سوالات كنكور كارشناسي ارشد ناپيوسته حسابداري دولتي 84

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‏سوالات كنكور كارشناسي ارشد ناپيوسته‏ حسابداري دولتي‏ 84
‏زبان عمومي و تخصصي
Part A: Grammar and Vocabulary
Choose the best answer to each question.
1_ The more we study lasers, uses we discover.
1) more 2) most of 3)the more 4) the most
2_ A good paragraph must be not only unified and ordered, complete.
1) nor 2) both 3) or 4) but also
3_ I am to come to the meeting ; please apologize for my absence.
1) unable 2) unaware 3) disliked 4) excused
4_ Mrs. Townsend was left to make all the for the picnic by herself.
1) procedures 2) arrangements 3) provisions 4) organizations
5_ You’d better set often minutes early there is a lot of traffic.
1) in case 2) so that 3) as if 4) even if
6_The librarian went to look in the cupboard rare books were kept.
1) that 2)there 3) where 4) which
7_ The Home Loan company the right to cancel this agreement.
1) serves 2) deserves 3) conserves 4) reserves
8_ It was a complete ; I never meant to hurt her!
1) guilt 2) crime 3) chance 4) accident
Part B: cloze Test
Choose the answer that best completes each blank.
It was a Monday morning to the office and, an usual, everyone was busy (9) through their mail before starting work. The other staff had (10) that Nicky, one of the computer (11) , had been looking rather miserable recently and they wondered (12) might have happened to make her so depressed.
9_ 1) sorting 2) sort 3) to sort 4) to be sorting
10_ 1) recognized 2) realized 3)informed 4) identified
11_ 1) agencies 2) operators 3) members 4) workers
12_ 1) it 2) that 3) what 4) if it
Part C: Reading Comprehension
Read the following passage and answer the questions.
At birth, the infant has only the most elementary emotional life. Newborns show an expression of disgust, for example, in response to strong tastes, and show surprise in reaction to sudden changes. They also show interest, which developmental psychologists consider an emotion in its own right. By ten months, infants display he full range of what are considered the basic emotions: joy, anger, sadness, disgust, surprise, and fear. The emergence of the basic emotions during the first year or two of life seems to be programmed by a biological clock for brain development. As the appropriate brain maturation occurs, the various emotions appear in an infant’s repertory. For example, studies of brain activity in ten_ month_ olds show that the right frontal regions are more active during positive emotions, and the left during negative emotions.
13_ Which of the following is the best title for the passage?
1) Positive and Negative Emotions in Infants
2) Stimulating the Development of Infant Emotions
3) Measuring Infant Intelligence and Brain Development
4) Brain Maturation and Emotional Growth in Infants
14_ Which of the following is NOT mentioned in the passage as an emotion displayed by a newborn?
1) Interest 2) Surprise 3) Fear 4)Disgust
15_ The author uses the example of a clock to emphasize which of the following conclusions about infants emotional behavior?
1) It emerges rapidly
2) It has a complex pattern
3) It develops with predictable regularity
4) It may change from one minute to the next
Directions: Read the following passages and answer the questions.
PASSAGE 1:
Both management accounts and financial accounts derive from an accounting system which records the basic data relating to the transactions of the entity. The degree to which management accounting and financial accounting information can both derive from a common set of records depends on the circumstances of the individual accounting entity and, in particular, on the from of its management accounting. However, all accounting systems have a common root is double _entry bookkeeping, a self_ balancing system, based on the principle that all assets of the entity (`debits`) can be attributed to an owner (a claim on the entity by a creditor or the owners` equity` interest in the residual assets of the entity, both of which are `credits`). This system owes its origin to Italian merchants of the fifteenth century, but it is still fundamental to accounting systems, although records are now often kept on computers, so that debits and credits take the form of different axes of a matrix, rather than different sides of the page in a handwritten ledger. The design of accounting systems to avoid fraud and error is an important aspect of the work of the accountant.
16_ The passage is mainly about .
1) the Italian mechanism of accounting
2) fraud and error as an important aspect of accounting
3) the major difference between two accounting system
4) the common source of management and financial accounts
17_ The word `residual` (line 8) is closest in meaning to .
1) what remains from something when most of it has gone
2) what is useful for an organization
3) something which a company owns
4) something that exists separately
18_ The two types of accounts discussed in the passage .
1) still record accounts by hand
2) were developed by Italian managers.
3) record the basic data in a radically different form
4) may use information based on a common set of records
19_ According to the passage, nowadays it is common to .
1) use a handwritten ledger
2) show debits and credits through axes of a matrix
3) depend on management accounts rather than on financial ones
4) record data through a self _ balancing system instead of double _ entry bookkeeping
20_ According to the passage, it is NOT true that .
1) both types of accounts are interested in the transactions of the entity
2) the individual accounting entity depends on accounting information
3) double _ entry bookkeeping is the origin of all accounting
4) records used to take different sides of the page
PASSAGE 2:
In September 1976, the FASB, in response to a perceived need for information on the effects of changing prices on financial statements, required large publicly held companies to disclose certain price _ level adjusted financial information. The required price _ level adjusted information was provided on an experimental basis and consisted of restated information from the primary financial statements to reflect changes in (1) general price levels (constant dollar data) and (2) specific price levels (current cost data).
An FASB survey of financial statement users, prepares, and auditors revealed that both the number of users and the extent of use of the data were limited. Many respondents commented that the price _ level adjusted data did not appear to have been used by the institutional investment community, bankers, or investors in general. Therefore, partly as a result of nonuse and partly as a result of prevailing low inflation rates, the accounting profession in 1987 was persuaded to cease requiring the disclosure of supplementary information on the effects of changing prices. Companies now are only encouraged to disclose price _ level adjusted information and are not discouraged from experimenting with different forms of disclosure. Many companies include a discussion of inflation in the Management’s Discussion and Analysis section of the annual report.
21_ The author mentions .
1) what the FASB stands for
2) the reason for asking companies to disclose information
3) the motivation behind the establishment of the FASB in 1979
4) the names of the companies publishing financial information
22_ The word `disclose` (line 3) is closest in meaning to .
1) arrange 2) keep 3) reveal 4) stop
23_ Nowadays it is expected that .
1) supplementary information be disclosed first
2) companies follow a common disclosure procedure
3) price _ level adjusted information be disclosed