سوالات زبان عمومی و تخصصی کارشناسی ارشد

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سوالات زبان عمومی و تخصصی کارشناسی ارشد سال 87 دانشگاه سراسری



Vocabulary

1) The most likely………seemed to be that both parties would agree to remain friends.

1) context

2) target

3) contrast

4) outcome



2) Her management skills were the ……… on which she built her career.

1) restraints

2) foundations

3) innovations

4) implications



3) Unfortunately there has been a substantial increase in human rights………..

1) violations

2) proportions

3) consultations

4) perspectives



4) I’m afraid she has a very busy …………. At the moment and she doesn’t have time for interviews.

1) schedule

2) procedure

3) commitment

4) interaction



5) If you are rude to other people, your child will ……… that this kind of behavior is acceptable.

1) invoke

2) conform

3) assume

4) estimate



6) The government has ………..strong opposition to its plans to raise income tax.

1) resolved

2) encountered

3) marked

4) transformed



7) More details of the plan………..at yesterday’s meeting.

1) evolved

2) debated

3) emerged

4) released



8) Russia……………..a group of islands near Japan at the end of the Second World War.

1) founded

2) displaced

3) occupied

4) eliminated



9) Since retiring Martha has been doing ……… work for the Red Cross.

1) mutual

2) voluntary

3) arbitrary

4) inevitable



10) She can stay her………., while she’s looking for an apartment.

1) specifically

2) consistently

3) considerably

4) temporarily



Grammar

Health is clearly an important concern (11)……. both individuals and the planet as a whole. (12)……..many illnesses have been eradicated, others remain a threat, and the overuse of antibiotics (13)………..to the development of resistant types of bacteria. Nevertheless, on the whole, general health (14)……., and in developing countries medical aid programs are already working (15)…….creating a healthier population.

11- 1) affects 2) it affects 3) that affects 4) that it affects

12- 1) since 2) despite 3) because 4) even though

13- 1) has led 2) is led 3) leads 4) has been led

14- 1) improved 2) is improving 3) is improved 4) will be improved

15- 1) in 2) for 3) with 4) toward



PASSAGE 1

A good is an object whose consumption increases the utility of the consumer, for which the quantity demanded exceeds the quantity supplied at zero price. Goods are usually modeled as having decreasing marginal utility. The first car an individual purchases is very valuable; the fourth is much less useful. Thus, in these and similar goods, the marginal utility of additional units approaches zero as the quantity consumed increases. Assuming that one cannot re-sell it, there is a point at which a consumer would decline to purchase an additional car, even at a price very near zero. This is the consumer’s satiation point.

In some cases, such as the above example of a car, the lower limit of utility as quantity increases is zero. In other goods, the utility of a good can cross zero, changing from positive to negative through time. This means that what initially is a good can become a bad if too much of it is consumed. For example, shots of vodka can have positive utility, but beyond some point, additional units make the consumer less happy, that is, they would not be chosen.

In economics a bad is the opposite of a good. Ultimately, whether an object is a good or a bad depends on each individual consumer, and therefore, it is important to realize that not all goods are good all the time, and not all goods are goods to all people.

16- What would the best title be for the above passage?

1) Consumer’s Satiation point

2) Utility Characteristics of Goods

3) Not All Goods are Goods to All People

4) Production and Consumption of Goods



17- According to the passage, the first things a person buy is more useful than the fourth, which means………

1) goods have increasing marginal utility

2) goods have falling marginal value

3) quantity demanded exceeds quantity supplied

4) quantity demanded exceeds quality provided



18- If a consumer cannot re-sell a good, he or she would………..another at some point, which is called satiation point.

1) refuse to sell

2) decrease to sell

3) refuse to buy

4) decrease to buy



19- According to the passage, the lower limit of utility as quantity increase…………

1) is always zero

2) is sometimes below zero

3) always crosses zero and becomes positive

4) always crosses zero and becomes negative



20- The author finally concludes that an object is……….

1) relatively good based on the user

2) absolutely good based on the time.

3) definitely good based on the user and the time.

4) unconditionally good at all times and to all people



PASSAGE2:

A good or commodity in economics is any object or service that increases utility, directly or indirectly, not to be confused with good in a moral or ethical sense (see Utilitarianism and consequentialist ethical theory). A good that cannot be used by consumers directly, such as an office building or capital equipment, can also be referred to as a good as an indirect source of utility through resale value or as a source of income. A 'good' in economic usage does not imply moral acceptance or even legality.

If an object or service is sold for a positive price, then it is a good since the purchaser considers the utility of the object or service more valuable than the money. Some things are useful but not scarce such as air and are referred to as free goods.

In macroeconomics and accounting, a good is contrasted with a service. A good here is defined as a physical (tangible) product capable of being delivered to a purchaser and involves the transfer of ownership from seller to customer, as opposed to an (intangible) service. A more general term that preserves the distinction between goods and services is 'commodities' .In microeconomics a 'good' is often used in this more inclusive sense of a commodity.



21- What does the passage mainly discuss?

1) Utility of an Object or Service

2) Good in a Moral or Ethical Sense

3) Good in Economics and Accounting

4) Distinction between Goods and Services



22- Office building and capital equipment adds to utility ……..

1) by means of resale value

2) through moral acceptance

3) indirectly by means of legality

4) directly as a source of earnings



23- According to the passage, -- be regarded as goods.

1) plentiful objects like air can

2) scarce things such as water can

3) useful objects like wild animals cannot

4) precious things such as gold cannot



24- In accounting, there is……… between a good and a service.

I) a minor difference

2)a great distinction

3) no significant distinction

4) no remarkable difference



25- As far as microeconomics is considered, the author finally concludes that 'good' is ……..

1) a touchable product

2) contrasted with 'service'

3) an object delivered to a buyer

4) frequently employed in the sense of 'commodity'



PASSAGE 3

In the late 1980s, accounting practitioners and educators were heavily criticized on the grounds that management accounting practices (and, even more so, the curriculum taught to accounting students) had changed little over the preceding 60 years, despite radical changes in the business environment. Professional accounting institutes, perhaps fearing that management accountants would increasingly be seen as superfluous in business organizations, subsequently devoted considerable resources to the development of a more innovative skills set for management accountants.

The distinction between 'traditional' and 'innovative' management accounting practices can be illustrated by reference to cost control techniques. Traditionally, management accountants' principal technique was variance analysis, which is a systematic approach to the comparison of the actual and budgeted costs of the raw. Materials and labor used during a production period.

While some form of variance analysis is still used by most manufacturing firms, it nowadays tends to be used in conjunction with innovative techniques such as life cycle cost analysis and activity-based costing, which are designed with specific aspects of the modern business environment in mind. Lifecycle costing recognizes that managers' ability to influence the cost of manufacturing a product is at its greatest when the product is still at the design stage of its product lifecycle.



26- What would the possible topic be for the above passage?

1) Professional Accounting Institutes

2) Accounting Practitioners and Educators

3) Life Cycle Cost Analysis and Activity-based Costing

4) Traditional vs. Innovative Management Accounting Practices



27- According to accounting practitioners and educators, the subjects provided for accounting students have ………

1) changed little over the subsequent 60' years

2) changed largely during the following 60 years

3) not changed much during the past six decades

4) not changed at all over the previous six decades



28-Prefessiuual accounting institutes allocate remarkable resources to new skills so that management accountants …….

1) could not easily be deceived

2) could not easily be betrayed

3) would not be regarded as supervisors .

4) would not be considered redundant



29- The author refers to cost control approaches so as to --- between 'traditional' and 'innovative· practices.

1) ignore the difference

2) overlook the similarity

3) explain the similarity

4) demonstrate the difference



30- It can be concluded from the passage that many businesses ……. ones.

1) uses innovative techniques without referring to traditional

2) apply conventional approaches to modern

3) direct modern techniques towards conventional

4) employ traditional approaches together with innovative

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1- All of the following are ways to show disbursements except:

1) use depository transfer checks

2) use drafts

3) establish a zero balance system

4) match transfers with check clearing



2- A limitation of shareholder wealth maximization as the goal of the firm is:

1) lacks a time dimension

2) not totally within a firm’s control

3) ignores risk

4) none of the above



3- Which phrase best describes the goal of the firm?

1) maximization of earnings per share

2) risk minimization

3) shareholder wealth maximization

4) profit maximization



4- A net capital loss is:

1) deducted from ordinary income for tax purposes

2) carried back three years and carried forward five years

3) used only to offset capital gains

4) both (2) and (3)



5- You are thinking about investing in general co. Common stock. Which of the following examples of risk can not be diversifies away?

1) increase in the rate of inflation

2) death of key general company executive

3) potential strike of general company employees

4) product liability suit against general company



6- A dividend charged to and hence deemed to be paid from paid-in capital

1) capital expenditure

2) capital gain

3) capital dividend

4) capital asset



7- Assuming that two bonds are similar except for their maturities, which is the sensitivity of the price movements of the shorter-term bond to a given change in the marker interest rate relative to the longer-term bond?

1) more sensitive

2) less sensitive

3) equally sensitive

4) more information is needed to determine relative sensitivity



8- The first step in preparing a cash budget is to

1) estimate cash receipts

2) forecast sales

3) estimate cash disbursements

4) select the time horizon



9- The probability of technical insolvency is reduced by

1) financing permanent assets with short-term

2) financing fluctuating assets with long-term debt

3) maintaining a high level of liquid assets

4) both (2) and (3)



10- working capital is important for all the following reasons except that is:

1) consumes a small portion of the financial manager’s time

2) consists of a large portion of a firm’s total assets

3) affects a firm’s liquidity and profitability

4) consist of those assets that are most manageable



11- which of the following items would not be identified if a contingent liability were disclosed in a financial statement footnote?

1) the nature of the item

2) the expected outcome of the future event

3) the amount of the contingency, if known

4) a numerical probability of the expected loss



12- The basic E.O.Q model determines the optimal inventory level at which

1) total revenue is maximized

2) total inventory costs are minimized

3) carrying costs are minimized

4) inventory is minimized



13- Which of the following is included in a project’s terminal cash flow?

1) before-tax salvage value of a project

2) after tax salvage value of a project

3) releases working capital

4) both (2) and (3)



14- The cost of capital may be defined as:

1) the rate that the firm has to pat to investors for its capital.

2) the minimum required rate of return that the firm must earn on new investments in order to maintain the market value of its common stock.

3) the minimum rate of return required by suppliers of the firm’s capital.

4) all the definition



15- What does “write off” mean?

1) To transfer the balance of an account previously regarded as an asset to an expense account or to profit and loss.

2) to record an increase in the book value of an asset, not represented by an outlay of each or other property.

3) To transfer a portion of the balance of an asset account to an expenses account or to profit and loss.

4) To record an decrease in the book value of an asset, not represented by an outlay of each or other property.



16- What doe reconciliation mean?

1) To give expression on books of account.

2) A statement of changes in surplus during an accounting period.

3) The determination of the items necessary to bring the balances of two or more related accounts or statements in to agreement.

4) To convert into cash of other current asset.



17- What does nominal account mean?

1) The amount of account represented by the par or stated value of a corporation’s issued stock.

2) The balance of which are transferred to profit and loss at the close of each fiscal year.

3) The portion of an asset or liability account.

4) The cost of purchases plus freight-in.



18- The risk-adjusted discount method incorporates risk in to the capital budgeting process by.

1) Assigning risky projects higher discount rates than normal projects.

2) Assigning risky projects lower rates than normal projects.

3) Discounting all projects by the firm’s cost of capital regardless of risk.

4) Discounting all projects by the risk-free rate.



19- Which of the following is not an advantage of a private placement over a public offering?

1) Greater speed of raising funds than a public offering.

2) Lower flotation costs.

3) More flexibility than a public offering.

4) Lower interest rate on debt



20- Which type of inventory financing provides the least amount of security to the lender.

1) Trust receipts

2) field warehousing agreement

3) blanket lien

4) public warehousing arrangement

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Part A: Vocabulary and Grammar



1- Symptoms of the illness include a high temperature and a(n) ---------- dry cough.

1) effective

2) persistent

3) respected

4) considerate

2- You can protect the floor with ---------- sheets of newspaper if you want to paint the walls.

1) mediating

2) restricting

3) overlapping

4) approaching

3- Modern examples of this type of weaving for Persian carpets in the region show little --------- from traditional patterns.

1) deviation

2) relevance

3) application

4) permanence

4- The road ---------- the highway a mile from here - you can't miss the signs for it.

1) intersects

2) interferes

3) intervenes

4) intercepts

5- The love and support of his family --------- him during his time in prison and made him feel less desperate there.

1) resolved

2) sustained

3) assumed

4) determined

6- Anita had a(n) --------- arrangement with her brother - each would take care of the other's children if the need arose.

1) adjacent

2) coherent

3) analogous

4) reciprocal

7- Despite some doubts by the experts, the ---------- of this painting to Rembrandt had never been questioned.

1) attribution

2) simulation

3) association

4) specification

8- You had better not ---------- the car unlocked in this area - not even for a minute.

1) left

2) leave

3) to leave

4) leaving

9- He is studying mathematics so as ---------- for higher salary.

1) to qualify

2) qualifying

3) qualification

4) he qualifies

10- No sooner had he drunk the coffee ---------- he began to feel drowsy.

1) that

2) when

3) than

4) which



Part B: Cloze Test



A person with poor self-esteem (11) ---------- a major struggle in work and relationships with other people. If you put (12) ---------- value in yourself, others will not value you, (13) ------------ want to be with you. For if you are self-centered and don't have any real concern for (14) ----------, you will ­be, in fact, harmful to your community. And if a person has positive feelings (15) ----------- himself they need to be balanced by a concern for other people



11-
l) facing
2) faces
3) is faced
4) that faces
12-
1) some
2) a little
3) little
4) a great deal
13-
1) or won't they
2) nor they will
3) or they won't
4) nor will they .
14-
1) the others
2) other's
3) others
4) the others'
15-
I) of
2) by
3) with
4) about






Part C. Reading Comprehension



PASSAGE 1:

In the normal course of business, a document is produced each time a transaction occurs. Sales and purchases usually have invoices or receipts. Deposit slips are produced when lodgements are made to a bank account. Cheques are written to pay money out of the account. Bookkeeping involves recording the details of all. of these source documents into a journal. In the single entry system, each transaction is recorded only once. Most individuals who balance their cheque-book each month are using such a system, and most personal finance software follows this approach.

Businesses, however, usually use a more complex double entry system, where each document is recorded as multiple journal entries, the totals of which always have to balance. This allows a business to know much more information about its current financial position. As well as how much money is currently in the bank, it can easily tell how much it owes it suppliers, how much customers owe it, how much tax is due, etc. These journal entries are then transferred to a ledger, or book of accounts.This bring all of the amounts recorded for that account from the journal together. This process of transferring the values is known as posting. Once the entries have all been posted, the ledger accounts are added up in a process called balancing. A particular working document called an unadjusted trial balance is created. This lists all the balances from all the accounts in the ledger. Notice that the values are not posted to the trial balance, they are merely copied. At this point accounting happens. The accountant produces a number of adjustments which make sure that the values comply with accounting principles.



16- Which of the following is TRUE according to the passage?

1) A transaction is the normal product of a document

2) No sales or purchases can be carried out without an invoice

3) Lodgements to a bank account usually follow the records of book keeping

4) Cheque-books are often balanced monthly using the single entry system



17- It is implied in the passage that ----------.

1) the single- entry system is of little use to businesses

2) a business is not concerned with its past financial position

3) personal finance software are closely related to documents in a journal

4) documents are recorded as multiple journal entries if the system is complex



18- The word "which' in line 9 refers to ----------.

1) ‘multiple journal entries’

2) 'double entry system'

3) ‘each document’

4)' totals'



19- The passage mentions that --------.

1) a ledger and the values posted to the trial balance form part of the accounting adjustments

2) an unadjusted trial balance can be developed only after the processes of posting and balancing

3) suppliers, customers and the account balance are of equal value in the double-entry system

4) account keeping systems are extremely concerned about the tax a business has to pay



20- The word 'comply' in line 20 is most closely related to an -------.

1) 'indication'

2) 'estimation'

3) 'agreement'

4) ‘assessment’



PASSAGE 2



In the late 1980s, accounting practitioners and educators were heavily criticized on the grounds that management accounting practices had changed little over the preceding 60 years, despite radical changes in the business environment. Professional accounting institutes, perhaps fearing that management accountants would increasingly be seen as superfluous in business organizations, subsequently devoted considerable resources to the development of a more innovative skills set for management accountants. The distinction between 'traditional' and 'innovative' management accounting practices can be illustrated by reference to cost control techniques. Traditionally, management accountants' principal technique was variance analysis, which is a systematic approach to the comparison of the actual and budgeted costs of the raw materials and labor used during a production period. While some form of variance analysis is still used by most manufacturing firms, it nowadays tends to be used in conjunction with innovative techniques such as life cycle cost analysis and activity-based costing, which are designed with specific aspects of the modern business environment in mind. Lifecycle costing recognizes that managers' ability to influence the cost of manufacturing a product is at its greatest when the product is still at the design stage of its product lifecycle, since small changes to the product design may lead to significant savings in the cost of manufacturing the product. Activity-based costing recognizes that, in modern factories, most manufacturing costs are determined by the amount of 'activities' and that the key to effective cost control is therefore optimizing the efficiency of these activities. Activity-based accounting is also known as Cause and Effect accounting. Both lifecycle costing and activity-based costing recognize that, in the typical modern factory, the avoidance of disruptive events is of far greater importance than reducing the costs of raw materials.



21- It is stated in the passage that ----------.

1) cost control techniques provide some of the best examples for innovative accounting practices

2) the development of modern management techniques for accountants has a 60 year - old history

3) management accounting practices have changed little over the past 60 years

4) the business atmosphere of the 1920s differed considerably from that in the 1980s.



22- The passage mentions that --------.

1) variance analysis has always been a favourite technique for management accounts

2) life cycle cost analysis and activity-based costing can only be used as part of variance analysis

3) variance analysis is not considered as an independent technique in management accounting today

4) comparison of the costs of raw material and labour develops systematically in the production period



23- Which of the following is TRUE according to the passage?

l) Lifecycle costing is most effectively applied at the stage of product design.

2) Effective cost control depends on optimizing the methods of cost assessment.

3) Small changes to product design are possible after the close analysis of production processes.

4) Modern factories determine their manufacturing costs based only on activity-based costing.



24- It is mentioned in the passage that --------.

1) variance analysis is sometimes of far greater significance than activity-based costing

2) cause and effect accounting is a key branch of activity-based costing in production management

3) the cost of raw materials in production is not so important as happenings that can stop the work

4) a manager's ability to influence the cost of manufacturing a product relies on his cost-cutting activities



25- The word 'superfluous' in line 5 most closely means ----------.

1) 'insufficient'

2) 'indeterminate'

3) 'unavailable'

4) 'unnecessary'





PASSAGE 3:

Any comprehensive scheme of accounting reform is a major professional and academic enterprise; Typically it requires examination of the role of each of the fundamental factors of production, an analysis of capital indicating how many types there are and how each supports each factor of a production process. A comprehensive scheme that would affect, for instance, the United Nations standards for national accounts, the rules of the Bank for International Settlements, or listing requirements on the major stock exchanges, would have to defend any change against critics that advocated lesser reforms - making it extraordinarily difficult to achieve simultaneous consent. Marilyn Waring, who deeply criticized the UN account system for systematically under-valuing the social and economic contributions of women, stated also that she had to read literally an entire room full of books in order even to understand the standards applied today. It seems unlikely that most advocates of reform have the stamina to do so, nor the background required to debate each issue with economists or accountants that build their careers on the detailed extension and improvement of standards that already exist. Most critics considered reform prospects bleak. The critique from ecological economics was even more fundamental, claiming that most means of measuring well-being indicated that the developed nations were in a state of "uneconomic growth" through the 1980s and 1990s, due mostly to failures of measurement, most or all of which could be tracked back to the practice of using the Gross National Product as a means of making money supply decisions. This is perhaps the most obvious and widely-held critique of current national accounting and economic growth reporting systems - the creators of the GNP and GDP measures themselves advise against its use as a single measure of economic growth - but politicians and press typically do so without caveat nor apology.



26- Which of the following is TRUE according to the passage?

1) Major professional and academic enterprises often involve schemes of accounting reform.

2) The fundamental factors of production would support each other in a professional enterprise.

3) The United Nations standards for national accounts is affected by comprehensive accounting reform.

4) A comprehensive scheme of accounting reform rests partly on an examination of the types of capital in an enterprise.



27- We may understand from the passage that ---------. ,

1) the accounting reforms taking place in big organizations are not often huge and comprehensive

2) supporters of accounting reform do not usually appreciate the problems involved in economic changes

3) Marilyn Waring is in favour of a change in the UN account system after understanding the standards applied.

4) the accounting standards applied at the UN today undervalue the contributions of women



28- Which of the following is the reason for the 'uneconomic growth' mentioned in the passage?

1) 'measurement of well-being'

2) 'failures of measurement'

3) 'Gross National Product'

4) 'money supply decisions'



29- The passage is most probably taken from a longer text on ----------.

1) accounting reforms in national economies

2) the accounting reform prospects in the United Nations

3) GNP and GDP .as indicators to national economic growth

4) the role of the UN in carrying out major accounting reforms



30- The word' caveat' in the last line means ----------.

1) principle

2) warning

3) definition

4) authority

__________________________________________________ __________________









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1- Two measures that or of interest to stockholders in evaluating the dividend policy of the firm are the dividend yield and the dividend…..

1) per share

2) payout ratios

3) received

4) per common stock



2- Sometimes, accounting estimates have to be revised to reflect new financial information. In such cases, …..

1) the cumulative effect of these changes is not recorded

2) prior statements are revised.

3) Correction entries involving retained earning are made

4) The change affects both the past and the future



3- If 100,000 shares of common stock, having a par value of one dollar per share, were sold for a price of 10 dollars per share, what figure would the paid-in-surplus show?

1) 1,000,000 dollars

2) 100,000 dollars

3) 1,100,000 dollars

4) 900,000 dollars



4- If the stock is issued at a price above par the account ….

1) premium on common stock will be debited

2) discount on common stock will be credited

3) paid-in-capital in excess of par will be credited

4) capital stock will be credited



5- Cumulative preferred stock is entitled to …..

1) cash dividends only if they are earned

2) cash dividends whether or not the company earns them

3) a stated rate of dividends and also profit share available to common stock

4) Receive dividends even when the company does not have sufficient current earnings.



6- When the books at a branch are closed …..

1) Income Summary is debited and Home Office is credited

2) Home Office is debited and Income Summary is credited

3) Branch current is debited and Home Office current is credited

4) Home Office Control is debited and Home Office current is credited



7- In preparing the annual financial statements for the company ……

1) The branches should be regarded as separate accounting entities

2) The home office and branches should be considered affiliated companies

3) The sales agencies should be assumed separate legal entitles

4) The home office and branches should be considered



8- The determination of whether a company is producing products efficiently and effectively is included in…..

1) compliance auditing

2) performance auditing

3) financial auditing

4) governmental auditing



9- Which of the following best describes the operational audit?

1) It requires constant review by internal auditors of the administrative controls as they relate to the operations of the company

2) It concentrates on implementing financial and accounting controls in a newly organized company.

3) It concentrates on seeking out aspects of operations in which waste would be reduced by the introduction of controls.

4) It is designed to verify the fair presentation of a company’s result of operations.



10- Operational auditors should review operations and programs to ascertain whether….

1) results are consistent with established goals and objectives

2) the rules, regulations, and policies, having significant impact on operations, have been complied with

3) the financial statement have been audited in accordance with GAAP.

4) the balance sheet reflects the financial position of the company under consistency principle



11- The tree types of accounting changes are change in accounting principle, change in accounting estimate and …..

1) correction of prior period errors

2) change in depreciation method

3) change in reporting entity

4) correction of inventory method



12- The ability of a business unit to pay its long-term obligations when they become due is referred to as its…..

1) liquidity

2) solvency

3) working capital

4) current ratio



13- The ratio of net sales to assets is a good means of comparing companies in regard to their…..

1) utilization of assets

2) profit per share

3) profit margin

4) liquidity



14- The method of recording the uncollectible accounts expense at the time of actual customer uncollectibility is known as ……. Method.

1) the credit sales

2) the receivables analysis

3) the allowance

4) the direct write-off



15- If a company wishes to keep its taxes to a minimum, it should select ….. method.

1) the process

2) the FIFO

3) the weighted average

4) the LIFO



16- The inventory valuation method which is based upon the determination of unit price by dividing the total cost of goods available for sale by the total number of available units is known as …… method

1) the weighted average

2) the FIFO

3) the LIFO

4) the specific identification



17- As compared to financial accounting, which is concerned with historical aspects of external reporting, management accounting emphasizes the use of the cost data for …..

1) stockholders and creditors

2) external financial statement users

3) planning and decision making

4) internal auditor



18- Management accounting does not primarily include the responsibility for….

1) the provision of financial information to managers

2) the preparation of the financial statements

3) the evaluation and controlling

4) the planning and decision-making activities



19- The governmental funds category is made up of the general fond, special revenue funds, ….

1) capital projects funds, and debt service funds

2) trust funds, capital projects funds, and debt service funds

3) capital projects funds, debt service funds, and enterprise funds

4) the general fixed assets account group, and the general long-term debt account group



20- The general fixed assets account group should be used to account for fixed assets constructed or acquired to be used in the operations accounted for by …… fund.

1) an internal service

2) a special revenue

3) an enterprise

4) a nonexpendable trust






__________________________________________________ ___________-





1- گزينه 2 صحيح است

2- گزينه 3 صحيح است

3- گزينه 1 صحيح است

4- گزينه 1 صحيح است

5- گزينه 2 صحيح است

6- گزينه 4 صحيح است

7- گزينه 1 صحيح است

8- گزينه 2 صحيح است

9- گزينه 1 صحيح است

10- گزينه 3 صحيح است

11- گزينه 2 صحيح است

12- گزينه 3 صحيح است

13- گزينه 4 صحيح است

14- گزينه 3 صحيح است

15- گزينه 4 صحيح است

16- گزينه 4 صحيح است

17- گزينه 1 صحيح است

18- گزينه 1 صحيح است

19- گزينه 2 صحيح است

20- گزينه 3 صحيح است

21- گزينه 4 صحيح است

22- گزينه 3 صحيح است

23- گزينه 1 صحيح است

24- گزينه 3 صحيح است

25- گزينه 4 صحيح است

26- گزينه 4 صحيح است

27- گزينه 1 صحيح است

28- گزينه 2 صحيح است

29- گزينه 1 صحيح است

30- گزينه 2 صحيح است

[مژگان]

(http://pnu-club.com/post-33.aspx)

Part A: Grammar and Vocabulary



1……. are careless when disposing of their garbage.

1) People

2) People who

3) The people who

4) That people



2. Water vapor changing to liquid .............. heat.

1) release

2) releases

3) relesing

4) in released



3. Only after a baby seal is pushed in to the sea by its mother ………to swim.

1) it 'will learn how

2) how will it learn

3) and it learns how

4) will it learn how



4. It's difficult to ………. these statistics without knowing how they were obtained.

1) derive

2) establish

3) interpret

4) circulate



5. It's sometimes very difficult to make a clear ……… between the different meanings of words.

1) concept

2) transfer

3) distinction

4) conclusion



6. ................. reports said that seven people had died, though this was not confirmed later.

1) Initial

2) Excessive

3) Apparent

4) Sufficient



7. He damaged his leg so badly in the accident that the bone was ………

1) emerged

2) exposed

3) excluded

4) indicated



8. My schedule is quite …….. I can arrange to meet you any day next week

1) flexible

2) accurate.

3) arbitrary

4) voluntary



9. Some of these, educators are hoping to introduce new ideas so to change the current cultural …….

1) simulation

2) paradigm

3) extinction

4) inference



10. I don't want to ............... her achievements, but she did have a lot of help.

1) collapse

2) estimete

3) encounter

4) diminish



Part B: Cloze Test

Element may be the basic building blocks of matter, but what - if anything- makes up the elements? In other words what would be the result of taking an element, a piece of gold, for example, and ….11…it in half, and in half again, au infinitum. We would soon reach the point of having ….12…. small piece of gold that it would be beyond our ability to cut it. It is at times like these when scientists must use their knowledge about how elements react to continue the experiment in their minds. Scientists have done just that and have agreed that if they continue to cut a piece of gold in half - they would ….13…. reach a particle called the atom (in this case, an atom of gold). The atom is the smallest part of an element that retains the chemical ….14….. of the element.· One gold atom is so small that billions of them are required to make a tiny speck of gold that can be seen with a microscope. The atom, therefore is the basic particle which …15…. the elements. Gold is composed of gold atoms, iron of iron atoms, and oxygen of oxygen atoms.



11. 1) cut 2) cute 3) to cut 4) cutting

12. 1) so much 2) too 3) such a 4) very

13. 1) inherently 2) eventually 3) effectively 4) fundamentally

14. 1) schemes 2) compounds 3) properties 4) circumstances

15. 1) substitutes 2) encompasses 3) accompanies 4) constitutes



Part C: Reading Comprehension

PASSAGE 1:

Bookkeeping and record - keeping methods, created in response to the development of trade and commerce, are preserved from ancient and medieval sources. Double - entry bookkeeping began in the commercial city - states of medieval Italy and was well developed by the time of the earliest preserved double - entry books, from 1340 in Genoa.

The first published accounting work was written in 1494 by the Venetian monk Luca Pacioli. Although it disseminated rather than created knowledge about double - entry bookkeeping, Pacioli’s work summarized principles that have remained essentially unchanged. Additional accounting works were published during the 16th century in Italian, German, Dutch, French, and English, and these works included early formulations of the concepts of assets, liabilities, and income.

The industrial Revolution created a need for accounting techniques that were adequate to handle mechanization, factory - manufacturing operations, and the mass production of goods and services. With the emergence in the mind - 19th century of large, publicly held business corporations, owned by absentee stockholders and administered by professional managers, the role of accounting was further redefined.

Bookkeeping, which is a vital part of all accounting systems, was in the mid-20th century increasingly created out by machines. The Widespread use of computers broadened the scope of bookkeeping, and the term data processing now frequently encompasses bookkeeping.



16. The best title for the passage would he .......... .

1) The Types of Record - Keeping Methods

2) The Historical Background of Bookkeeping

3) The Principles of Double - Entry Bookkeeping

4) The Effect of the Industrial Revolution of Accounting



17. Bookkeeping is now mainly considered .......... .

1) as vital as the other accounting systems

2) less important that double - entry bookkeeping

3) a branch of data processing

4) a mid - 20th century invention



18. The word "disseminated" in line 7 is closest in meaning to .......... .

1) accepted

2) included

3) spread

4) taught



19. The 15th and 16th centuries witnessed ........ .

1) the increasing importance of monks

2) original knowledge about accounting

3) the use of the first accounting system

4) the formulation of principles which are still valid



20. The development of bookkeeping shows that ....... .

1) early accountants were needed to help Italian traders

2) a number of accounting books were published in 1600-1700

3) some bookkeepers reacted against medieval businessmen

4) accounting techniques were first created during the Industrial Revolution



PASSAGE 2:

Recording a transaction in a journal marks the starting point for the double _ entry bookkeeping system. In this system, the financial structure of an organization is analyzed as consisting of many interrelated aspects, each of which is called an account (for example, the "wages payable" account). Every transaction is identified in two aspects or dimensions, referred to as its debit (or left side) and credit (or rith side) aspects, and each of these of these two aspects has its own effect on the financial structure. Depending on their nature, certain accounts are increased with debits and decreased with credits; other account are increased with credits and decreased with debits, For example, the purchase of merchandise for cash increases the merchandise account (a debit) and decreases the cash account (a credit). If merchandise is purchased on the promise of future payment, a liability would be ereated, and the journal entry would record an increase in the merchandise account (a debit) and an increase in the liability account (a credit). Recognition of wages earned by employees entails recording an increase in the wage - expense account (a debit) and an increase in the liability account (a credit). The subsequent payment of the wages would be a decrease in the cash account (a credit) and a decrease in the liability account (a debit).



21. The passage mainly discusses ........ .

1) the two aspect of transactions

2) the structure of organizations

3) the journals used to record transactions

4) the early days of the double - entry bookkeeping system



22. The purpose of the example in the passage is to explain ......... .

1) the reasons for on increase in debits

2) the factors effecting the nature of transactions

3) two key differences between a debit and credits

4) the relationship of accounts with debits and credits



23. The word "entails" in line 12 is closest in meaning to...........

1) involves

2) trains

3) works

4) writes



24. In contrast to a credit, a debit .......... .

1)is positively related with the cash account

2)increases when merchandise in bought for cash

3)shapes the nature of financial structures

4)is based on the promise of future payment



25. According to the passage, it is NOT true that .......... .

1) future payment leads to liability

2) credits and debits are recorded on the same side

3) a debit increases whenever a credit increases

4) an account may cause an increase or a decrease in debits



PASSAGE 3:

Of the various specialized areas of accounting that exist, the three most important are auditing, income taxation, and nonbusiness organizations. Auditing is the examination, by an independent accountant, of the financial data, accounting records, business documents, and other pertinent documents of an organization in order to attest to the accuracy of its financial statements. Businesses and not-for-profit organizations in some in some countries engage certified public accountants (CPAs) to perform audit examinations. Large private and public enterprises sometimes also maintains an internal audit staff to conduct auditable examinations. The second specialized area of accounting is income taxation. Preparing an income - tax form entails collecting information and presenting data in coherent manner; therefore, both individuals and businesses frequently hire accountants to determine their taxes. Tax rules, however, are not identical with accounting theory and practices. Tax regulations are based on laws that are enacted by legislative bodies, interpreted by the courts, and enforced by designated administrative bodies. A third area of specialization is accounting for nonbusiness organizations, such as universities, trade and professional associations, and government agencies. These organizations differ from business enterprises in that they receive resources on some nonrecipreeating basis (that is, without paying for such resources), they od not have a profit orientation, and they have no defined ownership interests as such. As a result, they call for differences in record keeping, in accounting measurements, and in the format of their financial statements



26. The first specialized area of accounting ......... .

1) begins with auditing non-business organizations

2) is based on the examination of documents

3) mainly concerns large enterprises

4) is the most important one



27. The word "they" in line 19 refers to .......... .

1) such resources

2) ownership interests

3) business enterprises

4) these organizations



28. According to the passage, income taxation .... .

1)marks the second phase of auditing

2)requires the operation of certified accountants

3)is based on law passed by courts and administrative bodies

4)does not necessarily depend on theoretical accounting



29. The third area of accounting is characterized by all of the following EXCEPT …..

1) bringing the process of accounting to an end

2) being related to non - profit organizations

3) covering organization receiving resources

4) including accountings in educational centers



30. According to the passage, it is true that ........ .

1) audit staff should always be independent of organizations

2) business enterprises pay for their resources

3) individuals often consult accountants with respect to their taxes

4) people pay taxes due to the force coming from administrative bodies





__________________________________________________ _______________





1- گزینه 1 صحیح است. عبارت دارای یک فعل are می باشد و برای اینکه به جمله کامل تبدیل شود نیاز به یک فاعل دارد.



2- گزینه 2 صحیح است. در این سوال Water vapor فاعل جمله و changing صفت آن است به این معنی که بخار آبی که به مایع تبدیل می شود. با این توضیحات جمله ما نیاز به یک فعل سوم شخص مفرد حال ساده دارد.



3- گزینه 4 صحیح است. در این سوال از قانون وارونگی استفاده شده است بدین ترتیب که عبارت

" Only after a baby seal is pushed in to the sea by its mother" یک قید زمان منفی می باشد که نشانگر این موضوع است که این مساله فقط در این مورد روی می دهد. طبق قاعده اگر یک قید زمان منفی در ابتدای یک جمله بیاید باید inversion صورت بگیرد یعنی فعل به ابتدا و فاعل پس از آن بیاید.



4- گزینه 3 صحیح است. تعیین اطلاعات آماری بدون دانستن اینکه از چه مبنبعی بدست آمده اند دشوار است.

معنی سایر گزینه ها به ترتیب استنتاج کردن، تاسیس کردن و منتشر شدن می باشد.



5- گزینه 3 صحیح است. برخی از اوقات تشخیص تمایز بین معانی کلمات دشوار می باشد.

معنی سایر گزینه ها به ترتیب مفهوم، انتقال و نتیجه می باشد.



6- گزینه 1 صحیح است. گزارشهای اولیه حاکی از این بود که هفت نفر جان خود را از دست داده بودند هرچند این گزارشها تایید نشدند.

معنی سایر گزینه ها به ترتیب اضافی، واضح و کافی می باشد.



7- گزینه 2 صحیح است. پای اوو چنان بد در تصادف صدمه دید که استخوانش بیرون زد.

معنی سایر گزینه ها به ترتیب بیرون آورده شده، شامل شد ومشخص شد میباشد.



8- گزینه 1 صحیح می باشد. برنامه من بسیار انعطاف پذیر است. من می توانم تو را هر روز که خواستی در هفته آینده ببینم.

معنی سایر گزینه ها به ترتیب دقیق، شانسی وکافی می باشد.



9- گزینه 2 صحیح است. برخی محققان امیدوارند که بتوانند نظریه های جدیدی را معرفی کنند تا الگوی کنونی فرهنگی را تغییر دهند.

معنی سایر گزینه ها به ترتیب شبیه سازی، انقراض و دخالت میباشد.



10- گزینه 4 صحیح است. من نمیخواهم موفقیتهای او را کم جلوه دهم اما او از کمک زیادی برخوردار بود.

معنی سایر گزینه ها به ترتیب پایین افتادن، تخمین زدن و مواجه شدن میباشد.



قسمت ب: جای خالی را پر کنید.



11- گزینه 4 صحیح است. در این سوال از قانون ساختارهای موازی استفاده شده است بدین صورت که چون قبل از and از یک فعل ing دار استفاده شده پس از and نیز باید از یک فعل ing دار دیگر استفاده کرد.



12- گزینه 3 صحیح است. با توجه به معنی جمله که عبارت است از: " ما باید به چنان قطعه کوچکی از طلا برسیم که فراتر از توانایی های ما است"



13- گزینه 2 صحیح است. با توجه به معنی جمله که عبارت است از: " آنها نهایتا به اتم خواهند رسید"

معنی سایر گزینه ها به ترتیب بصورت ذاتی، بطور موثر و بصوررت بنیادی می باشد.



14- گزینه 3 صحیح است. با توجه به معنی جمله که عبارت است از: " اتم کوچکترین قسمت یک عنصر است که خواص شیمیایی آنرا حفظ می کند"

معنی سایر گزینه ها به ترتیب روشها، ترکیبها و شرایط میباشد.



15- گزینه 4 صحیح است. با توجه به معنی جمله که عبارت است از: " اتم یک ذره اولیه است که عناصر را تشکیل می دهد."

معنی سایر گزینه ها به ترتیب جایگزین کردن، دربرگرفتن و همراهی کردن است.



16- گزینه 2 صحیح است. بهترین عنوان برای این متن تاریخچه دفترداری است.



17- گزینه 3 صحیح است. دفترداری در حال حاضر بخشی از "پردازش داده ها" تلقی می شود.



18- گزینه 3 صحیح است. کلمه disseminated در خط ششم به معنای "منتشر کرد" یا " اشاعه داد" است که از نظر معنا به "spread" "پخش کرد یا رواج داد" نزدیک تر است.



19- گزینه 4 صحیح است. قرنهای 15 و 16 شامل فرمول بندی اصولی بود که هنوز اعتبار دارد.



20- گزینه 1 صحیح است. توسعه دفترداری نشان می دهد که حسابداران اولیه برای کمک به تجارت ایتالیا مورد نیاز بودند.



21- گزینه 1 صحیح است. این متن عمدتا دو طرف معاملات را شرح می دهد.



22- گزینه 4 صحیح است. هدف مثال مطرح شده در متن این است که رابطه حسابها را با بدهکار و بستانکار شرح دهد.



23- گزینه 1 صحیح است. کلمه entails "مستلزم بودن" در خط 12 از نظر معنا به involves"مستلزم" نزدیک است



24- گزینه 2 صحیح است. در برابر یک بستانکار یک بدهکار افزایش می یابد زمانی که کالا بطور نقد خریداری می شود.



25- گزینه 2 صحیح است. این گزنه طبق متن صحیح نمی باشد: "بدهکار و بستانکار در یک طرف حساب ثبت می شوند"



26- گزینه 2 صحیح است. اولین حوزه تخصصی حسابداری که طبق متن حسابرسی است مبتنی بر بررسی مدارک است.



27- گزینه 4 صحیح است. کلمه "آنها" در خط 19 به "این سازمانها" باز می گردد



28- گزینه 4 صحیح است. طبق متن مالیات بر درامد لزوما وابسته به حسابداری نظری نیست.



29- گزینه 1 صحیح است. سومین حوزه حسابداری (_سازمانهای غیرانتفاعی) با تمامی موارد به استثنای گزینه 1 توصیف می شوند



30- گزینه 3 صحیح است. طبق متن اینکه "اشخاص اغلب در ارتباط با مالیاتهای خود با حسابداران مشورت می کنند" صحیح است.