmental problems result from the latter.

how we can encourage increased consumption

learn to schedule snack advertisements late in the afternoon

fat foods may have serious for the national health.

the rest of the population, companies that introduce new products must be well financed so that they can stay

until their products become a commercial success.

ounce than if you bought two 32-ounce bottles; in practice, however, you often pay a size by buying the

larger quantity

the outcome a great deal

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Contracts and agreements

getting

Q3 a rental agreement to live in an apartment for one year is a kind of contract.

accommodation

Q10 A contract is required to be made by those who are legally capable, a condition called

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Corporate Taxation

are among the least efficient and least of taxes.

not to partnerships or proprietorships.

under $50,000; 25 percent on income between $50,000 and $75,000; and 34 percent on income above that

out of states that imposed unusually high taxes

percent tax on corporation income

corporate income tax and to decrease the share from the income tax.

result the effective tax rate for many corporations rose

can pay taxes

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