PREDIKSI UJIAN SARINGAN MASUKSEKOLAH TINGGI AKUNTANSI NEGARA PROGRAM DIPLOMA IV KEUANGAN SPESIALISASI AKUNTANSI TES KEMAMPUAN LOGIKA DAN BAHASA INGGRIS Waktu: 150 menit Petunjuk: 1. 2. 3. Pilihlah jawaban sesuai dengan petunjuk di masing-masing bagian soal. Jawaban benar bernilai 4 (empat); salah bernilai –1 (minus satu); tidak menjawab bernilai 0 (nol). 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. Hijau B. Sayur C. Kangkung D. Tanaman 2. Monolog – Dialog = Tunggal – …? A. Ganda B. Satu C. Eka D. Kuartet 3. DOSEN:MAHASISWA A. kusir:delman B. kapal:penumpang C. nahkoda:kelasi D. guru:murid 4. KAPAL:LAUT A. sungai:mata air B. pesawat:udara C. bintang:angkasa D. sangkar:burung 5. Rangkaian berikutnya dari 2, 4, 8, 16 , 32, …, …, A. 54, 118 B. 64, 128 C. 74, 138 D. 16, 28 6. Apa angka-angka selanjutnya dari rangkaian angka berikut: 5 7 14 16 32 34 … … A. B. C. D. 36, 38 68, 72 68, 70 38, 40 7. Suatu seri terdiri dari: 1 3 3 4 7 6 9 7 13 9 15 … … Seri selanjutnya adalah … A. 10 17 B. 13 17 C. 12 16 D. 11 15 8. Rangkaian huruf selanjutnya dari a, c, f, j, …, …, …, A. o, u B. n, u C. n, t D. o, t 9. Apa huruf-huruf selanjutnya dari rangkaian hurufhuruf berikut: a b c c d e f f f g h i i i i … … … … … A. j k k l l B. j j k k l C. j k l l l D. j k k k l 10. Jika x = 1/17 dan y = 17% maka: A. x > y B. x < y C. x = y D. hubungan x dan y tak dapat ditentukan 11. Jika 2x = 128 dan 3y = 243, maka: A. x > y Hasil penjumlahan dari 2 jam 14 menit + 1 jam 53 menit + 4 jam 32 menit adalah … A. 6 B. Bila Pak Sabar membeli 28 kg beras lokal dan 30 kg beras impor. 1. Rasio antara x dan y adalah ½.400 15. berapa karung kedelai yang diantar ke gudang Andi? A. Rp 178. Harga beras lokal Rp 3. 1.000144 18. Pukul 12. Empat orang menggali selokan selesai dalam 7 hari.000 per kg dan beras impor Rp 2. x = y D. x dari setiap y orang ditemukan memiliki mobil sedan. Ia . Berapakah X > 4X – 15? A. X < 3 B. 34/143 D. C. 225 17. 1778.2703 D.012)2? A.000 B. 7 jam 29 menit B. hubungan x dan y tak dapat ditentukan 13.2773 C. Rp 178. x < y C. 1. 16% dari x adalah 36. Jika x = -25 dan y = (-2)5 maka: A.000 D. X > 3 C. 1. Ia berangkat dari rumah pukul 08. Seorang pembuat jalan harus memasang ubin yang panjangnya 6 dm dan lebarnya 40 cm.89? A.45 C. 215 D. Hasil perkalian dari 1/5 dengan 10/34 adalah … A.B. 195 B.15 D. 1768. hubungan x dan y tak dapat ditentukan 12. 32/143 C. 0.000 orang ditemukan memiliki mobil sedan. maka nilai x adalah A.27 X 51. 4 C.15 B. Pukul 13. Rp 168. 0. berapakah jumlah penduduk kelurahan tersebut? A. 56 orang C. Ia mengemudikannya sendiri dengan kecepatan rata-rata 60 km/jam. X > 5 24.00 dengan mengendarai mobil. pukul berapa ia akan sampai di Anyer? A. 14 orang D. D. Dalam suatu kecamatan. 1768.144 B. 58 orang 25.000y C. B.000x B. x > y B.400 C. 8 jam 39 menit D. 0. maka x = … A. Berapa orang yang diperlukan untuk menggali selokan dalam ½ hari? A. Bila jarak antara rumah Anton dengan Anyer 285 km. Waktu yang dibutuhkan untuk sekali perjalanan truk dari pelabuhan ke gudang dan kembali lagi ke pelabuhan adalah 24 menit.800 per kg. 36/143 20. 250 karung D. 8 jam 49 menit 21.06. Rp 168. Pukul 12. Anton bersama teman-temannya pergi berwisata ke Anyer. Jika 1. berapakah jumlah uang yang harus ia bayarkan? A. 28 orang B. 2 26. x = y D. 0. Truk itu mampu memuat 50 karung kedelai. 1/17 2/17 4/17 1/34 19. Jika rasio antara x + 2 dan y + 1 adalah 2/3. 200 karung C.00144 D. x < y C.30 hingga 10. Berapakah 34. X < 5 D. 205 C.45 14. 30/143 B.4703 B. 300 karung 16.3703 22. Berapakah hasil dari (0.000y/x 23. Andi menggunakan sebuah truk untuk mengambil kedelai dari pelabuhan ke gudangnya. 150 karung B. 7 jam 39 menit C. 1778. Pukul 13.000x/y D.0144 C. Hasil dari 6/11 – 4/13 adalah … A. 3 D. Bila pengangkutan itu berlangsung dari pukul 08. Jika bilangan pertama dikalikan 2.2 km C.3 km D. Ia bekerja mulai pukul 20. 244 m2 C. 45 menit B. 6 C. x + ½y 36. Mobil tersebut menempuh jarak 422. Salah satu bilangan tersebut adalah A.1 km B. ½ (y – x) D. maka hasil kalinya bernilai 18. Santi dan Tina tidak memesan mie goreng. maka hasilnya merupakan bilangan yang lebih besar daripada bilangan bilangan kedua dengan nilai perbedaan 6. Bila selama perjalanan mobil tersebut mengisi bensin sejumlah Rp 12. 19. Sebuah mobil memulai perjalanan dengan 40 liter bensin dan berakhir dengan 28 liter. Berapa lama ia akan menempuh jalan yang panjangnya 210 km bila 2/7 dari perjalanan itu berkabut? A. Apabila cuaca baik. hari kedua ia menempuh 75 km. soto ayam D. 3 jam 14 menit B. 148 m2 buah ubin. 135 menit 34. 18 meja 16 meja 14 meja 12 meja 32.89 kali luas bujur sangkar N. Soto ayam. Bila kedua bilangan tersebut dijumlahkan. Bila Rani memesan soto ayam. Soto ayam.500 per liternya. Berapa menit lebih lamakah ia bekerja hari ini? A. Sebuah toko menetapkan harga suatu produk sedemikian rupa sehingga jika dijual dengan diskon. maka rasio antara panjang sisi bujur sangkar M dan panjang sisi bujur sangkar N adalah … A. Sebuah perusahaan merencanakan membuat lemari dan meja. sebuah mobil berjalan dengan kecepatan 30 km/jam. 10/17 C. Santi. Jika C ada di tengah-tengah antara B dan D. Rp 60. Bila kecepatan rata-ratanya adalah 30 km/jam. dan Tina pergi ke rumah makan bersamasama. hari ketiga ia menempuh 120 km. berapa km jarak yang dapat ditempuh dengan 1 liter bensin? A.000 D. Apabila cuaca buruk berkabut. Jika luas bujur sangkar M adalah sama dengan 2. dan hari keempat ia menempuh 30 km. mie goreng 33. Rp 64. Santi memesan mie goreng. 1 7/10 . C. 5/17 B. maka jarak C ke D adalah … A.000 dan harga jual 25% lebih rendah daripada harga jual normal. ½ (x – y) B. 3½ B. Rp 68. Berapa meter 27. berapkah harga jual normal? A. 105 menit D.000 29. kecepatan rata-rata mobil naik menjadi 60 km/jam. 17/20 D. D. 3 jam 28 menit C. Rp 72.000 B. B.membutuhkan 600 persegikah jalan itu? A. Apa yang dipesan oleh Rani dan Tina? A. Jumlah kedua barang tersebut adalah 24 buah. 240 m2 B.4 km 28. 75 menit C. 12 30. 4½ 31. 144 m2 D.4 km. Meja-meja yang dibuat jumlahnya 3 kali jumlah lemari.15. 19. 3 jam 44 menit D. 2½ D. 5½ C. mie goreng C. Seorang satpam bekerja selama 8 jam setiap harinya. toko tersebut masih mempunyai laba 20% dari harga pokoknya. berapa lamakah ia mengedarai sepeda motornya pada hari kelima? A. Rani. Berapa jumlah meja yang dibuat? A. 3 jam 58 menit 35.000 C. Mie goreng.000 dengan harga Rp 1. Hari pertama ia menempuh 90 km. 8 D. Mie goreng. ½ (x + y) C. Jika harga pokok produk tersebut Rp 40. 19.30. Seseorang mengendarai sepeda motor menempuh 412 km dalam 5 hari. 4 B. Hari ini ia bekerja sampai pukul 05. 19. Ada dua bilangan positif. Perhatikan gambar berikut ini: A B C D Jarak A ke B adalah x unit dan jarak A ke D adalah y unit. soto ayam B. 6 3 3 9 9 X 3 6 9 12 Jawab: D (3 + 6 = 9.000.500 tiap baris. Semua tumbuhan dikotil memiliki dahan yang bercabang. manakah dari pernyataan berikut yang salah? A. Jadi: A. Pohon kepala adalah tumbuhan dikotil. Umur Badru 6 tahun yang akan datang adalah 70% umur Damar sekarang. Rasio antara jumlah karyawan laki-laki dan perempuan di sebuah kantor adalah 5:3. B. 12. B. 30 tahun C. 20 hari D. 9 + 3 = 12) 43. Umur Amin 5 tahun yang lalu adalah 2/3 umur Badru sekarang. 50 tahun 42. Jika tahun lalu jumlah pengidap kanker paru-paru adalah 100. 46.500 tiap baris. 4 6 10 7/5 5/7 4/35 2/35 45. berapa umur Damar sekarang? A. Dari 500 tangkai bunga kuning dan bunga merah. Untuk hari pertama ia harus membayar Rp 2. Bila depositonya diperpanjang setiap tahun dengan bunganya yang tidak diinvestasikan kembali. Semua anggota IAI adalah akuntan. 40. Tumbuhan dikotil adalah pohon kelapa.5 tahun D. Jika tahun lalu rasionya adalah 0. Semua tumbuhan adalah pohon kepala. Seseorang ingin memasang iklan sebanyak 3 baris untuk menjual barangnya. Pohon kelapa bukan tumbuhan dikotil. B. 43 dan 44. D. Untuk soal no. Karyawan yang sarjana ada 45% dan 2/3-nya adalah pria. dan untuk hari-hari selanjutnya ia harus membayar Rp 1. 220 tangkai 39. Semua akuntan beregister negara. 20 tahun B. 160 tangkai D. 16 tahun 38. Pohon kelapa tidak memiliki dahan yang bercabang. manakah dari berikut ini yang pasti benar: A. Jika ia membayar Rp 60. Jumlah perngidap kanker paru-paru lebih banyak daripada jumlah perokok aktif. Semua anggota IAI beregister negara. Jumlah perokok aktif lebih banyak daripada jumlah pengidap kanker paru-paru. Karyawan laki-laki semuanya ada 50 orang. B. Bila umur Amin sekarang 15 tahun. 3 + 3 = 6. Karyawan laki-laki yang sarjana ada 27 orang. 40 tahun D.5% per tahunnya. Berapakah nilai X? m 7 A. 40% adalah bunga layu dan ada 80 tangkai bunga merah yang segar. D. berapa hari iklan itu akan dipasang? A. D. lihatlah contoh berikut ini: Berapakah nilai X? 3 3 9 A. Berdasarkan pernyataan tersebut. 16 hari B. Berapakah nilai X? 2 3 5 A. Bila jumlah karyawan kantor tersebut ada 80 orang. 8 tahun B. rasio antara pengidap kanker paru-paru terhadap jumlah perokok aktif mengalami peningkatan. Jadi: A. . 120 tangkai C. D. 8 18 X n 5 2(m – n) / mn X 50 40 28 15 44. Untuk 5 hari berikutnya ia harus membayar Rp 1.37.000 tiap baris. 100 tangkai B. Berdasarkan penelitian.5. maka jumlah perokok aktif tahun ini adalah 150. D. C. maka dalam berapa tahunkah jumlah bunga yang diperoleh akan sama dengan depositonya? A. C. Karyawan perempuan bukan sarjana ada 12 orang. Jumlah karyawan yang bukan sarjana ada 44 orang. D. B. 18 hari C. C. Rudi mendepositokan di sebuah bank yang menawarkan bunga 12. C. B. C. Berapakah jumlah bunga kuning segar? A. 22 hari 41. 10 tahun C.3 maka rasio tahun ini adalah 0. C. maka anda tidak mendapatkan banyak kemudahan. Tidak ada register negara untuk anggota IAI. Jika Santi anak yang sombong. Santi mungkin anak yang baik mungkin juga bukan. Jika anda rajin beribadah dan beramal baik. Ford and his right-hand-man. What are the elements of manufacturing system? A. Semua mahasiswa tidak lulus kuliah. tooling. machines. to give an overview of manufacturing system C. Jika anda mendapat banyak kemudahan. Sebagian mahasiswa tidak lulus kuliah. The author’s main purpose in this article is … A. Santi bukan anak yang sombong. C. Santi pasti sombong. Semua mahasiswa lulus kuliah. and products C. Jadi: A. D. machines. maka Santi pasti tidak mempunyai teman. products. D. Tidak ada anggota IAI yang beregister negara. maka karir Joni cepat menanjak. B. and products -. Sorensen. Jika Joni giat bekerja. B. maka anda akan mendapat kemudahan. 49. automobile. Santi mempunyai banyak teman. Jika Joni dihormati orang. Jika Joni giat bekerja. Why did Ford consider as the first practitioner of Just In Time and lean Manufacturing? A. Jika karir Joni cepat menanjak. and services B. 51-54 refer to the following passage: Starting about 1910. B.people. Ford is considered by many to be the first practitioner of Just In Time and Lean Manufacturing. tooling. maka Joni dihormati orang.B. Jika anda tidak rajin beribadah dan beramal baik. Jika anda tidak rajin beribadah dan beramal baik. machines. Jika Joni giat bekerja. to give a contribution in the development of manufacturing system. Machines. Bila mahasiswa ingin lulus kuliah maka ia harus rajin belajar. maka anda rajin beribadah dan beramal baik. D. Sebagian mahasiswa tidak rajin belajar. People. 47. maka Joni dihormati orang. People. Kesimpulan yang benar adalah: A. tooling. Most of it happened because they did not understand the fundamentals and 51. to give a history of manufacturing system D. tooling. and services D. 125) Waktu: 90 menit Part A: Reading Ford assembly lines were often employed for products and processes that were unsuitable for them. tooling. 50. and products 53. D. 52. Ford was so incredibly successful that he quickly became one of the world's richest men and put the world on wheels. Santi tidak punya teman karena sombong. TES BAHASA INGGRIS (Nomor 51 s. Semua mahasiswa tidak rajin belajar. maka anda tidak mendapat banyak kemudahan. C. . maka Joni tidak dihormati orang. C. C. Because he was the first one who fashioned manufacturing system. fashioned the first comprehensive Manufacturing Strategy. B. maka Joni belum tentu dihormati orang. Question no.d. Ford's success inspired many others to copy his methods. to introduce the new technique in the automobile processing B.and arranged them in a continuous system for manufacturing the Model T automobile. maka Joni pasti giat bekerja. maka anda mendapat banyak kemudahan”: A. They took all the elements of a manufacturing system -. Invers dari pernyataan “Jika anda rajin beribadah dan beramal baik. Jika karir Joni tidak cepat menanjak. 48. Kesimpulan yang paling benar dari kedua pernyataan di atas adalah: A. But most of those who copied couldn’t followed the Ford’s success. D. People. C. Charles E. Sebagian anggota IAI beregister negara. Then the flame is hot enough to burn the rest of the matchstick. Because he was the richest man in the world. 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. between Zoologischer Garten and Hansaplatz. There’s no sunlight and nothing to see but concrete and piping. These combustions happened just like that without any warning. The current program includes comedies. Which statement is true according to the above passage? A. Question no. the combustion or burning starts a chemical reaction. But this time fire doesn’t begin by itself. Because the train is so fast. D. There were so few people who rode the underground train. Because they didn’t pay for the method that they had copied from Ford. D. C. But most of fires start from a source of heat. The tunnel between Zoologischer Garten and Hansaplatz is the busiest tunnel in Berlin. D. The underground train B. Because of the noise inside the train. How Fires Start B. Spontaneous Combustion D. Question no. These individual images merge to form a moving film during the 500meter journey. Spontaneous combustion C. Because he was the first one who arranged all the elements of manufacturing system in continuous manufacturing system. 57-60 refer to the following passage: Many serious fires happen because of spontaneous combustion. C. experimental films. What is the right title for the above passage? A. where the world’s first underground cinema recently celebrated its premiere. The world’s first underground cinema D. 56. Something called friction starts it. such as a match. B. Why did many industrialist who copied Ford’s method fail to follow his success? A. The Paris Metro and London Underground had expressed an interest. chemical reaction C. Because there is no sunlight and nothing to see. The tunnel between Zoologischer Garten and Hansaplatz C. Why do underground journeys make you feel sleepy? A. 54. and commercials. A computer holds data on the different carriages traveling on the line. A. just as in spontaneous combustion. Where Most Fires Begin C. In the city’s busiest stretch of tunnel. to meet . “underground film-maker” Jörg-Moser-Metius has installed 900 projectors that project 30 images a second in front of each window of underground train. Because of the undergound rail. Berlin 57. Burning wood B. 61. What causes a fire to start when two sticks are rubbed together? A. 58. Because he was the first one who made the model T automobile. 55-57 refer to the following passage: Underground journeys can make you feel sleepy. B. Gandalf had Frodo ----. When the match tip is rubbed against a rough surface. The very hot flame breaks down the chemicals on the match tip and oxygen is released. That’s no longer true in Berlin. D. Chemical substances 60. The oxygen keeps combining with the chemicals to keep the tip burning. The word its in line 4 refers to ---A. friction D. C. 61-80: Choose the best answer to complete the sentence. 55. No one will feel sleepy in Berlin. friction heats the tip so that burning begins. Because they they did not understand the fundamentals and Ford assembly lines were often employed for products and processes that were unsuitable for them.him at Prancing Pony to discuss about the ring. Friction D. B. Friction: The Cause of Fires 59. Because they didn’t discuss the method with Ford to find out how to implement it. spontaneous combustion B. The word itself in line 6 refers to ----A. fire Part B: Structure Question no.B. Because they didn’t know the main objective of Ford’s method. There is no underground train outside Berlin. When a match is on fire. C. meet D. taxes ----A. had conquered B. Before she ran the computer program. A. Only little soldier 76. left B. Gimli and Legolas are very good friends ----. felt B. as the same 70. A. where did the way to Rivendell D. will C. If services are increased.her first novel before her twentieth birthday. conquered 75. finished to write D. A. would have conquered D. must have been let 66.the rest of Middle-Earth A. type of seven thousand D. to grow B.of plants. would B. does D. Only few soldier C. has checked 65.B. A. had been checking D. where the way to Rivendell is 78. If a ruby is heated it ----. must left C. reported.are ready to protect Helm’s Deep from the Orcs’ attack. Blue-green algae are found ----. whatever 77. He is taking a walk.it out with her supervisor. find B. wherever C. going up probably 74. report. whenever D. similar B. He ----. and so would azaleas. grown D. A. must be feeling 67. A. finish write B. she ----.their quarrel. reported. would buy B. A. had found 71. where was the way to Rivendell C. If we had the money. would bought C.to increase our productivity. found D. According to estimates by some botanists. types of seven thousand 72.temporarily lose its color. Astrid ----. . where is the way to Rivendell B. had checked B. The vegetation in temperate zones all around the world is ----A. has 63. Only a little soldiers D. Rhododendrons would rather ----. A. A. make us to want C. there are ----.there is ample moisture. make us want B.early. growing C. A. Psychologists believe that incentives ----. making us wanted 68. A. seven thousand types C. would conquered C. Only a few soldiers B. probably up D. If Sauron had invaded Gondor. ever B.a blood test to diagnose cancer. we ----. grow 73. ----. I don’t see Eowyn everywhere. like C. was felt C. Could you please tell me -----? A. will probably go up B. making us want D. would had bought 69.a new home theater. finished writing 64.in shady places. meeting 62. is feeling D. A. met C. find C. checked C. same D. must have left D. would have bought D. finishes to write C. reported. She ----. probably go up C. Some research scientists at State University ----that they ----. he ----. seven thousand type B.better now. B C D 85. 89. B C D 90. 87. matters C. B. too lots D. 80. temporarily C. for now B. devices B. Please don’t parking in those spaces that have signs A reserving them for the handicapped. nearly everything but cabbages became more expensive. Eomer will come to help Rohan with ----A. he thought A B that he had reached the East Indies by way of C D Western route. forever 93. In Shire. D 86. A. Absolute zero. 91. C. too much C. the temperature at whom all A substances have zero thermal energy and thus. A. 83. A. In 1950 it was naively predicted that eight to ten A B C computer would be sufficient to handle all of the D scientific and business needs in the United States. 88. obviously D. D. Too much water makes plants turning brown on the A B C edges of their leaves. basically 92. The American buffalo must be reproduce itself A B again because it has been removed from the A B endangered species list. died D. irreparably D. C D Part C: Vocabulary Question no. 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. Haldir was killed the Battle of Helm’s Deep. it is as difficult to play as chess. a five-thousand-horse rider troop. descended from the Germany. Due to unfavorable conditions. too many B. a five-thousand-horse riders troop. troop of five thousand horse rider. 82. despite of in spite of because of nevertheless 79. 81. the B lowest possible temperatures. equipments . too large Question no. almost C. Despite of the fact that backgammon is easy to A learn. murdered 94. wounded C. C. Of all the weapons and armors. A. is unattainable in C D practice. 91-95: Choose the word with the closest meaning to the underlined word.A. When Columbus seen the New World. Chemotherapy was born when Paul Erlich began to treat bacteria using chemical substances. troop with a five thousand horse riders. I think that there is ----. B. D. The Amish people. D 84. the launch has been postponed for the time being. A. 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. the archer is the A B one that most Elves using. close too B.violence on TV today. passed away B. 81-90: Choose the one underlined word or phrase that would not be accepted in English standard written. of children.In real life. 101-125: Choose the correct answer from the choices given to complete the sentence.some data from many website in the internet. selfish 110. healed D. contact C. evaluate 98.The smell of breakfast cooking ----. I suggest you to forget about that trivial matter. common 97. uploads C.In 1995. A. dishonest Question no.I need some help to ----. plug D. A. receivable B. practical D. 96-100: Choose the word with the opposite meaning to the underlined word. we have to apply theoretical principles to ----. A.that everyone like her. A. thin B. continued B. less D. His son was drowned in that ship accident. combined . joined B.Can you ----. captured B. show B. Accountant must continually seek to strengthen the ethics of independence. weaken C. pastes D. As a rich man. A. discovered 103. A. mean B. Saruman had started to make the Uruk-Hai in Isengard since he made a contact with Sauron.Bilbo has a reputation for a prudent businessman. greedy C. careless D. stringent D.him to get up.it one by one because it is not completely built up type. supplies 95.All medicine should be kept out of ----. reasonable C. survived 107.conditions. A. strip 106. usual B.D. adrift C. great Question no. 96.You have to ----. token 108. A. enhanced B.Arwen seems so ----. emulated 99. poor C. install C. stopped D. A. put B. estimate C. A. hand B. A. gets 104. appraise D. ended 102. wounded B. reach 105. A.this software that I just bought into my hard disk? A. kind D. make 109. a distant supernova in the constellation of Vega is ----. expression C. performed C. practiced C. A.Please accept this gift as a/an ----. invented D.with the aid of ROSAT. stupid B.of my gratitude for your kindness. different D. touch D. important C. A. enticed C. enervated D.this house. Theoden has a considerable amount of money in his bank account. A. souvenir D. 101. practically 100. practice B. downloads B.Iva often ----. caught C. asses B. voucher 116.of the figures is such an important of the accountant’s function. effectively B. D. cut shorter B. competing D. criticus C.Accountants need ----.----. A. relieve B. held in jail B. qualify C. critical 125.Itemized statement of merchandise sold to customer is called ----A.is a condition of production when profits are zero. accounts receivable 113. capital C.The frozen pond prolonged the time of his diving reflex. C. Financial B.Accounting frequently offers the ----. compete . deepened 121. qualification D. The underlined word means ----A. effective C.Mr.Accounting has often been described as an art because ----. became a suspect C. verifiable 124. competition B. effect D. A. fee D.Debts owed to creditors are known as ----A. Industrial C.person an opportunity to move ahead in business world. Educational 117.as a payment of their services.a new product tomorrow. verification D. qualified 122. Managerial D. found guilty 120. Break even B. A. launch D.The control of fiscal affairs of an organization must be as scientific as possible in order to be ----A.Our law prevents the police from keeping a person imprisoned without good reason. Our company will ----. Break out D. summarizing C. variation C. classification D. dispose C. caught D. Break off 118. interpretation 114. A.----. attached 111. made longer D. critic B. Elrond is a prominent economic ----A. Footing Posting Debiting Crediting 119.C. A. The underlined word means ----A.evidences just as scientists do. salary B. invoice B. bill 115.----. loans D. competitive C. Break in C. B.Prices in my store are ----A. recording B.CPAs can provide their audit services to the public and receive a ----. A. bill C. helped C. united D. A. A.is to transfer entry from journal to the ledger. effects 123. receipt D. hide 112. qualifies B. liabilities B. wage C. criticism D. variance B.accountants specialize in preparation of reports such as budgets that are particularly necessary for the management of a company.
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