PREDIKSI UJIAN SARINGAN MASUKSEKOLAH TINGGI AKUNTANSI NEGARA

PROGRAM DIPLOMA IV KEUANGAN SPESIALISASI AKUNTANSI

TES KEMAMPUAN LOGIKA DAN BAHASA INGGRIS

Waktu: 150 menit

Petunjuk:1. Pilihlah jawaban sesuai dengan petunjuk di masing-masing bagian soal.2. Jawaban benar bernilai 4 (empat); salah bernilai –1 (minus satu); tidak menjawab bernilai 0 (nol).3. Isikan jawaban anda pada lembar jawaban yang disediakan.

TES KEMAMPUAN LOGIKA(Nomor 1 s.d. 50)

Waktu: 60 Menit

PILIHLAH JAWABAN YANG PALING TEPAT

1. Harimau – Binatang = Bayam – …?A. HijauB. SayurC. KangkungD. Tanaman

2. Monolog – Dialog = Tunggal – …?A. GandaB. SatuC. EkaD. Kuartet

3. DOSEN:MAHASISWAA. kusir:delmanB. kapal:penumpangC. nahkoda:kelasiD. guru:murid

4. KAPAL:LAUTA. sungai:mata airB. pesawat:udaraC. bintang:angkasaD. sangkar:burung

5. Rangkaian berikutnya dari 2, 4, 8, 16 , 32, …, …,A. 54, 118B. 64, 128C. 74, 138D. 16, 28

6. Apa angka-angka selanjutnya dari rangkaian angka berikut:5 7 14 16 32 34 … …

A. 36, 38B. 68, 72C. 68, 70D. 38, 40

7. Suatu seri terdiri dari:1 3 3 4 7 6 9 7 13 9 15 … …Seri selanjutnya adalah …A. 10 17B. 13 17C. 12 16D. 11 15

8. Rangkaian huruf selanjutnya dari a, c, f, j, …, …, …,A. o, uB. n, uC. n, tD. o, t

9. Apa huruf-huruf selanjutnya dari rangkaian huruf-huruf berikut:a b c c d e f f f g h i i i i … … … … …A. j k k l lB. j j k k lC. j k l l lD. j k k k l

10. Jika x = 1/17 dan y = 17% maka:A. x > yB. x < yC. x = yD. hubungan x dan y tak dapat ditentukan

11. Jika 2x = 128 dan 3y = 243, maka:A. x > y

B. x < yC. x = yD. hubungan x dan y tak dapat ditentukan

12. Jika x = -25 dan y = (-2)5 maka:A. x > yB. x < yC. x = yD. hubungan x dan y tak dapat ditentukan

13. Anton bersama teman-temannya pergi berwisata ke Anyer. Ia berangkat dari rumah pukul 08.00 dengan mengendarai mobil. Ia mengemudikannya sendiri dengan kecepatan rata-rata 60 km/jam. Bila jarak antara rumah Anton dengan Anyer 285 km, pukul berapa ia akan sampai di Anyer?A. Pukul 12.15B. Pukul 12.45C. Pukul 13.15D. Pukul 13.45

14. Harga beras lokal Rp 3.000 per kg dan beras impor Rp 2.800 per kg. Bila Pak Sabar membeli 28 kg beras lokal dan 30 kg beras impor, berapakah jumlah uang yang harus ia bayarkan?A. Rp 168.000B. Rp 168.400C. Rp 178.000D. Rp 178.400

15. Andi menggunakan sebuah truk untuk mengambil kedelai dari pelabuhan ke gudangnya. Truk itu mampu memuat 50 karung kedelai. Waktu yang dibutuhkan untuk sekali perjalanan truk dari pelabuhan ke gudang dan kembali lagi ke pelabuhan adalah 24 menit. Bila pengangkutan itu berlangsung dari pukul 08.30 hingga 10.06, berapa karung kedelai yang diantar ke gudang Andi?A. 150 karungB. 200 karungC. 250 karungD. 300 karung

16. 16% dari x adalah 36, maka x = …A. 195B. 205C. 215D. 225

17. Berapakah hasil dari (0,012)2?A. 0,144B. 0,0144C. 0,00144D. 0,000144

18. Hasil perkalian dari 1/5 dengan 10/34 adalah …

A. 1/17B. 2/17C. 4/17D. 1/34

19. Hasil dari 6/11 – 4/13 adalah …A. 30/143B. 32/143C. 34/143D. 36/143

20. Hasil penjumlahan dari 2 jam 14 menit + 1 jam 53 menit + 4 jam 32 menit adalah …A. 7 jam 29 menitB. 7 jam 39 menitC. 8 jam 39 menitD. 8 jam 49 menit

21. Berapakah 34,27 X 51,89?A. 1768,4703B. 1768,2773C. 1778,2703D. 1778,3703

22. Dalam suatu kecamatan, x dari setiap y orang ditemukan memiliki mobil sedan. Jika 1.000 orang ditemukan memiliki mobil sedan, berapakah jumlah penduduk kelurahan tersebut?A. 1.000xB. 1.000yC. 1.000x/yD. 1.000y/x

23. Berapakah X > 4X – 15?A. X < 3B. X > 3C. X < 5D. X > 5

24. Empat orang menggali selokan selesai dalam 7 hari. Berapa orang yang diperlukan untuk menggali selokan dalam ½ hari?A. 28 orangB. 56 orangC. 14 orang D. 58 orang

25. Rasio antara x dan y adalah ½. Jika rasio antara x + 2 dan y + 1 adalah 2/3, maka nilai x adalahA. 6B. 4C. 3D. 2

26. Seorang pembuat jalan harus memasang ubin yang panjangnya 6 dm dan lebarnya 40 cm. Ia

membutuhkan 600 buah ubin. Berapa meter persegikah jalan itu?A. 240 m2

B. 244 m2

C. 144 m2

D. 148 m2

27. Sebuah mobil memulai perjalanan dengan 40 liter bensin dan berakhir dengan 28 liter. Mobil tersebut menempuh jarak 422,4 km. Bila selama perjalanan mobil tersebut mengisi bensin sejumlah Rp 12.000 dengan harga Rp 1.500 per liternya, berapa km jarak yang dapat ditempuh dengan 1 liter bensin?A. 19.1 kmB. 19,2 kmC. 19,3 kmD. 19,4 km

28. Sebuah toko menetapkan harga suatu produk sedemikian rupa sehingga jika dijual dengan diskon, toko tersebut masih mempunyai laba 20% dari harga pokoknya. Jika harga pokok produk tersebut Rp 40.000 dan harga jual 25% lebih rendah daripada harga jual normal, berapkah harga jual normal?A. Rp 60.000B. Rp 64.000C. Rp 68.000D. Rp 72.000

29. Ada dua bilangan positif. Jika bilangan pertama dikalikan 2, maka hasilnya merupakan bilangan yang lebih besar daripada bilangan bilangan kedua dengan nilai perbedaan 6. Bila kedua bilangan tersebut dijumlahkan, maka hasil kalinya bernilai 18. Salah satu bilangan tersebut adalahA. 4B. 6C. 8D. 12

30. Apabila cuaca buruk berkabut, sebuah mobil berjalan dengan kecepatan 30 km/jam. Apabila cuaca baik, kecepatan rata-rata mobil naik menjadi 60 km/jam. Berapa lama ia akan menempuh jalan yang panjangnya 210 km bila 2/7 dari perjalanan itu berkabut?A. 3½ B. 5½C. 2½D. 4½

31. Sebuah perusahaan merencanakan membuat lemari dan meja. Jumlah kedua barang tersebut adalah 24 buah. Meja-meja yang dibuat jumlahnya 3 kali jumlah lemari. Berapa jumlah meja yang dibuat?

A. 18 mejaB. 16 mejaC. 14 mejaD. 12 meja

32. Rani, Santi, dan Tina pergi ke rumah makan bersama-sama. Bila Rani memesan soto ayam, Santi memesan mie goreng. Santi dan Tina tidak memesan mie goreng. Apa yang dipesan oleh Rani dan Tina?A. Soto ayam, soto ayamB. Soto ayam, mie gorengC. Mie goreng, soto ayamD. Mie goreng, mie goreng

33. Seorang satpam bekerja selama 8 jam setiap harinya. Ia bekerja mulai pukul 20.30. Hari ini ia bekerja sampai pukul 05.15. Berapa menit lebih lamakah ia bekerja hari ini?A. 45 menitB. 75 menitC. 105 menitD. 135 menit

34. Seseorang mengendarai sepeda motor menempuh 412 km dalam 5 hari. Hari pertama ia menempuh 90 km, hari kedua ia menempuh 75 km, hari ketiga ia menempuh 120 km, dan hari keempat ia menempuh 30 km. Bila kecepatan rata-ratanya adalah 30 km/jam, berapa lamakah ia mengedarai sepeda motornya pada hari kelima?A. 3 jam 14 menitB. 3 jam 28 menitC. 3 jam 44 menitD. 3 jam 58 menit

35. Perhatikan gambar berikut ini:

A B C D

Jarak A ke B adalah x unit dan jarak A ke D adalah y unit. Jika C ada di tengah-tengah antara B dan D, maka jarak C ke D adalah …A. ½ (x – y)B. ½ (x + y)C. ½ (y – x)D. x + ½y

36. Jika luas bujur sangkar M adalah sama dengan 2,89 kali luas bujur sangkar N, maka rasio antara panjang sisi bujur sangkar M dan panjang sisi bujur sangkar N adalah …A. 5/17B. 10/17C. 17/20D. 1 7/10

37. Rudi mendepositokan di sebuah bank yang menawarkan bunga 12,5% per tahunnya. Bila depositonya diperpanjang setiap tahun dengan bunganya yang tidak diinvestasikan kembali, maka dalam berapa tahunkah jumlah bunga yang diperoleh akan sama dengan depositonya?A. 8 tahunB. 10 tahunC. 12,5 tahunD. 16 tahun

38. Dari 500 tangkai bunga kuning dan bunga merah, 40% adalah bunga layu dan ada 80 tangkai bunga merah yang segar. Berapakah jumlah bunga kuning segar?A. 100 tangkaiB. 120 tangkaiC. 160 tangkaiD. 220 tangkai

39. Berdasarkan penelitian, rasio antara pengidap kanker

paru-paru terhadap jumlah perokok aktif mengalami peningkatan. Berdasarkan pernyataan tersebut, manakah dari berikut ini yang pasti benar:A. Jumlah perngidap kanker paru-paru lebih banyak

daripada jumlah perokok aktif.B. Jumlah perokok aktif lebih banyak daripada

jumlah pengidap kanker paru-paru.C. Jika tahun lalu rasionya adalah 0,3 maka rasio

tahun ini adalah 0,5.D. Jika tahun lalu jumlah pengidap kanker paru-paru

adalah 100, maka jumlah perokok aktif tahun ini adalah 150.

40. Seseorang ingin memasang iklan sebanyak 3 baris untuk menjual barangnya. Untuk hari pertama ia harus membayar Rp 2.500 tiap baris. Untuk 5 hari berikutnya ia harus membayar Rp 1.500 tiap baris, dan untuk hari-hari selanjutnya ia harus membayar Rp 1.000 tiap baris. Jika ia membayar Rp 60.000, berapa hari iklan itu akan dipasang?A. 16 hariB. 18 hariC. 20 hariD. 22 hari

41. Umur Amin 5 tahun yang lalu adalah 2/3 umur Badru sekarang. Umur Badru 6 tahun yang akan datang adalah 70% umur Damar sekarang. Bila umur Amin sekarang 15 tahun, berapa umur Damar sekarang?A. 20 tahunB. 30 tahunC. 40 tahunD. 50 tahun

42. Rasio antara jumlah karyawan laki-laki dan perempuan di sebuah kantor adalah 5:3. Karyawan yang sarjana ada 45% dan 2/3-nya adalah pria. Bila jumlah karyawan kantor tersebut ada 80 orang, manakah dari pernyataan berikut yang salah?A. Karyawan laki-laki yang sarjana ada 27 orang.B. Karyawan perempuan bukan sarjana ada 12

orang.C. Karyawan laki-laki semuanya ada 50 orang.D. Jumlah karyawan yang bukan sarjana ada 44

orang.

Untuk soal no. 43 dan 44, lihatlah contoh berikut ini:

Berapakah nilai X?3 6 93 3 99 3 X

A. 3B. 6C. 9D. 12

Jawab: D (3 + 6 = 9, 3 + 3 = 6, 9 + 3 = 12)

43. Berapakah nilai X?2 4 83 6 185 10 X

A. 50B. 40C. 28D. 15

44. Berapakah nilai X?m n 2(m – n) / mn7 5 X

A. 7/5B. 5/7C. 4/35D. 2/35

45. Semua tumbuhan dikotil memiliki dahan yang bercabang. Pohon kelapa tidak memiliki dahan yang bercabang. Jadi:A. Semua tumbuhan adalah pohon kepala.B. Pohon kepala adalah tumbuhan dikotil.C. Pohon kelapa bukan tumbuhan dikotil.D. Tumbuhan dikotil adalah pohon kelapa.

46. Semua anggota IAI adalah akuntan. Semua akuntan beregister negara. Jadi:

A. Semua anggota IAI beregister negara.B. Sebagian anggota IAI beregister negara.C. Tidak ada anggota IAI yang beregister negara.D. Tidak ada register negara untuk anggota IAI.

47. Bila mahasiswa ingin lulus kuliah maka ia harus rajin belajar. Sebagian mahasiswa tidak rajin belajar. Jadi:A. Semua mahasiswa tidak lulus kuliah.B. Semua mahasiswa lulus kuliah.C. Semua mahasiswa tidak rajin belajar.D. Sebagian mahasiswa tidak lulus kuliah.

48. Jika Santi anak yang sombong, maka Santi pasti tidak mempunyai teman. Santi mempunyai banyak teman. Kesimpulan yang benar adalah:A. Santi pasti sombong.B. Santi mungkin anak yang baik mungkin juga

bukan.C. Santi tidak punya teman karena sombong.D. Santi bukan anak yang sombong.

49. Jika Joni giat bekerja, maka karir Joni cepat menanjak. Jika karir Joni cepat menanjak, maka Joni dihormati orang.

Kesimpulan yang paling benar dari kedua pernyataan di atas adalah:A. Jika Joni giat bekerja, maka Joni dihormati orang.B. Jika Joni giat bekerja, maka Joni belum tentu

dihormati orang.C. Jika karir Joni tidak cepat menanjak, maka Joni

tidak dihormati orang.D. Jika Joni dihormati orang, maka Joni pasti giat

bekerja.

50. Invers dari pernyataan “Jika anda rajin beribadah dan beramal baik, maka anda mendapat banyak kemudahan”:A. Jika anda tidak rajin beribadah dan beramal baik,

maka anda akan mendapat kemudahan.B. Jika anda rajin beribadah dan beramal baik, maka

anda tidak mendapat banyak kemudahan.C. Jika anda mendapat banyak kemudahan, maka

anda rajin beribadah dan beramal baik.D. Jika anda tidak rajin beribadah dan beramal baik,

maka anda tidak mendapatkan banyak kemudahan.

TES BAHASA INGGRIS(Nomor 51 s.d. 125)

Waktu: 90 menit

Part A: Reading

Question no. 51-54 refer to the following passage:

Starting about 1910, Ford and his right-hand-man, Charles E. Sorensen, fashioned the first comprehensive Manufacturing Strategy. They took all the elements of a manufacturing system -- people, machines, tooling, and products -- and arranged them in a continuous system for manufacturing the Model T automobile. Ford was so incredibly successful that he quickly became one of the world's richest men and put the world on wheels. Ford is considered by many to be the first practitioner of Just In Time and Lean Manufacturing.

Ford's success inspired many others to copy his methods. But most of those who copied couldn’t followed the Ford’s success. Most of it happened because they did not understand the fundamentals and Ford assembly lines were often employed for products and processes that were unsuitable for them.

51. The author’s main purpose in this article is …A. to introduce the new technique in the

automobile processingB. to give an overview of manufacturing system

C. to give a history of manufacturing systemD. to give a contribution in the development of

manufacturing system.

52. What are the elements of manufacturing system?A. People, machines, tooling, and servicesB. People, automobile, tooling, and productsC. Machines, tooling, products, and servicesD. People, machines, tooling, and products

53. Why did Ford consider as the first practitioner of Just In Time and lean Manufacturing?A. Because he was the first one who fashioned

manufacturing system.B. Because he was the first one who arranged all

the elements of manufacturing system in continuous manufacturing system.

C. Because he was the first one who made the model T automobile.

D. Because he was the richest man in the world.

54. Why did many industrialist who copied Ford’s method fail to follow his success?A. Because they they did not understand the

fundamentals and Ford assembly lines were

often employed for products and processes that were unsuitable for them.

B. Because they didn’t discuss the method with Ford to find out how to implement it.

C. Because they didn’t know the main objective of Ford’s method.

D. Because they didn’t pay for the method that they had copied from Ford.

Question no. 55-57 refer to the following passage:

Underground journeys can make you feel sleepy. There’s no sunlight and nothing to see but concrete and piping. That’s no longer true in Berlin, where the world’s first underground cinema recently celebrated its premiere. In the city’s busiest stretch of tunnel, between Zoologischer Garten and Hansaplatz, “underground film-maker” Jörg-Moser-Metius has installed 900 projectors that project 30 images a second in front of each window of underground train. These individual images merge to form a moving film during the 500-meter journey. A computer holds data on the different carriages traveling on the line. Carriages are scanned when they enter the tunnel so that the images can be synchronized with the speed and position of the train’s windows to prevent slow-motion effects and flickering. The current program includes comedies, experimental films, and commercials. The Paris Metro and London Underground had expressed an interest.

55. Why do underground journeys make you feel sleepy?A. Because the train is so fast.B. Because there is no sunlight and nothing to

see.C. Because of the noise inside the train.D. Because of the undergound rail.

56. The word its in line 4 refers to ----A. The underground trainB. The tunnel between Zoologischer Garten and

HansaplatzC. The world’s first underground cinemaD. Berlin

57. Which statement is true according to the above passage?A. No one will feel sleepy in Berlin.B. There were so few people who rode the

underground train.C. There is no underground train outside Berlin.D. The tunnel between Zoologischer Garten and

Hansaplatz is the busiest tunnel in Berlin.

Question no. 57-60 refer to the following passage:

Many serious fires happen because of spontaneous combustion. These combustions happened just like that without any warning. But most of fires start from a source of heat, such as a match. When a match is on fire, the combustion or burning starts a chemical reaction, just as in spontaneous combustion. But this time fire doesn’t begin by itself. Something called friction starts it. When the match tip is rubbed against a rough surface, friction heats the tip so that burning begins. The very hot flame breaks down the chemicals on the match tip and oxygen is released. The oxygen keeps combining with the chemicals to keep the tip burning. Then the flame is hot enough to burn the rest of the matchstick.

58. What is the right title for the above passage? A. How Fires StartB. Where Most Fires BeginC. Spontaneous CombustionD. Friction: The Cause of Fires

59. What causes a fire to start when two sticks are rubbed together?A. Burning woodB. Spontaneous combustionC. FrictionD. Chemical substances

60. The word itself in line 6 refers to -----A. spontaneous combustionB. chemical reactionC. frictionD. fire

Part B: Structure

Question no. 61-80: Choose the best answer to complete the sentence.

61. Gandalf had Frodo ----- him at Prancing Pony to discuss about the ring.A. to meetB. metC. meetD. meeting

62. If a ruby is heated it ----- temporarily lose its color.A. wouldB. willC. doesD. has

63. Astrid ----- her first novel before her twentieth birthday.A. finish write

B. finishes to writeC. finished to writeD. finished writing

64. Before she ran the computer program, she ----- it out with her supervisor.A. had checkedB. checkedC. had been checkingD. has checked

65. I don’t see Eowyn everywhere. She ----- early.A. leftB. must leftC. must have leftD. must have been let

66. He is taking a walk. He ----- better now.A. feltB. was feltC. is feelingD. must be feeling

67. Psychologists believe that incentives ----- to increase our productivity.A. make us wantB. make us to wantC. making us wantD. making us wanted

68. If we had the money, we ----- a new home theater.A. would buyB. would boughtC. would have boughtD. would had bought

69. The vegetation in temperate zones all around the world is -----A. similarB. likeC. sameD. as the same

70. Some research scientists at State University ----- that they ----- a blood test to diagnose cancer.A. report, findB. reported, findC. reported, foundD. reported, had found

71. According to estimates by some botanists, there are ----- of plants.A. seven thousand typeB. seven thousand typesC. type of seven thousandD. types of seven thousand

72. Rhododendrons would rather ----- in shady places, and so would azaleas.A. to growB. growingC. grownD. grow

73. If services are increased, taxes -----A. will probably go upB. probably go upC. probably upD. going up probably

74. If Sauron had invaded Gondor, he ----- the rest of Middle-EarthA. had conqueredB. would conquered C. would have conqueredD. conquered

75. ----- are ready to protect Helm’s Deep from the Orcs’ attack.A. Only a few soldiersB. Only few soldierC. Only a little soldiersD. Only little soldier

76. Blue-green algae are found ----- there is ample moisture.A. everB. whereverC. wheneverD. whatever

77. Could you please tell me -----?A. where is the way to RivendellB. where was the way to RivendellC. where did the way to RivendellD. where the way to Rivendell is

78. Gimli and Legolas are very good friends ----- their quarrel.A. despite ofB. in spite ofC. because ofD. nevertheless

79. Eomer will come to help Rohan with ----- A. a five-thousand-horse rider troop.B. a five-thousand-horse riders troop.C. troop with a five thousand horse riders.D. troop of five thousand horse rider.

80. I think that there is ----- violence on TV today.A. too manyB. too much

C. too lotsD. too large

Question no. 81-90: Choose the one underlined word or phrase that would not be accepted in English standard written.

81. When Columbus seen the New World, he thought A B

that he had reached the East Indies by way of C D

Western route.

82. The American buffalo must be reproduce itself A B

again because it has been removed from the A B

endangered species list.

83. The Amish people, descended from the Germany,

would rather using horses than machines for A B

transportation and farm work because they believe C

that a simple life keeps them closer to God.D

84. Please don’t parking in those spaces that have signs A

reserving them for the handicapped.B C D

85. Too much water makes plants turning brown on the A B Cedges of their leaves.

D86. Absolute zero, the temperature at whom all

Asubstances have zero thermal energy and thus, the

Blowest possible temperatures, is unattainable in C Dpractice.

87. In 1950 it was naively predicted that eight to ten A B Ccomputer would be sufficient to handle all of the

Dscientific and business needs in the United States.

88. The medical problems of parents and their children A

tend to be very similar to because of the hereditary B C D

nature of many disease.

89. Despite of the fact that backgammon is easy to A

learn, it is as difficult to play as chess. B C D

90. Of all the weapons and armors, the archer is theA B

one that most Elves using. C D

Part C: Vocabulary

Question no. 91-95: Choose the word with the closest meaning to the underlined word.

91. In Shire, nearly everything but cabbages became more expensive.A. close tooB. almostC. obviouslyD. basically

92. Due to unfavorable conditions, the launch has been postponed for the time being.A. for nowB. temporarilyC. irreparablyD. forever

93. Haldir was killed the Battle of Helm’s Deep.A. passed awayB. woundedC. diedD. murdered

94. Chemotherapy was born when Paul Erlich began to treat bacteria using chemical substances.A. devicesB. mattersC. equipmentsD. supplies

95. As a rich man, Theoden has a considerable amount of money in his bank account.A. receivableB. reasonableC. lessD. great

Question no. 96-100: Choose the word with the opposite meaning to the underlined word.

96. I suggest you to forget about that trivial matter.A. usualB. important

C. differentD. common

97. Saruman had started to make the Uruk-Hai in Isengard since he made a contact with Sauron.A. continuedB. performedC. stoppedD. ended

98. Accountant must continually seek to strengthen the ethics of independence.A. thinB. weakenC. stringentD. strip

99. His son was drowned in that ship accident.A. woundedB. adriftC. healedD. survived

100.Bilbo has a reputation for a prudent businessman.A. stupidB. poorC. carelessD. dishonest

Question no. 101-125: Choose the correct answer from the choices given to complete the sentence.

101.Please accept this gift as a/an ----- of my gratitude for your kindness.A. showB. expressionC. souvenirD. token

102.In 1995, a distant supernova in the constellation of Vega is ----- with the aid of ROSAT.A. capturedB. caughtC. inventedD. discovered

103.Iva often ----- some data from many website in the internet.A. downloadsB. uploadsC. pastesD. gets

104.All medicine should be kept out of ----- of children.A. hand

B. contactC. touchD. reach

105.I need some help to ----- this house.A. assesB. estimateC. appraiseD. evaluate

106.The smell of breakfast cooking ----- him to get up.A. enhancedB. enticedC. enervatedD. emulated

107.In real life, we have to apply theoretical principles to ----- conditions.A. practiceB. practicedC. practicalD. practically

108.Can you ----- this software that I just bought into my hard disk?A. putB. installC. plugD. make

109.Arwen seems so ----- that everyone like her.A. meanB. greedyC. kindD. selfish

110.You have to ----- it one by one because it is not completely built up type.A. joinedB. combinedC. unitedD. attached

111.Our company will ----- a new product tomorrow.A. relieveB. disposeC. launchD. hide

112.Debts owed to creditors are known as -----A. liabilitiesB. capitalC. loansD. accounts receivable

113.Accounting has often been described as an art because ----- of the figures is such an important of the accountant’s function.A. recordingB. summarizingC. classificationD. interpretation

114.CPAs can provide their audit services to the public and receive a ----- as a payment of their services.A. salaryB. wageC. feeD. bill

115.Itemized statement of merchandise sold to customer is called -----A. invoiceB. billC. receiptD. voucher

116.----- accountants specialize in preparation of reports such as budgets that are particularly necessary for the management of a company.A. FinancialB. IndustrialC. ManagerialD. Educational

117.----- is a condition of production when profits are zero.A. Break evenB. Break inC. Break outD. Break off

118.----- is to transfer entry from journal to the ledger.A. FootingB. PostingC. DebitingD. Crediting

119.Our law prevents the police from keeping a person imprisoned without good reason. The underlined word means -----

A. held in jailB. became a suspectC. caughtD. found guilty

120.The frozen pond prolonged the time of his diving reflex. The underlined word means -----A. cut shorterB. helpedC. made longerD. deepened

121.Accounting frequently offers the ----- person an opportunity to move ahead in business world.A. qualifiesB. qualifyC. qualificationD. qualified

122.The control of fiscal affairs of an organization must be as scientific as possible in order to be -----A. effectivelyB. effectiveC. effectD. effects

123.Accountants need ----- evidences just as scientists do.A. varianceB. variationC. verificationD. verifiable

124.Mr. Elrond is a prominent economic -----A. criticB. criticusC. criticismD. critical

125.Prices in my store are -----A. competitionB. competitiveC. competingD. compete