Anda di halaman 1dari 11

PREDIKSI UJIAN SARINGAN MASUK

SEKOLAH 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

B. x < y
C. x = y
D. hubungan x dan y tak dapat ditentukan
12. Jika x = -25 dan y = (-2)5 maka:
A. x > y
B. x < y
C. x = y
D. 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 12.15
B. Pukul 12.45
C. Pukul 13.15
D. 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 168.000
B. Rp 168.400
C. Rp 178.000
D. 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 karung
B. 200 karung
C. 250 karung
D. 300 karung
16. 16% dari x adalah 36, maka x =
A. 195
B. 205
C. 215
D. 225
17. Berapakah hasil dari (0,012)2?
A. 0,144
B. 0,0144
C. 0,00144
D. 0,000144
18. Hasil perkalian dari 1/5 dengan 10/34 adalah

A.
B.
C.
D.

1/17
2/17
4/17
1/34

19. Hasil dari 6/11 4/13 adalah


A. 30/143
B. 32/143
C. 34/143
D. 36/143
20. Hasil penjumlahan dari 2 jam 14 menit + 1 jam 53
menit + 4 jam 32 menit adalah
A. 7 jam 29 menit
B. 7 jam 39 menit
C. 8 jam 39 menit
D. 8 jam 49 menit
21. Berapakah 34,27 X 51,89?
A. 1768,4703
B. 1768,2773
C. 1778,2703
D. 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. 1.000x
B. 1.000y
C. 1.000x/y
D. 1.000y/x
23. Berapakah X > 4X 15?
A. X < 3
B. X > 3
C. X < 5
D. X > 5
24. Empat orang menggali selokan selesai dalam 7 hari.
Berapa orang yang diperlukan untuk menggali
selokan dalam hari?
A. 28 orang
B. 56 orang
C. 14 orang
D. 58 orang
25. Rasio antara x dan y adalah . Jika rasio antara x + 2
dan y + 1 adalah 2/3, maka nilai x adalah
A. 6
B. 4
C. 3
D. 2
26. Seorang pembuat jalan harus memasang ubin yang
panjangnya 6 dm dan lebarnya 40 cm. Ia

membutuhkan 600
persegikah jalan itu?
A. 240 m2
B. 244 m2
C. 144 m2
D. 148 m2

buah

ubin.

Berapa

meter

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 km
B. 19,2 km
C. 19,3 km
D. 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 60.000
B. Rp 64.000
C. Rp 68.000
D. 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 adalah
A. 4
B. 6
C. 8
D. 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. 3
B. 5
C. 2
D. 4
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.
B.
C.
D.

18 meja
16 meja
14 meja
12 meja

32. Rani, Santi, dan Tina pergi ke rumah makan bersamasama. 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 ayam
B. Soto ayam, mie goreng
C. Mie goreng, soto ayam
D. 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 menit
B. 75 menit
C. 105 menit
D. 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 menit
B. 3 jam 28 menit
C. 3 jam 44 menit
D. 3 jam 58 menit
35. Perhatikan gambar berikut ini:
A

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. (x y)
B. (x + y)
C. (y x)
D. x + y
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. 5/17
B. 10/17
C. 17/20
D. 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 tahun
B. 10 tahun
C. 12,5 tahun
D. 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 tangkai
B. 120 tangkai
C. 160 tangkai
D. 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 hari
B. 18 hari
C. 20 hari
D. 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 tahun
B. 30 tahun
C. 40 tahun
D. 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
3
9
A.
B.
C.
D.

6
3
3

9
9
X

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

43. Berapakah nilai X?


2
3
5
A.
B.
C.
D.

8
18
X

n
5

2(m n) / mn
X

50
40
28
15

44. Berapakah nilai X?


m
7
A.
B.
C.
D.

4
6
10

7/5
5/7
4/35
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

Ford assembly lines were often employed for products


and processes that were unsuitable for them.

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 couldnt
followed the Fords success. Most of it happened
because they did not understand the fundamentals and

51. The authors main purpose in this article is


A. to introduce the new technique in the
automobile processing
B. to give an overview of manufacturing system
C. to give a history of manufacturing system
D. to give a contribution in the development of
manufacturing system.
52. What are the elements of manufacturing system?
A. People, machines, tooling, and services
B. People, automobile, tooling, and products
C. Machines, tooling, products, and services
D. 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 Fords
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 didnt discuss the method with
Ford to find out how to implement it.
C. Because they didnt know the main objective
of Fords method.
D. Because they didnt 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.


Theres no sunlight and nothing to see but concrete and
piping. Thats no longer true in Berlin, where the
worlds first underground cinema recently celebrated its
premiere. In the citys busiest stretch of tunnel, between
Zoologischer Garten and Hansaplatz, underground
film-maker Jrg-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 500meter 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 trains
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 train
B. The tunnel between Zoologischer Garten and
Hansaplatz
C. The worlds first underground cinema

D. 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 doesnt 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 Start
B. Where Most Fires Begin
C. Spontaneous Combustion
D. Friction: The Cause of Fires
59. What causes a fire to start when two sticks are
rubbed together?
A. Burning wood
B. Spontaneous combustion
C. Friction
D. Chemical substances
60. The word itself in line 6 refers to ----A. spontaneous combustion
B. chemical reaction
C. friction
D. 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 meet

B. met
C. meet
D. meeting
62. If a ruby is heated it ----- temporarily lose its color.
A. would
B. will
C. does
D. has
63. Astrid ----- her first novel before her twentieth
birthday.
A. finish write
B. finishes to write
C. finished to write
D. finished writing
64. Before she ran the computer program, she ----- it
out with her supervisor.
A. had checked
B. checked
C. had been checking
D. has checked
65. I dont see Eowyn everywhere. She ----- early.
A. left
B. must left
C. must have left
D. must have been let
66. He is taking a walk. He ----- better now.
A. felt
B. was felt
C. is feeling
D. must be feeling
67. Psychologists believe that incentives ----- to
increase our productivity.
A. make us want
B. make us to want
C. making us want
D. making us wanted
68. If we had the money, we ----- a new home theater.
A. would buy
B. would bought
C. would have bought
D. would had bought
69. The vegetation in temperate zones all around the
world is ----A. similar
B. like
C. same
D. as the same

70. Some research scientists at State University ----that they ----- a blood test to diagnose cancer.
A. report, find
B. reported, find
C. reported, found
D. reported, had found
71. According to estimates by some botanists, there are
----- of plants.
A. seven thousand type
B. seven thousand types
C. type of seven thousand
D. types of seven thousand
72. Rhododendrons would rather ----- in shady places,
and so would azaleas.
A. to grow
B. growing
C. grown
D. grow
73. If services are increased, taxes ----A. will probably go up
B. probably go up
C. probably up
D. going up probably
74. If Sauron had invaded Gondor, he ----- the rest of
Middle-Earth
A. had conquered
B. would conquered
C. would have conquered
D. conquered
75. ----- are ready to protect Helms Deep from the
Orcs attack.
A. Only a few soldiers
B. Only few soldier
C. Only a little soldiers
D. Only little soldier
76. Blue-green algae are found ----- there is ample
moisture.
A. ever
B. wherever
C. whenever
D. whatever
77. Could you please tell me -----?
A. where is the way to Rivendell
B. where was the way to Rivendell
C. where did the way to Rivendell
D. where the way to Rivendell is
78. Gimli and Legolas are very good friends ----- their
quarrel.

A.
B.
C.
D.

despite of
in spite of
because of
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 many
B. too much
C. too lots
D. 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 dont 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
C
edges of their leaves.
D
86. Absolute zero, the temperature at whom all
A
substances have zero thermal energy and thus, the
B

lowest possible temperatures, is unattainable in


C
D
practice.
87. 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. 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 the
A 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 too
B. almost
C. obviously
D. basically
92. Due to unfavorable conditions, the launch has been
postponed for the time being.
A. for now
B. temporarily
C. irreparably
D. forever
93. Haldir was killed the Battle of Helms Deep.
A. passed away
B. wounded
C. died
D. murdered
94. Chemotherapy was born when Paul Erlich began to
treat bacteria using chemical substances.
A. devices
B. matters
C. equipments

D. supplies
95. As a rich man, Theoden has a considerable amount
of money in his bank account.
A. receivable
B. reasonable
C. less
D. 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. usual
B. important
C. different
D. common
97. Saruman had started to make the Uruk-Hai in
Isengard since he made a contact with Sauron.
A. continued
B. performed
C. stopped
D. ended

102.In 1995, a distant supernova in the constellation of


Vega is ----- with the aid of ROSAT.
A. captured
B. caught
C. invented
D. discovered
103.Iva often ----- some data from many website in the
internet.
A. downloads
B. uploads
C. pastes
D. gets
104.All medicine should be kept out of ----- of
children.
A. hand
B. contact
C. touch
D. reach
105.I need some help to ----- this house.
A. asses
B. estimate
C. appraise
D. evaluate

98. Accountant must continually seek to strengthen the


ethics of independence.
A. thin
B. weaken
C. stringent
D. strip

106.The smell of breakfast cooking ----- him to get up.


A. enhanced
B. enticed
C. enervated
D. emulated

99. His son was drowned in that ship accident.


A. wounded
B. adrift
C. healed
D. survived

107.In real life, we have to apply theoretical principles


to ----- conditions.
A. practice
B. practiced
C. practical
D. practically

100.Bilbo has a reputation for a prudent businessman.


A. stupid
B. poor
C. careless
D. 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. show
B. expression
C. souvenir
D. token

108.Can you ----- this software that I just bought into


my hard disk?
A. put
B. install
C. plug
D. make
109.Arwen seems so ----- that everyone like her.
A. mean
B. greedy
C. kind
D. selfish
110.You have to ----- it one by one because it is not
completely built up type.
A. joined
B. combined

C. united
D. attached
111. Our company will ----- a new product tomorrow.
A. relieve
B. dispose
C. launch
D. hide
112.Debts owed to creditors are known as ----A. liabilities
B. capital
C. loans
D. accounts receivable
113.Accounting has often been described as an art
because ----- of the figures is such an important of
the accountants function.
A. recording
B. summarizing
C. classification
D. interpretation
114.CPAs can provide their audit services to the public
and receive a ----- as a payment of their services.
A. salary
B. wage
C. fee
D. bill
115.Itemized statement of merchandise sold to
customer is called ----A. invoice
B. bill
C. receipt
D. voucher
116.----- accountants specialize in preparation of
reports such as budgets that are particularly
necessary for the management of a company.
A. Financial
B. Industrial
C. Managerial
D. Educational
117.----- is a condition of production when profits are
zero.
A. Break even
B. Break in
C. Break out
D. Break off
118.----- is to transfer entry from journal to the ledger.

A.
B.
C.
D.

Footing
Posting
Debiting
Crediting

119.Our law prevents the police from keeping a person


imprisoned without good reason. The underlined
word means ----A. held in jail
B. became a suspect
C. caught
D. found guilty
120.The frozen pond prolonged the time of his diving
reflex. The underlined word means ----A. cut shorter
B. helped
C. made longer
D. deepened
121.Accounting frequently offers the ----- person an
opportunity to move ahead in business world.
A. qualifies
B. qualify
C. qualification
D. qualified
122.The control of fiscal affairs of an organization
must be as scientific as possible in order to be ----A. effectively
B. effective
C. effect
D. effects
123.Accountants need ----- evidences just as scientists
do.
A. variance
B. variation
C. verification
D. verifiable
124.Mr. Elrond is a prominent economic ----A. critic
B. criticus
C. criticism
D. critical
125.Prices in my store are ----A. competition
B. competitive
C. competing
D. compete