مرکز تخصصی حسابداری وحسابرسی عارف(1492) - زبان تخصصی ارشد 85 سراسری

مرکز تخصصی حسابداری وحسابرسی عارف(1492)

نمایندگی نرم افزارهای حسابداری هلو-سکه-همکاران سیستم-پگاه سیستم-نیستان-چرتکه در ملایر

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


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



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



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

[ شنبه بیست و چهارم مهر 1389 ] [ 20:35 ] [ جواد نصرالهی ]

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